A Expenditure Function Codes 5-A-1 B Expenditure Object Codes 5-B-1 C Code Definitions 5-C-1

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1 Section: Chapter Contents Section Page A Expenditure Function Codes -A-1 Expenditure Object Codes --1 C Code Definitions -C-1 NOTE 1: In order to maintain uniformity in the Numerical Codes, please contact the Auditor of Public Accounts office for assignment of new account numbers.

2 Section: Expenditure Function Codes A 1 FUNCTION CLASSIFICATION GENERAL GOVERNMENT 600 FINANCE AND ADMINISTRATION 601 County oard 602 County Clerk 603 County Treasurer 604 County Register of Deeds 60 County Assessor 606 County Superintendent of Schools 607 Election Commissioner 608 Planning & Zoning 609 Purchasing Agent 610 Data Processing Department 611 Administrative Division 612 Personnel Department 613 Employment Security (Unemployment) (Worker's Comp.) 614 Insurance 61 GIS Department 617 County Appraiser 618 oard of Equalization 620 JUDICIAL 621 County Clerk of the District Court 622 County Court System 623 Court -Other 624 District Judge 62 Public Defender 626 Coroner 627 Jury Commissioner 628 Judicial System 629 Legal Services 630 District Court 631 Clerk of District Court - Child Support Agreement 632 Clerk of District Court - Passport 633 Court Appointed Advocate 634 Drug Court 63 OTHER GENERAL GOVERNMENTAL SERVICES 636 Economic Development 637 Lottery 640 Vehicle Maintenance 641 uilding and Grounds 642 Special Elections 643 Reappraisal 644 Airport Operations 64 Cooperative Extension Agent 646 Abandoned Cemetery 647 Employee Wellness 648 Microfilm/Copy Services 649 County uilding - Annex

3 Section: Expenditure Function Codes A 2 FUNCTION CLASSIFICATION PULIC SAFETY 60 LAW ENFORCEMENT 61 County Sheriff 62 County Attorney 63 Communication Center 64 Law Enforcement Programs 67 County Sheriff - Merit System Commission 68 County Sheriff - Vehicle Inspection Account 69 County Sheriff - Indian Account 660 Drug Law Enforcement 661 County Sheriff - Interlocal Agreements 662 County Attorney - Child Support Agreement 663 County Attorney Other 664 Truancy Office 66 County Sheriff - Other 666 Diversion Program 667 Juvenile Diversion Program 668 Law Enforcement Grant 670 CORRECTIONS 671 County Jail 672 Adult Probation Officer 673 Juvenile Probation Officer 674 County Court Probation Officer 67 District Court Probation Officer 676 Juvenile Status Offender 677 oard of Prisoners 678 Juvenile Center 679 Jail - Indian Account 680 Juvenile Detention 68 EMERGENCY AND PROTECTIVE SERVICES 689 Flood Control 691 Ambulance and Rescue Operations 692 uilding Inspector 693 Emergency Manager 694 Predatory Animal Control 69 Safety Committee 696 Emergency Equipment Services 698 Homeland Security 699 uilding Security PULIC WORKS 700 HIGHWAYS AND ROADS 701 Highway Superintendent 702 County Surveyor 703 County Engineer 704 ridge and Road Construction 70 ridge and Road Maintenance 706 Road uyback Program

4 Section: Expenditure Function Codes A 3 FUNCTION CLASSIFICATION 730 SANITATION 731 Sanitary Landfill/Solid Waste Disposal 733 Noxious Weed Control PULIC HEALTH 70 ADMINISTRATION 71 Health Department 72 County Physician 76 Mental Health oard 770 FACILITIES 771 Hospital Operations 77 Nursing Home Operations PULIC WELFARE 801 County Relief & Assistance 802 Veteran's Aid 803 Veterans Service Officer 804 Veterans Aid Other County 1 80 Veterans Aid Other County Veterans Aid Other County Institutions 831 Day Care 83 Senior Citizen Handi-us 836 Handi-Man 837 Senior Citizen Programs 839 Victims Assistance Program CULTURE AND RECREATION 80 Museum 82 Historical Society 8 Fair - County 860 Library & ookmobile 870 Parks and Recreation 872 Culture and Recreation 87 Community uilding 879 County Visitors Promotion DET SERVICE 900 Debt Service

