Return to CHAPTER 75


state seal 75.80
Revenue Source Codes

75.80.10

June 1, 2004

Categories of revenue

The budget process in the State of Washington segregates expenditure authority into three main categories: state, federal and private/local. Since expenditure authority is directly linked to supporting funding sources, revenue codes are designated similarly.

The following generally describes the nature of revenue included in each category:

Category
State
Federal
Private/Local
Revenue Source Code
01XX, 02XX, 04XX, 06XX, 08XX
03XX
05XX
 

State: Revenues levied/charged by the state in support of state sponsored programs, including taxes, licenses, permits, fees, fines and forfeitures, as well as any revenues collected by the state that do not meet the definitions of federal or private/local revenues outlined below. State revenues also include resources generated from transactions where participants in state- sponsored activities receive value for resources provided, for example, tuition at a state-sponsored school, charges to residents in state institutions, sales of state property, and premiums for state-sponsored insurance programs.

Federal: Revenues that the state receives from the federal government under grant and similar agreements where the state is required to expend the assistance in accordance with federal program specifications. It can also include revenues received in payment of federal purchases of goods and services; federal contributions toward supported expenditures; and revenues associated with expenditures that are fully reimbursed by the federal government. (Note: Charges to federal expenditure authority are required to be supported by federal revenues.)

Private/Local: Revenues provided to the state by nonfederal sources such as private individuals, local governments, commercial enterprises and foundations that are restricted by contract or agreement. It can also include revenues received in payment of private/local purchases of goods and services; private/local contributions toward supported expenditures; and revenues associated with expenditures that are fully reimbursed by the private/local sources. (Note: Charges to private/local expenditure authority are required to be supported by private/local revenues.)

 

75.80.20

July 1, 2003

Sequential by code number

Code

Title and Description

0100

Taxes

Amounts levied on individuals, organizations, and businesses by the State Legislature for the purpose of funding state services. Some taxes are based on or derived from an underlying exchange transaction between a merchant and a customer upon which the state imposes a tax, such as sales and fuel taxes. Other taxes imposed on non-governmental entities are nonexchange in nature. Property taxes, imposed on the value of property owned, are an example of a nonexchange tax revenue.

   

0200

Licenses, Permits and Fees

Amounts paid by individuals, organizations, and businesses to engage in certain specified activities such as operating a business, driving a car, or hunting and fishing.

   

0300

Federal Revenue

Revenue that the state receives from the federal government under grant and similar agreements where the state is required to expend the revenue in accordance with federal program specifications. It also includes revenues associated with expenditures that are fully reimbursed by the federal government.

   

0400

State Charges and Miscellaneous Revenue

Revenue that the state receives from individuals, organizations, businesses and other governments for goods and services in conjunction with state- sponsored programs.

   

0500

Private/Local Charges and Miscellaneous Revenue

Resources provided to the state by nonfederal sources such as private individuals, local governments, commercial enterprises, and foundations that are restricted by contract or agreement. It can also include revenues associated with expenditures that are fully reimbursed by private/local sources.

   

0600

Transfers

Amounts transferred by state agencies to other accounts and/or agencies; including treasurer’s transfers of resources collected by one state agency/account to the agency/account that expends the resources.

   

0800

Other Revenues and Financing Sources

Other revenues and financing sources not recorded elsewhere including those associated with debt financing activities, resources supporting trust activities, and certain noncash activities, such as receipt of donated commodities.

   

0900

Non-Revenue Activities

Amounts related to various suspense codes that must be adjusted to zero at year-end.

   

75.80.30

October 1, 2016

Sequential by code number

Code

Title

0100 - Taxes

0101

Retail Sales Tax

0102 Tax Credit - Sales Tax

0105

Business and Occupation Tax

0106

Tax Credits - B & O

0108

Brokered Natural Gas

0109

Tax Credits - Brokered Natural Gas

0110

Compensating Tax

0111

Tax Credits - Compensating Tax

0112

Hazardous Substance Tax

0113

Tax Credits - Hazardous Substance

0115

Motor Vehicle Fuel Tax

0116

Use Fuel Tax (Other Than Motor Vehicle Fuel)

0117

Excise Telephone - Taxes

0118

Liter Tax - Liquor

0119

Liquor Sales Tax - Surcharge

0120

Liquor Sales Tax

0121

Beer Tax

0122

Wine Tax

0123 Marijuana Excise Tax

0124

Tribal Cigarette Tax

0125

Cigarette Tax

0126

Other Tobacco Products Tax

0127

I-773 Cigarette Tax

0128

Solid Waste Collection Tax

0130

Insurance Premium Tax

0131 Carbonated Beverage Tax

0134

Tax Credits - Public Utilities

0135

Public Utilities Tax

0136

Public Utilities District Privilege Tax

0137

Syrup (Soda) Tax

0140

Pari-mutuels Tax

0141

Petroleum Products Tax

0143

Intermediate Care Facility Tax

0149

Watercraft Excise Tax

0150

Property Tax

0151

Excise Taxes - Other

0155

Inheritance/Estate Taxes

0157

Real Estate Excise Tax

0159

Leasehold Excise Tax

0160

Commercial Fishing - Privilege Tax

0161

Exhibition Center Admission Tax

0162

Stadium Admission Tax

0163

Stadium and Exhibition Center Parking Tax

0170

Other Taxes

0175

Penalties and Interest

0180

Timber Tax

0190

Fire Insurance Premium Distributions

0191

PUD Privilege Tax Distributions

0192

Prosecuting Attorney Distributions

0195

Motor Vehicle Fuel Tax Distributions

0196

Liquor Tax Distributions

0197

Timber Tax Distributions

0198

Other Tax Distributions

0199

Tax Revenue Suspense (Department of Revenue Use Only)

 

0200 - Licenses, Permits, and Fees

0201

Accountants

0202

Auctioneers

0203

Agriculture/Aquaculture Licenses and Fees

0204

Aircraft

0205

Alcoholic Beverages

0206

Alias Business Certification Fees

0207

Other Health Professions Licenses

0208

Architect Licenses

0209

Beautician, Barber and Body Artist Licenses

0210

Athletic Licenses

0211

Gambling Licenses and Fees

0212

Banking Licenses and Fees

0216

Hearing Aid Consultants

0217

Cemetery Fees

0218

Land Sales Disclosure Act

0219

Certified Psychologist Licenses

0220

Charitable Funds Solicitation

0221

Cigarette Fees and Licenses

0222

Commercial Driver Schools

0223

Contractors Registration

0224

Collection Agencies

0225

Burning Permit Fees

0226

Corporation Licenses and Fees

0227 Marijuana Licenses and Fees

0229

Electrical Licenses

0231

Employment Agency Licenses

0232

Engineering and Surveying Licenses

0233

Farm Labor Licenses

0234

Educational Institutions Registration Fees

0236

Firearms Licenses, Fees, and Permits

0237

Commercial Fishing Licenses

0238

Franchise Licenses

0240

Funeral Licenses

0242

Health Fees and Licenses

0244

Horse Racing Licenses and Fees

0245

Hunting and Fishing Licenses

0246

Insurance Licenses and Fees

0248

Liquid Fuel Licenses

0249

Landscape Architects

0250

Fireworks Licenses

0251

Dental Licenses

0252

Medical Licenses

0253

Motor Vehicle Licenses

0254

Motor Vehicle Operator Licenses

0255

Automobile Sales Licenses

0256

Notary Fees and Commission of Deeds

0258

Registered and Licensed Practical Nurse Licenses

0260

Optician Licenses

0261

Optometrist Licenses

0262

Pharmacy Licenses

0263

Puget Sound Pilot Licenses

0264

Nursing Home Administrative Licenses

0266

Power Licenses

0267 Real Estate Excise Tax Transaction Fees

0268

Public Utilities Regulatory Fees

0270

Real Estate Licenses

0271

Sewage Treatment Plant Operator Licenses

0272

Safety Inspection Licenses and Fees

0274

Credit Union Licenses and Fees

0275

Ocularist Licenses

0276

Forest Practices Permit Fees

0277

Securities Licenses, Permits, and Fees

0278

Occupational Therapist Licenses

0279

Vessel Registration Fees

0281

Sellers of Travel

0283

Veterinarian Licenses

0285

Water Resources Fees

0286

Water Quality Fees

0287

Well Construction and Licensing

0290

Log Patrol Licenses

0291

Marriage Licenses

0292

Business License Fees

0294

Hazardous Waste Fees

0295

Certified Acupuncturist Licenses

0296

Replacement Tire Fee

0297

Boating Safety Distributions

0298 Alcoholic Beverage License Fees Distributions

0299

Other Licenses, Permits, and Fees

 

