To identify and define the receipt classifications prescribed by the Director
of Accounts and Reports for use in the Statewide Accounting and Reporting System
(STARS).
K.S.A. 75-3728
K.S.A. 75-3728 makes the Director of Accounts and Reports responsible for formulating
a central accounting system and maintaining central accounting records. This
statute requires state agencies to maintain uniform classifications of accounts
and reports as prescribed by the Director. This statute further requires the
Director to design, revise, and direct the use of accounting records and fiscal
procedures and prescribe uniform classifications for receipts and expenditures
for all state agencies.
Each receipt is classified in STARS at a primary, intermediate, and detail
level through the use of a four-digit revenue sub-object code. These classifications
facilitate the various levels of reporting detail required for budgetary, financial,
management, or other reports.
Six primary receipt classifications are prescribed. The first five are for
receipts that are classified as revenue to the agency and the sixth is for non-revenue
receipts. Intermediate classifications are assigned within each primary classification.
Within each intermediate classification are the detail classifications used
to code accounting transactions.
To determine the proper revenue sub-object code for a receipt, first select
the primary classification in the above listing that best describes the receipt.
Then, locate the primary classification in the revenue sub-object code listing
beginning on page 4. Review the intermediate classifications within the primary
classification and select the specific revenue sub-object code (i.e. detail
classification) that best describes the receipt.
Certain disbursement transactions are recorded in STARS as reductions to revenue
rather than as expenditures. For example, a refund to a vendor for an overpayment
of a fee is recorded in STARS as a revenue reduction rather than an expenditure.
These disbursement transactions require a revenue sub-object code, rather than
an expenditure sub-object code, when coding these transactions for processing
in STARS. Likewise, certain receipt transactions are recorded in STARS as expenditure
reductions rather than revenues and require the use of an expenditure sub-object
code.
Specific transaction codes have been established in STARS to process these
transactions. State agencies should be aware of coding requirements for individual
transaction codes and, specifically, whether each transaction code used requires
a revenue sub-object code or an expenditure sub-object code. State agencies
may request STARS Report DAFR8640, Transaction Code Decision Table, using the
normal STARS report request procedures to obtain a current listing of transaction
codes identified to STARS. This listing provides specific requirements for each
transaction code and is useful in coding STARS transactions.
State agencies with on-line capabilities may review transaction codes on-line
by accessing Screen 28, Transaction Code Decision Table, through the STARS System
Management Menu.
State agencies may request either STARS Report DAFR6650, Object Hierarchy,
or DAFR8750, Descriptor Table Listing, D34 Revenue Sub-Object Descriptor Table,
using the normal STARS report request procedures to obtain a current listing
of revenue sub-object codes. The DAFR6650 report lists both expenditure and
revenue primary object, intermediate (summary) object, and sub-object codes.
The report is sorted in object, summary object, and sub-object order. The DAFR8750
report lists each revenue sub-object code identified to STARS along with the
assigned primary classification (shown on the report as "Rev Level 1")
and intermediate classification ("Rev Level 2").
State agencies with on-line capabilities may review revenue sub-object codes
on-line by accessing Screen 23, Descriptor Table Maintenance/Inquiry (Table
ID Number 34, Revenue Sub-object Codes), through the STARS Table Maintenance Menu.
None.
A compulsory contribution imposed by the state for the purpose of financing
services performed for the common public benefit. Taxes include levies against
property, income, sales, use, ownership, gross receipts, payrolls, or other
bases against which a levy is made to produce money for the support of the state.
| *1001 |
Property Taxes (Ad Valorem) - Revenue Level 2 |
| |
1011 |
Real Estate and Other Property Taxes |
| |
1012 |
Motor Vehicle |
| |
1014 |
Real Estate and Other Property - State General Fund |
| |
1015 |
Motor Vehicle - State General Fund |
| |
1017 |
Accrued Ad Valorem Property Tax |
| |
1020 |
Intangible |
| |
1030 |
Motor Carrier (rolling stock) |
| *1101 |
Income and Inheritance Taxes - Revenue Level 2 |
| |
1111 |
Corporate Income Tax Return Payments |
| |
1112 |
Corporate Estimated Tax Payments |
| |
1121 |
Individual Income Tax Return Payments |
| |
1122 |
Employer's Withholding Tax Remittances |
| |
1123 |
Individual Estimated Tax Payments |
| |
1130 |
Inheritance |
| |
1131 |
Estate Tax |
| |
1140 |
Privilege Tax on Net Income of Certain Financial Institutions |
| |
1141 |
Privilege Estimated Tax - Income of Financial Institutions |
| |
1160 |
SKILL Program Income Tax Withholding (Agency 300 only) |
| *1201 |
Sales, Use, Ownership and Other Excise Taxes - Revenue Level
2 |
| |
1210 |
State Sales Tax |
| |
1211 |
State Consumers' Compensating Tax |
| |
1212 |
State Retailers' Compensating Tax |
| |
1215 |
Local Sales Tax |
