Uniform chart of accounts for local governments in Georgia

Third Edition of the
UNIFORM CHART OF ACCOUNTS
FOR LOCAL GOVERNMENTS
IN GEORGIA
as required by the Georgia General Assembly
Adopted and approved by Georgia Department of Community Affairs Georgia Department of Audits and Accounts
Prepared in cooperation with Association of County Commissioners of Georgia
Georgia Municipal Association
with assistance from Carl Vinson Institute of Government
The University of Georgia
December 2013

Uniform Chart of Accounts
FOR LOCAL GOVERNMENTS IN GEORGIA
Georgia Department of Community Affairs
60 Executive Park South, N.E. Atlanta, Georgia 30329-2231
www.dca.ga.us
December 2013
If you are disabled and would like to receive this publication in an alternative format, please contact the Georgia Department of Community Affairs at (404) 679-4915 (TDD) An Equal Opportunity Employer

I.

Introduction

Table of Contents

Background Process of Developing the Uniform Chart of Accounts Document Overview GASB Statement 34 Amending or Changing This Chart Sources

II. Account Classifications Overview

Fund Classifications Statements of Position Account Classifications Inflows of Resources Classifications Outflows of Resources Classifications
Cost Allocation Function and Activity Classifications Object Classifications

III. Account Classification Details

Fund Classification Descriptions Statement of Position Account Classification Descriptions
Assets and Deferred Outflows of Resources Descriptions Liabilities and Deferred Inflows of Resources Descriptions Net Position and Equities Descriptions Inflows of Resources Classification Descriptions Outflows of Resources Classification Descriptions Function and Activity Classification Descriptions Object Classification Descriptions
Appendices
Common Uses of Balance Sheet Accounts Classifications of Government-Wide Non-Capital Net Position GASB Statement 34 Revenue Classifications
i

1 - 8
2 3 3 5 5 5
1 - 27
1 3 6 14 14 16 24
1 -72
1 8 8 13 18 20 39 39 64
A C
A B C

Figure 1 2 3

List of Figures

Part

Account Coding Structure

I

Account Coding Examples

I

Indirect Cost Allocation Sample Journal Entries

II

Page 7 8
16

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Introduction

UNIFORM CHART OF ACCOUNTS FOR LOCAL GOVERNMENTS IN GEORGIA

PART I. INTRODUCTION
In 1997, the Georgia General Assembly passed the Local Government Uniform Chart of Accounts and Reporting Act (originally HB 491, O.C.G.A. 36-81-3(e)). It called for the Georgia Department of Community Affairs (DCA) to develop a uniform chart of accounts for all local governments in the state. The chart of accounts contained in this document is fully compliant with generally accepted accounting principles (GAAP) and initially was approved by the Georgia Department of Audits and Accounts (State Auditor) and adopted by the Board of Community Affairs in December 1998.
Beginning in fiscal years ending in 2001, local governments in the state must have adopted and used this uniform chart in their accounting records, audited financial statements, including Comprehensive Annual Financial Reports (CAFRs), and reports to state agencies. They also are required to classify their transactions in conformity with the fund, balance sheet, revenue, and expenditure classification descriptions contained in this chart. While local government accounting records must reflect these account classifications, more detailed sub-accounts can be used as long as they roll up into accounts specified in this document.
Although DCA references the uniform chart of accounts numbering system when requesting information (such as in the annual Report of Local Government Finances), local governments are not required to use it in their accounting systems. As local governments develop new accounting systems, however, they are encouraged to adopt this numbering system. Since DCA will use these account numbers and descriptions to format its requests for financial data and information, using this chart of accounts for accounting purposes will facilitate local governments' financial reporting.
All cities, counties, and consolidated governments in the state, including their component units, are required to adhere to the provisions of this chart of accounts. This chart is not intended to impose an additional level of accounting requirements on component units where state agencymandated charts of accounts already exist (e.g., boards of education, county boards of health). These other charts are by reference incorporated into this document.
The list of account titles used in this chart is not comprehensive or exhaustive. Local governments should supplement these classifications as necessary to provide information for policy and management purposes. This chart does not, for instance, include specific detailed revenue and expense classifications for utilities, transportation systems, airports, hospitals, and numerous other activities commonly accounted for in proprietary funds. In these cases, local governments are expected to adhere to the financial reporting and accounting requirements of the appropriate regulatory agencies or professional associations. For example, electric and gas utilities may conform to requirements of the Federal Energy Regulatory Commission (FERC) and water and sewer utilities to pronouncements of the National Association of Regulatory Utility Commissioners (NARUC). However, the chart does include accounts necessary to allow local governments to use this chart to account for these proprietary-type activities.
While this chart of accounts requires local governments to account for and report on the use of financial resources in a consistent and uniform format, it does not specify how local government operations are organized and managed. How local governments organize and manage their operations is appropriately the responsibility of local policymakers (e.g., expenditure accounts focus on function and activities rather than departments). The purpose of this chart is to provide a uniform format for local government financial
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Introduction

