CG030601 Revenue General Ledger Account Definitions 07012014

User Manual: CG030601

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STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

040100/040101 4010010000 INDIVIDUAL INCOME TAX

4010010000-4010010005: Revenue collected from individuals that

are subject to the income tax laws of South Carolina. Section

12‑27‑210, 1976 Code.

040102 4010010002 INDIVIDUAL INCOME-DECLARATION

040103 4010010003 INDIVIDUAL INCOME TAX-TAX RELIEF TRUST

040105 4010010004 INDIVIDUAL INCOME-FIDICUARY

040106 4010010005 INDIVIDUAL INCOME-FIDICUARY DECLARATION

040400 4010020000 EMPLOYER WITHHOLDING INC TAX

401002000-4010020004: Tax withheld from employee's wages on

a quarterly and annual basis and remitted to the Department of

Revenue to be held until the employee files his return and claims

the credit for the tax against the liability reflected on his return.

Chapter 12‑9 (Article 5) of the 1976 Code.

040401 4010020001 EMPLOYER WITHHOLDING INC TAX - EMPLOYEE W/H

040402 4010020002 EMPLOYER WITHHOLDING INC TAX - PREPAID

040403 4010020003 EMPLOYER WITHHOLDING INC TAX-PENALTY & INT

040404 4010020004 EMPLOYER WITHHOLDING INC TAX - NON-RESIDENT

020200 4020010000 SALES AND USE TAX

4020010000-4020010023: General sales tax which is imposed on

all transactions of retail sales, leases, and rentals of tangible

personal property unless specifically exempted. Tax is levied for

support of public schools in the State. Section 12‑35‑510 and

12‑35‑810, 1976 Code.

020201 4020010001 SALES AND USE TAX - 4%

020204 4020010002 SALES AND USE TAX - AUTO TAX

020210 4020010003 SALES AND USE TAX - 6% AVIATION FUEL

020211 4020010004 SALES AND USE TAX - SWM-OIL

020213 4020010005 SALES AND USE TAX - SWM-BATTERIES

020215 4020010006 SALES AND USE TAX - SWM-TIRES

020217 4020010007 SALES AND USE TAX - SWM-WHITE GOODS

020219 4020010008 SALES AND USE TAX - 10% PHONE SALES

020226 4020010009 SALES AND USE TAX - CAP PROJ SALES TAX

020228 4020010010 SALES AND USE TAX - TRANS SALES TAX

020230 4020010011 SALES / USE TAX - SCHOOL DIST SALES TX

020231 4020010012 SALES AND USE TAX - SALES TAX 5%

020233 4020010013 SALES AND USE TAX - USE TAX 5%

020234 4020010014 SALES AND USE TAX - AUTO TAX

REVENUE GENERAL LEDGER ACCOUNTS

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

020240 4020010015 SALES AND USE TAX - FOOD SALES TAX

020241 4020010016 SALES AND USE TAX - 6% SALES TAX

020242 4020010017 SALES AND USE TAX - 3% FOOD TAX

020243 4020010018 SALES AND USE TAX - 6% USE TAX

020245 4020010019 SALES/USE TAX - SPECIAL TRIBAL SALES TAX

020247 4020010020 SALES/USE TX - EIA HOLD HARMLESS FOOD TX

020252 4020010021 SALES/USE TAX - 5 1/2% SALES TAX ON DME

020299 4020010022 SALES/USE TAX - ALT FUEL & EFF INCENTIVE

020249 4020010023 11% PHONE TAX

020400 4020020000 SALES TAX-ED IMPROVE ACT

Selective sales tax which is imposed on transactions of retail sales,

leases, and rentals of tangible personal property unless specifically

exempted. Persons 85 years of age or older are exempted from

paying the tax. Revenue is restricted by the Education

Improvement Act of 1984, and may be used only for elementary

and secondary purposes as noted in the Act.

020500 4020030000 SALES TAX-RETAIL

Not currently used in SCEIS; intended for sales tax that can be

solely identified as retail sales transactions

031200 4020040000 EXCISE TAX-CASUAL SALE

4020040000-4020040001: An excise tax levied for the issuance of

every certificate of title or proof of ownership for every motor

vehicle, motorcycle, boat, motor, and airplane which is required to

be registered and licensed by law upon which no sales or use tax

has been paid. Tax for motor vehicles collected by the Department

of Revenue. Section 12‑35‑170, 1976 Code.

031230/031240 4020040001 EXCISE TAX-CASUAL SALE DURABLE MED EQ

020700 4020050000 SURCHARGE ON RENTAL CARS

4020050000-4020050001: Rental companies engaged in the

business of renting private passenger motor vehicles for periods of

thirty-one days or less shall collect, at the time the vehicle is rented

in South Carolina, a five percent surcharge in each rental contract.

Section 56-31-50, 1976 code as amended.

020701 4020050001 SURCHARGE ON HEAVY EQUIP RENTAL

020800 4020060000 SPECIAL TRIBAL SALES TAX

The sale on the reservation of items made on or off the reservation

are exempt from state and local sales and use taxes but are subject

to a special tribal sales tax levied by the tribe equal to the state and

local sales tax that would be levied in the jurisdiction encompassing

the reservation. Section 27-16-130, 1976 code as amended.

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

020600 4020070000 SALES TAX - HOMESTEAD EXEMPTION

Aone percent sales tax which is imposed on transactions of retail

sales, leases, and rentals of tangible personal property unless

specifically exempted. Section 12-36-1110 and 11-11-156, 1976

Code as amended.

030300 4030010000 TOBACCO PRODUCTS PLAYING CARDS TAX

4030010000-4030010003: License fee and tax levied upon and

collected from wholesalers of tobacco products and playing cards.

Section 12‑21‑620, 12‑21‑630 and 12‑21‑660, 1976 Code.

030301 4030010001 TOBACCO PROD PLAY CARD TX CIGARETTE STMP

030306 4030010002 TOBACCO PROD PLAY CARD TX - TOBACCO PROD

030307 4030010003 TOBACCO SURCHARGE TAX

030100/030101 4030020000 GASOLINE TAX

A tax levied upon gasoline sold or used in South Carolina.

Collection made from wholesalers of gasoline based upon their

sales volume. Title 12, Chapter 27, 1976 Code as amended.

030200 4030030000 SPECIAL FUEL TAX

4030030000-4030030003: A tax levied upon fuels other than

gasoline used by motor carriers upon the highways of the State.

The tax is collected from wholesalers of the fuel based upon their

sales volume. Title 12, Chapter 29, 1976 Code as amended.

030202 4030030001 SPEC FUEL TAX - BIODIESEL MFG

030299 4030030002 ALTERNATIVE FUEL INCENTIVE PMTS

030298 4030030003 BIODIESEL INCENTIVE PAYMENTS

020300/020340 4030040000 HIGHWAY USE TAX

A tax levied upon motor carriers using the streets and highways of

the State calculated on amount of gasoline or motor fuel used within

the State. Section 12‑31‑410 and 12‑31‑450, 1976 Code as

amended.

030900 4030050000 GAS TAX-COUNTY WATERCRAFT

To record one‑half of one‑percent of the proceeds from the

gasoline tax imposed pursuant to Section 12‑27‑230, 1976 Code

as amended. The funds are transferred each month to the

Department of Natural Resources for distribution to the counties

based upon the number of boats or other water-craft registered in

each county. Section 12‑27‑390, 1976 Code as amended.

031000 4030060000 PETROLEUM INSPECTION TAX

Fee of one‑fourth cent per gallon collected by the Department of

Revenue to provide funding for inspection, testing and analyzing

petroleum products and other general state purposes. Section

39‑41‑120, 1976 Code.

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

031700 4030070000 GASOLINE TAX-ECONOMIC DEVELOPMENT

A tax levied upon gasoline sold or used in South Carolina. Upon

reaching $10,000,000 each fiscal year, this tax is no longer

collected and the revenue is disbursed to the Strategic Highway

Program.

030500 4030080000 ALCHOLIC LIQUORS TAX

4030080000-4030080007: A tax levied upon and collected from

wholesalers of alcoholic beverages based upon the volume of sales

in the State. Title 12, Chapter 33, 1976 Code as amended.

030501 4030080001 ALCOHOLIC LIQUORS TAX-STAMP

030502 4030080002 ALCOHOLIC LIQUORS TAX-PENALTY & INTEREST

030503 4030080003 ALCOHOLIC LIQUORS TAX-CASE-WHOLESALE

030504 4030080004 ALCOHOLIC LIQUORS TAX-CASE-RETAIL

030505 4030080005 ALCOHOLIC LIQUORS TAX-WHOLESALE ADDL TAX

030506 4030080006 ALCOHOLIC LIQUORS TAX-SUP TAX

030507 4030080007 LIQUOR BY THE DRINK EXCISE TAX

030600 4030090000 BEER AND WINE TAX

4030090001-4030090006: A tax levied upon beer and wine sold in

the State. Collections are made from wholesalers of beer and wine

based upon their sales volume. Title 12, Chapter 21, Article 7, 9,

and 11, 1976 Code as amended.

030601 4030090001 BEER AND WINE TAX - BEER WHOLESALE RPT

030602 4030090002 BEER AND WINE TAX - WHOLESALE PEN/INT

030605 4030090003 BEER AND WINE TAX- SPECIAL REPORT

030606 4030090004 BEER AND WINE TAX- WHOLESALE REPORT

030607 4030090005 BEER AND WINE TAX-WHOLESALE PENALTY/INT

030603/030608 4030090006 BEER AND WINE TAX-CERT OF REG

031800 4030100000 IFTA REVENUE

4030100000-4030100004: The International Fuel Tax Agreement is

an agreement with other states concerning fuel tax for motor

carriers. Department of Public Safety will collect fuel tax revenues

and disburse refunds to other states/out of state carriers based on a

fuel consumption formula.

031801 4030100001 IFTA REVENUE - BASE CARRIER

031802 4030100002 IFTA REVENUE - BASE TO OTHER STATES

031803 4030100003 IFTA REVENUE - OUT OF STATE

031806 4030100004 IFTA REVENUE - TRIP PERMITS

040200/040201 4040010000 CORPORATION INCOME TAX

4040010002-4040010005: Revenue collected from corporations

that are subject to the income tax laws of South Carolina. Section

12‑7‑230, 1976 Code.

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

040202 4040010002 CORPORATION INCOME TAX - DECLARATION

040203 4040010003 CORPORATION INCOME TAX - TX RELIEF TRUST

040222 4040010004 CORPORATION INCOME TAX - CORP W/H

040224 4040010005 CORPORATION INCOME TAX - PARTN W/H

040300 4040020000 CORPORATION INCOME TAX - TEXTILES

Revenue collected from textile corporations that are subject to the

income tax laws of South Carolina.

050200 4050010000 DOMESTIC CORP LIC TAX

Revenue collected from domestic corporations doing business in

South Carolina. "One mill upon each dollar paid to the capital stock

and paid in as surplus of said corporation." (Minimum fee $10.)

Section 12‑19‑70, 1976 Code.

050300 4050020000 BANK TAX

4050020000-4050020001: Revenue collected from banks engaged

in business in South Carolina - "4½% of the entire net income".

Section 12‑11‑20, 1976 Code. Distribution of Bank Tax: 10% to

general fund of the State. 60% to the county in which the bank is

located. 30% to the municipality in which the bank is located. If

bank is not located inside of incorporated city or town, 40% is

distributed to the General Fund of the State. Section 12 11 50, 1976

Code.

050301 4050020001 BANK TAX - BANK DECLARATIONS

050400 4050030000 SAVINGS & LOAN ASSOC TAX

4050030000-4050030001: Revenue collected from Savings & Loan

Associations doing business in South Carolina - 8% of net income.

Section 12‑13‑30, 1976 Code.

050401 4050030001 SAVINGS & LOAN ASSOC TAX - DECLARATIONS

050500 4050040000 ELECTRIC POWER TAX

A tax of one‑half mill per kilowatt hour of electricity sold by any

person for resale or sold to the ultimate user by any public utility or

electric cooperative. Section 12‑23‑10, 1976 Code.

050600 4050050000 FOREIGN CORP LIC TAX

Revenue collected from foreign corporations doing business in

South Carolina. "One mill upon each dollar paid to the capital stock

and paid in as surplus of said corporation" (minimum fee $10).

Section 12‑19‑70, 1976 Code.

050700 4050060000 UTILITIES TAX

A license fee levied upon utility companies operating within the

State of South Carolina. The fee is one mill on each dollar of the

fair market value of property, as determined by the Department of

Revenue. There is no additional tax of 3 mills on utilities and

electric cooperatives which is based on total gross receipts from

business within South Carolina. Section 12‑19‑100 and

12‑19‑110, 1976 Code.

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

062500 4060010000 COMMERCIAL NUCLEAR WASTE TAX

4060010000-4060010001: Revenue collected by the Department of

Revenue for tax levied at $4.00 per cubic foot of commercial

nuclear waste stored or buried in the State of South Carolina.

Revenue is earmarked for funding Education Finance Act.

(1983‑84 General Appropriation Act, Part II.)

062502 4060010001 COMMERCIAL NUCLEAR WASTE LICENSE

060200/060201 4060020000 ADMISSION TAX

A tax of 4% levied upon all paid admissions to all places of

amusement within this state and a license tax of 20% on

ad-missions to view "X" rated and unrated motion pictures. Section

12‑21‑2420 and 12‑21‑270, 1976 Code as amended.

060300 4060030000 ADMISSION TAX-WMRD

Revenue derived from the Admissions Tax from fishing piers along

the coast of South Carolina is earmarked for the Commercial

Fisheries Division of the Department of Natural Resources. Section

12‑21‑2420, 12‑21‑2710, 1976 Code.

060400/060401 4060040000 DOCUMENTARY STAMP TAX

A tax levied upon bonds, notes, mortgages, conveyances, leases

and powers of attorney. The tax is paid by affixing revenue stamps

to the taxable instruments. Section 12-24-90, 1976 Code.

060600 4060060000 GIFT TAX

A tax imposed on the transfer of property by gift. Title 12, Chapter

17, Article 1, 1976 Code.

030700 4060070000 SOFT DRINKS TAX

A tax levied upon soft drinks manufactured by bottlers and sold in

the State. Also, a tax on syrups, powders and bases used in

manufacturing soft drinks. Title 12, Chapter 21, Article 13, 1976

Code as amended.

061600 4060080000 ESTATE TAX

A tax imposed on transfer of taxable estate. Section 12‑15‑10

1976 Code.

061700/061702 4060090000 ADMISSION TAX-BINGO

4060090000-4060090003: License tax charged to persons or

organizations conducting bingo games where prizes of cash or

merchandise are awarded. Section 12‑21‑2590, 1976 Code.

061721 4060090001 ADMISSION TAX-BINGO-PAPER REV

061725 4060090002 ADMISSION TAX-BINGO-VIOLATIONS

061729 4060090003 ADMISSION TAX-BINGO-FAIRS

020100 4060100000 RETAILER LICENSE TAX

4060100000-4060100001: Annual retail license tax imposed on

every person engaged in any business as a retailer. Section

12‑35‑320, 1976 Code.

020101 4060100001 RETAILERS LICENSE TAX -NEW LICENSE

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

062200 4060110000 TRIBAL BINGO TAX

The tribe shall pay, in lieu of an admission, a head, a license, or any

other bingo tax, a special bingo tax equal to ten percent of the gross

proceeds received during each session. Section 27-16-110, 1976

code of laws.

470100 4060130000 PUB SERV CO ASSESS TAX

To receive the assessments levied by the Comptroller General's

Office against the various Public Service Companies in the State.

Received from the various County Treasurers.

032500 4060150000 CONTROLLED SUBSTANCE TAX

A tax imposed on marijuana and controlled substances. Section 12-

21-5090, 1976 Code as amended.

040800 4060160000 AMNESTY REVENUE-MISC. TAX

To receive the assessments levied against those individuals who

have been pardoned

063000 4060170000 UNEMP COMP INS TAX

Contributions made by employers on taxable payroll for the quarter.

Section 41‑31‑10, 1976 Code.

063500 4060180000 ADMIN CONTINGENCY ASSESSMENT

Contributions made by employers on taxable payroll for the quarter.

Section 41‑27‑410, 1976 Code.

064500 4060190000 SECOND INJURY FUND ASSESSMENT

Assessment upon Worker's Compensation insurance carriers,

self‑insurers, and the State Worker's Compensation Fund to

provide payment of claims as specified in SC Code of Laws,

Section 42‑9‑400.

065000 4060200000 HOSPITAL TAX

Every hospital licensed as a general hospital by the Department of

Health and Environmental Control is subject to the payment of an

Excise, License, or Privilege Tax. Section 12‑23‑810, 1976 Code.

010100 4070010000 AIRCRAFT TAX

Ad valorem tax collected from all airline companies operating in the

state. Section 12‑37‑2450, 1976 Code as amended.

010200 4070020000 PRIVATE CAR LINES TAX

Ad valorem tax collected from all private car lines operating in the

state. Section 12‑37‑2150, 1976 Code as amended.

010300 4070030000 MOTOR CARRIER PROPERTY TAX

Property tax collected on motor vehicles of motor carriers operating

in this state. Section 12-37-2840, 1976 Code.

060900 4080010000 ANNUAL INSURANCE TAX

A tax that is based on a percentage of all premiums written in South

Carolina.

061000 4080020000 BROKERS PREMIUM TAX

Four percent of the total premiums that brokers write on surplus

lines.

061100 4080030000 FIRE INS INSPECT TAX

A tax that is based on a percentage of the premiums written in

South Carolina that contain fire coverage. Purpose of tax is to

defray any expenses involved in inspections of buildings and

investigations of charges of discrimination of rates. Section

38‑5‑1250, 1976 Code.

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

061200 4080040000 WORKERS COMP INS TAX

A tax based on a percentage of all workers compensation insurance

premiums. It is administered and collected by the Insurance

Commission. Sections 42‑5‑140, 150, 1976 Code.

061300 4080050000 FIRE DEPT PREM TAX

A tax based on a percentage of all premiums written in South

Carolina that contain fire coverage. Sections 38‑57‑110/120, 1976

Code.

061900 4080060000 W COMP INS TAX-WC INSOLV FD

Revenue collected by the Insurance Department which is

earmarked for transfer to the State Workers Compensation

Insolvency Fund by Section 42‑7‑200, 1976 Code. Sections

42‑5‑140, 150, 1976 Code.

062100 4080070000 FIRE ACADEMY BOND TAX

An additional tax of thirty-five one-hundredths percent imposed

annually on the gross premium receipts less premiums returned on

canceled policy contracts and less dividends and returns of

unabsorbed premium deposits of all fire insurance companies doing

business in the State. Section 38-7-30, 1976 Code, as amended.

064000/064001 4080080000 INSURANCE PREMIUM TAX

4080080000-4080080004: In addition to all license fees and taxes

otherwise provided by law, there is levied upon each insurance

company licensed by the Commissioner an Insurance Premium Tax

based upon total premiums. Section 38‑7‑20, 1976 Code of Laws.

064003 4080080001 LIFE & HEALTH GUARANTY ASSN CREDIT

064004 4080080002 HEALTH INSURANCE POOL CREDIT

064007 4080080003 JOBS TAX CREDIT

064009 4080080004 INSURANCE PREMIUM TAX OTHER CREDITS

060700 4080100000 WORKERS COMP SELF INS TAX

Maintenance tax collected from companies operating under self-

insured workers compensation plan. Assessments and collections

made by the South Carolina Workers' Compensation Commission.

Section 42‑5‑190, 1976 Code.

061800 4080120000 W COMP SELF INS TAX-WC INSOLV FD

Revenue collected by the South Carolina Workers' Compensation

Commission which is earmarked for transfer to the State Workers

Compensation Insolvency Fund by Sections 42‑5‑190 and

42‑7‑200, 1976 Code.

480200 4110010000 INSURANCE FEE

4110010000-4110010004: Fee collected from other states that

charge insurance companies from South Carolina a tax rate that is

higher than the rate that South Carolina charges.

480201 4110010001 INS RETALIATORY FEE

480202 4110010002 INS EXAMINING FEE

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

480203 4110010003 INS LIQUIDATION FEE

480204 4110010004 INS PROCESSING FEE

485000-06 4110020000 MISCELLANEOUS FEE

4110020000-4110020014: Fee charged for service for which no

specific code has been established. If otherwise classified, do not

charge to this code.

485000 4110020001 LOW INCOME HOUSING TAX CREDIT APP FEE

485000 4110020002 COMPLIANCE/MONITORING FEE

485000 4110020003 LATE FEES ON MORTGAGES

485004 4110020004 MISCELLANEOUS FEE - NONRES ACCIDENTS

485000 4110020005 MORTGAGE SERVICING REVENUE

485000 4110020006 RETURNED CHECK FEE

485000 4110020007 CARS PAYMENT DISTRIBUTION

485000 4110020008 LEGAL ADVERTISING FEES

485000 4110020009 SERVICE AGREE OTH STATE AGY

485001 4110020010 MISC FEES FREEDOM OF INFO REQUESTS

485002 4110020011 MISC FEES MAIT FEES

485005 4110020012 MISC FEES OJP SERVICES

485006 4110020013 MISC FEES HIGHWAY SAFETY

485003 4110020014 DOR NSF FEES

450100 4110030000 DOCKETING FEE

4110030000-4110030002: Fee charged to bring a case to court

and have it placed on the docket.

