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
Unexpended GR Releases
Cash in State Treasury
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
Loans Receivable
Interest and Penalties Receivable
Notes Receivable - Current Portion
Notes Receivable - Non-Current Portion
Pledges Receivable
Capital Credits Receivable
Contracts and Grants Receivable
Deposits Receivable
Pension Contributions Receivable
Due From Other Funds
Advances to Other Funds
Due From Other Governmental Units
Due From Federal Government
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
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
156.900
160.900
161.900
162.900
163.900
164.900
165.900
166.100
166.500
166.900
167.900
168.900
168.950
169.900
170.900
170.950
180.000
181.000
201.000
202.000
203.000
203.900
205.000
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
Assets - Non-Current
Restricted Assets
Land
Buildings
Accumulated Depreciation - Buildings
Infrastructure
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
Works of Art and Historical Treasures
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
X
X
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
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
206.540
206.610
206.620
206.630
206.640
206.710
206.720
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
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
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
Due To Federal Government
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
Accrued Prize Liability
Accrued Pension Benefits
Accrued Insurance Claims
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
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
234.900
235.000
235.900
236.900
237.000
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
Claims Payable
Estimated Arbitrage Rebate Payable
239.900 Other Long-Term Liabilities
X
X
X
X
X
241.000
251.000
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
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Appropriations
Prior Period Adjustments to Beginning Fund Balance
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
Beginning Fund Balance
31x.xxx Taxes
Sales and Use Tax
Motor Fuel Tax
Pollutant Tax
Aviation Fuel Tax
Solid Minerals Severance Tax
Oil and Gas Production Tax
Corporate Income Tax
Documentary Stamp Tax
Intangible Personal Property Tax
Estate Tax
Alcoholic Beverage Tax
Cigarette Tax
Smokeless Tobacco Tax
Hospital Public Assistance Tax
Citrus Excise Tax
Pari-Mutuel Wagering Tax
Discretionary Surtaxes
311.000 Ad Valorem Taxes
312.100 Local Option taxes
X
X
X
312.300 County Ninth-cent Voted Fuel Tax
312.410 First Local Option Fuel Tax
312.420 Second Local Option Fuel Tax
Insurance Premium Tax
312.510 Insurance Premium Tax for Firefighters' Pension
312.520 Casualty Insurance Premium Tax for Police Officers' Retirement
312.600 Discretionary Sales Surtaxes
Gross Receipts Utility Tax
314.100 Utility Service Tax - Electricity
314.300 Utility Service Tax - Water
314.400 Utility Service Tax - Gas
314.700 Utility Service Tax - Fuel Oil
314.800 Utility Service Tax - Propane
314.900 Utility Service Tax - Other
315.000 Communications Services Taxes
316.000 Local Business Tax
319.000 Other General Taxes
Licenses and Permits
Occupational Licenses and Permits
Professional Licenses and Permits
322.000 Building Permits
Fees
State Fees
Article V Fees
Franchise Fees
323.100 Franchise Fee - Electricity
323.200 Franchise Fee - Telecommunications
323.300 Franchise Fee - Water
323.400 Franchise Fee - Gas
323.500 Franchise Fee - Cable Television
323.600 Franchise Fee - Sewer
323.700 Franchise Fee - Solid Waste
323.900 Franchise Fee - Other
324.XXX Impact Fees
324.110 Impact Fees - Residential - Public Safety
324.120 Impact Fees - Commercial - Public Safety
324.210 Impact Fees - Residential - Physical Environment
324.220 Impact Fees - Commercial - Physical Environment
324.310 Impact Fees - Residential - Transportation
324.320 Impact Fees - Commercial - Transportation
324.410 Impact Fees - Residential - Economic Environment
324.420 Impact Fees - Commercial - Economic Environment
324.510 Impact Fees - Residential - Human Services
324.520 Impact Fees - Commercial - Human Services
324.610 Impact Fees - Residential - Culture/Recreation
324.620 Impact Fees - Commercial - Culture/Recreation
324.710 Impact Fees - Residential - Other
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
324.720 Impact Fees - Commercial - Other
325.100 Special Assessments - Capital Improvement
325.200 Special Assessments -Charges for Public Services
Student Tuition and Fees
329.000 Other Permits, Fees, and Special Assessments
331.xxx Federal Grants
331.100 Federal Grants - General Government
331.200 Federal Grants - Public Safety
331.310 Federal Grants - Water Supply System
331.320 Federal Grants - Electric Supply System
331.330 Federal Grants - Gas Supply System
331.340 Federal Grants - Garbage/Solid Waste
331.350 Federal Grants - Sewer/Wastewater
331.390 Federal Grants - Other Physical Environment
331.410 Federal Grants - Airport Development
331.420 Federal Grants - Mass Transit
331.490 Federal Grants - Other Transportation
331.500 Federal Grants - Economic Environment
331.610 Federal Grants - Health or Hospitals
331.620 Federal Grants - Public Assistance
331.650 Federal Grants - Child Support Reimbursements
331.690 Federal Grants - Other Human Services
331.700 Federal Grants - Culture/Recreation
331.810 Federal Grants - Process Servers
331.820 Federal Grants - Drug Court Management
331.830 Federal Grants - Hearing Officer
331.890 Federal Grants - Other Court-Related
331.900 Other Federal Grants