5 Section: Expenditure Function Codes A 4 FUNCTION CLASSIFICATION MISCELLANEOUS 911 Grant #1 912 Grant #2 913 Grant #3 914 Grant #4 970 Miscellaneous General 971 Miscellaneous - Other 980 Capital Acquisitions 982 Inheritance Tax 98 Equipment Acquisitions 990 Transfers of Funds

6 1 PERSONAL SERVICES Officials Salary (Final digit may be used for further detail) Deputy's Salary Chief Deputy's Salary Other Deputies' Salary Regular Employee Salary Administrative IT Administrative Maintenance Construction Clerical Custodial Medical/Health Elections Appraisers ailiff Data Entry Operator Correctional - Jailers Salaries Communication Technician Inspector Mental Health oard Matron Handi-us Driver Legal Assistant Recreation Dispatcher Investigator Truancy Officer Part-Time Employee Salary Administrative IT Administrative Maintenance Construction Clerical Custodial Medical/Health Elections Seasonal Employees Appraisers ailiff Data Entry Operator Correctional - Jailer Salaries Translator / Interpreter Communication Technician

7 Part-Time Employee Salary, Continued Weed Driver Inspector Extension Office Mental Health oard Handi-us Driver Security Legal Assistant Recreation Overtime and Holiday Pay Overtime Special Holiday Pay On-Call Pay Training Pay 1 00 ack Pay Vacation Pay Sick Pay Insurance Premiums - County Share Workman's Compensation Health - Accident Group Life Disability Administration Fees Deductible Coverage Insurance Reimbursement Health Savings Account Health Reimbursement Account Retirement Contributions - County Share Retirement - Other Prior Service FICA - County Share Uniform Allowance Insurance Allowance Other Personal Services Miscellaneous Personal Services Unemployment Contributions CORA Refund OPERATING EXPENSES Postal Service Telephone Service Teletype Service Internet Service Other Telephone Service

8 Cellular Phone Pager Service Rental Expenses Utilities Light Water Heating Fuels Sewer 2 00 Garbage oiler Maintenance Cable Service Insurance Premiums General Liability Umbrella Insurance Cyber Liability Insurance Insurance Adjustment uilding/contents Insurance Insurance Settlement Official & Employee onds Miscellaneous Insurance Costs Taxes Real Estate Tax Personal Property Tax Occupation Tax oard Costs Mental Health oard Costs Land Valuation oard Costs General Finance/Administrative Expense Record Preservation Forms Printing Printing and Publishing Certified Copies Notary Charges Advertising Costs Microfilming Costs Maps & Aerial Photos Translation Costs ilingual allot Costs Credit Card / ank Charges Initial Petty Cash License Data Processing Costs Computer Expense - General Computer Consultant Website Costs GPS Costs

9 Security Costs Timekeeping Service Costs Grant Writing Costs Inspections Maintenance and Repairs Office Equipment Repair uilding & Grounds Repair Jail uilding Repair Other uilding Repair Road uilding Repair Weed uilding Repair Auxiliary uilding Repair uilding Repair # uilding Repair # Road Equipment Repair Road Equipment Repair Labor Road Equipment Repair -Mileage 2 10 Radio Equipment Repair Other Equipment Repair Vehicle Equipment Repair Weed Equipment Repair Travel Expenses Meals Lodging Transportation - Commercial Mileage Allowance Vehicle Rental Parking/Tolls Taxi/Limousine oard Members Expenses Training Dues, Subscriptions, Registrations, Training, Fees Convention/Workshop Expense National Association Dues County Attorney - Continuing Educational Costs County Sheriff - Continuing Educational Costs Sheriff's Training School Assessor s Training School Emergency Management Training Sheriff Costs Sheriff Fees Uniform Cleaning - Service Car Wash - Service Vehicle Towing reath Analysis Costs Extradition Costs Protective Custody Costs

