state of mississippi chart of accounts as of december 31

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State of MississippiChart of AccountsAs of December 31, 2018 06.20.00

General Ledger Account Number General Ledger Account Name

10020000 State Treasury Main Account10020001 State Treasury - Regular Deposit10020002 State Treasury - Incoming ACH10020003 State Treasury - Incoming Wires10020004 State Treasury - Incoming Credit Cds10020005 State Treasury - Return Items10020006 State Treasury - Outgoing Warrants10020007 State Treasury - Outgoing ACH10020008 State Treasury - Outgoing Wires10020009 State Treasury - Other Items10020097 Treasury Cash Balance10020098 Treasury Outstanding Warrants10020099 Treasury Balance10021000 Regions Main Account10021001 Regions - Regular Deposit10021002 Regions - Incoming ACH10021003 Regions - Incoming Wires10021004 Regions - Incoming Credit Cards10021005 Regions - Return Items10021006 Regions- Outgoing Warrants10021007 Regions - Outgoing ACH10021008 Regions - Outgoing Wires10021009 Regions - Other Items10022000 Trustmark Main Account10022001 Trustmark - Regular Deposit10022002 Trustmark - Incoming ACH10022003 Trustmark - Incoming Wires10022004 Trustmark - Incoming Credit Cards10022005 Trustmark - Return Items10022006 Trustmark - Outgoing Warrants10022007 Trustmark - Outgoing ACH10022008 Trustmark - Outgoing Wires10022009 Trustmark - Other Items10023000 Paymode Main Account10023006 Paymode - Outgoing Warrants10023007 Paymode - Outgoing ACH10023008 Paymode - Outgoing Wires10023009 Paymode - Other Items10024000 Dept of Revenue Main Account10024001 Dept of Revenue - Regular Deposit10024006 Dept of Revenue - Outgoing Warrants

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10025000 Inter-agency Cash Main Account10025009 Inter-agency - Other Items10026000 Cash Adjustments10030000 Warrants Clearing10040000 SPAHRS Clearing10041000 Payroll Taxes Payable10042000 Payroll Retirement Payable10043000 Payroll Group Life/Health Payable10043001 Payroll Contractor Health Ins Match10044000 Payroll Other Deductions Payable10045000 Payroll Employee Net Payable10046000 Payroll Death Payments Payable10050000 Cash - Automatic Posting10060000 Cash - Direct Postings10070000 Taxable Travel Clearing10075000 Prior to Trip Expenses10100000 Receipts in Transit to Treasury - GAAP10110000 Cash in Checking Accounts10120000 Cash in Savings Accounts10130000 Cash on Deposit with U.S. Treasury10140000 Cash on Hand10150000 Cash with Fiscal Agent - Unspent Proceeds10155000 Cash with Fiscal Agent10160000 Certificate of Deposit - Cash Equivalent10165000 Certificate of Deposit - Cash Equivalent Treasury10170000 Daily Demand Deposit Account - Interest Bearing10180000 Money Market Mutual Funds10210000 Petty Cash10220000 Petty Cash - GAAP10300000 Equity in Pooled Cash10330000 Cash Ledger Clearing10350000 Indirect Cost Clearing10400000 Cash and Cash Equivalents - Restricted Current10450000 Cash and Cash Equivalents - Restricted Noncurrent10500000 Certificates of Deposit - Short-Term10505000 Certificates of Deposit - Short-Term Treasury10510000 Commercial Paper10520000 Corporate Debt Securities - Short-Term10530000 International Equity Investment10540000 Money Manager Principal10550000 Municipal Bonds - Short-Term10560000 Repurchase Agreements10565000 Repurchase Agreements Treasury10570000 Short-Term Securities10580000 U.S. Treasury Obligations

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10700000 Allowances for Change in Market Value - Short-Term11000000 Certificate of Deposit - Long-Term11010000 Corporate Debt Securities - Cost11020000 Corporate Equity Securities - Cost11030000 Corporate Equity Securities - Market11040000 Fixed and Variable Investments11050000 Fixed Income Securities11060000 International Equity Investments - Long-Term11070000 International Fixed Investments - Long-Term11080000 Life Insurance Contracts11090000 Municipal Bonds - Long-Term11100000 Private Equity Investments11110000 U.S. Treasury and Agency Obligations11200000 Allowances for Change in Market Value11300000 Asset Allocation Fund11310000 Real Estate Investments11320000 Securities Lending - Debt securities11330000 Securities Lending - Short-term securities12000000 Accounts Receivable - Current12000001 Accounts Receivable - Current - Adjustments12005000 Allowances for Uncollectible Accounts Rec - Curr12010000 Accounts Receivable - Suspense12020000 Advance to Cafeteria Plans12030000 Advance to Subrecipients12040000 Assessments Receivable - Current12050000 Billed Receivables - Current12060000 Dividends Receivable12070000 Due from Subrecipients - Current12080000 Gasoline Taxes Receivable - Current12090000 Income Tax Receivable - Current12100000 Interest Receivable on Investments - Current12110000 Interest Receivable on Loans - Current12120000 Other Taxes Receivable - Current12130000 Purchased Interest - Current12140000 Sales Taxes Receivable - Current12150000 Tax Liens Receivable - Current12151000 Sales Tax Liens Receivable - Current12152000 Income Tax Liens Receivable - Current12155000 Allowances for Uncollectible Tax Liens - Current12160000 Travel Accounts Receivable - Current12170000 Unbilled Accounts Receivable - Current12180000 Settlements Receivable - Current12300000 Advances for Petty Cash to 2X Funds12400000 Credit Card Portal Receivables12400001 Credit Card Portal Receivables Adjustments

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12500000 Accounts Receivable - Noncurrent12505000 Allowances for Uncollectible Acct Rec - Noncurrent12510000 Gasoline Taxes Receivable - Noncurrent12520000 Income Tax Receivable - Noncurrent12530000 Sales Taxes Receivable - Noncurrent12540000 Tax Liens Receivable - Noncurrent12541000 Sales Tax Liens Receivable - Noncurrent12542000 Income Tax Liens Receivable - Noncurrent12545000 Allowances for Uncollectible Tax Liens -Noncurrent12548000 Settlements Receivable - Noncurrent12910000 Employer Contributions12920000 Employee Contributions12930000 Investment Proceeds13000000 Due from Federal Government13000001 Due from Federal Government Adjustments13010000 Due from Other Governments - Current13010001 Due from Other Governments Adjustments13015000 Allow for Uncollectible Due from Other Gov - Curr13110000 Due from Other Governments - Noncurrent13115000 Allow for Uncollectible Due from Other Gov-Noncurr13200000 Internal Balances13500000 Due from Other Funds13500001 Due from Other Funds Adjustments13510000 Due from Other Funds - GAAP13700000 Due from Component Units13700001 Due from Component Units Adjustments13800000 Due from Primary Government14000000 Inventories14001130 Inventories - Dept of Finance and Administration14001551 Inventories - Dept of Corrections14500000 Prepaid Items15000000 Notes Receivable - Current15010000 Loans Receivable - Current15011000 Loan Receivable from Other Govt - Current15012000 Leases Receivable - Current15015000 Allow for Uncollectible Loans & Notes Rec - Curr15100000 Notes Receivable - Noncurrent15110000 Loans Receivable - Noncurrent15111000 Loan Receivable from Other Govt - Noncurrent15112000 Leases Receivable - Non-Current15115000 Allow for Uncollectible Loans & Notes Rec-Noncurr15800000 Loans to Other Funds16000000 Land16000100 Land Contra Modified16050000 Construction in Progress

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16050001 CIP Adjustment16099999 CIP Balance Conversion16100000 Buildings16100100 Buildings Contra Modified16110000 Accumulated Depreciation - Buildings16200000 Land Improvements16200100 Land Improvements Contra Modified16210000 Accumulated Depreciation - Land Improvements16300000 Furniture and Equipment16300100 Furniture and Equipment Contra Modified16301000 Vehicles16301100 Vehicles Contra Modified16302000 Wireless Communication Devices16302100 Wireless Communication Devices Contra Modified16310000 Accumulated Depreciation - Furniture and Equipment16400000 Infrastructure16400100 Infrastructure Contra Modified16410000 Accumulated Depreciation - Infrastructure16500000 Software16500100 Software Contra Modified16510000 Accumulated Amortization - Software16998100 SPO Buildings, Land Improvements & Infrastructure16998110 SPO Buildings, Land Impr & Infrastructure Contra16998200 SPO Furniture and Equipment16998210 SPO Furniture & Equipment Contra16998300 SPO Vehicles16998310 SPO Vehicles Contra16998400 SPO Wireless Communication Devices16998410 SPO Wireless Comm Devices Contra16998700 SPO Art, Collections & Historical Treasures16998710 SPO Art, Collections & Hist Treasures Contra16999000 Ag Op Furniture and Equipment16999010 Ag Op Furniture & Equipment Contra16999100 Ag Op Vehicle Equipment16999110 Ag Op Vehicle Equipment Contra16999200 Ag Op Cameras and Camera Equipment16999210 Ag Op Cameras & Camera Equipment Contra16999300 Ag Op Computers and Computer Equipment16999310 Ag Op Computers & Computer Equip Contra16999400 Ag Op Televisions16999410 Ag Op Televisions Contra16999500 Ag Op Boats16999510 Ag Op Boats Contra16999600 Ag Op Golf and Utility Vehicles16999610 Ag Op Golf and Utility Vehicles Contra