| |
1216 |
Local Compensating Use Tax |
| |
1217 |
Metropolitan Culture District Retailers Sales Tax (Fund 7682) |
|
1218 |
Clean Drinking Water Fee (Agencies 276 and 565) |
| |
1220 |
Cigarette Tax |
| |
1231 |
Gasoline Tax Base Rate |
| |
1232 |
Special Fuels Tax Base Rate |
| |
1233 |
Liquefied Petroleum Tax Base Rate |
| |
1234 |
E85 Fuels Tax |
| |
1238 |
Trip Permits |
| |
1239 |
Interstate Motor Fuel Taxes (IFTA) |
| |
1240 |
Cereal Malt Beverages |
| |
1250 |
Liquor Enforcement |
| |
1261 |
Liquor Gallonage Tax |
| |
1262 |
Liquor - Club, Caterer or Drinking Establishment |
| |
1270 |
Motor Vehicle Registration |
| |
1271 |
Mortgage Registration Fees |
| |
1280 |
Tobacco Products Tax |
| |
1290 |
Corporate Franchise Tax |
| |
1520 |
Excise Tax on Retail Sales of New Tires (Agency 264 only) |
| |
1530 |
Motorboat Registration |
| |
1551 |
Severance Tax on Coal |
| |
1552 |
Severance Tax on Salt |
| |
1553 |
Severance Tax on Oil |
| |
1554 |
Severance Tax on Gas |
| |
1561 |
Marijuana |
| |
1562 |
Controlled Substances |
| |
1571 |
Tax on Admissions to Racetrack Facilities (Agency 553 only) |
| |
1572 |
Local Tax on Admissions to Racetrack Facilities (Agency 670 only) |
| |
1580 |
Excise Tax on Gross Receipts for Rental or Lease of Motor Vehicles |
| *1301 |
Gross Receipts Taxes - Revenue Level 2 |
| |
1310 |
Car Companies and Owners |
| |
1330 |
Insurance Premiums - Foreign |
| |
1331 |
Insurance Premiums - Firemen's Relief |
| |
1332 |
Insurance Premiums - State Fire Marshall |
| |
1333 |
Insurance Premiums - Domestic |
| |
1334 |
Insurance Premiums - Retaliatory Taxes |
| |
1340 |
Call Bingo Games Tax |
| |
1341 |
Bingo Card Distributor's Tax |
| |
1350 |
Transient Guest Tax |
| |
1360 |
Musical and Dramatical Compositions Tax |
| |
1370 |
Pari-mutuel Wagering Tax (Agency 553 only) |
| |
1371 |
Pari-mutuel Wagering Tax on Simulcast Races (Agency 553 only) |
| |
1380 |
Dry-cleaning Services Environmental Surcharge (Agency 264 only) |
| |
1390 |
Other Gross Receipts Taxes |
| *1401 |
Payroll Taxes - Revenue Level 2 |
| |
1410 |
Employment Security Contributions |
| 1520 - 1580 |
Sales, Use, Ownership and Other Excise Taxes (Continued)
See intermediate class 1201 for revenue sub-object codes 1520 - 1580.
|
| 2000 AGENCY EARNINGS - Revenue Level
1
Amounts collected for merchandise sold, for services performed, for granting the privilege
of engaging in a business or occupation, or for the purpose of regulation. |
| *2001 |
Service Charges - Revenue Level 2: Revenue received
as compensation for services provided. |
| |
2010 |
Charges for Inspections, Supervisions, Examinations and Audits: Revenue
from fees, assessments or other charges made for audits, supervisions, inspections, or examinations
of services, materials, functions or activities as required by law. This includes: charges
for examinations of banks, credit unions, insurance companies, and saving and loan companies;
charges for inspections of liquid fuel carriers, commercial feeding stuffs, packing plants,
and slaughterhouses; charges for audits of securities issued; assessments for supervision
of oil and gas production, plugging of oil or gas wells and dry holes, and various other
charges and fees resulting from these services. |
| |
2020 |
Charges for Technical and Skilled Services other than Inspections:
Revenue from skilled and technical services provided, including testing of seeds, farm pond
surveys, irrigation plant surveys, grading of agricultural products, water analysis, laboratory
services, and other technical or skilled services. |
| |
2021 |
Charges for Technical and Skilled Services - DISC Operating Charge:
Reimbursement to the Division of Information Systems and Communications (DISC) for services
provided that represent the basic operating costs which is limited to costs defined by federal
cost reimbursement regulations. (Agency 173 only) |
| |
2022 |
Charges for Technical and Skilled Services - DISC Capital Charges:
Reimbursement to the Division of Information Systems and Communications (DISC) for that portion
of services provided that represent the cost of capital improvements and other costs which
are not allowable under federal cost reimbursement regulations. (Agency 173 only) |
| |
2030 |
Charges for Services in connection with Corporations (including insurance
companies) and Other Organizations: Revenue from: fees and charges in connection with
corporate capitalization (except annual stock tax), corporate charter fees and renewal certificates,
electric co-op fees, annual reports of labor organizations, insurance company charter fees,
admission and annual charges (except premium taxes), renewal of insurance company certificates
of authority, savings and loan company incorporation, merger, and charter fees. |
| |
2031 |
Charges for Franchise Filing Fee (Agency 622 Only) |
| |
2040 |
Charges for Clerical Services, Issuance of Certificates and Copies:
Revenue from: entry fees, extradition fees, recording fees, bond registration fees, candidate
fees, trade-mark registration fees, brand registrations, garnishment fees, recording bonds
and oaths of notary publics, marriage license registrations, birth and death certificates,
and copies of laws, regulations, bond records, documents, papers or certificates (except
motor vehicle registration duplicates or copies). |
| |
2050 |
Charges for Education and Libraries: Revenue from educational, library,
and related activities including: tuition, enrollment fees, registrations, library fees and
