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Accounts and Reports


POLICY AND PROCEDURE MANUAL

Filing No. 7,002
Revision Date:  11/16/09
Date Issued:   02/74
Revisions marked #

[.pdf version]
[Coding Guide]

SUBJECT

Uniform Expenditure Classification Expenditure Sub-Object Codes

PURPOSE

To identify and define the expenditure classifications prescribed by the Director of Accounts and Reports for use in the Statewide Accounting and Reporting System (STARS).

AUTHORITATIVE REFERENCES

K.S.A. 75-3728

GENERAL INFORMATION

Introduction

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. The Generally Accepted Accounting Principles (GAAP) basis is done annually for the Statewide Comprehensive Annual Financial Report.

Each expenditure is classified in STARS at a primary, intermediate, and detail level through the use of a four-digit expenditure sub-object code. These classifications facilitate the various levels of reporting detail required for budgetary, financial, management, or other reports.

Nine primary expenditure classifications are prescribed. Intermediate classifications are assigned within each primaryclassification. Within each intermediate classification are the detail classifications used to code accounting transactions.

The prescribed primary classifications are:

1001 Salaries and Wages: Amounts paid to, or on behalf of, elected or appointed state officials and employees.

2000 Contractual Services: Payments for communications, freight and express, printing and advertising, rentals, repairing and servicing, employee travel expense reimbursement, utilities, and professional or other services.

3001 Commodities: Payments for consumable supplies, maintenance materials and parts, and other miscellaneous purchases.

4000 Capital Outlay: Payments for machinery, equipment, land, buildings and other major purchases with an expected service life of one year or longer.

5000 Grants, Claims and Shared Revenue: Disbursements for grants, claims, shared revenue and other related disbursements where the disbursing agency does not receive a direct service or tangible asset.

6000 Debt Service: Payments of principal, interest and service charges on borrowed money.

7000 Non-Expense Items: Disbursements for refunds, advances, transfers, investments and other disbursements not properly classified as governmental expenditures.

8000 Non-Expense Items - Investments by Kansas Public Employees Retirement System: Disbursements for investment activities of the Kansas Public Employees Retirement System.

To determine the proper expenditure sub-object code for an expenditure transaction, first select the primary classification in the above listing that best describes the expenditure. Then, locate the primary classification in the expenditure sub-object code listing below. Review the intermediate classifications within the primary classification and select the specific expenditure sub-object code (i.e. detail classification) that best describes the expenditure.

In addition, a coding guide has been included to assist in making expenditure sub-object code selections for primary classifications 2000, Contractual Services; 3000, Commodities; and 4000, Capital Outlay.

Receipt Transactions Requiring an Expenditure Sub-Object Code

Certain receipt transactions are recorded in STARS as reductions to expenditures rather than revenues. For example, a refund received from a vendor for a return of goods purchased by the State is recorded in STARS as an expenditure reduction rather than a revenue. These receipt transactions require an expenditure sub-object code, rather than a revenue sub-object code, when coding these transactions for processing in STARS. (Likewise, certain disbursement transactions are recorded in STARS as revenue reductions rather than expenditures and require the use of a revenue 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.

STARS LISTING OF EXPENDITURE SUB-OBJECT CODES AND STARS ON-LINE INQUIRY

State agencies may request either STARS Report DAFR6650, Object Hierarchy, or DAFR8750, Descriptor Table Listing, D10 Expenditure Sub-Object Descriptor Table, using the normal STARS report request procedures to obtain a current listing of expenditure 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 expenditure sub-object code identified to STARS along with the assigned primary classification (shown on the report as "Object Level 1") and intermediate classification ("Object Level 2").

State agencies with on-line capabilities may review expenditure sub-object codes on-line by accessing Screen 23, Descriptor Table Maintenance/Inquiry (Table ID Number 10, Expenditure Sub-object Codes), through the STARS Table Maintenance Menu.

Payments to vendors classified under certain expenditures sub-object codes are reportable to the Internal Revenue Service and the Kansas Director of Taxation on either form W-2 or 1099. Those object codes are indicated through out this filing with a ** symbol. See PPM filing no. 11,749 for a complete discussion of vendor numbers used in STARS for transactions processing and in financial and tax reporting.

PROCEDURES

None

CONTACT SOURCES

  1. Requests to establish, revise, or delete expenditure sub-object codes should be directed to:

    Division of Accounts and Reports
    Central Accounting Services Section
    Financial Integrity Team

  2. Requests for assistance in determining proper expenditure sub-object code classifications, when the proper classification cannot be determined from the sub-object code listing or coding guide, should be directed to:

    Division of Accounts and Reports
    Central Accounting Services Section
    Audit Services Team

 

 

EXPENDITURE CLASSIFICATION EXPENDITURE SUB-OBJECT CODES

1001 SALARIES AND WAGES

Amounts paid to, or on behalf of, elected or appointed state officials and employees for their services.

