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New York State Accounting System User Procedures Manual

Volume Name
STATEWIDE ACCOUNTING POLICIES MANUAL
Volume
IX
Date
1/1/11
Section Name
State Funds Included in the CAFR
Section
V-1

The following is a comprehensive list of those funds included in the New York State reporting entity as of April 1, 2009:

GENERAL FUND
Fund Number Fund (Account) Title
001
Local Assistance Account
003
State Purposes Account
004
Tax Stabilization Reserve Account
005
Contingency Reserve Account
006
Universal Pre-K Reserve Account
007
Community Projects Account
008
Rainy Day Reserve Account
009
Guaranteed Appropriation
013
Attica State Employee Victims’ Account
014
FMAP Contingency Fund
017
Refund Reserve Account
100
General Fund - Note Repayment Account
166
Fringe Benefit Escrow Account
167
Health Insurance Reserve Receipts Account
318
New York State Infrastructure Trust Account
323
Centralized Services Account
324
Youth Commissary Account
325
State Exposition Special Account
326
Correctional Services Commissary Account
331
Agencies Enterprise Account
334
Agencies Internal Service Account
339
Miscellaneous State Special Revenue Account
343
Mental Hygiene Revolving Account
347
Youth Vocational Education Account
348
Tobacco Revenue Guarantee
351
Sheltered Workshop Account
352
Patient Workshop Account
353
Mental Hygiene Community Stores Account
394
Joint Labor/Management Administration Account
395
Audit and Control Revolving Account
396
Health Insurance Revolving Account
397
Correctional Industries Revolving Account
450
Industrial Exhibit Authority Account
600*
Elimination Account
* Account established to record elimination of intrafund type activity.

FEDERAL SPECIAL REVENUE FUNDS
Fund Number

Fund Title

261
Federal USDA/Food and Nutrition Services Fund
265
Federal Health and Human Services Fund
267
Federal Education
269
Federal DHHS Block Grant Fund
290
Federal Miscellaneous Operating Grants Fund
480
Unemployment Insurance Administration Fund
484
Unemployment Insurance Occupational Training Fund
486
Federal Emp. And Training Grants Fund
605*
Elimination Fund
*Fund established to record elimination of intrafund type activity.

SPECIAL REVENUE FUNDS

Fund Number Fund Title
019
Mental Health Gifts and Donations Fund
020
Combined Expendable Trust Fund
023
New York Interest on Lawyer Fund
024
New York State Archives Partnership Trust Fund
025
Child Performer’s Protection Fund
050
Tuition Reimbursement Fund
052
NYS Local Government Records Management Improvement Fund
053
School Tax Relief Fund
054
Charter Schools Stimulus Fund
055
Not For Profit Short-Term Revolving Loan Fund
056
Hudson River Valley Greenway Fund
059
Rehabilitative Alcohol and Substance Abuse Treatment
061
HCRA Resources Fund
073
Dedicated Mass Transportation Trust Fund
225
MTA Financial Assist Fund
300
Sewage Treatment Program Management & Administration Fund
301
ENCON Special Revenue Fund
302
Conservation Fund
303
Environmental Protection and Oil Spill Compensation Fund
305
Training and Education Program on OSHA Fund
306 
Lawyers' Fund for Client Protection Fund
307
Equipment Loan for the Disabled Fund
313
Mass Transportation Operating Assistance Fund
314
Clean Air Fund
321
Legislative Computer Services Fund
328
Biodiversity Stewardship and Research Fund
332
Combined Nonexpendable Trust Gift/Bequests Fund
333
Winter Sports Education Trust Fund
335
Musical Instrument Revolving Fund
337
Rural Housing Assistance Fund
338
Arts Capital Revolving Fund
340
Court Facilities Incentive Aid Fund
341
Employment Training Fund
342
Homeless Housing and Assistance Fund
346
Chemical Dependence Service Fund
349
Lake George Park Trust Fund
354
State Police and Motor Vehicle Law Enforcement Fund
355
New York Great Lakes Protection Fund
359
Federal Revenue Maximization Fund
360
Housing Development Fund
362
NYS/DOT Highway Safety Program Fund
365
Vocational Rehabilitation Fund
366
Drinking Water Program Management and Administration Fund
368
NYC County Clerks' Operations Offset Fund
369
Judiciary Data Processing Offset Fund
383
Supplemental Jury Facilities Fund
385
USOC Lake Placid Olympic Training Fund
390
Indigent Legal Services Fund
482
Unemployment Insurance Interest and Penalty Fund
981
Sole Custody - Special Revenue Fund
985
Sole Custody - Public Asset Fund
601*
Elimination Fund
* Fund established to record elimination of intrafund type activity.