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16999700 Ag Op Buildings16999710 Ag Op Buildings Contra16999800 Ag Op Utility and Boat Trailers16999810 Ag Op Utility and Boat Trailers Contra16999900 Ag Op Art, Collections & Historical Treasures16999910 Ag Op Art, Collections & Hist Treasures Contra18000000 Interest Rate Swaps18100000 Deferred Amounts on Refunding19902010 OFR Other Assets Current19902011 OFR Acc Depn Capital Assets General (Reporting)19902020 OFR Capital Assets Land (Reporting)19902021 OFR Capital Assets Right of Way (Reporting)19902030 OFR Capital Assets Buildings (Reporting)19902031 OFR Acc Depn Capital Assets Building (Reporting)19902040 OFR Capital Assets Equipment (Reporting)19902041 OFR Acc Depn Capital Assets Equipment (Reporting)19902050 OFR Capital Assets Software (Reporting)19902051 OFR Acc Depn Capital Assets Software (Reporting)19902060 OFR Capital Assets Land Improvements (Reporting)19902061 OFR Acc Depn Capital Assets Land Imprv (Reporting)19902070 OFR Capital Assets Infrastructure (Reporting)19902071 OFR Acc Depn Capital Assets Infrstrctr (Reporting)19902080 OFR Capital Assets Asset Under Const (Reporting)19902081 OFR Capital Assets Infrast Under Const (Reporting)19902090 Component Unit Restricted Investments – Current19902500 Component Unit Restricted Investments – Noncurrent19902510 Component Unit – Other Assets Noncurrent19908010 Deferred Outflows - Pension Contributions19908020 Deferred Outflow -Net Dif bw Proj/Act earnings Inv19908030 Deferred Outflow -Actuarial Changes19908040 Deferred Outflow -Change in Expect vs Actual Exp19908050 Deferred Outflow of Resources-Change in Proportion19915010 VHPB Warrants Payable Adjustment19916010 Deferred Outflow-OPEB Contributions19916020 Def Outflows- OPEB Net Dif bw Proj/Act earning Inv19916030 Def Outflow -OPEB Actuarial Changes19916040 Def Outflow -OPEB Change in Expect vs Actual Exp19916050 Def Outflow of Resources-OPEB Change in Proportion20200000 Accounts Payable20200001 Accounts Payable Adjustments20201000 GR/IR Clearing20205000 Accrued Interest Payable20210000 Accounts Payable - GAAP20212000 SPAHRS Payable Clearing20214000 Accrued Payroll Taxes Payable

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20215000 Accrued Taxes Payable20220000 Accrued Wages Payable20225000 AFDC Recovery Payable20230000 Bond Withholding Payable20235000 Cancelled Warrants Payable20240000 Contractual, Federal Tax Withholding20245000 Due to Fiscal Agent20250000 Due to Subrecipients20250001 Due to Subrecipients Adjustments20255000 Judgements Payable20280000 Advances for Petty Cash from 2299920300000 Accrued Compensated Absences - Current20350000 Accrued Compensated Absences - Noncurrent20400000 Contracts Payable20450000 Retainage Payable20450001 Retainage Payable Adjustments20500000 Income Tax Refunds Payable21000000 Due to Other Governments - Current21000001 Due to Other Governments - Current Adjustments21010000 Due to Federal Government21100000 Due to Other Governments - Noncurrent21100001 Due to Other Gov - Non Current Adjustments21200000 Due to Other Funds21200001 Due to Other Funds Adjustments21210000 Due to Other Funds - GAAP21210001 Due to Other Funds - GAAP - Adjustments21300000 Due to Component Units21300001 Due to Component Units Adjustments21400000 Due to Primary Government22000000 Claims and Benefits Payable - Current22500000 Claims and Benefits Payable - Noncurrent23000000 Customer Deposits23010000 Funds Held for Others24500000 Unearned Revenue - Other than Federal24510000 Unearned Federal Revenues24520000 Unearned Grants Receivable25000000 Derivative Instruments25050000 Other Postemployment Benefits Payable - Noncurrent25100000 Pollution Remediation Obligation - Current25150000 Pollution Remediation Obligation - Noncurrent26000000 General Obligation Bonds Payable - Current26010000 Notes Payable - Current26015000 Short-term Notes Payable26020000 Limited Obligation Bonds Payable - Current26030000 Unamortized Premium on GO Bonds – Current

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26040000 Unamortized Premium on Notes Payable - Current26050000 Unamortized Premium on LO Bonds - Current26100000 General Obligation Bonds Payable - Noncurrent26110000 Notes Payable - Noncurrent26120000 Limited Obligation Bonds Payable - Noncurrent26130000 Unamortized Premium on GO Bonds - Noncurrent26140000 Unamortized Premium on Notes Payable - Noncurrent26150000 Unamortized Premium on LO Bonds - Noncurrent26200000 Lease Obligations Payable - Current26250000 Lease Obligations Payable - Noncurrent26300000 Deposits Payable from Restricted Assets - Current26350000 Deposits Payable from Restricted Assets - Noncurr26700000 Loans from Other Funds26900000 Obligations under Securities Lending27100000 Payroll Clearing Technical27200000 Payroll Document Size Technical27300000 Payroll Recalculations28000000 Deferred Revenue - Unavailable29902010 Component Unit Revenue Bonds Payable – Current29902020 Component Unit – Other Liabilities29902510 Component Unit Revenue Bonds Payable - Noncurrent29902520 Component Unit – Other Non-Current Liabilities29908010 Net Pension Liability - Non Current29908020 Deferred Inflows -Net Dif bw Proj/Act earnings Inv29908030 Deferred Inflows -Actuarial Changes29908040 Deferred Inflows -Change in Expect vs Actual Exp29908050 Deferred Inflow of Resources-Change in Proportion29914010 Interest Rate Swaps - Deferred Inflow29916010 Def Inflows- OPEB Net Dif bw Proj/Act earnings Inv29916020 Def Inflow -OPEB Actuarial Changes29916030 Def Inflow -OPEB Change in Expect vs Actual Exp29916040 Def Inflow of Resources-OPEB Change in Proportion29999010 GR/IR Adjustments31000000 Net Investment in Capital Assets32000000 Net Restricted - General Government32010000 Net Restricted - Education32020000 Net Restricted - Health and Social Services32030000 Net Restricted - Law, Justice and Public Safety32040000 Net Restricted - Recreation and Resources Dev32050000 Net Restricted - Reg of Business and Professions32060000 Net Restricted - Transportation32070000 Net Restricted - Capital Projects32080000 Net Restricted - Debt Service32100000 Net Restricted - Unemployment Comp Benefits32110000 Net Restricted - Other Purposes

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32310000 Net Restricted Nonexpendable - Education32320000 Net Restricted Nonexp - Health & Social Ser32340000 Net Restricted Nonexp - Recr & Res Dev32350000 Net Restricted Nonexp - Reg of Business and Prof32500000 Net Held in Trust32500100 Net Held in Trust - MA33000000 Unrestricted Net33000100 Unrestricted Net - MA35000000 SAAS Appropriation Balance36200000 Nonspend Fund Bal - Inventories - Gen Govt36210000 Nonspend Fund Bal - Inventories - Education36220000 Nonspend Fund Bal - Inventories - Hlth&Soc Serv36230000 Nonspend Fund Bal - Inventories - Law & Justice36240000 Nonspend Fund Bal - Inventories - Rec & Resources36250000 Nonspend Fund Bal - Inventories - Reg of Business36260000 Nonspend Fund Bal - Inventories - Transportation36300000 Nonspend Fund Bal - Prepaid items - Gen Govt36310000 Nonspend Fund Bal - Prepaid items - Education36320000 Nonspend Fund Bal - Prepaid items - Hlth&Soc Serv36330000 Nonspend Fund Bal - Prepaid items - Law & Justice36340000 Nonspend Fund Bal - Prepaid items - Rec & Rrcs36350000 Nonspend Fund Bal - Prepaid items - Reg of Bus36360000 Nonspend Fund Bal - Prepaid items - Transportation36400000 Nonspend Fund Bal - Principal - Gen Govt36410000 Nonspend Fund Bal - Principal - Education36420000 Nonspend Fund Bal - Principal - Hlth&Soc Serv36430000 Nonspend Fund Bal - Principal - Law & Justice36440000 Nonspend Fund Bal - Principal - Rec & Resources36450000 Nonspend Fund Bal - Principal - Reg of Business36460000 Nonspend Fund Bal - Principal - Transportation37000000 Fund Balance Restricted - General Government37000100 Fund Bal Restr - General Government - Mod37100000 Fund Balance Restricted - Education37100100 Fund Bal Restr - Education - Mod37200000 Fund Balance Restricted - Health & Social Services37200100 Fund Bal Restr - Health & Social Services - Mod37300000 Fund Bal Restricted - Law, Justice & Pub Safety37300100 Fund Bal Restr - Law, Justice & Pub Safety - Mod37400000 Fund Bal Restricted - Recreation & Resources Dev37400100 Fund Bal Restr - Recreation & Resources Dev - Mod37500000 Fund Bal Restricted - Reg of Business & Prof37500100 Fund Bal Restr - Reg of Business & Prof - Mod37600000 Fund Balance Restricted - Transportation37600100 Fund Bal Restr - Transportation - Mod37700000 Fund Balance Restricted - Capital Projects

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37700100 Fund Bal Restr - Capital Projects - Mod37800000 Fund Balance Restricted - Debt Service37800100 Fund Bal Restr - Debt Service - Mod38000000 Fund Bal Committed - General Government38000100 Fund Bal Commit - General Government - Mod38100000 Fund Bal Committed - Education38100100 Fund Bal Commit - Education - Mod38200000 Fund Bal Committed - Health & Social Services38200100 Fund Bal Commit - Health & Social Services - Mod38300000 Fund Bal Committed - Law, Justice & Public Safety38300100 Fund Bal Commit - Law, Justice & Public Sfty - Mod38400000 Fund Bal Committed - Recreation & Resources Dev38400100 Fund Bal Commit - Recreation & Resources Dev - Mod38500000 Fund Bal Committed - Reg of Business & Prof38500100 Fund Bal Commit - Reg of Business & Prof - Mod38600000 Fund Bal Committed - Transportation38600100 Fund Bal Commit - Transportation - Mod39000000 Fund Balance Assigned - General Government39000100 Fund Bal Assigned - General Government - Mod39100000 Fund Balance Assigned - Education39100100 Fund Bal Assigned - Education - Mod39200000 Fund Balance Assigned - Health & Social Services39200100 Fund Bal Assigned - Health & Social Srvcs - Mod39300000 Fund Balance Assigned - Law, Justice & Pub Safety39300100 Fund Bal Assigned - Law, Justice & Pub Sfty - Mod39400000 Fund Balance Assigned - Recreation & Resources Dev39400100 Fund Bal Assigned - Recreation & Rsrcs Dev - Mod39500000 Fund Balance Assigned - Reg of Business & Prof39500100 Fund Bal Assigned - Reg of Business & Prof - Mod39600000 Fund Balance Assigned - Transportation39600100 Fund Bal Assigned - Transportation - Mod39900000 Unassigned Fund Balance39900100 Unassigned Fund Balance - Modified Accrual39901010 NP Changes in Agency Funds39902010 Component Unite - Net Position Unrestricted39903010 NP Capital Outlay Modified Land Contra39903011 NP Capital Outlay Modified ROW Contra39903020 NP Capital Outlay Modified Buildings Contra39903030 NP Capital Outlay Modified Furnit & Equip Contra39903040 NP Capital Outlay Modified Land Improvement Contra39903050 NP Capital Outlay Modified Infrastructure Contra39903060 NP Capital Outlay Modified Software Contra39903070 NP Capital Outlay Modified Vehicles Contra39903080 NP Capital Outlay Modified Wireless Commun Contra39903090 NP Capital Outlay Realloc to AUC

