Appendix_D_Chart_of_Accounts.pdf

Revised:

July 2024

(OPTIONAL FIELDS)

Expend. Sub Fund/ Location/

Fund Account Object Project Cost Center Program

FIELD NO. 1 - FUND/ENTITY NO.

1 _ _ Governmental Funds

2 _ _ Proprietary Funds

3 _ _ Fiduciary Funds

8 _ _ Data Groups

9 _ _ Other Accounting Entities

FIELD NO. 2 - ACCOUNT NO.

10000 - 14999 Assets

15000 - 19999 Deferred Outflows of Resources

20000 - 29919 Liabilities

29920 - 29999 Deferred Inflows of Resources

30000 - 39999 Equity

40000 - 49999 Revenues and Other Sources

Expenditure/Expense Functions

50000 - 59999 General Government

60000 - 69999 Highways

70000 - 79999 Education

80000 - 89999 Debt Service

90000 - 99999 Capital Projects

FIELD NO. 3 - EXPENDITURE/EXPENSE OBJECT CLASSIFICATIONS

1 _ _ Personal Services

2 _ _ Employee Benefits

3 _ _ Contracted Services

4 _ _ Supplies and Materials

5 _ _ Other Charges

6 _ _ Debt Service

7 _ _ Capital Outlay

COUNTY UNIFORM CHART OF ACCOUNTS

FUND/ENTITY ACCOUNT NUMBERING SYSTEM

FIELD NO. 1 - FUND/ENTITY NO.

Fund Description

Governmental

General

101 General

Special Revenue

111 Urban Services

112 Courthouse and Jail Maintenance

113 Juvenile Services

114 Law Library

115 Public Library

116 Solid Waste/Sanitation

117 Health Department

118 Ambulance Service

119 Industrial/Economic Development

120 Local Purpose Tax

121 Special Purpose

122 Drug Control

123 Sports and Recreation

124 Agriculture Center

125 Adequate Facilities/ Development Tax

127 Other General Government Special Revenue

128 Other Special Revenue

129 Constitutional Officers - Fees

130 Unemployment Compensation

131 Highway/Public Works

132 Bridge

133 Public Works

134-139 Other Highway Special Revenue Fund #1 - 6

141 General Purpose School

142 School Federal Projects

143 Central Cafeteria

144 School Transportation

145 Other Education Special Revenue

146 Extended School Program

147 Schoolwide Consolidation

148 Other Education Special Revenue #2

149 Internal School

Debt Service

151 General Debt Service

152 Rural Debt Service

153 Industrial Debt Service

154 Special Debt Service

COUNTY UNIFORM CHART OF ACCOUNTS

Fund Description

Governmental (Cont.)

Debt Service (Cont.)

155 Hospital Debt Service

156 Education Debt Service

157 School Bond Trust

158-169 Other Debt Service #1 - 12

Capital Projects

171 General Capital Projects

172 Community Development/Industrial Park

173 Sanitation Projects

174 Nursing Home Projects

175 HUD Grant Projects

176 Highway Capital Projects

177 Education Capital Projects

178-188 Other Capital Projects #1 - 11

189 Other Capital Projects

Permanent

191 Endowment

192-199 Other Permanent Funds #1 - 8

Proprietary

Enterprise

201 Hospital

202 Nursing Home

203 Hospital and Nursing Home

204 Public Utility

205 Ambulance Service

206 County Farm

207 Solid Waste Disposal

208 Emergency Communications District

209-258 Other Enterprise Operations #1 - 50

259 Other Enterprise Operations

Internal Service

261 Central Maintenance/Garage

262 Central Supply

263 Self-Insurance

264 Employee Insurance - #1

265 Employee Insurance - #2

266 Workers' Compensation

267 Unemployment Compensation

268-299 Other Internal Service #1 - 32

Fund Description

Fiduciary

Other Trust

329 Pension Trust #1

330 Pension Trust #2

331 Pension Trust #3

332 Indigent Care Trust

333 Private Purpose Trust

334 Other Employee Trust #1

335 Other Employee Trust #2

336-349 Other Trust #1 - 14

Custodial

351 Cities - Sales Tax

352 Cities - Property Tax

353 Watershed District

354 Special School District

355 City School ADA #1

356 City School ADA #2

357 Joint Venture

358 Deferred Compensation

359 Community Development - Custodial

360 Arbitrage Rebate

361 Constitutional Officers - Custodial

362 Other Custodial

363 Judicial District Drug

364 District Attorney General

365-379 Other Custodial #1 - 15

Data Groups

801 Capital Assets

802 General Long-term Debt

803 Capital Assets - School Department

Other Accounting Entities

901 County Clerk

902 Circuit Court Clerk

903 Criminal Court Clerk

904 General Sessions Court Clerk

905 Clerk and Master

906 Juvenile Court Clerk

907 Probate Court Clerk

908 County Register

909 County Sheriff

920 Payroll Clearing Account #1

Fund Description

Other Accounting Entities (Cont.)

921 Payroll Clearing Account #2

999 County Trustee

FIELD NO. 2 - ACCOUNT NO.

Account Description

ASSETS

11000 Current Assets ------------------------------------------------------------------------------- Control Account

11100 Cash ----------------------------------------------------------------------------------- Description Account

11110 Petty Cash

11120 Cash on Hand

11130 Cash in Bank

11140 Cash with Trustee

11150 Cash with Paying Agents

11160 Cash with State - Public Health

11170 Cash Equivalents

11180 Cash with Clerks, Register, and Sheriff

11190 Cash with Boards, Agencies, and Commissions

11200 Inventories

11300 Investments

11310 Unamortized Discounts on Investments

11320 Unamortized Premiums on Investments

11400 Receivables -------------------------------------------------------------------------- Description Account

11405 Electronic Payment Fees - Receivable

11410 Accounts Receivable

11420 Allowance for Uncollectibles (contra-account)

11430 Due from Other Governments

11440 Due from Other Funds

11441 Due from Primary Government

11442 Due from Component Units

11450 Bond Proceeds Receivable

11460 Note Proceeds Receivable

11470 Due from Joint Ventures (Governmental Funds Only)

11500 Property Taxes Receivable

11510 Allowance for Uncollectible Property Taxes (contra-account)

11600 Prepaid Items

11700 Travel Advances

11800 Notes Receivable - Current

11400 Receivables -------------------------------------------------------------------------- Description Account

11805 Leases Receivable - Current

Account Description

ASSETS (Cont.)