450100 4110030001 DOCKETING FEE - APPEAL

450100 4110030002 DOCKETING FEE - MOTION

450200 4110040000 MUNICIPAL CHARTER FEE Fee charged to file a municipal charter.

450700 4110050000 LAW EXAM FEE

Fee charged individuals who take the State Bar Examination.

Twenty‑five percent of the fee is deposited to the credit of the

General Fund.

453700 4110060000 DUAL PARTY RELAY SYSTEM FEE

Monthly fee collected by telephone companies regulated by the

Public Service Commission for the administration of the Dual Party

Relay System. Section 58‑9‑2530, 1976 Code as amended.

453900 4110070000 PUBLIC DEFENDER APPLICATION FEE

A $25.00 application fee for Public Defender Services must be

collected from every person who executes an affidavit that he is

financially unable to employ counsel. Section 17-3-30, 1976 Code

as amended.

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

454100 4110090000 WORKERS' COMP HEARING FEE

Filing fee for each requested hearing, settlement, or motion.

Proviso 43.4, 2003-04 Appropriation Act.

480100 4110100000 FINANCIAL INSTITUTION EXAMINING FEE

4110100000-4110100003: Fee charged by Board of Financial

Institutions to banks for the examination of abank to cover the total

funds appropriated for examination.

480101 4110100001 FINANCIAL INSTITUTION EXAMINING FEE - BANK

480102 4110100002 FINANCIAL INSTITUTION EXAMINING FEE - S&L

480103 4110100003 FINANCIAL INSTITUTION EXAMINING FEE - CREDIT UNION

480600 4110110000 CREDIT NOTIFICATION FEE

4110110000-4110110001: Fees collected by the Commission on

Consumer Affairs for noti-fication to make Consumer Credit Sales,

Consumer leases or Consumer loans. Section 37‑6‑203, 1976

Code as amended reads as follows: "A person required to file

notification shall on or before January thirty‑first of each year pay to

the administrator an annual fee of fifty dollars for that year for each

address in this state listed in the notification; provided, however,

that the fee for any one person shall not be less than fifty dollars;

provided, further, that a person who does not extend credit pursuant

to written contracts and a person whose annual gross volume of

business does not exceed one hundred fifty thousand dollars shall

pay a fee of ten dollars."

480602 4110110001 CREDIT NOTIF FEE-RENT TO OWN FILING

481000 4110120000 DOMESTIC CORPORATION FEE

Fee charged to Domestic Corporations for filing for a charter,

amendments to the charter and dissolvent of charter.

481100 4110130000 CIRCUIT COURT FILING FEES

In addition to the fee set in Section 8-21-310, there is an additional

fee of thirty dollars for the filing of a first complaint or petition,

including application for a remedial and prerogative writ and bonds

on attachment or other bond, in a civil action or proceeding, in a

court of record. Proviso 30.18, 2002-03 Appropriation Act.

481200 4110140000 FOREIGN CORPORATION FEE

Fee charged to Foreign Corporations for filing for a charter,

amendments to charter and dissolvent of charter.

481300 4110150000 COURT MOTIONS FEES

There is assessed for every motion made in the court of common

pleas and family court a fee of twenty-five dollars. Proviso 30.16,

2002-03 Appropriation Act.

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

481400 4110160000 ALIMONY/CHILD SUPPORT FEES

In addition to the fee imposed in Section 20-7-1440(C), there is an

additional fee of two percent imposed for handling payments for the

support of spouses or dependent children, when paid through the

court or through a centralized wage withholding system operated by

the Department of Social Services and not directly. Proviso 30.19,

2002-03 Appropriation Act.

481500 4110170000 NOTARY PUBLIC FEE Fee charged an individual to file for notary public commission.

481700 4110180000 UNIF COM CODE FEE

Fee charged for filing liens and various other security instruments.

481800 4110190000 SECURITIES FEE Fee charged for the registration of stocks and bonds.

487300 4110200000 STATE RUN PRIMARIES-FILING FEE

Filing fees for candidates whose names are on ballots to be voted

on in all primaries, except municipal primaries. Section 7‑13‑40,

1976 Code as amended.

472000 4110210000 MAGISTRATE COURT-COMPLAINT FILING FEES

An assessment imposed on all summons and complaint filings in

magistrate court. Proviso 72.100, 2004-05 Appropriation Act.

472100 4110220000 MAGISTRATE COURT-CIVIL FILING FEES

An assessment imposed on all other civil filings in magistrate court

except on restraining orders. Proviso 72.100, 2004-05 Appropriation

Act.

472200 4110230000 FAMILY & CIRCUIT COURT FILING FEE

The Family and Circuit Court filing fee shall be increased by fifty

dollars. Proviso 73.13, 2004-05 APPROPRIATION ACT.

728200 4110240000 TRANSFER STATE BAR LICENSE FEES

4110240000-4110240001: A portion of the license fee for all

members of the South Carolina Bar are transferred from the State

Bar to the Judicial Department to support the operation of the

disciplinary system.

728200 4110240001 TRANSFER ST BAR LIC FEES LAWYER/JUDICIAL DSCPLNRY

728200 4110240002 E-FILING TECHNOLOGY FEES

A license fee for E-Filing court documents with the SC Judicial

Department

162200 4110250000 EMPLOYMENT AGENCY LICENSE

A license issued to companies that are engaged in the business of

locating employment for people.

162500 4110260000 CHARIT ORG SOLICIT PRMIT

A permit issued to charitable organizations each time they solicit

funds. Section 33‑55‑40, 1976 Code.

168300 4110270000 BUSINESS OPPORTUNITY SELLERS LICENSE

License issued to Business Opportunity Sellers by the Office of the

Secretary of State. Section 39-57-50, 1976 Code.

168700 4110280000 STATE ISSUED CERTIF OF FRANCHISE

Fee collected for application for a state-issued Certificate of

Franchise Authority from a person or entity seeking to provide cable

service over a cable system as a cable provider in this state.

Section 58-12-310, 1976 Code.

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G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

487400 4110300000 BROKER-DEALER/ADVISOR AUDIT FEE

Charge assessed for conducting an audit or inspection of the

records of a broker-dealer or adviser registered or required to be

registered. Section 35-1-411, 1976 Code.

450400 4110310000 VOTING EQUIPMENT APPROVAL FEE Fee charged for the approval of voting equipment.

166800 4116010000 SPEC FOOD MANUFACTURER'S LICENSE

4116010000-4116010001: License to purchase the alcoholic

beverage used in the manufacture of food items directly from the

manufacturer in containers holding greater quantities of liquor than

are sold to a retail consumer. Section 61-6-710, 1976 Code.

166801 4116010001 BAKERY FOOD MANUFACTURERS ABL LICENSE

160300 4116020000 ALCOHOLIC LIQUORS LICENSE License to sell alcoholic liquors. Section 61‑3‑410, 1976 Code.

160400 4116030000 BEER AND WINE LICENSE

Permit required of every person selling beer and wine. Applies to

both retail and wholesale dealers. Section 61‑9‑310, 1976 Code.

164800 4116050000 ALCOHOLIC LIQ FIL FEE-LOCAL OP

Nonrefundable filing fee of one hundred dollars for processing each

application for special event sale and consumption permit. Section

61‑5‑180, 1976 Code.

166700 4116070000 WINE SHIPPER'S LICENSE

License to ship wine from a manufacturer directly to a resident of

this state. Section 61-4-747, 1976 Code.

166900 4116080000 ABL INSPECTION FEES

Increase in application fees to offset the costs of inspections,

investigations, and enforcement of Alcoholic Beverage Laws.

Proviso 56DD.35, 2003-04 Appropriation Act.

451200 4120010000 LANDSCAPE ARCHITECT EXAM FEE

Fee charged for examination for landscape architect license.

453200 4120020000 BOATING REGISTRATION FEE

4120020000-4120020003: Fee collected for registration of

watercraft.

453200 4120020001 WATERCRAFT TITLE/REGISTRATION FEES

453200 4120020002 OUTBOARD MOTOR TITLE FEES

453200 4120020003 DEALER PERMIT FEES

483000 4120030000 WAREHOUSE DIVISION FEE

Portion of fees collected from bonded warehouse owners which is

deposited to the General Fund.

483100 4120040000 COMMODITY BOARD ASSESSMENT

Fees and assessments collected by the various marketing

commodity boards.

485100 4120050000 GRAIN PRODUCERS GUARANTY FUND ASSESSMENT

An assessment imposed on all soybeans and other grains delivered

by producers to grain dealers. The assessment is collected from

the producer by the grain dealer and remitted to the Department of

Agriculture. Act 156 of 1981.

12/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

485300 4120060000 PRIM FOREST PROD ASSESSMENT

Assessment levied on all primary forest products harvested from

lands within the state. Collections made by the Department of

Revenue under Section 48‑30‑40, 1976 Code as amended.

Deposited in Forest Renewal Fund.

488500 4120070000 GRAIN DEALERS GUARANTY FUND ASSESSMENT

An assessment imposed on all grain handled by grain dealers.

Section 46-40-30, 1976 Code.

725500 4120080000 RESERVATION TRANSACTION FEE

A transaction fee paid to reserve a campsite, cabin or other facilities

through a central reservation system.

161400 4120090000 DEALER & HANDLER AGR PROD LIC License issued to dealers and handlers of agricultural products.

161500 4120100000 CONDIMENTAL FEEDSTUFF FEE

Analysis and registration of brand name animal feed or additives

from samples submitted.

161600 4120110000 SEED INSPECTION LICENSE

License issued to persons that grow and package seed for sale or

distribution. Revenue is used to defray the expenses of seed

examinations and analyses. Section 46‑21‑40, 1976 Code.

161700 4120120000 ANTIFREEZE INSPECT FEE

Analysis and registration of brand name antifreeze. Section

39‑51‑40, 1976 Code.

162600 4120140000 PUBLIC WEIGHMASTER LIC

A license issued to permit the certification of weight, measure or

count upon which sale of product is based. Section 39‑11‑30,

1976 Code.

166500 4120160000 WEIGHTS & MEASURER REGIST FEE

All servicepersons required to be registered with the Department of

Agriculture pursuant to the provisions of Section 39-9-65 of the

1976 Code of Laws shall pay to the department a registration fee of

$25.00. Revenues generated by this provision shall be for use by

the Department of Agriculture to offset expenses incurred in

administering this registration program. Proviso 22.9, 2002-03

Appropriation Act.

170600 4120170000 HUNTING FISHING LICENSE & PERMIT

4120170000-4120170025: License and/or permit issued to

individual to hunt game and/or fish within the State. Section

50‑1‑150, 1976 Code.

170600 4120170001 MIGRATORY WATERFOWL PERMIT

170600 4120170002 ANNUAL NON-RESIDENT FISHING LICENSE

170600 4120170003 ANTLERLESS DEER TAG APPLICATION FEE

170600 4120170004 ONE-DAY WILDLIFE MANAGEMENT AREA PERMITS

170600 4120170005 NON RESIDENT HUNTING LICENSE

170600 4120170006 HUNTING & FISHING LICENSE REVENUE

170600 4120170007 DOG/KENNEL REGISTRATION

170600 4120170008 COMMERICAL FUR

13/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

170600 4120170009 FRESHWATER COMMERICAL FISH

170600 4120170010 BIRD DOG TRAINING LICENSE

170600 4120170011 LICENSE COMMISSIONS

170600 4120170012 QUAIL BREEDERS LICENSE

170600 4120170013 SHOOTING PRESERVE (OPERATION OF)

170600 4120170014 FIELD TRIAL PERMITS

170600 4120170015 ALLIGATOR PROGRAM

170600 4120170016 RECEIPTS PUBLIC HUNTS

170600 4120170017 HERITAGE TRUST RECEIPTS

170600 4120170018 DNR SCIENTIFIC PERMITTING

170600 4120170019 WATERFOWL PERMIT PROP & PROT-FLYWAY

170600 4120170020 WATERFOWL PERMIT PROP & PROT-SC

170600 4120170021 FEDERAL WATERFOWL STAMP

170600 4120170022 WILD HOG PERMITS

170600 4120170023 BEAR TAGS

170600 4120170024 DRAW HUNT FEES

170600 4120170025 COMMERCIAL USE PERMIT

170900 4120180000 MARINE RES LIC & PERMITS

4120180000-4120180009: Licenses and permits issued by the

Marine Resources Division of the Department of Natural Resources

related to the operations in salt water fishing and shellfish activity.

Section 50‑17, Article 3, 1976 Code.

170900 4120180001 MRLP-SHRIMP BAITING PERMITS

170900 4120180002 MRLP - SALTWATER FISHING LICENSES

170900 4120180003 COMMERCIAL CULTURE/MARICULTURE APPLIC

170900 4120180004 COMMERCIAL CULTURE/MARICULTURE PERMIT

170900 4120180005 SHELLFISH LICENSE - PROGRAM

170900 4120180006 CHARTER VESSEL LICENSE

170900 4120180007 SW FISHING PIER LICENSE

170900 4120180008 MARINE PERMITS

170900 4120180009 SCIENTIFIC COLLECTION PERMIT

172600 4120190000 REVITALIZATION AGREEMENT APPLICATION FEE

Application fee received from businesses that enter into a

revitalization agreement with the Advisory Coordinating Council for

Economic Development. Section 12-10-100, 1976 Code.

14/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

173500 4120200000 AQUACULTURE PERMIT

Permit issued by the Department of Natural Resources to a person

on entity to engage in aquaculture activities. Section 50-18-235,

1976 Code.

180400 4120210000 SOIL CLASSIFIERS LICENSE

Licenses issued by the examining board in the Department of

Natural Resources to individuals qualified as Soil Classifiers.

Section 40-65-15, 1976 Code.

180500 4120220000 LANDSCAPE ARCHITECT LICENSE

License issued by the examining board in the Department of Natural

Resources to individuals qualified as Landscape Architects.

Regulation 74-6.

173900 4120230000 WATER STRUCTURE PERMITS

A fee collected by Department of Natural Resources that will allow

the owner of a structure existing on March 21,2007 to maintain his

structure in its permitted location for five years. Section 49-30-50,

1976 Code of Laws.

164000 4120240000 UNIFORM GRAIN ACT FEE

A fee assessed by the Department of Agriculture on the dealers and

handlers of grains and oilseeds to reimburse the state general fund

for funds appropriated to administer the sampling, grading and

inspection of grains and oilseeds. Section 46-42-60, 1976 Code as

amended.

164700 4120250000 SPECIAL PLATE - MOTOR VEHICLE LICENSE

A fee assessed by the Department of Motor Vehicles for all special

personalized license plates

452900 4130010000 GED TESTING SERVICE FEE

Fee collected by Department of Education from applicant for high

school certificate examination.

720200 4130020000 PUBLIC ED E-RATE DISCOUNT REBATE

Universal Service Fees received from telecommunications

providers. The fees are to be used to assist with the connectivity

technology for public schools and libraries. Public Law 104-104,

Telecommunications Act Of 1996.

164300 4130030000 PROPRIETORY SCHOOL LICENSE

License issued by Department of Education to proprietary schools.

Section 59‑59‑40, 1976 Code.

171000 4130040000 SCHOOL BUS USE PERMIT

4130040000-4130040003: Permit issued for use of school bus for

extra-curricular activities. Section 59‑67‑510, 1976 Code.

171000 4130040001 BUS PERMIT - HAZARDOUS TRANSPORTATION

171000 4130040002 BUS DEADHEAD MILES - DRIVER RETURN

171000 4130040003 SCHOOL BUS USE PERMIT ROUTE

450900 4140010000 HEARING AID DEALER EXAM FEE

Fee charged by DHEC for examination for hearing aid dealer

license.

484900 4140020000 ALTER CRITICAL AREA APPL FEE

4140020000-4140020001: Administrative fee collected by Coastal

Council upon application for a permit for alteration of any critical

area as defined in Act 123 of 1977.

484900 4140020001 OCRM PERMIT FEES

15/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

487500 4140030000 STORMWATER PERMIT FEE

Fee collected by the Department of Natural Resources for the

review of land disturbing activities. Section 48-14-120, 1976 Code

as amended.

488400 4140040000 SUBDIVISION ASSESSMENT FEES

Fee charged by Department of Health and Environmental Control

for implementation of the subdivision evaluation procedures, public

notices and public hearings.

460500 4140050000 SEPTIC TANK PERMIT FEE

4140050000-4140050003: Permit fee charged for all approved

septic tank applications. Section 44‑1‑180, 1976 Code and

Regulation 61‑56.

460500 4140050001 ST PORTION SEPTIC TANK PERMIT

460500 4140050002 CTY PORTION SEPTIC TANK PERMIT

460500 4140050003 SEPTIC TANK CLEANERS

460600 4140060000 FOOD SERVICE INSPECTION FEE

4140060000-4140060004: An annual fee charged for the

inspection of food service establishments and retail food stores.

Section 44‑1‑180, 1976 Code. Regulation 61‑25 and 61‑26.

460600 4140060001 FOOD SRV OR SEPTIC TANK CLEANER

460600 4140060002 ST PORTION INITIAL FD PERMIT

460600 4140060003 CTY PORTION INITIAL FD PERMIT

460600 4140060004 FAMILY DAYCARE HOME INSPECT

460700 4140070000 ENVIRONMENTAL FEES

4140070000-4140070018: Fees charged by DHEC for

environmental permits, licenses, and certificates. Section 41.32,

1987‑88 Appropriation Act.

460700 4140070001 LAB CERTIFICATION FEE

460700 4140070002 WASTEWATER TREATMENT NPDES PERMIT FEE

460700 4140070003 WATER SUPPLY PERMIT FEE

460700 4140070004 AIR QUALITY PERMIT FEE

460700 4140070005 HAZARDOUS WASTE UNITS FEE

460700 4140070006 RECREATIONAL WATER PERMIT FEE

460700 4140070007 SWIMMING POOL CONSTRUCTION PERMIT FEE

460700 4140070008 WASTEWATER CONSTR AND WATER QUALITY CERT

460700 4140070009 VOLATILE ORGANIC COMPOUND FEE

460700 4140070010 EQC WASTEWATER NPDES GENERAL PERMIT

460700 4140070011 EQC WASTEWATER PLAN MODIFICATION

460700 4140070012 AGRICULTURE PERMIT FEES

460700 4140070013 AGRICULTURE APPLICATION FEES

16/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

460700 4140070014 PRIVATE DRINKING WELL WATER FEES

460700 4140070015 PRIVATE IRRIGATION WELL WATER FEES

460700 4140070016 PRIVATE WELL LAB ANALYSIS

460700 4140070017 STAFF DECISION - FILING FEE

460700 4140070018 SURFACE WATER ACT FEE

460700 4140070019 IT EQUIPMENT COLLECTION FEES

4140070019-4140070020: Fees charged by DHEC relating to IT

Equipment registration and recycling. Section 48-60-160.

460700 4140070020 IT EQUIPMENT SHORTFALL FEES

460900 4140080000 SOLID WASTE MANAGEMENT FEE

Fees collected from the sale of tires, lead‑acid batteries, white

goods, and motor oil and similar lubricants for the management of

the Solid Waste Management Trust Fund. Section 44‑96‑120,

1976 Code.

461000/461042 4140090000 DRYCLEAN FACIL/SOLVENT FEE

4140090000-4140090004: Registration fees collected from dry

cleaning facilities and dry cleaning solvents industries. Section 44-

56-470 and 44-56-480, 1976 Code.

461044 4140090001 DRYCLEAN FACIL/SOLV FEE-TETRA SOLV FEE

461046 4140090002 DRYCLEAN FACIL/SOLV FEE-STODDARD SOLV FE

461050 4140090003 DRYCLEAN FACIL/SOLVENT FEE-FAC SURCH

461000 4140090004 DRYCLEANING RESTORATION FEES

720300 4140100000 COLLECTION OF DEDUCTIBLE PAYMENTS

4140100000-4140100002: Record the collection of deductible

payments for programs where the Department Of Health And

Environmental Control is required to collect the initial clean-up cost

or share based on program regulations.

720300 4140100001 DRYCLEANING RESTORATION DEDUCTIBLE

720300 4140100002 RECOVERY OF LUST TRUST 25K DEDUCTIBLE

161000 4140110000 HOSPITAL LICENSE FEE

A license issued to operate a hospital. Section 44‑7‑150, 1976

Code.

161200 4140130000 FOSTER HOME LICENSE

4140130000-4140130004: A license issued by the Department of

Social Services to persons that operate foster homes. Sections

43‑15‑40, 43‑15‑60, 1976 Code.

161200 4140130001 FOSTER HOME LICENSE-GROUP HOMES <20

161200 4140130002 FOSTER HOME LICENSE-CHILD CARING INST

161200 4140130003 FOSTER HOME LICENSE-CHILD PLACING AGY

161200 4140130004 FOSTER HOME LICENSE-PRIVATE HOME

161300 4140140000 DAY CARE LICENSE FEE

4140140000-4140140007: A license issued by Department of

Social Services to day care centers.

161300 4140140001 DAY CARE LICENSE FEE-FAMILY HOME

17/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

161300 4140140002 DAY CARE LICENSE FEE GRP HOME

161300 4140140003 DAY CARE LICENSE FEE-REG CHURCH 13+

161300 4140140004 DAY CARE LICENSE FEE-CC CTR 13-49

161300 4140140005 DAY CARE LICENSE FEE-CC CTR 50-99

161300 4140140006 DAY CARE LICENSE FEE-CC CTR 100-199

161300 4140140007 DAY CARE LICENSE FEE-CC CTR 200+

163200 4140160000 HEARING AID DEALER PERMIT

Fee charged for a temporary permit issued by the Department of

Health and Environmental Control to applicants to engage in the

fitting and sale of hearing aids for period of one year under

supervision of licensed dealer. Section 40‑25‑60, 1976 Code.