10 Motorcycle Patrol Costs K-9 Costs DARE 2 18 CANDO oard of Prisoners Costs oarding Contracts Laundry Medical Treatment Clothing Medical Evaluation Food Service Commissary Commissary -Telephone Cards Juvenile Costs Juvenile Detention Juvenile Medical Juvenile Transport Probation Costs Adult Probation Officer Juvenile Court Probation Officer County Court Probation Officer District Court Probation Officer Incentive Payments Court Related Costs District Court Costs County Court Costs Juvenile Court Costs District Judge Costs County Judge Costs Juvenile Judge Costs Court Reporter Costs Juror Costs (Meals, Mileage) Miscellaneous Court Costs Juror Fees District Court Jury Fees County Court Jury Fees Witness Fees District Court Witness Fees County Court Witness Fees Law Library Criminal Investigation & Prosecution Costs Attorney Costs Court Appointed Counsel District Court Public Defender Special Attorney Discovery Costs

11 Deposition Interpreter District Court - Attorney Fees County Court - Attorney Fees Sheriff's Fees Transcripts Tax Foreclosure Costs Drug Enforcement Costs Drug Enforcement Costs Drug Enforcement Costs Contractual Services Consulting Fees Professional Fees Child Support Enforcement Child Support Enforcement Contract Expenses 2 20 Cafeteria Plan Administration Fees Insurance Administration Fees IT Consultant Services Public Defender Costs Appraiser's Fees Extension Services 2 21 Food Service Legal Fees Surveyor, Contracted Services Engineering Costs Zoning Administration Audit Costs udget Preparation Costs Maintenance Agreements 2 24 Miscellaneous Labor Janitorial Agreements Towel / Cleaning Agreements Lawn Maintenance Agreements Grief Counseling y Others 2 22 Security y Others 2 2 Public Safety y Others 2 27 Prisoner Transporting y Others Road Maintenance - y Others Snow Removal - y Others Machine Hire - y Others Hauling Materials / Supplies y Others Hauling Equipment y Others Weed Control y Others FEMA Grant Costs Public Assistance Costs Domestic Abuse Institutional Costs Veterans Aid Costs

12 County urials Juvenile Costs Public Assistance -Other Health Related Costs County Physician Medical Exams Coroner / Autopsy Costs Drug and Alcohol Test Mental Health oard Costs Animal Control Townships Dissolved Costs Abandoned Cemetery Costs Ambulance Costs Fair Expenses Extension Office Costs Landfill - Refuse/Solid Waste Sanitary Landfill Garbage Disposal Economic Development Economic Development -Other Economic Development -Other Economic Development -Other Economic Development -Other Intergovernmental Payments Payments to Other Governments Drainage Flood Control Natural Disaster Planning Costs Predatory Animal Control Airport Ambulance Costs Nursing Home Costs Hospital Costs Area Agency on Aging Costs Alcoholic Safety Action Program Costs Jail / Monitoring Costs Weed Control Road Improvements Drug Diversion Juvenile Diversion Child Advocacy Program ehavioral Health Act Mental Retardation Service Act Alcoholism Services Act

13 Victims Assistance Program Abuse Program Domestic Abuse Program Historical Society Museum Library ookmobile Parks and Recreation Agricultural Society Handi-us Emergency Management Community Action Program Telephone Program Handi-Man Senior Citizen Program Communications Center Youth Service Humane Society Lottery Proceeds Public Transportation Regional Civil Defense Waste Disposal Drug Court Veterans Service Officer ailiff Costs Reimbursement to County Reimbursement to County # Reimbursement to County # Reimbursement to County # Reimbursement to County # Reimbursement to County # Reimbursement to County # Reimbursement to County # Hospital / Health Costs Nursing Administration Surgical Services Emergency Services Central Administration 2 00 Hospital Care Wellness Center Health Department Contract Physical Therapy Pharmacy Clinic Services Plant Maintenance Plant Operation Other Operating Expenses Non-operating Expenses 2 01 Housekeeping Child Care Services Assisted Living