fines, laboratory fees for educational studies, student activity charges, extension division
charges, commencement fees, and student fees (except health care charges). |
| |
2061 |
Care and hospitalization, including room and board, at medical and corrective institutions |
| |
2062 |
Student health fees at state colleges and universities |
| |
2069 |
Other miscellaneous fees for care and hospitalization of persons |
| |
2071 |
Admissions to Fairgrounds |
| |
2072 |
Admissions to Athletic Events |
| |
2073 |
Admissions to Plays & Concerts |
| |
2074 |
Admissions to Historic Sites |
| |
2079 |
Other Admissions |
| |
2080 |
Capitol Area and KANS-A-N Telephone System Operating Charges: Payments
to the Division of Information Systems and Communications (DISC) for that portion of state
agency Capitol Area Complex and KANS-A-N telephone services which provided that represent
the basic operating costs which is limited to costs defined by federal cost reimbursement
regulations. (Agency 173 only) |
| |
2081 |
Capitol Area and KANS-A-N Telephone System Capital Charges: Payments
to the Division of Information Systems and Communications (DISC) for that portion of state
agency Capitol Area Complex and KANS-A-N telephone services provided that represent the cost
of capitol improvements and other costs which are not allowable under federal cost reimbursement
regulations. (Agency 173 only) |
| |
2091 |
Collection Assistance Fee: Revenue from the collection assistance
fee imposed on the gross proceeds of debt collection by setoff. (Agency 173 only) |
| |
2092 |
Bond Registration Fees and Commissions: Commissions and bond registration
fees collected by the State Treasurer as fiscal agent for public entities authorized to issue
bonds. (Agency 670 only) |
| |
2093 |
Other Service Charges - DISC Operating Charge: Reimbursement to the
Division of Information Systems and Communications (DISC) for that portion of other service
charges from all other services not classified elsewhere that represent the basic operation
costs which is limited to costs defined by federal cost reimbursement regulations. (Agency
173 only) |
| |
2095 |
Other Service Charges - DISC Capital Charge: Reimbursement to the
Division of Information Systems and Communications (DISC) for that portion of other service
charges from all other services not classified elsewhere that represent the cost of capital
improvements and other costs which are not allowable under federal cost reimbursement regulations.
(Agency 173 only) |
| |
2097 |
Central Mail Service Operating Charge - DISC: Reimbursement to the
Division of Information Systems and Communications (DISC) for that portion of central mail
services provided that represent the basic operation costs which is limited to costs defined
by federal cost reimbursement regulations. (Agency 173 only) |
| |
2098 |
Central Mail Service Capital Charge - DISC: Reimbursement to the Division
of Information Systems and communications (DISC) for that portion of central mail services
provided that represent the cost of capital improvements and other costs which are not allowable
under federal cost reimbursement regulations. (Agency 173 only) |
| |
2099 |
Other Service Charges: Revenue received from all other service charges
not classified elsewhere. |
| *2101 |
Licenses, Permits and Registrations - Revenue Level 2:
Revenue collected for granting the privilege of engaging in a business or for purposes of
regulation. |
| |
2110 |
Occupational Licenses, Permits and Registrations - Personal Services:
Includes personal services provided by: certified public accountants, lawyers, medical doctors,
dentists, engineers, court reporters, architects, pharmacists, chiropractors, real-estate
brokers and salesmen, and funeral directors. |
| |
2111 |
Occupational Licenses, Permits and Registrations - Business: Includes
businesses such as: cigarette wholesalers and retailers, cereal malt beverage wholesalers,
motor vehicle fuel distributors, bonded warehousemen, milk and cream brokers, handlers of
dairy products, packing house operators, hotel and restaurant operators, and alcoholic beverage
wholesalers and retailers; registration of livestock remedies, highway privileges, and other
licenses required by statute to engage in business activities; and surety bond fees collected
from vendors of fishing and hunting licenses. |
| |
2112 |
Occupational Licenses, Permits and Registrations - Motor Carrier:
Revenue from licenses and permits issued for the operation of motor carriers including KCC
regulatory fees, emergency clearance permits, and port of entry fees. |
| |
2113 |
Occupational Licenses, Permits and Registrations - Special Vehicle Permits:
Revenue from special vehicle permits issued to authorize movement of trucks and vehicles
that exceed the legal width and length limits. (Agency 276 only) |
| |
2115 |
Occupational Licenses, Permits and Registrations - Bingo License Application
and Registration Fees: Revenue from applications and registrations to operate or conduct
bingo games. |
| |
2116 |
Political Action Committee Fees (Agency 247 only) |
| |
2117 |
Lobbyist Fees (Agency 247 only) |
| |
2118 |
2118 Candidate Fees (Agency 247 only) |
| |
2119 |
Occupational Licenses, Permits and Registrations - Other: Revenue
from other licenses, permits or registrations issued for business purposes not classified
elsewhere. |
| |
2120 |
Non-occupational Licenses, Permits and Registrations - Hunting, Fishing,