0300 - Federal Revenue

0301

African Development Foundation

0303

Institute of Museum Services

0304

Inter-American Foundation

0305

National Endowment for the Arts

0306

National Endowment for the Humanities

0307

Office of National Drug Control Policies

0308

Peace Corps

0309

Legal Services Corporation

0310

Department of Agriculture

0311

Department of Commerce

0312

Department of Defense

0313

Central Intelligence Agency

0314

Department of Housing and Urban Development

0315

Department of the Interior

0316

Department of Justice

0317

Department of Labor

0319

Department of State

0320

Department of Transportation

0321

Department of the Treasury

0323

Appalachian Regional Commission

0327

Office of Personnel Management

0329

Commission on Civil Rights

0330

Equal Employment Opportunity Commission

0332

Federal Communications Commission

0333

Federal Maritime Commission

0334

Federal Mediation and Conciliation Service

0339

General Services Administration

0340

Government Printing Office

0342

Library of Congress

0343

National Aeronautics and Space Administration

0344

National Credit Union Administration

0346

National Labor Relations Board

0347

National Science Foundation

0355

Federal Revenue - Non-Assistance

0357

Railroad Retirement Board

0358

Securities and Exchange Commission

0359

Small Business Administration

0360

Smithsonian Institution

0361

International Trade Commission

0362

Tennessee Valley Authority

0364

Veterans Administration

0366

Environmental Protection Agency

0368

National Gallery of Art

0370

Overseas Private Investment Corporation

0377

Nuclear Regulatory Commission

0378

Commodity Futures Trading Commission

0381

Department of Energy

0383

Federal Emergency Management Agency

0384

Department of Education

0385

Scholarship and Fellowship Foundations

0386

Pension Benefit Guaranty Corporation

0387

Consumer Product Safety Commission

0388

Architectural and Transportation Barriers Compliance Board

0389

National Archives and Records Administration

0390

Miscellaneous Commissions

0391

United States Institute of Peace

0392

National Council on Disability

0393

Department of Health and Human Services

0394

Corporation for National and Community Service

0396

Social Security Administration

0397

Homeland Security

0398

US Agency for International Development

0399

Federal Assistance - Miscellaneous

03DS

Federal Revenue Distributions (State Treasurer Only)

 

0400 - State Charges and Miscellaneous Revenue

0401

Investment Income

0402

Income from Property

0404

Cost of Supervision Assessment Fee

0405

Fines, Forfeits and Seizures

0406

Litter Control Revenue

0407

Patient Care

0409

Interest Income

0410

Unclaimed Monies

0411

Dividend Income

0413

Capital Gains and Losses

0415

Sale of Property - Timber

0416

Sale of Property - Other

0417

Victims of Crime Compensation

0418

Gain or Loss On Sale of Capital Assets

0420

Charges For Services

0421

Publications and Documents

0423

Room, Board, and Meals

0424

Tuition and Fees

0425

Filing Fees and Legal Services

0427

Property and Resources Management

0430

Dedicated Student Fees

0434

Hazardous Waste Cleanup Recoveries

0440

Indirect Cost Reimbursement

0441

Contributions, Donations, and Grants

0444

Grant Repayments

0445

Unemployment Compensation Reimbursement

0447 Health Benefit Payments

0448

Statewide Indirect Cost Recoveries

0450

Sales of Goods and Supplies - Proprietary Funds

0458 Public Facilities District Annual Payment

0470

Judicial Information System Fees

0471

Unemployment Compensation Contributions

0472

Workers' Compensation Contributions

0473

Costs of Investment Activities

0477

Lottery Ticket Proceeds

0478

Lottery Ticket Returns

0484

LCB State Excess Profit Distributions

0485

Immaterial Prior Period Adjustments

0486

Recoveries of Prior Expenditure Authority Expenditures

0487

Recoveries of Student Financial Aid Expenditures

0489

Amortization

0490

Cash Over and Short

0492

Autopsy Cost Reimbursements

0493

Aquatic Lands Distributions

0494

Impaired Driving Safety Distributions

0496

Insurance Premiums

0497

Charges For Transportation Services

0498

Tort Claim Reimbursement

0499

Other Revenue

04DS

Unclaimed Property Distributions

 

0500 - Private/Local Charges and Miscellaneous Revenue

0523

Board, Room, and Meals

0535

Energy Facility Application and Monitoring Fees

0541

Contributions and Grants

0546

Federal Revenue - Pass Through

0597

Reimbursable Contracts

 

0600 - Transfers

0611

Bond Transfers In

0612

Bond Transfers Out

0621

Operating Transfers In

0622

Operating Transfers Out

0623

Investment Administration Transfers (SIB Only)

0626

Noncash Revenue Transfers - Compensation

0627

Noncash Revenue Transfers - Other

0633

Timber Tax Transfer

0634

Streamlined Sales and Use Tax Mitigation Transfer

0635

Air Pollution Control (Ride Share) Transfer

0636

State Treasurer's Service Account Transfer

0637 Liquor Excise Tax Account Transfer
0638 General Fund and Basic Health Plan Trust Account Transfer - Marijuana Revenues
0639 Electric Vehicle Sales Tax Exemption Transfer
0640 Washington Opportunity Pathways Account Transfer - Lottery Revenues

0641

Stadium & Exhibition Account Transfer - Lottery Revenues

0642

Student Achievement Account Transfer - Lottery Revenues

0643

Education Construction Account Transfer - Lottery Revenues

0644

General Fund Transfer - Lottery Revenues

0645 Budget Stabilization Transfer
0647 Child and Family Reinvestment Account Transfer

0648

Commute Trip Reduction Transfer

0649 Unclaimed Property Transfer

0651

Flood Control Transfer

0653 Columbia River Water Delivery Transfer

0654

County Criminal Justice Transfer

0655

Municipal Criminal Justice Transfer

0657

Criminal Justice Treatment Transfer

0659 Site Closure Account Transfer
0663 Recreation Access Pass Transfer
0664 Clean Alternative Fuel Commercial Vehicle Tax Credit Transfer

0666

Fair Account Transfer

0667

Initiative 773 Transfers

0668

Education Savings Account Transfer

0677

Agency Incentive Savings Transfers In (OFM Only)

0678

Equity Transfers In

0679

Equity Transfers Out

0680

Pension Benefit Reserves Transfers In (DRS Only)

0681

Pension Benefit Reserves Transfers Out (DRS Only)

0683

Retirement System Transfer

0688 UW Internal Lending Program Transfers
0689 Operating Transfers - Toll Charges

0690

Special Transfers

0693

Operating Transfers - Debt Service

0694

Operating Transfers - Debt Service Reimbursements

0696

Operating Transfers - Motor Fuel Taxes

 

0800 - Other Revenues and Financing Sources

0802

Employer Pension Contributions

0803

Employee Pension Contributions

0804

State Pension Contributions

0807

Certificates of Participation

0809

Capital Leases

0820

Capital Contributions

0825

Pool Participants Contributions

0850 Payments to Escrow Agents for Refunded COPs
0851 Original Issue Discount - Refunding COPs
0852 Underwriters Discount / Costs of Issuance - Refunding COPs
0853 Original Issue Premium - Refunding COPs
0854 Proceeds of Refunding COPs

0855

Payments to Escrow Agents for Refunded Bonds

0856 Original Issue Discount - Refunding Bonds

0857

Underwriters Discount / Costs of Issuance - Refunding Bonds

0858

Original Issue Premium - Refunding Bonds

0859

Proceeds of Refunding Bonds

0860

Bonds Issued

0862 Original Issue Discount - Bonds

0863

Original Issue Premium - Bonds

0864

Taxable Bonds Issued

0865

Note Proceeds

0866

Loan Principal Repayment

0868 Original Issue Discount  - COPs
0869 Original Issue Premium  - COPs
0871 Special Items
0872 Extraordinary Items
 

0900 - Non-Revenue Activities*

0901

Interagency Reimbursements

0902

Recoveries of Current Expenditure Authority Expenditures

0920

Items Placed in Suspense

0921

Rental Excise Tax Suspense

0925

Undistributed Receipts

0940 Deposit Adjustments and Returned Checks

*

At fiscal year end, amounts in 0900 - Non-Revenue Activities source codes are to be reclassified to the appropriate asset, liability, revenue, or expenditure/expense coding.

 

75.80.40

October 1, 2016

Sequential by code number with description

Code

Title

0100 - Taxes
 

Amounts levied on individuals, organizations, and businesses by the State Legislature for the purpose of funding state services. Some taxes are based on or derived from an underlying exchange transaction between a merchant and a customer upon which the state imposes a tax, such as sales and fuel taxes. Other taxes imposed on non-governmental entities are nonexchange in nature. Property taxes, imposed on the value of property owned, are an example of nonexchange tax revenue.