163300 4140170000 IONIZING RADIATION LICENSE

Registration license of the sources of ionizing radiation, including X-

ray machines, nuclear power reactors, nuclear fuel reprocessing

plants and nuclear fuel fabrication plants. Section 13‑7‑60, 1976

Code.

163400 4140180000 RADIOACTIVE MAT LICENSE

4140180000-4140180003: A license issued by DHEC for dealers

for storage of radioactive materials. Section 13‑7‑60, 1976 Code.

163400 4140180001 RADIOACTIVE MATERIALS LICENSE FEES EDP

163400 4140180002 RADIOLOGICAL FEES MANUAL BILLING

163400 4140180003 RADIOACTIVE SPECIAL PROJECT REVENUES

163500 4140190000 RADIOACTIVE WASTE TRAN PERMIT

A permit issued by DHEC for transportation of radioactive material

within the State. Section 13‑7‑60, 1976 Code.

163600 4140200000 CONTROL SUBS REG FEE

4140200000-4140200002: A registration fee charged by DHEC for

operations related to controlled substances. Section 13‑7‑60, 1976

Code.

163600 4140200001 CONTROLLED SUBSTANCE REGISTRATION EDP

163600 4140200002 MANUAL BILLING RECEIPTS

163700 4140210000 HAZARD WASTE STORAGE FEE

4140210000-4140210007: A fee charged by DHEC for operations

dealing in the storage of hazardous waste. Section 13‑7‑60, 1976

Code.

163700 4140210001 HAZARDOUS WASTE LAND DISPOSAL FUND

163700 4140210002 HAZARDOUS WASTE UNCONTROLLED SITES PROG

163700 4140210003 HAZARDOUS WASTE INSPECTOR FEES

163700 4140210004 MANUAL BILLING RECEIPTS

163700 4140210005 NON HAZARDOUS WASTE LAND DISPOSAL FUND

163700 4140210006 NON HAZARDOUS WASTE UNCONTROLLED SITES

18/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

163700 4140210007 HAZARDOUS WASTE COUNTY ENTITLEMENT FUND

164500 4140220000 HYPODERMIC DEVICES LICENSE

Fee collected for license issued to registered pharmacist or

registered assistant pharmacist and authorized veterinary medicine

suppliers for the sale of hypo‑syringes and needles. Section

40‑53‑930, 1976 Code.

164900 4140240000 TERMINAL FACILITY REGISTRATION CERTIF FEE

Certification fee charged for the operation of any waterfront or

offshore terminal facility. Section 48‑43‑510, 1976 Code.

165900 4140250000 MINING PERMIT FEE

Mining permit application fees and other fees associated with the

implementation of the S.C. Mining Act. Section 58.9, 1990‑91

Appropriation Act.

171700 4140270000 ASBESTOS REMOVAL PROJECT FEE

4140270000-4140270001: Asbestos abatement entities performing

asbestos projects shall, before beginning work on a project, obtain

an Asbestos Abatement License from DHEC. The license must be

obtained for each project. Section 44‑87‑20, 1976 Code of Laws.

171700 4140270001 ASBESTOS DEMOLITION LICENSE FEES

171800 4140280000 UNDERGROUND PETRO STORAGE TANK FEE

4140280000-4140280002: Registration fee charged by Department

of Health and Environmental Control to the owner of an

underground tank which stores petroleum or petroleum products.

Section 44‑2‑60, 1976 Code of Laws.

171800 4140280001 ENVIRONMENTAL IMPACT FEES DEPT OF AGRI

171800 4140280002 UST FEE STATUTE 44-2-60(A)

172000 4140290000 NURSING HOME FEE

A fee charged each licensed nursing home for a licensed bed.

Section 44‑7‑270, 1976 Code.

172400 4140310000 NONIONIZING RADIATION FEE

Fees collected by the Department of Health and Environmental

Control for the licensing, registration, and certification of users of

the sources of ionizing and non-ionizing radiation. Section 13‑7‑45,

1976 Code as amended.

172500 4140320000 HAZARDOUS WASTE INCINERATION FEE

A fee of ten dollars a ton on the incineration of hazardous waste in

this State whether the waste was generated within or outside of the

State. Section 44-56-170, 1976 Code as amended.

172700 4140330000 CERTIFICATE OF PUBLIC ADVANTAGE FEE

Application fee from the submitting parties sufficient to cover the

cost of processing the application. Section 44-7-530, 1976 Code.

173100 4140340000 RADIOACTIVE WASTE ADMIN SURCHARGE

Surcharge on waste disposed at regional disposal facilities within

the state to reimburse the state for administrative expenses of the

Atlantic Compact. Section 48-46-60, 1976 Code.

19/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

173400 4140350000 ASBESTOS TRAINING COURSE LICENSE

License fee for Department of Health and Environmental Control

approved training course for asbestos removal.

180300 4140360000 HEARING AID DEALER LICENSE

License issued by DHEC to individuals who have qualified to be

dealers in hearing aids. Section 40‑25‑40, 1976 Code.

180800 4140370000 MIDWIFE CERTIFICATION

4140370000-4140370001: Fees charged by DHEC for the

registration and certification of lay midwifes as a part of the lay

midwifery program as directed by Regulation 61-24.

180800 4140370001 MIDWIFE EXAMINATION FEE

181000 4140380000 ASBESTOS ABATEMENT LICENSE

License issued by DHEC to contractors, supervisors, workers, air

sampling professional, and consultants engaged in an asbestos

project. Section 44-87-30,1976 Code of Laws.

181400 4140390000 MASTER CONTRACTOR LICENSE FEES

License issued by DHEC to contractors, certifying the individual as

a Master Contractor

181400 4140390001 MASTER CONTRACTOR APPLICATION FEE

Application fee administered by DHEC to certify individuals as a

Master Contractor

181400 4140390002 MASTER CONTRACTOR ANNUAL RENEWAL FEE

Renewal fee administered by DHEC to recertify individuals as a

Master Contractor

461100 4140400000 HAZARDOUS WASTE FEE

4140400000-4140400002: A fee charged by Department of Health

and Environmental Control for operations dealing in the storage of

hazardous waste. Section 13-7-60, 1976 Code.

461100 4140400001 HAZARDOUS WASTE LARGE QUANTITY GENERATOR

461100 4140400002 HAZARDOUS WASTE SMALL QUANTITY GENERATOR

172900 4150010000 UNINSURED MOTOR VEHICLE FEE

Fee collected by the Department of Motor Vehicles for the

registration of an uninsured motor vehicle. This fee is for the

privilege to drive and operate an uninsured motor vehicle on the

South Carolina roads. Section 56-10-510, 1976 Code as amended.

451000 4150020000 POLYGRAPH EXAM FEE

Fee charged by SLED for examination for polygraph operator

license.

453800 4150030000 PARDON APPLICATION FEE

Each Pardon Application must be accompanied with a Pardon

Application fee of $50.00. Section 24-21-960, 1976 Code as

amended.

487700 4150040000 ELECTRONIC MONITORING FEE

Fee assessed on persons placed on electronic monitoring. Section

42.2 in the Fiscal Year 1996-97 Appropriation Act.

488000 4150050000 COLLECTION FEE

Collection fee assessed to each court ordered restitution program

for all offenders under probationary and intensive probationary

supervision. Section 24-21-490, 1976 Code.

20/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

470400 4150060000 SEX OFFENDER REGISTRY FEE

Each Sheriff is authorized to charge and collect an annual amount

from each sex offender required to register by law. The fee shall be

equally divided between the Sheriffs and the State Law

Enforcement Division. Proviso 56DD.33, 2003-04 Appropriation

Act.

471900 4150070000 EXTRADITION FEE

The Department of Probation, Parole and Pardon Services may

charge offenders a fee based on the number of miles and length of

time required to perform an extradition. Proviso 38.11, 2003-04

Appropriation Act.

161800 4150090000 MOTOR TRANSPORT FEE

Registration of motor carriers operating in the State of South

Carolina. Fees are assessed by determining weight of vehicle.

Section 58‑23‑568, 1976 Code.

164400 4150100000 MOTOR VEHICLE LICENSE

4150100000-4150100030: Fees collected by the Department of

Motor Vehicles for motor vehicle registration, plates and titles and

driver's licenses and permits. Section 57‑3‑610, 1976 Code, as

amended.

164401 4150100001 M/V LICENSE-REG PLATES TITLES

164402 4150100002 M/V LICENSE- LICENSES/PERMITS

164404 4150100004 M/V LICENSE-UNCLASS REVENUE

164406 4150100006 M/V LICENSE- REGISTRATION FEES

164407 4150100007 M/V LICENSE-TRANSFERS

164408 4150100008 M/V LICENSE-DUPLICATES

164409 4150100009 M/V LICENSE-PENALTIES

164410 4150100010 M/V LICENSE-EXCESS FEES

164411 4150100011 M/V LICENSE-BACK FEES

164412 4150100012 M/V LICENSE-PERSONALIZED FEES

164413 4150100013 M/V LICENSE-REPLACEMENT FEES

164414 4150100014 M/V LICENSE-SAMPLE FEES

164415 4150100015 M/V LICENSE-COLLEGE FEES

164416 4150100016 M/V LICENSE-TITLE FEES

164417 4150100017 M/V LICENSE-TEMPORARY PLATES

164419 4150100019 M/V LICENSE-IRP PLATES

164420 4150100020 M/V LICENSE-KNOWLEDGE TESTS

164421 4150100021 M/V LICENSE-DRIVER LICENSE FEES

164422 4150100022 M/V LICENSE-ID CARDS

164423 4150100023 M/V LICENSE-BEGINNERS PERMITS

21/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

164426 4150100026 M/V LICENSE-CDL FEES

164427 4150100027 M/V LICENSE-TRANSPORTER PERMITS

164428 4150100028 M/V LICENSE-PROD/HNDL OF LIC PLATES

164429 4150100029 M/V LICENSE-TRAILER REG

164430 4150100030 M/V LICENSE-DMV COST RECOVERY

166600 4150110000 CLASS-C LICENSE DECAL FEE

Fees collected by the Public Service Commission from motor

vehicle carriers that have Class C Certificates. Section 58-23-1080.

167400 4150130000 DHPT-OTHER PERMITS

4150130000-4150130003: Various permits issued to authorize the

operation of certain vehicles or the sale of certain goods or

services.

167404 4150130001 DHPT-OTHER PERMITS OVERSIZE/WEIGHT VEH

167409 4150130002 DHPT OUTDOOR ADVERTISING PERMITS

167410 4150130003 DHPT-VEGATATION MAINTENANCE AGREEMENT

167700 4150140000 INTERSTATE MOTOR CARRIER FEE

4150140000-4150140001: Fee charged for registration of interstate

authority by motor carriers, Section 58-23-640, 1976 code as

amended.

167702 4150140001 INTERSTATE MOTOR CARRIER REG FEES

167800 4150150000 MOTOR VEHICLE INSPECTION FEES

Fees collected for certificates issued to business establishments

authorizing the inspection of motor vehicles.

167900 4150160000 MISC VEHICLE PERMITS

4150160000-4150160004: Various permits issued to authorize the

operation of certain vehicles or the sale of certain goods or

services.

167904 4150160001 MISC VEHICLE PERMITS OVERSIZE&OVERWT VEH

167907 4150160002 MISC VEHICLE PERMITS HANDICAPPED PLACARD

167908 4150160003 MISC VEHICLE PERMITS GOLF CART PERMIT

167909 4150160004 MISC VEHICLE PERMITS DEALER PERMITS RET

168000 4150170000 FINANCIAL RESPONSIBILITY FEES

4150170000-4150170001: Fees charged for the reinstatement of

vehicle plates after failure by the owner to meet certain rules or

regulations.

168001 4150170001 FINANCIAL RESP FEE-DMV REINSTATEMENT

168200/168205 4150180000 MOTOR FUEL LICENSES

License issued to Motor Fuel Suppliers and Importers. Section 12-

28-1100, 1976 Code. 1702.

170300 4150190000 GUN LIC-PRIV DET SEC

4150190000-4150190002: Licenses and/or registrations issued by

State Law Enforcement Division to private security/detectives and

gun dealers. Section 21‑31‑130 and Section 40‑17‑10, 1976

Code as amended.

22/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

170300 4150190001 LICENSE-GUN DEALER

170300 4150190002 LICENSE-PRIVATE DETECTIVE/SECURITY FEES

170700 4150200000 CWP INSTRUCTOR CERTIFICATE FEE

The State Law Enforcement Division is authorized to charge a fee

for the issuance of a certified concealable weapons permit

instructor certificate. Proviso 56DD.36, 2003-04 Appropriation Act.

170800 4150210000 CONCEALED WEAPON PERMIT

Permit issued by State Law Enforcement Division for the carrying of

concealed weapons. Section 23‑31‑120, 1976 Code as amended.

172800 4150230000 TOLL ROAD FEE

Toll collected from users of toll roads. Revenue used to defray the

cost of the project.

173000 4150240000 MOTOR VEHICLE DEALER CLOSING FEE

Every motor vehicle dealer charging closing fees on a motor vehicle

sales contract shall pay a one-time registration fee each state fiscal

year to the Department of Consumer Affairs. Section 37-2-307,

1976 Code.

180600 4150250000 POLYGRAPH OPERATOR LICENSE

License issued by SLED to individuals who are qualified to operate

a polygraph machine Section 4-53-90, 1976 Code.

180700 4150260000 STATE CONSTABLE LIC FEE

Fees collected (by authority of Act 475 of 1983) from all state

constables appointed without additional compensation pursuant to

provisions of Section 23‑1‑60 and for renewal applications, except

for employees of the State or any political subdivision appointed in

line of duty.

472400 4150270000 CONVICTED VIOLENT OFFENDER FEE

Fee collected from convicted violent offenders, who are currently on

parole/probation

487800 4150280000 ADMINISTRATIVE MONITORING FEE

Administrative Fee collected for monitoring individuals who are

currently on parole

161900 4160010000 INSURANCE LICENSE

4160010000-4160010009: A license issued by the Insurance

Department to insurance agents.

161901 4160010001 INS AGENTS LICENSE

161902 4160010002 INS ADJUSTORS LICENSE

161903 4160010003 INS BROKERS LICENSE

161904 4160010004 INS FIXED LICENSE

161905 4160010005 INS AGENCY LICENSE

161907 4160010006 INS APPRAISERS LICENSE

161910 4160010007 PRIVATE UTILIZATION REVIEW AGENTS FEE

161911 4160010008 REINSURANCE INTERMEDIARY LICENSE FEES

161912 4160010009 SERVICE CONTRACT PROVIDER FEE

23/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

180900 4160020000 BAIL BONDSMAN RUNNER LICENSE

License issued by the Insurance Department to bail bondsman and

runners. Section 38‑63‑110, 1976 Code.

451300 4160030000 PROF & OCCUPATION EXAM FEE

A fee collected from individuals for an examination under the

Department of Labor, Licensing and Regulation. The fee does not

include any separate fees as may be required for application or

license. See also 4816, 4824, or 1812.

452800 4160040000 W COMP SELF INS APPL FEE

Fee collected by Workers' Compensation from applicants seeking

"Self Insurer" status under Workers' Compensation Act.

481600 4160050000 PROFESS & OCCUPATION APPL,EXAM/LICENSE FEE

An all inclusive fee for those boards and commissions under the

Department of Labor, Licensing and Regulation who do not require

separate fees for an application, examination or license.

482400 4160060000 PROF & OCCUP APPL FEE

For an application for individuals or entities applying to agencies in

the Department of Labor, Licensing and Regulation for a new or

initial license. The fee does not include any separate fees as may

be required for examination or license. See also 4816, or 1812 and

4513.

484400 4160070000 PRENEED BURIAL CONTRACT FEE

A contract fee collected by the Financial Institution Board - Bank

Examining Division on each preneed burial contract sold by a

licensed agent. Act 282 of 1973.

485900 4160080000 CREDIT CARD FILING FEE

Credit card notification filing fee collected from every creditor

engaged in this state in making consumer loans pursuant to a

lender credit card or similar arrangement. Section 37‑3‑306, 1976

Code.

486100 4160090000 CERTIFICATE OF AUTHORITY FEE

Fee collected from any person engaged in selling, furnishing, or

making available to members, either as principal or agent, motor

club services. Section 39-61-70, 1976 Code.

486200 4160100000 MOTOR CLUB REPRESENTATIVE FEE

Fee collected from any individual designated by the club who acts

or aids in any manner in the solicitation, negotiation, or renewal of

service contracts. Section 39-61-120, 1976 Code.

486900 4160110000 ATHLETE AGENT FEE

Registration fee collected from athlete agents. Section 59‑102‑20,

1976 Code.

487600 4160120000 STAFF LEASING SERVICES FEE

Fees collected by the Department of Consumer Affairs for the

regulation of Staff Leasing Services. Section 40-68-30, 1976 Code,

as amended

488100 4160130000 DEFERRED PRESENTATION INVESTIGATION FEE

4160130000-4160130001: Fee collected when applying for a

deferred presentment/checking services license. Section 34-41-40,

1976 Code.

24/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

488100 4160130001 CHECK CASHING SERVICE INVESTIGATION FEE

488200 4160140000 DEFERRED PRESENTATION EXAM FEE

4160140000-4160140001: Fee charged by the State Board of

Financial Institutions to deferred presentment/check cashing

services for the examination of licensees records.

488202 4160140001 CHECK CASHING SERVICE EXAM FEE

489000 4160150000 PRENEED FUNERAL LOSS REIMBURSEMENT FEE

The five dollar portion of a contract fee collected by the Financial

Institution Board-Bank Examining Division on each preneed burial

contract sold by a licensed agent. The five dollar fee is allocated to

the Preneed Funeral Loss Reimbursement Fund. Section 32-7-50,

1976 Code.

750400 4160160000 LEC CONTRIBUTIONS

4160160000-4160160001: Distributions issued to local exchange

carriers to recover revenues lost through the concurrent reduction

of the Intrastate Switched Access Rates. Section 58-9-280, 1976

Code as amended.

750400 4160160001 LEC CONTRIBUTIONS - LATE FEES

750800 4160170000 UNIVERSAL SERVICE FUND CONTRIBUTIONS

4160170000-4160170001: Distribution issued to eligible

telecommunications carriers to recover revenues lost through the

elimination of implicit subsidies. Section 58-9-280, 1976 Code as

amended.

750800 4160170001 UNIVERSAL SERVICE FUND CONTRIBUTIONS-LATE FEES

160100 4160180000 FIREWORKS LICENSES

An annual license required for wholesalers and jobbers selling

fireworks within the State of South Carolina. Section 23‑35‑70,

1976 Code.

160200/160201 4160190000 COIN OPERATED DEVICES LIC

4160190000-4160190002: Various licenses required for the use of

coin operated machines, for the playing of music, games or

amusement.

160204 4160190001 COIN OP DEVICES LIC PENALTIES

160205 4160190002 COIN OP DEVICES LIC VIDEO POKER PMTS

169000 4160200000 MORTGAGE BROKER RECORDS AMENDMENT FEES

A license fee collected by Department of Consumer Affairs from

mortgage brokers to make changes to their records

160800 4160210000 LIQUID PETRO GAS FEE

License issued to dealers of liquid petroleum gas. Section

39‑43‑50, 1976 Code.

162000 4160230000 FINANCE CO LICENSE

4160230000-4160230002: A license issued to companies that are

engaged in the finance business.

162001 4160230001 CONS:R/S APPLICATION FEE

162002 4160230002 CONS:R/S ANNUAL FEE

25/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

162700 4160250000 PROFESS & OCCUPATION SHOP,FACIL OR BRANCH LIC

A fee collected to issue a license or permit to operate a shop, facility

or branch office for professions and occupations in the Department

of Labor, Licensing and Regulation.

162800 4160260000 COSMETOLOGY SHOP LICENSE

A license issued by the Board of Cosmetic Art Examiners to operate

a shop. Section 40‑13‑240, 1976 Code.

162900 4160270000 PROFESS & OCCUPATION LICENSE FOR A SCHOOL

A license fee collected for the operation of a school issued by

boards and commissions in the Department of Labor, Licensing,

and Regulation.

163800 4160300000 CONTRACTOR LICENSE

License issued to general and mechanical contractors by the

Contractors Licensing Board. Section 40‑11‑170, 1976 Code.

164600 4160310000 HOME HEALTH AGENCY LICENSE

Fee collected for license issued by DHEC for operation of a private

Home Health Agency. Section 44-1-200, 44-1-210, 1976 Code.

164100 4160320000 PRENEED BURIAL CONTRACT LICENSE

A license fee collected by the Financial Institutional Board - Banking

Examining Division for a license to sell preneed burial contracts.

Act 282 of 1973.

164100 4160320001 PRENEED BURIAL CONTRACT LICENSE RENEWAL

A license fee collected by the Financial Institutional Board - Banking

Examining Division for a license to sell preneed burial contracts.

Act 282 of 1973.

165200 4160330000 EXPLOSIVE USE PERMIT

Permit fee charged to certify or license persons selling, storing, or

using explosives and to provide penalties for violations. Section

23‑36‑40, 1976 Code.

