1 Charts of Accounts
1.1.2 Account Structure
1.1.2.10 All BARS codes are required to be seven-digits for reporting purposes on the Schedule 01. Local governments may include additional digits within their internal account structure, such as fund numbers and added digits for tracking details. If a different system of numbers is used for internal accounting, it must contain equivalent detail throughout the budget, accounting, and reporting process.
See BARS 3.1.7, Fund Accounting and Fund Types for the structure of fund numbers, which are separate from the required structure of BARS codes.
1.1.2.20 The seven-digit BARS code structure has the following components:
First digit
3 (three) represents beginning balances, revenues, and other increases.
5 (five) represents ending balances, expenditures/expenses, and other decreases.
Second and third digits
Revenues – represents the source (origin or originating category) of revenues. These digits are always prescribed and required for reporting on the Schedule 01.
Expenditures – represents the different functions and activities for which the expenditures/other decreases are supporting.
Fourth and fifth digits
Revenues – represents further details for specific types of revenues within a particular source.
Expenditures – represents further details for specific elements and sub-elements of activities related to the particular function and activity.
Sixth and seventh digits
Revenues – these digits are generally not defined and are represented as zeros. When these digits are represented as zeros, they are available for customization by the local government. However, there are exceptions to this rule. The BARS codes within the 330 series prescribe all seven digits and cannot be customized. Local governments should be aware that as the BARS manual is updated, these digits may be assigned for specific purposes.
Expenditures – represents the object code, which identifies the specific type of items that support the activity or function. For additional information on object codes, please see BARS 1.4, Object Codes.
1.1.2.30 The tables below provide an overview of the major categories of BARS codes. For the complete listing of all BARS codes with their full definitions, go to BARS Account Export.
Beginning and Ending Cash and Investments
|
300 |
|
Beginning Cash and Investments |
|
|
308 |
Beginning Cash and Investments |
|
500 |
|
Ending Cash and Investments |
|
|
508 |
Ending Cash and Investments |
Major categories of revenues by source
|
310 |
|
Taxes |
|
|
311 |
Property Tax |
|
|
313 |
Retail Sales and Use Taxes |
|
|
316 |
Business and Occupation Taxes |
|
|
317 |
Excise Taxes in Lieu of Property Tax |
|
|
318 |
Other Taxes |
|
320 |
|
Licenses and Permits |
|
|
321 |
Business Licenses and Permits |
|
|
322 |
Non-Business Licenses and Permits |
|
330 |
|
Intergovernmental Revenues |
|
|
331 |
Federal Direct Awards |
|
|
332 |
Federal Other Award Revenues |
|
|
333 |
Federal Indirect Awards |
|
|
334 |
State Grants, Awards, and Other Contributions |
|
|
335-336 |
State Shared Revenues, Entitlements and Impact Payments |
|
|
337 |
Local Awards, Entitlements, Tribal Government Distributions, and Other Payments |
|
340 |
|
Charges for Goods and Services |
|
|
341 |
General Government |
|
|
342 |
Public Safety |
|
|
343 |
Utilities |
|
|
344 |
Transportation |
|
|
345 |
Natural and Economic Environment |
|
|
346 |
Social Services |
|
|
347 |
Culture and Recreation Fees |
|
|
348 |
Internal Service Funds Sales and Services |
|
350 |
|
Fines and Penalties |
|
|
351 |
Superior Court - Felony/Misdemeanor Penalties |
|
|
352 |
Civil Penalties |
|
|
353 |
Civil Infraction Penalties |
|
|
354 |
Civil Parking Infraction Penalties |
|
|
355 |
Criminal Traffic Misdemeanor Fines |
|
|
356 |
Criminal Non-Traffic Fines |
|
|
357 |
Criminal Costs |
|
|
359 |
Non-Court Fines and Penalties |
|