14 Lab Expenses Laundry Dietary Visitor's Promotion Media - Advertising Tourism Promotion Travel Exhibit Expense Special Project Special Project Special Project Improvement Project Improvement Project Lottery Expenses Lottery Ticket Winners Judgments - Settlements Settlements out of Court Refunds Tax Refunded to Taxpayers Miscellaneous Prior Year Expenditure Adjustment Special Project # Miscellaneous Expenses SUPPLIES AND MATERIALS Supplies Office Chemical Janitorial uilding & Grounds Supplies Medical/Hospital Shop Supplies uilding Supplies Shop Tools Small Tools, etc Food and everage Law Enforcement Voting Supplies Library ooks Ambulance Supplies Data Processing Microfilm Jail Supplies Investigative Supplies Program Supplies

15 Recreation/Rehabilitation Emergency Supplies Safety Supplies Road Supplies Surveyor Grave Markers Miscellaneous Supplies Materials Asphalt Gravel & Rock Grader lades Fences, etc Concrete, etc Culverts Steel Products Lumber Machinery and Equipment Fuel Machinery and Equipment Grease and Oil Machinery and Equipment Tires and Tire Repair Seed, Trees and Plantings Other Road & ridge Materials Pilings Oxygen & Acetylene Chains Mower lades Traffic Control Signs & Posts Guard Posts and Delineators Signals & Lighting Pavement Marking Flares, Flags, arricades Pipes, olts, etc Miscellaneous Supplies and Materials EQUIPMENT RENTAL Equipment Rental - Road Trucks & Tractors Loaders & Motor Graders Road Surfacing Equipment Equipment Rental - Office Data Processing Photo Copier Microfilm Equipment Rental - General Government Cars & Trucks

16 Lawn Equipment Voting Equipment Spraying Equipment Other Equipment uilding / Facilities Rental Office Space Voting Polls Equipment Storage Space Meeting Space Miscellaneous Rental Expense CAPITAL OUTLAYS Land 0101 Right-of-Way 0103 Purchase 0200 uildings 0210 Hospital uilding 0220 Courthouse uilding 0230 Courthouse Remodeling 020 Jail Remodeling 0260 Security Remodeling 0261 Plumbing Remodeling 0262 Electrical Remodeling 0263 Heating and Air Conditioning 0264 Other uildings 0300 Machinery and Equipment 0301 Cars & Trucks 0302 Pickups 0303 Safety Equipment 0304 Emergency Management Equipment 030 Ambulance 0306 Spraying Equipment 0307 Motor Graders & Loaders 0308 Snow Removing Equipment 0309 Mowers 0310 Road Surfacing Equipment 0311 Radio Equipment 0312 Lawn Equipment 0313 Janitorial Equipment 0314 Other Road Equipment 031 Special Road Equipment 037 Energy Grant Equipment 000 Office Equipment 001 Copy Equipment

17 Data Processing Equipment 00 Furniture 010 Geographical Information System Equipment 00 Medical and Hospital Equipment 0 E-911 Equipment 06 E-911 Set Aside for Future Equipment 07 Communications Equipment 09 Correctional Facility Equipment 0900 Voting Equipment 1000 Food and everage Equipment 1100 Other Equipment 1200 Capital Outlay Contracts 1201 Armor Coating Contracts 1202 Grading Contracts 120 ituminous Surfacing Contracts 1206 Concrete Surfacing Contracts 1211 ridge Contracts 1212 Miscellaneous Road Contracts 121 Roadside Landscaping 1216 Gravel Surfacing 120 Miscellaneous Contracts 121 Miscellaneous Contracts Capitalized Fees 101 Legal 102 Engineering 103 Architectural 106 Consultant 200 Other Capital Outlays 201 Law Enforcement Dog 210 Miscellaneous Capital Outlay DET SERVICING Principal Retirement Interest Payments Refunding Payments Interest on Registered Warrants Other Debt Payments Debt Payments TRANSFERS Inter-Fund Transfers Distribution Transfers Cash Reserve

