Trustees Commission Report 2010 County Uniform Chart of Accounts

Transcription

1 LOCAL TAXES COUTY PROPERTY TAXES Current Property Tax C Discount on Property Taxes C Trustee's Collections Prior Year C Trustee's Collections Bankruptcy C Circuit Clerk/Clerk and Master Collections Prior Year C Interest and Penalty C Pickup Taxes C Payments in Lieu of Taxes TVA C Payments in Lieu of Taxes Local Utilities C Payments in Lieu of Taxes Other C COUTY LOCAL OPTIO TAXES Local Option Sales Tax C Hotel/Motel Tax C Local Amusement Tax C Wheel Tax C Litigation Tax General C Litigation Tax Special Purpose C Litigation Tax Office of Public Defender C Litigation Tax Jail, Workhouse, or Courthouse C Litigation Tax Victim Offender Mediation Center C Litigation Tax Victim Courtroom Security C Business Tax C Mineral Severance Tax C Adequate Facilities Tax C Other County Local Option Taxes C STATUTORY LOCAL TAXES Bank Excise Tax C Wholesale Beer Tax C Beer Privilege Tax C Coal Severance Tax C Interstate Telecommunications Tax C Other Statutory Local Taxes C CITY/SCHOOL DISTRICT PROPERTY TAXES Current Property Tax C Prior Year's Property Tax C Interest & Penalty C Pickup Taxes C Payments in Lieu of Taxes C CITY LOCAL OPTIO TAXES Local Option Sales Tax C Hotel/Motel Tax C Local Amusement Tax C Business Tax C LICESES AD PERMITS LICESES Marriage Licenses C Animal Registration C Animal Vaccination C Cable TV Franchise C Mobile Home Licenses C

2 PERMITS Beer Permits C Building Permits C Electrical Permits C Plumbing Permits C Food Handling Permits C Other Permits C FIES, FORFEITURES, AD PEALTIES CIRCUIT COURT Fines C Fines for Littering C Officers Costs C Game and Fish Fines C Drug Control Fines C Drug Court Fees C Jail Fees C Interpreter Fee C District Attorney General Fees C Judicial Commissioner Fees C DUI Treatment Fines C Data Entry Fee Circuit Court C Courtroom Security Fee C Victims Assistance Assessments C CRIMIAL COURT Fines C Officers Costs C Game & Fish Fines C Drug Control Fines C Drug Court Fees C Jail Fees C Interpreter Fee C District Attorney General Fees C Judicial Commissioner Fees C DUI Treatment Fines C Data Entry Fee Criminal Court C Courtroom Security Fee C Victims Assistance Assessments C

3 GEERAL SESSIOS COURT Fines C Fines for Littering C Officers Costs C Game and Fish Fines C Drug Control Fines C Drug Control Fees C Jail Fees C Interpreter Fee C District Attorney General Fees C Judicial Commissioner Fees C DUI Treatment Fines C Data Entry Fee General Sessions Court C Courtroom Security Fee C Victims Assistance Assessments C JUVEILE COURT Fines C Fines for Littering C Officers Costs C Game and Fish Fines C Drug Control Fines C Drug Court Fees C Jail Fees C Interpreter Fee C District Attorney General Fees C Judicial Commissioner Fees C DUI Treatment Fines C Data Entry Fee Juvenile Court C Courtroom Security Fee C Victims Assistance Assessments C CHACERY COURT Officers Costs C Data Entry Fee Chancery Court C Courtroom Security Fee C OTHER COURTS I COUTY Fines C Fines for Littering C Officers Costs C Game and Fish Fines C Drug Control Fines C Drug Court Fees C Jail Fees C Interpreter Fee C District Attorney General Fees C DUI Treatment Fines C COURTS I OTHER DISTRICT COUTIES District Attorney General Fees C

4 JUDICIAL DISTRICT DRUG PROGRAM Fines C Drug Task Force Forfeitures & Seizures C Data Entry Fee Other Courts C Courtroom Security Fee C Victims Assistance Assessments C OTHER FIES, FORFEITURES, AD PEALTIES Proceeds from Confiscated Property C Other Fines, Forfeitures, and Penalties C CHARGES FOR CURRET SERVICES GEERAL SERVICES CHARGES Self Insurance Premiums/Contributions C Other Employee Benefit Charges/Contributions C Sale of Methane Gas C Sale of Electricity C Sale of Steam C Commercial and Industrial Waste Collection Charge C Residential Waste Collection Charge C Convenience Waste Center Collection Charge C Transfer Waste Stations Collection Charge C Tipping Fees C Surcharge State Surcharge Host Agency C Surcharge General C Solid Waste Disposal Fee C Water Treatment Charges C Patient Charges C Past Due Collections Ambulance C Zoning Studies C Death Certificates C Loaner Program Work Release Charges for Board Health Department Collections Other General Service Charges C Water Sales O Forfeited Discounts O Water Tap Sales O Service Charges O Backflow Charges O Sales Tax Discount O

