Title 9 Part 1641 NYCRR — browse free

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Compiled text through Sep 15, 2021Register checked through July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)

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9 NYCRR 1641-1.1 - General ledger accounts

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Dates and status

Compiling agency: Executive Department
Text status: Westlaw Inline Boundary Correction
Compiled text through: Sep 15, 2021
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

(a)A separate general ledger shall be maintained for each State-aided project as defined in Part 1640 of this Subchapter. Accounts to be maintained in the general ledger are grouped into two major categories, as follows:

1000 category—Asset Accounts

2000 category—Liabilities, Reserves, and Capital

(b)In addition to the accounts included in the above categories, the general ledger contains two control accounts, as follows:

Account 3000—Income Control Account

Account 4000—Expense Control Account

(c)Within each major category, the accounts are further grouped by type. The chart of accounts which follows includes, of course, both the accounts which are actually to be maintained in the general ledger and the headings for groups and subgroups of such accounts. Accounts designating group headings are not maintained in the general ledger and are distinguished from the accounts to be maintained in the general ledger by underlining of both the designation [sic]. In a few instances, the use of the subaccounts in a group has been made optional. In such cases, the group headings may be the account to be maintained in the general ledger, depending on the option exercised.

9 NYCRR 1641-1.2 - Subsidiary ledger accounts

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Dates and status

Compiling agency: Executive Department
Text status: Source receipt
Compiled text through: Sep 15, 2021
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

(a)Subsidiary ledger accounts, supporting the respective general ledger accounts, fall into three major groups, as follows:

1400 group—Development Cost Accounts

3000 group—Income Accounts

4000 group—Expense Accounts

(b)The subsidiary ledger accounts appear in the chart of accounts, in the above order, following the general ledger accounts. The 1400 accounts are maintained in a separate cost analysis ledger and the 3000 and 4000 accounts are maintained in a separate income and expense analysis ledger.

(c)Separate cost analysis ledgers and income and expense ledgers will be required in connection with each related program of a State-aided project, as well as for the development and operation of the project proper.

(d)Subsidiary ledger accounts have similarly been grouped, by type, in the chart of accounts which follows, the accounts designating group headings being distinguished, likewise, from the actual accounts to be maintained in the subsidiary ledgers by underlining.

9 NYCRR 1641-1.3 - Mandatory usage

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Dates and status

Compiling agency: Executive Department
Text status: Westlaw Inline Boundary Correction
Compiled text through: Sep 15, 2021
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

The use of the account numbers and designations as hereinafter listed in [sic] mandatory, as is the order in which the accounts are to appear in the respective ledgers. The prescribed accounts shall be maintained by the local agency, as a minimum requirement, regardless of such further breakdown it may find desirable for internal purposes. Where the Subchapter permit [sic] the use of optional accounts, only the accounts representing the chosen option need be maintained.

9 NYCRR 1641-1.4 - Account definitions

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Dates and status

Compiling agency: Executive Department
Text status: Source receipt
Compiled text through: Sep 15, 2021
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

Accounts are defined in Subpart 1641-2 of this Subchapter.

9 NYCRR 1641-1.5 - Chart of accounts

Repealed or removed in compiled source

The compiled source records this section as repealed. We hold the witnessed tombstone record; see the source for details.

Dates and status

Compiling agency: Executive Department
Text status: Source-only entry
Compiled text through: Sep 15, 2021
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

9 NYCRR 1641-2.1 - Account definitions

Source text available - table layout pending

LawEngine holds a witnessed source copy of this section. We are not showing the text inline until its table/list layout can be preserved exactly. We checked the State Register through July 29, 2026/Vol. XLVIII, Issue 30; no later activity found for this section.

Dates and status

Compiling agency: Executive Department
Text status: Source-only entry
Compiled text through: Sep 15, 2021
Register checked through: July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
Activity status: No later Register activity identified in this check.
Source snapshot: Jun 6, 2026

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