Current Assets (Cont.)

Receivables (Cont.)

11806 PPP Receivable - Current

11810 Accrued Interest Receivable

11820 Cash Shortage

11850 Investment in Joint Venture (Proprietary Funds Only)

11890 Other Current Assets

11900 Advances to Other Funds

12000 Non-current Assets ------------------------------------------------------------------------- Control Account

12100 Restricted Assets ------------------------------------------------------------------ Description Account

12105 Customer Deposits

12110 Revenue Bond Operations and Maintenance Account

12115 Revenue Bond Construction Account

12120 Revenue Bond Current Debt Service Account

12125 Revenue Bond Future Debt Service Account

12130 Revenue Bond Renewal and Replacement Account

12135 Amounts Held in Trust for Closure/Postclosure Care Costs

12136 Amounts Accumulated for OPEB Benefits

12137 Amounts Accumulated for Pension Benefits

12140 Other Restricted Assets

12200 Notes Receivable - Long-term

12210 Leases Receivable - Long-term

12211 PPP Receivable - Long-term

12250 Net Pension Asset

13000 Capital Assets -------------------------------------------------------------------------------- Control Account

13100 Landfill Facilities and Development

13110 Accumulated Depreciation - Landfill Facilities and Development

13200 Land

13250 Intangible Assets - Indefinite Life

13300 Buildings and Improvements

13310 Accumulated Depreciation - Buildings and Improvements

13400 Infrastructure

13410 Accumulated Depreciation - Infrastructure

13500 Furniture and Fixtures

13510 Accumulated Depreciation - Furniture and Fixtures

13600 Net Investment in Joint Venture

13700 Machinery and Equipment

13710 Accumulated Depreciation - Machinery and Equipment

13800 Construction in Progress

Account Description

ASSETS (Cont.)

Capital Assets (Cont.)

13850 Intangible Assets

13855 Accumulated Amortization - Intangible Assets

13900 Other Capital Assets

13910 Accumulated Depreciation - Other Capital Assets

13930 Intangible Right To Use Assets - Leases

13931 Accumulated Amortization - Leases

13934 Intangible Right to Use Assets - SBITA

13935 Accumulated Amortization - SBITA

14000 Other Debits ---------------------------------------------------------------------------------- Control Account

14100 Estimated Revenues

14200 Unliquidated Encumbrances (Control)

14310 Undistributed Warrants

14320 Outstanding Warrants

14500 Expenditures - Current Year (Control)

14510 Other Financing Uses (Control)

14600 Expenditures Charged to Reserve for Prior Year's Encumbrances

14700 Amount Available in Debt Service Funds

14800 Amount to be Provided for the Retirement of General Long-term Debt

DEFERRED OUTFLOWS OF RESOURCES

15000 Deferred Outflows of Resources ------------------------------------------------------- Control Account

15100 Accumulated Decrease in Fair Value of Hedging Derivatives

15200 Deferred Loss on Sale-Leaseback

15300 Deferred Amount on Refunding

15400 Pension Changes in Experience

15401 Pension Changes in Assumptions

15402 Pension Changes in Investment Earnings

15403 Pension Other Deferrals

15404 Pension Contributions After Measurement Date

15500 OPEB Changes in Experience

15501 OPEB Changes in Assumptions

15502 OPEB Changes in Investment Earnings

15503 OPEB Other Deferrals

15504 OPEB Contributions After Measurement Date

Account Description

LIABILITIES

21000 Current Liabilities -------------------------------------------------------------------------- Control Account

21050 Electronic Payment Fees - Payable

21100 Accounts Payable

21200 Accrued Payroll

21300 Payroll Deductions Payable ---------------------------------------------------- Description Account

21310 Income Tax Withheld and Unpaid

21315 Advance Earned Income Credit

21320 Social Security Tax

21325 Employee Medicare Deduction

21330 Retirement Contributions

21340 Employee Insurance Deductions

21341-21349 Company #1 - 9

21350 Tax Shelter Annuities

21351-21359 Company #1 - 9

21360 Garnishments and Levies

21370 Extension Service Payroll Deduction

21380 Credit Union Deductions

21390 Other Payroll Deductions

21391 Other Payroll Deductions Company #1

21392 Other Payroll Deductions Company #2

21393 Other Payroll Deductions Company #3

21395 Accrued Leave - Current

21400 Other Payables --------------------------------------------------------------------- Description Account

21405 Cash Overdraft

21410 Contracts Payable

21420 Retainage Payable

21430 Claims and Judgments Payable

21435 Termination Benefits Payable - Current

21440 Accrued Interest Payable

21445 Conduit Debt Payable

21450 Future Compensation Payable

21460 Other Withholding Taxes

21500 Due to Other Funds

21510 Due to Primary Government

21520 Due to Component Units

21530 Due to State of Tennessee

21540 Due to Cities

21550 Due to Other Taxing Units

21555 Due to Other Governments

Account Description

LIABILITIES (Cont.)

Current Liabilities (Cont.)

21560 Due to Litigants, Heirs, and Others

21580 Due to Joint Ventures

21600 Advances Payable to Other Funds

21610 Advances Payable to Other Governmental Units

21700 Bonds Payable - Current -------------------------------------------------------- Description Account

21710 Matured Bonds Payable

21720 Revenue Bonds Payable

21730 General Obligation Bonds Payable

21750 Matured Interest on Bonds

21760 Accrued Interest Payable

21800 Notes Payable - Current -------------------------------------------------------- Description Account

21810 Revenue Anticipation Notes Payable

21811 Bond Anticipation Notes Payable

21812 Capital Outlay Notes Payable

21820 Other Notes Payable

21830 Other Loans Payable

21850 Leases Payable - Current

21852 SBITA Payable - Current

21870 Accrued Liability for Landfill Closure/Postclosure Care Costs - Current

21900 Other Current Liabilities

21950 Current Liabilities Payable From Restricted Assets ------------------ Description Account

21951 Customer Deposits Payable

21952 Revenue Bonds Payable

21953 Accrued Interest Payable

21954 Other Payables From Restricted Assets

22000 Other Liabilities ----------------------------------------------------------------------------- Control Account

22200 Unearned/Unavailable Revenue

22500 Accrued Liability for Landfill Closure/Postclosure Care Costs (Proprietary Funds Only)

23000 Due to State of Tennessee ---------------------------------------------------------------- Control Account

23100 Department of Revenue --------------------------------------------------------- Description Account

23110 State Business Tax

23111 Litigation Tax

23120 County Officials' Retirement Tax

23130 Sales Tax

23140 Realty Transfer and Mortgage Tax

23150 Marriage Tax

23160 Motor Vehicle Registration

23170 Title Applications

Account Description

LIABILITIES (Cont.)