165300 4160340000 PAWNBROKER CERTIFICATE OF AUTH

A Certificate of Authority issued by the Consumer Affairs

Commission to pawnbrokers. Section 40‑39‑120, 1976 Code of

Laws.

165400 4160350000 MORTGAGE BROKER REGIS FEE

4160350000-4160350001: A license fee collected by Department

of Consumer Affairs from mortgage brokers engaging in the

business of processing, placing, or negotiating a mortgage or

offering to process, place, or negotiate a mortgage. Section

40‑58‑30, 1976 Code of Laws.

165402 4160350001 MORTGAGE BROKER INIT PROC FEE

166000 4160360000 LOBBYIST REGISTRATION FEE

A registration fee collected from a person who acts as a lobbyist or

corporate entity that will have lobbyist act on their behalf before the

General Assembly of South Carolina. Rules of The House of

Representatives for the 1991 and 1992 Sessions of the General

Assembly.

166100 4160370000 PEST CONTROL BUSINESS LICENSE

Business license issued to structural pest control businesses by

Clemson University - Public Service Activities. Proviso 61.4,

1991‑92 Appropriation Act.

26/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

166200 4160380000 LICENSE PERMIT FEES-FIRE EQUIPMENT

The Division of State Fire Marshal is authorized to charge a license

fee of one hundred dollars for all class fire equipment licenses

issued by the Division of State Fire Marshal and a permit fee of

twenty‑five dollars for all class fire equipment permits issued by the

Division of State Fire Marshal. Section 23‑9‑45, 1976 Code as

amended.

166300 4160390000 CONTINUING CARE RETIREMENT COMMUNITY LICENSE

Fee collected for license issued by the Consumer Affairs

Commission for operation of a Continuing Care Retirement

Community. Section 37‑11‑30, 37‑11‑50, 1976 Code.

166400 4160400000 BINGO LICENSE

License to manufacture, distribute or use bingo cards and for the

privilege of engaging in the business as a bingo promoter. Section

12-21-3950, 12-21-4240, 1976 Code

167000 4160410000 CREDIT COUNSELING ORGANIZATION FEE

4160410000-4160410001: Fee collected for license issued to a

credit counseling organization, Section 37-7-104, 1976 Code.

167002 4160410001 CREDIT COUNSEL INVESTIGATION FEE

168100 4160420000 BUNGEE JUMP FACILITY FEE

Fees collected for permit issued by the Department of Labor,

Licensing, and Regulation for the operation of abungee jump

facility. Section 52-19-60, 1976 Code.

168400 4160430000 DEFERRED PRESENTATION APPL FEE

4160430000-4160430001: Fee collected when applying for a

deferred presentment/check cashing services license. Section 34-

39-150, 1976 Code.

168400 4160430001 CHECK CASH SERV APPL FEE

168500 4160440000 DEFERRED PRESENTATION ANNUAL FEE

4160440000-4160440001: A license issued by the State Board of

Financial Institutions to deferred presentment/check cashing

services. Section 34-39-150, 1976 Code

168500 4160440001 CHECK CASHING SERVICE ANNUAL FEE

168600 4160450000 PREPAID LEGAL SERVICES FEE

4160450000-4160450001: A registration fee collected by

Consumer Affairs Commission from a person or entity offering

prepaid legal services to the general public or a segment of the

general public. Section 37-16-40, 1976 Code.

168602 4160450001 PREPAID LEGAL SERVICES FEE-LEGAL REP FEE

168800 4160460000 DISCOUNT MEDICAL PLAN ORGANIZATION FEE

Registration fee collected from discount medical plan organizations,

marketers, and representatives engaged in the sale, marketing,

promotion, advertisement, or distribution of discount medical plans

or other purchasing devices or mechanisms. Section 37-17-40,

1976 Code.

27/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

171400 4160470000 MODULAR CERTIFICATION LABEL FEE

A fee charged for the certification label that is permanently affixed to

each transportable section of each factory built modular structure

for sale within the state. Section 23‑41‑80, 1976 Code.

171500 4160480000 ELEVATOR FEES

Operating permit issued by Department of Labor, Licensing, and

Regulation to the owner of an elevator or similar device. Section

41‑16‑140, 1976 Code.

171900 4160490000 AMUSEMENT RIDE FEE

Operating permit issued by Department of Labor, Licensing, and

Regulation to the owner of an amusement device used at carnivals,

fairs, and amusement parks. Section 41‑18‑120, 1976 Code of

Laws.

172100 4160500000 PROFESS & OCCUPATION APPL FOR SPECIALTY CERTIF

An application fee for a specialty, certification or official recognition

issued by boards and commissions in the Department of Labor,

Licensing, and Regulation. This fee may include the issuance of an

initial license.

168900 4160510000 NONCOMMERCIAL PESTICIDE APPLICATOR FEE

Fees charged by Clemson University Public Service Activities for

noncommercial pesticide applicators annual licensing fee of fifty

dollars. 2009-2010 Appropriations Act.

173600 4160520000 MORTGAGE ORIGINATOR LICENSE

A license fee collected by Department of Consumer Affairs from

mortgage originators engaging in the business of processing,

placing, or negotiating a mortgage or offering to process, place, or

negotiate a mortgage. Section 40-58-30, 1976 Code of Laws.

173700 4160530000 MORTGAGE BROKER BRANCH/SATELLITE OFFICE FEE

4160530000-4160530002: A fee collected by Department of

Consumer Affairs from a mortgage broker licensee for each branch

or satellite location. Section 40-58-100, 1976 Code of Laws.

173701 4160530001 MORTGAGE BROKER SATELLITE OFFICE FEE

173702 4160530002 MORTGAGE BROKER BRANCH OFFICE FEE

173800 4160540000 CREDIT COUNSELOR FEE

Application fee for licensing as a credit counselor. Section 37-7-

104, 1976 Code.

180100 4160550000 PROFESS & OCCUPATION LIC RENEWAL FEE

4160550000-4160550002: Professional and occupational license

renewal, re-registration, reactivation, reinstatements for individuals

and entities by various boards, commissions, and agencies.

180100 4160550001 TATTOOING LICENSE AND INSPECTION FEE

180100 4160550002 BODY PIERCING LICENSE FEE

28/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

180200 4160560000 PROFESS & OCCUPATION APPRENTICE,TEMP,PROVIS LIC

Licenses or permits issued under the Department of Labor,

Licensing and Regulation for those who will serve in an apprentice

or temporary status, or in a limited license capacity, or under

provisional license conditions. This includes any application fee.

181100 4160570000 ARBITRATION & MEDIATION CERTIFICATION FEES

Annual certification fee collected by the Board of Arbitrator and

Mediator Certification from licensed arbitrators and mediators.

181200 4160580000 PROFESS & OCCUPATION LIC FEE

Anew or initial license, permit or special license fee issued under

the Department of Labor, Licensing and Regulation. This fee is for

the issuance of anew license only and does not include any

separate fees as may be required for an application or exam.

489100 4160590000 FERTILIZER INSPECTION FEE

Fees charged by Clemson University Public Service Activities of

one dollar and fifty cents per ton for inspection of commercial

fertilizer sold or distributed in this state for Fiscal year 2009-2010.

2009-2010 Appropriation Act.

489200 4160600000 LIME INSPECTION FEE

Fees charged by Clemson University Public Service Activities of fifty

cents per ton for Agricultural Liming Materials sold or distributed in

this state. 2009-2010 Appropriation Act.

165500 4160610000 MORT LENDER LICENSE

4160610000-4160610002: A license fee collected by the Board of

Financial Institutions from mortgage lenders, for both new licenses

and renewals

165501 4160610001 MORT LENDER LICENSE - NEW

165502 4160610002 MORT LENDER LICENSE - RENEW

174000 4160620000 MORT LENDER BRANCH LICENSE

4160620000-4160620002: A license fee collected by the Board of

Financial Institutions from mortgage lender's branch locations, for

both new licenses and renewals

174001 4160620001 MORT LENDER BRANCH LICENSE - NEW

174002 4160620002 MORT LENDER BRANCH LICENSE - RENEW

174100 4160630000 MORT LOAN ORIGINATOR LICENSE

4160630000-4160630002: A license fee collected by the Board of

Financial Institutions from mortgage loan originator license, for both

new licenses and renewal

174101 4160630001 MORT LOAN ORIGINATOR LICENSE - NEW

174102 4160630002 MORT LOAN ORIGINATOR LICENSE - RENEW

181500 4160640000 MORTGAGE EXAM FEE

Not currently used in SCEIS; recommended use would be for any

fees collected in association with the Mortgage Loan Originator Test

29/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

488600 4170010000 CHILD SUPPORT PROGRAM APPL FEE

The Department of Social Services is allowed to utilize the state

share of federally required Application fees, collected from Non-

Temporary Assistance for Needy Families Clients, in the

Administration of the Child Support Enforcement Program. Proviso

13.2, 2002 Appropriation Act.

171100 4170020000 MARRIAGE LICENSE FEE

Marriage license fees collected by probate judges and clerks of

court and remitted to State Treasurer in accordance with Section

20‑1‑375, 1976 Code as amended.

574600 4210010000 TOBACCO SETTLEMENTS

Distributions received by the state from a lawsuit with the tobacco

companies.

570100 4220010000 COURT FINE

4220010000-4220010004: The portion of court fines from all courts

designated for remittance to State General Fund or to be spent for

a specific purpose will be classified under this code.

570100/570101 4220010001 COURT FINE-GENERAL SESSIONS

570100/570102 4220010002 COURT FINE-MAGISTRATE

570100/570103 4220010003 COURT FINE-MUNICIPAL

570100 4220010004 COURT FINES - SANCTIONS

570200 4220020000 UNFAIR TRADE PRAC CIVIL PENALTY

4220020000-4220020003: Penalty for violations of unfair trade practice.

570200 4220020001 WIC CIVIL PENALTIES ASSESSED

570200 4220020002 WIC CLIENT POST PAYMENT COLLECTIONS

570200 4220020003 WIC VENDOR POST PAYMENT COLLECTIONS

574100 4220040000 SECURITIES ADMIN FINE

Administrative fines imposed by the Securities Commissioner for

violation of securities laws, Section 35-1-1475, 1976 Code.

574500 4220050000 PUBLIC CHARITIES FINES

Fines assessed for violations of the South Carolina Solicitation of

Charitable Funds Act. Section 33-56-160, 1976 Code.

483400 4220060000 COMMTY CORR PLAN ASSESSMENT

An assessment, which is in addition to any other fine or cost,

imposed on a person who is convicted, pleads guilty as nolo

contendere or forfeits bonds. Section 24‑23‑210, 1976 Code as

amended.

576300 4220070000 LATE REPORT FINES

Administrative fines imposed by the Board of Financial Institutions

for failure to file, or filing an incomplete annual report

576400 4220080000 CONTINUING EDUCATION FINES

Not currently used in SCEIS; recommended use would be for any

fines associated with the lack of required continuing education

hours necessary for a particular license

30/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

576500 4220090000 MORTGAGE LEND ADMIN PENALTY

Administrative fines imposed by the Board of Financial Institutions

for violation of mortgage lending laws

576600 4220100000 FINE PROHIBITED ACTION VIOL COMM ORDER

Administrative fines/penalties that occur as a result of Violations of

Commission Orders

576700 4220110000 CONDITIONAL DISCHARGE GENERAL SESSIONS

4220110000-4220130000: Fees collected by the Prosecution

Coordination Commission for defendants that have entered the

conditional discharge program

576800 4220120000 CONDITIONAL DISCHARGE MAGISTRATE

576900 4220130000 CONDITIONAL DISCHARGE MUNICIPALITY

577000 4220140000 IMMIGRATION FEES

Not currently used in SCEIS; recommended use would be for any

fees collected in association with immigration related activities

570400 4221010000 SAFE DRK WATER ACT FINE Fine for violations of the Safe Drink Water Act.

571000 4221020000 POLL CONTROL ACT FINE Fines imposed for the violation of the Pollution Control Act.

571400 4221040000 HOSP & NRSG HOME PENALTY

4221040000-4221040002: Penalty assessed for violation of

regulations pertaining to hospitals and nursing homes.

571400 4221040001 CIVIL MONETARY PENALTIES

571400 4221040002 NURSING HOME BED PENALTIES

571800 4221050000 HAZARD WASTE VIOL PENALTY

4221050000-4221050001: Penalties assessed for violation of

regulations pertaining to hazardous waste.

571800 4221050001 UNDERGROUND STORAGE TANK CIVIL PENALTIES

571900 4221060000 RADIOACTIVE WASTE VIOL PENALTY

Penalties assessed for violation of regulations pertaining to

radioactive waste.

572000 4221070000 HEARING AID DLR LIC PENALTY

Penalty assessed for late payment of hearing aid dealers license

fee.

572300 4221080000 EMPLOYEE REG VIOL PENALTY

Penalty assessed on an employee for violation of departmental

regulations. Includes assessment for replacement of lost

departmental property.

572800 4221090000 COASTAL ZONE MGNT PLAN PENALTY

Penalty assessed for violation of the rules and regulations under the

Coastal Zone Management Plan under Act 123 of 1977 as

amended

571300 4221100000 DRUG CONTROL REGISTRATION LATE PENALTY Penalty assessed for late registration of drug control operations.

570500 4222010000 STOP ORDER PENALTY

Penalties collected on an order to discontinue the sale of certain

consumer products where standards are not being met.

572400 4222020000 GAME & FISH VIOLATION FINE Fine assessed for violation of state game and fish laws.

572500 4222030000 BOATING VIOLATION FINE Fine assessed for violation of state boating laws.

31/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

575700 4222040000 PESTICIDE PENALTY FEES

Fine assessed for violation of the Pesticide Control Act. Section 46-

13-180, 1976 Code.

570600 4223010000 INS ADMIN PENALTY

Penalties collected from insurance companies that do not file

reports in a timely manner or file incorrectly with the Insurance

Department.

570700 4223020000 LABOR SAFETY ACT FINE Fines for violations of the Labor Safety Act.

571700 4223030000 W COMP FILING VIOL PENALTY

Penalties assessed by Workers' Compensation Commission

against parties of Workers' Compensation cases being heard, for

failure to meet legal filing requirements.

573000 4223040000 ELEVATOR FINES

Fine assessed for violation of the South Carolina Elevator code.

Section 41‑16‑110, 1976 Code.

573100 4223050000 WAGE CLAIM VIOLATION FINE

Fine assessed for violation of the Payment of Wages Law.

Sections 41‑10‑80 and 41‑10‑90, 1976 Code.

573200 4223060000 PROFESSIONAL & OCCUPATIONAL VIOL FINE

4223060000-4223060002: Fine assessed for violation of

Professional and Occupational Licensing codes and regulations.

573200 4223060001 TATTOOING PENALTY

573200 4223060002 BODY PIERCING PENALTY

573300 4223070000 AMUSEMENT RIDE FINE

Fine assessed for violation of the South Carolina Amusement Rides

Safety Code. Section 41‑18‑150, 1976 Code.

573400 4223080000 LATE FILING PENALTY

4223080000-4223080002: Penalty assessed for failure to file or to

file late a statement required or license renewal required by code or

regulation.

573401 4223080001 LATE FILING PENALTY - SETOFF DEBT

573402 4223080002 LATE FILING PENALTY - GEAR INCOME

573900 4223090000 RETURNED ITEMS LRA

4223090000-4223090001: Fines assessed for the violation of State

laws and other fees and penalties levied by Department of

Revenue.

573908 4223090001 DISHONORED CHECKS COLLECTION FEES

574200 4223100000 INSURANCE FRAUD PENALTIES, COSTS & SETTLEMENTS

Penalty assessed for violation of State Insurance Laws. Section 38-

55-550, 1976 Code.

574900 4223110000 COMMUNICATIONS ACT PENALTIES

Communications self-reporting fine to comply with an order

concerning the state Communications Act –Penalties for failure to

meet performance. Public Service Commission Order Number

2002-77, Docket Number 2001-209-C.

32/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

575200 4223120000 ENFORCEMENT/ADMINISTRATIVE FEE

The State Ethics Commission may levy an

enforcement/administrative fee to all individuals who are found in

violation, or who admit to violations, of The Ethics, Government

Accountability and Campaign Reform Act of 1991 to reimburse the

Commission for costs associated with the investigation of and

hearings into those violations. Proviso 65.2, 2003-04 Appropriation

Act.

575500 4223130000 PRENEED FUNERAL LOSS REIMBURSE CIVIL PENALTY

The ten dollar civil penalty assessed by the State Board of Financial

Institutions for each preneed funeral contract sold if the listing or

fees collected are not sent to the board within sixty days of the last

day of the month when the contract was sold. The monies collected

as civil penalties must be deposited in the Preneed Funeral Loss

Reimbursement Fund. Section 32-7-50, 1976 Code.

570800 4224010000 ALCOHOLIC LIQUOR FINE Fine imposed for the violation of Alcoholic Liquor Laws.

570900 4224020000 BEER AND WINE FINE Fines imposed for the violation of Beer and Wine Laws.

575000 4225010000 CONVICTION SURCHARGE

A surcharge on all fines, forfeitures, escheatments or other

monetary penalties for misdemeanor traffic offenses or non-traffic

violations. Proviso 73.3, 2003-04 Appropriation Act.

571100 4225020000 PUBLIC SAFETY FINE

Fines imposed for Traffic Safety violations on Agency or

Department grounds.

574800 4225030000 LITTER CONTROL FINES

Fines assessed for the violation of dumping litter or other solid

waste on public or private property. Section 16-11-700, 1976 Code

as amended.

575100 4225040000 DRUG CONVICTION SURCHARGE

A surcharge on all fines, forfeitures, escheatments or other

monetary penalties for misdemeanor or felony drug offenses.

Proviso 33.7, 2003.04 Appropriation Act.

575300 4225050000 MOTOR VEHICLE IMMOBILIZATION FEE

The court must assess a fee of forty dollars for each motor vehicle

owned by or registered to the person convicted of a second or

subsequent violation of Section 56-5-2930, 56-5-2933 or 56-5-2945.

Section 56-5-2942, 1976 Code.

483800 4225070000 VICTIM RESTITUTION FEE

4225070000-4225070003: Prisoner earnings withheld by

Department of Corrections for payment to victim in accordance with

Section 24‑3‑20 and 24‑3‑40, 1976 Code as amended.

483801 4225070001 VICTIM RESTITUTION FEE-BD ORDERED

483802 4225070002 VICTIM RESTITUTION FEE-DACOR

483803 4225070003 VICTIM RESTITUTION FEE-DORA

33/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

575900 4225080000 TRAFFIC ED PROG APP FEE - MAGISTRATE

Funds received by a state agency from the application fee that

county treasurer’s submits to the State Treasurer as authorized by

Code of Laws, Section 17-22-350(A) and allocated by the State

Treasurer pursuant of Code of Laws, Section 17-22-350(B). This

object code will only be use by the State Treasurer’s Office.

576000 4225090000 TRAFFIC ED PROG APP FEE - MUNICIPALITY

Funds received by a state agency from the application fee that city

treasurer’s submits to the State Treasurer as authorized by Code of

Laws, Section 17-22-350(A) and allocated by the State Treasurer

pursuant of Code of Laws, Section 17-22-350(C). This object code

will only be use by the State Treasurer’s Office.

576100 4225100000 DUI/DUAC BREATHALYZER TEST CONVICTION FEE COUNTY

Funds collected from a twenty-five dollars conviction fee that county

treasurers submit to the State Treasurer. The fees collected from

the county treasurers are transferred by the State Treasurer to

SLED pursuant to Code of Laws, Section 56-5-2950(E). This object

code will only be use by the State Treasurer’s Office.

576200 4225110000 DUI/DUAC BREATHALYZER TEST CONVICTION FEE CITY

Funds collected from a twenty-five dollars conviction fee that

municipal treasurers submit to the State Treasurer. The fees

collected from the municipal treasurers are transferred by the State

Treasurer to SLED pursuant to Code of Laws, Section 56-5-

2950(E). This object code will only be use by the State Treasurer’s

Office.

577100 4225120000 OFFENDER DRUG TESTING FEE

Administrative Fee collected for conducting drug tests on individuals

who are currently on parole

577200 4225130000 PUBLIC SERVICE EMPLOYMENT SET-UP FEE

Administrative Fee collected for setting up employment

opportunities for individuals who are currently on parole

574000 4226010000 PENALTIES-FORFEITURES

4226010000-4226010002: Fines assessed for the violation of State

laws governing vehicle use and other fees and penalties levied by

the Department of Public Safety.

574005 4226010001 PENALTIES-VEHICLE WT VIOLATIONS

574001 4226010002 PENALTIES-DRIVER REINSTATEMENT FEE

574300 4226020000 OTHER PENALTIES, COST & SETTLEMENTS

Distributions received by the State from a court order or bankruptcy

settlement.

575800 4226030000 PENALTY FOR VIOLATING DEPARTMENT RULES

Fine assessed on a person who after notice violates, disobeys, or

refuses, omits, or neglects to comply with a regulation of the

Department of Health and Environmental Control. Section 44-1-

150, 1976 Code.

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CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

580100 4230010000 FORFEITED MONIES

4230010000-4230010002: Monies forfeited to the state.

580101 4230010001 FORFEITED MONIES - STATE SOURCES

580102 4230010002 FORFEITED MONIES - FEDERAL SOURCES

580200 4230020000 FORFEITURE OF CONVEYANCES-ILLEGAL DRUGS

Proceeds from sale of forfeited conveyances (trailers, aircraft, motor

vehicles and water going vessels) used to transport illegal drugs

under South Carolina Code 44‑53‑530.

