State Revenue for Distribution (SRD)

Federal Revenue for Distribution (FRD)

Bond Retirement and Interest (BRI)

House of Representatives (REP)

Senate (SEN)

Joint Transportation Committee (JTC)

Joint Legislative Audit and Review Committee (JLARC)

Legislative Evaluation and Accountability Program Committee (LEAP)

Office of the State Actuary (OSA)

Joint Legislative Systems Committee (JLS)

Statute Law Committee (SLC)

Supreme Court (SUP)

State Law Library (LAW)

Court of Appeals (COA)

Commission on Judicial Conduct (CJC)

Administrative Office of the Courts (AOC)

Office of Public Defense (OPD)

Office of Civil Legal Aid (OCLA)

Office of the Governor (GOV)

Special Appropriations to the Governor (SAG)

Office of the Lieutenant Governor (LTG)

Public Disclosure Commission (PDC)

Office of the Secretary of State (SEC)

Governor's Office of Indian Affairs (INA)

Washington State Commission on Asian Pacific American Affairs (APA)

Office of the State Treasurer (OST)

Redistricting Commission (RDC)

Office of the State Auditor (SAO)

Washington Citizens' Commission on Salaries for Elected Officials (COS)

Office of the Attorney General (ATG)

Caseload Forecast Council (CFC)

Department of Financial Institutions (DFI)

Department of Commerce (COM)

Economic and Revenue Forecast Council (ERFC)

Office of Financial Management (OFM)

Washington Economic Development Finance Authority (EDA)

State Health Care Authority (HCA)

Office of Administrative Hearings (OAH)

State Lottery Commission (LOT)

Washington State Gambling Commission (GMB)

Washington State Commission on Hispanic Affairs (CHA)

Washington State Commission on African-American Affairs (CAA)

Human Rights Commission (HUM)

Department of Retirement Systems (DRS)

State Investment Board (SIB)

Department of Revenue (DOR)

Board of Tax Appeals (BTA)

Office of Minority and Women's Business Enterprises (OMWBE)

Washington State Housing Finance Commission (HFC)

Office of the Insurance Commissioner (INS)

State Board of Accountancy (ACB)

Forensic Investigations Council (FIC)

Washington Horse Racing Commission (HRC)

Board of Industrial Insurance Appeals (IND)

Liquor and Cannabis Board (LCB)

Board of Pilotage Commissioners (BPC)

Utilities and Transportation Commission (UTC)

Board for Volunteer Firefighters and Reserve Officers (BVFFRO)

Washington State Patrol (WSP)

Washington State Criminal Justice Training Commission (CJT)

Washington Traffic Safety Commission (STS)

Department of Labor and Industries (L&I)

Department of Licensing (DOL)

Military Department (MIL)

Public Employment Relations Commission (PERC)

Department of Social and Health Services (DSHS)

Department of Health (DOH)

Tobacco Settlement Authority (TOB)

Department of Veterans' Affairs (DVA)

Department of Corrections (DOC)

Department of Services for the Blind (DSB)

Law Enforcement Officers’ and Fire Fighters’ Plan 2 Retirement Board (LEOFF)

Washington Higher Education Facilities Authority (WHEFA)

Superintendent of Public Instruction (SPI)

State School for the Blind (SFB)

State Board for Community and Technical Colleges (SBCTC)

Washington State Center for Childhood Deafness and Hearing Loss (CDHL)

Workforce Training and Education Coordinating Board (WFTECB)

Department of Archaeology and Historic Preservation (DAHP)

Life Sciences Discovery Fund Authority (LSDFA)

University of Washington (UW)

Washington State University (WSU)

Eastern Washington University (EWU)

Central Washington University (CWU)

The Evergreen State College (TESC)

Western Washington University (WWU)

Washington State Arts Commission (ART)

Washington State Historical Society (WHS)

Eastern Washington State Historical Society (EWH)

Department of Transportation (DOT)

County Road Administration Board (CRAB)

Transportation Improvement Board (TIB)

Transportation Commission (TRC)

Freight Mobility Strategic Investment Board (FMSIB)

Columbia River Gorge Commission (CRG)

Department of Ecology (ECY)

Washington Pollution Liability Insurance Program (PLI)

State Parks and Recreation Commission (PARKS)

Recreation and Conservation Funding Board (RCFB)

Environmental and Land Use Hearings Office (ELUHO)

State Conservation Commission (SCC)

Department of Fish and Wildlife (DFW)