Due to State of Tennessee (Cont.)

Department of Revenue (Cont.)

23180 Criminal Injuries Compensation Tax

23190 Felony Bond Forfeitures - CIC

23191 Administrative Fees - Court Appointed Counsel

23200 Wildlife Resources Agency ----------------------------------------------------- Description Account

23210 Game and Fish Licenses

23220 Game and Fish Fines and Costs

23300 Secretary of State - Notary Commissions

23400 Department of Safety

23500 Department of Corrections

23600 Tennessee Bureau of Investigation

23700 Alcoholic Beverage Commission

23800 Motor Vehicle Enforcement

23810 Public Service Commission

23900 Other Funds Due State

24000 Due to County Trustee -------------------------------------------------------------------- Control Account

24100 Taxes ---------------------------------------------------------------------------------- Description Account

24110 County Business Tax

24120 Beer Tax

24130 Wheel Tax

24140 Litigation Tax - General

24150 Litigation Tax - Special Purpose

24160 Delinquent Taxes

24170 Hotel/Motel Tax

24190 Other Local Option Taxes

24200 Licenses and Permits ------------------------------------------------------------ Description Account

24210 Marriage Licenses

24220 Beer Permits

24230 Mobile Home Licenses

24240 Cable TV Franchise

24250 Building Permits

24260 Electrical Permits

24270 Plumbing Permits

24280 Food Handling Permits

24300 Fines and Costs -------------------------------------------------------------------- Description Account

24310 County Fines

24320 Juvenile Fines

24330 Drug Fines

24331 County Drug Court Fee

Account Description

LIABILITIES (Cont.)

Due to County Trustee (Cont.)

Fines and Costs (Cont.)

24340 County Game and Fish Fines

24350 Judicial Commissioner Fees

24360 Officers Costs

24370 Jail Fees

24371 Interpreter Fee

24380 District Attorney General Fees

24400 Other Collections Due County ------------------------------------------------ Description Account

24410 Copy and Other Fees

24420 Vending Machine Collections

24490 Other Collections

25000 Due to Cities ---------------------------------------------------------------------------------- Control Account

25100 Taxes ---------------------------------------------------------------------------------- Description Account

25110 City Delinquent Taxes

25120 City Hotel/Motel Tax

25200 Fines and Costs -------------------------------------------------------------------- Description Account

25210 City Fines

25220 Drug Fines

25230 Officers Costs

25300 Other Collections Due Cities

26000 Due to Litigants, Heirs, and Others -------------------------------------------------- Control Account

26100 Court Funds and Costs

26200 Officers Costs - Non-county

26300 Alimony/Child Support

26310 Publications

26315 Contributions - Organ Donation Program

26400 Deposits

26510 Attorney Fees - Delinquent Tax

26520 District Attorney General Fees

26600 Witness Fees

26700 Cash Bonds

26800 Executions

26900 Work Release

27000 Long-term Liabilities ---------------------------------------------------------------------- Control Account

27050 Advances from Other Funds

27100 General Obligation Bonds Payable - Long-term

27200 Revenue Bonds Payable - Long-term

Account Description

LIABILITIES (Cont.)

Long-term Liabilities (Cont.)

27210 Unamortized Premiums on Debt

27220 Unamortized Discounts on Debt

27300 Bond Anticipation Notes Payable

27400 Capital Outlay Notes Payable - Long-term

27450 Other Notes Payable - Long-term

27500 Leases Payable - Long-term

27502 SBITA Payable - Long-term

27510 Lease/SBITA Advances (prepaid)

27550 Net Pension Liability

27560 Net OPEB Liability

27600 Accrued Leave - Long-term

27650 Termination Benefits Payable - Long-term

27700 Accrued Liability for Landfill Closure/Postclosure Care Costs

27800 Other Loans Payable - Long-term

27900 Other Long-term Liabilities

28000 Other Credits --------------------------------------------------------------------------------- Control Account

28100 Appropriations (Control)

28310 Undistributed Taxes

28311 Undistributed Taxes Paid in Advance

28315 Undistributed Taxes - Discount

28320 Warrants Payable

28500 Revenues (Control)

28510 Other Financing Sources (Control)

28600 Payments from Other Individuals/Departments ---------------------------------- Control Account

28610 FICA and Income Tax Payments

28620 Health Insurance Payments

28630 Future Compensation Payable

28640 Retirement Contribution Payments

28650 Cafeteria Salaries and Benefits

29900 Fee/Commission

29910 Commission Transfers

DEFERRED INFLOWS OF RESOURCES

29920 Deferred Inflows of Resources ---------------------------------------------------------- Control Account

29925 Accumulated Increase in Fair Value of Hedging Derivatives

29930 Deferred Gain on Sale-Leaseback

Account Description

DEFERRED INFLOWS OF RESOURCES (Cont.)

Deferred Inflows of Resources (Cont.)

29935 Deferred Taxes Received in Advance

29940 Deferred Current Property Taxes

29945 Deferred Delinquent Property Taxes

29950 Deferred Grants Received in Advance

29955 Deferred Service Concession Arrangement Receipts

29960 Deferred Amount on Refunding

29970 Deferred Amount - Regulated Activities

29975 Deferred Leases Receivable

29976 Deferred PPP Receivable

29980 Pension Changes in Experience

29981 Pension Changes in Assumptions

29982 Pension Changes in Investment Earnings

29983 Pension Other Deferrals

29985 OPEB Changes in Experience

29986 OPEB Changes in Assumptions

29987 OPEB Changes in Investment Earnings

29988 OPEB Other Deferrals

29990 Other Deferred/Unavailable Revenue

33000

34000

EQUITY

Net Investment in Capital Assets

Fund Balances -------------------------------------------------------------------------------- Control Account

34100 Encumbrances ---------------------------------------------------------------------- Description Account

34110 Encumbrances - Current Year

34120 Encumbrances - Prior Year

(These are non-reporting accounts - for internal purposes only)

34200 Nonspendable -------------------------------------------------------------------------------- Control Account

34210 Endowments

34220 Inventory

34230 Long-term Notes Receivable

34240 Prepaid Items

34250 Lease/SBITA Advances (prepaid)

Account Description

EQUITY (Cont.)

