| STATE OF NEBRASKA | ||||
| AS - STATE ACCOUNTING DIVISION | ||||
| CHART OF ACCOUNTS | ||||
| EXPENDITURE ACCOUNTS | ||||
| N | Non-posting | |||
| M | Machine posting only | |||
| blank | Posting allowed | |||
| Object | Level of Detail | Posting Edit | General Description | |
| 500000 | 3 | N | EXPENDITURES | |
| 510000 | 4 | N | PERSONAL SERVICES | |
| 511100 | 5 | PERMANENT SALARIES-WAGES | ||
| 511200 | 5 | TEMPORARY SALARIES-WAGE | ||
| 511300 | 5 | OVERTIME PAYMENTS | ||
| 511400 | 5 | PREMIUM PAY | ||
| 511500 | 5 | SHIFT DIFFERENTIAL PYMT | ||
| 511600 | 5 | PER DIEM PAYMENTS | ||
| 511700 | 5 | EMPLOYEE BONUSES | ||
| 511800 | 5 | COMPENSATORY TIME PAID | ||
| 511900 | 5 | SUPPLEMENTAL | ||
| 512100 | 5 | VACATION LEAVE EXPENSE | ||
| 512200 | 5 | SICK LEAVE EXPENSE | ||
| 512300 | 5 | HOLIDAY LEAVE EXPENSE | ||
| 512400 | 5 | MILITARY LEAVE EXPENSE | ||
| 512500 | 5 | FUNERAL LEAVE EXPENSE | ||
| 512600 | 5 | CIVIL LEAVE EXPENSE | ||
| 512700 | 5 | INJURY LEAVE EXPENSE | ||
| 512800 | 5 | ADMINISTRATIVE LEAVE EXP | ||
| 512900 | 5 | UNION ACTIVITY EXPENSE | ||
| 515100 | 5 | RETIREMENT PLANS EXPENSE | ||
| 515200 | 5 | FICA EXPENSE | ||
| 515400 | 5 | LIFE & ACCIDENT INS EXP | ||
| 515500 | 5 | HEALTH INSURANCE EXPENSE | ||
| 515600 | 5 | COLLEGE VISION INS EXPENS | ||
| 515900 | 5 | EMPLOYEE BENEFIT EXP-UN | ||
| 516100 | 5 | EMPLOYEE RELOCATION | ||
| 516200 | 5 | TUITION ASSISTANCE | ||
| 516300 | 5 | EMPLOYEE ASSISTANCE PRO | ||
| 516400 | 5 | UNEMPLOYM COMP INS EXP | ||
| 516500 | 5 | WORKERS COMP PREMIUMS | ||
| 519100 | 5 | OTHER PERSONAL SERV EXP | ||
| 519300 | 5 | LEAVE WITHOUT PAY | ||
| 520000 | 4 | N | OPERATING EXPENSES | |
| 521100 | 5 | POSTAGE EXPENSE | ||
| 521200 | 5 | COM EXPENSE - VOICE/DATA | ||
| 521290 | 5 | COM EXPENSE - DATA ONLY | ||
| 521291 | 5 | COM EXPENSE - VIDEO | ||
| 521300 | 5 | FREIGHT EXPENSE | ||
| 521400 | 5 | DATA PROCESSING EXPENSE | ||
| 521500 | 5 | PUBLICATION & PRINT EXP | ||
| 521600 | 5 | ANNUITY & RETIREMENT PAY | ||
| 521700 | 5 | 1099 ROYALTY PAYMENTS | ||
| 521800 | 5 | CASH SHORT ADJUSTMENT | ||
| 521900 | 5 | AWARDS EXPENSE | ||
| 522000 | 5 | 1099 AWARDS | ||
| 522100 | 5 | DUES & SUBSCRIPTION EXP | ||
| 522200 | 5 | CONFERENCE REGISTRATION | ||
| 522300 | 5 | WARDS OF THE STATE EXP | ||
| 522400 | 5 | SUBSISTENCE | ||
| 522500 | 5 | EMPLOYEE MOVING EXPENSE | ||
| 522600 | 5 | JOB APPLICANT EXPENSE | ||
| 522700 | 5 | DEFICIENCY CLAIMS | ||
| 522800 | 5 | E-COMMERCE OPER EXP | ||