and Trapping: Hunting, fishing and trapping licenses (See source code 2126 for Big Game
Permits). (Agency 710 only) |
| |
2121 |
Non-occupational Licenses, Permits and Registrations - Motor Vehicle Operation:
Operator and chauffeurs licenses. |
| |
2126 |
Non-occupational Licenses, Permits and Registrations - Big Game Permits:
Deer, turkey, elk and antelope permits. (Agency 710 only) |
| |
2127 |
Non-occupational Licenses, Permits and Registrations - Migratory Waterfowl
Fees: Fees received from the sale and issuance of migratory waterfowl habitat stamps
to persons hunting or taking migratory waterfowl within the state. (Agency 710 only) |
| |
2128 |
Non-occupational Licenses, Permits and Registrations - Dark Goose Fees - (Agency
710 only) |
| |
2129 |
Non-occupational Licenses, Permits and Registrations - Other: Non-business
licenses, permits or registrations not classified elsewhere, such as state park permits and
gas refund permit fees. |
| *2201 |
Sale of Commodities - Revenue Level 2: Revenue received
as compensation for merchandise sold by the state |
| |
2210 |
Manufactured Products: Revenue from the printing of material by the
state printer, and sales of soap, tobacco, paint, motor vehicle license plates, and other
products manufactured in state institutions. |
| |
2211 |
Manufactured Products Including Printing Surcharge (Division of Printing) |
| |
2220 |
State Printed Matter and Publications: Revenue from selling documents
such as session laws, agency and departmental publications, lists, and reports. |
| |
2230 |
Farm, Garden, and Orchard Crops and Dairy Products Produced or Processed |
| |
2240 |
Livestock and Poultry: Revenue from selling cows, horses, swine, chickens,
turkeys, or other livestock and poultry. |
| |
2250 |
Salvage, Scrap, Obsolete and Condemned Materials: Revenue received
from selling salvage, scrap, paper, magazines or obsolete materials. |
| |
2260 |
Usable Condemned Equipment: Revenue from selling equipment such as
automobiles, office equipment, household equipment, machinery and other usable items. |
| |
2270 |
Sale of Meals and Processed Foods: Revenue received from cafeteria,
dining room, or restaurant sales, or any sale of processed or prepared foods at state institutions
except revenue received for care and hospitalization of persons. |
| |
2290 |
Other Sundry Articles and Commodities: Revenue from the sale of commodities
not classified elsewhere such as the sale of water from reservoirs, state flags and banners. |
| *2400 |
Lottery Ticket Sales - Revenue Level 2: Proceeds received
from lottery retailers for the sale of lottery tickets. |
| |
2401 |
Lottery Retailer Net Accounts Receivable |
| *2501 |
Departmental or Agency Sales - Revenue Level 2 |
| |
2500 |
Departmental or Agency Sales: Revenues received for services and materials
furnished other divisions and departments of an agency or to other state agencies where such
services or materials are not classified elsewhere. |
| |
2502 |
Departmental or Agency Sales - DISC Operating Charge: Reimbursement to the
Division of Information Systems and Communications (DISC) for that portion of services and
materials furnished other divisions and departments of an agency or to other state agencies
where such services or materials are not classified elsewhere that represent the basic operating
costs which is limited to costs defined by federal cost reimbursement regulations. (Agency
173 only) |
| |
2503 |
Departmental or Agency Sales - DISC Capital Charge: Reimbursement
to the Division of Information Systems and Communications (DISC) for that portion of services
and materials furnished other divisions and departments of an agency or to other state agencies
where such services or materials are not classified elsewhere that represent the cost of
capital improvements and other costs which are not allowable under federal cost reimbursement
regulations.(Agency 173 only) |
| *2701 |
Incentive Program Receipts - Revenue Level 2 |
| |
2702 |
Incentive Program - SRS AFDC Child Support Program
|
| 3000 REVENUE FROM THE USE OF MONEY AND PROPERTY-
Revenue Level 1
Revenue received as compensation for the use of state-owned money or property. |
| *3001 |
Interest, Dividends, Premiums and Discounts - Revenue Level
2: Revenue received from investing or loaning money and premiums received on securities
sold. This includes gain or loss on KPERS Investments (revenue sub-object 3061). The gain
or loss on KPERS investments is calculated as the difference between the adjusted cost of
the principal and the fair value determined at the end of the current accounting period. |
| |
3010 |
Interest on State Treasury Deposits: Revenue from interest earned on State Treasury
deposits of state-owned or controlled moneys in state depositories. (Agencies 296 and 670) |
| |
3011 |
Interest on State Treasury Operating Account (670) |
| |
3013 |
Unclaimed Property Investment Earning (Agency 670 only) |
| |
3014 |
Interest Earnings from Link Deposit Programs (Agency 670 only) |
| |
3015 |
Average Daily Balance Interest Earnings (Director of Accounts and Reports Only) |
| |
3020 |
Interest on State Treasury Idle Funds Investments (Agency 670 and 671 only) |
| |
3021 |
Interest on State Treasury Investments (Agencies 296 and 670 only) |
| |
3022 |
Interest on State Agency Investments |
| |
3023 |
Interest Earnings on Agency Bank Accounts |
| |
3024 |
Interest on Pooled Money Investment Board Loans to State Agencies (Agency 670 only) |
| |
3026 |