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39903100 NP Capital Contributions39903110 NP Gain/Loss on FA Retirement -Land39903111 NP Gain/Loss on FA Retirement -Building39903112 NP Gain/Loss on FA Retirement -Land Improvements39903113 NP Gain/Loss on FA Retirement -Furniture and Equip39903114 NP Gain/Loss on FA Retirement -Infrastructure39903115 NP Gain/Loss on FA Retirement -Software39903120 NP Asset Sale Revenue Contra39903121 NP Asset Sale39903130 NP Net Asset Transfers -Land39903131 NP Net Asset Transfers -Building39903132 NP Net Asset Transfers -Land Improvements39903133 NP Net Asset Transfers -Furniture and Equipment39903134 NP Net Asset Transfers -Infrastructure39903135 NP Net Asset Transfers -Software39904020 NP Depreciation Expense Modified Buildings39904030 NP Depreciation Expense Modified Furnit & Equip39904040 NP Depreciation Expense Modified Land Improvements39904050 NP Depreciation Expense Modified Infrastructure39904060 NP Depreciation Expense Modified Software39904070 NP Depreciation Expense Modified Vehicles39904080 NP Depreciation Expense Modified Wireless Commun39905000 Unclassified Funds39905010 NP Premium on Bonds Contra39905020 NP Discounts on Bonds Contra39905030 NP Bonds Principal Payment Contra39905040 NP Proceeds from Bonds Payable Contra39905050 NP Amortization of Premium39905060 NP Amortization of Deferred Charge on Refunding39905070 NP Government Wide Interest Expense39907010 NP Changes in Compensated Absences39908010 NP Changes in Net Pension Liability39909010 NP Premium on Notes Contra39909020 NP Discounts on Notes Contra39909030 NP Notes Principal Payment Contra39909040 NP Proceeds from Notes Payable Contra39910010 NP Changes in OPEB Liability39911010 NP Changes in Pollution Remediation39912010 NP Proceeds from Capital Lease Contra39912020 NP Principal Payments on Capital Leases39912030 NP Capital Lease Principal Payment Contra39999998 Secondary Cost Element Settlements39999999 ERR Amounts to Clear40100000 Sales Tax40150000 Use Compensating Tax

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40200000 Gasoline and Other Motor Fuel Tax40200001 Gasoline and Other Motor Fuel Tax - SB2362 Revenue40300000 Individual Income Tax40400000 Corporate Income and Franchise Tax40500000 Insurance Tax40500001 Insurance Tax - SB2362 Revenue40510000 Insurance Tax - Department of Revenue40530000 Insurance Privilege Tax40530001 Insurance Privilege Tax - SB236240540000 Insurance Premium Tax40610000 Oil Severance Tax40611000 Gas Severance Tax40615000 Timber Severance Tax40620000 Liquor Tax40621000 Beer and Wine Tax40625000 Tobacco Tax40632000 TVA Payments in Lieu of Taxes40634000 Rail Car in Lieu of Tax40635000 Railroad Track Mileage Tax40636000 Occupancy Tax40637000 Nuclear Plant Payments in Lieu of Taxes40638000 Withholding Tax40639000 Forest Acreage Tax40640000 Inheritance Tax40641000 Installment Loan Tax40642000 Statewide Privilege Tax40643000 Special County and/or Municipal Tax40650000 Fantasy Sports Tax40700000 Auto Privilege & Tag Fees40700001 Auto Privilege & Tag Fees - SB2362 Revenue41100000 Interest Income41140000 Securities Class Action Proceeds41150000 Dividend Income41200000 Adjustment for Change in Market Value41250000 Gain from Sale of Investments41300000 Interest on Veterans Home Purchase Board Loans41400000 Income from Securities Lending42100000 Federal Grants42100001 Federal Revenue Accrual42200000 Federal Agency Unemployment Compensation42300000 Federal Grants - Capital42300001 Federal Capital Revenue Accrual42400000 Capital Contributions42500000 Nonfederal Grants42600000 Donations

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43100000 Licenses, Fees and Permits43100001 Licenses, Fees and Permits - SB2362 Revenue43110000 Conference Registration Fees43110001 Conference Registration Fees - SB2362 Revenue43130000 Highway Safety Patrol Fees43140000 Department of Revenue Fees43150000 Gaming Fees43150001 Gaming Fees - SB2362 Revenue43160000 Utility Fees43160001 Utility Fees - SB2362 Revenue43170000 MDWFP Non-License Bureau Fees & Sales43180000 Veterans Home Purchase Board Fees & Escrow43185000 MPACT Application Fees43186000 MACS Program Manager Fees43200000 Charges for Supplies/Services - Outside Entities43200001 Charges for Sup/Svcs-Outside Entities - SB2362 Rev43210000 Charges for Supplies/Services-Between Agencies43220000 Sales of Supplies & Services to Federal Government43230000 Net Income from Sale of Alcoholic Beverages43250000 Sales43250001 Sales - SB2362 Revenue43260000 Sales of Capital Asset43300000 Rent of State Property43300001 Rent of State Property - SB2362 Revenue43400000 Awards for Damages43400001 Awards for Damages - SB2362 Revenue43450000 Restitution43460000 Court Assessments43460001 Court Assessments - SB236243500000 Fines and Penalties43500001 Fines and Penalties - SB2362 Revenue43510000 Refunds43510001 Refunds - SB2362 Revenue43511000 5 Year Cancelled Warrants Returned43512000 Reimbursements43515000 Other Operating Revenues43531000 ABC Liquor Permit Fines43532000 Workers Comp Overpayment Recovery43533000 Revenue from State Universities43533001 Revenue from State Universities - SB2362 Revenue43535000 Medicaid Assessments43538000 Seized and Forfeited Property43538001 Seized and Forfeited Property - SB2362 Revenue43539000 Department of Revenue Overpayment of Taxes43539001 Dept of Rev Overpayment of Taxes - SB2362 Revenue

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43570000 Lease-Purchase Program Funds43580000 Loan Repayments43590000 Other Nongovernmental Receipts43600000 Revenue from Political Subdivisions44100000 Unempl Insurance Assessments, Fines & Penalties44200000 MPACT Contract Receipts44300000 Gain on Disposal of Capital Assets44301600 Gain on Disposal of Capital Asset - Land44301610 Gain on Disposal of Capital Asset - Buildings44301620 Gain on Disposal of Capital Asset - Improvements44301630 Gain on Disposal of Capital Asset - Furn & Equip44301631 Gain on Disposal of Capital Asset - Vehicles44301632 Gain on Disposal of Capital Asset - Wireless44301640 Gain on Disposal of Capital Asset - Infrastructure44301650 Gain on Disposal of Capital Asset - Software44308000 Asset Sale Revenue Contra45100000 Proceeds from Bond Issue45120000 Limited Obligation Bonds Proceeds45150000 Proceeds from Notes Payable45200000 Proceeds from Capital Leases45300000 Premium on Bonds45310000 Premium on Notes45320000 Limited Obligation Bonds Premium45400000 Proceeds from Refunding Bonds45500000 Proceeds from Refunding Notes45900000 Insurance Recovery45900001 Insurance Recovery - SB2362 Revenue45900100 Employee Equipment Reimbursements46100000 Employer Contributions46200000 Member Contributions46250000 MACS Trust Account Deposits49000000 Indirect Cost Recovery49010001 Non-cash Grant Recovery49100000 Subgrants Transferred In From Other Funds49104000 Intra-agency Transfer In49105000 ARRA Subgrants Transferred In49110000 Payments from Medicaid49120000 Unexpended Balances49130000 Transfers from Other Funds49135001 Do not use49140000 Cost Pool Transfers In49150000 Cost Allocation Reimbursements49160000 Residual Equity Transfers In49170000 Transfer In from Non-Budgeted Transfer Out49175001 Capital Asset Transfer In - Land

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49175101 Capital Asset Transfer In - Buildings49175201 Capital Asset Transfer In - Land Improvments49175301 Capital Asset Transfer In - Furniture & Equipment49175401 Capital Asset Transfer In - Infrastructure49175501 Capital Asset Transfer In - Software49180000 Indirect Cost Recovery/Transfer49190000 Cash Transfers by OFM/OFR49801010 Agency Fund Additions49801020 Agency Fund Additions Contra49801990 GAAP Revenue Adjustments (Modified)49802010 Component Unit Charges for Services49802020 Component Unit Grants and Contributions - Oper49802030 Component Unit Grants and Contributions - Capital49802040 Component Unit Investment Income49802050 Component Unit – Other Revenue49802060 Component Unit Payment from State of Mississippi49802070 Component Unit Contribution to Permanent Endowment49805010 Premium on Bonds Contra49805012 Limited Obligation Bonds Premium Contra49805020 Discounts on Bonds Contra49805040 Proceeds from Bonds Payable Contra49805050 Limited Obligation Bonds Proceeds Contra49809010 Premium on Notes Contra49809040 Proceeds from Notes Payable Contra49812010 Proceeds from Capital Lease Contra49899010 Other Non-Operating Revenue49991000 Gain from Tolerance Variances49992000 Cash Discounts49993000 Grant In-Kind Revenue49999900 P&L RE_Account Revenue60000000 Salaries and Wages - GAAP60001000 Salaries & Wages60001001 Salaries & Wages - Paper60002000 OT Salaries & Wages60002001 OT Salaries & Wages - Paper60003000 Terminal Leave Pay60003001 Terminal Leave Pay - Paper60004000 Deceased Emp Pmts60010000 Per Diems & Fees60010001 Per Diems & Fees - Paper60011000 Per Diems - No 109960011001 Per Diems - No 1099 - Paper60012000 Per Diem Fringe Benefits60012001 Per Diem Fringe Benefits - Paper60020000 Employer PERS Match

