1. Indiana Secretary of State Bookkeeper Manual
IV. Accounting Snapshot
IV. Accounting ‘SnapShot’
To get a better understanding of the Accounting principles the State of Indiana operate
under, a brief introduction of commonly used terms is listed below:
Fund: Four-digit number that reflects how the account is maintained.
EXAMPLE:
1000 - Account balance is $0’ed out at the close of each fiscal year.
(General Fund)
6000 – Account balance continues to accumulate regardless of time
(Similar to a standard personal bank account)
Center: Specific identifying number when combined with the Fund number represents
the “Account”.
Fund/Center: Best described as the “account” from which funds may be received and
withdrawn.
Object: Object numbers describe the nature of the transaction. The object code is 6
digits in length and for revenue activity it will begin with “4”.
When performing all revenue stream process (es) the Fund/Object/Center number is
essential to performing the task. Listed on the following page is the Fund/Object/Center
information for some of the accounts the Bookkeeper may process activity in. The State
Board of Accounts Manual goes into the logic behind and applicable object codes in
much greater detail. The object codes for receiving revenue are listed on the following
page. It is also ‘locked’ into the fields of the ROC spreadsheet.
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2. Indiana Secretary of State Bookkeeper Manual
IV. Accounting Snapshot
FUND OBJECT CENTER DESCRIPTION
1000 411000 100400 Majority of Securities Revenue
6810 421000 104000 Securities Guaranty Fund
1000 411000 100400 Corporate Filings
1000 421500 100430 Uniform Commercial Code Filings
1000 411000 105190 Loan Broker Applications
1000 421000 100400 Summons/Collections Agencies/Notaries
1000 490000 100440 Securities Miscellaneous
1000 493000 100400 Return from Bad Checks
1000 421000 210400 Securities Enforcement Fund
6000 490000 141700 Enhance Indiana (AI) Funds
6000 490000 164300 Securities Escrow Account
Did you notice which revenue
streams have the same
Fund/Center?
Both Corporate Filings and Summons/Collections/Notaries have the same
“Account” Fund/Center = 1000/100400. Each ‘type’ of filing should be deposited
separately for auditing and trend purposes.
Notice the Object number differs to indicate the difference of the revenue received.
Terms Defined:
General Fund – Largest in terms of balance and activity of all state accounts. Funds
used from the General Fund support a variety of programs statewide. Funds are
appropriated by the General Assembly. The General Assembly from the General Fund
appropriates State Agencies budgetary funds. The majority of revenues received will be
deposited into the General Fund.
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3. Indiana Secretary of State Bookkeeper Manual
IV. Accounting Snapshot
Auditor’s Office – Executive Branch of the State of Indiana responsible for issuing all
warrants (checks) in regards to any Account Payable. This includes refunds, payroll,
and vendor services for example. The Auditor also has the role of the State’s
‘Bookkeeper’ recording all transactions. This data is reconciled daily with the
Treasurer’s Office.
Treasurer’s Office – Serves as the ‘bank’ of the State of Indiana. Receives and holds
all revenue received by the State of Indiana.
Shown on the following page is a visualization of cash flow. How funds are collected by
the Secretary of State’s Office and how they should be transported accordingly.
REVENUE STREAMS LEGEND/KEY
Indicates that the ‘flow’ of materials will continue to another step in the
process
Indicates that a particular aspect of the process has been
completed/expectations satisfied.
Customer Staff member Revenue
Bookkeeper Report of Collections
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4. Indiana Secretary of State Bookkeeper Manual
IV. Accounting Snapshot
REVENUE STREAMS
A receipt is Staff processes request
issued for the
transaction
Customer submits Filing/Associated Fee
Bookkeeper files
relevant records All revenue and relevant
within the Office & documentation is submitted to the
records the data Bookkeeper
electronically.
Bookkeeper prepares Daily Deposit on
the Report of Collections
Bookkeeper
Bookkeeper submits Report of Collections RECONCILE
submits Report of
and all revenue to the Treasurer’s Office Collections to the
Auditor’s Office
Fund/Center Fund/Center
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