1 Charts of Accounts
1.14 Revenue/Expenditure Accounts Overview
1.14.10 The overview includes the major categories of revenues and expenditures. For the full listing of all revenue and expenditure codes go to BARS Account Export.
Revenues by source
| 300 | Beginning Cash and Investments |
| 310 | Taxes |
| 320 | Licenses and Permits |
| 330 | Intergovernmental Revenues |
| 340 | Charges for Goods and Services |
| 350 | Fines and Penalties |
| 360 | Miscellaneous Revenues |
| 380 | Other Increases in Fund Resources |
| 390 | Other Financing Sources |
Revenues by source and type
| 300 | Beginning Cash and Investments | |
| 308 | Beginning Cash and Investments | |
| 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 Grants | |
| 332 | Federal Revenues | |
| 333 | Federal Indirect Grants | |
| 334 | State Grants, Awards, and Other Contributions | |
| 335-336 | State Shared Revenues, Entitlements and Impact Payments | |
| 337 | Local Grants, Entitlements 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 | |
| 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 | |
| 380 | Other Increases in Fund Resources | |
| 381 | Interfund Loans | |
| 382 | Deposits | |
| 385 | Special or Extraordinary Items | |
| 388 | Other Increases in Fund Equity | |
| 389 | Custodial Activities | |
| 390 | Other Financing Sources | |
| 391 | Long-Term Debt Issued | |
| 392 | Premiums on Bonds Issued | |
| 393 | Refunding Long-Term Debt Issued | |
| 395 | Disposition of Capital Assets | |
| 397 | Transfers-In | |
| 398 | Insurance Recoveries |
Expenditures by function
| 500 | Ending Cash and Investments |
| 510 | General Government |
| 520 | Public Safety |
| 530 | Utilities |
| 540 | Transportation |
| 550 | Natural and Economic Environment |
| 560 | Social Services |
| 570 | Culture and Recreation |
| 580 | Other Decreases in Fund Resources |
| 591*-593* | Debt Service |
| 594*-595* | Capital Expenditures |
| 596*, 597, 599* | Other Financing Uses |
| *These codes are listed together with appropriate operating activities. |
Expenditures by function and activity
| 500 | Ending Cash and Investments | |
| 508 | Ending Cash and Investments | |
| 510 | General Government | |
| 511 | Legislative Activities | |
| 512 | Judicial Activities | |
| 513 | Executive Activities | |
| 514 | Financial, Recording and Election Activities | |
| 515 | Legal Activities | |
| 517 | Employee Benefit Programs | |
| 518 | Centralized 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 | |
| 541 | Roads/Streets Construction – Preservation Projects | |
| 542 | Roads/Streets Maintenance | |
| 543 | Roads/Streets General Administration and Overhead | |
| 544 | Roads/Streets Operations | |
| 545 | Roads/Streets Extraordinary Operations | |
| 595 | Roads/Streets and Other Infrastructure: Improvements and New Construction Projects | |
| 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 Activities | |
| 575 | Cultural and Recreational Facilities | |
| 576 | Park Facilities | |
| 580 | Other Decreases in Fund Resources | |
| 581 | Interfund Loans | |
| 582 | Refund of Deposits | |
| 585 | Special or Extraordinary Items | |
| 588 | Prior Period(s) Adjustment(s) | |
| 589 | Custodial Activities | |
| 591-593 | Debt Service | |
| 591 | Redemption of Debt | |
| 592 | Interest and Other Debt Service Costs | |
| 593 | Advance Refunding Escrow | |
| 594-595 | Capital Expenditures | |
| 594 | Capital Expenditures | |
| 595 | Roads/Streets and Other Infrastructure: Improvements and New Construction Projects | |
| 596, 597, 599 | Other Financing Uses | |
| 596 | Issuance Discount on Long-Term Debt | |
| 597 | Transfers-Out | |
| 599 | Payments for Refunded Debt |
Expenditures/expenses by fourth and fifth digit
Use this table only with accounts beginning with 591-594, 596 and 599.
|
General Government |
|
11 Legislative Activities |
|
12 Judicial Activities |
|
13 Executive Activities |
|
14 Financial, Recording and Election Activities |
|
15 Legal Activities |
|
17 Employee Benefit Programs |
|
18 Centralized/General Services |
|
19 Risk Management Services |
|
Public Safety |
|
21 Law Enforcement Activities |
|
22 Fire and Emergency Medical Activities |
|
23 Detention/Correction Activities |
|
24 Protective Inspections Services |
|
25 Disaster Services |
|
27 Juvenile Services |
|
28 Dispatch Services |
|
Utilities |
|
31 Storm Drainage Utilities |
|
32 Television/Cable/Internet Utilities |
|
33 Electric/Gas Utilities |
|
34 Water Utilities |
|
35 Sewer/Reclaimed Water Utilities |
|
36 Cemetery |
|
37 Solid Waste Utilities |
|
38 Combined Utilities |
|
39 Irrigation/Reclamation Utilities |
|
Transportation |
|
41 Roads/Streets Construction–Preservation Projects |
|
42 Roads/Streets Ordinary Maintenance |
|
43 Roads/Streets General Administration and Overhead |
|
44 Roads/Streets Operations |
|
45 Roads/Streets Extraordinary Operations |
|
95 Roads/Streets and Other Infrastructure |
|
46 Airports/Ports |
|
47 Transit/Railroads and Other Transportation Systems |
|
48 Public Works–Centralized Services |
|
Natural and Economic Environment |
|
51 Public Housing Services |
|
52 Employment Opportunity |
|
53 Conservation |
|
54 Environmental Services |
|
57 Community Services |
|
58 Community Planning and Economic Development |
|
59 Property Development |
| Social Services |
|
61 Hospitals, Assisted Living, and Convalescent Facilities |
|
62 Public Health Services |
|
63 Coroner/Medical Examiner |
|
64 Mental Health Services |
|
65 Other Social Services |
|
66 Chemical Dependency Services |
|
67 Children Services |
|
68 Developmental Disabilities Services |
| 69 Aging and Disability Services |
| Culture and Recreation |
|
71 Educational and Recreational Activities |
|
72 Libraries |
|
73 Cultural and Community Activities |
|
75 Cultural and Recreational Facilities |
|
76 Park Facilities |