COMPTROLLER'S MEMORANDUM NO. 16 (1994-95)

SUBJECT: REVENUE CODES AND EXPENDITURE CODES

In preparation for implementation of the requirements of the Constitutional revenue limitation, we have reviewed existing revenue and expenditure categories and have established new category and object codes to segregate revenues and expenditure to the extent that may be necessary.

Effective July 1, 1995, agencies should use the categories and object codes listed on the following pages as appropriate. Use Miscellaneous Receipts (000400) and Other Non-Operating Receipts (004000) categories only for revenue that would not be appropriately assigned to another category. Material amounts should not be recorded in Miscellaneous Receipts or Other Non-Operation Receipts. To meet the July 1 target, it is necessary for each agency that receives and records revenues to review the attached list as soon as possible. If new categories are required, the account must be established in the Central Accounting account description file. Each new account requested should include the full 29 character code, the applicable OLO and sites and both long and short descriptions. The request should be sent to the Bureau of Accounting, Room 1202, The Capitol, Tallahassee, Florida 32399-0350.

In order to ensure that the requirements of the Constitutional revenue limitation are met, revenues and expenditure must be assigned the appropriate codes. Agencies should review their procedures for assigning the codes to ensure they are recorded correctly as transactions are processed.

If your agency needs additional categories or has any questions, please call Bob Spooner or Phyllis Goodman at 488-3221 or Suncom 278-3221.

REVENUE CATEGORIES
000109	Reimbursement for Client Custodial Care (retitled) formally, Fees for Client Custodial Care.
000115	Royalties - amounts collected for the use of property or a share of the product or profit (mine, forest, etc.)
000116	Cost of Supervision - amounts imposed by F.S. 948.09 for the cost of supervising inmates.
000117	PRIDE Subsistence Payments - payments made by PRIDE to the Department of Corrections on a per inmate basis.
000118	Telephone Commissions - amounts remitted by telephone companies to state agencies for collect calls, etc.
000119	Fees Collected as Agent - the portion remitted to a benefiting entity in arrangements where the State collects a fee on the behalf of another entity.
000120	Tolls and Admissions - amounts paid for passing over a bridge/roadway or the right to enter a place.
000121	County Fees to CPHU - fees levied by county ordinance and is part of the local county's contribution to the County Public Health Unit Trust Fund.
000333	Taxes Collected as Agent - the portion remitted to a benefiting entity in arrangements where the State collects taxes on the behalf of another entity.
000334	County Commission Taxes - local option tax authorized by F.S. 154.02(1)
000602	Pretax Benefit Program - transfer made by agencies to the Pretax Benefits Program.
001100	Other Grants and Donations - (retitled) formally Other Grants.
001101	Donations/Contributions - voluntary amounts given to the State.
001102	Local Government Contributions to CPHU - contributions from local agencies such as District School Boards.
001202	Penalties - punitive assessments including late fees, nonsufficient fund (NSF) charges for checks, and other punitive assessments levied in addition to basic fees, licenses, taxes or charges for services.
001203	Sale of Confiscated/Forfeited Property - amounts received for property seized and sold because of a fine or criminal offense.
001204	Restitution - a payment received for the purpose of making good or restoring the State for any loss, damage or injury.
001801	Reimbursement - revenues that are a reimbursement of a cost. Examples: copy charges, payment of attorney fees, county contributions to reimburse the state for certain Medicaid expenditures.
002101	Rent - amounts collected for the use of a building, land, etc.
002102	Concessions - payments to the State for the right to operate businesses on State property.
004800 Sale of Data Processing Services (Header)
004801	Sale of Data Processing Services to State Agencies - sale of information processing to other State agencies.
004802	Sale of Data Processing Services outside State Government - sale of information processing outside State government.
005800	Premiums Paid by State Agencies - fire and casualty insurance premiums paid by State agencies.
005900	Client Deposits - funds held on behalf clients of State agencies.
006000	Transfers From General Revenue - to be used as the revenue offset for operating transfer disbursements appropriated as an operating disbursement in the Appropriations Act (such as a special category).
REVENUE OBJECT CODES
011500	State Grants
058000	Premiums Paid by State Agencies
059000	Client Deposits
EXPENDITURE CATEGORIES
220020	Refund of "State" Revenues
220030	Refund of "Non-State" Revenues