Puget Sound Partnership (PSP)

Department of Natural Resources (DNR)

Department of Agriculture (AGR)

Apple Commission (APPLE)

Alfalfa Seed Commission (ALFALFA)

Beef Commission (BEEF)

Blueberry Commission (BLUE)

Bulb Commission (BULB)

Asparagus Commission (ASPAR)

Cranberry Commission (CRAN)

Oilseeds Commission (OIL)

Dairy Products Commission (DAIRY)

Dry Pea and Lentil Commission (DRYPL)

Fruit Commission (FRUIT)

Hardwoods Commission (HRWD)

Hop Commission (HOP)

Puget Sound Gillnet Salmon Commission (GILLNET)

Potato Commission (POTATO)

Strawberry Commission (STRAW)

Mint Commission (MINT)

Red Raspberry Commission (RASP)

Seed Potato Commission (SEED)

Turf Grass Seed Commission (TURF)

Tree Fruit Research Commission (TREE)

Wine Commission (WINE)

Grain Commission (GRAIN)

Employment Security Department (ES)

Washington Health Care Facilities Authority (WHCFA)

Everett Community College (EVC)

Edmonds Community College (EDC)

Whatcom Community College (WHC)

Bellevue College (BC)

Big Bend Community College (BBC)

Centralia College (CEC)

Cascadia College (CC)

Clark College (CLC)

Pierce College (PIE)

Columbia Basin College (CBC)

Grays Harbor College (GHC)

Green River College (GRC)

Highline College (HC)

Lower Columbia College (LCC)

Olympic College (OLC)

Peninsula College (PEC)

Seattle Community College - District 6 (SCCD-6)

Shoreline Community College (SHC)

Skagit Valley College (SVC)

South Puget Sound Community College (SPS)

Spokane Community College - District 17 (SCCD-17)

Tacoma Community College (TCC)

Walla Walla Community College (WLC)

Wenatchee Valley College (WVC)

Yakima Valley Community College (YVC)

Lake Washington Institute of Technology (LWIT)

Renton Technical College (RTC)

Bellingham Technical College (BTC)

Bates Technical College (BATES)

Clover Park Technical College (CPTC)

Community and Technical College System (CTCS)

OFM Financial Statement Control (OFMFSC)

Treasurer's Transfers (TRANSFER)

Treasurer's Deposit Income (DEPINC)

Sundry Claims (SUNDRY)

Workfirst Performance Measures (WPM)

Agency Loans (LOAN)

One Time Grants (GRANT)

Stadium and Exhibition Center Distributions (SECD)

OFM Cash Flow Adjustments - General Fund - State (CFGFS)

OFM Cash Flow Adjustments - General Fund - Federal/Private Local (CFGFF/PL)

OFM Cash Flow Adjustments - All Other Funds (CFOTHER)

Contributions to Retirement Systems (CRS)

OST - Cash and Warrant Control (STCWC)

Counties (COUNTY)

Cities and Towns (CITY)

Local Health Districts (LHD)

Washington State School Directors' Association (SDA)

Note 1:
Under RCW 43.88.240, unless otherwise directed by enabling statute, the Agricultural Commodity Commissions (Agencies 5000 through 5350, and 5450) are not subject to the Budget and Accounting Act. These commissions are not included in the Agency Financial Reporting System (AFRS).

Note 2:
For accounting purposes, the State Board for Community and Technical Colleges (Agency 3520) and the individual community and technical colleges (Agencies 6050 through 6960) are not included in AFRS. Statewide financial data for these agencies, including interagency receivables and payables, are to be reported under the Community and Technical College System (Agency 6990). However, for interagency receivables and payables, the individual college is to be used for subsidiary coding. Refer to Subsection 90.20.50.c.

Note 3:
Agencies 0010, 0050, 0100, 0760, and 7000 to 7900 are utilized for administrative purposes only.

Note 4:
Agencies 8000 through 9440 are utilized for recording activity between the state and local government entities (for a detailed listing see the AFRS D37 table for counties and D38 table for cities and towns).

Note 5:
For accounting purposes, the state's component units (agencies 1060, 1480, 3040, 3460, 4120, 5990, and 7270) are not included in AFRS.

