Kansas Department of Administration

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

None

CONTACT 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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