5 FEES Airport Fees C Subdivision Lot Fees C Engineer Review Fees C Recreation Fees C Copy Fees C Library Fees C Archives and Record Management Fee C Greenbelt Late Application Fee C Telephone Commissions C Vending Machine Collections C Tourism Fees C Constitutional Officer's Fees and Commissions Special Commiossioner Fees/Special Master Fees Data Processing Fee Register C Probation Fees C Data Processing Fee Sheriff C Sexual Offender Registration Fee Sheriff C Data Processing Fee County Clerk C EDUCATIO CHARGES Tuition Regular Day Students C Tuition Adult Education C Tuition Summer School C Tuition Other Governments C Tuition Other State Systems C Tuition Out of State Systems C Tuition Other C Lunch Payments Children Lunch Payments Adults Income from Breakfast Special Milk Sales A la carte Sales Transportation Other State Systems Transportation Out of State Systems Transportation from Individuals Contract for Administrative Services with Other LEAs Contract for Instructional Services with Other LEAs Contract for Student Support Services with Other LEAs Contract for Instructional Staff Support with Other LEAs Contract for Operation and Maintenance Services with Other LEAs Contract for Food Services with Other LEAs Contract for on instructional Services with Other LEAs School Based Health Services FFS Receipts from Individual Schools Community Service Fees Children C Community Service Fees Adults C TBI Criminal Background Fee C Other Charges for Services C

6 OTHER LOCAL REVEUES RECURRIG ITEMS Investment Income C Lease/Rentals C Sale of Materials & Supplies Commissary Sales Sale of Gasoline Sale of Maps Sale of Recycled Materials E Rate Funding C Sale of Animals/Livestock Retirees' Insurance Payments Cobra Insurance Payments Commodity Rebates Miscellaneous Refunds Expenditure Credits ORECURRIG ITEM Accrued Interest on Debt Issues Gain on Retirement of Debt Gain on Disposal of Property Revenue from Joint Ventures (Governmental Funds Only) et Income frm Joint Ventures (Proprietary Funds Only) Sale of Equipment Sale of Property Resale of Materials T&I House Damages Recovered from Individuals Contributions and Gifts Performance Bond Forfeitures Other Local Revenues FEES FROM COUTY OFFICIALS EXCESS FEES County Clerk C Circuit Court Clerk C Criminal Court Clerk C General Sessions Court Clerk C Clerk and Master C Juvenile Court Clerk C Probate Court Clerk C Register C Trustee Other Officials C FEES I LIEU OF SALARY County Clerk Circuit Court Clerk Criminal Court Clerk General Sessions Court Clerk Clerk and Master Juvenile Court Clerk Probate Court Clerk Register Sheriff Trustee Other Officials

7 STATE OF TEESSEE GEERAL GOVERMET GRATS Juvenile Services Program C Airport Maintenance Program C Child Restraint Program C Aging Programs C Alternative School Program State Reappraisal Grant Solid Waste Grants On Behalf Contributions for OPEB Other General Government Grants PUBLIC SAFETY GRATS Law Enforcement Training Programs Drug Control Grants Safe & Drug Free Schools & Communities Other Public Safety Grants HEALTH & WELFARE GRATS Health Department Programs Public Health urses Other Health & Welfare Grants PUBLIC WORKS GRATS Bridge Program State Aid Program Litter Program Tennessee Industrial Infrastructure Prog Other Public Works Grants STATE EDUCATIO FUDS Basic Education Program E Basic Education Program ARRA Early Childhood Education E School Food Service E Energy Efficient School Initiative E Driver Education E Literacy Coordination E Other State Education Funds E Coordinated School Health ARRA Internet Connectivity ARRA Professional Development ARRA Family Resource Centers ARRA Statewide Student Management System (SSMS) ARRA Career Ladder Program E Career Ladder Evaluators and Special Contracts E Career Ladder Extended Contract E Career Ladder Extended Contract ARRA Vocational Equipment E Vocational Disadvantaged E Vocational Work Study E Adult Vocational E Other Vocational E

