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Department of the Treasury
FUNDS 101, 141, AND 151



SUBJECT: FUNDS 101, 141, AND 151


Funds appropriated annually for which a fee or receipts
structure wholly supports the activity will be classified as fund
101 for Direct State Service, fund 141 for Grants-in-Aid, and
fund 151 for State Aid. In fiscal year 1990, these accounts were
100, 140, and 150 fund accounts.

The department has the responsibility to review the receipts
and fees to ensure that expenditures do not exceed those receipts
and fees.


The annual fiscal year 1991 Appropriations Act will be coded
to reflect fund 101, 141, or 151 for those State accounts that
are wholly supported by fees or receipts. The corresponding
revenue accounts will also be coded with the appropriate 101,
141, and 151 fund code.

Departments must use the appropriate fund code when initiat-
ing all accounting and revenue documents referencing these

A preliminary list of these accounts has been appended to
this document.

Transfers of Appropriations within fund 101, 141, and 151
accounts are allowed subject to the Transfer Guidelines Circular
Letter. Transfers between 101, 141, and 151 funds and any other
fund accounts are not permitted, except as stated in the fiscal
year 1991 Appropriations Act.

Fund 101, 141, and 151 appropriations are supported by
revenue and as such are subject to specific appropriation lan-
guage provisions, e.g., if receipts to that fund are less than
anticipated, the appropriation shall be reduced proportionately.

During pay period 15 (6/30/90 - 7/13/90) OMB will initiate
account number conversions for all positions which were pre-
viously established in accounts which are now classified as 101
or 141 -- these will be no positions in 151 fund accounts. These
changes will be implemented concurrently on the PMIS, Position,
and Payroll Systems. Do not submit account number changes to
convert positions. After the completion of this project, each
Director of Administration will receive a list by account number
of all positions in the new funds.

Agencies must use the new account numbers in all subsequent
transactions. Any transactions pending in OMB will be adjusted.
Any transactions pending on July 1, 1990, at the Appointing
Authority or Department of Personnel will be returned for Ap-
pointing Authority modification.

Richard F. Keevey

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