*1002 Salaries and Wages
      1010  Pay of Regular Classified Employees Hired under Provisions of State Civil Service Laws
1011 Pay of Temporary Classified Employees Hired under Provision of State Civil Service Laws
1012 Shift Differential Pay of Classified Employees
1013 Overtime Pay of Classified Employees
1014 Holiday Pay of Classified Employees
1015 Taxable Employee Business Expense Pay of Classified Employees
1016 Longevity Pay of Classified Employees
1017 Holiday Pay of Classified Employees not Included in Base Salary
1110 Pay of Regular Unclassified Employees Hired under Provisions of State Civil Service Laws
1111 Pay of Temporary Unclassified Employees Hired under Provisions of State Civil Service Laws
1112 Shift Differential Pay of Unclassified Employees
1113 Overtime Pay of Unclassified Employees
1114 Holiday Pay of Unclassified Employees
1115 Taxable Employee Business Expense Pay of Unclassified Employees
1116 Longevity Pay of Unclassified Employees
1117 Holiday Pay of Unclassified Employees not Included in Base Salary
1120 Graduate Teaching Assistants (Monthly): Students paid on a monthly basis with teaching responsibilities. (Board of Regents Institutions only)
1130 Student Research Assistants (Monthly): Students paid on a monthly basis with research responsibilities. (Board of Regents Institutions only)
1140 Other Students (Monthly): Students paid on a monthly basis without teaching or research responsibilities. (Board of Regents Institutions only)
1200 Student Employees (Hourly): Students paid on an hourly basis who are appointed on a less than half-time basis at a Board of Regents educational institution. (Board of Regents Institutions only)
1300 Patient Employees: Patients employed at a state institution. Inmate earnings of state reformatory and state penitentiary prisoners as provided by K.S.A. 75-5211, are classified as "Incentive Earnings," sub-object code 2930.
1410 Foster Grandparent and Senior Companion Pay: Per diem allowances and compensation.
1420 Kansas National Guard Service Pay: Per diem allowances and compensation.
    1430 Military Differential Pay
1510 Legislator Compensation
1520 Legislative Allowances (Agency 428 only)
  1610 Classified Pensions and Retirement Salaries and Wages
1710 Other Employee Compensation - Quality Bonus Awards (Cash)
1720 Other Employee Compensation - Employee Suggestion Awards (Cash)
  1730 Salary Advances
1740 Interchange of Governmental Employees Compensation Payments: Used by the receiving agency to transmit the gross pay of an employee, received under the Interchange of Governmental Employees Act, to the sending agency to reimburse the sending agency for the salary portion of the employee's payroll costs.
1750 State (Employer) Contribution - Dependent Health Insurance Contributions
1760 State (Employer) Contribution - State Leave Payment Assessments
1780 State (Employer) Contribution - Parking Compensation Reduction Program
  1790 State (Employer) Contribution - Local or Transit Tax for Another State
1810 State (Employer) Contribution - Public Employees Retirement System
1820 State (Employer) Contribution - Teachers Retirement - Public Employees Retirement System
1830 State (Employer) Contribution - Educational Institution Employees Retirement System
1840 State (Employer) Contribution - Educational Institution Employees Public Employees Retirement System (Prior Service Credits)
1850 State (Employer) Contribution - Educational Institution Employees Group Life and Disability Insurance
1860 State (Employer) Contribution - Judges Retirement System (Agency 677 only)
1870 State (Employer) Contribution - Correctional Officers Retirement
1880 State (Employer) Contribution - Police and Firemen's Retirement System - K.B.I., Highway Patrol, and Regents Institutions
1910 State (Employer) Contribution - Social Security (OASDI and Medicare)
1920 State (Employer) Contribution - Federal Employees Group Health and Life Insurance (Agency 367 only)
1930 State (Employer) Contribution - Federal Employees Civil Service Retirement (Agency 367 only)
1940 State (Employer) Contribution - Kansas Public Employees' Deferred Compensation Plan
1950 State (Employer) Contribution - Group Health and Hospitalization Insurance
1960 State (Employer) Contribution - Interchange of Governmental Employees Employer Payroll Contribution Payments: Used by the receiving agency to transmit the cost of the employer contributions for the employee, received under the Interchange of Governmental Employees Act, to the sending agency to reimburse the sending agency for the employer contributions portion of the employee's payroll costs.
1970 State (Employer) Contribution - Workers' Compensation
1980 State (Employer) Contribution - Unemployment Compensation Tax
1990 State (Employer) Contribution - Flexible Spending Accounts Administrative Fee

2000 CONTRACTUAL SERVICES

Payments for communications, freight and express, printing and advertising, rentals, repairing and servicing, employee travel expense reimbursement, utilities, and professional or other services.

*2001 Communication: Includes electronic voice and data transmission costs and postage, postal services and mail handling fees.
       2010 Postage: Includes postal insurance charges.
2020 Commercial Local Communication Service: Paid directly to a commercial vendor (e.g., tariffed Southwestern Bell service, including base line charges for facsimile machines).
2030 Commercial Long Distance Service: Paid directly to a commercial vendor (e.g., AT&T service and/or data transmission line service, including charges for long distance facsimile transmissions).
  2040 Other Commercial Communication Service: Paid directly to a commercial vendor (e.g., leased equipment, including pagers).
2050 Intergovernmental Local Communication Service Operating Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for local telephone services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
2051 Intergovernmental Local Communication Service Capital Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for local telephone services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
2052 Intergovernmental Local Communication Service - Vendors Other Than DISC: Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for local telephone services provided. Cannot be used for payments to DISC.
2060 Intergovernmental Postage Operating Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for postage or postal services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
2061 Intergovernmental Postage Capital Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for postage or postal services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
2062 Intergovernmental Postage Charge - Vendors Other Than DISC: Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for postage or postal services provided. Cannot be used for payments to DISC.
2070 Intergovernmental Long Distance Communication Service Operating Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for long distance telephone services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
2071 Intergovernmental Long Distance Communication Service Capital Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for long distance telephone services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
2072 Intergovernmental Long Distance Communications Service Charge - Vendors Other Than DISC: Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for long distance telephone services provided. Cannot be used for payments for DISC.
2080 Other Intergovernmental Communication Service Operating Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for other communications services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
2081 Other Intergovernmental Communications Service Capital Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for other communication services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
2082 Other Intergovernmental Communication Service Charge - Vendors Other Than DISC: Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for other communications services provided. Cannot be used for payments to DISC.
  2090 Other Communications: Other communication services not classified elsewhere (e.g., pager air time, mobile radio/telephone, and satellite services).  
  2091 Cellular Phones: This includes all costs associated with the use of cellular phones such as the phone, monthly billings, reimbursements to employees for business use of personal cellular phones, etc.
*2101 Freight and Express: Transportation costs for commodities, livestock, equipment, and personal effects of employees, including UPS and other package delivery services. Transportation costs incurred for specific purchases of goods should be assigned the same expenditure sub-object code as the goods purchased whenever possible. Transportation costs exceeding $50.00 for capital outlay purchases must be assigned the same expenditure sub-object code and included as part of the cost of the goods purchased for inventory purposes.
          2120 Moving of Agency Office Equipment and Supplies
** 2130 Employees' Personal Effects In-State
** 2140 Employees' Personal Effects Out-of-State
2190 Other Freight and Express
*2201 Printing and Advertising: Includes printing, binding, duplicating, blue-printing, engraving, advertising in newspapers or other publications and radio or television time. This includes the cost of incidental paper billed as part of the service. However, acquisition of blank forms, letterheads and other agency stock items are classified "Stationery, Office and Data Processing Supplies", expenditure sub-object code 3710 or 3720.
          2210 Printing and Binding (Payments to State Facilities only)
2211 Printing and Binding - Surcharge (Payments to State Facilities only)
  2230 Other Vendor Printing, Binding, Duplicating, Blue-Printing and Reproducing - non-capital
2240 Advertising (e.g. Classified, Legal, and Radio or Television Time)
   