0101

Retail Sales Tax

Tax levied on the selling price of tangible personal property and certain services purchased at retail. (chapter 82.08 RCW)

0102

Tax Credits - Sales Tax

Credits allowed to offset sales tax liability. (chapter 82.12 RCW)

0105

Business and Occupation Tax

Tax levied on gross receipts of all businesses operating in Washington. (chapter 82.04 RCW)

0106

Tax Credits - B & O

Credits allowed to offset business and occupation tax liability. (chapter 82.04 RCW)

0108

Brokered Natural Gas

Tax levied on natural or manufactured gas that is consumed in Washington that has not been subject to the public utility tax. (RCWs 82.12.022 and 82.14.230)

0109

Tax Credits - Brokered Natural Gas

Credits allowed to offset the brokered natural gas tax liability. (RCWs 82.12.022 and 82.14.230)

0110

Compensating Tax

Tax levied on the acquisition cost of items used in Washington on which retail sales tax was not paid. Also known as use tax. (chapter 82.12 RCW)

0111

Tax Credits - Compensating Tax

Credits allowed in statue to offset compensating tax liability. (chapter 82.12 RCW)

0112

Hazardous Substance Tax

Tax levied on the wholesale value of certain substances which are defined as hazardous by statute or deemed to cause a threat to human health or the environment by the Department of Ecology. Specifically applies to petroleum products, pesticides and certain chemicals. (chapters 82.21 and 82.23B RCW)

0113

Tax Credits - Hazardous Substance

Credits allowed in statute to offset the hazardous substance tax liability. (chapters 82.21 RCW and 82.23B RCW)

0115

Motor Vehicle Fuel Tax

Tax levied on each gallon of motor vehicle fuel delivered from a terminal rack in Washington. Includes gasoline and other inflammable gas or liquids used to propel motor vehicles (excludes special fuels such as diesel and propane). (chapter 82.36 RCW)

0116

Use Fuel Tax (Other Than Motor Vehicle Fuel)

Special tax levied on all combustible gases and liquids used to propel motor vehicles, except those subject to the motor vehicle fuel tax. (chapters 82.38 and 70.149 RCW)

0117

Excise Telephone - Taxes

Enhanced 911 tax which is levied on telephone access lines (switched access lines, radio access lines, and interconnected voice over internet protocol service lines).  (RCW 82.14B.030)

0118

Liter Tax - Liquor

Tax levied on the selling price of spirits in their original packaging on a per liter basis. Spirits includes any beverage containing alcohol with more than 24% alcohol by volume. (RCW 82.08.150)

0119

Liquor Sales Tax - Surcharge

Surcharge levied in addition to the liquor sales tax on the selling price of spirits in their original packaging. (RCW 82.08.150(4))

0120

Liquor Sales Tax

Tax levied on the selling price of spirits in their original package. (RCW 82.08.150)

0121

Beer Tax

Tax levied on brewers and distributors of beer for the privilege of manufacturing or selling beer in Washington. (RCW 66.24.290)

0122

Wine Tax

Tax levied on wine sold to wholesalers, the Liquor and Cannabis Board, directly to consumers on winery premises, and direct shipments to consumers and retailers. (RCW 66.24.210)

0123

Marijuana Excise Tax

Tax levied on producers, processors and retailers on the wholesale and retail selling price of marijuana, useable marijuana and marijuana-infused products. (RCW.69.50.535)

0124

Tribal Cigarette Tax

Funds received in lieu of the state cigarette tax and state/local retail sales tax in accordance with an agreement with the Puyallup Tribe. The state receives a percentage of the receipts of a cigarette tax levied by the tribe. (RCW 43.06.465)

0125

Cigarette Tax

Tax levied on the first taxable event (sale, use, consumption, handling, possession or distribution of cigarettes) within Washington. (chapter 82.24 RCW)

0126

Other Tobacco Products Tax

Tax levied on the sale, use, consumption, handling or distribution of cigars, pipe tobacco, chewing tobacco and other forms of tobacco (excludes cigarettes) paid by the first seller of the products in Washington. (chapter 82.26 RCW)

0127

I-773 Cigarette Tax

Additional tax authorized on cigarettes with passage of Initiative 773. (RCWs 43.72.900(3) and 82.24.028)

0128

Solid Waste Collection Tax

Tax levied on charges for solid waste services including the collection, transfer, storage, and disposal of solid waste. (RCW 82.18.020)

0130

Insurance Premium Tax

Tax levied on the net premiums received by insurers doing business in Washington. (RCWs 48.14.020 and 48.14.021)

0131

Carbonated Beverage Tax

Tax levied on the on the privilege of selling carbonated beverages in Washington. (Title 82 RCW)

0134

Tax Credits - Public Utilities

Credits specified in statute to offset the public utilities tax. (chapter 82.16 RCW)

0135

Public Utilities Tax

Tax levied on the gross income derived from operation of public and privately owned utilities including the general categories of transportation, communications, and the supply of energy and water. (chapter 82.16 RCW)

0136

Public Utilities District Privilege Tax

Tax levied on electric generating facilities of public utilities districts for the privilege of operating in Washington. (chapter 54.28 RCW)

0137

Syrup (Soda) Tax

Tax levied on syrup used in making carbonated beverages. (chapter 82.64 RCW)

0140

Pari-mutuels Tax

Tax levied on the gross receipts of pari-mutuel machines at licensed horse racing events. (chapter 67.16 RCW)

0141

Petroleum Products Tax

Tax levied on the wholesale value of products derived from refining crude oil. (chapter 82.23A RCW)

0143

Intermediate Care Facility Tax

Tax levied on the gross receipts of intermediate care facilities for services provided to persons with intellectual disabilities. (chapter 82.65A RCW)

0149

Watercraft Excise Tax

Tax levied on the fair value of noncommercial boats used on Washington waters. (chapter 82.49 RCW)

0150

Property Tax

Tax levied on the assessed value of all real and personal property located in Washington that is not specifically exempted. (Title 84 RCW)

0151

Excise Taxes - Other

All other excise taxes, which do not have a unique revenue source.

0155

Inheritance/Estate Taxes

Taxes levied on the value of property located in Washington transferred upon the death of the owner. (chapter 83.100 RCW)

0157

Real Estate Excise Tax

Tax levied on the sale of real estate or transfer of controlling interest. (chapters 82.45 and 82.46 RCW)

0159

Leasehold Excise Tax

Tax levied on the private use of publicly owned real and personal property. (chapter 82.29A RCW)

0160

Commercial Fishing - Privilege Tax

Tax levied on the value of the first commercial possession of enhanced food fish, shellfish, and anadromous game fish. (chapter 82.27 RCW)

0161

Exhibition Center Admission Tax

Tax levied on entry into the Exhibition Center. (RCW 36.38.010(5))

0162

Stadium Admission Tax

Tax levied on admission to the Public Stadium. (RCW 36.38.010(5))

0163

Stadium and Exhibition Center Parking Tax

Tax levied on parking fees at the Stadium and Exhibition Center. (RCW 36.38.020)

0170

Other Taxes

All other taxes collected without specific revenue source coding assigned.

0175

Penalties and Interest

Amounts due to state in the form of penalties and interest for late reporting, filing or payment of funds due the state.

0180

Timber Tax

Tax levied on the stumpage value of timber harvested for sale, commercial or industrial use. (chapter 84.33 RCW)

0190

Fire Insurance Premium Distributions

Distributions of a percentage of taxes on fire insurance premiums to local governments that established their own firefighters’ pension funds prior to the establishment of the LEOFF System on March 1, 1970. (RCW 41.16.050)

0191

PUD Privilege Tax Distributions

Distributions of PUD privilege tax to local governments. (chapter 54.28 RCW)

0192

Prosecuting Attorney Distributions

Distributions of revenue to counties to pay for one-half of the salaries of prosecuting attorneys. (RCW 36.17.020)

0195

Motor Vehicle Fuel Tax Distributions

Distributions of motor vehicle fuel taxes to local governments to be used for construction, improvements, and repair of highways, streets and roads. (chapter 46.68 RCW)

0196

Liquor Tax Distributions

Distributions of liquor excise taxes to local governments (RCW 82.08.170), and wine taxes to the Washington Wine Commission (RCW 66.24.210).

0197

Timber Tax Distributions

Distributions of county tax on timber harvested on private lands to county of origin. (chapter 84.33 RCW)

0198

Other Tax Distributions

Distributions of other taxes and liquor profits to local governments.