reporting and accounting, allowing state agencies to collect more reliable and meaningful financial data and information from local governments in the state. It is also the hope of DCA officials and the State Auditor that the chart will prove to be a useful resource for local government policymakers and managers on matters related to budgeting, accounting, and financial reporting.

The chart will require periodic revisions to incorporate changes in GAAP or state law or to address errors and omissions. To facilitate this process, any revisions to the uniform chart of accounts will be posted to DCA's website with instructions regarding which page(s) should be replaced with updated pages in the chart. Also, a full explanation of such changes will be provided, with citations to the applicable changes in state law, Governmental Accounting Standards Board (GASB) statements, or other circumstances precipitating the change. These changes will be maintained on the DCA website in chronological order for ongoing reference purposes.

BACKGROUND All local governments prepare and submit reports of their financial position and operations to various state agencies. Most local governments are required to have annual audits prepared of their financial affairs and transactions of all their funds and activities and to submit those audits either annually or biennially to the state auditor [O.C.G.A. 36-81-7(a)]. They also are required to submit financial information and other data to the Department of Community Affairs. Examples include an annual report of their finances (revenues, expenditures, assets, and debts of all funds [O.C.G.A. 36-81-8(b)(1)(A)]) and the rate of taxation for the hotel/motel tax and the amounts collected and expended (O.C.G.A. 48-13-56).
Historically, most local governments in Georgia have developed their own accounting and financial reporting systems that adhere to GAAP as prescribed by the GASB. Nevertheless, considerable variation existed from one jurisdiction to another in how financial information and data were presented in annual audits and reported to DCA. This variation in approaches to financial reporting limited the utility of local government reports. It also made it difficult for local governments interested in comparing their financial and service delivery situations to make valid and useful comparisons--a complaint registered periodically with DCA by local government officials from around the state.
Policymakers in Georgia recognized for some time the need for a local government uniform chart of accounts. It was discussed in various committees of the General Assembly since the mid-1970s. More recently, it was raised in the deliberations of the Georgia Future Communities Commission (GFCC). The Commission was created by a Joint Resolution (H.R. 324) of the Georgia General Assembly in 1995. Its membership was appointed by the Speaker of the House, Lieutenant Governor, Association County Commissioners of Georgia, Georgia Municipal Association, County Officer's Association, and Georgia Chamber of Commerce and included local government officials, state legislators, and business leaders. The Commission was created to "examine governmental, social, and economic issues confronting local governments" and "to develop specific proposals to ensure that all of Georgia's local governments become catalysts for economic prosperity."
As one of its "guiding principles," the Commission expressed an interest in "encouraging accountable, responsive, and understandable local government and cost effective, financially sound service delivery systems." In its review of local government service delivery and financing, the Commission noted how difficult it is "in the absence of a standard chart of accounts" to compare revenues and expenditures from one jurisdiction to another and for state and local officials and citizens to make meaningful judgments about local government operations and finances. The Commission included a proposal for a uniform chart of accounts in its initial set of recommendations developed for the General Assembly in 1996, believing that a uniform chart would contribute in a significant way to this important principle--more accountable, responsive, and understandable local government (GFCC 1998: pp. 4, 5, and 13).