8 OTHER STATE REVEUES Flood Control C Income Tax C Resort District Sales Tax C Beer Tax C Alcoholic Beverage Tax C Mixed Drink Tax C State Revenue Sharing TVA C Child Support Collections Emergency Hospital Prisoners Board of Jurors Prisoner Transportation Contracted Prisoner Boarding Gasoline and Motor Fuel Tax C Petroleum Special Tax C Reappraisal Program Reimbursement T.B.I. Equipment Reimbursement Registrar's Salary Supplement State Shared Sales Tax Cities C Other State Grants Safe Schools ARRA Other State Revenues C

9 FEDERAL GOVERMET FEDERAL THROUGH STATE USDA School Lunch Program Breakfast USDA Other USDA Food Service Equipment Grant ARRA Adult Education State Grant Program Vocational Education Basic Grants to States Vocational Consumer & Homemaker Vocational Sex Bias Vocational Displaced Homemakers Community Based Organizations Other Vocational Title I Grants to Local Education Agencies Innovative Education Program Strategies Special Education Grants to States Education Edge Special Education Preschool Grants English Language Acquisition Grants Safe and Drug free Schools State Grants Rural Education Education for Homeless Children and Youth Appalachian Regional Commission On Behalf Contributions for OPEB Community Development Eisenhower Professional Development State Grants Title XX Job Training Partnership Act Civil Defense Reimbursement Disaster Relief Homeland Security Grants Medicaid Law Enforcement Grants ARRA Grant # ARRA Grant # ARRA Grant # ARRA Grant # ARRA Grant # ARRA Grant #A ARRA Grant #B ARRA Grant #C ARRA Grant #D ARRA Grant #E Race to the Top ARRA Other Federal through State

10 DIRECT FEDERAL REVEUE Police Service (Lake Area) C Public Law 874 Maintenance & Operations C ROTC Reimbursement Energy Grant FHA Grant Title VII Bilingual Education Forest Service Medicare Asset Forfeiture Funds Public Safety Partnership and Community Policing COPS Tax Credit Bond Rebate ARRA Grant # ARRA Grant # ARRA Grant # ARRA Grant # ARRA Grant # ARRA Grant F ARRA Grant G ARRA Grant H ARRA Grant I ARRA Grant J Other Direct Federal Revenue OTHER GOVERMETS AD CITIZES GROUPS OTHER GOVERMETS Prisoner Board Paving and Maintenance Contributions Contracted Services CITIZES GROUPS Donations Other O REVEUE SOURCES OTHER SOURCES Bonds Issued otes Issued Capital Leases Issued Refunding Debt Issued Premiums on Debt Sold Other Loans Issued Proceeds from Sale of Capital Assets Insurance Recovery Transfers In City General Fund Transfer SPECIAL ITEMS (REVEUES) Special Item (Revenue) o Special Item (Revenue) o Special Item (Revenue) o Special Item (Revenue) o Special Item (Revenue) o. 5

11 EXTRAORDIARY ITEMS (REVEUES) Extraordinary Item (Revenue) o Extraordinary Item (Revenue) o Extraordinary Item (Revenue) o Extraordinary Item (Revenue) o Extraordinary Item (Revenue) o. 5 OTE RECEIPTS Revenue/Tax Anticipation otes Payable Bond Anticipation otes Payable Capital Outlay otes Payable Other otes Payable Other Loans Payable Payments from Other Individuals/Departments FICA & Income Tax Payments Health Insurance Payments Deferred Compensation Payments Retirement Payments Cafeteria Salaries & Benefits ASSET RECEIPTS Investments Accounts Receivable Due From Other Governments Due From Other Funds EXPEDITURE REFUDS/REIMBURSEMETS TOTAL RECEIPTS (Credits) Trustee Commission Function Accout umber LESS: Trustee's Commission (Dr) LESS: Trustee's Commission State Education Funds (Dr) et Cash Receipts Month (Dr) ADD: TRUSTEE'S BALACE BEGIIG OF MOTH Credits (Increase) Debits (Decrease) LESS: Warrants Paid/Checks Issued LESS: Transfer to Other Funds TRUSTEE'S BALACE ED OF MOTH C = Commission = o commission O = Optional E = Trustee's Commission for State Education Funds determined by State Commissioner of Education for base year (1) = These accounts are included for report presentation only and should not be used to classify receipts in the trustee's office. (2) = Federal regulations allow a commission in the amount of 1/4 of one percent, provided that this commission must be taken from other education funds. ote: The indication pertaining to the Trustee Commission should be used as a suggestion rather than than a legal fact. Format and sample form provided by the University of Tennessee County Technical Assistance Service.