0199

Tax Revenue Suspense (Department of Revenue Use Only)

Tax suspense coding used only by Department of Revenue for combined excise tax returns.

 

0200 - Licenses, Permits, and Fees

Amounts paid by individuals, organizations, and businesses to engage in certain specified activities such as operating a business, driving a car, or hunting and fishing.

0201

Accountants

Licenses, permits and fees collected from individuals and corporations in the certified public accounting field. (chapter 18.04 RCW)

0202

Auctioneers

Fees collected to license and regulate persons or businesses engaged in providing auctioneering services. (chapter 18.11 RCW)

0203

Agriculture/Aquaculture Licenses and Fees

Fees collected for commodity inspections; inspections, licenses and certifications for food safety, animal health and other consumer services; fees, registrations, and inspections associated with plant protection; and, fees, registrations and licenses related to pesticide management.

0204

Aircraft

Licenses and fees collected from aircraft dealers and aircraft registration.  (RCWs 14.020.050 and 47.68.250)

0205

Alcoholic Beverages

Fees collected to license and regulate persons or businesses engaged in selling and/or serving alcoholic beverages. (Title 66 RCW)

0206

Alias Business Certification Fees

Fees collected to certify an individual, company or organization has registered to conduct business under an alternate name.

0207

Other Health Professions Licenses

Certification and license application and renewal fees collected for various health care professionals.

0208

Architect Licenses

Fees collected to license and regulate persons or businesses engaged in providing architectural services (not including landscape architecture). (chapter 18.08 RCW)

0209

Beautician, Barber and Body Artist Licenses

Fees collected to license and regulate schools, cosmetologists, manicurists, barbers, estheticians, instructors, body artists, body piercing and tattoo artists, and includes salons/shops, personal services or mobile units where these services are performed. (chapters 18.16 and 18.300 RCW)

0210

Athletic Licenses

Fees collected to license and regulate those engaged in professional boxing, kickboxing, and martial arts including original application fees and renewal fees for promoters, managers, boxers, seconds, wrestling participants, inspectors, judges, timekeepers, announcers, event physicians, chiropractors, referees, matchmakers, kick boxers and martial arts participants. (chapter 67.08 RCW)

0211

Gambling Licenses and Fees

Fees collected to license businesses engaged in providing recreational gambling activities to the public. Also includes fees from retailers applying to sell Lottery products or fees collected from tribal governments for specific gambling activities. (chapter 9.46 RCW)

0212

Banking Licenses and Fees

Used to record revenue from examination fees, annual license assessments, and annual assessment on business volume and licensing application fees.

0216

Hearing Aid Consultants

Certification and license application and renewal fees collected for hearing and speech health care professionals. (chapter 18.35 RCW)

0217

Cemetery Fees

Fees collected to license and regulate the handling of human remains, cemeteries, crematories, morgues, and mausoleums.

0218

Land Sales Disclosure Act

Fees collected for timeshare registrations and salespersons.

0219

Certified Psychologist Licenses

Certification and license application and renewal fees collected for psychologist health care professionals. (chapter 18.83 RCW)

0220

Charitable Funds Solicitation

Fees collected from charitable organizations including original registration, late fees, etc. (chapter 19.09 RCW)

0221

Cigarette Fees and Licenses

Licenses and fees collected from businesses engaged in the wholesale and retail sale of cigarettes and other tobacco products. (chapter 82.24 RCW)

0222

Commercial Driver Schools

Fees collected to license and regulate persons or business engaged in providing traffic safety education programs to the public. (chapter 46.82 RCW)

0223

Contractors Registration

Licenses and fees collected from businesses selling building construction related services of the construction trades as contractors and sub-contractors. (chapter 18.27 RCW)

0224

Collection Agencies

Fees collected to license and regulate persons or businesses engaged in soliciting claims or collecting debts for another. (chapter 19.16 RCW)

0225

Burning Permit Fees

Fees collected from landowners for various types of permits to allow burning on property. (chapter 70.94 RCW)

0226

Corporation Licenses and Fees

Fees collected from corporations including original application fees, renewal fees, business filing fees, digital signature fees, late fees, etc. (chapter 23B.01 RCW)

0227

Marijuana Licenses and Fees

Licenses and fees collected from producers, processors and retailers engaged in the wholesale and retail sale of marijuana, useable marijuana and marijuana-infused products. (RCW 69.50.325)

0229

Electrical Licenses

Licenses and fees collected from individuals performing as electricians in the installing of electrical components in the building and construction industry. (chapter 19.28 RCW)

0231

Employment Agency Licenses

Fees collected to license and regulate persons or businesses engaged in obtaining employment for job seeker where the job seeker pays a fee. (chapter 19.31 RCW)

0232

Engineering and Surveying Licenses

Fees collected to license and regulate persons or businesses engaged in providing engineering or land surveying services. (chapter 18.43 RCW)

0233

Farm Labor Licenses

Licenses and fees collected from farm related businesses who hire migrant farm labor. (chapter 19.30 RCW)

0234

Educational Institutions Registration Fees

Application and renewal fees collected from colleges and universities which fall under the Degree-Granting Institutions Act. (RCW 28B.85.060)

0236

Firearms Licenses, Fees, and Permits

Fee collected to license firearms dealers and those persons applying for concealed weapons permits. (chapter 9.41 RCW)

0237

Commercial Fishing Licenses

License fees collected from individuals and businesses for commercial salmon gear, salmon waivers, charter licenses, other commercial food fish gear, hard-shell clam mechanical harvester gear, shellfish fisheries gear, wholesale fish dealers, and other food fish and shellfish commercial licenses. (chapters 77.65 and 77.70 RCW)

0238

Franchise Licenses

Fees from securities registration and notification filing fees.

0240

Funeral Licenses

Fees collected to license and regulate the handling of human remains, embalmers, funeral directors and funeral establishments. (chapter 18.39 RCW)

0242

Health Fees and Licenses

Certification and license application and renewal fees collected for mental health providers, child care providers, chemical dependency treatment service programs and massage therapist health care professionals. (chapters 70.96A, 71.24, and 74.15 RCW)

0244

Horse Racing Licenses and Fees

Licenses and other fees collected by the Washington Horse Racing Commission. (chapter 67.16 RCW)

0245

Hunting and Fishing Licenses

License fees collected from individuals for recreational fishing, big game hunting and small game hunting. (chapter 77.32 RCW)

0246

Insurance Licenses and Fees

Licenses, appointment, renewal and related fees collected from insurance agents and brokers. (chapter 48.17 RCW)

0248

Liquid Fuel Licenses

Special fuel trip permit filing fees. (RCW 82.38.100)

0249

Landscape Architects

Fees collected to license and regulate persons or businesses engaged in providing landscape architectural services. (chapter 18.96 RCW)

0250

Fireworks Licenses

Fees collected to license the manufacture, transportation, display and sale of fireworks. (chapter 70.77 RCW)

0251

Dental Licenses

Certification and license application and renewal fees collected for various dental health care professionals. (chapters 18.29, 18.30, and 18.32 RCW)

0252

Medical Licenses

Certification and license application and renewal fees collected for various medical health care professionals.

0253

Motor Vehicle Licenses

Fees collected for the registration of motor vehicles, carrier terminal audit registration for trucks and emission testing. (RCW 43.21A.650, 46, 680.030, 70.120.170, 79A.08.089, and 81.80.321)

0254

Motor Vehicle Operator Licenses

Fees collected from those applying for or renewing drivers’ licenses and personal identification cards. (chapter 46.20 RCW)

0255

Automobile Sales Licenses

Fees collected to license and regulate persons or businesses engaged in the sale or auction of motor vehicles, motor homes, mobile homes and trailers. (chapter 46.70 RCW)

0256

Notary Fees and Commission of Deeds

Fees collected to license persons engaged in administering oaths or affirmations, witnessing signatures, authenticating documents, or any other act a notary of this state is authorized to perform. (RCW 42.44.010)

0258

Registered and Licensed Practical Nurse Licenses

Certification and license application and renewal fees collected for various registered nurse and licensed practical nurse health care professionals. (RCW 18.79.030)

0260

Optician Licenses

Certification and license application and renewal fees collected for optician health care professionals. (chapters 18.53 and 81.54 RCW)

0261

Optometrist Licenses

Certification and license application and renewal fees collected for optometrist health care professionals. (chapters 18.53 and 81.54 RCW)

0262

Pharmacy Licenses

Certification and license application and renewal fees collected for pharmacy health care professionals. (chapter 18.64 RCW)

0263

Puget Sound Pilot Licenses

Fees collected from Puget Sound and Grays Harbor licensed pilots for initial license and annual license renewals, and stipends collected for the pilot trainee program. (RCW 88.16.090)

0264

Nursing Home Administrative Licenses

Certification and license application and renewal fees collected for nursing home administrator health care professionals. (chapter 18.52 RCW)

0266

Power Licenses

Annual fees collected from operators of hydropower facilities. (chapter 90.16 RCW)

0267

Real Estate Excise Tax Transaction Fees

Fee collected on real estate excise tax transactions in Washington. (chapter 82.45 RCW)

0268

Public Utilities Regulatory Fees

Regulatory fees charged to utility companies.(chapter 80.24 RCW)

0270

Real Estate Licenses

Fees collected to license and regulate persons or businesses engaged in negotiating, buying, selling or leasing real estate on behalf of others. (chapter 18.85 RCW)

0271

Sewage Treatment Plant Operator Licenses

Fees collected for the certification and testing of sewage plant operators. (chapter 70.95B RCW)

0272

Safety Inspection Licenses and Fees

Licenses and fees collected from individuals and businesses in the operation of specialized equipment or practices in buildings and building related constructions industry such as explosives, elevators, mobile homes, amusement rides, factory built housing, commercial coaches, pressure vessels, asbestos, and plumbers.