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PROCESS OF DEVELOPING THE UNIFORM CHART OF ACCOUNTS In requiring DCA to take responsibility for developing the uniform chart of accounts, the General Assembly was clear about its intent to improve local government financial management practice "while maintaining, preserving, and encouraging the principle of home rule over local matters (HB 491)." DCA designed and initiated a process that systematically solicited the input and advice of local government officials from around the state. A Uniform Chart of Accounts Advisory Committee was established in the summer of 1997. It was composed of city and county officials; staff from DCA, the State Auditor's Office, and the University of Georgia; and representatives from the Municipal Electric Authority of Georgia (MEAG), Municipal Gas Authority of Georgia (MGAG), and Wachovia Bank. The Advisory Committee created three technical task forces to explore various issues related to the general chart of accounts, fund structure, and cost allocation. The Advisory Committee and the three task forces met periodically throughout the fall and winter, with the Advisory Committee finalizing its recommendations at its last meeting in Macon in April 1998.
DCA contracted with the Carl Vinson Institute of Government at the University of Georgia to assist in preparing this uniform chart of accounts document. The Illustrative Chart of Accounts contained in Appendix C of the GAAFR ("Blue Book") was used as a base or foundation (GFOA 1994: pp. 361410) and was revised to reflect the unique organizational, legal, and policy context of this state as well as the recommendations of the Uniform Chart of Accounts Advisory Committee. A DCA work group composed of city and county officials and representatives from the Association County Commissioners of Georgia (ACCG), the Georgia Municipal Association (GMA), the Georgia Government Finance Officers Association (GGFOA), and the Georgia Society of Certified Public Accountants (GSCPA) reviewed drafts of the document, ensuring the continued input of local officials throughout the drafting process. Staff from the State Auditor's Office and DCA also reviewed drafts of the document throughout the summer of 1998. In August, a draft was made available for review by the ACCG and GMA membership, and a two-day work session involving city and county finance officers/directors was held in Macon. As required by the Georgia Administrative Procedures Act, a final draft document was distributed for review and comment in November and a public hearing was held on December 2, 1998. The Uniform Chart of Accounts for Local Governments in Georgia was approved by the State Auditor and subsequently adopted by the Board of Community Affairs in December 1998.
In 1999, DCA sponsored a series of statewide workshops to expose the first edition to local government representatives. Based upon the feedback received from these workshops, in late 1999 and early 2000, DCA revised the chart to incorporate the suggestions from these local governments. That revision was approved by the State Auditor and was adopted by the Board of Community Affairs in March 2001.
Later in 2001, in response to the GASB issuance of GASB Statement No. 34, Basic Financial Statements-- and Management's Discussion and Analysis--State and Local Governments (GASBS 34), DCA contracted with a consultant with expertise in GASBS 34, to revise the chart (see discussion that follows) to incorporate the provisions of this statement.

DOCUMENT OVERVIEW This document contains a uniform chart of accounts for local governments in Georgia. It was modeled after the Government Finance Officers Association's (GFOA's) Illustrative Chart of Accounts contained in Appendix C of the Blue Book. Like GFOA's Illustrative Chart, it includes only accounts used in accounting and financial reporting and is divided into two major sections: a Summary of Account Classifications and Account Descriptions. Both sections follow the same general format, including fund structure, balance sheet accounts, revenues and other financing sources, and expenditures and other financing uses, including function, activity, and object classifications. Appendix A contains a figure summarizing common uses of balance sheet accounts.

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Introduction

In developing this document, deviations from the Blue Book's illustrative chart of accounts have been incorporated when necessary to reflect laws and policies of the state, the intent of the Local Government Uniform Chart of Accounts and Reporting Act (HB 491), and the perspectives of Georgia finance professionals and local officials. Other account descriptions in this chart have been derived from the sources listed at the end of this Introduction and from selected Georgia cities' and counties' charts of accounts.

As noted earlier, in an effort to solicit local input, DCA created a Uniform Chart of Accounts Advisory Committee composed primarily of local government officials. Its recommendations contributed significantly to the content of this document. The Committee focused its attention on the fund structure, cost allocation and indirect costs, and the numbering system and account coding scheme.

