5359XX - Other Expenses

Account	Title
535900	Other Expenses
535900001	Undercover Investigation Resources To record expense allowances given to undercover officers to assist in criminal investigations.
535900002	Refund/Medicaid/Medicare
535900003	Other Expense-ICF-MR State Owned For fees paid by Division of Mental Health to the Division of Medical Assistance as required by the Medicaid Assessment Program for state-owned ICF/MR facilities.
535900004	LTCPN Administration Fee
535900005	PDP Fees
535900006	Mercury Switch Reimbursement To reimburse vehicle recycling facilities for mercury switches that are removed from vehicles in order to reduce the quantity of mercury released into the environment.
535900007	Emission Rebate
535900008	Lust (Leaking Underground Storage Tank) Cleanup Reimbursement
535901	Other Expenses, Nonoperating Used by proprietary funds only.

The following two definitions are used in determining whether investment earnings and realized/unrealized gains/losses should be recorded as general revenues or program revenues:

Program Revenue:

Investment earnings and realized/unrealized gains/losses that are legally restricted for use in specific functions or programs.

General Revenue:

Investment earnings and realized/unrealized gains/losses that are not legally restricted for use in specific functions or programs.

Account	Title
535909	Realized Loss on Sale of Investments - General Revenue
535910	Realized Loss on Sales of Investments - Program Revenue This account is used to record the loss when the net proceeds from the sale of an investment are less than the cost of the investment.

Account	Title
535911	Unrealized Loss on Investments - Program Revenue
535912	Investment Income Distribution Net investment income allocated to participants in the Local Government Trust Fund.
535913	Unrealized Loss on Investments - General Revenue
535914	Realized loss on sale of investments - Nonoperating - Program Revenue For use by proprietary funds only.
535916	Unrealized loss on investments - Nonoperating - Program Revenue For use by proprietary funds only.
535918	Investment Expense - Nonoperating - Program Revenue For use by proprietary funds only; to record investment expense that will net into nonoperating investment earnings.
535920	Refunded to Grantors This account is used to record the portion of a grant that was drawn down but not earned or expended and is repaid to the grantor. For year-end reporting for proprietary funds, this account will roll to Miscellaneous nonoperating expense.
535923	Legislative Mandated Transfer – Nonoperating expense To be used by universities and other component units for legislatively mandated transfers to the primary government or other external entities. For year-end reporting, this account will roll with nonoperating expenses-miscellaneous. Primary government agencies should not use this account, but use the statewide transfer account “538043 Legislative Mandated Transfer” instead.
535925	Component Unit CI Reversion This account is to be used by component units for the amount of capital projects appropriation that is reverting to the General Fund. For year-end reporting, this account will roll to Miscellaneous nonoperating expense. (Primary government agencies should use acct 5384AA for capital project reversions to the General fund.)
535926	Component Unit Reversion of CI to Statewide Project Reserve Budget Code This account is to be used by universities and other component units for the reversion of cost savings on a project to the statewide Project Reserve budget code. For year-end reporting, this account will roll with Miscellaneous nonoperating expense. (Primary government agencies should use account 538070 for the transfer to Proj Reserve Bud code.)
535927	Component Unit Transfer to Statewide Contingency Reserve – Nonoperating Expense For universities and other component units to account for the transfer of funds appropriated for contingency by SL 2011-145 (sect. 20.4(a)). For year-end reporting, this account will roll with Miscellaneous nonoperating expense. Primary government agencies should not use this account but instead use account 538071 Transfer to Contingency Reserve.
535930	Aircraft Expenses
535935	Equipment Usage This account is used for payment for the operation of equipment owned by other agencies of the federal government
535940	Collection Costs Fees paid to a vendor to collect a debt owed to the state. These fees may be a fixed amount or calculated as a percentage of the debt amount collected.
535950	Petty/Imprest Cash This account is used to create a petty cash or imprest cash fund and to record year end activity per state policy and procedures.
535960	Electronic Payment Processing Fees Fees associated with processing electronic payments (payments by charge card, credit card, debit card, or electronic funds transfer). Includes transaction and processing fees that the statewide credit card processor will charge for processing electronic payments.
535970	Payments in Accordance with Trust Arrangements Used by private purpose trust funds to account for the disbursement of the assets held in trust capacity in accordance with the agreements.
535971	Payments in Accordance with Custodial Arrangements Used by custodial funds to account for the disbursement of the assets held in a custodial capacity in accordance with the agreements.
535972	Payments of Property Tax to Local Governments Used by custodial funds for payments of property tax collections to local governments that will be disbursed within 3 months or less.
535973	Payments in Accordance with Child Support Agreements Used by custodial funds for payments in accordance with child support agreements that will be disbursed within 3 months or less.
535974	Payments of Sales and Use Tax to Local Governments Used by custodial funds for payments of sales and use tax collections for local governments that will be disbursed within 3 months or less.