*2301 Rents: Includes payments for rental, lease or lease/purchase of land, buildings and equipment.
     2300 State Buildings Capital Charge: Portion of rental payment representing cost of capital improvements and other costs of state owned buildings which are not allowable under federal cost reimbursement regulations and cannot be paid from federal funds.
     **  2310 Reprographic Equipment Rental: Includes office-copying equipment.
** 2320 Building Space Rental
** 2330 Equipment Rental
** 2340 Land Rental
** 2360 Information Processing Equipment Rental: Includes central processing units, memory, channels, control units, tape drives, disk drives, mass storage, communications controllers and consoles, printers, terminals, plotters, graphics terminals, teletypewriters, data entry equipment, remote job entry stations, scanners and modems.
** 2370 Information Processing Software Rental: Includes all types of software for use on computer systems equipment or information processing equipment.
2380 State Buildings Operating Charge: Portion of rental payment representing the basic operating costs of state owned buildings as defined by federal cost reimbursement regulations.
** 2390 Other Rentals
*2401 Repairing and Servicing: Expenditures for outside labor, including materials and replacement parts, in maintaining, fixing, restoring, renewing and mending equipment, machinery, facilities, buildings and grounds.
     **  2410 Passenger Car Repair and Service
** 2420 Other Self-Propelled Equipment Repair and Service
** 2430 Machinery, Equipment (Except Self-Propelled), Furniture and Fixtures Repair and Service
** 2440 Buildings and Grounds Repair and Service - non-capital
** 2450 Highway and Bridge Repair and Service (Agencies 276, 710)
** 2470 Information Processing Equipment Repair and Service: See expenditure sub-object codes 2360, 4130, 4160 and 4660 for types of equipment.
** 2480 Information Processing Equipment Software Maintenance and Service: See expenditure sub-object codes 2370 and 4180 for types of software.
** 2490 Other Repair and Service: Not otherwise classified.
*2501 In-state Travel and Subsistence: Allowable expenses incurred by a state employee or officer while away from the employee's official station or domicile within the borders of the State of Kansas. This includes fares for riding public conveyances, private car mileage, expenses of operating state owned vehicles, subsistence (meals and lodging), tips, telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, should be assigned proper expenditure sub-object codes.

Please note that border city travel is considered out-of-state travel and coded in the 2502 series if lodging expenses or registration fees are incurred. Travel occurring within the State of Kansas but associated with out-of-state or international trips are coded in the 2502 or 2503 series as appropriate.

2511 Private Vehicle Mileage for In-State Travel
2521 Hire of Passenger Cars, Airplanes and Buses for In-State Travel
  2531 State Car Expense for In-State Travel
2571 Railroad, Airplane and Bus Fares for In-State Travel
2581 Subsistence (Meals and Lodging) for In-State Travel
2591 Non-subsistence Items for In-State Travel
*2502

Out-of-State Travel and Subsistence: Allowable expenses incurred by a state employee or officer while away from the employee's official station or domicile outside the borders of the State of Kansas but within the United States. This includes fares for riding public conveyances, private car mileage, expenses of operating state owned vehicles, subsistence (meals and lodging), tips, telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, should be assigned proper expenditure sub-object codes.

Please note that border city travel is considered out-of-state travel if lodging expenses or registration fees are incurred. Travel occurring within the State of Kansas but associated with an out-of-state trip is coded in this series. Travel occurring out-of-state but associated with an international trip is coded in the 2503 series.

2512 Private Vehicle Mileage for Out-of-State Travel
2522 Hire of Passenger Cars, Airplanes and Buses for Out-of-State Travel
  2532 State Car Expense for Out-of-state Travel
2572 Railroad, Airplane and Bus Fares for Out-of-State Travel
2582 Subsistence (Meals and Lodging) for Out-of-State Travel
2592 Non-subsistence Items for Out-of-State Travel
*2503 International Travel and Subsistence: Allowable expenses incurred by a state employee or officer while away from the employee's official station or domicile outside the United States. This includes fares for riding public conveyances, private car mileage, expenses of operating state owned vehicles, subsistence (meals and lodging), tips, telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, should be assigned proper expenditure sub-object codes. Travel occurring within the State of Kansas but associated with an international trip is coded in this series.
2513 Private Vehicle Mileage for International Travel
2523 Hire of Passenger Cars, Airplanes and Buses for International Travel
  2533 State Car Expense for International Travel
2573 Railroad, Airplane and Bus Fares for International Travel
2583 Subsistence (Meals and Lodging) for International Travel
2593 Non-subsistence Items for International Travel
*2601 Fees - Other Services: Payments for services rendered, other than salaries and wages, including payments to wards and clients. Fees incurred should be itemized where required.
2610 Recruitment Expenses: (Note: Moving expense reimbursement of in-state applicants hired, when allowed, should be expenditure sub-object code 2130 and moving expense reimbursement for out-of-state applicants hired should be expenditure sub-object code 2140.)
** 2620 Honorariums
2621 Honorariums - Reimbursement of Travel Expenses
2630 Computer Programming Services, Data Processing Services and Database Access Fees Operating Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for computer programming, data processing and database access services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
2631 Computer Programming Services, Data Processing Services and Database Access Fees Capital Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for computer programming, data processing and database access services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
** 2632 Computer Programming Services and Data Processing Services Charge - Vendors Other Than DISC: Payments to vendors other then the Division of Information Systems and Communications (DISC) for computer programming and data processing services provided. Cannot be used for payment to DISC.
** 2633 Database Access Fees Charge - Vendors Other Than DISC: Payment to vendors other than the Division of Information Systems and Communications (DISC) for database access services provided. Cannot be used for payments to DISC.
    2635 Financial Management System Development Fee – Capital Charge: Reimbursement for costs related to the development, implementation, capital improvements and other costs for the Financial Management System which are not allowable for cost recovery under the federal cost reimbursement regulations.  These costs are not chargeable against federal funds and must be paid solely from state funds. 
** 2640 Recording Fees, Servicing Fees and Other Court Costs (Paid to Governmental Entities)
     
** 2650 Laboratory Fees
  2660 Tuition for Employees and Students
** 2670 Boarding Home Payments (Care of Wards)
** 2680 Maintenance and Tuition for Rehabilitation Clients
** 2690 Other Fees
2691 Credit Card Fees and Charges
  2696 E-Checks Fees and Charges
  ** 2697 Military Activation Payments
*2701 Fees - Professional Services: Payments for professional services rendered, other than salaries and wages. Fees incurred should be itemized where required.
** 2700 Administrative Services
** 2710 Architects and Engineers - non-capital
** 2720 Attorneys and Lawyers
** 2730 Physicians and Medical Associations
** 2740 Hospitals and Nursing Homes
** 2750 Advertising Agencies
** 2760 Veterinarians
** 2770 Lecturers, Speakers and Entertainers
** 2780 Accountants and Auditors
** 2790 Other Professional Fees - non-capital
** 2791 Information Systems Consulting Services
*2801 Utilities: Expenditures for services generally defined as public utilities, except telephone and telegraph.
2810 Electricity
2820 Natural Gas
2830 Steam
2840 Water
2850 Sewage Charges
2860 Solid Waste Charges
2890 Other Utilities
*2901 Other Contractual Service
2910 Dues, Memberships and Subscriptions (in Agency Name only)
** 2920 Laundry, Dry Cleaning and Towel Service
2930 Incentive Earnings (Ward or Inmate)
2940 Recreation and Entertainment
** 2950 Non-Employee Awards, Rewards, Premiums, and Bounties - IRS Reportable
2954 Non-Employee Awards, Rewards, Premiums and Bounties - Not IRS Reportable
2960 Surety Bond and Insurance Premiums
2970 Official Hospitality
** 2980 Employee Awards (Non-Cash) - IRS Reportable
2984 Employee Awards (Non-Cash) - Not IRS Reportable
2990 Other Contractual Services

3001 COMMODITIES

Expenditures for supplies and materials, including consumable supplies and materials and parts purchased for equipment repair and maintenance performed by state personnel. This includes equipment purchases with a unit cost of less than $500.00 or an expected service life of less than one year.