18 Section: Code Definitions 6 C 1 DESCRIPTION PERSONAL SERVICES Salary and wage payments for personal services rendered on behalf of the governmental unit by officer or employee, including amounts required to be deducted under provisions of any retirement act or tax law (Gross Salary) OFFICIAL'S SALARY Account for the recording of payroll claims for elected or appointed officials. Sub-object may be broken down ( ) to reflect commissioner's, supervisor's or board member salaries by district and other officials individually DEPUTY'S SALARY Account for the recording of payroll claims for deputies of elected or appointed officials. Subobject may be broken down ( ) to distinguish salaries of deputies REGULAR EMPLOYEE SALARY Account for the recording of payroll claims for full-time employees other than official s and deputies PART-TIME EMPLOYEE SALARY Account for the recording of payroll claims for those employees who work part-time OVERTIME AND HOLIDAY PAY Account for the recording of payroll claims which effect payroll in terms of hourly differential and non-working hours where compensation is made ACK PAY Account for the recording of payroll claims for past payroll periods VACATION PAY Account for the recording of payroll claims for vacation pay which an employee earns and receives under established Personnel Policies SICK PAY Account for the recording of payroll claims for sick leave which an employee has accrued and earned based on established personnel policies INSURANCE PREMIUMS - COUNTY SHARE Account for the recording of the county obligations to the employee insurance program RETIREMENT CONTRIUTIONS - COUNTY SHARE Account for the recording of the county obligations to the employee retirement program FICA - COUNTY SHARE Account for the recording of the county portion of FICA tax for county employees UNIFORM ALLOWANCE Account for the recording of payments to employees for uniform allowance OTHER PERSONAL SERVICES Account for those payments for which no other code is listed and should be categorized as a personal service expense.

19 Section: Code Definitions 6 C 2 DESCRIPTION MISCELLANEOUS PERSONAL SERVICES Account for those payments for which no other code is listed and should be categorized as a personal service expense UNEMPLOYMENT CONTRIUTIONS Account for those payments in accordance with the Employment Security Act OPERATING EXPENSES General category for those charges incurred for operating and maintaining government operations POSTAL SERVICES Post office box rental, postage stamps, stamped postcards, postal insurance, metered postage, etc TELEPHONE SERVICES Account for those payments for telephone services UTILITIES Account for those payments for utilities such as electricity, heat, water, and sewer INSURANCE PREMIUMS Account for those payments for the cost of insurance to cover the county risks TAXES Account for those payments when the county is required to pay a tax OARD COSTS Account for those payments related to the county board GENERAL FINANCE / ADMINISTRATIVE EXPENSES Account for those payments related to general finance and administration of county functions MAINTENANCE AND REPAIRS Account for those payments related to maintenance and repairs to county property TRAVEL EXPENSES Account for those payments related to county employees traveling TRAINING EXPENSES Account for those payments related to training of county employees SHERIFF COSTS Account for those payments related to operation of the sheriff s department OARD OF PRISONERS Account for those payments related to the boarding of prisoners PROATION COSTS Account for those payments related to probation officers.