34500 Restricted -------------------------------------------------------------------------------------- Control Account

34510 Restricted for General Government

34511 Restricted for General Government - COVID-19

34512 Restricted for General Government - American Rescue Plan Act

34515 Restricted for Finance

34520 Restricted for Administration of Justice

34525 Restricted for Public Safety

34530 Restricted for Public Health and Welfare

34535 Restricted for Social, Cultural, and Recreational Services

34540 Restricted for Agriculture and Natural Resources

34545 Restricted for Other Operations

34550 Restricted for Highways/Public Works

34551 Restricted for Highways/Public Works- COVID-19

34552 Restricted for Highways/Public Works - American Rescue Plan Act

34555 Restricted for Education

34556 Restricted for Education - COVID-19

34557 Restricted for Education - American Rescue Plan Act

34560 Restricted for Instruction

34565 Restricted for Support Services

34570 Restricted for Operation of Non-instructional Services

34572 Restricted for Individuals, Organizations, and Other Governments

34575 Restricted for Capital Outlay

34580 Restricted for Debt Service

34585 Restricted for Capital Projects

34586 Restricted for OPEB

34587 Restricted for Hybrid Retirement Stabilization Funds

34590 Restricted for Other Purposes

34600 Committed ------------------------------------------------------------------------------------- Control Account

34610 Committed for General Government

34615 Committed for Finance

34620 Committed for Administration of Justice

34625 Committed for Public Safety

34630 Committed for Public Health and Welfare

34635 Committed for Social, Cultural, and Recreational Services

34640 Committed for Agriculture and Natural Resources

34645 Committed for Other Operations

34650 Committed for Highways/Public Works

34655 Committed for Education

34660 Committed for Instruction

34665 Committed for Support Services

Account Description

EQUITY (Cont.)

Committed (Cont.)

34670 Committed for Operation of Non-instructional Services

34675 Committed for Capital Outlay

34680 Committed for Debt Service

34685 Committed for Capital Projects

34686 Committed for OPEB

34690 Committed for Other Purposes

34700 Assigned ---------------------------------------------------------------------------------------- Control Account

34710 Assigned for General Government

34715 Assigned for Finance

34720 Assigned for Administration of Justice

34725 Assigned for Public Safety

34730 Assigned for Public Health and Welfare

34735 Assigned for Social, Cultural, and Recreational Services

34740 Assigned for Agriculture and Natural Resources

34745 Assigned for Other Operations

34750 Assigned for Highways/Public Works

34755 Assigned for Education

34760 Assigned for Instruction

34765 Assigned for Support Services

34770 Assigned for Operation of Non-instructional Services

34775 Assigned for Capital Outlay

34780 Assigned for Debt Service

34785 Assigned for Capital Projects

34786 Assigned for OPEB

34790 Assigned for Other Purposes

39000 Unassigned

39100 Net Position ----------------------------------------------------------------------------------- Control Account

39110 Net Investment in Capital Assets

39120 Net Position - Restricted ------------------------------------------------------- Description Account

39121-39135 Restricted for Purpose #1 - 15

39900 Net Position - Unrestricted

39996 Reclassification

39997 Restatement

39999 Prior-period Adjustment

Account Description

REVENUE CLASSIFICATIONS

40000 Local Taxes

41000 Licenses and Permits

42000 Fines, Forfeitures, and Penalties

43000 Charges for Current Services

44000 Other Local Revenues Control

45000 Fees Received from County Officials Accounts

46000 State of Tennessee

47000 Federal Government

48000 Other Governments and Citizens Groups

49000 Other Sources (non-revenue)

DETAILED REVENUE ACCOUNTS

REVENUE ACCOUNT - A detailed revenue account, as used in the Chart of Accounts, is defined as any account which is not indicated as a "Description Account" or a "Control Account."

40000 Local Taxes ------------------------------------------------------------------------------------ Control Account

40100 County Property Taxes ---------------------------------------------------------- Description Account

40110 Current Property Tax

40111 Current Property Tax - Tax Increment Financing

40115 Discount on Property Taxes

40120 Trustee's Collections - Prior Year

40125 Trustee's Collections - Bankruptcy

40130 Circuit Clerk/Clerk and Master Collections - Prior Years

40140 Interest and Penalty

40150 Pickup Taxes

40161 Payments in-Lieu-of Taxes - T.V.A.

40162 Payments in-Lieu-of Taxes - Local Utilities

40163 Payments in-Lieu-of Taxes - Other

40200 County Local Option Taxes ---------------------------------------------------- Description Account

40210 Local Option Sales Tax

40220 Hotel/Motel Tax

40230 Local Amusement Tax

40240 Wheel Tax

40250 Litigation Tax - General

40260 Litigation Tax - Special Purpose

40265 Litigation Tax - Office of Public Defender

40266 Litigation Tax - Jail, Workhouse, or Courthouse

40267 Litigation Tax - Victim-Offender Mediation Center

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

Local Taxes (Cont.)

County Local Option Taxes (Cont.)

