Kansas Department of Administration

10-a-005 - Revenue and Expenditure Sub-object Codes (October 16, 2009)

DATE: October 16, 2009
SUBJECT: Revenue and Expenditure Sub-object Codes
EFFECTIVE DATE: October 16, 2009

Gail Barnhart

(785) 296-3404


APPROVAL: Image of approval signature.

Change to Revenue Sub-object Code 2400 and 2401; Closing Expenditure
Sub-object 6140


Per Lottery’s request, effective October 16, 2009 the description of revenue sub-object 2400 and 2401 is being changed to as follows:

  • 2400 Lottery Revenues – Revenue Level 2: Proceeds received from lottery and expanded lottery act revenues.
  • 2401 Lottery and Expanded Lottery Act Net Accounts Receivable

In addition, expenditure sub-object code 6140 has been deemed no longer useful. Effective October 16, 2009, the following expenditure sub-object code will be closed:

  • 6140 Interest and Service Charges on Certificates of Participation

The changes will be reflected in the Uniform Receipt Classification Revenue Sub-object Codes filing (PPM No. 6,002) and the Uniform Expenditure Classification Expenditure Sub-object Codes filing (PPM No. 7,002) on the Division of Accounts and Reports web site http://www.da.ks.gov/ar/ppm/.


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