INFLOW OF RESOURCES - 7660
The high-level revenue accounts described in this section include General Revenues, Federal Government Receipts, Other Receipts, Additions (Trust, Agency, Feeder Funds), Reimbursements, and Unappropriated Receipts.
The accounts listed below are the high-level 1, 2, and 3 revenue accounts. For example, the level 1 account is 4-Revenues; the level 2 account is 41-General Revenues; and the level 3 account is 411-Major Taxes and Licenses. The lower-level 7-digit revenue accounts are listed in the Chart of Accounts crosswalk in the Uniform Codes Manual (UCM). For the structure of general ledger accounts, see SAM Section 7605.
Agencies/Departments using FI$Cal will use the 7-digit revenue accounts for posting transactions. Agencies/Departments may create alternate accounts to record revenues at a more detailed level as necessary.
The legacy revenue accounts listed below reflect the level 1, 2, and 3 revenue accounts in the UCM.
Agencies/Departments deferred/exempt from using FI$Cal will post transactions using the legacy receipt codes in the UCM.
|
Account |
Account Name |
Account Definition |
Legacy |
|
4 |
Revenues |
General Revenues, Federal Government Receipts, Other Receipts, Reimbursements, Additions (Trust, Agency, Feeder Funds), and Unappropriated Receipts. |
8000 |
|
41 |
General Revenues |
Summary account of revenues from taxes, licenses, fees, and returns on investments. |
8000 |
|
411 |
Major Taxes and Licenses |
Revenues from the major taxes and licenses (legacy receipt codes 11xxxx). |
8011 |
|
412 |
Regulatory Taxes, Licenses, Fees, and Penalties |
Revenues from regulatory taxes, licenses, fees, and penalties (legacy receipt codes 12xxxx). |
8012 |
|
413 |
Revenue from Local Agencies |
Revenues from local agencies (legacy receipt codes 13xxxx). |
8030 |
|
414 |
Revenue from Services to the Public |
Revenues from services to the public (legacy receipt codes 14xxxx or 211xxx and 212xxx). |
8040 |
|
415 |
Revenue from Use of Property/Money and Natural Resources |
Revenue from the use of property, money, and natural resources (legacy receipt codes 15xxxx or 213xxx). |
8050 |
|
416 |
Revenue from Investments and Loans |
Income from investments and loans (legacy receipt codes 215xxx). |
8060 |
|
Not used |
Interest Revenue |
A division of legacy account 8060. |
8061 |
|
Not used |
Gain or Loss on Sale and Call of Securities (DR) |
A division of legacy account 8060. |
8063 |
|
Not used |
Revenue from Contributions to Fiduciary Funds |
Income from contributions (legacy receipt codes 221xxx). |
8070 |
|
Not used |
Employer Contributions to Retirement Funds |
A division of legacy account 8070. |
8071 |
|
Not used |
Employee Contributions to Retirement Funds |
A division of legacy account 8070. |
8072 |
|
Not used |
Other Contributions to Trust and Agency Funds |
A division of legacy account 8070. |
8073 |
|
417 |
Other Revenue |
Other revenues not described in any of the other revenue accounts (legacy receipt codes 16xxxx, 216xxx, 217xxx, 299xxx). |
8090 |
|
44 |
Federal Grants and Contracts |
Summary account of receipts received from the federal government and classified according to the Assistance Listings structure (legacy receipt code 4xxxxx). |
8020 |
|
45 |
Other Receipts |
Summary account of other receipts including loan collections and other financing sources (legacy receipt code 5xxxxx). |
Not used |
|
4598 |
Other Financial Sources |
Sale proceeds from all bonds other than General Obligations Bonds and other miscellaneous financial sources. |
9839 |
|
46 |
Additions (Trust, Agency, Feeder Funds) |
Summary account of the receipt of moneys held in trust as custodial under agency arrangements or by feeder funds. |
Not used |
|
48 |
Reimbursements |
Summary account of inter/intra departmental and external reimbursements. Unlike expenditure abatements, which are credited to appropriations, reimbursements are accounted for separately. Reimbursements may not be expended unless appropriated. |
8100 |
|
Not used |
Intra-State Reimbursements |
Reimbursements collected or accrued for goods or services furnished to other state agencies/departments for the current fiscal year. |
8110 |
|
Not used |
External Reimbursements |
Reimbursements collected or accrued for goods or services furnished to other persons or organizations external to state government for the current fiscal year. |
8120 |
|
49 |
Unappropriated Receipts |
Summary account of unappropriated receipts. |
Not used |