Bureau of Local Government
Chart of Accounts - by Reporting Group
2011 Edition
Counties
101.000
102.000
103.000
104.000
105.000
106.000
107.000
108.000
115.000
117.000
121.000
122.000
125.000
128.000
128.900
131.000
132.900
133.000
135.000
141.000
142.000
151.000
151.900
152.900
154.000
155.000
156.000
156.900
160.900
161.900
162.900
163.900
164.900
Cash in bank
Cash on Hand
Cash with Fiscal Agent
Equity in Pooled Cash
Taxes Receivable
Allowance for Uncollectible Taxes
Delinquent Taxes Receivable
Allowance for Uncollectible Delinquent taxes
Accounts Receivable
Allowance for Uncollectible Accounts Receivable
Assessments Receivable
Allowance for Uncollectible Assessments Receivable
Interest and Penalties Receivable
Notes Receivable - Current Portion
Notes Receivable - Non-Current Portion
Pledges Receivable
Capital Credits Receivable
Deposits Receivable
Due From Other Funds
Advances to Other Funds
Due From Other Governmental Units
Due From State
Due From Component Units
Due From Fiscal Agent
Due From Insurance Consortium
Interest and Dividends Receivable
Inventories - Materials and Supplies
Inventories - for Resale
Investments - Current
Investments - Non-Current
Unamortized Premiums/Discounts on Investments
Deferred Charges
Prepaid Items
Other Assets - Current
Assets - Non-Current
Restricted Assets
Land
Buildings
Accumulated Depreciation - Buildings
Infrastructure
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
165.900
166.100
166.500
166.900
167.900
168.900
168.950
169.900
170.900
170.950
180.000
181.000
Accumulated Depreciation - Infrastructure
Intangible Assets
Accumulated Depreciation - Intangible Assets
Equipment and Furniture
Accumulated Depreciation - Equipment
Property Under Capital Leases
Accumulated Depreciation - Property Under Capital Leases
Construction Work in Progress
Other Fixed Assets
Accumulated Depreciation - Other Fixed Assets
Amount Available in Debt Service Funds
Amount to Be Provided
X
X
X
X
X
X
X
X
X
X
X
X
201.000
202.000
203.000
203.900
205.000
Vouchers Payable
Accounts Payable
Loans and Notes Payable-Current Portion
Loans and Notes Payable-Long-term Portion
Contracts Payable
Retainage Payable
Due To State - Court Related
County Court Criminal - Filing Fees
County Court Criminal - Service Charges
County Court Criminal - Court Costs
County Court Criminal - Non-Local Fines and Forfeitures
Circuit Court Criminal - Filing fees
Circuit Court Criminal - Service Charges
Circuit Court Criminal - Court Costs
Circuit Court Criminal - Non-Local Fines and Forfeitures
County Court Civil - Filing Fees
County Court Civil - Service Charges
County Court Civil - Court Costs
County Court Civil - Non-Local Fines and Forfeitures
Circuit Court Civil - Filing fees
Circuit Court Civil - Service Charges
Circuit Court Civil - Court Costs
Circuit Court Civil - Non-Local Fines and Forfeitures
Circuit Court Civil - Fees and Service Charges
Traffic Court - Filing Fees
Traffic Court - Service Charges
Traffic Court - Court Costs
Traffic Court - Non-Local Fines and Forfeitures
Juvenile Court - Filing Fees
Juvenile Court - Service Charges
Juvenile Court - Court Costs
Juvenile Court - Non-Local Fines and Forfeitures
Probate Court - Filing Fees
Probate Court - Service Charges
X
X
X
X
X
206.xxx
206.110
206.120
206.130
206.140
206.210
206.220
206.230
206.240
206.310
206.320
206.330
206.340
206.410
206.420
206.430
206.440
206.450
206.510
206.520
206.530
206.540
206.610
206.620
206.630
206.640
206.710
206.720
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
206.730
206.740
207.000
208.000
209.000
210.000
210.900
211.000
212.000
215.000
216.000
217.000
220.000
221.000
222.000
223.000
224.900
225.000
225.900
226.000
226.900
227.000
227.900
228.000
228.900
229.000
230.000
230.900
232.000
232.900
234.000
234.900
235.000
235.900
236.900
237.000
239.900
Probate Court - Court Costs
Probate Court - Non-Local Fines and Forfeitures
Due to Other Funds
Due to Other Governmental Units
Due To Component Units
Due To State
Liabilities to be Paid from Restricted Assets
Compensated Absences - Current Portion
Compensated Absences - Long-Term Portion
Special Termination Benefits Payable
