Return to Table of Contents

Click here to print the entire Chapter 75 (PDF Version)


state seal

Chapter 75 - Uniform Chart of Accounts

75.10 Coding Structures
75.10.10 About the uniform chart of accounts June 1, 2015
75.10.20 Descriptions of the code types June 1, 2015

75.20 Agency Codes and Authorized Abbreviations
75.20.10 Sequential by code number July 1, 2015
75.20.20 Alphabetical by title July 1, 2015
75.20.30 Sequential by code number within functional group July 1, 2015

75.30 Fund / Account Codes
75.30.10 GAAP fund types June 1, 2011
75.30.20 Cash and budget type codes Jan. 1, 2016
75.30.30 Fund types and subsidiary accounts - government-wide statement codes July 1, 2002
75.30.40 Roll-up funds and subsidiary accounts - fund statement codes July 1, 2016
75.30.50 Account codes: sequential by code number July 1, 2017
75.30.60 Account codes: alphabetical by title July 1, 2017

75.40 General Ledger Account Codes
75.40.10 Sequential by code number Oct. 1, 2016
75.40.20 Sequential by code number with description Oct. 1, 2016

75.50 Expenditure Authority
75.50.10 Expenditure authority type and expenditure character codes with descriptions Oct. 1, 2016
75.50.20 Operating expenditure authority codes Jan. 1, 2016
75.50.30 Capital expenditure authority codes Apr. 1, 2009
75.50.40 Schedule of expenditure authority types and codes not included on the Expenditure Authority Schedule June 1, 2009

75.60 Statewide Program Codes
75.60.10 Sequential by code number with descriptions Oct. 1, 2016

75.65 Statewide Project Type Codes
75.65.10 Information technology data needs July 1, 2017
75.65.20 Special provisions for information technology project type coding July 1, 2017
75.65.30 Sequential by code number with descriptions July 1, 2017

75.70 Object/Subobject/Sub-subobject Codes
75.70.10 Sequential by code number July 1, 2017
75.70.20 Sequential by code number with description July 1, 2017
75.70.30 Object/Subobject Decisions Flowcharts July 1, 2017

75.80 Revenue Source Codes

75.80.10 Categories of revenue June 1, 2004
75.80.20 Major revenue source code descriptions July 1, 2003
75.80.30 Sequential by code number Oct. 1, 2016
75.80.40 Sequential by code number with description Oct. 1, 2016

Click here if you would like to print a PDF Version of this document.


Return to Table of Contents