Summary of New accounts and Account changes to NCFS Chart of Accounts for Fiscal Year 2026.
As of 3/27/26
| NCFS Account Number | Account Title | Definition/Explanation | Date |
|---|---|---|---|
| 429XXXXX | Contributions, Gifts, & Grants | N/A | N/A |
| 42990001 | STATE AID-ESCHEAT | This account was established to record escheat funding provided to UNCSO, allowing OSBM to be tracked separately. | 8/25/2025 |
| 451XXXXX | Fees, Licenses and Fines | N/A | N/A |
| 45100162 | UTILITY SCALE SOLAR PROJECT | This account was established to allow separate tracking, as required by Legislative or Fiscal Research. | 10/15/2025 |
| 45500122 | REMEDIATION-EMISSIONS INSP FRAUD | This account was created to separately track emission inspection fraud-related fines. | 1/12/2026 |
| 45700015 | ANNUAL FISHING PASSES | New account was established to record fees associated with Annual Fishing passes. | 7/2/2025 |
| 45900090 | TNC PERMIT RENEWAL FEE | A new account is required to track fees received by the Highway Patrol's License and Theft division. | 1/12/26 |
| 471XXXXX | Insurance Recoveries | N/A | N/A |
| 47113001 | INSURANCE RECOVERIES-OWNER/HOA | This account was estalished per legislation from General Assembly to support Hurricane Helene relief efforts. The funds are to help homeowners and HOAs with private roads and bridgesrepair costs. | 3/2/2026 |
| 477XXXXX | Unusual or Infrequent Items | N/A | N/A |
| 47700000 | UNUSUAL OR INFREQUENT GAIN | As part of the implementation of GASB 103, the account previously named Extraordinary Gain was renamed to Unusual or Infrequent Gain. The account for Special Items-Gain 47750000 was eliminated. | 2/1/2026 |
| 481XXXXX | Agency Transfer In | N/A | NA |
| 48100004 | AGENCY CAPTAL TRANSFER IN | This account was established following the implementation of GASB 103, to distinguish Capital transfers from non-capital transfers. | 3/6/2026 |
| 539XXXXX | Supplies & Materials | N/A | N/A |
| 53900006 | OTH MAT&SUPP-ADA SUPPLIES | This account was created to allow separate tracking of ADA-related supply purchases from other general supply expenses. | 8/15/25 |
| 543XXXXX | Capital Outlay - Buildings Constructed | N/A | N/A |
| 54320009 | DESIGN CONTRACTS 10 | Additional capital outlay accounts were provided for building design contracts to track capital project costs. | 10/3/25 |
| 54320010 | DESIGN CONTRACTS 11 | Additional capital outlay accounts were provided for building design contracts to track capital project costs. | 10/3/25 |
| 54320011 | DESIGN CONTRACTS 12 | Additional capital outlay accounts were provided for building design contracts to track capital project costs. | 10/3/25 |
| 557XXXXX | Unusual or Infrequent Items | N/A | N/A |
| 55700000 | UNUSUAL OR INFREQUENT LOSS | As part of the implementation of GASB 103, the account previously named Extraordinary Loss was renamed to Unusual or Infrequent Loss. The account for Special Items-Loss 55750000 was eliminated. | 2/1/26 |
| 581XXXXX | Agency Transfer Out | N/A | N/A |
| 58100004 | AGENCY CAPITAL TRANSFER OUT | This account was established following the implementation of GASB 103, to distinguish Capital transfers from non-capital transfers. | 3/6/26 |