*3002 Clothing
       3000  Clothing: Includes wearing apparel, all material to be made into clothing, and thread, buttons, zippers and related items.
3008 Clothing - BPC Purchases
*3101 Feed and Forage
3100 Feed and Forage: Includes corn, hay, oats, ensilage, cottonseed meal, salt and other food and conditioners, excluding medicines, for animals.
3108 Feed and Forage - BPC Purchases
*3201 Food for Human Consumption
3200 Food for Human Consumption: Food substances, excluding medicines, consumed to sustain life. This includes livestock and poultry bought for immediate slaughter for human consumption.
*3301 Fuel (Non-Motor Vehicle Use): Includes fuels used for cooking, heating and generating power. Natural gas purchases are classified expenditure sub-object 2820.
  3308 Fuel (Non-Motor Vehicle Use) - BPC Purchases
3320 Fuel Oil, Diesel and Kerosene
3330 Liquid Propane Gas and Butane
3390 Other Fuel
*3401 Maintenance and Construction Materials, Supplies and Parts: Includes materials and parts purchased in repairing and maintaining physical plants, highways and bridges, computer systems and other equipment, where the labor is performed by state personnel. This classification does not include maintenance parts, supplies, or accessories for motor vehicles.
3408 Maintenance and Construction Materials, Supplies and Parts - BPC Purchases
3410 Materials and Supplies for Buildings and Grounds - non-capital
3420 Highway and Bridge Materials and Supplies, Including Rest Areas in Roadside Parks (Agencies 276, 710)
3430 Computer Systems Maintenance Parts and Materials: Parts and materials for repair of computer systems equipment, information processing equipment, microcomputer systems equipment and data communications equipment. See expenditure sub-object codes 2360, 4130, 4160 and 4660 for types of equipment.
3490 Other Equipment Parts, Materials and Supplies
*3501 Motor Vehicle Parts, Supplies and Accessories: Items used or consumed in the operation and maintenance of motor vehicles and aircraft, including fuel, oil, grease, batteries, tires, tubes, chains, and repair parts.
3508 Motor Vehicle Parts, Supplies and Accessories - BPC Purchases
3510 Gasoline
3520 Diesel Fuel
3530 Gasohol
3540 Liquefied Petroleum, Butane, Natural Gas
3550 Aircraft Fuel
3560 Motor Oil
3590 Other Parts, Supplies, and Accessories
*3601 Professional and Scientific Supplies and Materials: Includes school supplies, hospital supplies, laboratory supplies, engineering supplies, medical supplies and drugs.
3608 Professional and Scientific Supplies and Materials - BPC Purchases
3610 Drugs and Pharmaceuticals
3620 Animal Drugs
3630 Chemicals
3690 Other Professional, Scientific Supplies and Materials
*3701 Stationery, Office and Data Processing Supplies
3708 Stationery, Office and Data Processing Supplies - BPC Purchases
3710 Stationery and Office Supplies: Includes blank forms, letterhead stationery, adding machine paper, binders, carbon paper, paper clips, indexes, ink, desk pads, machine ribbons, rulers, other related items and office equipment with a unit cost of less than $500.00.
3720 Data Processing Supplies: Magnetic tape, disk storage devices (unit cost less than $500.00), tab cards, continuous forms, printer ribbons, computer-output microform (COM) stock, plotter paper and inks, toner cartridges and other consumable supplies used with computer systems, information processing, microcomputer systems or data communications equipment. See expenditure sub-object codes 2360, 4130, 4160 and 4660 for types of equipment.
3730 Telecommunications Termination Equipment: Communications line terminating elements including telephones, key sets, signal interfaces or conditioning units costing under $500.00 per item.
*3801 Research Supplies and Materials: Laboratory supplies, medical supplies, drugs, and chemicals used directly in scientific research activities. This does not include materials, supplies and services incidental to the primary research function such as office supplies, animal food and typewriter repair.
3800 Research Supplies and Materials (Except Chemicals)
3808 Research Supplies and Materials - BPC Purchases
3830 Research Chemicals
*3901 Other Supplies, Materials and Parts
3908 Other Supplies, Materials and Parts - BPC Purchases
3910 Agricultural Supplies (Other than Feed and Forage), Materials and Parts
3920 Household, Laundry and Kitchen Supplies and Materials
3930 Power Plant Supplies
3940 Recreation Supplies and Materials
3950 Small Tools
3960 Motor Vehicle License Tags (For Resale)
3970 Supplies Used in Manufacturing and Printing (For Resale)
3980 Commodities Purchased for Resale to Using Departments
3990 Other Supplies, Materials and Parts: Includes supplies, materials and parts purchased for resale to the public and items not classified elsewhere.
3999 Pending Credit - BPC Purchases

4000 CAPITAL OUTLAY

Purchase or installment purchase of land and nonstructural improvements to land and buildings; equipment, machinery, apparatus, furniture, fixtures, and devices, which have an expected service life of one year or longer; and livestock bought for breeding, feeding and general utility purposes. Expenditure sub-object codes in the capital outlay series include both inventory and non-inventory items. Expenditure sub-object codes ending in a "9" and expenditure sub-object codes 4810 through 4980 are non-inventory items.

A dual sub-object code system was implemented for expenditure sub-object codes 4010 through 4669. Acquisitions of items with a useful life expectancy of one year or more and with total cost greater than $500.00 and less than $5,000.00 should be coded as sub-object 4XX9 (non-inventory), and items with a useful expectancy of one year or more and costing $5,000.00 or more will be classified as sub-object code 4XX0 (inventory). Upgrades to existing equipment originally costing $5,000.00 or more, should be coded 4XX0 regardless of the cost of the upgrade. Installment purchases where the sum of the installments is $5,000.00 or more should be coded 4XX0. All costs (freight, installation, options, accessories, cost of various pieces to assemble, installments, etc.) of getting a capital item in place should be capitalized and the appropriate sub-object code based on the total cost should be used regardless of the cost of the individual components.