40268 Litigation Tax - Courthouse Security

40270 Business Tax

40275 Mixed Drink Tax

40280 Mineral Severance Tax

40285 Adequate Facilities/Development Tax

40290 Other County Local Option Taxes

40300 Statutory Local Taxes ------------------------------------------------------------ Description Account

40320 Bank Excise Tax

40330 Wholesale Beer Tax

40331 Beer Privilege Tax

40340 Coal Severance Tax

40390 Other Statutory Local Taxes

40600 City/School District Property Taxes ---------------------------------------- Description Account

40610 Current Property Tax

40620 Prior Year's Property Tax

40630 Interest and Penalty

40640 Pickup Taxes

40650 Payments in-Lieu-of Taxes

40700 City Local Option Taxes -------------------------------------------------------- Description Account

40710 Local Option Sales Tax

40720 Hotel/Motel Tax

40730 Local Amusement Tax

40740 Business Tax

41000 Licenses and Permits ---------------------------------------------------------------------- Control Account

41100 Licenses ------------------------------------------------------------------------------ Description Account

41110 Marriage Licenses

41120 Animal Registration

41130 Animal Vaccination

41140 Cable TV Franchise

41150 Mobile Home Licenses

41500 Permits ------------------------------------------------------------------------------- Description Account

41510 Beer Permits

41520 Building Permits

41530 Electrical Permits

41540 Plumbing Permits

41550 Food Handling Permits

41590 Other Permits

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

42000 Fines, Forfeitures, and Penalties ------------------------------------------------------ Control Account

42100 Circuit Court ----------------------------------------------------------------------- Description Account

42110 Fines

42111 Fines for Littering

42120 Officers Costs

42130 Game and Fish Fines

42140 Drug Control Fines

42141 Drug Court Fees

42142 Veterans Treatment Court Fees

42150 Jail Fees

42151 Interpreter Fee

42160 District Attorney General Fees

42170 Judicial Commissioner Fees

42180 DUI Treatment Fines

42190 Data Entry Fee - Circuit Court

42191 Courtroom Security Fee

42192 Victims Assistance Assessments

42200 Criminal Court --------------------------------------------------------------------- Description Account

42210 Fines

42220 Officers Costs

42230 Game and Fish Fines

42240 Drug Control Fines

42241 Drug Court Fees

42242 Veterans Treatment Court Fees

42250 Jail Fees

42251 Interpreter Fee

42260 District Attorney General Fees

42270 Judicial Commissioner Fees

42280 DUI Treatment Fines

42290 Data Entry Fee - Criminal Court

42291 Courtroom Security Fee

42292 Victims Assistance Assessments

42300 General Sessions Court --------------------------------------------------------- Description Account

42310 Fines

42311 Fines for Littering

42320 Officers Costs

42330 Game and Fish Fines

42340 Drug Control Fines

42341 Drug Court Fees

42342 Veterans Treatment Court Fees

42350 Jail Fees

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

Fines, Forfeitures, and Penalties (Cont.)

General Sessions Court (Cont.)

42351 Interpreter Fee

42360 District Attorney General Fees

42370 Judicial Commissioner Fees

42380 DUI Treatment Fines

42390 Data Entry Fee - General Sessions Court

42391 Courtroom Security Fee

42392 Victims Assistance Assessments

42400 Juvenile Court --------------------------------------------------------------------- Description Account

42410 Fines

42411 Fines for Littering

42420 Officers Costs

42430 Game and Fish Fines

42440 Drug Control Fines

42441 Drug Court Fees

42450 Jail Fees

42451 Interpreter Fee

42460 District Attorney General Fees

42470 Judicial Commissioner Fees

42480 DUI Treatment Fines

42490 Data Entry Fee - Juvenile Court

42491 Courtroom Security Fee

42492 Victims Assistance Assessments

42500 Chancery Court -------------------------------------------------------------------- Description Account

42520 Officers Costs

42530 Data Entry Fee - Chancery Court

42591 Courtroom Security Fee

42600 Other Courts - In-county -------------------------------------------------------- Description Account

42610 Fines

42611 Fines for Littering

42620 Officers Costs

42630 Game and Fish Fines

42640 Drug Control Fines

42641 Drug Court Fees

42642 Veterans Treatment Court Fees

42650 Jail Fees

42651 Interpreter Fee

42660 District Attorney General Fees

42670 DUI Treatment Fines

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

Fines, Forfeitures, and Penalties (Cont.)

42700 Courts in Other District Counties ------------------------------------------- Description Account

42760 District Attorney General Fees

42800 Judicial District Drug Program ---------------------------------------------- Description Account

42810 Fines

42865 Drug Task Force Forfeitures and Seizures

42870 Data Entry Fee - Other Courts

42871 Courtroom Security Fee

42872 Victims Assistance Assessments

42900 Other Fines, Forfeitures, and Penalties ----------------------------------- Description Account

42910 Proceeds from Confiscated Property

42990 Other Fines, Forfeitures, and Penalties

43000 Charges for Current Services ----------------------------------------------------------- Control Account

43100 General Service Charges ------------------------------------------------------- Description Account

43101 Self-Insurance Premiums/Contributions

43102 Other Employee Benefit Charges/Contributions

43103 Sale of Methane Gas

43104 Sale of Electricity

43105 Sale of Steam

43106 Commercial and Industrial Waste Collection Charge

43107 Residential Waste Collection Charge

43108 Convenience Waste Centers Collection Charge

43109 Transfer Waste Stations Collection Charge

43110 Tipping Fees

43111 Surcharge - State

43112 Surcharge - Host Agency

43113 Surcharge - General

43114 Solid Waste Disposal Fee

43115 Water Treatment Charges

43116 Surcharge - Waste Tire Disposal

43120 Patient Charges

43130 Past Due Collections - Ambulance

43140 Zoning Studies

43150 Death Certificates

43160 Loaner Program

43170 Work Release Charges for Board

43180 Health Department Collections

43190 Other General Service Charges

43191 Water Sales

43192 Forfeited Discounts

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

Charges for Current Services (Cont.)

General Service Charges (Cont.)

43193 Water Tap Sales

43194 Service Charges

43195 Backflow Charges

43196 Sales Tax Discount

43300 Fees ------------------------------------------------------------------------------------ Description Account

43310 Airport Fees

43320 Subdivision Lot Fees

43330 Engineer Review Fees

43340 Recreation Fees

43350 Copy Fees

43360 Library Fees

43365 Archives and Records Management Fee

43366 Greenbelt Late Application Fee

43370 Telephone Commissions

43380 Vending Machine Collections

43381 Tourism Fees

43382 Electronic Citation Fee

43383 Additional Fees - Titling and Registration

43384 Fingerprint Fees

43390 Constitutional Officers' Fees and Commissions

43391 Special Commissioner Fees/Special Master Fees

43392 Data Processing Fee - Register

43393 Probation Fees

43394 Data Processing Fee - Sheriff

43395 Sexual Offender Registration Fee - Sheriff

43396 Data Processing Fee - County Clerk

43397 Subscription and Electronic Filing Fee - Circuit and General Sessions

43398 Subscription and Electronic Filing Fee - Chancery

43399 Vehicle Registration Reinstatement Fees

43500 Education Charges ---------------------------------------------------------------- Description Account

43511 Tuition - Regular Day Students

43512 Tuition - Adult Education

43513 Tuition - Summer School

43514 Tuition - Other Governments

43515 Tuition - Other State Systems

43516 Tuition - Out-of-state Systems

43517 Tuition - Other

43521 Lunch Payments - Children

43522 Lunch Payments - Adults

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

Charges for Current Services (Cont.)

Education Charges (Cont.)