Fund Structure--The Advisory Committee was sensitive to the state's interest in comparability and recognized the value of requiring that local governments consistently account for some activities in specified funds. Thus, while this chart gives local governments some latitude in the use of funds, it requires that selected governmental activities be accounted for in specific funds. For example, water and sewer, solid waste, and various utilities must be accounted for in enterprise funds and law libraries, confiscated assets, and E-911 in special revenue funds (see Part II for a complete list of required funds). The use of these funds is not limited to the activities specified in this chart. Local governments can choose to account for other activities in these fund types as well.

Cost Allocation and Indirect Costs--Since salaries and benefits are a major cost of local government, consistent allocation of these costs is important for achieving comparable cost data for localities in this state. This chart therefore requires all local governments to charge salaries and benefits directly to the various functions, activities, and departments receiving the benefit.

Allocation of indirect costs also has significant implications for understanding and comparing the cost of local government service delivery. The 2001 edition of this chart required all local governments with reported expenditures/expenses totaling $10 million or more to allocate general fund administrative costs within the general fund and to all other funds within the reporting entity. However, GASB Statement 34 requires governments that allocate indirect costs in their day-to-day accounting records to break them out and report them in a separate column in the government-wide financial statements. Therefore, this chart of accounts no longer requires local governments to allocate indirect costs.

Numbering System/Account Code--The Advisory Committee recommended a numbering system and an account coding structure that is based on the numbering system in GFOA's Illustrative Chart. Table 1, which follows, summarizes the account coding system used in this chart of accounts, which closely follows the Committee's recommended system. The structure includes a 13-digit account code, which involves 3 digits for the fund classification; 4 digits for the function and activity; 2 digits for the account class; and 4 digits for the balance sheet accounts, revenue sources, or expenditure objects. Additional digits for department are optional and can be added to expenditure and revenue accounts as desired. Table 1 identifies the numbers of the major categories: fund codes (100999); balance sheet--assets (11), liabilities (12), and equities (13); revenues (3139); expenditures (5161); and functions (10009999). Table 2 provides coding examples for specific balance sheet, revenue, and expenditure transactions.

In GFOA's Illustrative Chart, the numbering system was intended primarily for reference. While local governments are not required to use the specific account numbers included in this chart, they are required to classify their financial transactions in a manner consistent with the account descriptions (more detailed subaccounts can be used as long as they roll up to the accounts used here). Note, however, that financial reports submitted to DCA and other state agencies must be consistent with this uniform chart of accounts. Because the annual Report of Local Government Finances includes not only the account names but also the account numbers, incorporating the account numbers in this chart into your accounting system will greatly facilitate the completion of this report.

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Introduction

GASB STATEMENT 34 Although GASBS 34 primarily changed annual reporting under GAAP, it also changed some of the day-today accounting for governments. This 2013 edition of the chart of accounts incorporates these changes.
Classification of Net Position--At the government-wide financial reporting level, GASBS 34 requires governments to classify net position into the following three categories:
1. Net investment in capital assets 2. Restricted 3. Unrestricted
Appendix B of this chart provides guidance classifying non-capital net position as either restricted or unrestricted.
Classification of Revenues--The GASB classifies all revenues into four types (i.e., types a, b, c, and d). GASBS 34 further classifies these types as either program revenues or general revenues. These classifications are required for government-wide reporting in accordance with GAAP. Appendix C classifies revenues within the GASBS 34 classification scheme and provides this cross-referencing for all program revenues.

AMENDING OR CHANGING THIS CHART This uniform chart of accounts will require amendments from time to time to accommodate new GASB pronouncements, changes in state policy, and municipal and county experiences implementing it. Any substantive changes to this chart will be made in a manner consistent with the rule-making process required by the Georgia Administrative Procedures Act. They will require the collaborative efforts of state and local government representatives (including the Association County Commissioners of Georgia, Georgia Municipal Association, Georgia Government Finance Officers Association) as well as professional organizations such as the Georgia Society of CPAs and others. All changes must be approved by the State Auditor and adopted by the Board of Community Affairs.