Accountancy, State Board of (ACB)

Actuary, Office of the State (OSA)

Administrative Hearings, Office of (OAH)

Administrative Office of the Courts (AOC)

African-American Affairs, Washington State Commission on (CAA)

Agency Loans (LOAN)

Agriculture, Department of (AGR)

Alfalfa Seed Commission (ALFALFA)

Apple Commission (APPLE)

Archaeology and Historic Preservation, Department of (DAHP)

Arts Commission, Washington State (ART)

Asian Pacific American Affairs, Washington State Commission on (APA)

Asparagus Commission (ASPAR)

Attorney General, Office of the (ATG)

Auditor, Office of the State (SAO)

Bates Technical College (BATES)

Beef Commission (BEEF)

Bellevue College (BC)

Bellingham Technical College (BTC)

Big Bend Community College (BBC)

Blind, Department of Services for the (DSB)

Blind, State School for the (SFB)

Blueberry Commission (BLUE)

Bond Retirement and Interest (BRI)

Bulb Commission (BULB)

Cascadia College (CC)

Caseload Forecast Council (CFC)

Central Washington University (CWU)

Centralia College (CEC)

Cities and Towns (CITY)

Civil Legal Aid, Office of (OCLA)

Clark College (CLC)

Clover Park Technical College (CPTC)

Columbia Basin College (CBC)

Columbia River Gorge Commission (CRG)

Community and Technical Colleges, State Board For (SBCTC)

Community and Technical College System (CTCS)

Conservation Commission, State (SCC)

Contributions to Retirement Systems (CRS)

Corrections, Department of (DOC)

Counties (COUNTY)

County Road Administration Board (CRAB)

Court of Appeals (COA)

Cranberry Commission (CRAN)

Criminal Justice Training Commission, Washington State (CJT)

Dairy Products Commission (DAIRY)

Dry Pea and Lentil Commission (DRYPL)

Eastern Washington University (EWU)

Ecology, Department of (ECY)

Economic and Revenue Forecast Council (ERFC)

Economic Development Finance Authority, Washington (EDA)

Edmonds Community College (EDC)

Employment Security, Department of (ES)

Environmental and Land Use Hearings Office (ELUHO)

Everett Community College (EVC)

Financial Institutions, Department of (DFI)

Financial Management, Office of (OFM)

Financial Statement Control, OFM (OFMFSC)

Fish and Wildlife, Department of (DFW)

Forensic Investigations Council (FIC)

Freight Mobility Strategic Investment Board (FMSIB)

Fruit Commission (FRUIT)

Gambling Commission, State (GMB)

Governor, Office of the (GOV)

Grays Harbor College (GHC)

Green River College (GRC)

Hardwoods Commission (HRWD)

Health, Department of (DOH)

Health Care Authority, State (HCA)

Health Care Facilities Authority, Washington (WHCFA)

Higher Education Facilities Authority, Washington (WHEFA)

Highline College (HC)

Hispanic Affairs, Washington State Commission on (CHA)

Historical Society, Eastern Washington State (EWH)

Historical Society, Washington State (WHS)

Hop Commission (HOP)

Horse Racing Commission, Washington (HRC)

House of Representatives (REP)

Housing Finance Commission, Washington State (HFC)

Human Rights Commission (HUM)

Indian Affairs, Governor's Office of (INA)

Industrial Insurance Appeals, Board of (IND)

Insurance Commissioner, Office of the (INS)

Investment Board, State (SIB)

Joint Legislative Audit and Review Committee (JLARC)

Joint Legislative Systems Committee (JLS)

Joint Transportation Committee (JTC)

Judicial Conduct, Commission on (CJC)

Labor and Industries, Department of (L&I)

Lake Washington Institute of Technology (LWIT)

Law Enforcement Officers’ and Fire Fighters’ Plan 2 Retirement Board (LEOFF)

Law Library, State (LAW)

Legislative Evaluation and Accountability Program Committee (LEAP)

Licensing, Department of (DOL)

Lieutenant Governor, Office of the (LTG)

Life Sciences Discovery Fund Authority (LSDFA)

Liquor and Cannabis Board (LCB)

Local Health Districts (LHD)

Lottery Commission, State (LOT)

Lower Columbia College (LCC)

Military Department (MIL)

Minority and Women's Business Enterprises, Office of (OMWBE)

Mint Commission (MINT)

Natural Resources, Department of (DNR)

OFM Cash Flow Adjustments - All Other Funds (CFOTHER)

OFM Cash Flow Adjustments - General Fund Federal/Private Local (CFGFF/PL)

OFM Cash Flow Adjustments - General Fund State (CFGFS)