380300 4230030000 UNCLAIMED CHECKS SECTION 11-5-110

Checks issued by the Treasurer for payment of claims that have not

been presented for payment within two years are covered back into

the state treasury annually. Section 11‑5‑110, 1976 Code.

280600 4280010000 FED GRANT SUBCONTRACT OTHER ENTITIES

To designate all federal funds received for other entities (not state

agencies) on a sub‑contract or sub‑grant basis.

282200 4280020000 FEDERAL OPERATING GRANTS-RESTRICTED

4280020000-4280020003: To designate federal operating grant

funds that are restricted by the grantor for use in a particular

function (i.e., General Government, Education, Social Services, or

Health and Environment). A grant is considered to be an operating

grant if the funds may be used for either operating expenses or

capital expenses at the discretion of the recipient. If a grant

provides funding for multiple functions, it should be reported as

restricted only if the amounts restricted to each function are

specifically identified in the grant application or award.

282200 4280020002 FED GRANT DEP TO GRANTEE

282200 4280020003 HUD ADMINISTRATIVE FEES EARNED

280700 4280030000 FEDERAL TITLE XX REIMB

To designate all federal funds received as reimbursements on Title

XX sub‑contracts or sub‑grants.

280800 4280040000 MEDICAID FFP INCENTIVE REBATE

To designate all federal funds received as recovery of Medicaid

Federal Financial Participation (FFP) previously withheld.

281200 4280050000 FOOD STAMP PROJ FAIR RECOVERIES

4280050000-4280050001: Collections for over-payments or over-

authorization of benefits in the food stamp program.

281200 4280050001 HOUSING ASST FRAUD REPYMT

281700 4280060000 TITLE IV-D RECOVERIES-FEDERAL

Funds collected under the Child Support Enforcement Program

(Title IV‑D) which are not state funds but are retained by

Department of Social Services. General Appropriation Act.

282100 4280070000 FEDERAL GRANTS-UNRESTRICTED

To designate Federal grant funds that are not restricted for use in a

particular function (i.e., General Government, Education, Social

Services, or Health and Environment).

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CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

282300 4280080000 FEDERAL CAPITAL GRANTS-RESTRICTED

To designate federal capital grant funds that are restricted by the

grantor for use in a particular function (i.e., General Government,

Education, Social Services, or Health and Environment). A grant is

considered to be a capital grant if the grantor requires the funds to

be used only for capital expenses. If a grant provides funding for

multiple functions, it should be reported as restricted only if the

amounts restricted to each function are specifically identified in the

grant application or award.

290100 4280090000 POWER COMMISSION FEE

Revenue received annually from U. S. Government. State's share

of net receipts from use of National Forests. Section 17, Federal

Power Act (49 Stat. 838).

281100 4290010000 MEDICAID PROGRAM AUDIT REIMBURSEMENT

To designate all federal funds received as reimbursement of

expenses incurred for audits of the medical assistance program.

280300 4290030000 FEE-FEDERAL AGENCIES

4290030000-4290040000: To designate revenue received from

Federal agencies for patent/copyright fee, license fee, land use fee,

vital record fee, patient and laboratory fee.

280300 4290040000 RENTAL ASSISTANCE PORTABILITY IN FEES

721000 4290050000 INDIRECT COST GENERAL FUND-OTHER

To designate the indirect costs recovered and deposited to the

General Fund from funding sources other than Federal. See Code

2802 for recoveries from Federal Funds sources.

750600 4300010000 OTHER OPERATING GRANTS-RESTRICTED

To designate operating grant funds received from an entity other

than the Federal government that are restricted by the grantor for

use in a particular function (i.e., General Government, Education,

Social Services, or Health and Environment). A grant is considered

to be an operating grant if the funds may be used for either

operating expenses or capital expenses at the discretion of the

recipient. If a grant provides funding for multiple functions, it should

be reported as restricted only if the amounts restricted to each

function are specifically identified in the grant application or award.

750500 4300020000 OTHER GRANTS-UNRESTRICTED

To designate grant funds received from an entity other than the

Federal government that are not restricted by the grantor for use in

a particular function (i.e., General Government, Education, Social

Services, or Health and Environment).

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STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

750700 4300030000 OTHER CAPITAL GRANTS-RESTRICTED

To designate capital grant funds received from an entity other than

the Federal government that are restricted by the grantor for use in

a particular function (i.e., General Government, Education, Social

Services, or Health and Environment). A grant is considered to be

a capital grant if the grantor requires the funds to be used only for

capital expenses. If a grant provides funding for multiple functions,

it should be reported as restricted only if the amounts restricted to

each function are specifically identified in the grant application or

award.

280202/280200 4300040000 IDC RECOVERY ACCOUNT

To designate all indirect cost recovered for the State General Fund

as authorized under federal regulations. See Code 7210 for

recoveries from other than Federal Fund sources.

722100 4300050000 IDC J04 EQC DIVISIONAL OH REV TRANSFER

4300050000-4300050003: Operating transfer of revenue between

funds that is not specifically classified under another code. This

object code should be used only with transaction codes 310, 315,

360 and 365.

722100 4300050001 IDC J04 HS OH REV TRANSFER

722100 4300050002 IDC J04 STATE REV TRANSFER

722100 4300050003 IDC J04 OTHER REV TRANSFER

260500 4310010000 FEES AND RECEIPTS-OTHER

To designate revenue received from private individuals or

organizations as part of the cost of building or construction projects.

760400 4310020000 GENERAL CONTRIBUTIONS & DONATIONS-UNRESTRICTED

To designate contributions and donations that are not restricted by

the contributor for use in a particular function (i.e., General

Government, Education, Social Services, or Health and

Environment).

760500 4310030000 GENERAL OPER CONTRIB & DONATIONS-RESTRICTED

4310030000-4310030001: To designate operating contributions and

donations that are restricted by the contributor for use in a particular

function (i.e., General Government, Education, Social Services, or

Health and Environment). A contribution/donation is considered to

be operating if the funds may be used for either operating expenses

or capital expenses at the discretion of the recipient. If a

contribution/donation provides funding for multiple functions, it

should be reported as restricted only if the amounts restricted to

each function are specifically identified by the contributor.

760501 4310030001 CHECK OFF CONTRIBUTION

37/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

750300 4310040000 CONTRIBUTIONS-HOSPITALS & OTHER PROVIDERS

4310040000-4310040005: Payments received by Department of

Health and Human Services from hospitals and other providers to

be used as matching funds on contracts. These payments include

disproportionate share payments received from hospitals.

750300 4310040001 CONTRIBUTIONS - HOSPITALS & OP - GENERAL

750300 4310040002 CONTRIBUTIONS - HOSPITALS & OP - DSH

750300 4310040003 CONTRIBUTIONS -SPONSORED MEDICAID WORKER

750300 4310040004 CONTRIBUTIONS - HOSPITAL - UPL

750300 4310040005 UPL NURSING HOME CONTRIBUTIONS

760300 4310050000 SCHOLARSHIP-PRIVATE SECTOR

Contributions and donations for scholarships received from the

private sector.

760600 4310060000 GENERAL CAP CONTRIB & DONATIONS-RESTRICTED

4310060000-4310070010: To designate capital contributions and

donations that are restricted by the contributor for use in a particular

function (i.e., General Government, Education, Social Services, or

Health and Environment). A contribution/donation is considered to

be capital if the contributor requires the funds to be used only for

capital expenses. If a contribution/donation provides funding for

multiple functions, it should be reported as restricted only if the

amounts restricted to each function are specifically identified by the

contributor.

760600 4310070000 EARLY PAYOFF FORGIVABLE DPA LOANS

760600 4310070010 HOME - RECAPTURES

725700 4350010000 LOTTERY COMM PAYROLL PROCESS FEE

Fee charged to South Carolina Lottery Commission for payroll

processing. Proviso 59.4, 2003 Appropriation Act.

450300 4350020000 LITIG & CRT COST RECOV

Recoveries received for court costs from the losing party in court

cases where the Attorney General is on the winning side.

450500/450501 4350040000 PARKING FEE

Fee charged for privilege of parking on State owned or leased

property.

451600/451601 4350050000 PATIENT FEE

4350050000-4350050086: Revenue collected from paying patients.

Includes payments received directly or indirectly from Social

Security Administration or other retirement plans for the benefit of

patients.

451602 4350050002 PATIENT FEE DEBT SERVICE

451602 4350050003 PRIVATE PAY HOSPICE

451602 4350050004 PRIVATE PAY OTHER

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STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

451602 4350050005 PRIVATE PAY RESTITUTION

451602 4350050006 PRIVATE PAY HOME HEALTH SERVICE

451602 4350050007 PRIVATE PAY CHILDRENS REHABILITATIVE SVC

451602 4350050008 PRIVATE PAY DIABETES EDUCATION

451602 4350050009 PRIVATE PAY LTC

451602 4350050010 PRIVATE PAY CHILD HEALTH MEDICAID HMO

451602 4350050011 PRIVATE PAY INSURANCE HOSPICE

451602 4350050012 PRIVATE PAY INSURANCE OTHER

451602 4350050013 PRIVATE PAY DIRECT PATIENT SERVICES LTC

451602 4350050014 PRIV PY DIRECT PATNT SERV POSITV HLTH SUP

451602 4350050015 CARS CRS BILLING SYSTEM

451602 4350050016 PRIVATE PAY MIGRANT WORKERS

451602 4350050017 PRIVATE PAY CREW LEADER WORKERS PATIENT

451602 4350050018 THIRD PARTY BILLING SYSTEM

451602 4350050019 PRIVATE PAY IMMUN (REGION) MEDICAID HMO

451602 4350050020 PRIVATE PAY CHILD HEALTH INIT MCAID HMO

451602 4350050021 PRIVATE PAY PRENATAL MEDICAID HMO

451602 4350050022 PRIV PAY CHLD HLTH NWBORN SCRN MCAID HMO

451602 4350050023 PRIVATE PAY LAB (C/O) MEDICAID HMO

451602 4350050024 PRIVATE PAY LAB FP PAPS C/O MEDICAID HMO

451602 4350050025 PRIVATE PAY LAB MAT PAPS C/O MCAID HMO

451602 4350050026 PRIV PAY LAB CLIA TEST REGION MCAID HMO

451602 4350050027 PRIVATE PAY FAMILY PLANNING MEDICAID HMO

451602 4350050028 PRIV PY IMMUNIZATION ADMIN MEDICAID HMO

451602 4350050029 PRIV PAY HM HLTH NEWBORN SCREN MCAID HMO

451602 4350050030 PRIVATE PAY HOME HEALTH MEDICAID HMO

451602 4350050031 PRI PY HM HLTH NONCRT DUL ELIG MCAID HMO

451602 4350050032 PRI PY HM HLTH NONCRT VENIPUNC MCAID HMO

451602 4350050033 PRI PY FLU VAC PRO 32 MASS IMM MDICD HMO

451602 4350050034 PRIVATE PAY HEMOPHILIA C/O MEDICAID HMO

451602 4350050035 PRIVATE PAY CRS CLINIC C/O MEDICAID HMO

451602 4350050036 PRI PY CHESTER CO SAFE SCHL MCAID HMO

451602 4350050037 PRI PY CRS BABYNET (REGION) MDCAID HMO

39/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

451602 4350050038 PRI PY CRS SICKLE CELL (C/O) MDICAID HMO

451602 4350050039 PRI PY CRS ORTHODONTIA (C/O) MDICAID HMO

451602 4350050040 PRIVATE PAY DIABETES EDUC MEDICAID HMO

451602 4350050041 PRI PY CRS HEARING AID (C/O) MDICAID HMO

451602 4350050042 PRIVATE PAY TB (REGION) MEDICAID HMO

451602 4350050043 PRIVATE PAY HIV (C/O) MEDICAID HMO

451602 4350050044 PRIVATE PAY HIV (REGION) MEDICAID HMO

451602 4350050045 PRIVATE PAY STD (REGION) MEDICAID HMO

451602 4350050046 PRIVATE PAY AIDS CONSULT MEDICAID HMO

451602 4350050047 PRIVATE PAY STD (C/O) MEDICAID HMO

451602 4350050048 PRI PY RYAN WHITE ADAP PRG INC MCAID HMO

451602 4350050049 PRIVATE PAY GENERAL CLINIC MEDICAID HMO

451602 4350050050 PRI PY FAMILY PLANNING FSS MEDICAID HMO

451602 4350050051 PRIVATE PAY CHILD HEALTH FSS MDICAID HMO

451602 4350050052 PRIVATE PAY PREVENT HLTH FSS MDICAID HMO

451602 4350050053 PRIVATE PAY MATERNITY FSS MEDICAID HMO

451602 4350050054 PRIVATE PAY HOME HEALTH FSS MEDICAID HMO

451602 4350050055 PRIVATE PAY CRS FSS (REGION) MDICAID HMO

451602 4350050056 PRIV PAY GENERAL CLINIC FSS MEDICAID HMO

451602 4350050057 PRIV PAY RICHLND DSTR II SW MCAID HMO

451602 4350050058 PRIV PY MASTER SOCIAL WORK MCAID HMO

451602 4350050059 PRI PY HM HLTH CLTC SW NONDHEC MCAID HMO

451602 4350050060 PRIVATE PAY STD HIV FSS MEDICAID HMO

451602 4350050061 PRIVATE PAY TB FSS MEDICAID HMO

451602 4350050062 PRIVATE PAY CRS NURSE MEDICAID HMO

451602 4350050063 PRI PY ENV HLTH LEAD SCRN REG MCAID HMO

451602 4350050064 PRI PY ENV HLTH LEAD SCRN (C/O MCAID HMO

451602 4350050065 PRIVATE PAY EPSDT MEDICAID HMO

451602 4350050066 PRI PY IMMUNIZATION CLINIC VST MCAID HMO

451602 4350050067 PRIVATE PAY FLU VACCINATIONS

451602 4350050068 PRIV PAY RYAN WHITE ADAP PROG INC IND

451602 4350050069 INTERNAL BILLING FOR TB SERVICES

451600 4350050070 PATIENT AND CLINIC FEES - SELF PAY

40/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

451600 4350050071 PATIENT CARE AND MAINT RECEIPTS

451600 4350050072 PATIENT CARE AND MAINT RECEIPTS - INSURANCE

451600 4350050073 PATIENT CARE AND MAINT RECEIPTS - VA

451600 4350050074 PATIENT CARE AND MAINT NOTES - PRINC

451600 4350050075 PATIENT CARE AND MINT NOTES - INTEREST

451600 4350050076 INPATIENT MEDICARE PART A

451600 4350050077 OUPATIENT RECEIPTS HALL FACILITY

451601 4350050078 PRIVATE PAY HOME HEALTH INSURANCE

451600 4350050079 PRIVATE PAY STD

451600 4350050080 PRIVATE PAY IMMUNIZATIONS

451600 4350050081 PRIVATE PAY FAMILY PLANNING

451601 4350050082 PRIVATE PAY GENERAL CLINIC

451600 4350050083 PRIVATE PAY CHILD HEALTH

451600 4350050084 PATIENT CARE AND MAINT RECEIPTS CONTRACTUAL

451600 4350050085 PATIENT RECEIPTS DEBT SET-OFF

451600 4350050086 PATIENT AND CLINIC FEES - INSURANCE

451800 4350060000 HANDLING & STORAGE FEE

Fee charged for handling and storage of materials.

451900 4350070000 AGCY RENOV REVENUE

Revenue received by Division of Operations for space renovations

completed for other state agencies.

452000 4350080000 REIMB RENOV PROJECTS Reimbursements received for renovation projects.

452100 4350090000 CUSTODIAL SERV REVENUE Revenue received for custodial services.

452200 4350100000 TELECOMM ENGINEER & OPER SERV

4350100000-4350100003: Revenue received for

telecommunications engineering and operations services.

452200 4350100001 TELECOM SVC - SPIRIT

452200 4350100002 TELECOM SVC - ATT

452200 4350100003 TELECOM SVC - VERIZON

452400 4350110000 DP SERVICE REVENUE Revenue received for data processing services.

452500 4350120000 PRINT SHOP REVENUE

Revenue received for print shop services.

452600 4350130000 INTRA-STATE MAIL SERVICE

Revenue received for intra‑state mail services.

452700 4350140000 W COMP AWARD REVIEW FEE

Fee collected by Workers' Compensation from appellant seeking

full commission review of workers compensation award. Section

42‑17‑50 Code as amended.

453100 4350150000 PARKING PERMIT Fee collected for issuing a lost or misplaced parking permit.

453400 4350160000 FEE-STAFF PRACTICE EXCESS

Revenue received for excess fees collected under staff practice

agreement.

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STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

454300 4350170000 CIVIL ACTION APPLICATION FEE

A fee charged by the Judicial Department for filing a Civil Action

lawsuit

454200 4350180000 STATE CASE MANAGEMENT SYSTEM FEE

A fee charged by the Judicial Department for technology support

services provided to users of the State Case Management System.

941000 4350190000 PAYROLL DEDUCTION PROCESSING FEE

Receipt of a processing fee for payroll deductions for insurance

plans, credit unions, deferred compensation plans and professional

associations. Proviso 8.7, FY 1991‑92 Appropriation Act.

941100 4350200000 CHILD SUPPORT FEES

Receipt of child support processing fees from the payroll program.

Section 20-7-1315(F)(3), 1976 Code, as amended.

941300 4350210000 DEDUCTION PROCESSING FEE

Fee charged to insurance plans, credit unions, deferred

compensation plans and professional associations for processing

payroll deductions. Proviso 59.4, FY 2002-03 Appropriation Act.

941400 4350220000 CHILD SUPPORT PROCESSING FEE

Receipt of amounts deducted from the earnings of the employee for

child support processing fees. Section 20-7-1315(F)(3), 1976 Code,

as amended.

451500 4360010000 INSURANCE PREM & PROCEEDS

4360010000-4360010009: Insurance premiums collected for

remittance to insurance companies.

451501 4360010001 INSURANCE PREM & PROCEEDS - PROP PREM

451502 4360010002 INSURANCE PREM & PROCEED - TORT LIAB PREM

451503 4360010003 INSURANCE PREM & PROCEED - AUTO LIAB PREM

451504 4360010004 INSURANCE PREM & PROCEED -PROFESSIONAL LIAB PRE

451505 4360010005 INSURANCE PREM & PROCEED- COMP&COLL PREM

451506 4360010006 INS PREM & PROCEED - SCHOOL BUS LIAB PRE

451518 4360010007 INS PREM & PROCEED - UNDERGRD STOR TK

451550 4360010008 INS PREM & PROCEED - OCEAN MARINE PREM

451551 4360010009 INSURANCE PREM & PROCEED - A/C PREM

390100 4360020000 MEDICAID & MEDICARE REIMB

4360020000-4360020087: Earned funds received as payment for

services provided under the Medicaid and Medicare programs.

Agencies should use this object code to record all Medicaid funds

received from the Department of Health and Human Services.