*4001 Equipment, Machinery, Furniture and Fixtures: Movable items of tangible personal property which have a unit cost of $5,000.00 or more and an expected service life of one year or longer.
       4010 Agricultural Equipment and Machinery
4019 Agricultural Equipment and Machinery - Non-Inventory
4020 Household, Laundry and Kitchen Equipment and Furniture
4029 Household, Laundry and Kitchen Equipment and Furniture - Non-Inventory
4030 Office Furniture, Fixtures and Equipment
4039 Office Furniture, Fixtures and Equipment - Non-Inventory
4040 Professional and Scientific Equipment
4049 Professional and Scientific Equipment - Non-Inventory
4050 Passenger Cars
4059 Passenger Cars - Non-Inventory
4060 Trucks and Other Self-Propelled Equipment
4069 Trucks and Other Self-Propelled Equipment - Non-Inventory
4070 Road and Highway Machinery and Equipment (Agencies 276, 710)
4079 Road and Highway Machinery and Equipment (Agencies 276,710) - Non-Inventory
4080 Shop and Plant Maintenance Equipment
4089 Shop and Plant Maintenance Equipment - Non-Inventory
4090 Other Equipment, Machinery, Furniture and Fixtures
4099 Other Equipment Machinery, Furniture and Fixtures - Non-Inventory
*4101 Livestock
4100 Livestock: Horses, cattle, hogs, sheep, chickens and other animals bought for breeding, fattening and general utility purposes. Animals purchased for immediate slaughter for human consumption are classified expenditure sub-object code 3200. Animals (costing less than $5,000.00 each) purchased for laboratory or scientific purposes are classified expenditure sub-object code 3690 or 3800.
4109 Livestock - Non-Inventory
*4111 Books and Library Material
4110 Books and Library Material: Includes reference and professional books, library material purchases, microfilm, motion pictures, and cassettes which have a unit cost of $5,000.00 or more and have an expected service life of one year or longer.
4119 Books and Library Material - Non-Inventory
*4121 Reprographic Equipment
4120 Reprographic Equipment: Includes office copying equipment.
4129 Reprographic Equipment - Non-Inventory
*4131 Microcomputer Systems and Support Equipment
4130 Microcomputer Systems and Support Equipment: Includes microcomputers or personal computers. Typical support equipment includes floppy disk drives, tape cassette drives, printers, plotters, graphics terminals and other interface equipment or computer related parts.
4139 Microcomputer Systems and Support Equipment - Non-Inventory
*4161 Information Processing Equipment
4160 Information Processing Equipment: Includes various types of information processing equipment, excluding microcomputer equipment.
4169 Information Processing Equipment - Non-Inventory
*4181 Computer Systems, Information Processing or Microcomputer Systems Software
4180 Computer Systems, Information Processing or Microcomputer Systems Software: Includes all types of software. Also includes one-time license fees and fixed number of payments license fees.
4189 Computer Systems, Information Processing or Microcomputer Systems Software - Non-Inventory
*4201 Buildings and Improvements
  4200 Buildings and Improvements: Includes all structures with a total cost of $100,000.00 or more, commonly called "buildings", including all attached fixtures such as electric wiring and fixtures, plumbing pipes and fixtures, heating and cooling facilities, tunnels, connecting heat, light, water, sewer and other utility lines and all fixed power plant equipment and machinery such as boilers, compressors, stationary motors and generators. This also includes sewage disposal plants, water pumping stations and central refrigerating plants.
  4209 Building and Improvements - Non-Inventory - Includes structures with a total cost greater than $5,000.00 and less than $100,000.00.
  4210 Facilities Conservation Improvement Program - Principal - Buildings and Improvements - Capital/Inventory: This captures the principal component of agency intergovernmental payments made to the Department of Administration - Facilities Conservation Improvement Program.
  4211 Facilities Conservation Improvement Program - Interest - Buildings and Improvements - Capital/Inventory: This captures the interest component of agency intergovernmental payments made to the Department of Administration - Facilities Conservation Improvement Program.
4230 Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital/Inventory
4239 Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital/Non-Inventory
4240 Other Vendor Printing and Binding - Buildings & Improvements - Capital/Inventory
4249 Other Vendor Printing and Binding - Buildings & Improvements - Capital/ Non-Inventory
** 4250 Buildings and Grounds - Building Improvements - Capital/Inventory
** 4259 Buildings and Grounds - Building Improvements - Capital/Non-Inventory
** 4270 Architects and Engineers - Buildings & Improvements - Capital/Inventory
** 4279 Architects and Engineers - Buildings & Improvements - Capital/Non-Inventory
** 4280 Other Professional Fees - Buildings & Improvements - Capital/Inventory
** 4289 Other Professional Fees - Buildings & Improvements - Capital/Non-Inventory
  4290 Materials and Supplies for Buildings - Capital/Inventory
  4299 Materials and Supplies for Buildings - Capital/Non-Inventory
*4301 Land and Interest in Land: Includes the cost of a portion of the earth's surface (excluding any structures thereon), long-term leases (when paid in one lump sum) and easements and right-of-ways.
4310 Land and Interest in Land
4319 Land and Interest in Land - Non-Inventory
4320 Mineral Rights
4329 Mineral Rights - Non-Inventory
4330 Assessments for Improvements
4339 Assessments for Improvements - Non-Inventory
*4401 Land Nonstructural Improvements
4400 Land Nonstructural Improvements: Includes ponds, terraces, dikes, drainage ditches, fences, landscaping, walks, drives, streets, curbs, water wells, and boat ramps.
4409 Land Nonstructural Improvements - Non-Inventory
4430 Duplicating, Blue-Printing and Reproducing - Land - capital/inventory
4439 Duplicating, Blue-Printing and Reproducing - Land - capital/non-inventory
4440 Other Vendor Printing and Binding - Land - capital/inventory
4449 Other Vendor Printing and Binding - Land - capital/non-inventory
** 4450 Buildings and Grounds - Land Improvements - capital/inventory
** 4459 Buildings and Grounds - Land Improvements - capital/non-inventory
** 4470 Architects and Engineers - Land - capital/inventory
** 4479 Architects and Engineers - Land - capital/non-inventory
** 4480 Other Professional Fees - Land - capital/inventory
** 4489 Other Professional Fees - Land - capital/non-inventory
*4501 Highways and Bridges
4500 Highways and Bridges: New highway construction and new bridge construction as well as reconstruction let on contract. (Agency 276 only)
*4601 Telecommunications/Data Facilities (State-Owned): Includes various telecommunication and data communication equipment.
  4610 Telecommunications Termination Equipment: Communications line terminating elements such as answering machines, pagers, telephones, facsimile machines, key sets, signal interfaces or conditioning units.
4619 Telecommunications Termination Equipment - Non-Inventory
4620 Telecommunications Switching Equipment: Switching devices both manual and automatic, such as PBX's, attendant consoles, patching, traffic control and system management units.
4629 Telecommunications Switching Equipment - Non-Inventory
4630 Telecommunications Transmission Equipment: Facilities used to provide a transmission path between two or more points such as wire or optical cable, microwave, and associated multiplexing units.
4639 Telecommunications Transmission Equipment - Non-Inventory
4640 Radio (Portable) Equipment: Non-fixed elements such as vehicular, hand-held transceivers and paging units.
4649 Radio (Portable) Equipment - Non-Inventory
4650 Radio (Fixed) Equipment: Stationary radio transmitting or receiving units such as base stations, broadcast stations and receivers used for public information.
4659 Radio (Fixed) Equipment - Non-Inventory
4660 Data Communications Equipment: Multiplexors, concentrators, monitors, modems, acoustic couplers, modem eliminators, protocol converters, interfaces and other equipment used primarily for communicating data or information between computer systems or information processing systems.
4669 Data Communications Equipment - Non-Inventory
*4801 Equipment Purchases for Non-State Use: Capital outlay items purchased for non-state use.
4810 Equipment Purchases for Sponsored Contracts (Agency 367 only) - Non-Inventory
4820 Equipment Purchases for Rehabilitation Clients - Non-Inventory
*4901 Other Capital Outlay: Other capital outlay expenditures not classified elsewhere.
4970 Sales Tax on Regents Housing Facilities Purchases (Board of Regents Educational Institutions only) - Non-Inventory
4980 Agency or Departmental Capital Outlay Purchases: Refers to either: (a) the purchase of capital equipment by an agency for resale within the agency or to other state agencies; or (b) the purchase of capital equipment by one department from another department within the same agency where the agency wants to retain the original historical cost of the equipment in its inventory records. - Non-Inventory

