Revenue and Expenditure Accounts Overview

Download this manual as PDF

1 Charts of Accounts

1.3 Revenue/Expenditure Accounts Overview

1.3.10 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

310 Taxes
320 Licenses and Permits
330 Intergovernmental Revenues
340 Charges for Goods and Services
350 Fines and Penalties
360 Miscellaneous Revenues
370 Proprietary Funds Revenues
380 Other Increases in Fund Resources
390 Other Financing Sources

Revenues by source and type

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
370   Proprietary Funds Revenues
  371 Share in Joint Ventures Income
  372 Insurance Recoveries
  373 Gains (Losses)
  374 - 375 Capital Contributions - Federal/State Grants
  379 Capital Contributions
380   Other Increases in Fund Resources
  385 Special or Extraordinary Items
  386 Court Remittances
  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/expenses by function

501 Depreciation
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
598 Miscellaneous Expenses
591*-593* Debt Service
594*-595* Capital Expenditures/Expenses
596*, 597, 599* Other Financing Uses
  *These codes are listed together with appropriate operating activities.

Expenditures/expenses by function and activity

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/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
  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
  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
598   Miscellaneous Expenses
580   Other Decreases in Fund Resources
  588 Other Decreases in Fund Equity
  589 Custodial Activities
591-593   Debt Service
  591 Redemption of Long-Term Debt
  592 Interest and Other Debt Service Costs
  593 Advance Refunding Escrow
594-595   Capital Expenditures/Expenses
  594 Capital Expenditures/Expenses
  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

Balance Sheet codes for Schedule 01 reporting

300   Fund Balance/Net Position - Beginning
  308 Fund Balance/Net Position - Beginning
800   Assets/Deferred Outflows/Liabilities/Deferred Inflows
  810 Cash, Cash Equivalents and Investments
  820 Other Current Assets
  830 Other Noncurrent Assets
  840 Deferred Outflows
  850 Current Liabilities
  860 Noncurrent Liabilities
  870 Deferred Inflows
500   Fund Balance/Net Position - Ending
  508 Fund Balance/Net Position - Ending

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