| 522900 | 5 | EMPLOYEE PARKING EXP | ||
| 523000 | 5 | VOLUNTEER EXPENSE | ||
| 523100 | 5 | UTILITIES EXPENSE | ||
| 523201 | 5 | NATURAL GAS | ||
| 523202 | 5 | ELECTRICITY | ||
| 523203 | 5 | WATER | ||
| 523204 | 5 | SEWER | ||
| 523205 | 5 | CHILLED WATER | ||
| 523206 | 5 | COAL | ||
| 523207 | 5 | PROPANE | ||
| 523208 | 5 | STEAM | ||
| 523219 | 5 | OTHER UTILITY | ||
| 523500 | 5 | PROMPT PAY INTEREST | ||
| 523600 | 5 | INTEREST EXPENSE | ||
| 524100 | 5 | RENT EXPENSE-LAND | ||
| 524600 | 5 | RENT EXPENSE-BUILDINGS | ||
| 524700 | 5 | RENT EXP-OTHER REAL PROP | ||
| 524900 | 5 | RENT EXP-DEPR SURCHARGE | ||
| 525100 | 5 | RENT EXP-OFFICE EQUIP | ||
| 525200 | 5 | RENT EXP-DATA PROC EQUIP | ||
| 525400 | 5 | RENT EXP-COMM EQUIP | ||
| 525500 | 5 | RENT EXP-OTHER PERS PROP | ||
| 526100 | 5 | REP & MAINT-REAL PROPERT | ||
| 527100 | 5 | REP & MAINT-OFFICE EQUIP | ||
| 527200 | 5 | REP & MAINT-MOTOR VEHICL | ||
| 527300 | 5 | REP & MAINT-MEDICAL EQUI | ||
| 527400 | 5 | REP & MAINT-DATA PROC | ||
| 527500 | 5 | REP & MAINT-COMM EQUIP | ||
| 527600 | 5 | REP & MAINT-HOUSE/INST E | ||
| 527700 | 5 | REP & MAINT-PHOTO/MEDIA | ||
| 527800 | 5 | REP & MAINT-OTHER PROPER | ||
| 531100 | 5 | OFFICE SUPPLIES EXPENSE | ||
| 531500 | 5 | SUPPLIES USED FOR PRODUC | ||
| 532100 | 5 | NON-CAPITALIZED ASSET PUR | ||
| 533100 | 5 | HOUSEHOLD & INSTIT EXP | ||
| 533900 | 5 | FOOD EXPENSE | ||
| 534500 | 5 | AGRICULTURAL SUPPLIES EX | ||
| 534600 | 5 | ED & RECREATIONAL SUP EX | ||
| 534700 | 5 | ENG TECH & COMM SUP EXP | ||
| 534800 | 5 | CONST & MAINT SUP EXP | ||
| 534900 | 5 | MISCELLANEOUS SUP EXP | ||
| 535100 | 5 | MEDICAL SUPPLIES | ||
| 537100 | 5 | LABORATORY SUP EXP | ||
| 538100 | 5 | VEHICLE & EQUIP SUP EXP | ||
| 539100 | 5 | INDIRECT COST ALLOWANCE | ||
| 539200 | 5 | DEBT SERVICE EXPENSE | ||
| 539300 | 5 | THIRD PARTY REIMB | ||
| 539500 | 5 | PURCHASING CARD SUSPENSE | ||
| 539900 | 5 | RESALE/DISTRIBUTIONS | ||
| 541100 | 5 | ACCTG & AUDITING SERVICES | ||
| 541200 | 5 | PURCHASING EXPENSES | ||
| 541500 | 5 | LEGAL SERVICES EXPENSE | ||
| 541600 | 5 | GROSS PROCEEDS LEGAL EXP | ||
| 541700 | 5 | LEGAL RELATED EXPENSE | ||
| 541800 | 5 | LEGAL EXP-EMPLOYEE REIMBU | ||
| 541900 | 5 | SETTLEMENTS | ||
| 542100 | 5 | SOS TEMP SERV - PERSONNEL | ||
| 542200 | 5 | TEMP SERV - OUTSIDE | ||
| 542500 | 5 | ENG & ARCH SERVICES | ||
| 543100 | 5 | IT CONSULTING-APPLICATION | ||
| 543200 | 5 | IT CONSULTING-HW/SW SUPP | ||