5000 GRANTS, CLAIMS AND SHARED REVENUE

Aid disbursements made from federal and state funds to individuals, schools, state agencies, non-state organizations, and political subdivisions; payments made due to death, personal injury or property damage; and disbursements of revenue collected by the state to political subdivisions as required by statute. The disbursing agency receives no direct service or tangible asset.

*5001 Federal Aid Payments: Federal funds received by the state and disbursed to political subdivisions, or qualified organizations as aid to individuals, school aid, and for other aid as defined in the appropriating act.
       5010 Federal Aid to Counties, Cities, Districts, Public Schools, Community Health Centers and Other Subdivisions of Local Government
  5060 Federal Aid to Qualified Non-State Organizations
*5101 State Aid Payments: State funds disbursed to state agencies, political subdivisions, or qualified organizations as aid to individuals, school aid, county roads and city streets, local government and other aid and shared revenue as authorized by law.
5110 State Aid to Counties, Cities, Districts, Public Schools, Community Health Centers and Other Subdivisions of Local Government.
  5120 Shared Revenue (Agencies, 276, 331, 565, and 670 only)
5140 School District Employees Retirement Contributions (Agency 652 only)
5150 Local City - County Sales and Compensating Use Tax (Agency 670 only)
5160 State Aid to Qualified Non-State Organizations
5170 State Aid to Other State Agencies (Interfund Vouchers only)
5180 Local City - County Transient Guest Tax Payments (Agency 670 only)
*5201 Claims: Payments for death, injury, damage to property, punitive and other damages or losses resulting from state activities and legal responsibilities as authorized by proper legal authority; payments under provisions of the Workers' Compensation Act and disability payments under the Kansas Public Employees Retirement Act; or payments returning unclaimed property and income accrued on the unclaimed property held by the State Treasurer. The Internal Revenue Service (IRS) now requires all settlement payments made to the attorney or to the recipient and attorney jointly be reported as gross proceeds on form 1099-MISC Separate sub-object codes have been established to report gross proceeds payments on form 1099-MISC. For situations where there is not an appropriate expenditure sub-object code established for a 1099 reportable claim, please contact the Central Accounting Services Section.
5200 Unclaimed Property Claims - Owners: Payment to owners for unclaimed property held by the State Treasurer. (Agency 670 only)
5202 Unclaimed Property Claims - Holders: Payment to holders for owners of unclaimed property held by the State Treasurer (Agency 670 only)
5203 Unclaimed Property Claims - Other States: Payment to other states for unclaimed property held by the State Treasurer. (Agency 670 only)
** 5204 Interest Income on Unclaimed Property Claims: Payment of interest income earned on unclaimed property held by the State Treasurer when the unclaimed property is distributed to a claimant. (Agency 670 only)
** 5205 Dividend Income on Unclaimed Property Claims: Payment of dividend income earned on unclaimed property held by the State Treasurer when the unclaimed property is distributed to a claimant. (Agency 670 only)
** 5206 Royalty Income on Unclaimed Property Claims: Payment of royalty income earned on unclaimed property held by the State Treasurer when the unclaimed property is distributed to a claimant. (Agency 670 only)
  5207 Unclaimed Property Claims as Child Support – No Debt Setoff:  Payments for unclaimed property being paid as child support, held by the State Treasurer and exempt from Setoff.  (Agency 670 only)
5210 Death Claims
5220 Personal Injury Claims
5230 Property Damage or Loss Claims
5240 Workers Compensation Claims (Agency 171 and 331 only)
** 5241 Gross Proceeds Payments to Attorneys for Workers Compensation Claims - 1099 Reportable (Agency 171 and 331 only)
  5250 Diseased Animal Indemnification Claims (055 only)
5260 Medical Malpractice Claims (Agency 270 only)
** 5270 Civil Rights Conciliation Claims
** 5271 Gross Proceeds Payments to Attorneys for Civil Rights Conciliation Claims - 1099 Reportable
** 5280 Prompt Payment Act Interest Penalties
5290 Other Claims
** 5291 Gross Proceeds Payments to Attorneys for Other Claims - 1099 Reportable
** 5292 Other Claims - Non Wage Payments
*5301 Employment Security Benefits
5300 Employment Security Benefits: Benefit payments to individuals as provided by the Employment Security Law. (Agency 296 only)
*5401 Retirement Annuities and Payments: Retirement and annuity benefits paid to qualified persons under retirement plans authorized by statute (Agency 365 only).
5423 Partial Lump-Sum Option - Retirement Benefit - State-Taxed
5424 Partial Lump-Sum Option - Retirement Benefit - Local-Taxed
5433 Partial Lump-Sum Option - Retirement Benefit-State Untaxed
5434 Partial Lump-Sum Option - Retirement Benefit-Local Untaxed
5443 Employer Paid Death - State
5444 Employer Paid Death - Local
5453 Regular Month Benefits - State
5454 Regular Month Benefits - Local
5463 Retirement Dividend (13th check) - State
  5464 Retirement Dividend (13th check) - Local
  5465 Postretirement Benefit Payment - State
  5466 Postretirement Benefit Payment - Local
5483 Death Benefit to Beneficiary - State
5484 Death Benefit to Beneficiary - Local
  5485 Death Month Benefit to Beneficiary - State
  5486 Death Month Benefit to beneficiary - Local
*5501 State Special Grants
  ** 5510 Direct State Welfare Assistance: Payments from state funds to or for the benefit of eligible welfare recipients to cover the costs of food, shelter, clothing and other necessary items of daily living. (Agency 039, 171 and 629 only)
  5511 Direct State Welfare Assistance - Debt Setoff, Not IRS Reportable (Agency 039, 171 and 629 only)
  ** 5512 Direct State Welfare Assistance - Debt Setoff, IRS Reportable (Agency 171 and 629 only)
  5514 Direct State Welfare Assistance - No Debt Setoff, Not IRS Reportable (Agencies 039, 171 and 629 only)
  ** 5515 Direct State Welfare Assistance - Rent, Debt Setoff, IRS Reportable (Agency 171 and 629 only)
  ** 5516 Direct State Welfare Assistance - Medical and Health Care Payments; Debt Setoff, IRS Reportable (Agency 039, 171, 350 and 629 only)
  ** 5520 Direct Federal Welfare Assistance: Payments from federal funds to or for the benefit of eligible welfare recipients to cover the costs of food, shelter, clothing and other necessary items of daily living. (Agency 039, 171 and 629 only)
  5521 Direct Federal Welfare Assistance - Debt Setoff, Not IRS Reportable (Agency 039, 171 and 629 only)
  ** 5522 Direct Federal Welfare Assistance - Debt Setoff, IRS Reportable (Agency 171 and 629 only)
  5524 Direct Federal Welfare Assistance - No Debt Setoff, Not IRS Reportable (Agencies 039, 171 and 629 only)
  ** 5525 Direct Federal Welfare Assistance - Rent, Debt Setoff, IRS Reportable (Agency 171 and 629 only)
  ** 5526 Direct Federal Welfare Assistance - Medical and Health Care Payments; Debt Setoff, IRS Reportable (Agency 039, 171, 350 and 629 only)
** 5527 Federal Welfare Assistance Participation Fee - Debt Setoff, IRS Reportable (Agency 039 only)
5530 Food Stamps - Not Setoff, Not IRS Reportable
5550 Hospital Residencies and Internships: Stipend payments for residencies and internships at the University of Kansas Medical Center and other affiliated hospitals. (Agency 683 only)
5560 Tuition Grants: Tuition payments made for eligible claimants to authorized non-public colleges and universities. (Agency 561 only)
# 5570 Homestead Property Tax Relief Payments: Payments for property tax relief to eligible claimants on the basis of household income and real property tax accrued. (Agency 565 only. Closed effective 07-01-2010)
# 5571 Oil Lease Operator Property Tax Payments (Agency 565 only Closed effective 07-01-2010)
5580 Nutrition and Health Grants: Payments for supplemental nutrition and health assistance to women, infants and children. (Agency 264 only)
  ** 5585 Housing Assistance Payments - Debt Setoff, IRS Reportable
  5590 Other State Special Grants: Payments to other claimants receiving a grant. (Agencies 171, 206, 300, 350, 629 and 683 only)
** 5591 Other Special Grants - IRS Reportable
** 5596 Other Special Grants - IRS Reportable Medical and Health Payments
*5601 Scholarship Grants: Payments to, or for the assistance of, persons awarded a scholarship or participating in a sponsored educational training program.
5620 Trainee Stipends - Instructional Grants
5630 Trainee Travel Allowances - Sponsored Instructional Grants
5640 Trainee Enrollment Fees - Sponsored Instructional Grants
5650 Trainee Room and Board - Sponsored Instructional Grants
5660 Scholarships, Fellowships and Grants to Students
5670 Off-Campus Work Study
*5701 Training, Travel and Subsistence Allowances - Federal: Payments to eligible clients under the Job Training Partnership Act program.
  5740 Transportation, Training and Subsistence - NAFTA - TAA (Agency 300 only)
*5901 Other Grants, Claims and Shared Revenue: Payments for restoring petty cash fund balances, etc., through losses incurred in monetary transactions; for royalties; for lottery prizes; and for other grants, claims and shared revenue transactions not classified elsewhere.
5910 Losses from Monetary Transactions
** 5920 Royalty Payments
5930 Lottery Prizes (Agency 450 only)
** 5940 Kansas Breeding Development Supplements (Agency 553 only)
** 5950 Interest Income, IRS Reportable: Application Deposit Refunds (Agency 553 only), Business Tax Refunds (Agency 565 only), Employment Security Refunds (Agency 296 only)
** 5980 Agricultural Conservation Program Payments (Agency 634 only)
5990 Other Grants, Claims and Shared Revenue