360 |
|
Miscellaneous Revenues |
|
|
361 |
Interest and Other Earnings |
|
|
362 |
Rents and Leases |
|
|
367 |
Contributions and Donations from Nongovernmental Sources |
|
|
368 |
Special Assessments |
|
|
369 |
Other Miscellaneous Revenues |
Other Increases and Financing Sources
|
380 |
|
Other Increases in Fund Resources |
|
|
381 |
Interfund Loan Receipts |
|
|
382 |
Deposits, Retainage and Other Collections |
|
|
385 |
Special or Extraordinary Items |
|
|
386 |
Court Remittances |
|
|
388 |
Other Increases in Fund Balance |
|
|
389 |
Custodial Activities |
|
390 |
|
Other Financing Sources |
|
|
391 |
Debt Issued |
|
|
392 |
Premiums on Bonds Issued |
|
|
393 |
Refunding Long-Term Debt Issued |
|
|
395 |
Disposition of Capital Assets |
|
|
397 |
Transfers-In |
|
|
398 |
Insurance Recoveries |
Major functions of expenditures
|
510 |
|
General Government |
|
|
511 |
Legislative Activities |
|
|
512 |
Judicial Activities |
|
|
513 |
Executive Activities |
|
|
514 |
Financial, Recording and Election Activities |
|
|
515 |
Legal Services |
|
|
517 |
Employee Benefit Programs |
|
|
518 |
Centralized/General Services |
|
|
519 |
Risk Management Services |
|
520 |
|
Public Safety |
|
|
521 |
Law Enforcement Activities |
|
|
522 |
Fire and Emergency Medical Activities |
|
|
523 |
Detention/Correction Activities |
|
|
524 |
Protective Inspection Services |
|
|
525 |
Disaster Services |
|
|
527 |
Juvenile Services |
|
|
528 |
Dispatch Services |
|
530 |
|
Utilities |
|
|
531 |
Storm Drainage Utilities |
|
|
532 |
Television/Cable/Internet Utilities |
|
|
533 |
Electric/Gas Utilities |
|
|
534 |
Water Utilities |
|
|
535 |
Sewer/Reclaimed Water Utilities |
|
|
536 |
Cemetery |
|
|
537 |
Solid Waste Utilities |
|
|
538 |
Combined Utilities |
|
|
539 |
Irrigation/Reclamation Utilities |
|
540 |
|
Transportation |
|
|
542 |
Roads/Streets Ordinary Maintenance |
|
|
543 |
Roads/Streets General Administration and Overhead |
|
|
544 |
Roads/Streets Operations |
|
|
545 |
Roads/Streets Extraordinary Operations |
|
|
546 |
Airports and Ports |
|
|
547 |
Transit, Railroads and Other Transportation Systems |
|
|
548 |
Public Works – Centralized Services |
|
550 |
|
Natural and Economic Environment |
|
|
551 |
Public Housing Services |
|
|
552 |
Employment Opportunity |
|
|
553 |
Conservation |
|
|
554 |
Environmental Services |
|
|
557 |
Community Services |
|
|
558 |
Community Planning and Economic Development |
|
|
559 |
Property Development |
|
560 |
|
Social Services |
|
|
561 |
Hospitals, Assisted Living and Convalescent Facilities |
|
|
562 |
Public Health Services |
|
|
563 |
Coroner/Medical Examiner |
|
|
564 |
Mental Health Services |
|
|
565 |
Welfare/Veterans Services/Services for Disabled/Homeless Services/Domestic Violence |
|
|
566 |
Chemical Dependency Services |
|
|
567 |
Children Services |
|
|
568 |
Developmental Disabilities Services |
|
|
569 |
Aging and Disability Services |
|
570 |
|
Culture and Recreation |
|
|
571 |
Educational and Recreational Activities |
|
|
572 |
Libraries |
|
|
573 |
Cultural and Community Events |
|
|
575 |
Cultural and Recreational Facilities |
|
|
576 |
Park Facilities |
Other Decreases and Financing Uses
|
580 |
|
Other Decreases in Fund Resources |
|
|
581 |
Interfund Loan Disbursements |
|
|
582 |
Deposits, Retainage and Other Remittances |
|
|
585 |
Special or Extraordinary Items |
|
|
588 |
Other Decreases in Fund Balance |
|
|
589 |
Custodial Activities |
|
590 |
|
Debt Expenditures, Capital Outlays, and Other Financing Uses |
|
|
591 |
Debt Repayment |
|
|
592 |
Interest and Other Debt Service Costs |
|
|
593 |
Advance Refunding Escrow |
|
|
594 |
Capital Expenditures |
|
|
595 |
Roads/Streets and Related Infrastructure: Improvements and New Construction Projects |
|
|
596 |
Issuance Discount on Long-Term Debt |
|
|
597 |
Transfers-Out |
|
|
599 |
Payments for Refunded Debt |