Amortization of Premiums/Discounts on Securities Purchased |
| |
3030 |
Gain or Loss on Investments Sold: The gain or loss on investments
sold, calculated as the difference between the original cost of the principal investment
(book value) and the amount received for the principal at the time of sale. (Note: Losses
would be recorded as a negative amount on the accounting document). |
| |
3051 |
Interest and Dividends from Investments: Interest and dividends earned
from investments in securities or from loans of money by the fund. (Agency 365 only) |
| |
3061 |
Gain or Loss on Investments: The unrealized/realized gain or loss
recognized on investments during the current accounting period, calculated as the difference
between the adjusted cost of the principal investment and the fair value of the principal
investment at the end of the current accounting period. (Agency 365 only) |
| |
3090 |
Other Interest, Dividends, Premiums and Discounts: Interest, dividends
and premiums received on deposits, investments, loans, sales contracts or from any other
source not classified elsewhere. |
| *3101 |
Rents and Royalties - Revenue Level 2: Revenue received
from the use of property and royalties from granting oil, gas, mineral, and sand rights. |
| |
3110 |
Unimproved Land: Revenue received from renting unimproved land and
pastures. |
| |
3120 |
Real Estate and Buildings: Revenue received for renting or leasing
state-owned buildings, cottages, residences or farms. |
| |
3130 |
Halls and Rooms in State Buildings: Revenue from renting school dormitories,
exhibit and concession space, office space, and space in warehouses, garages, and armories. |
| |
3140 |
Oil, Gas, Mineral, and Sand Royalties: Royalties, rents, and bonuses
received from the lease of land for oil, gas, or mineral rights, from producing oil and gas
wells, and from removal of minerals and sand from state land or properties. |
| |
3150 |
Sale of Rights to Manuscripts |
| |
3160 |
Sale of Permission to Quote Copyrighted Material |
| |
3171 |
Capitol Complex Building Rental Fees - Operating Fees (Agency 173 only) |
| |
3172 |
Capitol Complex Building Rental Fees - Capital Fees (Agency 173 only) |
| |
3190 |
Other Rents and Royalties: Rents and royalties received from the rental
of state-owned equipment, docks and wharves at state-owned lakes, percentages received from
concessions, pay telephone commissions, parking fees at colleges and universities and state
owned parking lots, film rental, trailer parking fees at state parks, cabin lot permits at
state parks, and yearly rental of cabin lots. |
| 4000 GIFTS, DONATIONS AND FEDERAL GRANTS
- Revenue Level 1
Gifts, donations, grants, and contributions received from private and public sources to
aid in the support of a specific function of government or other governmental activity. |
| *4001 |
Federal Grants - Revenue Level 2: Amounts received from
the federal government to aid in the support of a specific function of government. |
| |
4010 |
Highways and Bridges (Operating Grants): Federal grants and matching
funds for building highways and bridges including grants for primary, urban and secondary
roads. (Agency 276 only) |
| |
4014 |
Highways and Bridges (Capital Grants): Federal Grants and matching
funds for building highways and bridges including grants for primary, urban and secondary
roads. |
| |
4020 |
Public Health (Operating Grants): Federal grants for hospital survey
and planning, tuberculosis control, cancer control, heart disease control, children's bureau
and grants under the U. S. Public Health Service, the Social Security Act, and grants to
the University of Kansas Medical Center. |
| |
4035 |
SRS Federal Formula Operating Grants - Child Welfare Services |
| |
4036 |
SRS Federal Formula Operating Grants - Aid for Medical Assistance-Assistance |
| |
4038 |
SRS Federal Formula Operating Grants - Title IV-D Child Support Enforcement |
| |
4039 |
SRS Federal Formula Operating Grants - Vietnamese Refugee |
| |
4040 |
Employment Security Administration(Operating Grants): Federal grants
received for employment security administration, gathering of labor statistics, and administration
of payments to veterans. (Agency 296 & 300 only) |
| |
4050 |
Education and Research (Operating Grants): Federal grants received
for educational and research programs including, but not limited to, vocational rehabilitation,
on-farm training for veterans, instructor salaries, education, educational research, and
agricultural research grants. |
| |
4054 |
Education and Research (Capital Grants): Federal grants received
for educational and research programs including, but not limited to, vocational rehabilitation,
on-farm training for veterans, instructor salaries, education, educational research, and
agricultural research grants. |
| |
4066 |
SRS Federal Formula Operating Grants - Food Stamp Program |
| |
4069 |
SRS Other Federal Formula Operating Grants |
| |
4071 |
SRS Federal Block Operating Grants - Social Service Assistance Programs |
| |
4073 |
SRS Federal Block Operating Grants - Alcohol and Drug Assistance Programs |
| |
4074 |
SRS Federal Block Operating Grants - Energy Assistance |
| |
4090 |
Other Federal Grants (Operating Grants): Federal grants for aid in
wildlife restoration, work-study programs, and other grants to aid in the support of specific
functions of government not classified elsewhere. |
| |
4094 |
Other Federal Grants (Capital Grants): Federal grants for aid in wildlife
restoration, work-study programs, and other grants to aid in support of specific functions