Oilseeds Commission (OIL)

Olympic College (OLC)

One Time Grants (GRANT)

OST - Cash and Warrant Control (STCWC)

Parks and Recreation Commission, State (PARKS)

Patrol, Washington State (WSP)

Peninsula College (PEC)

Pierce College (PIE)

Pilotage Commissioners, Board of (BPC)

Pollution Liability Insurance Program, Washington (PLI)

Potato Commission (POTATO)

Public Defense, Office of (OPD)

Public Disclosure Commission (PDC)

Public Employment Relations Commission (PERC)

Public Instruction, Superintendent of (SPI)

Puget Sound Gillnet Salmon Commission (GILLNET)

Puget Sound Partnership (PSP)

Recreation and Conservation Funding Board (RCFB)

Red Raspberry Commission (RASP)

Redistricting Commission (RDC)

Renton Technical College (RTC)

Retirement Systems, Department of (DRS)

Revenue, Department of (DOR)

Revenue for Distribution, Federal (FRD)

Revenue for Distribution, State (SRD)

Salaries for Elected Officials, Washington Citizens' Commission on (COS)

School Directors' Association, Washington State (SDA)

Seattle Community College - District 6 (SCCD-6)

Secretary of State, Office of the (SEC)

Seed Potato Commission (SEED)

Senate (SEN)

Shoreline Community College (SHC)

Skagit Valley College (SVC)

Social and Health Services, Department of (DSHS)

South Puget Sound Community College (SPS)

Special Appropriations to the Governor (SAG)

Spokane Community College - District 17 (SCCD-17)

Stadium and Exhibition Center Distributions (SECD)

Statute Law Committee (SLC)

Strawberry Commission (STRAW)

Sundry Claims (SUNDRY)

Supreme Court (SUP)

Tacoma Community College (TCC)

Tax Appeals, Board of (BTA)

The Evergreen State College (TESC)

Tobacco Settlement Authority (TOB)

Traffic Safety Commission, Washington (STS)

Transportation, Department of (DOT)

Transportation Commission (TRC)

Transportation Improvement Board (TIB)

Treasurer, Office of the State (OST)

Treasurer's Deposit Income (DEPINC)

Treasurer's Transfers (TRANSFER)

Tree Fruit Research Commission (TREE)

Turf Grass Seed Commission (TURF)

University of Washington (UW)

Utilities and Transportation Commission (UTC)

Veterans' Affairs, Department of (DVA)

Volunteer Firefighters and Reserve Officers, Board for (BVFFRO)

Walla Walla Community College (WLC)

Washington State University (WSU)

Wenatchee Valley College (WVC)

Western Washington University (WWU)

Whatcom Community College (WHC)

Wine Commission (WINE)

Workforce Training and Education Coordinating Board (WFTECB)

Workfirst Performance Measures (WPM)

Yakima Valley Community College (YVC)

Note 1:
Under RCW 43.88.240, unless otherwise directed by enabling statute, the Agricultural Commodity Commissions (Agencies 5000 through 5350, and 5450) are not subject to the Budget and Accounting Act. These commissions are not included in the Agency Financial Reporting System (AFRS).

Note 2:
For accounting purposes, the State Board for Community and Technical Colleges (Agency 3520) and the individual community and technical colleges (Agencies 6050 through 6960) are not included in AFRS. Statewide financial data for these agencies, including interagency receivables and payables, are to be reported under the Community and Technical College System (Agency 6990). However, for interagency receivables and payables, the individual college is to be used for subsidiary coding. Refer to Subsection 90.20.50.c.

Note 3:
Agencies 0010, 0050, 0100, 0760, and 7000 to 7900 are utilized for administrative purposes only.

Note 4:
Agencies 8000 through 9440 are utilized for recording activity between the state and local government entities (for a detailed listing see the AFRS D37 table for counties and D38 table for cities and towns).

Note 5:
For accounting purposes, the state's component units (agencies 1060, 1480, 3040, 3460, 4120, 5990, and 7270) are not included in AFRS.