SOURCES Aronson, J. Richard, and Eli Schwartz. Management Policies in Local Government Finance. Fourth Edition. Washington, D.C.: International City/County Management Association, 1996.
Bland, Robert L. A Revenue Guide for Local Government. Washington, D.C.: International City Management Association, 1989.
Bland, Robert L., and Irene S. Rubin. Budgeting: A Guide for Local Governments. Washington, D.C.: International City/County Management Association, 1997.
Clements, Betty J., and J. Devereux Weeks. County and Municipal Revenue Sources in Georgia. Third Edition. Athens: Carl Vinson Institute of Government, the University of Georgia, 1997.
Coleman, Ronny J., and John A. Granito. Managing Fire Services. Second Edition. Washington, D.C.: International City Management Association, 1988.
Georgia Future Communities Commission (GFCC). A Strategy for Promoting Georgia's Future Prosperity. Volume I (draft). Atlanta: GFCC, January 1998.

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Glick, Paul E. A Public Manager's Guide to Government Accounting and Financial Reporting. Chicago: GFOA, 1990.

Government Finance Officers Association (GFOA). Governmental Accounting, Auditing and Financial Reporting. Chicago: GFOA, 1994.

Government Finance Officers Association (GFOA). Recommended Practices for State and Local Governments. Chicago: GFOA, 1995.

Hardy, Paul T., Richard W. Campbell, and Paul E. Glick. Compliance Auditing in Georgia Counties and Municipalities: A Practical Guide to State Laws for Auditors and Local Government Officials. Athens: Carl Vinson Institute of Government, the University of Georgia, 1993.

Jackson, Edwin L., and Mary E. Stakes. Handbook of Georgia State Agencies. Second Edition. Athens: Carl Vinson Institute of Government, the University of Georgia, 1988.

Lee, Robert D., Jr., and Ronald W. Johnson. Public Budgeting Systems. Sixth Edition. Gaithersburg, Md.: Aspen Publication, 1998.

Morton, Jack, and Richard Hawkins. Georgia's Taxes: A Summary of Major State and Local Government Taxes. Fourth Edition. Atlanta: Fiscal Research Program, School of Policy Studies, Georgia State University, 1998.

Peterson, John E., and Dennis R. Strachota, eds. Local Government Finance: Concepts and Practices. Chicago: Government Finance Officers Association, 1991.

Weeks, J. Devereux, and Paul T. Hardy, eds. Handbook for Georgia Mayors and Councilmembers. Third Edition. Athens: Carl Vinson Institute of Government, the University of Georgia, 1993.

Weeks, J. Devereux, and Paul T. Hardy, eds. Handbook for Georgia County Commissioners. Third Edition. Athens: Carl Vinson Institute of Government, the University of Georgia, 1993.

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UCOA--2013 Edition Table 1--Account Coding Structure

Introduction

Description

Fund

Dept. (optional)

