March 10, 1995

TO:     County Road Commissions

FROM:     Richard L. Baldermann, CPA
                Administrator
                Local Audit and Finance Division

RE:     Accounting Numbers for Federal Intermodal Surface Transportation Efficiency
          Act of 1991 (ISTEA)

The following revenue sub-account numbers must be added to page 24 of the "Uniform Accounting Procedures Manual For County Road Commissions" dated January 1987. These revenue accounts are needed to separately account for the specific federal grant money issued under the provisions of the Federal "Intermodal Surface Transportation Efficiency Act of 1991 referred to as "ISTEA."

This program also provides for "C" and "D" funds that are Federal money passed through the State. The "C" and "D" funds are classified and reported as Federal Grant revenues. Care should be taken to assure that the Federal "C" and "D" funds are accounted and reported separately from State Economic Development "C" and "D" funds, account numbers 550 and 551.

These revenues must be further pointed off to classify by primary and local roads. Using suffix number .01 or .071 for Primary Roads and .02 or .072 for Local Roads. For example:

NOTE:

Account numbers of 535, 537 and 538 with suffix numbers were originally assigned by Treasury. However, to maintain consistency with the chart of accounts, the account numbers are re-assigned by this letter. Accordingly, page 6 of the instructions for the 1994 Act 51 report includes incorrect account numbers for the following lines:

10.	Surface Transportation Programs (STP) - #535.01, 535.02
11.	Category C-Urban Congestion - #537.01, 537.02
12.	Category D-Rural Primary - #538.01, 538.02

Please substitute the revised account numbers and disregard the account numbers listed on the 1994 ACT 51 reports for these federal revenues when preparing the 1994 ACT 51 report. The 1995 Act 51 report instructions will include the correct account number references. I apologize for any inconvenience the change in account numbers may have caused.