of government not classified elsewhere. |
| *4101 |
All Other Grants, Gifts, Donations and Contributions - Revenue
Level 2 |
| |
4100 |
All Other Operating Grants, Gifts, Donations and Contributions: Amounts
received from private and public sources, other than the federal government, for use in support
of specific functions of government or for use in other governmental activities. |
| |
4104 |
All Other Capital Grants, Gifts, Donations and Contributions: Amounts
received from private and public sources, other than the federal government, for use in support
of specific functions of government or for use in other governmental activities. |
| 5000 OTHER REVENUE - Revenue Level
1
All items of revenue not classified elsewhere such as: Fines, forfeitures, court costs,
filing fees, escheats, special assessments, performance bonds, unclaimed property receipts,
canceled and outlawed warrants, and delinquency charges on student loans. |
| *5101 |
Workers' Compensation Assessments- Revenue Level 2 |
| |
5110 |
Workers' Compensation Fund Assessments (Agency 331 only) |
| |
5120 |
Workers' Compensation Fund - Non-Dependent Deaths (Agency 331 only) |
| |
5130 |
Workers' Compensation Division Assessments (Agency 296 only) |
| |
5140 |
State Workers' Compensation Contributions |
| *5201 |
Health Care Stabilization Fund Assessments - Revenue Level
2 |
| |
5210 |
Health Care Premium Surcharge (Agency 270 only) |
| |
5220 |
Health Care Provider Insurance Availability Plan Profits (Agency 270 only) |
| *5301 |
Court Costs and Filing Fees - Revenue Level 2 |
| |
5302 |
Indigent Defense Service Deductions from Docket Fees (Agency 328 only) |
| |
5304 |
District Court Clerk Fees (Agencies 140, 171, 206, 349, 629, 670, and 677 only) |
| |
5305 |
Law Enforcement Training Center Deductions from Docket Fees (Agency 682 only) |
| # |
5306 |
Kansas Commission on Peace Officer Standards and Training Deductions from Docket Fees (Agency 529 only) |
| *5400 |
Fines, Penalties, Forfeitures and Assessments - Revenue Level
2 |
| |
5401 |
Fines, Penalties and Forfeitures - District Courts (Agency 082, 521 & 670 only) |
| |
5403 |
Investment Income on District Court Accounts (Agency 670 only) |
| |
5404 |
Alcohol and Drug Safety Action Program Assessments (Agency 171 and 629 only) |
| |
5409 |
Other Fines, Penalties, and Forfeitures |
| *5501 |
Unclaimed Property Receipts - Revenue Level 2 |
| |
5500 |
Unclaimed Property Receipts: Moneys remitted to the State Treasurer
under the provisions of K.S.A. 58-3901 et seq. Examples of unclaimed property are: traveler's
checks, money orders, unclaimed funds of life insurance corporations, any demand, savings
or matured time deposit made in this state with a banking corporation, funds or other tangible
or intangible personal property removed from safe deposit boxes after a period of time following
expiration of the lease or rental period, and such other properties as defined by the Unclaimed
Property Act. (Agency 670 only) |
| *5600 |
|
State Leave Payment Reserve Fund Assessments - Revenue Level 2 |
| |
5601 |
State Leave Payment Assessment: Moneys receipted to pay compensation
for accumulated sick leave on retirement from state service. |
| *5900 |
Other Revenue - Revenue Level 2: All other items of revenue
not classified elsewhere. |
| |
5901 |
Outlawed Warrants: Cancellation of warrants due to age. (Agency 173 only) |
| |
5902 |
Bad Debts Recovered: Moneys collected on accounts and taxes receivable written-off
by an agency and assigned to the Director of Accounts and Reports. (Agency 173 only) |
| |
5903 |
Breakage Proceeds (Agency 553 only) |
| |
5904 |
Unclaimed Winning Ticket Proceeds (Agency 553 only) |
| |
5905 |
Environmental Assurance Fee (Agency 264 only) |
| |
5906 |
Water Protection Fee Based On Water Sold at Retail by a Public Water Supply System (Agency
709 only) |
| |
5907 |
Water Protection Fee Based on Water Appropriated for Industrial Use Pursuant to a Permit
(Agency 709 only) |
| |
5908 |
Water Protection Fee Based on Water Appropriated for Stock Watering Pursuant to a Permit
(Agency 709 only) |
| |
5909 |
Other Miscellaneous Revenue |
| |
5910 |
Payroll Deposits In |
| |
5911 |
Environmental Release Fee for Dry-cleaning Solvents (Agency 264 only) |
| |
5912 |
Convenience Fee for Accepting Credit Cards |
| |
5913 |
Other Revenue - Agency Funds Authorized for Debt Service
|
| 6000 NON-REVENUE RECEIPTS - Revenue
Level 1
All sources of receipts that do not constitute revenue. |
| *6001 |
Borrowings - Revenue Level 2: Amounts received from bonds
and notes issued. |
| |
6021 |
Revenue Bond Proceeds: The par amount received from the issuance of
revenue bonds. |
| |
6022 |
Accrued Interest on Revenue Bonds Issued: The interest portion accumulated
from the issue date of the bonds to the sale settlement date. |
| |
6023 |
Bond Premiums/Discounts: The amount of the discount or premium for
bonds sold at more than par (premiums) or less than par (discount). |
| |
6024 |
Accredited Value from Capital Accumulator Bonds |
| |
6031 |
Certificates of Participation Proceeds or Other Master Lease Financing
Proceeds: The principal amount received from the issuance of Certificates of Participation
or other Master Lease financing. (Agency 173 only) |
| |
6032 |
Accrued Interest on Certificates of Participation or Other Master
Lease Financing Issued: The amount of interest accrued from the issue date of the Certificate