0274

Credit Union Licenses and Fees

Assessment fees billed to credit unions licensed in Washington.

0275

Ocularist Licenses

Certification and license application and renewal fees collected for oculist health care professionals.(chapter 18.55 RCW)

0276

Forest Practices Permit Fees

Fees for forest practice applications collected from landowners and timber companies, and county forest practice fees for moratorium recording. (chapter 76.09 RCW)

0277

Securities Licenses, Permits, and Fees

Fees collected for licensing securities broker-dealers and investment advisors as well as a variety of filings such as franchise and business opportunity filings.

0278

Occupational Therapist Licenses

Certification and license application and renewal fees collected for occupational health care professionals.(RCW 18.59.050)

0279

Vessel Registration Fees

Fees collected from the registration of vessels used in the state and exemption fees collected from foreign vessels that request to be exempt from pilotage. (chapter 79.100 RCW)

0281

Sellers of Travel

Fees collected to license persons or businesses engaged in negotiating, buying, selling or leasing travel accommodations. (chapter 19.138 RCW)

0283

Veterinarian Licenses

Certification and license application and renewal fees collected for various veterinarian health care professionals.

0285

Water Resources Fees

Fees collected for planning, review and inspection of hydraulic works to assure safety; and fees for processing water rights applications, permits, certificates, extensions, protests and recording. (chapter 90.03 RCW)

0286

Water Quality Fees

Fees collected for wastewater discharge to fund the administration of the waste water permit program. (RCW 90.48.465)

0287

Well Construction and Licensing

Fees collected for well construction and for well operator licenses. (chapter 18.104 RCW)

0290

Log Patrol Licenses

Fees collected for log brands, log brand books and log patrol licenses from timber companies. (chapter 76.36 RCW)

0291

Marriage Licenses

Fees collected for the issuance of marriage licenses. (RCW 36.18.010(5))

0292

Business License Fees

Fees collected for filing of master license applications, renewals or late fees. (RCW 19.02.085)

0294

Hazardous Waste Fees

Fees collected from hazardous waste generators to fund hazardous waste and toxics reduction programs as well as fees collected from the U.S. Department of Energy and facilities that dispose of mixed waste. (chapters 70.95E, 70.105, and 43.200 RCW)

0295

Certified Acupuncturist Licenses

Certification and license application and renewal fees collected for acupuncture health care professionals. (chapter 18.06 RCW)

0296

Replacement Tire Fee

Fee charged on the retail sale of new tires. (RCW 70.95.510)

0297

Boating Safety Distributions

Distributions to local governments of boating safety funds.(RCW 88.02.650)

0298

Alcohol Beverage License Fees Distributions

Distributions of license fees to the University of Washington and Washington State University. (RCW 66.08.180)

0299

Other Licenses, Permits, and Fees

All other licenses, permits and fees collected without specific revenue source coding assigned to them.

 

0300 - Federal Revenue

Revenue that the state receives from the federal government under grant and similar agreements where the state is required to expend the revenue in accordance with federal program specifications. It also includes revenues associated with expenditures that are fully reimbursed by the federal government.

0301

African Development Foundation

0303

Institute of Museum Services

0304

Inter-American Foundation

0305

National Endowment for the Arts

0306

National Endowment for the Humanities

0307

Office of National Drug Control Policies

0308

Peace Corps

0309

Legal Services Corporation

0310

Department of Agriculture

Federal revenue received from the Department of Agriculture to fund school breakfast and lunch programs, food stamp program, summer food service program, and nutrition program for women, infants, and children.

0311

Department of Commerce

Federal revenue received from the Department of Commerce to fund the establishment of university marine research and to assist in salmon restoration.

0312

Department of Defense

Federal revenue received from the Department of Defense to fund National Guard operations and to support basic research for military operations.

0313

Central Intelligence Agency

0314

Department of Housing and Urban Development

Federal revenue received from the Department of Housing and Urban Development to help expand the supply of affordable housing for persons of low and moderate income.

0315

Department of the Interior

Federal revenue received from the Department of the Interior to develop and implement programs for the benefit of wildlife and their habitat.

0316

Department of Justice

Federal revenue received from the Department of Justice to support criminal justice and victims of crime programs.

0317

Department of Labor

Federal revenue received from the Department of Labor to fund the Unemployment Insurance program and to improve the quality of the workforce by providing workforce investment activities.

0319

Department of State

0320

Department of Transportation

Federal revenue received from the Department of Transportation to fund highway planning and construction programs.

0321

Department of the Treasury

0323

Appalachian Regional Commission

0327

Office of Personnel Management

0329

Commission on Civil Rights

0330

Equal Employment Opportunity Commission

0332

Federal Communications Commission

0333

Federal Maritime Commission

0334

Federal Mediation and Conciliation Service

0339

General Services Administration

Federal revenue received from the General Services Administration primarily to fund election reform.

0340

Government Printing Office

0342

Library of Congress

0343

National Aeronautics and Space Administration

0344

National Credit Union Administration

0346

National Labor Relations Board

0347

National Science Foundation

Federal revenue received from the National Science Foundation to encourage and support basic research in the education, science, and computer and information science areas.

0355

Federal Revenue - Non-Assistance

Receipts from a federal agency when a state agency provides vendor services and the related expenditures are charged to a federal expenditure authority code, or, other receipts from federal agencies that are not classified as federal assistance, even though the related expenditures are charged to federal expenditure authority codes. Revenue Source Code 0355 facilitates the matching of federal revenues and expenditures for budget purposes.

0357

Railroad Retirement Board

0358

Securities and Exchange Commission

0359

Small Business Administration

0360

Smithsonian Institution

0361

International Trade Commission

0362

Tennessee Valley Authority

0364

Veterans Administration

0366

Environmental Protection Agency

Federal revenue received from the Environmental Protection Agency to finance the costs of drinking water infrastructure and water quality management activities.

0368

National Gallery of Art

0370

Overseas Private Investment Corporation

0377

Nuclear Regulatory Commission

0378

Commodity Futures Trading Commission

0381

Department of Energy

0383

Federal Emergency Management Agency

0384

Department of Education

Federal revenue received from the Department of Education to fund special education, Title I, Pell grant, and other programs in support of Washington’s schools.

0385

Scholarship and Fellowship Foundations

0386

Pension Benefit Guaranty Corporation

0387

Consumer Product Safety Commission

0388

Architectural and Transportation Barriers Compliance Board

0389

National Archives and Records Administration

0390

Miscellaneous Commissions

0391

United States Institute of Peace

0392

National Council on Disability

0393

Department of Health and Human Services

Federal revenue received from the Department of Health and Human Services to fund the medical assistance program (Medicaid, Title XIX), research grants, and other social and health service programs in Washington.

0394

Corporation for National and Community Service

0396

Social Security Administration

Federal revenue received from the Social Security Administration to fund the social security disability insurance program.

0397

Homeland Security

Federal revenue received from Homeland Security to fund emergency preparedness including emergency equipment, planning and training, and surveying critical infrastructure.

0398

US Agency for International Development

0399

Federal Assistance - Miscellaneous

03DS

Federal Revenue Distributions (State Treasurer Only)

Distributions of reportable federal revenues that must be reported as expenditures on the Schedule of Expenditures of Federal Awards.

   

0400 - State Charges and Miscellaneous Revenue

 

Revenue that the state receives from individuals, organizations, businesses and other governments for goods and services in conjunction with state-sponsored programs.