DEBT SERVICE FUNDS

Fund Number

Fund Title

064
Debt Service Reduction Reserve Fund
304
Mental Health Services Fund
311
General Obligation Debt Service Fund
315
Grade Crossing Elimination Debt Service Fund
316
State Housing Debt Service Fund
319
Department of Health Income Fund
361
Clean Water/Clean Air Fund
364
Local Government Assistance Tax Fund
980
Debt Service Sole Custody Fund
983
Tobacco Settlement Financing Corp
602*
Elimination Fund
* Fund established to record elimination of intrafund type activity.

CAPITAL PROJECTS FUNDS

Fund Number

Fund Title

002
State Capital Projects Fund
072
Dedicated Highway and Bridge Trust Fund
075
NYS Canal System Development Fund
076
State Parks Infrastructure Trust Fund
077
NYS Passenger Facility Charge Fund
078
Environmental Protection Fund
079
Clean Water/Clean Air Implementation Fund
080
Hudson River Park Fund
101
Energy Conservation/Improved Transportation Bond Fund
103
Parks and Recreation Land Acquisition Bond Fund
105
Pure Waters Bond Fund
106
Outdoor Recreation Development Bond Fund
109
Transportation Capital Facilities Bond Fund
115
Environmental Quality Protection Bond Fund
118
Rail Preservation and Development Bond Fund
119
State Housing Bond Fund
121
Rebuild and Renew NY Transportation Bond Act of 2005 Fund
123
Transportation Infrastructure Renewal Bond Fund
124
1986 Environmental Quality Bond Act Fund
126
Accelerated Capacity & Transportation Improvement  Bond Fund
127
Clean Water/Clean Air Bond Fund
291
Federal Capital Projects Fund
310
Forest Preserve Expansion Fund
312
Hazardous Waste Remedial Fund
317
Pine Barrens Fund
322
Lake Champlain Bridges Fund
327
Suburban Transportation Fund
357
DFY Facilities Improvement Fund
358
Youth Centers Facility Fund
374
Housing Assistance Fund
376
Housing Program Fund
378
Natural Resource Damage Fund
380
DOT Engineering Services Fund
387
Miscellaneous Capital Projects Fund
389
Mental Hygiene Facilities Captial Improvement Fund
399
Correctional Facilities Capital Improvement Fund
973
Sole Custody - Capital Projects Fund
603*
Elimination Fund
* Fund established to record elimination of intrafund type activity.

PROPRIETARY FUNDS
ENTERPRISE

Fund Number

Fund Title

065
SUCF Educational Facilities Payment Fund
074
SUNY Residence Halls Rehab & Repair Fund
160
State Lottery
165
Lottery Prize
221
Combined Student Loan Fund
330
State University Dormitory Income Fund
344
State University of New York Collection Fund
345
State University Income Fund
377
IFR/City University Tuition Fund
384
State University Capital Projects Fund
388
CUNY Capital Projects Fund
481
Unemployment Insurance Benefit
800
Lottery Financial Statements
875
Unemployment Insurance Financial Statements

FIDUCIARY FUNDS
PENSION TRUST

Fund Number Fund Title
400  
State and Local Retirement System  

PRIVATE PURPOSE TRUST

Fund Number

Fund Title

021
Agriculture Producer’s Security
022
Milk Producer’s Security
801
Abandoned Property
802
Tuition Savings Program

AGENCY

Fund Number

Fund Title

129
NFP School Cap Facilities Financing Reserve Fund
130
School Capital Facilities Financing Reserve Fund
135
Child Performer’s Holding Fund
136
Child Performer's Holding Fund
137
Child Performer's Holding Fund
152
Employees Health Insurance Fund
153
Social Security Contribution Fund
154
Employee Payroll Withholding Fund
162
Employees Dental Insurance Fund
163
Management Confidential Group Insurance Fund
169
Miscellaneous NYS Agency Fund
175
EPIC Escrow Fund
176
CUNY Senior College Operating Fund
179
MMIS Statewide Escrow Fund
309
Special Education Fund
381
Alternate Correctional Facilities
382
SUNY Federal Direct Lending
978
Sole Custody - Agency Funds 

FULL ACCRUAL CONVERSION FUNDS

Fund Number

Fund Title

952
Long-Term Accrual Fund  
953
Capital Assets Fund
954
Long-Term Debt Accrual Fund
604*
Elimination Fund
* Fund established to record elimination of full accrual basis activity