of Participation or other Master Lease financing to the settlement date. (Agency 173 only) |
| |
6033 |
Certificates of Participation or Other Master Lease Financing Premiums/Discounts:
The amount of the premium or discount for Certificates of Participation or other Master Lease
financing where the proceeds received exceed the certificate's face amount or financed amount
(premium) or are less than the certificate's face amount or financed amount (discount). (Agency
173 only) |
| |
6060 |
Loan Proceeds: Money received from borrowings such as loans made by
the Pooled Money Investment Board from the State Treasury to a state agency. |
| |
6090 |
Other Borrowings: All other borrowing of funds, which are not classified
elsewhere. |
| |
6091 |
Certificate of Indebtedness |
| *6101 |
Receipts from the Conversion of Assets - Revenue Level 2:
Receipts from the sale of real estate or investments, and insurance reimbursements. |
| |
6110 |
Sale of Land, Buildings and Other Real Estate: Receipts from the sale
of state-owned land, buildings or other real estate. |
| |
6120 |
Insurance Reimbursements: Reimbursements for damages to or losses
of state property or money. |
| |
6130 |
Investments (book value): Amounts received (book value) from investments
sold or matured. |
| |
6131 |
Reverse Repurchase Agreements: Amounts received from the sale of reverse
repurchase agreements. |
| |
6171 |
Receivables: Amounts due the fund from the sale or maturity of pension
and/or non-pension investments during the current accounting period and for interest and
dividends earned where the receipt of money will occur at a subsequent date to the transaction
date. (Agency 365 only) |
| |
6172 |
Investment Decreases (Fair Value): The fair value of securities held,
sold or matured during the current accounting period. (Agency 365 only) |
| |
6173 |
Sale of Bonds by KPERS (Fair Value): The face value of bonds sold,
matured, or swapped, during the current accounting period. |
| |
6179 |
Investment Clearing: The method and amount used in offsetting pension
and/or non-pension fund receivables recorded and investments sold, matured or redeemed during
the current accounting period (contra to codes 6171 - 6173). (Agency 365 only) |
| |
6190 |
Other Asset Conversions: Amounts received from the conversion of all
other assets not classified elsewhere. |
| *6201 |
Reimbursements and Refunds - Revenue Level 2: Receipts
from reimbursements and refunds. |
| |
6210 |
Estate Recovery Program (Agency 171 and 629 only) |
| |
6211 |
Recovery of Current Fiscal Year Expenditures: Amounts recovered for
damages to state highways from permittees, aid to dependent children recovered from beneficiaries,
or recovery of other current fiscal year expenditures. |
| |
6212 |
Recovery of TIAA-CREF Remittances: Amounts recovered from TIAA-CREF from the
repurchase of annuity contracts. |
| |
6214 |
Interim Assistance Reimbursements: Amounts recovered from assistance
payments to clients who are determined eligible to receive supplemental security income.
(Agency 171 and 629 only) |
| |
6215 |
General Medical Recoveries: Amounts recovered from overpayment of
general medical assistance. (Social and Rehabilitation Services and state hospitals only) |
| |
6216 |
Medical Audit Recoveries: Amounts collected as a result of audits
of medical providers. (Agency 171 and 629 only) |
| |
6218 |
Interchange of Governmental Employees Payroll Cost Reimbursements:
Used by the sending agency to record the reimbursement received from the receiving agency
for the employee's payroll costs incurred by the sending agency under the Interchange of
Governmental Employees Act. These reimbursements should be reflected in the fund(s) from
which the employee was paid. |
| |
6221 |
Refund of Advances for Petty Cash Funds |
| |
6222 |
Refund of Advances for Imprest Funds |
| |
6223 |
Refund of Advances for Independent Parcel Delivery Service Advance Funds |
| |
6227 |
Refund of Temporary Imprest Fund Advances for Payroll |
| |
6229 |
Refund of Advances Not Classified Elsewhere |
| |
6230 |
Accrued Interest on Investments Purchased: The amount paid for the
accrued interest on securities purchased. |
| |
6240 |
Reimbursements and Refunds (other than sales) from Other State Agencies:
Receipts from other state agencies sharing in a current or capital expenditure. |
| |
6261 |
Reimbursement of Principal Loan Amount from a Public Utility |
| |
6262 |
Reimbursement of Principal Loan Amount from Local Units of Government |
| |
6269 |
Reimbursement of Other Principal Loan Amounts |
| |
6270 |
Reimbursement of Expenses Incurred in Administering the Municipal Investment Pool Fund |
| |
6271 |
Federal Indirect Cost Reimbursement |
| |
6272 |
Restitution (Agency 082 only) (Fund 2563) |
| |
6273 |
Subrogation (Agency 082 only) (Fund 2563) |
| |
6274 |
Refunds (Agency 082 only) (Fund 2563) |
| |
6290 |
Other Reimbursements and Refunds: All other reimbursements and refunds
not classified elsewhere. |
| *6301 |
Pension and Social Security Assessments - Revenue Level 2 |
| |
6300 |
Pension Assessments from Local Governments: Local governmental employee and employer
contributions to Social Security and to the Kansas Public Employees Retirement System. |
| |
6311 |
Employee Contributions - State |
| |
6312 |
Employee Contributions - Local |
| |
6321 |
Employer Contributions - State |
| |
6322 |
Employer Contributions - Local |
| |
6324 |
Employer Penalty - Local |
| |
6325 |
Employer Contributions after Retirement - State |
| |
6326 |