390100 4360020001 MEDICAID PRENATAL

390100 4360020002 MEDICAID FAMILY PLANNING

390100 4360020003 MEDICAID CHILDRENS REHABILATATIVE SERV

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STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

390100 4360020004 MEDICAID HOME HEALTH SERVICE

390100 4360020005 MEDICAID CHILD HEALTH

390100 4360020006 MEDICAID RISK ASSESSMENT

390100 4360020007 MEDICAID NEWBORN ASSESSMENTS

390100 4360020008 MEDICAID PEDIATRIC

390100 4360020009 MEDICAID TB DISTRICT

390100 4360020010 MEDICAID AIDS CONSULTATION

390100 4360020011 MEDICAID EPSDT

390100 4360020012 MEDICAID CRS SICKLE CELL

390100 4360020013 MEDICAID CRS ORTHODONTIA

390100 4360020014 MEDICAID CRS HEARING AID

390100 4360020015 MEDICAID CRS HEMOPHILIA BLD PROD MAN BIL

390100 4360020016 MEDICAID STD DISTRICT

390100 4360020017 MEDICAID COST SETTLEMENT

390100 4360020018 MEDICAID REFUNDS

390100 4360020019 MEDICAID EDISTO RYAN WHITE

390100 4360020020 MEDICAID HEALTH EDUCATION

390100 4360020021 MEDICAID PERSONAL CARE AIDE (CLTC)

390100 4360020022 MEDICAID HEMOPHILIA

390100 4360020023 MEDICAID CRS NUTRITION

390100 4360020024 MEDICAID CRS SOCIAL WORK

390100 4360020025 MEDICAID IMMUNIZATIONS

390100 4360020026 MEDICAID CHILD HEALTH NUTRITION

390100 4360020027 MEDICAID CHILD HEALTH SOCIAL WORK

390100 4360020028 MEDICAID CRS BABYNET CLINIC SERVICES

390100 4360020029 MEDICAID CRS SPEECH THERAPY

390100 4360020030 MEDICAID IMMUNIZATION ADMINISTRATION

390100 4360020031 MEDICAID LAB TESTS DISTRICT

390100 4360020032 MEDICAID LAB FP PAP SMEARS

390100 4360020033 MEDICAID LAB MATERNITY PAP SMEARS

390100 4360020034 MEDICAID LAB CLIA DISTRICT

390100 4360020035 MEDICAID CHILD HEALTH INITIATIVE

390100 4360020036 MEDICAID DASH AIKEN SCHOOL HEALTH ACT

43/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

390100 4360020037 MEDICAID IMMUNIZATION CLINIC VISIT

390100 4360020038 MEDICAID CHILD HEALTH AT RISK

390100 4360020039 MEDICAID TB CENTRAL OFFICE

390100 4360020040 MEDICAID STD CENTRAL OFFICE

390100 4360020041 MEDICAID IMMUNIZATIONS CENTRAL OFFICE

390100 4360020042 MEDICAID HIV CENTRAL OFFICE

390100 4360020043 MEDICAID HIV DISTRICTS

390100 4360020044 MEDICAID HIV COUNSELING

390100 4360020045 MEDICAID FAMILY SUPPORT

390100 4360020046 MEDICAID FMAP

390100 4360020047 MEDICARE HOME HEALTH SERVICES

390100 4360020048 MEDICARE CHILDS REHABILITATIVE SRV EVAL

390100 4360020049 MEDICARE COST REPORT SETTLEMENT

390100 4360020050 MEDICAID GENERAL CLINIC FAMILY SUPPORT

390100 4360020051 MEDICAID DENTAL

390100 4360020052 MEDICAID FP FAMILY SUPPORT

390100 4360020053 MEDICAID CH FAMILY SUPPORT

390100 4360020054 MEDICAID PREVENTIVE HEALTH FAMILY SUPP

390100 4360020055 MEDICAID MATERNITY FAMILY SUPPORT

390100 4360020056 MEDICAID CRS FAMILY SUPPORT

390100 4360020057 MEDICAID HOME HEALTH FAMILY SUPPORT

390100 4360020058 MEDICAID NON FAMILY PLANNING PREG TEST

390100 4360020059 MEDICAID STD HIV FAMILY SUPPORT

390100 4360020060 MEDICAID TB FAMILY SUPPORT

390100 4360020061 MEDICAID HIV TESTS

390100 4360020062 MEDICAID PALM RICHLAND MED SOCIAL WRK

390100 4360020063 MEDICAID LEX RICH SCHL DIST 5 SOCIAL WRK

390100 4360020064 MEDICAID ENVIRONMENTAL HEALTH

390100 4360020065 MEDICAID BFT MEMORIAL ADULTS SICKLE CELL

390100 4360020066 MEDICAID CRS NURSE DISTRICT

390100 4360020067 MEDICAID HME HLTH NONCERTIFIED DUAL ELIG

390100 4360020068 MEDICAID HME HLTH NONCERTIF VENIPUNCTURE

390100 4360020069 MEDICAID LEXINGTN SCHOOL DIST 1 SOC WRK

44/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

390100 4360020070 MEDICAID LEXINGTN SCHOOL DIST 4 SOC WRK

390100 4360020071 MEDICAID RYAN WHITE ADAP PROGRAM INCOME

390100 4360020072 MEDICAID RICHLAND SCHOOL DIST 2 SOC WRK

390100 4360020073 MEDICAID SD5LRC SAFE SCHOOLS HTHY STD

390100 4360020074 MEDICAID DIABETES EDUCATION

390100 4360020075 MEDICARE DIABETES EDUCATION

390100 4360020076 MEDICARE CHILDRENS REHABILITATIVE SERV

390100 4360020077 MEDICARE LABORATORY RECEIPTS

390100 4360020078 MEDICARE MANUAL RECEIPTS

390100 4360020079 MEDICARE REFUNDS

390100 4360020080 MEDICARE SETTLEMENT OTHER

390100 4360020081 MEDICARE FLU AND PPV

390100 4360020082 MEDICAID FLU VACCINATIONS

390100 4360020083 MEDICAID LEXINGTON CO SCHOOL DIST ONE SW

390100 4360020084 MEDICAID CHES CO SAFE SCHL HLTHY STUDENT

390100 4360020085 MEDICAID LEE CO SCHOOL DIST SOC WRK PRG

390100 4360020086 MEDICAID/MEDICARE PART D

390100 4360020087 MIDICAID ADMINISTRATIVE CLAIMS

460300 4360030000 LABORATORY TEST FEE

4360030000-4360030004: Fee charged for health services tests

completed in the laboratory.

460300 4360030001 LAB TEST CHARGES COMPUTER BILLING

460300 4360030002 LAB TEST CHARGES MANUAL BILLING

460300 4360030003 LAB TEST CHARGES INTERNAL BILLING

460300 4360030004 LAB TEST CHARGES OTHER

460400 4360040000 VITAL RECORDS FEE

4360040000-4360040013: Fee charged by DHEC for services

rendered in the vital records system.

460400 4360040001 VITAL RECORDS INDIVIDUAL FEES

460400 4360040002 VITAL RECORDS FEES COUNTY HEALTH DEPTS

460400 4360040003 DSS FEES FOR SERVICES

460400 4360040004 SOCIAL SECURITY ADMINISTRATION

460400 4360040005 OTHER GOVERNMENT AGENCIES

460400 4360040006 CNTY HEALTH DEPT CENTRAL OFFICE PORTION

460400 4360040007 NATIONAL DEATH INDEX

460400 4360040008 COUNTY HEALTH DEPT COUNTY PORTION

45/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

460400 4360040009 U S CONSUMER PRODUCTS

460400 4360040010 VITAL STATISTICS COOPERATIVE PROJECT

460400 4360040011 NCHS MICROFILM

460400 4360040012 NCHS LIVEBIRTH INFANT DEATH COHORT CONT

460400 4360040013 SCIENTIFIC RESEARCH PROJECTS

460800 4360050000 INFECTIOUS WASTE FEE

Fee charged by DHEC for the disposal of infectious waste. Section

41.36, 1988 Appropriation Act.

486700 4360060000 CERTIFICATE OF NEED FILING FEE

Fee charged by the Department of Health and Environmental

Control to cover the cost of operating the Certificate of Need

Program. Part I, Section 41.36, 1987‑88 Appropriation Act.

722500 4360070000 COMPENSATION REIMB-PRIV HOSPITALS

Revenue received for reimbursement of compensation paid to

physicians assigned to the private hospitals.

485001 4360080000 HEALTH REGULATION LICENSE/PERMIT FEE

4360080000-4360080005: Fees collected by DHEC for the

operation and oversight of the Health Regulation program.

485002 4360080001 HEALTH REGULATION INSPECTION FEE

485003 4360080002 HEALTH REGULATION LATE FEE

485004 4360080003 HEALTH REGULATION PENALTY

485005 4360080004 HEALTH REGULATION PLAN REVIEW FEE

485006 4360080005 HEALTH REGULATION CONSTRUCTION INSPECTION FEE

453500 4370010000 RECORD SEARCH FEE

Fee charged by the State Law Enforcement Division, not to exceed

$5.00 each, for criminal record searches conducted pursuant to

regulations contained in Chapter 73, Article 3, Subarticle I of the

code of state regulations.

470200 4370020000 JUVENILE DETENTION FEE

Fee charged to county governmental bodies that enter into an

intergovernmental agreement with the Department of Juvenile

Justice for the detention of juveniles from their particular county.

Section 20-7-3230, 1976 Code as amended.

470300 4370030000 WITNESS FEE

The State Law Enforcement Division is authorized to charge a

witness fee for each employee testifying in civil matters which do

not involve the state as a part in interest. Proviso 56DD.14, 2003-

04 Appropriation Act.

470600 4370040000 EXPUNGE CRIMINAL RECORDS FEE

The State Law Enforcement Division is authorized to collect a

twenty-five dollar expungement fee for each request to expunge

criminal records. Proviso 56DD.39, 2003-04 Appropriation Act.

471000 4370050000 PUBLIC SAFETY INVESTIGATION COST RECOVERY

Reimbursement of expenditures incurred by the State Troopers

while inspecting used car dealers for vehicle odometer tampering.

46/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

471600 4370070000 CMRS 911 SURCHARGE

Surcharge on each Commercial Mobile Radio Service (CMRS),

connection established by the CMRS Emergency Telephone

Services Advisory Committee and collected by the Department of

Revenue

471700 4370080000 DNA PROCESSING FEE

A person who is required to provide a DNA sample must pay a

processing fee to offset the expenses incurred to operate the State

DNA Database Program. Proviso 72.60, 2002 Appropriation Act.

471800 4370090000 CRIMINAL RECORD CHECK FEE

Fee charged for conducting criminal background checks. Section

44-7-2920, 40-58-110(A)(2), 1976 Code.

472300 4370100000 CENTRAL REGISTRY CHECKS

4370100000-4370100007: Fee collected by Department of Social

Services for conducting background checks of the Central Registry

of Child Abuse and Neglect on individuals prior to employment,

licensing, child placement or other activity relating to children.

472300 4370100001 CENTRAL REGISTRY CHECKS NON-PROFIT

472300 4370100002 CENTRAL REGISTRY CHECKS PRIV ADOP INV

472300 4370100003 CENTRAL REGISTRY CHECKS FOR PROFIT AGY

472300 4370100004 CENTRAL REGISTRY CHECKS STATE AGY

472300 4370100005 CENTRAL REGISTRY CHECKS SCHOOLS

472300 4370100006 CENTRAL REGISTRY CHECKS DAY CARE

472300 4370100007 CENTRAL REGISTRY CHECKS OTHER

173200 4370120000 COMMUNITY DEVELOPMENT FEES

Fee collected by the Department of Commerce for the certification

of an entity as a community development corporation and as a

community development financial institution. Section 34-43-40,

1976 Code.

482600 4370140000 PROB & PAROLE SUPV FEE

4370140000-4370140001: Fee charged to parolee for supervision

during the probation and parole period.

482601 4370140001 PROB & PAROLE YOUTHFUL OFFENDER SUPV FEE

488700 4370150000 INTERSTATE COMPACT APPLICATION FEE

The Department of Probation, Probation, Parole and Pardon

Services may charge offenders an application fee set by the

department, not to exceed $100, to offenders applying for transfers

out of state under the Interstate Compact Act. The application fee

shall be retained by the department to offset the cost of the

Interstate Compact Act. Proviso 38.11, 2002-03 Appropriation Act.

470700 4370160000 SECURITY SERVICES

Revenue received by the State Law Enforcement Division for

providing security services to the Lottery Commission.

47/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

482700 4380010000 ADMISSION-PARKING FEE

4380010000-4380010001: Fee charged for admission and/or

parking at recreational and historical sites.

482700 4380010001 ADMISSION-PARKING FEE-BLOCKBUSTERS

482900 4380020000 TRNG CONF REG FEE

4380020000-4380020003: Fee charged for registration at training

conference, seminar or workshop.

482900 4380020001 TRNG CONF REG FEE - DEFERRED

482950 4380020002 TRNG CONF REG FEE - OTHER AGENCIES

482904 4380020003 TRNG REG FEES-BENEFITS ADMIN C

480500 4380030000 FIN CO INVESTIGATION & RE-EXAM

Fee charged for the investigation and re-examination of finance

companies.

781900 4380040000 EASEMENT FEE

Proceeds received for easement fees.

482200 4380050000 PHOTOCOPYING FEE

Fee charged for photocopying service.

484000 4380060000 ON-LINE REFERENCE SERVICE FEE

Fee collected by the State Library for actual costs of on‑line

reference services.

484100 4380070000 DOR COST RECOVERY FEE

Fee collected by the Department of Revenue for distributing tax

forms to tax practitioners for the recovery of postage and handling

costs.

488300 4380080000 ADMINISTRATIVE CONTRACT FEE

4380080000-4380080001: Fee collected to recapture regulatory

cost for services rendered by State Fleet Management.

488300 4380080001 ADMINISTRATIVE CONTRACT FEE - E-FACTOR

485500 4380090000 INFORMATION SYSTEM DEVELOPMENT FEE

Proceeds received from other state agencies and the private sector

for the sale of services related to the development of information

systems.

489400 4380100000 MEMBERSHIP FEE

To reimburse an agency for membership fees paid on behalf of

another state agency

489500 4380110000 COPY FEES - AUDIO VISUAL MATERIALS

Fee charged for copies of audio visual materials

490200 4390010000 SALE OF TIMBER

Sale of timber and related products from land owned by the Agency

or State.

480300 4390020000 PRIVATE SECTOR CALIBRATIONS

The Department of Agriculture shall charge a fee based on a fee

schedule for all calibrations performed for private sector entities by

the Metrology Laboratory authorized by section 39-9-68(3), 1976

Code. Proviso 22.11, 2003-04 Appropriation Act.

480400 4390030000 GRADING AND INSPECTION FEE

Fee for grading, checking and inspection.

480900 4390040000 AGRICULTURE EXPORT CERTIFICATION

The Department of Agriculture is allowed to charge a fee for each

export certification of agricultural products. Proviso 22.15, 2003-04

Appropriation Act.

48/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

481900 4390050000 BURNING ASSISTANCE FEE

Fee charged by Forestry Commission for assistance rendered on

private property in the use of fire purposely set to forest lands for

prescribed forest management. General Appropriation Act.

482000 4390060000 FIRE LANE FEE

Fee charged by Forestry Commission for cutting fire lanes on

private property. General Appropriations Act.

482100 4390070000 TIMBER MARKING FEE Fee charged for marking timber on private property.

482500 4390080000 FARMERS MARKET REVENUE

Fees collected from gate receipts, space rentals and etc., used for

operation and maintenance of Columbia State Farmer's Market.

482800 4390090000 GOLF COURSE FEE Fee charged for use of golf course.

484800 4390100000 USER FEE-STATE PARKS & STATE FOREST

Fee collected at state parks and state forests for use of specific

facilities. Includes fees for use of picnic shelters, recreation

buildings, boats, bicycles, coin operated equipment, swimming

facilities, fishing piers, carpet golf, skeet ranges, marinas, tour

carts, etc.

487100 4390110000 CONSTRUCTION OF WATER BARS FEE

Fee charged by Forestry Commission for the construction of water

bars on private property. Section 48‑23‑295, 1976 Code.

487200 4390120000 STAND BY FOR PRESCRIBED BURNINIG FEE

Fee charged by Forestry Commission to have employees on stand

by during a prescribed burning on private property. Section

48‑23‑295, 1976 Code.

488900 4390130000 GRASS CARP TESTING RECOUP FEE

The Department of Natural Resources shall charge and retain a fee

of one dollar per fish to recoup the cost of certification testing of

Triploid Grass Carp to assure that such fish are sterile before they

can be imported into the State. Proviso 24-19, 2003-04

Appropriation Act.

490100 4390140000 SALE OF SEEDLINGS Sale of tree seedlings and related products.

490300 4390150000 FISH STOCKING FEE

Fee charged by the Department of Natural Resources for the

stocking of fish in private ponds, lakes or other non-navigable

waters. (1982-83 General Appropriation Act, Part II)

485700 4400010000 TRUST FUND ADMINISTRATION FEE

Fee charged for service and administration of trust funds in custody

of State Treasurer. Example‑Chem Nuclear Trust.

500100 4400020000 TUITION AND STUDENT FEES

Fees charged for the cost of instruction and other services in

schools, colleges, and universities.

500200 4400030000 TUITION PREPAYMENT APPL FEE

Application fee collected from contributors that enter into tuition

prepayment contracts.

500300 4400040000 TUITION PREPAY PGM-CONTRACT PAYMENT

Contract payments received from contributors to the tuition

prepayment program.

49/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

500400 4400050000 TUITION PREPAY PGM-ADMIN FEES

Various fees collected for the cost of services and administration of

the fund.

485600 4400060000 ADMISSION APPLICATION FEES

Fee charged to prospective student to cover costs of processing

application for admission.

510100 4410010000 EDUCATION LOTTERY NET PROCEEDS

Net proceeds received from The South Carolina Education Lottery.

Section 59-150-340, 1976 Code.

510500 4410020000 UNCLAIMED PRIZE FUNDS

Unclaimed prize funds received from the South Carolina Education

Lottery. Section 59-150-230(I), 1976 Code.

720800 4420010000 EXAM TRAVEL REIMB

Funds received for reimbursement for travel expenses of examiners

and auditors from companies or organizations being examined or

audited.

484600 4420020000 DOCUMENT CERTIFICATION FEE

Fee collected for completion of certifications of true and valid

documents included on photocopy of an original document.

484700 4420030000 RECORD CHANGE FEE

Fee collected for changing record, such as change of name and

address, etc.

485200 4420040000 RATE SCHEDULE FILE FEE

Fee charged by Department of Consumer Affairs for rate schedules

filed by creditors for services in maintaining file and issuing certified

copies.

486400 4420070000 MODULAR PLANS APPROVAL FEE

Fee charged by the Department of Labor, Licensing and Regulation

for the review and evaluation of proposed plans and building system

of modular construction.

486500 4420080000 PHYSICAL FITNESS SERVICES FEE

Fee collected from any person or organization offering physical

fitness services. Section 44‑79‑80, 1976 Code.

488800 4420090000 JOB DEVELOP CREDIT ANNUAL FEE

An additional annual fee remitted by qualifying businesses receiving

in excess of ten thousand dollars of Job Development credits in one

calendar year to the Department of Revenue. Section 12-10-105,

1976 Code.

483900 4430010000 CHILD PLACEMENT FEE

Fee charged by agency for placement of child with adopting

parents. Assessed to cover legal expenses and other related costs

incurred.

485800 4430020000 CLIENT FEES

Fee paid by clients for services provided in connection with the

adoption process, including application fee, home study fee, post

adoption fee, placement fee and transfer fee.

486000 4430030000 REVENUE BOND PROPOSAL FEE

Fee charged for processing revenue bond proposals submitted by

counties and municipalities for issuance or refunding of industrial,

hospital or pollution bonds.

486300 4430040000 LOAN FEE

Loan closing fees associated with state revolving funds for sewer

projects, collected by the Division of Regional Development.

50/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

260100 4460010000 FEES AND RECEIPTS-MUNICIPALITIES

To designate revenue received from municipalities as fees and

insurance premiums such as payments to the State Workers'

Compensation Fund.

260200 4460020000 FEES AND RECEIPTS-COUNTIES

To designate revenue received from counties as fees and insurance

premiums such as payments to the State Workers' Compensation

Fund.

260300 4460030000 FEES AND RECEIPTS-OTHER POLIT SUBDIV

To designate revenue received from other political subdivisions as

fees and insurance premiums such as payments to the State

Workers' Compensation Fund.

740100 4470010000 RENT-RESIDENCE

Receipt of rent for the use, occupancy and right to possession of

residences owned by the State of South Carolina, the use,

occupancy or possession of which is for a specified time.

740900 4470020000 RENT-STUDIOS & ROOMS

Rental fee charged for use of state‑owned studios and rooms.

740200 4470030000 RENT-FARM LAND

Receipt of rent for the use, occupancy and right to possession of

farm land owned by the State of South Carolina, the use,

occupancy or possession of which is for a specified time.

740300/740301 4470040000 RENT-STATE OWNED PROPERTY

4470040000-4470040009: Receipt of rent for the use, occupancy

and right to possession of lands and buildings owned by the State

of South Carolina, the use, occupancy or possession of which is for

a specified time.

740300 4470040001 RENT-STATE OWNED PROPERTY-EVENTS RENTAL

740300 4470040002 RENT-STATE OWNED PROPERTY-FOUNDATION RENTAL

740302 4470040003 OSF-LEASE PAYMENTS

740304 4470040004 RENT-STATE OWNED PROPERTY-DEPR RES

740300 4470040005 RENT-STATE OWNED PROP-JUST CARE USE OF INPT HOSP

740300 4470040006 RENT-STATE OWNED PROPERTY-FM ALLOCATION

740300 4470040007 RENT-STATE OWNED PROPERTY-SBPS ALLOCATION

740300 4470040008 RENT-STATE OWNED PROPERTY-IS ALLOCATION

740300 4470040009 RENT-STATE OWNED PROPERTY-BUSINESS SERV ALLOCATION

740400 4470050000 ROYALTIES Receipt of royalties by any department or agency.

740500 4470060000 RENT-MOTOR VEHICLES

4470060000-4470060001: Daily rental fees charged for the use of

state‑owned motor vehicles.

740502 4470060001 LEASE FEE-MOTOR VEHICLES

740600 4470070000 RENT-AIRCRAFT Rental fee charged for use of state‑owned aircraft.

740700 4470080000 RENT-EQUIPMENT

Rental fee charged for use of state‑owned equipment.

740800 4470090000 RENT-SATELLITE TIME

Rental fee charged by Educational Television Commission for use

of satellite time.

51/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

741000 4470100000 RENT-CABINS & LODGES

Rental fee charged for use of state‑owned park cabins and lodges.

741100 4470110000 RENT-CAMPING SITES

Rental fee charged for use of state‑owned park camping sites.

741200 4470120000 LEASE-LOTS & FACILITIES

Lease fee charged for use, occupancy, and right of possession of

state‑owned lots and facilities. Includes lots and facilities within

State parks.

741300 4470130000 LEASE FEE-ETV PROGRAMS

Fee charged on lease agreement for use of programs produced by

Educational Television.

742500 4470140000 MOTOR POOL CHARGES

A usage charge to department personnel for use of motor vehicles

assigned to agency motor pool.

780200 4480010000 SALE OF GOODS

4480010000-4480010005: Sale of all goods which were purchased

or processed for resale, except for those which specific codes have

been provided.

