FUND/ACCOUNT CODES
| SECTION 7.2.2 FUND/ACCOUNT CODES |
| 7.2.2.3 | Roll-Up Funds and Account Groups | Effective Date: | July 1, 1998 |
| Fund Type Title/Roll-Up Fund Title | Roll-Up Fund | Fund Type | Materiality Level 06-30-97 |
| General Fund | |||
| Basic Account | A1 | AA | $1,000,000 |
| Restricted Accounts | A2 | AA | 1,000,000 |
| Special Revenue Funds | |||
| Motor Vehicle Fund | BA | BA | 1,000,000 |
| Transportation Fund | BB | BA | 1,000,000 |
| State Wildlife Fund | BC | BA | 546,000 |
| Common School Construction Fund | BD | BA | 1,000,000 |
| Central Administrative and Regulatory Fund | B1 | BA | 1,000,000 |
| Human Services Fund | B2 | BA | 1,000,000 |
| Natural Resources Fund | B3 | BA | 1,000,000 |
| Higher Education Fund | B5 | BA | 1,000,000 |
| Debt Service Funds | |||
| General Obligation Bond Fund | C1 | CA | 1,000,000 |
| Transportation Bond Fund | C4 | CA | 1,000,000 |
| Capital Projects Funds | |||
| State Facilities Fund | D1 | DA | 1,000,000 |
| Higher Education Facilities Fund | D5 | DA | 1,000,000 |
| Enterprise Funds | |||
| Liquor Fund | EA | FA | $1,000,000 |
| Workers' Compensation Fund | EB | FA | 1,000,000 |
| Convention and Trade Fund | EC | FA | 252,000 |
| Lottery Fund | EF | FA | 1,000,000 |
| Institutional Fund | EG | FA | 712,000 |
| State Ferry Fund | E4 | FA | 1,000,000 |
| Student Services Fund | E5 | FA | 1,000,000 |
| Other Activities Fund | E9 | FA | 1,000,000 |
| Internal Service Funds | |||
| Central Services Fund | FA | GA | 1,000,000 |
| Central Stores Fund | FB | GA | 253,000 |
| Equipment Revolving Fund | FC | GA | 1,000,000 |
| Data Processing Revolving Fund | FD | GA | 1,000,000 |
| Printing Services Fund | FE | GA | 637,000 |
| Motor Transport Fund | FF | GA | 474,000 |
| State Employees' Insurance Fund | FG | GA | 1,000,000 |
| Risk Management Fund | FH | GA | 452,000 |
| Higher Education Revolving Fund | F5 | GA | 1,000,000 |
| Expendable Trust Funds | |||
| Human Services Trust Fund | G2 | HA | 1,000,000 |
| Higher Education Trust Fund | G5 | HA | 1,000,000 |
| Deferred Compensation Trust Fund | G6 | HA | 1,000,000 |
| Miscellaneous Trust Fund | G9 | HA | 1,000,000 |
| Nonexpendable Trust Funds | |||
| Higher Education Endowment Fund | H5 | HB | 1,000,000 |
| Common School Permanent Fund | H6 | HB | 1,000,000 |
| Pension and Investment Trust Funds | |||
| Public Employees' Retirement System Plan 1 Fund | I1 | HC | $1,000,000 |
| Public Employees' Retirement System Plan 2 Fund | I2 | HC | 1,000,000 |
| Teachers' Retirement System Plan 1 Fund | I4 | HC | 1,000,000 |
| Teachers' Retirement System Plan 2 and 3 Defined | |||
| Benefit Fund | I5 | HC | 1,000,000 |
| Teachers' Retirement System Plan 3 Defined | |||
| Contribution Fund | I6 | HC | 1,000,000 |
| L.E.O.F.F. Retirement System Plan 1 Fund | I7 | HC | 1,000,000 |
| L.E.O.F.F. Retirement System Plan 2 Fund | I8 | HC | 1,000,000 |
| State Patrol Retirement Fund | ID | HC | 1,000,000 |
| Judicial Retirement Fund | IE | HC | 216,000 |
| Volunteer Firefighters' Retirement Fund | IF | HC | 1,000,000 |
| Judges Supplemental Retirement Defined | |||
| Contribution Fund | IG | HC | 240,000 |
| Judges Retirement Fund | IH | HC | 180,000 |
| Local Government Pooled Investments Fund | IJ | HC | 1,000,000 |
| Agency Funds | |||
| Clearing Fund | JA | HD | N/A |
| Suspense Fund | JB | HD | N/A |
| Local Government Distributions Fund | JC | HD | N/A |
| Pooled Investments Fund | JE | HD | N/A |
| General Fixed Assets Account Group | KA | IA | 1,000,000 |
| General LongTerm Obligations Account Group | LA | JA | 1,000,000 |
| Proprietary Fund Type Financing Authorities | MZ | MA | N/A |