Employer Contributions after Retirement - Local |
| |
6331 |
Insurance Contributions - State |
| |
6332 |
Insurance Contributions - Local |
| |
6341 |
Optional Life Insurance - State |
| |
6342 |
Optional Life Insurance - Local |
| |
6351 |
Non-Member Insurance - State |
| |
6352 |
Non-Member Insurance - Local |
| |
6361 |
Purchase of Prior Service Credit - State |
| |
6362 |
Purchase of Prior Service Credit - Local |
| |
6371 |
Recovery Prior Fiscal Year Withdrawals |
| |
6372 |
Recovery Prior Fiscal Year Deaths |
| |
6373 |
Recovery Partial Lump-Sum Option - Retirement Benefits (effective July 1, 2001) |
| |
6374 |
Recovery Prior Fiscal Year Monthly Benefits |
| |
6375 |
Recovery Prior Fiscal Year Retirant Dividend |
| |
6376 |
Recovery Prior Fiscal Year Disability Dividend |
| |
6377 |
Recovery Prior Fiscal Year Lump Sum Death Benefit |
| |
6378 |
Recovery Prior Fiscal Year Administrative Expenditure |
| *6401 |
Trusts - Revenue Level 2 |
| |
6400 |
Trusts: Funds (cash or cash value of securities) received from public
or private sources for the purpose of establishing the principal of a public trust, deposit
or agency fund. Includes moneys received from the federal government for student loan programs. |
| *6500 |
Accrued Receivables - Revenue Level 2 |
|
6501 |
Accrued Receivables for Children's Initiatives |
| |
6502 |
Accrued Receivables for State Economic Development Initiatives (SEDIF) |
| |
6503 |
Accrued Receivables for Health Care Access |
| |
6504 |
Accrued Receivables for Correctional Institutional Building Fund |
| |
6505 |
Accrued Receivables for Kansas Endowment for Youth |
| |
6506 |
Accrued Receivables for 27th Paycheck |
| *6600 |
Transfers - Revenue Level 2: The amount received into
one fund from another for the purpose of increasing one fund and decreasing another fund,
or funds, by an equal amount. This includes operating transfers (revenue sub-objects 6601
and 6602) from a fund receiving revenue to a fund or funds through which the resources are
to be expended, transfers from the general fund to a special revenue fund or capital projects
fund, operating subsidy transfers from the general fund or a special revenue fund to an enterprise
fund, and transfers from an enterprise fund other than payments in lieu of taxes to finance
general fund expenditures. This category also includes residual equity transfers (revenue
sub-objects 6603 and 6604) which are non-recurring or non-routine transfers of equity between
funds; for example, transfers of residual balances of discontinued funds to the general fund
or a debt service fund. |
| |
6601 |
Operating Transfers In |
| |
6602 |
Operating Transfers Out |
| |
6603 |
Residual Equity Transfers In |
| |
6604 |
Residual Equity Transfers Out |
| |
6605 |
Operating Transfers In - Federal Aid from Other State Agencies |
| |
6607 |
Operating Transfers In - Interest Allocation (Director of Accounts and Reports Only) |
| |
6608 |
Operating Transfers Out - Interest Allocation (Director of Accounts and Reports Only) |
| |
6609 |
State General Fund Revenue Transfer - Statutory Revenue Transfers from the State General
Fund (Director of Accounts and Reports Only) |
| |
6610 |
State General Fund Demand Transfer - State Fair Capital Improvements Fund (Director of
Accounts and Reports Only) |
| |
6611 |
State General Fund Demand Transfer - Local Ad Valorem Tax Reduction Fund (Director of Accounts
and Reports Only) |
| |
6612 |
State General Fund Demand Transfer - School District Income Tax Fund (Director of Accounts
and Reports Only) |
| |
6614 |
State General Fund Demand Transfer - County and City Revenue Sharing Fund (Director of
Accounts and Reports Only) |
| |
6615 |
State General Fund Demand Transfer - School District Capital Improvements Fund (Director
of Accounts and Reports Only) |
| |
6616 |
State General Fund Demand Transfer - State Water Plan Fund (Director of Accounts and Reports
Only) |
| |
6617 |
Faculty of Distinction Matching Fund (Dir. Of A&R) |
| |
6619 |
State General Fund Demand Transfer - State Highway Fund (Director of Accounts
and Reports Only) |
| |
6620 |
Payroll Clearing Fund Transfers In: The amount transferred into the
Board of Regents Institutions' payroll funds from the agency budgetary accounts upon processing
Regents' agency payrolls. (Funds in 9800 series) |
| |
6630 |
Payroll Consolidating Transfers In: The amount transferred to the various Department
of Administration clearing funds and Board of Regents Institutions' clearing funds from the
Board of Regents Institutions' payroll fund accounts upon processing Regents' agencies payrolls
and from agency budgetary accounts upon processing KIPPS agency payrolls. |
| |
6631 |
Payroll Transfers of Employee Monies |
| |
6632 |
Payroll Transfers of Employer Monies |
| *6701 |
Suspense- Revenue Level 2 |
| |
6700 |
Suspense: Amounts received for which information is not immediately available
to permit proper classification of the receipt. |
| |
6702 |
Suspense - SRS Client Pass Thru Receipts |
| |
6703 |
Suspense - For E-Checks |
| *6900 |
Other Nonrevenue Receipts - Revenue Level 2: Recovery
of prior year expenditures and any other nonrevenue receipts not classified elsewhere. |
| |
6901 |
Recovery of prior fiscal year expenditures |
| |
6902 |
Defeased bond payments transfer from trustee |
| |
6903 |
Agency Payments for Certificates of Participation and Master Lease Purchase (Agency 173
only) |
| |
6904 |
SRS Federal Recoveries (Agency 171 and 629 only) |
| |
6909 |
Other nonrevenue receipts |