Matured Bonds Payable
Matured Interest Payable
Accrued Interest Payable
Accrued Wages Payable
Accrued Taxes Payable
Deposits
Due to Fiscal Agent
Due To Component Units
Obligations Under Reverse Repurchase Agreements
Deferred Revenue
Unamortized Premiums/Discounts on Bonds Payable
Capital Leases - Current Portion
Capital Leases - Long-Term Portion
Installment Purchases - Current Portion
Installment Purchases - Long-Term Portion
Certificates of Participation - Current Portion
Certificates of Participation - Long-Term Portion
Revenue Certificates - Current Portion
Revenue Certificates - Long-Term Portion
Other Current Liabilities
General Obligation Bonds Payable - Current Portion
General Obligation Bonds Payable - Long-Term Portion
Revenue Bonds Payable- Current Portion
Revenue Bonds Payable - Long-Term Portion
Capital Improvement Debt Payable
Other Bonds Payable - Current Portion
Other Bonds Payable - Long-Term Portion
Deferred Compensation- Current Portion
Deferred Compensation - Long-Term Portion
Advances From Other Funds
Other Post Employment Benefits Liability
Liability For Self-Insured Claims
Estimated Arbitrage Rebate Payable
Other Long-Term Liabilities
241.000 Appropriations
251.000 Prior Period Adjustments to Beginning Fund Balance
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
252.000
253.000
254.000
273.000
274.000
275.000
276.000
277.000
280.000
281.000
282.000
283.000
284.000
Prior Period Adjustments to Beginning Retained Earnings
Residual Equity Transfers In
Residual Equity Transfers Out
Debt Used to Acquire Fixed Assets
Net Assets, Invested in Capital, Net of Debt
Net Assets - Restricted
Net Assets - Unrestricted
Net Assets - General Government
Fund Balance - Nonspendable
Fund Balance - Restricted
Fund Balance - Committed
Fund Balance - Assigned
Fund Balance - Unassigned
31x.xxx
311.000
312.100
312.300
312.410
312.420
312.510
312.520
312.600
314.100
314.300
314.400
314.700
314.800
314.900
315.000
316.000
319.000
322.000
323.100
323.200
323.300
323.400
323.500
323.600
323.700
323.900
324.XXX
324.110
324.120
324.210
324.220
324.310
Taxes
Ad Valorem Taxes
Local Option taxes
County Ninth-cent Voted Fuel Tax
First Local Option Fuel Tax
Second Local Option Fuel Tax
Insurance Premium Tax for Firefighters' Pension
Casualty Insurance Premium Tax for Police Officers' Retirement
Discretionary Sales Surtaxes
Utility Service Tax - Electricity
Utility Service Tax - Water
Utility Service Tax - Gas
Utility Service Tax - Fuel Oil
Utility Service Tax - Propane
Utility Service Tax - Other
Communications Services Taxes
Local Business Tax
Other General Taxes
Building Permits
Franchise Fee - Electricity
Franchise Fee - Telecommunications
Franchise Fee - Water
Franchise Fee - Gas
Franchise Fee - Cable Television
Franchise Fee - Sewer
Franchise Fee - Solid Waste
Franchise Fee - Other
Impact Fees
Impact Fees - Residential - Public Safety
Impact Fees - Commercial - Public Safety
Impact Fees - Residential - Physical Environment
Impact Fees - Commercial - Physical Environment
Impact Fees - Residential - Transportation
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
324.320
324.410
324.420
324.510
324.520
324.610
324.620
324.710
324.720
325.100
325.200
329.000
331.xxx
331.100
331.200
331.310
331.320
331.330
331.340
331.350
331.390
331.410
331.420
331.490
331.500
331.610
331.620
331.650
331.690
331.700
331.810
331.820
331.830
331.890
331.900
333.000
334.xxx
334.100
334.200
334.310
334.320
334.330
334.340
334.350
334.360
334.390
Impact Fees - Commercial - Transportation
Impact Fees - Residential - Economic Environment
Impact Fees - Commercial - Economic Environment
Impact Fees - Residential - Human Services
Impact Fees - Commercial - Human Services
Impact Fees - Residential - Culture/Recreation
Impact Fees - Commercial - Culture/Recreation
Impact Fees - Residential - Other
Impact Fees - Commercial - Other
Special Assessments - Capital Improvement
Special Assessments -Charges for Public Services
Student Tuition and Fees
Other Permits, Fees, and Special Assessments
Federal Grants
Federal Grants - General Government
Federal Grants - Public Safety
