OUTFLOW OF RESOURCES - 7670

(Revised: 10/2020)

The high level accounts described in this section includes appropriated and unappropriated expenditures, expenses and other uses of financial resources. The accounts are listed in various categories which represent the type of goods or services purchased.

The accounts listed below are the high level 1, 2 and 3 expenditure/expense accounts. For example, the level 1 account is 5-Expenses; level 2 account is 50-Appropriated Expenses and level 3 account is 51-Personal Services. The FI$Cal lower level 7-digit expenditure/expense accounts are listed in the Chart of Accounts crosswalk in the Uniform Codes Manual (UCM).

Agencies/departments using FI$Cal will use the 7-digit expense accounts for posting transactions. Agencies/Departments can create Alternate Accounts at their discretion to record expenses in lower level children accounts that are linked to a 7-digit parent account.

The Legacy expense accounts reflect the level 2 and 3 expense accounts in the UCM. Agencies/departments deferred/exempt from using FI$Cal will use the legacy object of expenditure codes in the UCM for posting transactions.

Account	Account Name	Account Definition	Legacy
5	Expenses	Includes Appropriated, Unappropriated expenditures, expenses and other uses of financial resources.	9000
50	Appropriated Expenses	Summary account for expenditures of governmental funds and expenses of proprietary funds. For governmental funds, expenditures are chargeable to appropriations and executive orders available for expenditure during the fiscal year. For proprietary funds, operating expenses relate directly to the fund's primary service activities. These funds are accounted on an expense rather than expenditure basis.	9000
Not used	State Operations	Summary account of the expenditure categories of personal services, operating expenses and equipment, and special items of expense (legacy 9011-9013). State operations reflect the costs of activities conducted at the state level to benefit the current fiscal period. Two exceptions to this fiscal year matching are: The inclusion of debt service costs which presumably benefit prior fiscal periods as well as current and future periods; and The use of support categories for costs associated with capital outlay appropriations.	9010
51	Personal Services	Summary account of payments for personal services including payments for salaries, wages, employee benefits, other post-employment benefits, etc. It does not include salaries paid under contract and payments for health and welfare benefits for prevailing rate employees as authorized by Government Code section 19831.	9011
53	Operating Expense and Equipment	Summary account of expenditures for goods and/or services. It does not include personal services and expenditures designated as special items of expense.	9012
54	Special Items of Expense	Special items of expense that involve large or special purpose expenditures that normally require a separate appropriation, and present a clearer fiscal picture if reported separately.	9013
55	Unclassified Expenditures	Summary account of expenditure items not specifically described in any of the defined expense accounts.	Not used
56	Deductions and Additions (Trust, Agency, Feeder Funds)	Summary account used for the receipts (additions) and subsequent disbursements (deductions) to benefiting individuals, entities, or funds, of monies received and held under trust as custodial under agency arrangements, or by feeder funds.	Not used
57	Internal Cost Recovery	Summary account for recording costs related to the allocated cost of central service agencies.	Not used
Not used	Local Assistance	Summary account of resources provided to counties, cities, special districts, etc. (legacy 9021- 9023). Typically, these resources are used to maintain, enhance, or implement objectives or goals of a particular program, element, component, or task. Also included are reimbursements for legislative and executive mandated program increases.	9020
Not used	Local Mandated Programs	Reimbursement of costs for legislative or executive mandated programs at the local level. Also includes reimbursements for local administrative costs when the local entity is not the primary recipient.	9021
Not used	Loans	Funding made available to primary recipient for particular purpose which creates a repayment liability for the recipient.	9022
Not used	Other Local Assistance	Funding made available to a primary recipient for a particular purpose which creates no repayment liability for the recipient.	9023
Not used	Capital Outlay	Includes the purchase of: Land and related costs, including court costs, condemnation costs, legal fees, title fees, etc. Construction projects, including preliminary plans and working drawings. Construction projects include new construction, alteration, or extension or betterment of existing structures. Equipment related to a construction project regardless of costs or timing. Minor capital outlay projects which consists of construction or equipment projects whose estimated cost is $100,000 or less.	9030
Not used	Retirement Outlay	Summary account of benefit expenditures and contribution refunds (Legacy 9041 and 9042). The account is used by retirement funds (Fiduciary Funds Group) and accounted for separately due to materiality.	9040
Not used	Benefit Expenditures	Payments made to system members who have retired from active service or to their survivors.	9041
Not used	Contribution Refunds	Contributions returned to persons who have withdrawn from the system and have requested the return of their equity in the system.	9042
58	Prior Year Adjustments	Summary account of adjustments to prior year appropriations used for financial reporting purposes.	9890
59	Unappropriated Expenditures	Expenditures, that for their nature, have not been included or appropriated in the budget act such as refunds to reverted appropriations.	Not used

Revisions

USES OF FINANCIAL RESOURCES - 08/2014

OUTFLOW OF RESOURCES - 7670

Revisions

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