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60020001 Employer PERS Match - Paper60021000 Salaries, SS Match60021001 Salaries, SS Match - Paper60022000 Salaries, Medicare Match60022001 Salaries, Medicare Match - Paper60023000 Group Health Insurance Match60023001 Group Health Insurance Match - Paper60024000 Group Life Insurance Match60024001 Group Life Insurance Match - Paper60025000 Workers' Compensation60026000 Self Insured Workers' Compensation60027000 Unemployment Insurance Tax60028000 Employee Assistance Program60030000 Penalty PERS Contributions60031000 Penalty Group Health Insurance60032000 Penalty Self Insured Workers' Comp60040000 Cafeteria Plan - Administration Fee60041000 Cafeteria Plan - Employee Contribution Shortage60050000 Payroll Refund Deduction - SPAHRS60051000 Payroll Under Withheld60260000 PY Payroll Correct60260001 PY Payroll Correct - Paper60270000 PY Exp Salaries60270001 PY Exp Salaries - Paper60300000 Travel - GAAP60301000 Legislative Per Diem - Nontaxable60302000 Legislative Per Diem - Taxable60303000 Legislators' Monthly Expense60350000 Travel Advance60360000 Travel Commitments60400000 In State Travel60401000 In State Non Taxable Meals60401100 In State Taxable Meals60402000 In State Non Taxable Lodging60402100 In State Taxable Lodging60403000 In State Private Vehicle60404000 In State Rented Vehicle60405000 In State Public Carrier60407000 In State Other Travel Costs60500000 Out of State Travel60501000 Out of State Nontaxable Meals60501100 Out of State Taxable Meals60502000 Out of State Non Taxable Lodging60502100 Out of State Taxable Lodging60503000 Out of State Private Vehicle

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60504000 Out of State Rented Vehicle60505000 Out of State Public Carrier60507000 Out Of State Other Travel Costs60600000 Out of Country Travel60601000 Out of Country Non Taxable Meals60602000 Out of Country Lodging60603000 Out of Country Rented Vehicle60604000 Out of Country Public Carrier60606000 Out of Country Other Travel Costs60700000 Travel PERS Match60701000 Travel Social Security Match60702000 Travel Medicare Match60710000 Travel Refunds Of Deductions60711000 Travel Under Withheld Deductions60950000 Travel Credit Card Payment Clearing60960000 Prior Year Expense - Travel61000000 Contractual Services - GAAP61050000 Tuition Expenses61060000 Employee Training61070000 Travel Related Registration61080000 Rewards and Awards61100000 Transportation of Goods61110000 Postal Services61200000 Utilities61300000 Advertising and Public Information61310000 Promotional Expenses61311000 Promotional Dinners and Receptions61400000 Building and Floor Space Rental61410000 Land Rental61420000 Equipment Rental61430000 Capitol Facilities Rental61440000 Rent Paid to Real Estate Agents61450000 Conference Rooms, Exhibits and Display Rentals61490000 Other Rentals61500000 Repair and Maintenance Services61600000 Inter-agency Fees61601000 Inter-agency License Fees61610000 Contract Worker Payroll - EFT61610001 Contract Worker Payroll - Paper61615000 Contract Worker Payroll Travel61616000 Deceased Contract Worker61617000 Death Benefit Contract Worker61620000 Contract Worker Living Expenses61621000 Contract Worker Health Insurance Match61625000 Contract Worker Payroll Matching Amounts - EFT

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61625001 Contract Worker Payroll Matching Amounts - Paper61626000 Contrct Worker PR Refunds of Deductions - SPAHRS61627000 Contract Worker Payroll Under W/H Deductions61628000 Contract Worker Unemployment Insurance61629000 Contract Worker Worker’s Comp Insurance61634000 Legislative Page Fees61650000 Engineering Services61652000 Construction Contractor Services61655000 Architecture and Preplanning Services61660000 Accounting and Financial Services61665000 Investment Managers and Actuary Services61670000 Legal and Related Services61675000 Settlement Payments - Attorney Fee61676000 Settlement Payments - Other Than Attorney Fee61677000 Settlement Payments - Gross Proceeds61680000 Medical Services61685000 Entertainers Fees61690000 Fees and Services - Professional Fees Charged61695000 Fees and Services - Expense Reimbursements - 109961696000 Fees and Services - Expense Reimbursements no 109961697000 Professional Fees and Services - Deferred Comp61700000 Insurance Fees and Services61705000 Banking and Credit Card Fees61706000 CMIA Interest Expense61710000 Membership Dues61715000 Trade and Technical Subscriptions61720000 Commercial Driver Licenses61725000 Patent Fees and Expenses61730000 Laundry, Dry Cleaning and Towel Service61735000 Salvage, Demolition and Removal Service61740000 Environmental Services61745000 Utility Relocation61750000 Highway Right of Way Housing Assistance61760000 Transportation of Clients61765000 Vocational Teacher Travel Payments61800000 Basic Telephone Monthly - Outside Vendor61803000 Long Distance Charges - Outside Vendor61806000 Data Line and Network Charges - Outside Vendor61815000 Pager Usage Time - Outside Vendor61818000 Cellular Usage Time - Outside Vendor61821000 Wireless Data Transmission-not cell-Outside Vendor61824000 Satellite Voice Transmission Services - Out Vendor61830000 IT Professional Fees - Outside Vendor61833000 IS Training and Education - Outside Vendor61836000 Outsourced IT Solutions - Outside Vendor

19


61839000 Software Acq, Installation & Maint - Out Vendor61842000 Rental of IT Equipment - Outside Vendor61845000 Off-site Storage of IS Software & Data -Out Vendor61848000 Maintenance & Repair of IT Equipment-Outside Vend61850000 Payments to ITS61900000 Procurement Card - Contractual Purchases61901000 Procurement Card Blocked - Contractual Purchases 61910000 Petty Cash Expense - Contractual61920000 SPAHRS Contract Travel Payments61950000 Prior Year Exp - Contract Worker Travel61955000 Prior Year Exp - Contract Worker Matching Amts61960000 Prior Year Expense - Contractual61965000 Prior Year Expense - Contractual - 109961999001 OFM Use/Contractual FM Corrections - Real61999002 OFM Use/Contractual FM Corrections - Stat62000000 Commodities - GAAP62005000 Ammunition62010000 Books, Periodicals, Maps & Instructional Materials62015000 Building and Construction Materials and Supplies62020000 Decals and Signs - Other Than Construction62025000 Educational Supplies62030000 Engineering Supplies62035000 Feed for Animals62040000 Food for Business Meetings62045000 Food for Persons62046000 Food for Persons, PCard Purchase62050000 Fuel62055000 Fuel Card Repairs and Maintenance62060000 Janitorial and Cleaning Supplies62065000 Kitchen, Cafeteria, and Dining Supplies62070000 Lab and Medical Supplies62072000 Shop Supplies62075000 Lawn, Farm and Garden Supplies62078000 Other Miscellaneous Supplies62080000 Linens and Bedding62085000 Office Supplies and Materials62090000 Personal Hygiene and Grooming Supplies62095000 Photographic Supplies and Processing62100000 Printing Supplies62105000 Promotional Materials62110000 Parts & Access - Heating, Cooling, Plumbing, Elec62115000 Parts & Access - Office, IT, and Other Equip62120000 Parts & Access - Vehicles, Buses, Planes, etc.62125000 Supreme Court Trial Judges Office Expense62130000 Tires and Tubes

20


62135000 Uniforms and Apparel62140000 Window Treatments and Carpet62400000 Furniture and Equipment62400102 OFM Use/F&E FM Corrections - Real62400103 OFM Use/F&E FM Corrections - Stat62405000 Vehicle Equipment62410000 Cameras and Camera Equipment62415000 Computers and Computer Equipment62420000 Televisions62500000 Boats and Marine Equipment62505000 Golf and Utility Vehicles62510000 Portable Buildings62515000 Utility and Boat Trailers62700000 Art, Collections, and Historical Treasures62900000 Procurement Card - Commodity Purchases62901000 Procurement Card Blocked - Commodity Purchases62910000 Petty Cash Expenses - Commodities62920000 Reimbursable Travel - Commodities62930000 Intergovernmental Purchases62960000 Prior Year Expense - Commodities62980000 Loss from Tolerance Variances62990000 Inventory Cost Adjustment62991000 Inventory Scrap Expense62991130 Inventory Cost Adjustment DFA62991551 Inventory Cost Adjustment DOC62999000 Commodities - No PO Required - Contact OFM BFC62999001 OFM Use/Commodities FM Corrections - Real62999002 OFM Use/Commodities FM Corrections - Stat63100100 Capital Outlay - Building - Direct63100101 PY Capital Outlay - Building - Direct63100102 Capital Outlay - Building - GAAP63100103 OFM Use/Building FM Corrections - Real63100104 OFM Use/Building FM Corrections - Stat63200002 Capital Outlay - Equipment - GAAP63200100 Capital Outlay - Equipment - Direct63200101 PY Capital Outlay - Equipment - Direct63200102 OFM Use/Equipment FM Corrections - Real63200103 OFM Use/Equipment FM Corrections - Statistical63300100 Capital Outlay - Vehicles - Direct63300101 PY Capital Outlay - Vehicles - Direct63300102 Capital Outlay - Vehicles- GAAP63300103 OFM Use/Vehicles FM Corrections - Real63300104 OFM Use/Vehicles FM Corrections - Stat63400100 Capital Outlay - Wireless Comm Devices - Direct63400101 PY Capital Outlay - Wireless Comm Devices - Direct