10 - GENERAL GOVERNMENT (F1)

House of Representatives (REP)

Senate (SEN)

Joint Transportation Committee (JTC)

Joint Legislative Audit and Review Committee (JLARC)

Legislative Evaluation and Accountability Program Committee (LEAP)

Office of the State Actuary (OSA)

Joint Legislative Systems Committee (JLS)

Statute Law Committee (SLC)

Redistricting Commission (RDC)

12 - General Government - Judicial

Supreme Court (SUP)

State Law Library (LAW)

Court of Appeals (COA)

Commission on Judicial Conduct (CJC)

Administrative Office of the Courts (AOC)

Office of Public Defense (OPD)

Office of Civil Legal Aid (OCLA)

19 - General Government - Governmental Operations

Office of the Governor (GOV)

Office of the Lieutenant Governor (LTG)

Public Disclosure Commission (PDC)

Office of the Secretary of State (SEC)

Governor's Office of Indian Affairs (INA)

Washington State Commission on Asian Pacific American Affairs (APA)

Office of the State Treasurer (OST)

Office of the State Auditor (SAO)

Washington Citizens' Commission on Salaries for Elected Officials (COS)

Office of the Attorney General (ATG)

Caseload Forecast Council (CFC)

Department of Financial Institutions (DFI)

Department of Commerce (COM)

Economic and Revenue Forecast Council (ERFC)

Office of Financial Management (OFM)

Washington Economic Development Finance Authority (EDA)

Office of Administrative Hearings (OAH)

State Lottery Commission (LOT)

Washington State Gambling Commission (GMB)

Washington State Commission on Hispanic Affairs (CHA)

Washington State Commission on African-American Affairs (CAA)

Department of Retirement Systems (DRS)

State Investment Board (SIB)

Department of Revenue (DOR)

Board of Tax Appeals (BTA)

Office of Minority and Women's Business Enterprises (OMWBE)

Washington State Housing Finance Commission (HFC)

Office of the Insurance Commissioner (INS)

State Board of Accountancy (ACB)

Forensic Investigations Council (FIC)

Washington Horse Racing Commission (HRC)

Liquor and Cannabis Board (LCB)

Utilities and Transportation Commission (UTC)

Board for Volunteer Firefighters and Reserve Officers (BVFFRO)

Military Department (MIL)

Public Employment Relations Commission (PERC)

Law Enforcement Officers’ and Fire Fighters’ Plan 2 Retirement Board (LEOFF)

Department of Archaeology and Historic Preservation (DAHP)

Life Sciences Discovery Fund Authority (LSDFA)

Washington Health Care Facilities Authority (WHCFA)

20 - HUMAN SERVICES (F2)

Department of Social and Health Services (DSHS)

29 - Human Services - Other

Washington State Health Care Authority (HCA)

Human Rights Commission (HUM)

Board of Industrial Insurance Appeals (IND)

Washington State Criminal Justice Training Commission (CJT)

Department of Labor and Industries (L&I)

Department of Health (DOH)

Tobacco Settlement Authority (TOB)

Department of Veterans' Affairs (DVA)

Department of Corrections (DOC)

Department of Services for the Blind (DSB)

Department of Employment Security (ES)

30 - NATURAL RESOURCES AND RECREATION (F3)

Columbia River Gorge Commission (CRG)

Department of Ecology (ECY)

Washington Pollution Liability Insurance Program (PLI)

State Parks and Recreation Commission (PARKS)

Recreation and Conservation Funding Board (RCFB)

Environmental and Land Use Hearings Office (ELUHO)

State Conservation Commission (SCC)

Department of Fish and Wildlife (DFW)

Puget Sound Partnership (PSP)

Department of Natural Resources (DNR)

Department of Agriculture (AGR)

39 - Agricultural Commodity Commissions

Apple Commission (APPLE)

Alfalfa Seed Commission (ALFALFA)

Beef Commission (BEEF)

Blueberry Commission (BLUE)

Bulb Commission (BULB)

Asparagus Commission (ASPAR)

Cranberry Commission (CRAN)

Oilseeds Commission (OIL)

Dairy Products Commission (DAIRY)

Pea and Lentil Commission (DRYPL)

Fruit Commission (FRUIT)

Hardwoods Commission (HRWD)

Hop Commission (HOP)

Puget Sound Gillnet Salmon Commission (GILLNET)

Potato Commission (POTATO)

Strawberry Commission (STRAW)

Mint Commission (MINT)

Red Raspberry Commission (RASP)

Seed Potato Commission (SEED)

Turf Grass Seed Commission (TURF)

Tree Fruit Research Commission (TREE)

Wine Commission (WINE)

Beer Commission (BEER)

40 - TRANSPORTATION (F4)

Board of Pilotage Commissioners (BPC)

Washington State Patrol (WSP)

Washington Traffic Safety Commission (STS)