43523 Income from Breakfast

43524 Special Milk Sales

43525 A la Carte Sales

43531 Transportation - Other State Systems

43532 Transportation - Out-of-state Systems

43533 Transportation from Individuals

43541 Contract for Administrative Services with Other LEA's

43542 Contract for Instructional Services with Other LEA's

43543 Contract for Student Support Services with Other LEA’s

43544 Contract for Instructional Staff Support with Other LEA’s

43545 Contract for Operation and Maintenance Services with Other LEA’s

43546 Contract for Food Services with Other LEA’s

43547 Contract for Non-Instructional Services with Other LEA’s

43548 Charter Authorizer Fee

43551 School Based Health Services - FFS

43570 Receipts from Individual Schools

43581 Community Service Fees - Children

43582 Community Service Fees - Adults

43583 TBI Criminal Background Fee

43990 Other Charges for Services

44000 Other Local Revenues --------------------------------------------------------------------- Control Account

44100 Recurring Items ------------------------------------------------------------------- Description Account

44110 Investment Income

44120 Lease/Rentals/PPP

44125 Lease/PPP Interest

44130 Sale of Materials and Supplies

44131 Commissary Sales

44134 Sale of Diesel

44135 Sale of Gasoline

44140 Sale of Maps

44145 Sale of Recycled Materials

44146 E-Rate Funding

44150 Sale of Animals/Livestock

44160 Retirees' Insurance Payments

44161 Cobra Insurance Payments

44165 Rebates

44170 Miscellaneous Refunds

44180 Expenditure Credits

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

Other Local Revenues (Cont.)

44500 Nonrecurring Items -------------------------------------------------------------- Description Account

44510 Accrued Interest on Debt Issues

44512 Gain on Retirement of Debt

44513 Gain on Disposal of Property

44514 Revenue from Joint Ventures (Governmental Funds Only)

44515 Net Income from Joint Venture (Proprietary Funds Only)

44530 Sale of Equipment

44540 Sale of Property

44550 Resale of Materials - T&I House

44560 Damages Recovered from Individuals

44570 Contributions and Gifts

44580 Performance Bond Forfeitures

44990 Other Local Revenues ----------------------------------------------------------- Description Account

44990 Other Local Revenues

45000 Fees Received From County Officials ------------------------------------------------ Control Account

45100 Excess Fees ------------------------------------------------------------------------- Description Account

45110 County Clerk

45120 Circuit Court Clerk

45130 Criminal Court Clerk

45140 General Sessions Court Clerk

45150 Clerk and Master

45160 Juvenile Court Clerk

45170 Probate Court Clerk

45180 Register

45190 Trustee

45210 Other Officials

45500 Fees In-Lieu-of Salary ----------------------------------------------------------- Description Account

45510 County Clerk

45520 Circuit Court Clerk

45530 Criminal Court Clerk

45540 General Sessions Court Clerk

45550 Clerk and Master

45560 Juvenile Court Clerk

45570 Probate Court Clerk

45580 Register

45590 Sheriff

45610 Trustee

45620 Other Officials

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

46000 State of Tennessee -------------------------------------------------------------------------- Control Account

46100 General Government Grants -------------------------------------------------- Description Account

46110 Juvenile Services Program

46120 Airport Maintenance Program

46130 Child Restraint Program

46140 Aging Programs

46150 Alternative School Program

46160 State Reappraisal Grant

46170 Solid Waste Grants

46175 On-behalf Contributions for OPEB

46190 Other General Government Grants

46200 Public Safety Grants ------------------------------------------------------------- Description Account

46210 Law Enforcement Training Programs

46220 Drug Control Grants

46230 Safe and Drug-Free Schools and Communities

46240 School Resource Officer Grants

46290 Other Public Safety Grants

46300 Health and Welfare Grants ---------------------------------------------------- Description Account

46310 Health Department Programs

46320 Public Health Nurses

46330 Emergency Medical Services Training Programs

46390 Other Health and Welfare Grants

46400 Public Works Grants ------------------------------------------------------------- Description Account

46410 Bridge Program

46420 State Aid Program

46430 Litter Program

46440 Tennessee Industrial Infrastructure Program

46490 Other Public Works Grants

46500 State Education Funds ---------------------------------------------------------- Description Account

46510 Tennessee Investment in Student Achievement

46511 Basic Education Program

46512 Basic Education Program - IEA

46513 TISA - On-behalf Payments

46515 Early Childhood Education

46520 School Food Service

46530 Energy Efficient School Initiative

46550 Driver Education

46570 Literacy Coordination

46590 Other State Education Funds

46591 Coordinated School Health

46592 Internet Connectivity

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

State of Tennessee (Cont.)

State Education Funds (Cont.)