Federal Grants - Water Supply System
Federal Grants - Electric Supply System
Federal Grants - Gas Supply System
Federal Grants - Garbage/Solid Waste
Federal Grants - Sewer/Wastewater
Federal Grants - Other Physical Environment
Federal Grants - Airport Development
Federal Grants - Mass Transit
Federal Grants - Other Transportation
Federal Grants - Economic Environment
Federal Grants - Health or Hospitals
Federal Grants - Public Assistance
Federal Grants - Child Support Reimbursements
Federal Grants - Other Human Services
Federal Grants - Culture/Recreation
Federal Grants - Process Servers
Federal Grants - Drug Court Management
Federal Grants - Hearing Officer
Federal Grants - Other Court-Related
Other Federal Grants
Federal Payments in Lieu of Taxes
State Grants
State Grants - General Government
State Grants - Public Safety
State Grants - Water Supply System
State Grants - Electric Supply System
State Grants - Gas Supply System
State Grants - Garbage/Solid Waste
State Grants - Sewer/Wastewater
State Grants - Stormwater Management
State Grants - Other Physical Environment
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
334.410
334.420
334.490
334.500
334.610
334.620
334.690
334.700
334.810
334.830
334.890
334.900
335.120
335.130
335.140
335.150
335.160
335.170
335.180
335.190
335.210
335.220
335.230
335.290
335.310
335.320
335.330
335.340
335.350
335.390
335.410
335.420
335.490
335.500
335.610
335.620
335.690
335.700
335.800
335.900
336.000
337.xxx
337.100
337.200
337.300
337.400
337.500
State Grants - Airport Development
State Grants - Mass Transit
State Grants - Other Transportation
State Grants - Economic Environment
State Grants - Health or Hospitals
State Grants - Public Welfare
State Grants - Other Human Services
State Grants - Culture/Recreation
State Grants - Conflict Cases
State Grants - Child Dependency
State Grants - Other Court Related
State Grants - Other
State Revenue Sharing Proceeds
State Revenue Sharing - Insurance License Tax
State Revenue Sharing - Mobile Home License Tax
State Revenue Sharing - Alcoholic Beverage License Tax
State Revenue Sharing - Distribution of Salers and Use Taxes to Counties
State Revenue Sharing - Cardroom Tax
State Revenue Sharing - Local Government Half-Cent Sales Tax Program
State Revenue sharing - Other General Government
State Revenue Sharing - Firefighter Supplemental Compensation
State Revenue Sharing - Enhanced 911 Fee
State Revenue Sharing - Emergency Management Assistance
State Revenue Sharing - Other Public Safety
State Revenue Sharing - Water Supply System
State Revenue Sharing - Electric Supply system
State Revenue Sharing - Gas Supply System
State Revenue Sharing - Garbage/Solid Waste
State Revenue Sharing - Sewer/Wastewater
State Revenue Sharing - Other Physical Environment
State Revenue Sharing - Airport Development
State Revenue Sharing - Mass Transit
State Revenue Sharing - Other Transportation
State Revenue Sharing - Economic Environment
State Revenue Sharing - Health or Hospitals
State Revenue Sharing - Public Welfare
State Revenue Sharing - Other Human Services
State Revenue Sharing - Culture/Recreation
State Revenue Sharing - Clerk Allotment from JAC
State Revenue Sharing - Other
State Payments in Lieu of Taxes
Local Grants
Local Government Unit Grants - General Government
Local Government Unit Grants - Public Safety
Local Government Unit Grants - Physical Environment
Local Government Unit Grants - Transportation
Local Government Unit Grants - Economic Environment
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
337.600
337.700
337.900
338.000
339.000
341.100
341.150
341.160
341.200
341.300
341.510
341.520
341.530
341.540
341.550
341.560
341.800
341.900
342.100
342.200
342.300
342.400
342.500
342.600
342.900
343.100
343.200
343.300
343.400
343.500
343.600
343.700
343.800
343.900
344.100
344.200
344.300
344.400
344.500
344.600
344.900
Local Government Unit Grants - Human Services
Local Government Unit Grants - Culture/Recreation
Local Government Unit Grants - Other
Shared Revenue From Other Local Units
Payments From Other Local Units in Lieu of Taxes
Non-Governmental Grants