20 Section: Code Definitions 6 C 3 DESCRIPTION COURT RELATED COSTS Account for those payments related to court proceedings ATTORNEY COSTS The fees and costs charged for the services of attorneys in court cases, legislation or suit settlements CONTRACTUAL SERVICES Account for fees and costs associated with contracts PULIC ASSISTANCE COSTS Account for those payments related to aiding the public with assistance HEALTH RELATED COSTS Account for those payments related to public health AANDONED CEMETERY COSTS Account for the maintenance of a cemetery after it has been abandoned by a district or association AMULANCE COSTS Account for the payments and expenses related to a county ambulance FAIR EXPENSES Account for the payments related to the operation of the county fair LANDFILL REFUSE / SOLID WASTE Account for the costs of dump fees, and sanitary disposal units for county owned and operated facilities ECONOMIC DEVELOPMENT Account for the payments associated with economic development INTERGOVERNMENTAL PAYMENTS Contributions for the operation of activities, or subsidies paid to other governmental entities or organizations for the performance of services the county has responsibility for providing. These services are not provided by county operations. County operations should be reflected under the expenditure classifications to reflect the nature of each item under the appropriate function (i.e., salaries, equipment, etc) HOSPITAL / HEALTH COSTS Account for costs associated with operation of a county owned hospital or nursing home VISITOR S PROMOTION Account for the costs associated with promoting visitors to the county LOTTERY EXPENSES Account for the payments associated with operation of a county lottery JUDGMENTS - SETTLEMENTS Account for the payments based on decisions against the county in the form of judgments or settlements.

21 Section: Code Definitions 6 C 4 DESCRIPTION REFUNDS Account for the payment of refunds MISCELLANEOUS Account for the payment of expenses and costs not listed separately SUPPLIES AND MATERIAL Costs related to the purchase of supply and material items used in the day-to-day operations of offices and departments SUPPLIES Account for the payments related to the purchase of supplies MATERIALS Account for the payments related to the actual maintenance of roads and the surfacing and reinforcement of county road facilities TRAFFIC CONTROL Account for supplies and materials used in the implementation of traffic control MISCELLANEOUS SUPPLIES AND MATERIALS Account for the payments related to supplies and materials not listed separately EQUIPMENT RENTAL Costs related to the reporting and recording of equipment rental. If equipment is being purchased on a rental or lease agreement basis, the cost should be shown in CAPITAL OUTLAYS with the applicable coding EQUIPMENT RENTAL-ROAD Rental of equipment used in constructing and maintaining county roads EQUIPMENT RENTAL - OFFICE Rental of equipment used in office operations EQUIPMENT RENTAL - GENERAL GOVERNMENT Rental of equipment used in other county operations UILDING / FACILITIES RENTAL Account for the payment of building or facility rentals for county operations MISCELLANEOUS RENTAL EXPENSE Account for the payments related to rentals not listed separately CAPITAL OUTLAYS Acquisition or additions to fixed assets having a useful life of more than one year LAND Account for the purchase, easement or condemnation of real estate. Cost will include purchase price and costs associated with the purchase.

22 Section: Code Definitions 6 C DESCRIPTION 0200 UILDINGS Account for the purchase, construction, or remodeling of buildings MACHINERY AND EQUIPMENT Payments for acquisition including transportation and installment cost for all machinery and equipment such as automobiles, light trucks, and heavy equipment CAPITAL OUTLAY CONTRACTS Account for payments related to capital outlays in accordance with a contract. Includes payments to contractors for roads built under contract or agreement and should include the materials incorporated into the constructed roads. 100 CAPITALIZED FEES Account for the payment of legal, engineering, architectural, surveys, advertisement for bids, assurance of bonds, etc. 200 OTHER CAPITAL OUTLAYS Account for the payment of capital outlays not separately listed DET SERVICING Costs representing outlays in the form of debt principal payment, periodic interest payments, and related service charges for benefits received in part in prior fiscal periods as well as in current and future fiscal periods PRINCIPAL RETIREMENT Amount of principal debt redeemed during the fiscal year INTEREST PAYMENTS Account for the payments of interest payments on debt servicing INTEREST ON REGISTERED WARRANTS Account for the payments of interest payments on registered warrants TRANSFERS Account for the transfer of funds INTERFUND TRANSFERS Account for the transfer of money between funds, handled either by a board resolution or a warrant DISTRIUTION TRANSFERS Account for the transfer of money between a holding account and a county fund account.