Fund and Activity

Fund Codes

General

100

Special Revenue

200299

Capital Projects

300399

Debt Service

400449

Permanent

450499

Enterprise

500599

Internal Service

600699

Trust and Agency

700799

Statement of Position--Assets and Deferred Outflows of Resources

Current Assets

Non-current Assets

Restricted Assets

Capital Assets

Other Assets

Deferred Outflows of Resources

Statement of Position--Liabilities and Deferred Inflows of Resources

Current Liabilities

Non-current Liabilities

Liabilities Payable from Restricted Assets

Deferred Inflows of Resources

Statement of Position--Equities

Net Position

Fund Balance

Inflows of Resources

Taxes

XX

Licenses and Permits

XX

Intergovernmental

XX

Charges for Services

XX

Fines and Forfeitures

XX

Investment Income

XX

Contributions and Donations

XX

Miscellaneous

XX

Other Financing Sources

XX

Function

General Government

XX

Judicial

XX

Public Safety

XX

Public Works

XX

Health and Welfare

XX

Culture/Recreation

XX

Housing and Development

XX

Debt Service

XX

Other Financing Uses

XX

Expenditures/Expenses

Personal Services and Employee Benefits

Purchased/Contracted Services

Supplies

Capital Outlays

Interfund/Interdepartmental Charges

Depreciation and Amortization

Other Costs

Debt Service

Other Financing Uses

1000 2000 3000 4000 5000 6000 7000 8000 9000

Account Class

Statement of Position Accounts, Revenue
Sources, and Expenditure Objects

11

10004999

11

50005999

11

60006999

11

70007999

11

80008999

11

90009999

12

10004999

12

50006999

12

70008999

12

90009999

13

30003999

13

51005999

31

10009999

32

10009999

33

10009999

34

10009999

35

10009999

36

10009999

37

10009999

38

10009999

39

10009999

51

10009999

52

10009999

53

10009999

54

10009999

55

10009999

56

10009999

57

10009999

58

10009999

61

10009999

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Fund XXX

Function X

Table 2--Account Coding Examples

Introduction

Activity XXX

Department XX (optional)

Account Class
XX (optional)

Balance Sheet Account, Revenue Source, and Expenditure Object XXXX

Balance Sheet

The government accounts for prepaid items in the electric utility fund.

Fund 510

Function NA

Activity NA

Department NA

Class 11

510-11-3800 (No function, activity, or department)

510 - Electric enterprise fund 11 - Assets
3800 - Prepaid items

Account 3800

Revenue

The government receives revenue from the local option sales tax (LOST).

Fund 100

Function NA

Activity NA

Department XX (optional)

Class 31

100-31-3100 (No function or activity; department is optional)

100 - General fund 31 - Tax revenue
3100 - LOST

Source 3100

Expenditure

The government pays the salary of the police chief.

Fund 100

Function 3

Activity 210

Department XX (optional)

100-3-210-51-1100 (Department is optional)

100 - General fund 3 - Public safety
210 - Police administration 51 - Personal services and employee benefits
1100 - Regular employees

Class 51

Object 1100

NA - Not Applicable

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Account Classifications Overview

PART II. ACCOUNT CLASSIFICATIONS OVERVIEW

FUND CLASSIFICATIONS Governmental accounting systems should be organized and operated on a fund basis. All of a government's individual funds are first classified by category and then by fund type within each category. There are three categories:
1. Governmental funds--used to account for activities primarily supported by taxes, grants, and similar revenue sources.
2. Proprietary funds--used to account for activities that receive significant support from fees and charges.
3. Fiduciary funds--used to account for resources that a government holds as a trustee or agent on behalf of an outside party that cannot be used to support the government's own programs.
As previously discussed, generally accepted accounting principles (GAAP) require governments to use governmental fund types for their general government operations and proprietary fund types to account for their business-type activities. However, GAAP allow considerable flexibility in this area. Therefore, some governments account for certain activities in governmental fund types, and other governments account for the same activities in proprietary fund types. This inconsistency greatly contributes to the incomparability of data regarding the cost of service delivery and operations.
A major objective of the Local Government Uniform Chart of Accounts and Reporting Act (HB 491) is obtaining financial information and data that allow for meaningful comparisons among local governments in the state. Consequently, this chart of accounts requires that local governments use enterprise funds to account for certain specific activities (e.g., electric, gas, cable television, water and sewer, hospitals, solid waste, airports, etc.) and special revenue funds for other specific activities (e.g., law libraries, confiscated assets, E-911, grants, special districts, hotel/motel tax, etc.). The use of enterprise and special revenue funds is not limited to these activities. Local governments may choose to account for other activities in these fund types as well.
The three categories listed above are divided into the following fund types and individual funds. Governments must use each individual fund included in this chart of accounts, if applicable.

GOVERNMENTAL FUND TYPES

100 General fund

200 Special revenue funds

205

Law library fund

210

Confiscated assets fund

212

County drug abuse treatment & education fund

215

Emergency 911 telephone fund

220

Grant fund(s) (required if the fund's expenditures exceed 2% of the general fund's

expenditures, otherwise the use is optional)

235

Transportation special district local option sales and use tax (TSPLOST) 25%

discretionary fund

250

Multiple grant fund

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Account Classifications Overview

270

Special district fund(s) (e.g., fire or recreation district)