Gifts and Donations
Sales and Services of Educational Departments
Sales and Services of Auxiliary Enterprises
Sales and Services of Component Units
Hospital Revenues
Service Charge - Recording Fees
Public Records Modernization Trust Fund
County Portion of $4 Additional Service Charge
Internal Service Fund Fees and Charges
Administrative Service Fees
Fees Remitted to County From Tax Collector
Fees Remitted to County from Sheriff
Fees Remitted to County from Clerk of Circuit Court
Fees Remitted to County from Clerk of County Court
Fees Remitted to County from Supervisor of Elections
Fees Remitted to County from Property Appraiser
County Officer Commission and Fees
Other General Government Charges and Fees
Service Charge - Law Enforcement Services
Service Charge - Fire Protection
Service Charge - Housing for Prisioners
Service Charge - Emergency Management Charges/Fees
Service Charge - Protective Inspection fees
Service Charge - Ambulance Fees
Service Charge - Other Public Safety Charges and Fees
Service Charge - Electric Utility
Service Charge - Gas Utility
Service Charge - Water Utility
Service Charge - Garbage/Solid Waste
Service Charge - Sewer/Wastewater Utility
Service Charge - Water/Sewer Combination Utility
Service Charge - Conservation and Resource Management
Service Charge - Cemetary
Service Charge - Other Physical Environment Charges
Service Charge - Airports
Service Charge - Water Ports and Terminals
Service Charge - Mass Transit
Service Charge - Railroads
Service Charge - Parking Facilities
Service Charge - Tolls
Service Charge - Other Transportation charges
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
345.100
345.900
346.100
346.200
346.300
346.400
346.900
347.100
347.200
347.300
347.400
347.500
347.800
347.900
348.822
348.850
348.860
348.870
348.880
348.921
348.922
348.923
348.924
348.930
348.931
348.932
348.933
348.990
349.000
351.100
351.200
351.300
351.400
351.500
351.600
351.700
351.800
351.900
352.000
353.000
354.000
355.000
356.000
358.100
358.200
359.000
361.100
Service Charge - Housing
Service Charge - Other Economic Environment Charges
Service Charge - Health Inspection fees
Service Charge - Hospital Charges
Service Charge - Clinic Fees
Service Charge - Animal Control and Shelter fees
Service Charge - Other Human Services charges
Service Charge - Libraries
Service Charge - Parks and Recreation
Service Charge - Cultural Services
Service Charge - Special Events
Service charge - Special Recreation Facilities
Service Charge - Charter Schools
Service Charge - Other Culture/Recreation Charges
Circuit-wide Judicial Reimbursement - Other Counties
State Reimbursement
Mediation and Arbitration (Alternative Dispute Resolution)
Public Defender Liens
Probation/Alternatives
Court Innovations/Local Requirements
Legal Aid
Law Library
Juvenile Alternative Programs
State Court Facility Surcharge
Traffic Surcharge
Domestic Violence Surcharge
Animal Control Surcharge
Court Related Collections Not Remitted to the State
Other Charges for Services
Judgments and Fines - as Decided by County Court Criminal
Judgments and Fines - as Decided by Circuit Court Criminal
Judgments and Fines - as Decided by County Court Civil
Judgments and Fines - as Decided by Circuit Court Civil
Judgments and Fines - as Decided by Traffic Court
Judgments and Fines - as Decided by Juvenile Court
Intergovernmental Radio Communication Program
10% of Fines to Public Records Modernization Fund
Judgments and Fines - Other
Fines - Library
Pollution Control Violations
Local Ordinance Violations
Federal Fines and Forfeits
State Fines and Forfeits
Confiscation of Deposits or Bonds Held as Performance Guarantees
Assets Seized by Law Enforcement
Other Judgements, Fines and Forfeits
Interest
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
361.200 Dividends
361.300 Net Increase(Decrease) in Fair Value of Investments
361.400 Gain or Loss on Sale of Investments
Gain or Loss on Disposal of Capital Assets
362.000 Rents and Royalties
364.000 Disposition of Fixed Assets
365.000 Sale of Surplus Materials and Scrap
366.000 Contributions and Donations From Private Sources