6000 DEBT SERVICE

Payments of principal, interest, and service charges on borrowed money for institutional or departmental debt, excluding defeased debt (see intermediate class 7601).

*6001 Debt Principal Payments: Repayment of the principal amount of borrowed money for institutional or departmental debt, excluding defeased debt.
       6020  Revenue Bond Principal Payments
  6030 Loan Principal Payments
6050 Blanket Financing Principal Payments
6090 Other Institutional or Departmental Debt Principal Payments
*6101 Interest and Service Charges: Payments for interest and service charges on borrowed money for institutional or departmental debt, excluding defeased debt.
6120 Interest and Service Charges on Revenue Bond Debt
6130 Interest and Service Charges on Loans
6150 Interest and Service Charges on Blanket Financing Debt
6190 Interest and Service Charges on Other Institutional or Departmental Debt
  6195 Arbitrage Rebate Expense on Revenue Bond Debt
*6201 Other Payments and Charges for Debt Service: For transactions used to fund principal and interest accounts for debt service payments and to fund arbitrage rebate accounts.
  6210 Other Payments and Charges for Debt Service - Principal
    6211 Other Payments and Charges for Debt Service - Interest
    6212 Other Payments and Charges for Debt Service - Arbitrage

7000 NON-EXPENSE ITEMS

Disbursements which are not properly classified as governmental expenditures. 