| 543300 | 5 | IT CONSULTING-OTHER | ||
| 543500 | 5 | MGT CONSULTANT SERVICES | ||
| 543600 | 5 | MEDICAL REVIEW CONSULTING | ||
| 544100 | 5 | PHYSICIAN SERVICES | ||
| 544200 | 5 | NURSING SERVICES | ||
| 544300 | 5 | PSYCHOLOGICAL SERVICES | ||
| 544400 | 5 | HOSPITAL SERVICES | ||
| 544500 | 5 | PHARMACY SERVICES | ||
| 544600 | 5 | OPTICAL SERVICES | ||
| 544700 | 5 | AUDIOLOGY SERVICES | ||
| 544800 | 5 | AMBULANCE SERVICES | ||
| 544900 | 5 | DENTAL SERVICES | ||
| 545000 | 5 | LABORATORY SERVICES | ||
| 545100 | 5 | CITY/COUNTY HEALTH DEPT | ||
| 545200 | 5 | MEDICAL ASSESSMENT SERV | ||
| 546800 | 5 | VETERINARY SERVICES | ||
| 546900 | 5 | OTHER MEDICAL SERVICES | ||
| 547100 | 5 | EDUCATIONAL SERVICES | ||
| 547300 | 5 | INTERPRETER SERVICES | ||
| 547400 | 5 | JUVENILE SERVICES | ||
| 547500 | 5 | MAILING SERVICES | ||
| 548100 | 5 | DEBT ISSUANCE CONTRACT SE | ||
| 548400 | 5 | TRANSACTION PROCESSING SE | ||
| 548500 | 5 | LAWN/LANDSCAPE/SNOW REMOV | ||
| 548600 | 5 | PEST CONTROL | ||
| 548700 | 5 | REFUSE/RECYCLING | ||
| 548800 | 5 | FIRE EXTINGUISHERS | ||
| 548900 | 5 | WEED CONTROL | ||
| 549100 | 5 | LAUNDRY/UNIFORM SERVICES | ||
| 549200 | 5 | JANITORIAL/SECURITY SRVS | ||
| 549300 | 5 | UNIFORM SERVICES | ||
| 549500 | 5 | HAZARDOUS WASTE DISPOSAL | ||
| 549600 | 5 | CONSTRUCTION SERVICES | ||
| 549700 | 5 | TELEPHONE SERVICES | ||
| 554900 | 5 | OTHER CONTRACTUAL SERVICE | ||
| 555100 | 5 | SOFTWARE RENEWAL/MAIN FEE | ||
| 555200 | 5 | NON-CAPITALIZED SOFTWARE | ||
| 556100 | 5 | INSURANCE EXPENSE | ||
| 556200 | 5 | TORT PREMIUMS | ||
| 556300 | 5 | SURETY & NOTARY BONDS | ||
| 557100 | 5 | PROPERTY TAX EXPENSE | ||
| 558100 | 5 | INVENTORIES FOR RESALE | ||
| 559100 | 5 | OTHER OPERATING EXP | ||
| 559200 | 5 | RET PAYS-NPERS ONLY | ||
| 559300 | 5 | LOAN PRG PAY-RURAL HEALTH | ||
| 559400 | 5 | RESTRICTED AGENCY USE | ||
| 559421 | 5 | LAW ENFORECEMENT - AGC 21 | ||
| 559433 | 5 | LAW ENFORECEMENT - AGC 33 | ||
| 559464 | 5 | LAW ENFORECEMENT - AGC 64 | ||
| 559500 | 5 | LOAN PROG PAYMENTS | ||
| 560000 | 4 | N | DEPRECIATION EXPENSE | |
| 560900 | 5 | DEPR-INFRASTRUCTURE | ||
| 561200 | 5 | DEPR-BUILDINGS | ||
| 561500 | 5 | DEPR-IMP. TO BUILDINGS | ||
| 561800 | 5 | DEPR-PLANT EQUIPMENT | ||
| 562100 | 5 | DEPR-HEAVY EQUIPMENT | ||
| 562400 | 5 | DEPR-MACHINERY & EQUIP | ||
| 562700 | 5 | DEPR-LAW ENFORC & SEC EQ | ||
| 563000 | 5 | DEPR-FURN AND OFFICE EQ | ||
| 563300 | 5 | DEPR-COMP. EQ & SOFTWARE | ||