Department of Licensing (DOL)

Department of Transportation (DOT)

County Road Administration Board (CRAB)

Transportation Improvement Board (TIB)

Transportation Commission (TRC)

Freight Mobility Strategic Investment Board (FMSIB)

50 - EDUCATION (F5)

51 - Kindergarten Through Twelfth Grade

Superintendent of Public Instruction (SPI)

Washington Charter School Commission (WCSC)

52 - Higher Education

State Board for Community and Technical Colleges (SBCTC)

University of Washington (UW)

Washington State University (WSU)

Eastern Washington University (EWU)

Central Washington University (CWU)

The Evergreen State College (TESC)

Western Washington University (WWU)

Everett Community College (EVC)

Edmonds Community College (EDC)

Whatcom Community College (WHC)

Bellevue College (BC)

Big Bend Community College (BBC)

Centralia College (CEC)

Cascadia College (CC)

Clark College (CLC)

Pierce College (PIE)

Columbia Basin College (CBC)

Grays Harbor College (GHC)

Green River College (GRC)

Highline College (HC)

Lower Columbia College (LCC)

Olympic College (OLC)

Peninsula College (PEC)

Seattle Community College - District 6 (SCCD-6)

Shoreline Community College (SHC)

Skagit Valley College (SVC)

South Puget Sound Community College (SPS)

Spokane Community College - District 17 (SCCD-17)

Tacoma Community College (TCC)

Walla Walla Community College (WLC)

Wenatchee Valley College (WVC)

Yakima Valley Community College (YVC)

Lake Washington Institute of Technology (LWIT)

Renton Technical College (RTC)

Bellingham Technical College (BTC)

Bates Technical College (BATES)

Clover Park Technical College (CPTC)

Community and Technical College System (CTCS)

59 - Education - Other

Washington Higher Education Facilities Authority (WHEFA)

State School for the Blind (SFB)

Washington State Center for Childhood Deafness and Hearing Loss (CDHL)

Workforce Training and Education Coordinating Board (WFTECB)

Washington State Arts Commission (ART)

Washington State Historical Society (WHS)

Eastern Washington State Historical Society (EWH)

90 - OTHER (F1)

OFM Financial Statement Control (OFMFSC)

Workfirst Performance Measures (WPM)

OFM Cash Flow Adjustments - General Fund State (CFGFS)

OFM Cash Flow Adjustments - General Fund Federal/Private Local (CFGFF/PL)

OFM Cash Flow Adjustments - All Other Funds (CFOTHER)

OST - Cash and Warrant Control (STCWC)

92 - Payments to Political Subdivisions

State Revenue for Distribution (SRD)

Federal Revenue for Distribution (FRD)

93 - Bond Retirement and Interest

Bond Retirement and Interest (BRI)

94 - Other Budgeted Expenditures

Special Appropriation to the Governor (SAG)

Treasurer's Transfers (TRANSFER)

Treasurer's Deposit Income (DEPINC)

Sundry Claims (SUNDRY)

Agency Loans (LOAN)

One Time Grants (GRANT)

Stadium and Exhibition Center Distributions (SECD)

99 - Non-State Organizations

Counties (COUNTY)

Cities and Towns (CITY)

Local Health Districts (LHD)

Washington State School Directors' Association (SDA)

Note 1:
Under RCW 43.88.240, unless otherwise directed by enabling statute, the Agricultural Commodity Commissions (Agencies 5000 through 5350, and 5450) are not subject to the Budget and Accounting Act. These commissions are not included in the Agency Financial Reporting System (AFRS).

Note 2:
For accounting purposes, the State Board for Community and Technical Colleges (Agency 3520) and the individual community and technical colleges (Agencies 6050 through 6960) are not included in AFRS. Statewide financial data for these agencies, including interagency receivables and payables, are to be reported under the Community and Technical College System (Agency 6990). However, for interagency receivables and payables, the individual college is to be used for subsidiary coding. Refer to Subsection 90.20.50.c.

Note 3:
Agencies 0010, 0050, 0100, 0760, and 7000 to 7900 are utilized for administrative purposes only.

Note 4:
Agencies 8000 through 9440 are utilized for recording activity between the state and local government entities (for a detailed listing see the AFRS D37 table for counties and D38 table for cities and towns).

Note 5:
For accounting purposes, the state's component units (agencies 1060, 1480, 3040, 3460, 4120, 5990, and 7270) are not included in AFRS.