46593 Professional Development

46594 Family Resource Centers

46595 Statewide Student Management System (SSMS)

46596 Paid Parental Leave

46610 Career Ladder Program

46611 Career Ladder Evaluators and Special Contracts

46612 Career Ladder - Extended Contract

46640 Vocational Equipment

46720 Vocational Disadvantaged

46750 Vocational Work Study

46760 Adult Vocational

46790 Other Vocational

46800 Other State Revenues ----------------------------------------------------------- Description Account

46810 Flood Control

46820 Income Tax

46821 Resort District Sales Tax

46830 Beer Tax

46835 Vehicle Certificate of Title Fees

46840 Alcoholic Beverage Tax

46845 Opioid Settlement Funds - TN Abatement Council

46851 State Revenue Sharing - T.V.A.

46852 State Revenue Sharing - Telecommunications

46855 State Shared Sports Gaming Privilege Tax

46860 Child Support Collections

46870 Emergency Hospital - Prisoners

46880 Board of Jurors

46890 Prisoner Transportation

46915 Contracted Prisoner Boarding

46920 Gasoline and Motor Fuel Tax

46925 Hybrid/Electric Vehicle Registration Fee

46930 Petroleum Special Tax

46940 Reappraisal Program Reimbursement

46950 T.B.I. - Equipment Reimbursement

46960 Registrar's Salary Supplement

46970 State Shared Sales Tax - Cities

46980 Other State Grants

46981 Safe Schools

46990 Other State Revenues

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

47000 Federal Government ----------------------------------------------------------------------- Control Account

47100 Federal Through State ---------------------------------------------------------- Description Account

47111 USDA School Lunch Program

47112 USDA - Commodities

47113 Breakfast

47114 USDA - Other

47115 USDA Food Service Equipment Grant

47120 Adult Education State Grant Program

47131 Vocational Education - Basic Grants to States

47132 Vocational - Consumer and Homemaker

47133 Vocational Sex Bias

47134 Vocational Displaced Homemakers

47135 Community Based Organizations

47139 Other Vocational

47141 Title I Grants to Local Education Agencies

47142 Innovative Education Program Strategies

47143 Special Education - Grants to States

47144 Education Edge

47145 Special Education Preschool Grants

47146 English Language Acquisition Grants

47147 Safe and Drug-free Schools - State Grants

47148 Rural Education

47149 Education for Homeless Children and Youth

47150 21st Century Community Learning Centers

47170 Appalachian Regional Commission

47175 On-behalf Contributions for OPEB

47180 Community Development

47189 Eisenhower Professional Development State Grants

47190 Title XX

47210 Job Training Partnership Act

47220 Civil Defense Reimbursement

47230 Disaster Relief

47235 Homeland Security Grants

47240 Medicaid

47250 Law Enforcement Grants

47301-47305 COVID-19 Grant #1 - 5

47306 COVID-19 Grant A

47307 COVID-19 Grant B

47308 COVID-19 Grant C

47309 COVID-19 Grant D

47310 COVID-19 Grant E

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

Federal Government (Cont.)

Federal Through State (Cont.)

47401-47405 American Rescue Plan Act Grant #1 - 5

47406 American Rescue Plan Act Grant A

47407 American Rescue Plan Act Grant B

47408 American Rescue Plan Act Grant C

47409 American Rescue Plan Act Grant D

47410 American Rescue Plan Act Grant E

47590 Other Federal through State

47600 Direct Federal Revenue --------------------------------------------------------- Description Account

47620 Police Service (Lake Area)

47630 Public Law 874 - Maintenance and Operation

47640 ROTC Reimbursement

47650 Energy Grant

47660 FHA Grant

47670 Title VII - Bilingual Education

47680 Forest Service

47690 Medicare

47700 Asset Forfeiture Funds

47710 Public Safety Partnership and Community Policing - COPS

47715 Tax Credit Bond Rebate

47801 COVID-19 Grant #6

47802 COVID-19 Grant #7

47803 COVID-19 Grant #8

47804 COVID-19 Grant #9

47805 COVID-19 Grant #10

47806 COVID-19 Grant F

47807 COVID-19 Grant G

47808 COVID-19 Grant H

47809 COVID-19 Grant I

47810 COVID-19 Grant J

47901 American Rescue Plan Act Grant #6

47902 American Rescue Plan Act Grant #7

47903 American Rescue Plan Act Grant #8

47904 American Rescue Plan Act Grant #9

47905 American Rescue Plan Act Grant #10

47906 American Rescue Plan Act Grant F

47907 American Rescue Plan Act Grant G

47908 American Rescue Plan Act Grant H

47909 American Rescue Plan Act Grant I

47910 American Rescue Plan Act Grant J

47990 Other Direct Federal Revenue

Account Description

DETAILED REVENUE ACCOUNTS (Cont.)

48000 Other Governments and Citizens Groups ------------------------------------------- Control Account

48100 Other Governments -------------------------------------------------------------- Description Account

48110 Prisoner Board

48120 Paving and Maintenance

48130 Contributions

48140 Contracted Services

48600 Citizens Groups -------------------------------------------------------------------- Description Account

48610 Donations

48900 Other ---------------------------------------------------------------------------------- Description Account

48990 Other

48991 Opioid Settlement Funds - Past Remediation

49000 Other Sources (non-revenue) ------------------------------------------------------------ Control Account

49100 Bonds Issued

49200 Notes Issued

49300 Leases Issued

49315 SBITA Issued

49400 Refunding Debt Issued

49410 Premiums on Debt Sold

49500 Other Loans Issued

49600 Proceeds from Sale of Capital Assets

49700 Insurance Recovery

49800 Transfers In

49810 City General Fund Transfer

49950 Special Items (Revenues) ----------------------------------------------------------------- Control Account

49951-49955 Special Item (Revenue) - #1 - 5

49960 Extraordinary Items (Revenues) ------------------------------------------------------- Control Account

49961-49965 Extraordinary Item (Revenue) - #1 - 5

EXPENDITURE/EXPENSE CATEGORIES BY FUNCTION

MAJOR CATEGORY - A major category, as used in this Chart of Accounts, is defined as any account which is not indicated as a "Description Account" or a "Control Account."

50000 General County Operations ------------------------------------------------------------- Control Account

51000 General Government ------------------------------------------------------------- Description Account

51100 County Commission

51210 Board of Equalization

51220 Beer Board

51230 Budget and Finance Committee

51240 Other Boards and Committees

51300 County Mayor/Executive

51310 Personnel Office

51400 County Attorney

51500 Election Commission

51600 Register of Deeds

51710 Development

51720 Planning

51730 Building

51740 Engineering

51750 Codes Compliance

51760 Geographical Information Systems

51800 County Buildings

51810 Other Facilities

51900 Other General Administration

51910 Preservation of Records

51920 Risk Management

51930 Other Risk Management

52000 Finance ------------------------------------------------------------------------------- Description Account

52100 Accounting and Budgeting

52200 Purchasing

52210 Central Stores

52220 Central Services

52300 Property Assessor's Office

52310 Reappraisal Program

52400 County Trustee's Office

52500 County Clerk's Office

52600 Data Processing

52900 Other Finance

53000 Administration of Justice ------------------------------------------------------- Description Account

53100 Circuit Court

53110 Circuit Court Judge

53120 Circuit Court Clerk

53200 Criminal Court

Account Description

EXPENDITURE/EXPENSE CATEGORIES BY FUNCTION (Cont.)

General County Operations (Cont.)

Administration of Justice (Cont.)

53300 General Sessions Court

53310 General Sessions Judge

53320 General Sessions Court Clerk

53330 Drug Court

53400 Chancery Court

53500 Juvenile Court

53510 Juvenile Court Judge

53520 Juvenile Court Clerk

53600 District Attorney General

53610 Office of Public Defender

53700 Judicial Commissioners

53800 Probate Court

53900 Other Administration of Justice

53910 Probation Services

53920 Courtroom Security

53930 Victim Assistance Programs

54000 Public Safety ------------------------------------------------------------------------ Description Account

54110 Sheriff's Department

54120 Special Patrols

54130 Traffic Control

54140 Wheel Tax Officer

54150 Drug Enforcement

54160 Administration of the Sexual Offender Registry

54210 Jail

54220 Workhouse

54230 Correctional Incentive Program Improvements

54240 Juvenile Services

54250 Work Release Program

54260 Commissary

54310 Fire Prevention and Control

54320 Rural Fire Protection

54410 Civil Defense

54420 Rescue Squad

54430 Disaster Relief

54490 Other Emergency Management

54510 Inspection and Regulation

54610 County Coroner/Medical Examiner

54710 Public Safety Grants Program

54900 Other Public Safety

Account Description

EXPENDITURE/EXPENSE CATEGORIES BY FUNCTION (Cont.)

