4,272 Classification of Funds
Posted on October 21, 2021 at 12:49 PM by Kansas Department of Administration
POLICY AND PROCEDURE MANUAL | Filing No.4,272 |
| Revision Date:02/17/00 Date Issued:04/77 Revisions marked # | [.pdf version] |
SUBJECT
Classification of Funds
PURPOSE
To provide state agencies information regarding the classification of funds by type.
AUTHORITATIVE REFERENCES
None
GENERAL INFORMATION
Fund classification identifies the basic fiscal entity through which public monies are received, controlled and expended. This filing lists the fund types used by the State of Kansas. Fund groupings within each fund type, as well as the general description for each, are shown. Funds designated by an asterisk (*) identify those which require direct appropriation by the Legislature.
PROCEDURES
NoneCONTACT SOURCES
For additional information concerning fund classification, please contact:
Division of Accounts and Reports
Central Accounting Services Section
CLASSIFICATION OF FUNDS
| General Revenue Fund (1000) | ||
| Fund Number | General Description | |
| 1000* | State General Fund | |
| Special Revenue Funds (2000 - 3999) | ||
| Fund Number | General Description | |
| # | 2000* | Children's Initiatives Fund |
| # | 2001 - 2699 | General and Miscellaneous Fees |
| 2700 - 2799 | License Fees - Occupational | |
| 2800 - 2899 | License Fees - Non-occupational | |
| 2900 - 2999 | Sponsored Research and Overhead | |
| 3000 - 3999 | Federal Funds | |
| Highway Funds (4000 - 4999) | ||
| Fund Number | General Description | |
| 4000 - 4099 | Construction Funds | |
| 4100 - 4199 | Revenue Funds | |
| 4200 - 4499 | Restricted Use Funds | |
| 4500 - 4599 | Construction Borrowing Funds | |
| 4700 - 4799 | Debt Service Funds | |
| 4800 - 4899 | Reserve Funds | |
| 4900 - 4999 | Contingencies Funds | |
| Enterprise Funds (5000 - 5999) | ||
| Fund Number | General Description | |
| 5000 - 5099 | Construction Borrowing Funds | |
| 5100 - 5399 | Revenue Funds | |
| 5400 - 5599 | Debt Service Funds | |
| 5600 - 5699 | Reserve Funds | |
| 5700 - 5799 | Deposit Funds | |
| 5800 - 5999 | Contingencies Funds | |
| Internal Service Funds (6000 - 6999) | ||
| Fund Number | General Description | |
| 6000 - 6099 | Intra-Agency Governmental Services | |
| 6100 - 6299 | Inter-Agency Governmental Services | |
| 6400 - 6499 | Revenue Funds | |
| 6500 - 6599 | Construction Borrowing Funds | |
| 6600 - 6699 | Debt Service Funds | |
| 6700 - 6799 | Reserve Funds | |
| 6800 - 6899 | Deposit Funds | |
| 6900 - 6999 | Contingencies Funds | |
| Trust and Agency Funds (7000 - 7999) | ||
| Fund Number | General Description | |
| # | 7000* | Kansas Endowment for Youth Fund |
| # | 7001 - 7049 | Expendable Retirement Funds |
| 7050 - 7099 | Employment Security Funds | |
| 7100 - 7149 | Endowment Revenue Funds | |
| 7150 - 7199 | Endowment Principal Funds | |
| 7200 - 7249 | Scholarship Funds | |
| 7250 - 7499 | Expendable Trust, Gift and Bequest Funds | |
| 7500 - 7549 | Revolving Loan Funds | |
| 7550 - 7649 | Other Non-Expendable Trust Funds | |
| 7650 - 7699 | Tax Collection Funds | |
| 7700 - 7749 | Employee Benefit Funds | |
| 7750 - 7799 | Agency Clearing Funds | |
| 7800 - 7899 | Canteen Funds | |
| 7900 - 7999 | Clients, Patients and Inmates Benefit and Trust Funds | |
| Capital Projects Funds (8000 - 8999) | ||
| Fund Number | General Description | |
| 8000 | Capital Improvement Tax Fund | |
| 8001* | Kansas Educational Building Fund | |
| 8100* | State Institutions Building Fund | |
| 8110* | Kansas Special Improvements Fund | |
| 8200 - 8299 | Capital Projects Borrowing Funds | |
| 8300 - 8399 | Capital Projects Revenue Funds | |
| 8400 - 8499 | Capital Projects Debt Service Funds | |
| 8500 - 8599 | Capital Projects Special Reserve Funds | |
| 8600* | Correctional Institutions Building Fund | |
| 8700 - 8799 | Certificates of Participation | |
| Clearing, Refund and Suspense Funds (9000 - 9999) | ||
| Fund Number | General Description | |
| 9000 - 9799 | Agency Clearing, Refund, and Suspense Funds | |
| 9800 - 9808 | Regents Institutions Payroll Clearing Funds | |
| 9999 | State Treasurer's Daily Cash Sheet Clearing Fund | |
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