333.000 Federal Payments in Lieu of Taxes
334.xxx State Grants
334.100 State Grants - General Government
334.200 State Grants - Public Safety
334.310 State Grants - Water Supply System
334.320 State Grants - Electric Supply System
334.330 State Grants - Gas Supply System
334.340 State Grants - Garbage/Solid Waste
334.350 State Grants - Sewer/Wastewater
334.360 State Grants - Stormwater Management
334.390 State Grants - Other Physical Environment
334.410 State Grants - Airport Development
334.420 State Grants - Mass Transit
334.490 State Grants - Other Transportation
334.500 State Grants - Economic Environment
334.610 State Grants - Health or Hospitals
334.620 State Grants - Public Welfare
334.690 State Grants - Other Human Services
334.700 State Grants - Culture/Recreation
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
334.810
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
337.600
337.700
337.900
338.000
339.000
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
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
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
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
345.100
345.900
346.100
346.200
346.300
Sales and Services of Auxiliary Enterprises
Sales and Services of Component Units
Hospital Revenues
Sales of Goods and Services
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
Toll Facilities Revenue
Lottery Sales
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
Service Charge - Housing
Service Charge - Other Economic Environment Charges
Service Charge - Health Inspection fees
Service Charge - Hospital Charges
Service Charge - Clinic Fees
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
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
361.200
361.300
361.400
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
Dividends
Net Increase(Decrease) in Fair Value of Investments
Gain or Loss on Sale of Investments
Gain or Loss on Disposal of Capital Assets
362.000 Rents and Royalties
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
364.000
365.000
366.000
367.000
368.000
369.300
369.400
369.700
369.900
381.000
382.000
383.000
384.000
385.000
386.100
386.200
386.300
386.400
386.600
386.700
386.800
388.100
388.200
389.100
389.200
389.300
389.400
389.500
389.600
389.700
389.800
389.900
392.000
393.000
581.000
583.000
584.000
585.000
586.000
587.000
588.000
Disposition of Fixed Assets
Sale of Surplus Materials and Scrap
Contributions and Donations From Private Sources
Licenses
Royalties and Licensing Fees
Pension Fund Contributions
Settlements
Slot Machine Proceeds
Deferred Compensation Contributions
Other Miscellaneous Revenues
Inter-Fund Group Transfers In
Contributions From Enterprise Operations
Installment Purchase and Capital Lease Proceeds
Debt Proceeds
Proceeds From Refunding Bonds
Operating Transfers In
Transfer From - Clerk to the Board of County Commissioners
Transfer From - Clerk of Circuit Court
Transfer From - County Comptroller
Transfer From - Sheriff
Transfer From - Property Appraiser
Transfer From - Tax Collector
Transfer From - Supervisor of Elections
Sale of General Capital Assets
Compensation for Loss of General Capital Assets
Proprietary - Interest
Proprietary - Federal Grants and Donations
Proprietary - State Grants and Donations
Proprietary - Other Grants and Donations
Proprietary - Capital Contributions From Federal Government
Proprietary - Capital Contributions From State Government
Proprietary - Capital Contributions From Other Public Source
Proprietary - Capital Contributions From Private Source
Proprietary - Other Non-Operating Sources
Extraordinary Items (Gain)
Special Items(Gain)
State Appropriations
Student Financial Aid
X
X
X
X
Inter-Fund Group Transfers Out
Installment Purchase Acquisitions
Capital Lease Acquisitions
Payment to Refunded Bond Escrow Agent
Intragovernmental Transfers Out From Constitutional Fee Officers
Clerk of Court Excess Remittance
Non-Cash Transfers Out From GFAAG
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
590.000
591.000
592.000
593.000
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
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
Executive Salaries
Regular Salaries and Wages
Other Salaries and Wages
Overtime
Special Pay
Compensated Annual Leave
Compensated Sick Leave
Compensated Compensatory Leave
Temporary Employment
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
Travel - In State
Travel - Out of State
Travel - Foreign
Communications Services
Freight and Postage Services
Care and Subsistance
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
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
54.000 Books, Publications, Subscriptions and Memberships
55.000 Training
Motor Fuels
Pensions and Benefits
Lottery Prizes
59.000 Depreciation
61.000 Land
62.000 Buildings
63.000 Infrastructure
64.000 Machinery and Equipment
Motor Vehicles
65.000 Construction in Progress
66.000 Books, Publications, and Library Materials
67.000 Works of Art/Collections
Computer Software
68.000 Intangible Assets
71.000 Principal
72.000 Interest
73.000 Other Debt Service Costs
81.000 Aids to Government Agencies
82.000 Aids to Private Organizations
83.000 Other Grants and Aids
91.000 Intragovernmental Transfers
92.000 Advances
93.000 Nonoperating Interest - Proprietary Funds
94.000 Nonoperating Grant Expense - Proprietary Funds
95.000 Other Nonoperating Uses - Proprietary Funds
99.000 Other Uses
X
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
Special
Districts
X
X
X
X
X
X
X
X
X
X
X
X
Universities
X
X
X
Colleges
X
X
School
Districts
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