780200 4480010001 SALE OF GOODS - COTTON MILL

780200 4480010002 SALE OF GOODS - FOOD SERVICE

780200 4480010003 SALE OF GOODS-WILDLIFE SHOP

780200 4480010004 SALE OF GOODS - AVIATION PARTS

780200 4480010005 SALE OF GOODS - TAXABLE

780300/780302

/780311

4480020000 SALE OF SERVICES

4480020000-4480020020: Sales or services of any nature and not

otherwise specifically classified under other codes.

780300 4480020001 WATERCRAFT/OB TITLE SEARCH

780300 4480020002 OPERATION GAME THIEF-SIGNS

780300 4480020003 SALE SERV - INTRA AGENCY CONTRACTS

780300 4480020004 SALE SRV - LAB CALIBRATION OF INSTRUMENT

780300 4480020005 SALE SRV - TRANSPORTATION OF PT

780300 4480020006 SALE SRV - SCHOOL DISTRICT CONTRACTS

780300 4480020007 SALE SRV - OTHER SERVICE CONTRACTS

780300 4480020008 SALE SRV - ENGINEERS SERVICE

780300 4480020009 SALE SRV - SERVICE REPAIR AGREEMENT

780300 4480020010 SALE SRV - CHILLED WATER

780300 4480020011 SALE SRV - LEASE FLEET

780300 4480020012 SALE SRV - HORTICULTURE

780301 4480020013 DOR GEAR FEES

780300 4480020014 SALE OF INTERPRETING SERVICES

780300 4480020015 SALE OF HEARING OUTREACH ED SERVICES

52/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

780300 4480020016 SALE OF VISION OUTREACH ED SERVICES

780300 4480020017 SCPI EXAM FEES

780300 4480020018 ISDC CONTRACT SERVICES

780300 4480020019 SALE OF BRAILLE AND LARGE PRINT PROD SVCS

780300 4480020020 SALE OF SERVICES - RFID PARKING PERMITS

780500 4480030000 SALE OF MEALS

4480030000-4480030001: Sale of meals to employees of the

Agency or Department.

780500 4480030001 SALE OF FOOD SUPPLIES

781000 4480040000 SALE OF PUBLICA & BROCHURES

Fee charged to cover the costs of printing publications and

brochures.

781100 4480050000 SALE OF DOCUMENTS

Sale of documents produced by various other agencies.

781500 4480060000 SALE OF LISTINGS & LABELS

4480060000-4480060003: Proceeds received from the sale of

listings and labels. Example: Registered voters, licensed nurses,

registered motor vehicles, registered aircraft, etc.

781501 4480060001 SALE OF LISTINGS & LABELS MOTOR VEHICLE LISTS

781502 4480060002 SALE OF LISTINGS & LABELS DRIVER RECORD RPTS

781503 4480060003 SALE OF LISTINGS & LABELS ACCIDENT RECORD RPTS

782000 4480070000 SALE OF SURPLUS MATERIALS & SUPPLIES

Proceeds received from sale of surplus materials and supplies.

782500 4480080000 COMMISSION-VEND MACH & TELEPHONE

4480080000-4480080002: Proceeds received as commissions on

sales from vending machines, tolls on pay telephones, and

procurement contracts.

782501 4480080001 COMMISSIONS-PROP MGT-SCHDPT

782500 4480080002 COMMISSIONS-CANTEEN LAUNDRY

780400 4480090000 SALE OF FARM & NURSERY PRODS

Sale of all products produced on a farm or nursery of the

organization making sale. See Code 4901 - Sale of Seedlings. See

Code 7829 - Sale of Horticulture Products. See Code 7830 - Sale

of Dairy Products.

780700 4480110000 SALE OF STATE REGISTERS

Fee charged to cover the cost of producing the registers.

780800 4480120000 SALE OF ST CODES & SUPPL

Fees charged to cover cost of State Codes and Supplements.

780900 4480130000 SALE OF OPINIONS

Sale of copies of Supreme Court opinions and Attorney General

opinions.

781200 4480140000 SALE OF FILMS & SLIDES

4480140000-4480150000: Proceeds from the sale of films and

slides received by the various agencies.

781300 4480150000 SALE OF MEDICINE & DRUGS

781600 4480160000 SALE OF MARICULTURE PRODUCTS

Proceeds received from the sale of mariculture products. Section

50‑5‑40, 1976 Code.

53/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

781700 4480170000 SALE OF SURPLUS PROPERTY-FED

Proceeds from sale of surplus property which was donated by the

Federal Government.

781800/781806 4480180000 SALE OF MAPS Proceeds from sale of maps.

782100 4480190000 SALE OF GASOLINE

4480190000-4480190002: Proceeds received from sale of gasoline.

782100 4480190001 SALE OF GASOLINE - JET-A GAS

782100 4480190002 SALE OF GASOLINE - AV. GAS

782200 4480200000 SALE OF LEASED LINE TIME

Proceeds received from sale of leased line time. Includes receipts

received by the Educational Television Commission.

782300 4480210000 SALE OF RECYCLING MATERIAL

4480210000-4480210001: Proceeds received from sale of

recycling materials. Includes scrap papers collected by Division of

Operations and materials collected by Department of Corrections in

Litter Control Program.

782300 4480210001 SALE OF RECYCLING OIL

782400 4480220000 SALE OF TRANSCRIPTS

Revenue received from the sale of transcripts of hearings or

proceedings. Section 58-5-310, 1976 Code.

782700 4480230000 DAMAGED TEXTBOOK REVENUE

Revenue generated from fees charged for damage to textbooks and

also proceeds from sale of damaged textbooks.

784000 4480250000 SALES & SERVICES-EDUCATIONAL HE

Revenue received from sales and services related to educational

activities in the colleges and universities (Higher Education).

784100 4480260000 SALES & SERVICES-AUX ENTERP HE

Revenue received from sales and services related to auxiliary

enterprise activities in the colleges and universities (Higher

Education).

784200 4480270000 SALE OF UTILITIES

Proceeds received from the sale of utilities which includes chilled

water, water, electricity and steam.

786200 4480280000 CONFISCATION SALE

4480280000-4480280001: Proceeds received from sale of

materials and/or equipment confiscated for violation of law. See

Code 5802 for Forfeiture of Conveyances.

786200 4480280001 DRUG CONTROL FEDERAL SEIZURES REFUNDS

786300 4480290000 SALE OF FIREARMS

Proceeds received from the sale of firearms to retiring agency

officers for a nominal amount.

786400 4480300000 SALE OF AERIAL PHOTOGRAPHY Proceeds received from the sale of aerial photography products.

786500 4480310000 INTERNET CREDIT CARD SALES

Proceeds received from the sale of goods/services via credit card

thru the internet.

786600 4480320000 ST MIG W/L COLL STAMP

4480320000-4480320004: Revenue derived from the sale of the

annual state migratory waterfowl or “duck” stamp.

786600 4480320001 STATE WATERFOWL COLLECTORS CURRENT YEAR STAMP

54/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

786600 4480320002 STATE WATERFOWL COLLECTORS PREVIOUS YEAR STAMP

786600 4480320003 STATE WATERFOWL COLLECTORS PRINT

786600 4480320004 STATE WATERFOWL COLLECTORS POSTER

782100 4480330000 SALE OF GASOLINE

Proceeds received from sale of gasoline.

784300 4480340000 SALE AND SERVICES - ONE CARD HE

Revenue generated from payments made to load additional funds

on school issued campus I.D.

786700 4480350000 SURCHARGE CELL PHONE INTERDICTION

Revenue derived from a per-call surcharge placed on inmates

phone calls

786100 4489010000 SALES (INVENTORY OVERHEAD RELATED)

4489010000-4489020000: Proceeds from sale of other items that

have not been capitalized. USE ONLY FOR SALE OF ITEMS

THAT HAVE NOT BEEN CAPITALIZED [not reported on Capital

Assets Closing Packages (previously known as Fixed Assets

Closing Packages)].

786100 4489020000 SALES (INVENTORY)

770100 4510010000 CLAIMS & ESCHEATS

Receipts of claims and escheated estates to be held until final

disposition by the Attorney General's Office.

710100 4511010000 CLAIMS RESERVE-UNCLAIM PROP

Reserve set up for the payment of valid claims against the

unclaimed property fund.

710200 4511020000 UNCLAIMED PROPERTY

Abandoned monies and the proceeds from the sale of abandoned

property.

720900 4511030000 UNCLMD PROP FD TRANSFER

Transfer of funds to General Fund from unclaimed property fund as

directed by the General Assembly. This object code should be

used only with transaction codes 310, 315, 360 and 365.

380100 4520010000 REFUND PRIOR YR EXPENDITURE

4520010000-4520010034: Refund from prior year expenditures. A

refund of prior year expenditure (GF) is returned to General Fund as

revenue.

380100 4520010001 REGULAR REFUNDS

380100 4520010002 TPL TITLE 18

380100 4520010003 TPL HEALTH INSURANCE

380100 4520010004 CREDIT BALANCE REFUNDS (MAXIMUS)

380100 4520010005 A/R DEBT

380100 4520010006 TPL CASUALTY

380100 4520010007 TPL HEALTH INSURANCE PREMIUM PROJ (HIPP)

380100 4520010008 PROGRAM INTEGRITY

380100 4520010009 MEDICAL CANCELLATIONS

380100 4520010010 GLOBAL SETTLEMENTS

55/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

380100 4520010011 INTERNAL AUDIT SETTLEMENTS

380100 4520010012 RECOUPMENTS 19'S

380100 4520010013 RECIPIENT TRUST FUND

380100 4520010014 DRUG REBATES

380100 4520010015 DRUG REBATE - SUPPLEMENTAL

380100 4520010016 SILVER CARD DRUG REBATE

380100 4520010017 DRUG REBATE SUPPLEMENTAL PDL

380100 4520010018 DRUG REBATE DIABETIC SUPPLIES

380100 4520010019 ESTATE RECOVERY REFUNDS

380100 4520010020 RECOUPMENTS 10'S

380100 4520010021 SCPERM COLLECTIONS

380100 4520010022 REFUND PRIOR YR EXPENDITURES CASE SERV

380100 4520010023 REFUND PR YR EXPENDITURE CONTR SERV

380100 4520010024 REFUND OF PRIOR YEAR EXPENDITURE SUPP

380100 4520010025 REFUND OF PRIOR YEAR EXPENDITURES TRAVEL

380100 4520010026 REFUND OF PRIOR YEAR EXPENDITURES OTHER

380100 4520010027 REFUND OF PRIOR YEAR EXPENDITURE FIX CHG

380100 4520010028 REFUND OF PRIOR YEAR EXPENDITURES EQUIP

380100 4520010029 REFUND OF PRIOR YEAR EXPEND PETTY CASH

380100 4520010030 REFUND OF PRIOR YEAR EXPEND PAYROLL

380100 4520010031 REFUND OF PRIOR YEAR EXPEND CORE PARTS

380100 4520010032 REF PR YR EXP HMS COLLECT SYS INTEGRITY

380100 4520010033 DRUG REBATE - MCO

380100 4520010034 DRUG REBATE - ACA OFFSET

380200 4520020000 REFUND-CASE SERVICE

4520020000-4520020011: Refund received by agencies related to

case service expen-ditures. Specific identifications made and

refunded to original source.

380200 4520020001 REGULAR REFUNDS

380200 4520020002 TPL HEALTH INSURANCE PREMIUM PROJ HIPP

380200 4520020003 MEDICAL CANCELLATIONS

380200 4520020004 ADMINISTRATION REFUNDS

380200 4520020005 A/R REFUNDS

380200 4520020006 FREEDOM OF INFORMATION ACT REFUNDS

380200 4520020007 RECOUPMENTS 10'S

56/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

380200 4520020008 CLAIM LEVEL ADJUSTMENTS RC30S

380200 4520020009 SCARRA STIMULUS ADJUSTMENT

380200 4520020010 REFUND HOSPITAL CARE

380200 4520020011 CHILD CARE REFUNDS

790200 4530010000 RETURN CHECKS

The State Treasurer's Office will record return check(s) by journal

voucher using this code. When depositing the return check or

replacement funds, the state agency should use the same subfund

and revenue object codes as the journal voucher, leaving off the

"R". At fiscal year end, all remaining transactions in this revenue

code must be adjusted by the agency to the proper revenue.

790300 4530020000 ADJUSTMENT TO AGENCY DEPOSITS

The State Treasurer's Office will record all adjustments to agency

deposits, both debits and credits, using this code. The state agency

should use the same codes as the journal voucher when adjusting

to the proper revenue code. At fiscal year end, all remaining

transactions in this revenue code must be adjusted by the agency to

the proper revenue.

720100 4530030000 MISC REVENUE

4530030000-4530030029: Receipt of revenue that is not otherwise

specifically classified under any other revenue object code.

720100 4530030001 MISC REVENUE-BIRTHDAY PARTY

720100 4530030002 MISC REVENUE-PROGRAMS

720100 4530030003 MISC REVENUE-CAMP INS

720100 4530030004 MISC REVENUE-STAR LABS

720100 4530030005 MISC REVENUE-TRAVELING EXHIBITS

720100 4530030006 MISC REVENUE-COIN OP

720100 4530030007 MISC REVENUE-DEFERRED REVENUE

720100 4530030008 COURT COSTS

720100 4530030009 STOLLER JERICHO PROVISIONAL FEES

720100 4530030010 MISC REVENUE - LOST TOOLS

720100 4530030011 MISC REV - WARRANTY PMTS

720100 4530030012 MISC REV DRIVER VEHICLE ABUSE

720100 4530030013 MISC REVENUE - VANDALISM

720100 4530030014 MISC REVENUE - CHLD SUPP ENFORCE

720100 4530030015 MISC REVENUE - CSE STATE TAX

720100 4530030016 MISC REVENUE - CSE FED TAX

57/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

720100 4530030017 MISC REVENUE - UBI INTERCEPTS

720100 4530030018 MISC REVENUE - INTERCEPTS FM LOTTERY

720100 4530030019 MISC REVENUE - IDEC ADMINISTRATIVE FEE

720100 4530030020 MISC REVENUE - IDEC CONTRACTOR FEE

720100 4530030021 MISC REVENUE - CSE FOSTER CARE

720100 4530030022 MISC REVENUE - CSE DEPOSITS OVER/UNDER

720100 4530030023 MISC REV INT FOSTER CARE CASE SVCS

720100 4530030024 MISC RV - OUTREACH

720100 4530030025 MISC RV - CHILD SUPPORT DRA FEE

720100 4530030026 MISC REV - MAILING FEES

720100 4530030027 MISC REV - DEA

720100 4530030028 MISC REV GFT CD INACTIVE FEE

720100 4530030029 MISC REV GFT CD EXPIRATION FEE

770200 4530040000 INSURANCE CLAIMS

Proceeds received from insurance claims.

790100

790101

4530050000 UNCLASSIFIED REVENUE

4530050000-4530050001: Revenues deposited by state agencies

and institutions until specific identification can be made, at which

time, the revenues are transferred to the correct object code. To be

used only with "Revenue Clearing" account.

790109 4530050001 UNCLASSIFIED REVENUE - OTHER AGY COLLECT

270100 4530060000 REFUND-DEFENSE OF INDIGENTS

Refund received from defendant to pay part of the defense cost

when directed by Judge on basis of information that defendant has

the resources to pay part of the cost.

720500 4530070000 DEP BY PRIVATE ENTITIES

Funds received from private non‑profit organizations to be used as

match with Federal Funds for purchase of equipment or other

contractual agreements.

721400 4530080000 RETIRE SYS ADM FEE TRANSFER

A charge assessed against the earnings of the State Retirement

System to support the administration of the system. This object

code should be used only with transaction codes 310, 315, 360 and

365.

721700 4530090000 TITLE IV-D RECOVERIES-STATE

Funds collected under the Child Support Enforcement Program

(Title IV‑D) which are state funds and are deposited to the General

Fund in accordance with provisions of General Appropriation Act.

58/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

723400 4530100000 PURCHASING CARD REBATE PROGRAM

The Comptroller General’s Office is authorized to retain a portion of

the increase in purchase card program rebates which exceed the

rebates received by the General Fund during the prior fiscal year.

The funds retained shall be used to produce increased statewide

use of the purchasing card program and develop stronger

safeguards against improper use. Proviso 59.11, Fiscal Year 2005-

06 Appropriation Act.

725900 4530110000 DHPT-USE TAX DISCOUNT

A2% discount, up to $10,000, retained by DOT from the remittance

of use taxes to the Department of Revenues.

770300 4530120000 ADVANCE CLAIMS PAYMENTS-SHA

Monthly mortgage payments received on loans owned by the State

Housing Authority.

380500 4530130000 UNIDENT BANK DEP OR ADJ

Write‑off irreconcilable bank deposits and adjustments to the

General Fund.

380600 4530140000 UNINSURED EMPLOYER RECOUPMENT

4530140000-4530140004: Reimbursement of expenses, costs, or

benefits paid by the South Carolina Workers' Compensation

Uninsured Employers' Fund. Section 42‑7‑200, 1976 Code as

amended.

380600 4530140001 UNINS EMPLOYER RECOUPMENT-PRIN DN PMT

380600 4530140002 UNINSURED EMPLOYER RECOUPMENT-PRIN PAY

380600 4530140003 UNINS EMPLOYER RECOUP-PRIN PMT RET CK

380600 4530140004 UNINSURED EMPLOYER RECOUPMENT-NONSTD PMT

380700 4530150000 REIMBURSEMENT ON CLOSED PROJECTS

Refund of expenditures on completed projects that signify

overpayments or amounts for which other parties are liable and

make payment.

782600 4530160000 SURETY BOND DEPOSIT

Cash deposits for surety bonds. Includes deposits for gasoline

dealers and other motor fuel licenses and admissions bonds for

collection of admission tax. Also includes forfeited surety bond

deposits remitted to General Fund.

721100 4530170000 INDIVIDUAL 35% COBRA PREM - STIMULUS

Record the collection and remittance of the 35% COBRA premium

to be paid by ‘involuntary dismissed’ individuals prior to taking credit

for the 65% subsidy as required by the stimulus package. The

agencies will collect this premium and remit it to EIP.

728400 4530180000 HEALTH CARE MOE

Nonrecurring revenue transferred from selected agencies to the

State Treasurer’s Office for distribution to selected agencies.

Pursuant to Fiscal Year 2009 Proviso 90.13.

489300 4530190000 ADMINISTRATIVE FEES

Miscellaneous fees collected to reimburse an agency for

administrative costs

59/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

728800 4530200000 GED LEARN AND EARN PROGRAM - PPP

Not currently used in SCEIS; recommended for any revenue

derived from the GED Lean and Earn Program

380800 4530210000 REFUND FROM RECOVERY AUDIT

To account for proceeds received by an agency from the Recovery

Audit Program

785400/785900 4536010000 SALE OF MACH & EQUIP (NON-CAP)

Proceeds received from sale of machinery and equipment. USE

ONLY FOR SALE OF MACHINERY AND EQUIPMENT THAT HAS

NOT BEEN CAPITALIZED [not reported on Capital Assets Closing

Packages (previously known as Fixed Assets Closing Packages)].

785500/786000 4536020000 SALE OF WORKS OF ART/HIST TREAS (NON-CAP)

Proceeds received from sale of works of art and historical

treasures. USE ONLY FOR SALE OF WORKS OF ART AND

HISTORICAL TREASURES THAT HAVE NOT BEEN

CAPITALIZED [not reported on Capital Assets Closing Packages

(previously known as Fixed Assets Closing Packages)].

786100 4536030000 SALE OF OTHER NON-CAPITALIZED ITEMS

4536030000-4536030002: Proceeds from sale of other items that

have not been capitalized. USE ONLY FOR SALE OF ITEMS

THAT HAVE NOT BEEN CAPITALIZED [not reported on Capital

Assets Closing Packages (previously known as Fixed Assets

Closing Packages)].

786100 4536030001 SALE OF OTHER NON-CAPITALIZED ITEMS DUE AGY

786100 4536030002 SALE OF OTHER NON-CAPITALIZED ITEMS DUE DOR

785200 4536040000 SALE OF BUILDINGS (CAPITALIZED)

Proceeds received from sale of buildings. USE ONLY FOR SALE

OF BUILDINGS THAT HAVE BEEN CAPITALIZED [reported on

Capital Assets Closing Packages (previously known as Fixed

Assets Closing Packages)].

785300/785800 4536050000 SALE OF VEHICLES

4536050000-4536050001: Proceeds received from sale of

vehicles. USE ONLY FOR SALE OF VEHICLES THAT HAVE

BEEN CAPITALIZED [reported on Capital Assets Closing Packages

(previously known as Fixed Assets Closing Packages)].

785300 4536050001 SALE OF JUNK BUSES - SCRAP

785100 4536060000 SALE OF LAND (CAPITALIZED)

4536060000-4536060001: Proceeds received from sale of land.

USE ONLY FOR SALE OF BUILDINGS THAT HAVE BEEN

CAPITALIZED [reported on Capital Assets Closing Packages

(previously known as Fixed Assets Closing Packages)].

786800 4536060001 SALE OF LAND DISTRIBUTION

60/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

785700 4536070000 SALE OF AGRICULTURE AND MARINE EQUIP

Proceeds received from sale of buildings. USE ONLY FOR SALE

OF BUILDINGS THAT HAVE BEEN CAPITALIZED [reported on

Capital Assets Closing Packages (previously known as Fixed

Assets Closing Packages)].