General County Operations (Cont.)

55000 Public Health and Welfare ----------------------------------------------------- Description Account

55110 Local Health Center

55120 Rabies and Animal Control

55130 Ambulance/Emergency Medical Services

55140 Nursing Home

55150 Maternal and Child Health Services

55160 Dental Health Program

55170 Alcohol and Drug Programs

55180 Crippled Children Services

55190 Other Local Health Services

55310 Regional Mental Health Center

55390 Appropriation to State

55510 General Welfare Assistance

55520 Aid to Dependent Children

55530 Child Support

55590 Other Local Welfare Services

55710 Sanitation Management

55720 Sanitation Education/Information

55731 Waste Pickup

55732 Convenience Centers

55733 Transfer Stations

55734 Problem Waste Centers

55735 Bailing Centers

55739 Other Waste Collection

55751 Recycling Center

55752 Compost Waste Center

55753 Waste Incinerator

55754 Landfill Operation and Maintenance

55759 Other Waste Disposal

55770 Postclosure Care Costs

55900 Other Public Health and Welfare

56000 Social, Cultural, and Recreational Services ------------------------------ Description Account

56100 Adult Activities

56300 Senior Citizens Assistance

56500 Libraries

56700 Parks and Fair Boards

56900 Other Social, Cultural, and Recreational

57000 Agriculture and Natural Resources ----------------------------------------- Description Account

57100 Agricultural Extension Service

57300 Forest Service

Account Description

EXPENDITURE/EXPENSE CATEGORIES BY FUNCTION (Cont.)

General County Operations (Cont.)

Agriculture and Natural Resources (Cont.)

57500 Soil Conservation

57700 Flood Control

57800 Storm Water Management

57900 Other Agriculture and Natural Resources

58000 Other Operations ----------------------------------------------------------------- Description Account

58110 Tourism

58111 Tourism - Resort District

58120 Industrial Development

58130 Housing and Urban Development

58190 Other Economic and Community Development

58210 Public Transportation

58220 Airport

58300 Veterans' Services

58400 Other Charges

58500 Contributions to Other Agencies

58600 Employee Benefits

58700 Payments to Cities

58801-58810 COVID-19 Grant #1 - 10

58811 COVID-19 Grant A

58812 COVID-19 Grant B

58813 COVID-19 Grant C

58814 COVID-19 Grant D

58815 COVID-19 Grant E

58816 COVID-19 Grant F

58817 COVID-19 Grant G

58818 COVID-19 Grant H

58819 COVID-19 Grant I

58820 COVID-19 Grant J

58831-58840 American Rescue Plan Act Grant #1 - 10

58841 American Rescue Plan Act Grant A

58842 American Rescue Plan Act Grant B

58843 American Rescue Plan Act Grant C

58844 American Rescue Plan Act Grant D

58845 American Rescue Plan Act Grant E

58846 American Rescue Plan Act Grant F

58847 American Rescue Plan Act Grant G

58848 American Rescue Plan Act Grant H

58849 American Rescue Plan Act Grant I

58850 American Rescue Plan Act Grant J

58900 Miscellaneous

Account Description

EXPENDITURE/EXPENSE CATEGORIES BY FUNCTION (Cont.)

60000 Highways -------------------------------------------------------------------------------------- Control Account

61000 Administration

62000 Highway and Bridge Maintenance

63100 Operation and Maintenance of Equipment

63200 Workhouse/Penal Farm Operations

63300 Ferry Operations

63400 Quarry Operations

63500 Asphalt Plant Operations

63600 Traffic Control

64000 Litter and Trash Collection

65000 Other Charges

66000 Employee Benefits

60000 Highways ---------------------------------------------------------------------------- Description Account

67000-67004 COVID-19 Grant #1 - 5

67101-67105 American Rescue Plan Act Grant #1 - 5

68000 Capital Outlay

70000 Education -------------------------------------------------------------------------------------- Control Account

71000 Instruction --------------------------------------------------------------------------- Description Account

71100 Regular Instruction Program

71150 Alternative Instruction Program

71200 Special Education Program

71300 Career and Technical Education Program

71400 Student Body Education Program

71410 Education Edge

71600 Adult Education Program

71900 Other

71901 COVID-19 Expenditures

71905 American Rescue Plan Act Expenditures

72000 Support Services ------------------------------------------------------------------ Description Account

72110 Attendance

72120 Health Services

72130 Other Student Support

72210 Regular Instruction Program

72215 Alternative Instruction Program

72220 Special Education Program

72230 Career and Technical Education Program

72240 Education Edge

72250 Technology

72260 Adult Programs

72290 Other Programs

Account Description

EXPENDITURE/EXPENSE CATEGORIES BY FUNCTION (Cont.)

Education (Cont.)

Support Services (Cont.)

72310 Board of Education

72320 Director of Schools

72410 Office of the Principal

72510 Fiscal Services

72520 Human Services/Personnel

72610 Operation of Plant

72620 Maintenance of Plant

72710 Transportation

72810 Central and Other

72901 COVID-19 Expenditures

72905 American Rescue Plan Act Expenditures

73000 Operation of Non-Instructional Services ---------------------------------- Description Account

73100 Food Service

73300 Community Services

73400 Early Childhood Education

73901 COVID-19 Expenditures

73905 American Rescue Plan Act Expenditures

76000 Capital Outlay ---------------------------------------------------------------------- Description Account

76100 Regular Capital Outlay

76901 COVID-19 Expenditures

76905 American Rescue Plan Act Expenditures

80000 Debt Service ---------------------------------------------------------------------------------- Control Account

82100 Principal on Debt ------------------------------------------------------------------ Description Account

82110 General Government

82120 Highways and Streets

82130 Education

82200 Interest on Debt ------------------------------------------------------------------- Description Account

82210 General Government

82220 Highways and Streets

82230 Education

82300 Other Debt Service --------------------------------------------------------------- Description Account

82310 General Government

82320 Highways and Streets

82330…