0401

Investment Income

Earnings on deposits and investments. Investment earnings may also be coded by specific type for example dividend income (Revenue Source Code 0411), and capital gains and losses (Revenue Source Code 0413).  Costs of investment activities are recorded in Revenue Source Code 0473.

0402

Income from Property

Revenues from rentals/leases of state owned land, facilities and equipment.
Examples include: sales of parking permits; right of way or easement charges; rental/lease of commercial and non-commercial land and buildings; advertising and communication site leases; and rental of equipment including motor pool rentals.

0404

Cost of Supervision Assessment Fee

Fees assessed on offenders under community supervision by the Department of Corrections. (RCWs 72.11.040 and 9.94A.780)

0405

Fines, Forfeits and Seizures

Amounts collected as penalties for an offense or breach of contract. Also includes the state’s share of federal property seizures. Examples include toll violations, library fines, and assessments for late payments.

Does not include penalty assessments for crime victims’ compensation which are recorded in Revenue Source Code 0417.

0406

Litter Control Revenue

Fee levied on the value of various products manufactured and sold within the state including but not limited to, groceries, newspapers, and food for human or pet consumption. (chapter 82.19 RCW)

0407

Patient Care

Medical and dental co-pays collected from inmates of state correctional facilities.

0409

Interest Income

Interest earned unrelated to investing activities. Examples include interest on property sales agreements, past due accounts receivable, and loan agreements.

0410

Unclaimed Monies

Amounts received by the Department of Revenue as unclaimed property under the Uniform Unclaimed Property Act. (chapter 63.29 RCW)

0411

Dividend Income
Income to shareholders derived from a division of a company’s profits. Dividends may be in the form of cash, stock or property.

0413

Capital Gains and Losses

Gains and losses resulting when the value of an investment asset, for example stocks, bonds, mutual funds, or real estate, is more or less than its carrying cost (book value).  Capital gains and losses may be realized or unrealized.

0415

Sale of Property – Timber

Revenues resulting from the following activities on state-owned land: timber contract sales, including settlement of defaulted contracts and other related timber contract fees; contract harvesting and other log sales; and damaged timber sales.

0416

Sale of Property – Other

Proceeds from the sale or disposal of property, consumable supplies, materials, and products in governmental type accounts. Property includes land, buildings, equipment, salvage, intangible property (such as, right-of-ways and royalties), sand and gravel, and nursery seedlings.

Does not include property sales in the normal course of business by a proprietary type account.

0417

Victims of Crime Compensation

Penalties assessed against criminal offenders for assistance to crime victims. (chapter 7.68 RCW)

0418

Gain or Loss On Sale of Capital Assets

The gain or loss on the sale or disposal of a capital asset in a proprietary type account. The gain or loss is calculated by subtracting the remaining book value (original cost less accumulated depreciation) from the proceeds from the sale.

0420

Charges For Services

Amounts collected in the course of regular business for sales of services. Examples include charges for administering local tax collection, fees for processing applications, fees for administrative hearings, and charges for equipment repair.

0421

Publications and Documents

Revenue received from the sale of paper and electronic publications and documents. Examples include state produced publications, manuals, and documents such as, maps, laws, rules, guides, photos.

0423

Room, Board and Meals

Revenues received by the state for room, board, and meals associated with the operation of a state program. Examples include housing and dining revenues at higher education institutions and amounts paid by or on behalf of inmates of state correctional facilities towards costs of room and board.

Does not include room and board for residents of state veterans’ homes or Department of Social and Health Services’ institutions/facilities which are recorded to Revenue Source Code 0523.

0424

Tuition and Fees

Tuition collected for main and extension campuses for residents and non-residents, part time and full time students, and staff and student tuition waivers. Legislatively established tuition covers operating, building, and student and activity fees. Note: Only operating fees as defined in RCW 28B.15.031 are to be deposited in Account 149.

0425

Filing Fees and Legal Services

Fees collected for filing, recording, registering, or archiving instruments or documents that (1) have or serve a legal or official function or (2) do not include a license or permit being issued. Also includes fees collected by county auditors or recording officers for their official services (RCW 36.22.175 (1), and charges for legal services related to filing documents or establishing a fee.

0427

Property and Resources Management

Fees collected for property and resources management to include such things as fire suppression, road maintenance, land assessments, and surveillance and maintenance of low level radioactive materials disposal.

0430

Dedicated Student Fees

Fees collected that are dedicated to the support of specific courses or activities. Examples include lab fees, fees for continuing education programs, health fees, athletic and recreation center fees, technology fees, and renewable energy fees.

0434

Hazardous Waste Cleanup Recoveries

Amounts collected by the Department of Ecology for mandatory and voluntary cleanup of hazardous waste cleanup activities, clean up of oil and non-oil spills and environmental restoration.

0440

Indirect Cost Reimbursement

To record indirect cost reimbursement associated with grants, contracts and other agreements.

0441

Contributions and Grants

Contributions and grants received by the state that are not restricted by contract or grant. Amounts received may be expended for or by the account/program receiving the monies for the purposes for which the monies were given.

0444

Grant Repayments

Amounts collected as repayments of loan principal associated with a loan made under a federal or state loan program or other budgeted loan.

0445

Unemployment Compensation Reimbursement

Reimbursement for unemployment benefits paid in-lieu of taxes of received from state agencies. (RCW 50.44.060)

0447

Health Benefit Payments

Subsidy reimbursement and rebate payments received for health benefits. Not considered federal revenue.

0448

Statewide Indirect Cost Recoveries

Any indirect costs or cost allocation amounts recovered as a result of the inclusion of the Statewide Cost Allocation Plan (SWCAP) allocation in an agency’s indirect rate or cost allocation plan. Amounts recovered by an agency are to be deposited into the General Fund.

0450

Sales of Goods and Supplies - Proprietary Funds

To record the sale of merchandise purchased for resale. This revenue source must be used when expenses are recorded to cost of goods sold (Object F).

0458

Public Facilities District Payment

To record annual payment received as required by RCW 36.100.040.

0470

Judicial Information System Fees

Fees collected for access to the Judicial Information System administered by the court system for non-court in-state and all out-of-state users. (RCW 2.68.020)

0471

Unemployment Compensation Contributions

Unemployment benefit contributions received from employers. (RCW 50.24.010)

0472

Workers' Compensation Contributions

Premiums paid by Washington employers and employees for workers' compensation insurance. (RCW 51.32.073)

0473

Costs of Investment Activities

Investment fees and expenses paid to external sources such as banks and other financing institutions for investment activities and securities lending transactions. Fees include external management fees, commissions, consultant fees, legal fees and other investment management related expenses paid to external sources. This source code should have a net debit balance.

0477

Lottery Ticket Proceeds

Amounts received from the sales of lottery tickets. (RCW 67.70.230)

0478

Lottery Ticket Returns

Retailer adjustments against lottery ticket sales. Examples include misprinted tickets, torn tickets, promotional tickets and returned tickets. (RCW 67.70.230)

0484

LCB State Excess Profit Distributions

Amounts received by the Liquor and Cannabis Board and distributed to various funds as prescribed by law. Does not include amounts classified as Beer or Wine Taxes. (chapters 66.08 and 82.08 RCW)

0485

Immaterial Prior Period Adjustments

Immaterial corrections related to prior period activity. Generally, only credits are allowed; debits require the approval of the agency’s OFM Accounting Consultant. Only used with General Ledger code 3215 “Immaterial Adjustments to Prior Periods.” Refer to Subsection 90.20.15.e.

0486

Recoveries of Prior Expenditure Authority Expenditures

Receipt of cash/vendor credit for the recovery of an expenditure/expense charged to a prior period. Also used to record the liquidation of over-estimated accrued expenditures/expenses from a prior period when it is expected that no further payments will be made. Generally, only credits are allowed; debits require approval of the agency’s OFM Accounting Consultant. Refer to Subsection 90.20.45.

0487

Recoveries of Student Financial Aid Expenditures

Recoveries of overpayments to schools or individuals of state need grant funds.

0489

Amortization

The increase or decrease of non-cash changes in the fair value of investments. Only use with GL 3220 “Noncash Revenues.”

0490

Cash Over and Short

Amounts of cash over or short for a cash deposit, required to make the deposit equal the source document total.

0492

Autopsy Cost Reimbursements

Amounts distributed to counties to reimburse for autopsy costs. (RCW 68.50.104)

0493

Aquatic Lands Distributions

Amounts distributed to towns from harbor area and tideland leases. Amounts distributed must be used for water-related improvements. (RCW 79.115.150)

0494

Impaired Driving Safety Distributions
Amounts distributed to cities, towns, and counties for projects related to reducing impaired driving. (RCWs 46.68.260 and 82.14.320.)