21


63400102 OFM Use/Wireless Comm FM Corrections - Real63400103 OFM Use/Wireless Comm FM Corrections - Statistical63400104 Capital Outlay - Wireless Comm Devices – GAAP67000000 Subsidies, Loans and Grants - GAAP67020000 Grantor Payments Nontaxable67030000 Grantor Payments Taxable67040000 Grantor Payments On Behalf of Grantee67050000 Blind Assistance67055000 Children Assistance67060000 Disabled Assistance67065000 Medical Care for Needy67075000 Foster Care67085000 Other Assistance67090000 EBT - Family Assistance67100000 Client - Blind Assistance67105000 Client - Disabled Assistance67110000 Medicaid Nursing Facility Assessment67115000 Medicaid Hospital Assessment67150000 Subsidies on behalf of Libraries67151000 District Attorney's Office Expense67152000 Law Enforcement Officer Death Payments67155000 Vehicle Inspection Stickers67160000 Other Ad Valorem Tax67165000 Motor Vehicle Title Act Fees67170000 Other Taxes67175000 Payments for Lost or Stolen Property67180000 Payments for Reinsurance - Insurance Dept67185000 Payments for MSMA67190000 Payments for EMAC67195000 Testing Laboratories Fees67199000 Miscellaneous Refunds67200000 Court Granted Judgements - Attorney Fee67205000 Court Granted Judgements - Gross Amount67215000 Crime Victim Compensation Medical & Other Payments67220000 Crime Victim Compensation Funeral Payments67225000 Crime Victim Assist - Travel67230000 Crime Victim Assist - Crime Scene Cleanup/Repair67235000 Crime Victim Compensation - Medical Forensic67240000 Crime Victims Compensation - Victims67250000 LE Officers & Fire Fighters Disability Benefit Pay67255000 Court Granted Judgements - Client Amt - not salary67300000 Per Capita Funds67305000 MS Adequate Education Funds67310000 Chickasaw School Funds67315000 Vocational Education Funds

22


67320000 Vocational Education Equipment Reimbursements67325000 School Lunch Funds67330000 Junior College Support Funds67335000 Junior College Vocational Funds67340000 Junior College Vocational Equipment Reimbursements67345000 Junior College Adult Literacy67350000 Junior College Skills Enhancement67355000 Homestead Exemption - Separate School Districts67360000 Elementary & Secondary Education Funds (ESEA)67365000 All Other Apportionments67400000 Gasoline Tax67405000 Truck and Bus Privilege Tax67410000 Homestead Exemption Reimbursement67420000 Aeronautics Funds67425000 TVA Payments in Lieu of Taxes67430000 Library Funds67435000 Nuclear Plant Payments in Lieu of Taxes67440000 Rail Car in Lieu of Tax67445000 Hazardous Waste Counties67450000 Gas Severance Tax67455000 Oil Severance Tax67460000 Timber Severance Tax67470000 Sales Tax Allocation67475000 Motor Vehicle Rental Sales Tax67480000 Liquor Privilege Tax67485000 Other Aid67500000 State Aid Road Funds (to/for benefit of counties)67505000 State Aid Road Funds - Federal Projects67510000 State Aid Road Funds - Debt Service Loan Projects67550000 Fire Protection Allocation67555000 General Municipal Aid67570000 City Utilities Tax67590000 Water Pollution Control Funds67650000 Allocations to Agencies & Institutions (lump sums)67670000 Apportionments to Other States67700000 IHL & Other Component Unit Payments67998000 Prior Year Expense - Subsidies68200000 Principal - CAFR68200001 GAAP Principal Payments on Capital Leases68200002 GAAP Principal Payments on Notes68200003 GAAP Principal Payments on Bonds68200004 GAAP Principal Payments on LO Bonds68202000 Principal Payments on Limited Obligation Bonds68205000 Principal Payments on Bonds68210000 Principal Payments on Notes

23


68215000 Principal Payments on Capital Leases68300000 Interest and other Fiscal Charges - CAFR68300001 Interest and other Fiscal Charges - GAAP68301000 Amortization of Premium68302000 Amortization of Deferred Charge on Refunding68303000 Payments to Escrow Contra68305000 Interest on Notes and Bonds68310000 Interest on Other Indebtedness68315000 Expenses of Notes and Bond Issues - Issuance Cost68320000 Expenses of Notes and Bond Issues - Insurance68330000 Underwriter's Discount68335000 Bank Service Charges on Bonds and Coupons68337000 Other Service Charges68338000 Arbitrage Rebates68390001 Government Wide Interest Expense - CAFR68405000 Discounts on Bonds68410000 Discounts on Notes68415000 Payments on Bond Anticipation Notes68420000 Payments on Refunded Bonds68425000 Payments on Refunded Notes68430000 Advance Refunding Escrow - Bonds68435000 Advance Refunding Escrow - Notes68440000 Payments to Bond Escrow Agent (Not Refunding)68445000 Payments to Note Escrow Agent (Not Refunding)68450000 Defeasance of Debt68500000 Transfers Out - GAAP68504000 Intra-agency Transfer Out68505000 Transfer to Subgrantee68505001 Capital Asset Transfer Out - Land68505101 Capital Asset Transfer Out - Buildings68505201 Capital Asset Transfer Out - Land Improvements68505301 Capital Asset Transfer Out - Furniture & Equipment68505401 Capital Asset Transfer Out - Infrastructure68505501 Capital Asset Transfer Out - Software68510000 Transfer of ARRA Federal Grant Funds to Subgrantee68515000 Transfers to Other Funds68520000 Cost Pool Transfer Out68525000 Cost Allocation Reimbursements68530000 MDHS Federal Fund Payments68535000 MDHS Other Fund Payments68540000 Unexpended Balances Transferred68590000 Non Budgeted Transfer Out68600000 Veterans' Home Purchase Board Loans68600001 Loan Expense - GAAP68605000 Other Loans

24


68610000 Loan Closing Costs - Veterans' Home Purchase Board68615000 Loss on Foreclosed Loans - Veterans Home Purch Bd68620000 Transmittal of Escrow Payments on Veterans' Loans68650000 VHPB Foreclosure Advances68655000 Loan Closing - Veterans’ Home Purchase Board68700000 Retirement Benefits68705000 Contribution Refunds68750000 Merchandise Purchased for Resale68750001 Cost of Goods Sold - GAAP68755000 Alcoholic Beverages Purchased for Resale68760000 Cost of Goods Sold68765000 Bailment Alcoholic Beverage Resale68850000 MPACT Tuition Benefit Expense68855000 MPACT Tuition Payments68860000 MACS Trust Account Withdrawals69000000 Do Not Use69000001 Indirect Cost Expense - Statistical69010001 Non-cash Grant Expense - Statistical69901010 Agency Fund Deletions69901020 Agency Fund Deletions Contra69901990 GAAP Expenditure Adjustments (Modified)69902010 Component Unit Expenses69903010 Capital Outlay Modified Land69903011 Capital Outlay Modified Land Contra69903020 Capital Outlay Modified Buildings69903021 Capital Outlay Modified Buildings Contra69903030 Capital Outlay Modified Furniture and Equipment69903031 Capital Outlay Modified Furniture and Equip Contra69903040 Capital Outlay Modified Land Improvements69903041 Capital Outlay Modified Land Improvements Contra69903050 Capital Outlay Modified Infrastructure69903051 Capital Outlay Modified Infrastructure Contra69903060 Capital Outlay Modified Software69903061 Capital Outlay Modified Software Contra69903070 Capital Outlay Modified Vehicles69903071 Capital Outlay Modified Vehicles Contra69903080 Capital Outlay Modified Wireless Communication69903081 Capital Outlay Modified Wireless Commun Contra69903090 Capital Outlay Modified ROW69903091 Capital Outlay Modified ROW Contra69905020 LO Bonds Principal Payment Contra69905030 Bonds Principal Payment Contra69907010 OFR Exp Additons to Compensated Absences69907020 OFR Exp Deletions From Compensated Absences69908010 OFR Exp Increases in Net Pension Liability

25


69908020 OFR Exp Decreases in Net Pension Liability69908990 Prior Year Exp Adj - Net Pension Liability Changes69909020 Discounts on Notes Contra69909030 Notes Principal Payment Contra69910010 OFR Exp Increases in OPEB Liability69910020 OFR Exp Decreases in OPEB Liability69911010 OFR Exp Increases in Pollution Remediation69911020 OFR Exp Decreases in Pollution Remediation69912010 Principal Payments on Capital Leases (GAAP)69912020 Capital Lease Principal Payment Contra69913011 Pension Trust Fund Managers Fees and Trading Costs69916990 Prior Year Exp Adj - OPEB Liability Changes70030001 Claims & Benefits Paid - GAAP70030002 Refund of Contributions - GAAP70030003 Claims & Benefits Accrual - GAAP70035000 Unemployment Compensation Claims & Benefits70040000 Tort Claims Payments70045000 DFA Transmittal of Worker’s Compensation Payments70050000 DFA Transmittal of State Plan Insurance Payments70055000 DFA Transmittal of Unemployment Insurance Payments70060000 Transmittal of Lease-Purchase Payments70065000 Other Nongovernmental Costs70075000 Return Funds to Grantor70080000 Loss on Imprest Funds Reimbursement70085000 Pass-through Grants70090000 DOR Homestead Seizure Fee (MS Code 85-3-21)80000000 Depreciation Expense Buildings80005000 Depreciation Expense Land Improvements80010000 Depreciation Expense Furniture & Equipment80015000 Depreciation Expense Infrastructure80020000 Amortization Expense Software80021000 Depreciation Expense - Vehicles80022000 Depreciation Expense - Wireless80025000 Write-up to Manual Depreciation80030000 Post-cap Clearing Full80040000 Loss on Disposal of Capital Assets80041600 Loss on Disposal of Capital Asset - Land80041610 Loss on Disposal of Capital Asset - Buildings80041620 Loss on Disposal of Capital Asset - Improvements80041630 Loss on Disposal of Capital Asset - Furn & Equip80041631 Loss on Disposal of Capital Asset - Vehicles80041632 Loss on Disposal of Capital Asset - Wireless80041640 Loss on Disposal of Capital Asset - Infrastructure80041650 Loss on Disposal of Capital Asset - Software80050000 Noncash Expenses Incurred from Write-Off of Assets