| 563600 | 5 | DEPR-COMMUN. & ELEC. EQ | ||
| 563900 | 5 | DEPR-FIXED SITE WR COMM E | ||
| 564200 | 5 | DEPR-VEHICLES & VEHICLE E | ||
| 564500 | 5 | DEPR-AIRCRAFT & EQUIPMENT | ||
| 564800 | 5 | DEPR-LIBRARIES & MUSEUMS | ||
| 565100 | 5 | DEPR-LIVESTOCK | ||
| 566900 | 5 | DEPR-OTHER FIXED ASSETS | ||
| 570000 | 4 | N | TRAVEL EXPENSES | |
| 571100 | 5 | BOARD & LODGING | ||
| 571600 | 5 | MEALS-NOT TRAVEL STATUS | ||
| 571800 | 5 | TAXABLE TRAVEL EXPENSES | ||
| 571900 | 5 | MEALS-ONE DAY TRAVEL | ||
| 572100 | 5 | COMMERCIAL TRANSPORTATION | ||
| 573100 | 5 | STATE-OWNED TRANSPORT | ||
| 574500 | 5 | PERSONAL VEHICLE MILEAGE | ||
| 574600 | 5 | CONTRACTUAL SERV - TRAVEL | ||
| 574700 | 5 | VOLUNTEER TRAVEL EXPENSES | ||
| 575100 | 5 | MISC TRAVEL EXPENSE | ||
| 580000 | 4 | N | CAPITAL OUTLAY | |
| 580300 | 5 | LAND | ||
| 580600 | 5 | IMPROVEMENTS TO LAND | ||
| 580900 | 5 | INFRASTRUCTURE | ||
| 581200 | 5 | BUILDINGS | ||
| 581500 | 5 | IMPROVEMENTS TO BUILDINGS | ||
| 581800 | 5 | PLANT EQUIPMENT | ||
| 582100 | 5 | HEAVY EQUIPMENT | ||
| 582400 | 5 | MACHINERY & EQUIPMENT | ||
| 582700 | 5 | LAW ENFORCEMENT & SECURIT | ||
| 583000 | 5 | FURNITURE AND OFFICE EQUI | ||
| 583300 | 5 | COMPUTER EQUIP & SOFTWARE | ||
| 583600 | 5 | COMMUN. & ELECTRONIC EQ | ||
| 583900 | 5 | FIXED SITE WIRELESS COMMU | ||
| 584200 | 5 | VEHICLES & VEHICLE EQ | ||
| 584500 | 5 | AIRCRAFT & EQUIPMENT | ||
| 584800 | 5 | LIBRARIES & MUSEUMS | ||
| 585100 | 5 | LIVESTOCK | ||
| 586900 | 5 | OTHER FIXED ASSETS | ||
| 587000 | 5 | OTHER CAPITAL OUTLAYS | ||
| 587400 | 5 | MASTER LEASE | ||
| 587500 | 5 | CIP - IMPROV TO BUILD | ||
| 587600 | 5 | HANGAR ADVANCES | ||
| 587700 | 5 | FUEL STORAGE ADVANCES | ||
| 587800 | 5 | NE LIBRARY COMMISSION | ||
| 588000 | 5 | N | UNIVERSITY FIXED ASSETS | |
| 589000 | 5 | DONATED FIXED ASSETS | ||
| 590000 | 4 | N | GOVERNMENT AID | |
| 591100 | 5 | AID TO LOCAL GOVERNMENTS | ||
| 591200 | 5 | 1099-AID TO LOCAL GOVERNM | ||
| 592100 | 5 | ASSISTANCE TO/FOR INDIVID | ||
| 592200 | 5 | 1099-AID TO/FOR INDIVIDUA | ||
| 592500 | 5 | 1099 MEDICAL SVCS - INDIV | ||
| 593100 | 5 | GRANTS | ||
| 594100 | 5 | SUBRECIPIENT EXP FOR SEFA | ||
| 595100 | 5 | CONTRACTUAL AID | ||
| 599100 | 5 | OTHER GOVERNMENT AID | ||
| 599200 | 5 | 1099-AID-SERVICES | ||
| 599300 | 5 | 1099-AID-INCOME | ||
| 599400 | 5 | 1099-AID-RENT | ||
| 599500 | 5 | 1099-AID-MEDICAL | ||
| 599900 | 4 | N | CONVERTED EXPENDITURES | |
| 599999 | 5 | CONVERTED EXPENDITURES | ||