0496

Insurance Premiums

Amounts collected by the Department of Enterprise Services, Office of Risk Management from state agencies for coverage in the state’s liability program. Also includes premiums for active employees collected by Health Care Authority for medical, dental, life, and long-term disability insurance.

0497

Charges For Transportation Services

Revenues collected for transportation services to include such things as ferry services, toll revenue, and transponder sales.

0498

Tort Claim Reimbursement

Reimbursements to the state for tort claim damages – for example, damages to property and lost revenues – caused by third parties.

0499

Other Revenue

Revenue that the state receives from individuals, organizations, businesses and other governments for goods and services in conjunction with state sponsored programs without specific revenue source coding assigned to them. Examples include industrial insurance refunds, miscellaneous student services, and photocopying.

04DS

Unclaimed Property Distributions

To record funds distributed by the Department of Revenue to owners, property reported to under the Uniform Unclaimed Property Act. (chapter 63.29 RCW)

0500 - Private/Local Charges and Miscellaneous Revenue

Resources provided to the state by nonfederal sources such as private individuals, local governments, commercial enterprises, and foundations that are restricted by contract or agreement. It can also include revenues associated with expenditures that are fully reimbursed by private/local sources.

0523

Board, Room, and Meals

Revenue received from residents, hospice care organizations and family members of residents of Veterans’ Homes for their portion of the room, board and meal expenses. Also includes revenue for room, board, and meals received on behalf of residents at Department of Social and Health Services’ institutions/facilities.

Does not include room, board, and meals associated with the operation of a state program which are recorded to Revenue Source Code 0423.

0535

Energy Facility Application and Monitoring Fees

Revenue received by the Energy Facility Site Evaluation Council for the evaluation, licensing and monitoring of major energy facilities in Washington. (chapter 80.50 RCW)

0541

Private/Local Contributions and Grants

Contributions and grants from nonfederal sources external to the state. Similar to federal grants, the expenditure of these private/local contribution and grant revenues are restricted by contract or agreement.

0546

Federal Revenue – Pass Through

Federal revenue received from other state governments, local governments or private entities.

0597

Reimbursable Contracts

Revenue received pursuant to reimbursable contracts with private/local organizations including counties, cities, other states, and transit authorities.

0600 - Transfers

Amounts transferred by state agencies to other accounts and/or agencies; including treasurer’s transfers of resources collected by one state agency/account to the agency/account that expends the resources.

0611

Bond Transfers In

Transfers of bond proceeds to an account as specified by law.

0612

Bond Transfers Out

Transfers of bond proceeds from an account as specified by law.

0621

Operating Transfers In

Transfers of revenue to one account from another without a requirement for repayment (this is the positive revenue). Generally, operating transfers in and out (Revenue Source Codes 0621 and 0622) net to zero at the agency level.

0622

Operating Transfers Out

Transfers of revenues from one account to another without equivalent flows of assets in return (this is the negative revenue). Generally, operating transfers in and out (Revenue Source Codes 0621 and 0622) net to zero at the agency level.

0623

Investment Administration Transfers

Transfers of revenue from various accounts managed by the State Investment Board (SIB) to the State Investment Board Expense Account (Account 031) as needed to cover the operating expenses of SIB. (RCW 43.33A.160) (SIB Only)

0626

Noncash Revenue Transfers – Compensation

Transfers of revenue between operating accounts (other than the General Fund) and non cash Special Account Retirement Contribution Increase Revolving Account (Account 427) or the Salary and Insurance Increase Revolving Account (Account 406).

0627

Noncash Revenue Transfers – Other

Transfers of resources other than cash.

0633

Timber Tax Transfer

Transfers of timber tax collected on behalf of the state from the Timber Tax Distribution Account (Account 02W) to the General Fund. (RCW 84.33.041)

0634

Streamlined Sales and Use Tax Mitigation Transfer

Transfers from the General Fund to the Streamlined Sales and Use Tax Mitigation Account (Account 14L) to mitigate local sales tax revenue net losses as a result of the sourcing provisions of the streamlined sales and use tax agreement. (RCW 82.14.500)

0635

Air Pollution Control (Ride Share) Transfer

Transfers between the Air Pollution Control Account (Account 216) and the General Fund.

0636

State Treasurer’s Service Account Transfer

Transfers from the State Treasurer’s Service Account (Account 404) to the General Fund.

0637

Liquor Excise Tax Account Transfer

Transfers of liquor excise taxes from the Liquor Excise Tax Account (Account 107) to the Liquor Revolving Account and the General Fund.  (RCW 82.08.170)

0638

General Fund and Basic Health Plan Trust Account Transfer - Marijuana Revenues

Transfers of marijuana revenues from the Dedicated Marijuana Account (Account 315) to the General Fund and the Basic Health Plan Trust Account.  (RCWs 69.50.540(2)(d) and 69.50.540(5)(g))

0639

Electric Vehicle Sales Tax Exemption Transfer

Transfers from the Multimodal Transportation Account to the General Fund. (RCW 82.08.809)

0640

Washington Opportunity Pathways Account Transfer – Lottery Revenues

Transfers of lottery revenues from the State Lottery Account (Account 577) and the Shared Game Lottery Account (Account 433) to the Washington Opportunity Pathways Account (Account 17F). (RCWs 67.70.240(1)(c) and 67.70.340(1) and (2))

0641

Stadium & Exhibition Account Transfer – Lottery Revenues

Transfers of lottery revenues from the State Lottery Account (Account 577) to Stadium and Exhibition Center Account (Account 816). (RCW 67.70.240(5))

0642

Student Achievement Account Transfer – Lottery Revenues

Transfers of lottery revenues from the State Lottery Account (Account 577) and the Shared Game Lottery Account (Account 433) to the Student Achievement Account (Account 299). (RCW 67.70.240(3); 67.70.340(1) and (2))

0643

Education Construction Account Transfer – Lottery Revenues

Transfers of lottery revenues from the State Lottery Account (Account 577) and the Shared Game Lottery Account (Account 433) to the Education Construction Account (Account 253). (RCW 67.70.240(3); 67.70.340(1) and (2))

0644

General Fund Transfer – Lottery Revenues

Transfers of lottery revenues from the Shared Game Lottery Account (Account 433) to the General Fund. (RCW 67.70.340(4))

0645

Budget Stabilization Transfer

Transfers from the General Fund to the Budget Stabilization Account (Account 14B). (RCW 43.79.495)

0647

Child and Family Reinvestment Account Transfer

Transfers from the General Fund to the Child and Family Reinvestment Account (Account 18T). (RCW 74.13.107)

0648

Commute Trip Reduction Transfer

Transfers from the Multimodal Transportation Account (Account 218) to the General Fund to reimburse the General Fund for tax credits provided to businesses participating in the commute trip reduction program. (RCW 82.70.040)

0649

Unclaimed Property Transfer

Transfers of unclaimed property between the Unclaimed Personal Property Account (Account 196) and the General Fund. (RCW 63.29.230)

0651

Flood Control Transfer

Transfers from the General Fund to the Flood Control Assistance Account (Account 02P). (RCW 86.26.007)

0653

Columbia River Water Delivery Transfer

Transfers from the General Fund to the Columbia River Water Delivery Account (Account 15K). (chapter 90.90 RCW)

0654

County Criminal Justice Transfer

Transfers from the General Fund to the County Criminal Justice Assistance Account (Account 03L). (RCW 82.14.310)

0655

Municipal Criminal Justice Transfer

Transfers from the General Fund to the Municipal Criminal Justice Assistance Account (Account 03M). (RCW 82.14.320/330)

0657

Criminal Justice Treatment Transfer

Transfers from the General Fund to the Criminal Justice Treatment Account (Account 05C). (RCW 70.96A.350(4)(a))

0659

Site Closure Account Transfer

Transfers from the Perpetual Surveillance and Maintenance Account (Account 500). (RCW 43.200.080)

0663

Recreation Access Pass Transfer

Transfers of the proceeds from the sale of discover passes and day-use permits from the Recreation Access Pass Account (Account 237) to the State Wildlife Account (Account 104), the Park Land Trust Revolving Account (Account 087), and the Parks Renewal and Stewardship Account (Account 269).  (2SSB 5622)

0664

Clean Alternative Fuel Commercial Vehicle Tax Credit Transfer

Transfers from the Multimodal Transportation Account (Account 218) to the General Fund. (RCW 82.04.4496 and 82.16.0496).

0666

Fair Account Transfer

Transfers from the General Fund to the Fair Account (Account 131). (RCW 15.76.115)

0667

Initiative 773 Transfers

Transfers of cigarette and tobacco products taxes from the Health Services Account (Account 760) to the Violence0.