26


80060000 Scrap Materials81010000 CIP Expense Adjustment82000000 Commodities83000000 Capital Outlay Full83000100 Capital Outlay Modified84010000 DFA 1099 Adjustment - Non 109984020000 DFA 1099 Adjustment - Rents84030000 DFA 1099 Adj - Prizes, Awards, Death Benefits84040000 DFA 1099 Adj - Medical & Healthcare Pmts84050000 DFA 1099 Adj - Nonemployee Compensation84060000 DFA 1099 Adj - Gross Proceeds to an Attorney87000000 Grant In-Kind Expenses87100000 Indirect Cost Expense - Statistical88000000 Asset Offset88515000 Non Budget Transfer89000000 Asset Transfers89900000 IM Reservation Trans System Only89991000 Cost Allocation Clearing89991001 Indirect Cost Adjustments - Statistical89991100 Reallocation to AUC - Salaries89991200 Reallocation to AUC - Travel89991300 Reallocation to AUC - Contractuals89991400 Reallocation to AUC - Commodities89991510 Reallocation to AUC - Cap Outlay Other89991520 Reallocation to AUC - Cap Outlay Equipment89991530 Reallocation to AUC - Cap Outlay Vehicles89991540 Reallocation to AUC - Cap Outlay Wireless Comm89991600 Reallocation to AUC - Subsidies89992000 LIV Price Differences89999900 P&L RE_Account Expense99100001 Conv-Inventory99100002 Conv-GL Balance99100003 Conv-Customer A/R99100004 Conv-AR BS Account99100005 Conv-Vendor A/P99100006 Conv-AP BS Account99100200 State Treasury Main Account99100201 State Treasury - Regular Deposit99100202 State Treasury - Incoming ACH99100203 State Treasury - Incoming Wires99100204 State Treasury - Incoming Credit Cds99100205 State Treasury - Return Items99100206 State Treasury - Outgoing Warrants99100207 State Treasury - Outgoing ACH99100208 State Treasury - Outgoing Wires

27


99100209 State Treasury - Other Items99100210 Regions Main Account99100211 Regions - Regular Deposit99100212 Regions - Incoming ACH99100213 Regions - Incoming Wires99100214 Regions - Incoming Credit Cards99100215 Regions - Return Items99100216 Regions- Outgoing Warrants99100217 Regions - Outgoing ACH99100218 Regions - Outgoing Wires99100219 Regions - Other Items99100220 Trustmark Main Account99100221 Trustmark - Regular Deposit99100222 Trustmark - Incoming ACH99100223 Trustmark - Incoming Wires99100224 Trustmark - Incoming Credit Cards99100225 Trustmark - Return Items99100226 Trustmark - Outgoing Warrants99100227 Trustmark - Outgoing ACH99100228 Trustmark - Outgoing Wires99100229 Trustmark - Other Items99100230 Paymode Main Account99100236 Paymode - Outgoing Warrants99100237 Paymode - Outgoing ACH99100238 Paymode - Outgoing Wires99100239 Paymode - Other Items99100240 Dept of Revenue Main Account99100241 Dept of Revenue - Regular Deposit99100246 Dept of Revenue - Outgoing Warrants99100250 Inter-agency Cash Main Account99100259 Inter-agency - Other Items99100260 Cash Adjustments99100297 Treasury Cash Balance99100298 Treasury Outstanding Warrants99100299 Treasury Balance99100300 Warrants Clearing99100400 SPAHRS Clearing99100410 Payroll Taxes Payable99100420 Payroll Retirement Payable99100430 Payroll Group Life/Health Payable99100431 Payroll Contractor Health Ins Match99100440 Payroll Other Deductions Payable99100450 Payroll Employee Net Payable99100460 Payroll Death Payments Payable99100500 Cash - Automatic Posting

28


99100600 Cash - Direct Postings99100700 Taxable Travel Clearing99100750 Prior to Trip Expenses99101000 Receipts in Transit to Treasury - GAAP99101100 Cash in Checking Accounts99101200 Cash in Savings Accounts99101300 Cash on Deposit with U.S. Treasury99101400 Cash on Hand99101500 Cash with Fiscal Agent - Unspent Proceeds99101550 Cash with Fiscal Agent99101600 Certificate of Deposit - Cash Equivalent99101650 Certificate of Deposit - Cash Equivalent Treasury99101700 Daily Demand Deposit Account - Interest Bearing99101800 Money Market Mutual Funds99102010 OFR Other Assets Current99102011 OFR Acc Depn Capital Assets General (Reporting)99102020 OFR Capital Assets Land (Reporting)99102021 OFR Capital Assets Right of Way (Reporting)99102030 OFR Capital Assets Buildings (Reporting)99102031 OFR Acc Depn Capital Assets Building (Reporting)99102040 OFR Capital Assets Equipment (Reporting)99102041 OFR Acc Depn Capital Assets Equipment (Reporting)99102050 OFR Capital Assets Software (Reporting)99102051 OFR Acc Depn Capital Assets Software (Reporting)99102060 OFR Capital Assets Land Improvements (Reporting)99102061 OFR Acc Depn Capital Assets Land Imprv (Reporting)99102070 OFR Capital Assets Infrastructure (Reporting)99102071 OFR Acc Depn Capital Assets Infrstrctr (Reporting)99102080 OFR Capital Assets Asset Under Const (Reporting)99102081 OFR Capital Assets Infrast Under Const (Reporting)99102090 Component Unit Restricted Investments – Current99102100 Petty Cash99102200 Petty Cash - GAAP99102500 Component Unit Restricted Investments – Noncurrent99102510 Component Unit – Other Assets Noncurrent99103000 Equity in Pooled Cash99103300 Cash Ledger Clearing99103500 Indirect Cost Clearing99104000 Cash and Cash Equivalents - Restricted Current99104500 Cash and Cash Equivalents - Restricted Noncurrent99105000 Certificates of Deposit - Short-Term99105050 Certificates of Deposit - Short-Term Treasury99105100 Commercial Paper99105200 Corporate Debt Securities - Short-Term99105300 International Equity Investment

29


99105400 Money Manager Principal99105500 Municipal Bonds - Short-Term99105600 Repurchase Agreements99105650 Repurchase Agreements Treasury99105700 Short-Term Securities99105800 U.S. Treasury Obligations99107000 Allowances for Change in Market Value - Short-Term99108010 Deferred Outflows - Pension Contributions99108020 Deferred Outflow -Net Dif bw Proj/Act earnings Inv99108030 Deferred Outflow -Actuarial Changes99108040 Deferred Outflow -Change in Expect vs Actual Exp99108050 Deferred Outflow of Resources-Change in Proportion99110000 Certificate of Deposit - Long-Term99110100 Corporate Debt Securities - Cost99110200 Corporate Equity Securities - Cost99110300 Corporate Equity Securities - Market99110400 Fixed and Variable Investments99110500 Fixed Income Securities99110600 International Equity Investments - Long-Term99110700 International Fixed Investments - Long-Term99110800 Life Insurance Contracts99110900 Municipal Bonds - Long-Term99111000 Private Equity Investments99111100 U.S. Treasury and Agency Obligations99112000 Allowances for Change in Market Value99113000 Asset Allocation Fund99113100 Real Estate Investments99113200 Securities Lending - Debt securities99113300 Securities Lending - Short-term securities99115010 VHPB Warrants Payable Adjustment99116010 Deferred Outflow-OPEB Contributions99116020 Def Outflows- OPEB Net Dif bw Proj/Act earning Inv99116030 Def Outflow -OPEB Actuarial Changes99116040 Def Outflow -OPEB Change in Expect vs Actual Exp99116050 Def Outflow of Resources-OPEB Change in Proportion99120000 Accounts Receivable - Current99120001 Accounts Receivable - Current - Adjustments99120050 Allowances for Uncollectible Accounts Rec - Curr99120100 Accounts Receivable - Suspense99120200 Advance to Cafeteria Plans99120300 Advance to Subrecipients99120400 Assessments Receivable - Current99120500 Billed Receivables - Current99120600 Dividends Receivable99120700 Due from Subrecipients - Current

30


99120800 Gasoline Taxes Receivable - Current99120900 Income Tax Receivable - Current99121000 Interest Receivable on Investments - Current99121100 Interest Receivable on Loans - Current99121200 Other Taxes Receivable - Current99121300 Purchased Interest - Current99121400 Sales Taxes Receivable - Current99121500 Tax Liens Receivable - Current99121510 Sales Tax Liens Receivable - Current99121520 Income Tax Liens Receivable - Current99121550 Allowances for Uncollectible Tax Liens - Current99121600 Travel Accounts Receivable - Current99121700 Unbilled Accounts Receivable - Current99121800 Settlements Receivable - Current99123000 Advances for Petty Cash to 2X Funds99124000 Credit Card Portal Receivables99124001 Credit Card Portal Receivables Adjustments99125000 Accounts Receivable - Noncurrent99125050 Allowances for Uncollectible Acct Rec - Noncurrent99125100 Gasoline Taxes Receivable - Noncurrent99125200 Income Tax Receivable - Noncurrent99125300 Sales Taxes Receivable - Noncurrent99125400 Tax Liens Receivable - Noncurrent99125410 Sales Tax Liens Receivable - Noncurrent99125420 Income Tax Liens Receivable - Noncurrent99125450 Allowances for Uncollectible Tax Liens -Noncurrent99125480 Settlements Receivable - Noncurrent99129100 Employer Contributions99129200 Employee Contributions99129300 Investment Proceeds99130000 Due from Federal Government99130001 Due from Federal Government Adjustments99130100 Due from Other Governments - Current99130101 Due from Other Governments Adjustments99130150 Allow for Uncollectible Due from Other Gov - Curr99131100 Due from Other Governments - Noncurrent99131150 Allow for Uncollectible Due from Other Gov-Noncurr99132000 Internal Balances99135000 Due from Other Funds99135001 Due from Other Funds Adjustments99135100 Due from Other Funds - GAAP99137000 Due from Component Units99137001 Due from Component Units Adjustments99138000 Due from Primary Government99140000 Inventories