*7001 Investments: Securities purchased from agency funds where authorized by statute, including the cost of principal (premiums, commissions, and shipping expenses, etc.) and any accrued interest.
     7010 Principal and Premiums
7030 Accrued Interest Purchased
*7201 Advances: Disbursement from a fund or account to be reimbursed at a future date. This includes disbursements to establish an authorized petty cash fund, imprest fund, or independent parcel delivery service advance fund. (Note: Salary advance payments are classified as expenditure sub-object code 1730.)
7220 Advances to Agency Bank Account: Disbursement from a fund in the State Treasury to an authorized bank account such as for the Coliseum at Kansas State University, Kansas Inc. monies, and Kansas State Fair monies.
7230 Investment Advances (KPERS): Disbursement from a fund of the State Treasury to an investment fund manager with the intent to reimburse the State Treasury at some future date. (Agency 365 only)
7240 Advances for Petty Cash Funds: Disbursements to establish an authorized petty cash fund. (See PPM filing 6,002, revenue sub-object code 6221, to refund the petty cash fund advance.)
7250 Advances for Imprest Funds: Disbursements to establish an authorized imprest fund. (See PPM filing 6,002, revenue sub-object code 6222, to refund the imprest fund advance.)
7260 Advances for Independent Parcel Delivery Service Advance Funds: Disbursements to establish an authorized independent parcel delivery service advance fund. (See PPM filing 6,002, revenue sub-object code 6223, to refund the independent parcel delivery service fund advance.)
7262 Advances for the Prepayment of Turnpike Pass Toll Charges
7270 Temporary Imprest Fund Advance for Payroll: Temporary advances to pay amounts to employees from imprest funds to correct payroll errors. (See PPM filing 6,002, revenue sub-object code 6227, to refund the temporary imprest fund for payroll advance.)
7280 Investment Advances (Other than KPERS)
7290 Other Miscellaneous Advances: Other miscellaneous advances not classified elsewhere.
*7301 Transfers: Expenditure portion of a transaction which decreases a fund balance in the State Treasury and increases another fund balance in the State Treasury by an equal amount as required by statute, project grant, or revenue bond covenant, etc. This does not include transfers for reimbursement of services, commodities or equipment.
7310 Inter-Agency Transfers (Federal)
7320 Intra-Agency Transfer (Federal)
7330 Inter-Agency Transfer (State)
7340 Intra-Agency Transfer (State)
7350 Intra-Agency Transfers to Sinking and Reserve Funds
7360 Payroll Consolidating Transfers Out (Agency 173 and Board of Regents Institutions only)
7370 Advance Payment of Earned Income Credit
  7380 Transfer to Trustee for Defeased Bonds
  7397 State General Fund Demand Transfer - Faculty of Distinction Matching Fund (Dir of A&R)
*7401 Return of Pension or Retirement Savings (Agency 365 only)
7413 Return of Non-Taxable Retirement Contributions - Active Death - State Employees: Member contributions made prior to July 1, 1984 from "after federal tax" compensation and returned to the designated beneficiary in the event of the employee's death.
7414 Return of Non-Taxable Retirement Contributions - Active Death - Local Employees: Member contributions made prior to July 1, 1984 from "after federal tax" compensation and returned to the designated beneficiary in the event of the employee's death.
7423 Interest Payments on Retirement Contributions - Active Death - State Employees: Interest credited to the employee's account and paid to the designated beneficiary in the event of the employee's death.
7424 Interest Payments on Retirement Contributions - Active Death - Local Employees: Interest credited to the employee's account and paid to the designatee beneficiary in the event of the employee's death.
7433 Return of Taxable Retirement Contributions - Active Death - State Employees: The amount of member contributions "picked up" by the employer on and after July 1, 1984, and returned to the designated beneficiary in the event of the employee's death.
7434 Return of Taxable Retirement Contributions - Active Death - Local Employees: The amount of member contributions "picked up" by the employer on and after July 1, 1984, and returned to the designated beneficiary in the event of the employee's death.
7443 Return of Non-Taxable Retirement Contributions - Withdraws - State Employees: Member contributions made prior to July 1, 1984 from "after federal tax" compensation and returned to the employee on separation from public service.
7444 Return of Non-Taxable Retirement Contributions - Withdraws - Local Employees: Member contributions made prior to July 1, 1984 from "after federal tax" compensation and returned to the employee on separation from public service.
7453 Interest Payments on Retirement Contributions - Withdraws - State Employees: Interest credited to the employee's account and paid upon separation of the employee from public service.
7454 Interest Payments on Retirement Contributions - Withdraws - Local Employees: Interest credited to the employees account and paid upon separation of the employee from public service.
7463 Return of Taxable Retirement Contributions - Withdraws - State Employees: The amount of member contributions "picked up" by the employer on and after July 1, 1984, and returned to the employee on separation from public service.
7464 Return of Taxable Retirement Contributions - Withdraws - Local Employees: The amount of member contributions "picked up" by the employer on and after July 1, 1984, and returned to the employee on separation from public service.
*7501 Loans: Loans to qualified students under loan programs available at the state institutions of higher education and other authorized loans by the State.
7510 National Direct Student Loans
7520 Ford Foundation Forgivable Loans
7530 Health Profession Student Loans
7540 Rural Medical Forgivable Loans (Agency 561 Only)
7550 Loans to Local Units of Government
7560 Loans to Public Utilities (Agency 276 only)
7570 Medical Resident Forgivable Loans
7580 Medical Student Loans
7590 Other Loans
*7601 Defeased Debt Payments: Payments of principal, interest, and service charges for debt that has been defeased and the monies for these payments were held by the trustee.
7610 Defeased Debt Principal Payments
7620 Interest and Service Charges on Defeased Debt
*7901 Other Non-expense Items: Other non-operating and non-expense disbursements not classified elsewhere.
7910 Fiscal Agency Payments (Agency 670 only)
7920 Remittance of Retirement Annuity Premiums
7930 Remittance of Health Insurance Premiums (Agency 171 only)
7940 Return of Unexpended Federal Grants to Federal Agencies
7950 Taxes Remitted
7951 Taxes Remitted - Setoff Exempt (Agency 173 and 365 only)
7960 Certificates of Participation and Master Lease Purchase Acquisition Payments (Agency 173 only)
7990 Other Non-expense Items

8000 NON-EXPENSE ITEMS - INVESTMENTS BY KPERS

Investment activities of the Kansas Public Employees Retirement System (KPERS) that are not considered governmental expenditures. This includes the principal cost of securities; fair value of bonds purchased; Small Business Administration loans; mortgage purchases; accrued interest on securities purchased; and recognition of payables related to the purchase or acquisition of an investment where the disbursement of money will occur at a date subsequent to the transaction date.

*8101 Securities Purchased by KPERS
       8100 Securities Purchased by KPERS: Temporary investments such as commercial paper, certificates of deposit, repurchase agreements, money market pools, and the purchase of stock. This classification represents transactions recorded at fair value during the current accounting period.
*8201 Bond Purchases by KPERS: The fair value of bonds purchased during the current accounting period.
8210 Bonds Purchased (Fair Value)
*8301 Other Non-Expense Items - KPERS
  8600 Payables: Amounts owed by funds for the purchase of pension and/or non-pension investments or expenses due where the payment of money will occur at a subsequent date. (Agency 365 only)
8900 Investment Clearing: The method and the amount used in offsetting the pension fund and/or non-pension fund amount of payables and investments purchased or made during the current accounting period (contra to codes 8100-8600). (Agency 365 only)

*Intermediate Classification - Do not use; A more detailed classification must be used.
**IRS Reportable (Subject to 1099 and/or W-2 Requirements)

[Coding Guide]