Reduction and Drug Enforcement Account (Account 181), Water Quality Account (Account 139), and Tobacco Prevention and Control Account (Account 828) as required by Initiative 773. (RCW 43.72.900(2)(a), 3(a), & 3(c))

0668

Education Savings Account Transfer

Transfers from the Education Savings Account (Account 291) to the Washington Distinguished Professorship Trust Account (Account 653), the Washington Graduate Fellowship Trust Account (Account 534), College Faculty Awards Trust Account (Account 743), and the Common School Construction Account (Account 113). (RCW 43.79.465)

0677

Agency Incentive Savings Transfers In

Transfers to the Savings Incentive Account (Account 290) of half of the dollar value of certain General Fund state appropriations that are unspent as of June 30. The transfers are made to the credit of the individual state agencies that achieved the savings. (RCW 43.79.460) (OFM Only)

0678

Equity Transfers In

Transfers of assets into an account normally associated with the creation of the account or the close-out of another account. Generally, equity transfers in and out (Revenue Source Codes 0678 and 0679) must net to zero at the agency level.

0679

Equity Transfers Out

Transfers of assets out of an account normally associated with the closure of the account. Generally, equity transfers in and out (Revenue Source Codes 0678 and 0679) must net to zero at the agency level.

0680

Pension Benefit Reserves Transfers In

Transfers between reserve balances within the same pension plan. Employee contributions are accumulated in the member reserves of the plan to which the employee belongs, until retirement or withdrawal. Upon retirement, these accumulated contributions are transferred into the larger benefit reserves pool of the same plan to initiate the monthly pension benefit payment process. (DRS Only)

0681

Pension Benefit Reserves Transfers Out

Transfers between reserve balances within the same pension plan. Employee contributions are accumulated in the member reserves of the plan to which the employee belongs, until retirement or withdrawal. Upon retirement, these accumulated contributions are transferred into the larger benefit reserves pool of the same plan to initiate the monthly pension benefit payment process. (DRS Only)

0683

Retirement System Transfer

Transfers of amounts not needed for administration from the Volunteer Firefighters’ and Reserve Officers’ Relief and Pension Administrative Account (Account 204) to the Volunteer Firefighters’ and Reserve Officers’ Relief and Pension Principal Account (Account 614). (RCW 41.24.030) (BVFFRO Only)

0688

UW Internal Lending Program Transfers

Transfers of monies to record the Internal Lending Program activity between governmental, enterprise and internal service accounts. (University of Washington Only)

0689

Operating Transfers -  Toll Charges

Transfers of toll revenues from a toll collecting account to another account to facilitate the payment of debt service.

0690

Special Transfers

Statewide transfers from dedicated accounts and other accounts for special litigation or budget purposes.

0693

Operating Transfers - Debt Service

Transfer of monies between accounts to facilitate the payment of debt service as specified by law.

0694

Operating Transfers - Debt Service Reimbursements

Transfer of monies from accounts designated by the legislature to reimburse the General Fund for the payment of debt service.

0696

Operating Transfers - Motor Fuel Taxes

Transfer of motor vehicle fuel taxes from various transportation accounts (including the Motor Vehicle Account (Account 108), Transportation Partnership Account (Account 09H), Puget Sound Capital Construction Account (Account 099), Transportation 2003 (Nickel) Account (Account 550) to transportation debt service funds (including the Highway Bond Retirement Account (Account 303), Ferry Bond Retirement Account (Account 304) and the Transportation Improvement Bond Retirement Account (Account 305).

   

 

0800 - Other Revenues and Financing Sources

Other revenues and financing sources not recorded elsewhere including those associated with debt financing activities, resources supporting trust activities, and certain noncash activities, such as receipt of donated commodities.

0802

Employer Pension Contributions

Contributions received from employers of members enrolled in state administered pension plans.

0803

Employee Pension Contributions

Contributions received from employees enrolled in state administered pension plans.

0804

State Pension Contributions

Contributions received from the General Fund to support state administered pension plans.

0807

Certificates of Participation

Resources provided through the issuance of certificates of participation by the Office of the State Treasurer that are used to finance real estate acquisition, construction and renovation and equipment acquisition.

0809

Capital Leases

Resources provided through a capital lease agreement used to finance capital acquisitions.

0820

Capital Contributions

Intra-state contributions of capital assets received by a proprietary fund type account.

0825

Pool Participant Contributions

Contributions received from participant members of the Deferred Compensation Plan and the Local Government Investment Pool (LGIP). (DRS and OST use only)

0850

Payments to Escrow Agents for Refunded COPs

Amounts sent to an Escrow Agent to refund (defease) a COP issue.

0851

Original Issue Discount – Refunding COPs

Discount associated with the issuance of refunding COPs. Refunding COPs are sold at a discount when the stated interest rate on the COPs is less than the market rate of interest for similar securities when the COPs are sold.

0852

Underwriters Discount / Costs of Issuance – Refunding COPs

COP sale expenses associated with the issuance of refunding COPs, specifically, the underwriters discount and cost of issuance expenses.

0853

Original Issue Premium – Refunding COPs

Premium associated with the issuance of refunding COPs. Refunding COPs are sold at a premium when the stated interest rate on the COPs is more than the market rate of interest for similar securities when the COPs are sold.

0854

Proceeds of Refunding COPs

Amount of the total par or face value of refunding COPs.

0855

Payments to Escrow Agents for Refunded Bonds

Amounts sent to an Escrow Agent to refund (defease) a bond issue.

0856

Original Issue Discount - Refunding Bonds

Discount associated with the issuance of refunding bonds. Refunding bonds are sold at a discount when the stated interest rate on the bonds is less than the market rate of interest for similar securities when the bonds are sold.

0857

Underwriters Discount / Costs of Issuance – Refunding Bonds

Bond sale expenses associated with the issuance of refunding bonds, specifically, the underwriters discount and cost of issuance expenses.

0858

Original Issue Premium - Refunding Bonds

Premium associated with the issuance of refunding bonds. Refunding bonds are sold at a premium when the stated interest rate on the bonds is more than the market rate of interest for similar securities when the bonds are sold.

0859

Refunding Bonds Issued

Amount of the total par or face value of refunding bonds.

0860

Bonds Issued

Amount of the total par or face value of all tax-exempt bonds, except refunding bonds.

0862

Original Issue Discount - Bonds

Discount associated with the issuance of all bonds, except refunding bonds. Bonds are sold at a discount when the stated interest rate is less than the market rate of interest for similar securities when the debt is sold.


0863

Original Issue Premium - Bonds

Premium associated with the issuance of all bonds, except refunding bonds. Bonds are sold at a premium when the stated interest rate is more than the market rate of interest for similar securities when the debt is sold.

0864

Taxable Bonds Issued

Amount of the total par or face value of taxable bonds issued.

0865

Note Proceeds

Amount of the total par or face value of notes issued.

0866

Loan Principal Repayment

Amounts received from non-state entities in repayment of the principal amount of loans issued by a state agency.

0868

Original Issue Discount - COPs

Discount associated with the issuance of all COPs, except refunding COPs. COPs are sold at a discount when the stated interest rate is less than the market rate of interest for similar securities when the debt is sold.

0869

Original Issue Premium - COPs

Premium associated with the issuance of all COPs, except refunding COPs. COPs are sold at a premium when the stated interest rate is more than the market rate of interest for similar securities when the debt is sold.

0871

Special Items

Significant items, subject to management’s control, that are either 1) unusual in nature or 2) infrequent in occurrence.  (OFM Only)

0872

Extraordinary Items

Extraordinary items are both 1) unusual in nature and 2) infrequent in occurrence.  (OFM Only)

 
 

0900 – Non-Revenue Activities*

Amounts related to various suspense codes that must be adjusted to zero at year-end.

0901

Interagency Reimbursements

Amounts received from another agency to reimburse for expenditures that cannot immediately be allocated to the proper expenditure coding.

0902

Recoveries of Current Expenditure Authority Expenditures

Amounts received from a non-state entity to reimburse for expenditures that cannot immediately be allocated to the proper expenditure coding.

0920

Items Placed in Suspense

Amounts received by an agency that are identifiable by account, but cannot be immediately allocated to the proper revenue source coding.

0921

Rental Excise Tax Suspense

Rental taxes received by an agency pending remittance to the Department of Revenue.

0925

Undistributed Receipts

Amounts received for which the correct coding is pending determination.

0940

Deposit Adjustments and Returned Checks

Amounts due to an agency related to deposit adjustments or NSF checks.

*

At fiscal year end, amounts in 0900 - Non-Revenue Activities source codes are to be reclassified to the appropriate asset, liability, revenue, or expenditure/expense coding.


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