31


99141130 Inventories - Dept of Finance and Administration99141551 Inventories - Dept of Corrections99145000 Prepaid Items99150000 Notes Receivable - Current99150100 Loans Receivable - Current99150110 Loan Receivable from Other Govt - Current99150120 Leases Receivable - Current99150150 Allow for Uncollectible Loans & Notes Rec - Curr99151000 Notes Receivable - Noncurrent99151100 Loans Receivable - Noncurrent99151110 Loan Receivable from Other Govt - Noncurrent99151120 Leases Receivable - Non-Current99151150 Allow for Uncollectible Loans & Notes Rec-Noncurr99158000 Loans to Other Funds99160000 Land99160001 Land Contra Modified99160500 Construction in Progress99160501 CIP Adjustment99160999 CIP Balance Conversion99161000 Buildings99161001 Buildings Contra Modified99161100 Accumulated Depreciation - Buildings99162000 Land Improvements99162001 Land Improvements Contra Modified99162100 Accumulated Depreciation - Land Improvements99163000 Furniture and Equipment99163001 Furniture and Equipment Contra Modified99163010 Vehicles99163011 Vehicles Contra Modified99163020 Wireless Communication Devices99163021 Wireless Communication Devices Contra Modified99163100 Accumulated Depreciation - Furniture and Equipment99164000 Infrastructure99164001 Infrastructure Contra Modified99164100 Accumulated Depreciation - Infrastructure99165000 Software99165001 Software Contra Modified99165100 Accumulated Amortization - Software99169981 SPO Buildings, Land Improvements & Infrastructure99169982 SPO Furniture and Equipment99169983 SPO Vehicles99169984 SPO Wireless Communication Devices99169987 SPO Art, Collections & Historical Treasures99169990 Ag Op Furniture and Equipment99169991 Ag Op Vehicle Equipment

32


99169992 Ag Op Cameras and Camera Equipment99169993 Ag Op Computers and Computer Equipment99169994 Ag Op Televisions99169995 Ag Op Boats99169996 Ag Op Golf and Utility Vehicles99169997 Ag Op Portable Buildings99169998 Ag Op Utility and Boat Trailers99169999 Ag Op Art, Collections & Historical Treasures99180000 Interest Rate Swaps99181000 Deferred Amounts on Refunding99200001 Conv-SAAS Outstanding Warrant Balance99200002 Conv-SPAHRS Outstanding Warrant Balance99200003 Conv-Tax Refund Outstanding Warrant Balance99202000 Accounts Payable99202001 Accounts Payable Adjustments99202010 GR/IR Clearing99202020 Component Unit – Other Liabilities99202050 Accrued Interest Payable99202100 Accounts Payable - GAAP99202120 SPAHRS Payable Clearing99202140 Accrued Payroll Taxes Payable99202150 Accrued Taxes Payable99202200 Accrued Wages Payable99202250 AFDC Recovery Payable99202300 Bond Withholding Payable99202350 Cancelled Warrants Payable99202400 Contractual, Federal Tax Withholding99202450 Due to Fiscal Agent99202500 Due to Subrecipients99202501 Due to Subrecipients Adjustments99202510 Component Unit Revenue Bonds Payable - Noncurrent99202520 Component Unit – Other Non-Current Liabilities99202550 Judgements Payable99202800 Advances for Petty Cash from 2299999203000 Accrued Compensated Absences - Current99203500 Accrued Compensated Absences - Noncurrent99204000 Contracts Payable99204500 Retainage Payable99204501 Retainage Payable Adjustments99205000 Income Tax Refunds Payable99208010 Net Pension Liability - Non Current99208020 Deferred Inflows -Net Dif bw Proj/Act earnings Inv99208030 Deferred Inflows -Actuarial Changes99208040 Deferred Inflows -Change in Expect vs Actual Exp99208050 Deferred Inflow of Resources-Change in Proportion

33


99210000 Due to Other Governments - Current99210001 Due to Other Governments - Current Adjustments99210100 Due to Federal Government99211000 Due to Other Governments - Noncurrent99211001 Due to Other Gov - Non Current Adjustments99212000 Due to Other Funds99212001 Due to Other Funds Adjustments99212100 Due to Other Funds - GAAP99212101 Due to Other Funds - GAAP - Adjustments99213000 Due to Component Units99213001 Due to Component Units Adjustments99214000 Due to Primary Government99214010 Interest Rate Swaps - Deferred Inflow99216010 Def Inflows- OPEB Net Dif bw Proj/Act earnings Inv99216020 Def Inflow -OPEB Actuarial Changes99216030 Def Inflow -OPEB Change in Expect vs Actual Exp99216040 Def Inflow of Resources-OPEB Change in Proportion99220000 Claims and Benefits Payable - Current99225000 Claims and Benefits Payable - Noncurrent99230000 Customer Deposits99230100 Funds Held for Others99245000 Unearned Revenue - Other than Federal99245100 Unearned Federal Revenues99245200 Unearned Grants Receivable99250000 Derivative Instruments99250500 Other Postemployment Benefits Payable - Noncurrent99251000 Pollution Remediation Obligation - Current99251500 Pollution Remediation Obligation - Noncurrent99260000 General Obligation Bonds Payable - Current99260100 Notes Payable - Current99260150 Short-term Notes Payable99260200 Limited Obligation Bonds Payable - Current99260300 Unamortized Premium on GO Bonds – Current99260400 Unamortized Premium on Notes Payable - Current99260500 Unamortized Premium on LO Bonds - Current99261000 General Obligation Bonds Payable - Noncurrent99261100 Notes Payable - Noncurrent99261200 Limited Obligation Bonds Payable - Noncurrent99261300 Unamortized Premium on GO Bonds - Noncurrent99261400 Unamortized Premium on Notes Payable - Noncurrent99261500 Unamortized Premium on LO Bonds - Noncurrent99262000 Lease Obligations Payable - Current99262500 Lease Obligations Payable - Noncurrent99263000 Deposits Payable from Restricted Assets - Current99263500 Deposits Payable from Restricted Assets - Noncurr

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99267000 Loans from Other Funds99269000 Obligations under Securities Lending99271000 Payroll Clearing Technical99272000 Payroll Document Size Technical99273000 Payroll Recalculations99280000 Deferred Revenue - Unavailable99300100 Net Held in Trust - MA99301010 NP Changes in Agency Funds99302010 Net Position - Component Unit99303010 NP Capital Outlay Modified Land Contra99303011 NP Capital Outlay Modified ROW Contra99303020 NP Capital Outlay Modified Buildings Contra99303030 NP Capital Outlay Modified Furnit & Equip Contra99303040 NP Capital Outlay Modified Land Improvement Contra99303050 NP Capital Outlay Modified Infrastructure Contra99303060 NP Capital Outlay Modified Software Contra99303070 NP Capital Outlay Modified Vehicles Contra99303080 NP Capital Outlay Modified Wireless Commun Contra99303090 NP Capital Outlay Realloc to AUC99303100 NP Capital Contributions99303110 NP Gain/Loss on FA Retirement -Land99303111 NP Gain/Loss on FA Retirement -Building99303112 NP Gain/Loss on FA Retirement -Land Improvements99303113 NP Gain/Loss on FA Retirement -Furniture and Equip99303114 NP Gain/Loss on FA Retirement -Infrastructure99303115 NP Gain/Loss on FA Retirement -Software99303120 NP Asset Sale Revenue Contra99303121 NP Asset Sale99303130 NP Net Asset Transfers -Land99303131 NP Net Asset Transfers -Building99303132 NP Net Asset Transfers -Land Improvements99303133 NP Net Asset Transfers -Furniture and Equipment99303134 NP Net Asset Transfers -Infrastructure99303135 NP Net Asset Transfers -Software99304020 NP Depreciation Expense Modified Buildings99304030 NP Depreciation Expense Modified Furnit & Equip99304040 NP Depreciation Expense Modified Land Improvements99304050 NP Depreciation Expense Modified Infrastructure99304060 NP Depreciation Expense Modified Software99304070 NP Depreciation Expense Modified Vehicles99304080 NP Depreciation Expense Modified Wireless Commun99305010 NP Premium on Bonds Contra99305020 NP Discounts on Bonds Contra99305030 NP Bonds Principal Payment Contra99305040 NP Proceeds from Bonds Payable Contra

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99305050 NP Amortization of Premium99305060 NP Amortization of Deferred Charge on Refunding99305070 NP Government Wide Interest Expense99307010 NP Changes in Compensated Absences99308010 NP Changes in Net Pension Liability99309010 NP Premium on Notes Contra99309020 NP Discounts on Notes Contra99309030 NP Notes Principal Payment Contra99309040 NP Proceeds from Notes Payable Contra99310000 Net Investment in Capital Assets99310010 NP Changes in OPEB Liability99311010 NP Changes in Pollution Remediation99312010 NP Proceeds from Capital Lease Contra99312020 NP Principal Payments on Capital Leases99312030 NP Capital Lease Principal Payment Contra99320000 Net Restricted - General Government99320100 Net Restricted - Education99320200 Net Restricted - Health and Social Services99320300 Net Restricted - Law, Justice and Public Safety99320400 Net Restricted - Recreation and Resources Dev99320500 Net Restricted - Reg of Business and Professions99320600 Net Restricted - Transportation99320700 Net Restricted - Capital Projects99320800 Net Restricted - Debt Service99321000 Net Restricted - Unemployment Comp Benefits99321100 Net Restricted - Other Purposes99323100 Net Restricted Nonexpendable - Education99323200 Net Restricted Nonexp - Health & Social Ser99323400 Net Restricted Nonexp - Recr & Res Dev99323500 Net Restricted Nonexp - Reg of Business and Prof99325000 Net Held in Trust99330000 Unrestricted Net99330100 Unrestricted Net - MA99350000 SAAS Appropriation Balance99362000 Nonspend Fund Bal - Inventories - Gen Govt99362100 Nonspend Fund Bal - Inventories - Education99362200 Nonspend Fund Bal - Inventories - Hlth&Soc Serv99362300 Nonspend Fund Bal - Inventories - Law & Justice99362400 Nonspend Fund Bal - Inventories - Rec & Resources99362500 Nonspend Fund Bal - Inventories - Reg of Business99362600 Nonspend Fund Bal - Inventories - Transportation99363000 Nonspend Fund Bal - Prepaid items - Gen Govt99363100 Nonspend Fund Bal - Prepaid items - Education99363200 Nonspend Fund Bal - Prepaid items - Hlth&Soc Serv99363300 Nonspend Fund Bal - Prepaid items - Law & Justice

