Funds have a four digit code in the ranges indicated. The specific code for each fund is shown in the section on coding.
Governmental Funds
General Fund | 0000 |
Special Revenue Funds | 1001 - 1999 |
Debt Service Funds | 2001 - 2999 |
Capital Projects Funds | 3001 - 3999 |
Proprietary Funds
Internal Service Funds | 4001 - 4999 |
Enterprise Funds | 6001 - 6999 |
Fiduciary Funds
Agency Funds | 7001 - 7199 |
Expendable Trust Funds | 7201 - 7299 |
Non-Expendable Trust Funds | 7301 - 7399 |
Pension Trust Funds | 7801 - 7899 |
ACCOUNTING MANUAL | 1-5 | JANUARY 1987 |
ACCOUNTING MANUAL | 1-6 | JANUARY 1987 |
Agency funds are also used for pension funds administered but not funded by the State. These include Municipal Retirement and Probate Judges and Employees.
ACCOUNTING MANUAL | 1-7 | MAY 1988 |
ACCOUNTING MANUAL | 1-8 | OCTOBER 1990 |
ACCOUNTING MANUAL | 1-9 | MAY 1988 |
An agency such as the State Comptroller for which the General Assembly appropriates for the office as a whole is a single agency with a single agency code. The Central Accounting Division, Accounting Systems Division, etc. are sub-units and thus receive no separate agency codes.
The Civil Air Patrol which is not a unit of state government, because it receives a direct appropriation from the General Assembly, becomes an agency and is assigned an agency code.
Parent-Subsidiary Agencies. These are situations where the General Assembly appropriates for the "department" or "Parent" as a whole but the constituent units are controlled by the allotment process. In this case the constituent unit (subsidiary) becomes an agency and is assigned an agency code. Examples are:
PARENT | SUBSIDIARIES |
4400 Mental Health Dept | 4403 Ct Valley Hospital 4404 Norwich Hospital 4405 Fairfield Hills Hosp ETC. |
7700 Regional Comm Coll | 7702 Manchester Comm Col 7703 Northwestern Com Col ETC. |
8100 Children & Youth Svs | 8103 Long Lane School 8104 Receiving Home ETC. |
AGENCY NUMBERS ARE ASSIGNED BY CENTRAL ACCOUNTING.
ACCOUNTING MANUAL | 1-10 | JANUARY 1987 |