Revenue and Expenditure Accounts Overview

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
  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