367.000 Licenses
Royalties and Licensing Fees
368.000 Pension Fund Contributions
369.300 Settlements
369.400 Slot Machine Proceeds
369.700 Deferred Compensation Contributions
369.900 Other Miscellaneous Revenues
381.000 Inter-Fund Group Transfers In
382.000 Contributions From Enterprise Operations
383.000 Installment Purchase and Capital Lease Proceeds
384.000 Debt Proceeds
385.000 Proceeds From Refunding Bonds
386.100 Transfer From - Clerk to the Board of County Commissioners
386.200 Transfer From - Clerk of Circuit Court
386.300 Transfer From - County Comptroller
386.400 Transfer From - Sheriff
386.600 Transfer From - Property Appraiser
386.700 Transfer From - Tax Collector
386.800 Transfer From - Supervisor of Elections
388.100 Sale of General Capital Assets
388.200 Compensation for Loss of General Capital Assets
389.100 Proprietary - Interest
389.200 Proprietary - Federal Grants and Donations
389.300 Proprietary - State Grants and Donations
389.400 Proprietary - Other Grants and Donations
389.500 Proprietary - Capital Contributions From Federal Government
389.600 Proprietary - Capital Contributions From State Government
389.700 Proprietary - Capital Contributions From Other Public Source
389.800 Proprietary - Capital Contributions From Private Source
389.900 Proprietary - Other Non-Operating Sources
392.000 Extraordinary Items (Gain)
393.000 Special Items(Gain)
State Appropriations
Student Financial Aid
X
X
X
581.000 Inter-Fund Group Transfers Out
583.000 Installment Purchase Acquisitions
584.000 Capital Lease Acquisitions
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
585.000
586.000
587.000
588.000
590.000
591.000
592.000
593.000
Payment to Refunded Bond Escrow Agent
Intragovernmental Transfers Out From Constitutional Fee Officers
Clerk of Court Excess Remittance
Non-Cash Transfers Out From GFAAG
Proprietary - Other Non-Operating Disbursements
Proprietary - Non-Operating Interest Expense
Extraordinary Items (Loss)
Special Items (Loss)
Other Nonoperating Expenses
Additions to Permanent Endowments
X
X
X
X
X
X
X
X
Expenditure Object Codes
11.000
12.000
13.000
14.000
15.000
16.000
17.000
18.000
21.000
22.000
23.000
24.000
25.000
26.000
31.000
32.000
33.000
34.000
35.000
36.000
40.000
41.000
42.000
43.000
44.000
45.000
46.000
47.000
48.000
49.000
51.000
52.000
53.000
54.000
Executive Salaries
Regular Salaries and Wages
Other Salaries and Wages
Overtime
Special Pay
Compensated Annual Leave
Compensated Sick Leave
Compensated Compensatory Leave
FICA Taxes
Retirement Contributions
Life and Health Insurance
Workers Compensation
Unemployment Compensation
OPEB
Professional Services
Accounting and Auditing
Court Reported Services
Other Services
Investigations
Pension Benefits
Travel and Per Diem
Communications Services
Freight and Postage Services
Utility Services
Rentals and Leases
Insurance
Repairs and Maintenance Services
Printing and Binding
Promotional Activities
Other Current Charges and Obligations
Office Supplies
Operating Supplies
Road Materials and Supplies
Books, Publications, Subscriptions and Memberships
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
55.000
59.000
61.000
62.000
63.000
64.000
65.000
66.000
67.000
68.000
71.000
72.000
73.000
81.000
82.000
83.000
91.000
92.000
93.000
94.000
95.000
99.000
Training
Depreciation
Land
Buildings
Infrastructure
Machinery and Equipment
Construction in Progress
Books, Publications, and Library Materials
Works of Art/Collections
Intangible Assets
Principal
Interest
Other Debt Service Costs
Aids to Government Agencies
Aids to Private Organizations
Other Grants and Aids
Intragovernmental Transfers
Advances
Nonoperating Interest - Proprietary Funds
Nonoperating Grant Expense - Proprietary Funds
Other Nonoperating Uses - Proprietary Funds
Other Uses
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Cities
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Special
Districts
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Universities
Colleges
X
X
X
X
X
School
Districts
WM
Districts
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
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