36


99363400 Nonspend Fund Bal - Prepaid items - Rec & Rrcs99363500 Nonspend Fund Bal - Prepaid items - Reg of Bus99363600 Nonspend Fund Bal - Prepaid items - Transportation99364000 Nonspend Fund Bal - Principal - Gen Govt99364100 Nonspend Fund Bal - Principal - Education99364200 Nonspend Fund Bal - Principal - Hlth&Soc Serv99364300 Nonspend Fund Bal - Principal - Law & Justice99364400 Nonspend Fund Bal - Principal - Rec & Resources99364500 Nonspend Fund Bal - Principal - Reg of Business99364600 Nonspend Fund Bal - Principal - Transportation99370000 Fund Balance Restricted - General Government99370001 Fund Bal Restr - General Government - Mod99371000 Fund Balance Restricted - Education99371001 Fund Bal Restr - Education - Mod99372000 Fund Balance Restricted - Health & Social Services99372001 Fund Bal Restr - Health & Social Services - Mod99373000 Fund Bal Restricted - Law, Justice & Pub Safety99373001 Fund Bal Restr - Law, Justice & Pub Safety - Mod99374000 Fund Bal Restricted - Recreation & Resources Dev99374001 Fund Bal Restr - Recreation & Resources Dev - Mod99375000 Fund Bal Restricted - Reg of Business & Prof99375001 Fund Bal Restr - Reg of Business & Prof - Mod99376000 Fund Balance Restricted - Transportation99376001 Fund Bal Restr - Transportation - Mod99377000 Fund Balance Restricted - Capital Projects99377001 Fund Bal Restr - Capital Projects - Mod99378000 Fund Balance Restricted - Debt Service99378001 Fund Bal Restr - Debt Service - Mod99380000 Fund Bal Committed - General Government99380001 Fund Bal Commit - General Government - Mod99381000 Fund Bal Committed - Education99381001 Fund Bal Commit - Education - Mod99382000 Fund Bal Committed - Health & Social Services99382001 Fund Bal Commit - Health & Social Services - Mod99383000 Fund Bal Committed - Law, Justice & Public Safety99383001 Fund Bal Commit - Law, Justice & Public Sfty - Mod99384000 Fund Bal Committed - Recreation & Resources Dev99384001 Fund Bal Commit - Recreation & Resources Dev - Mod99385000 Fund Bal Committed - Reg of Business & Prof99385001 Fund Bal Commit - Reg of Business & Prof - Mod99386000 Fund Bal Committed - Transportation99386001 Fund Bal Commit - Transportation - Mod99390000 Fund Balance Assigned - General Government99390001 Fund Bal Assigned - General Government - Mod99391000 Fund Balance Assigned - Education

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99391001 Fund Bal Assigned - Education - Mod99392000 Fund Balance Assigned - Health & Social Services99392001 Fund Bal Assigned - Health & Social Srvcs - Mod99393000 Fund Balance Assigned - Law, Justice & Pub Safety99393001 Fund Bal Assigned - Law, Justice & Pub Sfty - Mod99394000 Fund Balance Assigned - Recreation & Resources Dev99394001 Fund Bal Assigned - Recreation & Rsrcs Dev - Mod99395000 Fund Balance Assigned - Reg of Business & Prof99395001 Fund Bal Assigned - Reg of Business & Prof - Mod99396000 Fund Balance Assigned - Transportation99396001 Fund Bal Assigned - Transportation - Mod99399000 Unassigned Fund Balance99399001 Unassigned Fund Balance - Modified Accrual99399050 Unclassified Funds99399998 Secondary Cost Element Settlements99399999 ERR Amounts to Clear99901000 Conv-Inventory99903000 Conv-GL Balance99904000 Conv-Customer A/R99904500 Conv-AR BS Account99905000 Conv-Vendor A/P99905500 Conv-AP BS Account99916000 Conv-Land99916050 Conv-CIP99916100 Conv-Buildings99916110 Conv-Accumulated Depreciation - Buildings99916200 Conv-Land Improvements99916210 Conv-Accumulated Depreciation - Land Improvements99916300 Conv-Furniture and Equipment99916301 Conv-Vehicles99916302 Conv-Wireless Communication Devices99916310 Conv-Accumulated Depreciation - Furniture & Equip99916400 Conv-Infrastructure99916410 Conv-Accumulated Depreciation - Infrastructure99916500 Conv-Software99916510 Conv-Accumulated Amortization - Software99916981 Conv-SPO Buildings, Land Improvements & Infrastr99916982 Conv-SPO Furniture and Equipment99916983 Conv-SPO Vehicles99916984 Conv-SPO Wireless Communication Devices99916987 Conv-SPO Art, Collections & Historical Treasures99916990 Conv-Ag Op Furniture and Equipment99916991 Conv-Ag Op Vehicle Equipment99916992 Conv-Ag Op Cameras and Camera Equipment99916993 Conv-Ag Op Computers and Computer Equipment

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99916994 Conv-Ag Op Televisions99916995 Conv-Ag Op Boats99916996 Conv-Ag Op Golf and Utility Vehicles99916997 Conv-Ag Op Portable Buildings99916998 Conv-Ag Op Utility and Boat Trailers99916999 Conv-Ag Op Art, Collections & Historical Treasures99920001 Conv-SAAS Outstanding Warrant Balance99920002 Conv-SPAHRS Outstanding Warrant Balance99920003 Conv-Tax Refund Outstanding Warrant Balance99940100 Conv-Sales Tax99940150 Conv-Use Compensating Tax99940200 Conv-Gasoline and Other Motor Fuel Tax99940300 Conv-Individual Income Tax99940400 Conv-Corporate Income and Franchise Tax99940500 Conv-Insurance Tax99940510 Conv-Insurance Tax - Department of Revenue99940610 Conv-Oil Severance Tax99940611 Conv-Gas Severance Tax99940615 Conv-Timber Severance Tax99940620 Conv-Liquor Tax99940621 Conv-Beer and Wine Tax99940625 Conv-Tobacco Tax99940632 Conv-TVA Payments in Lieu of Taxes99940634 Conv-Rail Car in Lieu of Tax99940635 Conv-Railroad Track Mileage Tax99940636 Conv-Occupancy Tax99940637 Conv-Nuclear Plant Payments in Lieu of Taxes99940638 Conv-Withholding Tax99940639 Conv-Forest Acreage Tax99940640 Conv-Inheritance Tax99940641 Conv-Installment Loan Tax99940642 Conv-Statewide Privilege Tax99940643 Conv-Special County and/or Municipal Tax99940700 Conv-Auto Privilege & Tag Fees99941100 Conv-Interest Income99941140 Conv-Securities Class Action Proceeds99941150 Conv-Dividend Income99941200 Conv-Adjustment for Change in Market Value99941250 Conv-Gain from Sale of Investments99941300 Conv-Interest on Veterans Home Purchase Brd Loans99941400 Conv-Income from Securities Lending99942100 Conv-Federal Grants99942200 Conv-Federal Agency Unemployment Compensation99942300 Conv-Federal Grants - Capital99942400 Conv-Capital Contributions

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99942500 Conv-Nonfederal Grants99942600 Conv-Donations99943100 Conv-Licenses, Fees and Permits99943110 Conv-Conference Registration Fees99943130 Conv-Highway Safety Patrol Fees99943140 Conv-Department of Revenue Fees99943150 Conv-Gaming Fees99943160 Conv-Utility Fees99943180 Conv-Veterans Home Purchase Board Fees & Escrow99943185 Conv-MPACT Application Fees99943186 Conv-MACS Program Manager Fees99943200 Conv-Charges for Supplies/Srvcs-Outside Entities99943210 Conv-Charges for Supplies/Srvcs-Between Agencies99943220 Conv-Sales of Supplies & Services to Federal Gover99943230 Conv-Net Income from Sale of Alcoholic Beverages99943250 Conv-Sales99943300 Conv-Rent of State Property99943400 Conv-Awards for Damages99943500 Conv-Fines and Penalties99943510 Conv-Refunds99943515 Conv-Other Operating Revenues99943531 Conv-ABC Liquor Permit Fines99943532 Conv-Workers Comp Overpayment Recovery99943533 Conv-Revenue from State Universities99943535 Conv-Medicaid Assessments99943538 Conv-Seized and Forfeited Property99943539 Conv-Department of Revenue Overpayment of Taxes99943570 Conv-Lease-Purchase Program Funds99943580 Conv-Loan Repayments99943590 Conv-Other Nongovernmental Receipts99943600 Conv-Revenue from Political Subdivisions99944100 Conv-Unempl Insurance Assessments, Fines/Penalties99944200 Conv-MPACT Contract Receipts99944300 Conv-Gain on Disposal of Capital Assets99944308 Conv-Asset Sale Revenue Clearing99945100 Conv-Proceeds from Bond Issue99945150 Conv-Proceeds from Notes Payable99945200 Conv-Proceeds from Capital Leases99945300 Conv-Premium on Bonds99945310 Conv-Premium on Notes99945400 Conv-Proceeds from Refunding Bonds99945500 Conv-Proceeds from Refunding Notes99945900 Conv-Insurance Recovery99946100 Conv-Employer Contributions99946200 Conv-Member Contributions

40


99946250 Conv-MACS Trust Account Deposits99949000 Conv-Indirect Cost Recovery99949100 Conv-Federal Subgrants Transferred from Other Fds99949105 Conv-ARRA Subgrants Transferred In99949110 Conv-Payments from Medicaid99949120 Conv-Unexpended Balances99949130 Conv-Transfers from Other Funds99949140 Conv-Cost Pool Transfers In99949150 Conv-Cost Allocation Reimbursements99949160 Conv-Residual Equity Transfers In99949170 Conv-Transfer In from Non-Budgeted Transfer Out99949180 Conv-Indirect Cost Recovery/Transfer99949190 Conv-Fund 2999 Cash Transfer99949991 Conv-Gain from Tolerance Variances99949992 Conv-Cash Discounts99959180 Accum Dep-Dummy99960000 Conv-Salaries, Wages, Fringe99960300 Conv-Travel and Subsistence99961000 Conv-Contractual Services99962000 Conv-Commodities99963100 Conv-Capital Outlay - Other99963200 Conv-Capital Outlay - Equipment99963300 Conv-Capital Outlay - Vehicles99963400 Conv-Capital Outlay - Wireless99964000 Conv-Subsidies, Loans99969180 Dep Exp Dummy

state of mississippi chart of accounts as of december 31

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