SAP Only 4550010000 SALE OF ASSET CLEARING - MODIFIED ACCRUAL

Not currently used in SCEIS; recommended for any revenue earned

from the sale of an asset out of the clearing account

785600 4550020000 PROCEEDS FROM ASSET SALE - MODIFIED ACCRUAL

4550020000-4550040000: Proceeds received from sale of other

assets that have been capitalized. USE ONLY FOR SALE OF

OTHER ASSETS THAT HAVE BEEN CAPITALIZED [reported on

Capital Assets Closing Packages (previously known as Fixed

Assets Closing Packages)].

SAP Only 4550030000 REVENUE CLEARING - FULL ACCRUAL

785600 4550040000 GAIN/LOSS - FULL ACCRUAL

SAP Only 4550050000 GAIN/LOSS - MOD ACCRUAL

Not currently used in SCEIS; recommended to record any gain/loss

using the modified accrual method

811500 4600010000 CAPITAL IMP BD & NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from capital improvement bonds and notes.

811100 4600020000 INST BOND & NOTE PROCEEDS

4600020000-460030000: Revenue object code used by the State

Treasurer to classify proceeds from institutional bonds and notes.

811100 4600030000 BOND PREMIUM/DISCOUNT AMORIZATION

811600 4600050000 ECONOMIC DEV BOND & NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from the issuance of bonds under the Economic

Development Bond Act. Section 11-41-10, 1976 Code.

811700 4600060000 LEASE PROCEEDS

Revenue object code used by the State Treasurer to classify lease

proceeds.

811800 4600070000 RESEARCH UNIVERSITY BOND AND NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from research university bonds and notes.

812000 4600080000 DEFERRED MAINTENANCE BOND AND NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from deferred maintenance bonds and notes.

811900 4600090000 OTHER GEN OBLIG BONDS - NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from other general obligation bonds and notes.

825000 4601010000 INSTALL PURCHASE NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from installment purchase notes.

821100 4601020000 STUDENT FACULTY HSG REV BD AND NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from student faculty housing revenue and notes.

821200 4601030000 STADIUM REV BD AND NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from stadium revenue bonds and notes.

61/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

821400 4601040000 PLT IMP, STU FAC, FAC BD AND NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from plant improvements, student faculty and facility

bonds and notes.

821600 4601050000 REVENUE NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from revenue notes.

821900 4601060000 EQUIPMENT NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from equipment notes.

822100 4601070000 REVENUE BD PROCEEDS FROM AUX FACILITIES

Revenue object code used by the State Treasurer to classify

proceeds from Auxiliary Facilities Revenue Bonds.

822400 4601080000 INFRASTR REVENUE BOND PRO

Revenue object code used by the State Treasurer to classify

proceeds from Infrastructure Revenue Bonds and Notes.

841100 4602010000 EDUCATIONAL FACILITIES BOND AND NOTES PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from educational facilities bonds and notes.

851100 4603010000 SHAMP BOND PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from SHAMP bonds.

811300 4604010000 HIGHWAY BOND AND NOTE PROCEEDS

Revenue object code used by the State Treasurer to classify

proceeds from highway bonds and notes.

880100 4630010000 DEBT SERVICE REIMBURSEMENT

Revenue received as reimbursement for debt service expenditures.

880300 4630020000 HOUSING FEE-DEBT SERVICE

Portion of housing fees designated for payment of debt services.

880400 4630030000 ADMISSION FEE-DEBT SERVICE

Portion of admission fees designated for payment of debt services.

880500 4630040000 SPECIAL STUDENT FEE-DEBT SERVICE Special student fees designated for payment of debt service.

880700 4630050000 PLANT IMPROVEMENT FEE-DEBT SERVICE

Portion of plant improvement fees designated for debt service.

880900 4630060000 STUDENT LOAN REPAYMENT

Student loan repayment designated for repayment of Debt Service.

881100 4630070000 SPECIAL TAX-DEBT SERVICE Special tax designated for payment of debt service.

885000 4630080000 INSURANCE RESERVE FUND NOTE PROCEEDS

This code is used to classify the proceeds from a note for loan from

the Insurance Reserve Fund. See Code 8250 for Installment

Purchase Program Note Proceeds.

889900 4630090000 GEN FD APPROP-DEBT SERVICE General Fund Appropriations designated for debt service.

N/A 4650000000 LOAN INT RECEIVED NO FM

To record any loan interest revenue that is not tied to a specific

period

710400 4650010000 DIVIDENDS & INTEREST-UNCLAIM PROP

Dividends and interest received from the investment of funds from

the unclaimed property fund and reserve.

650300 4650020000 MTL HEALTH INT RECD

Interest received on money owed to the state on Mental Health

Department note.

62/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

650400 4650030000 MENTAL HEALTH INT RECD

Interest received on money owed to the state on the Department of

Disabilities and Special Needs note.

650600 4650040000 COMP RESERV ACCT-INT

Interest earned on the Treasurer's Composite accounts. Bank

accounts owned by certain agencies which are not on the State's

books are pooled and the interest earnings are credited to the

General Fund.

650700 4650050000 MISC INT EARNED

Interest received on invested monies that cannot be properly

classified under any of the other classifications.

651200 4650060000 DIVISION OF OPERATIONS INTEREST RECEIVED

Interest received from Division of Operations due to the State.

651300 4650070000 WINTHROP COLLEGE INT RECD

Interest received from Winthrop University due to the State.

651500 4650080000 INS RES FD NOTE INTEREST Interest received from Insurance Reserve Fund notes.

652000 4650090000 LOAN INTEREST RECEIVED

4650090000-4650090002: Use this revenue code to record interest

received on loans.

652000 4650090001 LOAN INTEREST - OVER/SHORT

652000 4650090002 LOAN INTEREST - CAPITALIZED

652100 4650100000 CITADEL-INTEREST RECEIVED

Interest received from the Citadel on a note for the Fieldhouse.

652200 4650110000 SCESC INTEREST RECEIVED

Revenue received from S. C. Employment Security Commission for

interest on a loan from CIB proceeds.

N/A 4660000000 ACCRUED INVESTMENT EARNINGS NO FM

To record any accrued interest revenue that is not tied to a specific

period

660100 4660010000 INVESTMENT EARNINGS

4660000000-4660010002: Earnings received on funds invested in

securities.

660100 4660010001 INVESTMENT EARNINGS - MARK TO MARKET

660100 4660010002 INVESTMENT EARNINGS - INMATE EARNINGS

660300 4660020000 INVESTMENT EARNINGS-LOANED SECURITIES

Excess interest paid by banks to the state on securities the bank

borrows from the state's General Deposit or Special Deposit

Portfolios.

660500 4660030000 AGENCY INVESTMENT INCOME

4660030000-4660030010: Interest earned on investments made

by the agency.

660200 4660030005 UNREALIZED GAIN/LOSS ON FOREIGN EXCHANGE

660500 4660030010 GAIN/LOSS ON SALE OF INVESTMENTS

760200 4660040000 ENDOWMENT INCOME Revenue received as income on endowments.

726300 4890010000 DISTRIBUTED BOND PROCEEDS

To record/reflect any transfer of bond/note proceeds after initial

receipt to any other subfund.

727400 4890020000 NONRECURRING OPERATING TRANSFERS

To identify the various one-time cash transfers that may occur at

the end of a fiscal year or during the next fiscal year and record

these as other financing sources to the General Fund, not as

revenue.

63/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

728300 4890030000 FY2009 PROVISO 90.13 NON-RECURRING REVENUE

Revenue received by an agency from non-recurring revenue

generated from various sources.. Pursuant to Fiscal Year 2009

Proviso 90.13

722100 4890040000 MISC TRANSFER-OTHER FUND

Operating transfer of revenue between funds that is not specifically

classified under another code. This object code should be used

only with transaction codes 310, 315, 360 and 365.

723600 4890050000 CAPITAL RESERVE FUND TRANSFER

Transfer of Capital Reserve funds to agencies for capital or

operating appropriations. This object code should be used only with

transaction codes 310, 315, 360, and 365.

889500 4890060000 GENERAL FUND APPROP REVENUE TRANSFER

This code reserved for use when recording State General Fund

Appropriations for Permanent Improvements as a source of project

revenue.

390200 4890070000 OTHER REIMB-ST AGENCIES

4890070000-4890070001: To designate other reimbursements

from state agencies not specifically classified otherwise.

390202 4890070001 OTHER REIMB-ST AGENCIES DYED FUEL

400100 4890080000 ALLOC FROM ST AGENCIES

4890080000-4890080003: To designate allocations from state

agencies.

400100 4890080001 ALLOCATIONS STATE AGENCIES - A/R REFUNDS

400100 4890080003 ALLOCATIONS STATE AGENCIES - PERM

400500 4890090000 ALLOCATIONS EDUC IMPV ACT

To designate education improvement act allocations from the

Department of Education to other state agencies.

280500 4890100000 FED GRANT SUBCONTRACT ST AGENCIES

To designate all federal funds received from other State agencies

on a sub‑grant or sub‑contract basis.

330100 4890110000 ALLOC FROM MUNICIPALITIES

To designate allocations from municipalities received as deposits

for matching Federal and Other grants.

330200 4890120000 ALLOC FROM COUNTIES

To designate allocations from counties received as deposits for

matching Federal and Other grants.

330500 4890140000 ALLOC FROM OTHER POL ENTITIES

To designate allocations from other political entities received as

deposits for matching Federal and Other grants. (See 7205 for

deposits by private entities.)

720400 4890150000 UNEMPLOYMENT COMP FD ADM FEE TRANSFER

Transfer of funds to the Comptroller General’s Office to recover the

costs of administering the Unemployment Compensation Fund.

Proviso 59.10, Fiscal Year 2004-05 Appropriation Act.

726000 4890160000 TRANSFER FROM STATE INFRASTR BANK

Reimburse Department of Transportation for road construction work

for State Infrastructure Bank.

726200 4890170000 TRANSFERRED TUITION FEES

To record/reflect any transfer of tuition fees after initial receipt into

an institution general debt service fund.

64/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

726500 4890180000 TRANSF REV-FEES/OPERATION

To recognize the authorized transfer of revenues governed by a

bond indenture for the purpose of funding the operating needs of

certain facilities.

726600 4890190000 TRANSF REV-FEES/DEBT SERV

To recognize the authorized transfer of revenues governed by a

bond indenture for the purpose of funding the required payment of

debt service (principal and interest).

726700 4890200000 TRANSF REV-FEES/DS RESERV

To recognize the authorized transfer of revenues governed by a

bond indenture for the purpose of correcting a deficiency in the

required reserve fund.

726800 4890210000 TRANSF REV-FEES/PROJECTS

To recognize the authorized transfer of revenues governed by a

bond indenture for the purpose of providing funds for an authorized

permanent improvement project associated with a facility or

facilities covered by the bond indenture.

727000 4890230000 NON-RECURRING TRANSFER OTHER FUNDS

This revenue object code should be used to account for one-time

nonrecurring transfers between the general fund and other funds.

727100 4890240000 TRANSF MO VEH LIC/REG FEE

To record/reflect any transfer of motor vehicle licensing and

registration fees to be used by the State Treasurer’s Office and the

Department of Transportation for the South Carolina Transportation

Infrastructure Bank.

727200 4890250000 TRANSF FEES/REC--COUNTIES

To record/reflect any transfer of fees received from counties in

connection with repayment of SCTIB bonds to be used by the State

Treasurer’s Office and the Department of Transportation.

720600 4890310000 PUBLIC SER AUTH GF PAY

Payments by the Public Service Authority to the State General Fund

in accordance with Section 58‑31‑110, 1976 Code. Payment of

excess earnings to state to reduce tax burdens.

722000 4890330000 WORK COMP FD ADM FEE TRANSFER

Fee assessed the State Workers' Compensation Fund‑Trust for

administration of the State Workers' Compensation Fund. This

object code should be used only with transaction codes 310, 315,

360 and 365.

722200 4890340000 SECOND INJURY FD ADM FEE TRANSFER

Fee assessed the Second Injury Trust Fund for operating expenses

incurred in the administration of the fund. This object code should

be used only with transaction codes 310, 315, 360 and 365.

722600 4890360000 GENERAL FUND RESERVE TRANSFER

Transfer from General Fund to General Fund Reserve in

accordance with Article III, Section 36 of the Constitution of South

Carolina and Section 11‑11‑120, 1976 Code as amended. This

object code should be used only with transaction codes 310, 315,

360 and 365.

65/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

722900 4890370000 WARRANT REVOLVING FD TRANSFER

Transfer of funds to General Fund from Warrant Revolving Fund as

directed by Budget and Control Board and/or General Assembly.

This object code should be used only with transaction codes 310,

315, 360 and 365.

723100 4890380000 INSURANCE RESERVE FUND TRANSER

Transfer of funds to General Fund from Insurance Reserve Fund as

directed by the General Assembly and/or Budget and Control

Board. This object code should be used only with transaction codes

310, 315, 360 and 365.

721600 4890390000 MENTAL HLTH PAT FEE TRANSFER

Transfer of funds from Mental Health Patient Fee Fund as directed

by the General Assembly. This object code should be used only

with transaction codes 310, 315, 360 and 365.

723500 4890400000 EXCESS DEBT SERVICE FUND TRANSFER

Transfer of funds from the debt service fund to capital project

accounts, etc. This object code should be used for both "FROM"

and "TO" and only with transaction codes 310, 315, 360 and 365.

724000 4890410000 DEPRECIATION RESERVE REVENUE TRANSFER

4890410000-4890410001: To record revenue in the Capital projects

fund for projects that were approved with Depreciation Reserve

Fund Revenue as the source of funding.

724000 4890410001 DEPRECIATION RESERVE TRANSFER-SMALL PROJECTS

725800 4890420000 TRANSFER FROM DEPT OF TRANSPORTATION

Transfer of funds to the General Fund from Department of

Transportation for the purpose of servicing the accounting and

payroll functions of the Department. Proviso 74.22, Fiscal Year

1993-94 Appropriation Act.

260400 4890440000 FEES AND RECEIPTS-STATE AGENCIES

To designate revenue received from state agencies as fees and

insurance premiums such as payments to the State Workers'

Compensation fund.

380400 4890450000 REFUND PRIOR YEAR REVENUE

Refund of revenue received in a prior year. This object code is not

to be used for receipts of revenue. It should be used on

disbursements refunding revenue when it is impractical to use

original revenue object.

410100 4890460000 STATE GENERAL FUND APPROPRIATION

To designate state general fund appropriations received in funds

and/or fund groups other than General Fund.

728500 4890470000 FY07 PROV.73.17 NONRECURRING TRANSFER

Repayment of Trust Accounts from Fiscal Year 2005-06

Unobligated General Fund Revenues. Proviso 73.14, 2006-07

Appropriation Act.

66/69

STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

722300 4890480000 INSURANCE RESERVE FUND ADMIN FEE TRANSFER

4890480000-4890480010: A charge assessed against the

Insurance Reserve Fund Trust for operating expenses incurred in

the administra-tion of the trust fund. This object code should be

used only with transaction codes 310, 315, 360 and 365.

722300 4890480010 EIP TRUST FUND ADMIN FEE TRANSFER

728600 4890490000 FY10 PROV 90.21 INC ENFORC COLLECT REVENUE

Not currently used in SCEIS; recommended for use for any revenue

earned from the increased enforcement collections

728700 4890490001 FY10 PROV 90.21 INC ENFORC COLLECT TRANSFER

To reflect any revenue transferred to an agency as a result of

increased enforcement collections

722700 4890500000 CONTIGENCY RESERVE TRANSFER

To reflect any revenue transferred to an agency from the

contingency reserve transfer

940100 4940010000 RETIREMENT SRS-EMP DED

Receipt of amounts deducted from the earnings of an employee for

the State Retirement System.

940200 4940020000 RETIREMENT-PORS-EMP DED

Receipt of that portion of police officer's retirement deducted from

the earnings of the employee.

940300 4940030000 RETIREMENT GARS-EMP DED

Receipt of that portion of retirement deducted from the earnings of

the members of the General Assembly.

940400 4940040000 RETIREMENT JSRS-EMP DED

Receipt of that portion of retirement deducted from the earnings of

justices, judges and solicitors.

940500 4940050000 SOCIAL SECURITY TAX WITHHELD

Receipt of that portion of social security tax deducted from the

earnings of the employee.

940600 4940060000 INSURANCE WITHHELD

4940060000-4940060003: Receipt of insurance deducted from the

earnings of the employee.

940600 4940060001 INSURANCE WITHHELD MEDICARE PART D SUBSIDY

940600 4940060002 INSURANCE WITHHELD PRESCRIPTION DRUG REBATES

940600 4940060003 INSURANCE WITHHELD MISC RECEIPTS

940700 4940070000 FEDERAL INCOME TAX WITHHELD

Receipt of federal income taxes deducted from the earnings of the

employee.

940800 4940080000 STATE INCOME TAX WITHHELD

Receipt of state income taxes deducted from the earnings of the

employee.

941200 4940120000 RETIREMENT ORP-EMP DED

Receipt of amounts deducted from the earnings of an employee for

the Optional Retirement Program.

941500 4940150000 RETIREMENT UNELECTED-EMP DED

Receipt of amounts deducted from the earnings of an employee for

retirement contributions until a retirement system election is made

by the employee.

942000 4940200000 SAVINGS BONDS

Receipt of amounts deducted from the earnings of the employee for

U. S. Government Savings Bonds.

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STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

942100 4940210000 UNITED FUND

Receipt of amounts deducted from the earnings of the employee for

United Fund contributions.

942300 4940230000 CREDIT UNION

Receipt of amounts deducted from the earnings of the employee for

credit union savings.

942500 4940250000 TAX SHELTER ANNUITY

Receipt of amounts deducted from the earnings of the employee for

payment of a Tax Shelter Annuity.

942700 4940270000 DEFERRED COMPENSATION

Receipt of amounts deducted from the earnings of the employee for

Deferred Compensation.

942800 4940280000 US ACT CHAPTER XIII

Receipt of amounts deducted from the earnings of the employee for

US Act Chapter XIII.

943000 4940300000 INSTALLMENT SERVICE PURCHASE PROGRAM-EMP DED

Receipt of installment purchase program deductions withheld from

the earnings of the employee.

943100 4940310000 DCIA DEDUCTIONS

Receipt of amounts deducted from the earnings of the employee for

the Debt Control Improvement Act.

944000 4940400000 UNCLASSIFIED DEDUCTION

Receipt of amounts deducted from the earnings of the employee

which is not otherwise specifically classified.

950100 4950010000 RETIREMENT SRS-EMP CONTRIB

Receipt of that portion of State Retirement contributed by the

employer.

950200 4950020000 RETIREMENT PORS-EMP CONTRIB

Receipt of that portion of Police Officer's Retirement contributed by

the employer.

950300 4950030000 RETIREMENT GARS-EMP CONTRIB

Receipt of that portion of General Assembly retirement contributed

by the employer.

950400 4950040000 RETIREMENT JSRS-EMP CONTRIB

Receipt of that portion of Judicial Retirement contributed by the

employer.

950500 4950050000 SOCIAL SECURITY-EMP

Receipt of that portion of social security contributed by the

employer.

950600 4950060000 INSURANCE-EMP CONTRIBUTION

4950060000-4950060004: Receipt of that portion of insurance

premiums contributed by the employer.

950600 4950060001 HLTH INSURANCE PROG ADMIN FEE

950600 4950060002 INSURANCE EMP CONTR MEDICARE PART D SUBSIDY

950600 4950060003 INSURANCE EMP CONTR PRESCRIPTION DRUG REBATES

950600 4950060004 INSURANCE EMP CONTR MISC RECEIPTS

950700 4950070000 STATE CONTRIBUTION FOR NGPS (REVENUE)

Receipt of that portion of national guard retirement contributed by

the employer.

950800 4950080000 PRERETIREMENT DEATH BENEFIT

Receipt of that portion of pre‑retirement death insurance premiums

contributed by the employer.

951000 4950100000 ACCIDENTIAL DEATH BENEFIT-POL OFF

Receipt of that portion of Accidental Death - Police Officers

Insurance premiums contributed by the employer.

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STARS OBJECT

CODE

G/L ACCOUNT GENERAL LEDGER LONG TEXT DEFINITION OF ACCOUNTS

REVENUE GENERAL LEDGER ACCOUNTS

951100 4950110000 RETIREMENT ORP-EMP CONTRIB

Receipt of that portion of Optional Retirement contributed by the

employer.

953100 4950120000 WORKERS' COMPENSATION INSURANCE

Receipt of Workers' Compensation insurance contributed by the

employer.

953200 4950130000 UNEMPLOYMENT COMPENSATION INSURANCE (REVENUE)

Receipt of unemployment compensation insurance contributed by

the employer.

960600 4960010000 INSURANCE-CASH PAYMENTS

4960010000-4960010003: Receipt of cash payments for insurance

premiums from inactive employees and retirees.

960600 4960010001 INSURANCE-CASH PAY MEDICARE PART D SUBSIDY

960600 4960010002 INSURANCE-CASH PAY DRUG REBATES

960600 4960010003 INSURANCE-CASH PAY MISC RECEIPTS

670300 4990010000 PRIN REPAY STU LOAN & SCHOLSHP

Repayment of principal on student loans and scholarships.

672000 4990020000 LOAN PRINCIPAL REPAYMENT Use this revenue code to record repayments of loan principal.

N/A 4999999999 AUC SETTLEMENT REVENUE

Not currently used in SCEIS; recommended use is to settle asset

under construction revenue to the actual asset

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CG030601 Revenue General Ledger Account Definitions 07012014

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