5359XX - Other Expenses

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.

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.

 

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.