275

Hotel/motel tax fund

280

Rental motor vehicle excise tax fund

300 Capital projects funds

310

General obligation bond fund

320

Special purpose local option sales tax (SPLOST) fund

330

Homestead option sales tax (HOST) fund

335

Transportation special district local option sales and use tax (TSPLOST) fund

340

Grant fund

350

Local resources fund

360

Revenue bond fund

400 Debt service funds

410

General obligation bonds fund

420

Revenue bonds fund

430

Special purpose local option sales tax (SPLOST) fund

450 Permanent funds

PROPRIETARY FUND TYPES

500 Enterprise funds

505

Water and sewer fund

510

Electric fund

515

Gas fund

520

Combined utility fund

525

Cable television fund

530

Hospital fund

535

Nursing home fund

540

Solid waste fund (collection, recycling, and/or disposal)

545

Mass transit fund

550

Airport fund

555

Special facilities fund

570

Telecommunication fund

600 Internal service funds

FIDUCIARY FUND TYPES

700 Trust and agency funds

710

Agency funds

715

Clerk of Superior Court fund

720

Clerk of Probate Court fund

725

Clerk of State Court fund

730

Sheriff's fund

735

Recorder's court fund

740

Tax commissioner's fund

745

Municipal Court fund

750

Magistrate Court fund

760

Other post-employment benefits fund

770

Trust funds

780

Other post-employment benefits trust fund

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775

Pension trust fund

785

Private purpose trust fund

Account Classifications Overview

STATEMENTS OF POSITION ACCOUNT CLASSIFICATIONS The following is a summary of accounts typically used for the governmental fund balance sheet, the government-wide statement of net position, and the proprietary fund statement of net position. Detailed descriptions of these balance sheet accounts are presented in the Account Descriptions Section (following this section). Local governments are not required to use every account listed but may include more detail as desired. However, the accounts needed to complete any state report, most specifically the Report of Local Government Finances, must be used and may not be changed and/or combined. The accounts designated with an asterisk () represent the minimum required level of detail for DCA reporting purposes. However, other state and federal reporting requirements as well as the financial information needs of local government administrators and elected officials will necessitate greater detail.

Certain valuation accounts that carry credit balances are included among the assets in this list because they are presented with the assets in a balance sheet. For example, the allowance for uncollectible delinquent taxes account appears among the assets, even though it is not an asset, because on the balance sheet the account reduces the amount of reported delinquent taxes receivable to indicate the estimated collectible portion.

11.0000
11.1000
11.1100
11.1110 11.1160 11.1180 11.1200
11.1300
11.1400 11.1500 11.1510 11.1600 11.1610 11.1700 11.1710 11.1800 11.1810 11.1900 11.1930 11.2100 11.2110 11.2200 11.2230 11.2300 11.2330 11.2400 11.2430 11.2500 11.2510 11.2600

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Current assets
Cash (including cash equivalents) Cash in bank Petty cash Change fund
Cash with fiscal agent
Investmentscurrent Interest receivableinvestments Taxes receivablecurrent
Allowance for uncollectible current taxes (credit) Taxes receivabledelinquent
Allowance for uncollectible delinquent taxes (credit) Interest and penalties receivabletaxes
Allowance for uncollectible interest and penalties (credit) Tax liens receivable
Allowance for uncollectible tax liens (credit) Accounts receivable
Allowance for uncollectible accounts receivable (credit) Unbilled accounts receivable
Allowance for uncollectible unbilled accounts receivable (credit) Special assessments receivablecurrent
Allowance for uncollectible current special assessments (credit) Special assessments receivablenon-current
Allowance for uncollectible non-current special assessments (credit) Special assessments receivabledelinquent
Allowance for uncollectible delinquent special assessments (credit) Special assessment liens receivable
Allowance for uncollectible special assessment liens (credit) Interest receivablespecial assessments

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Account Classifications Overview

11.2630 11.2700 11.2800 11.2830 11.2900 11.2930 11.3000 11.3010 11.3020 11.3100 11.3200 11.3300 11.3500 11.3600 11.3700 11.3800 11.3900 11.4100

Allowance for uncollectible special assessment interest (credit) Intergovernmental receivable Notes receivable
Allowance for uncollectible notes (credit) Rent receivable
Allowance for uncollectible rent (credit) Pledged receivable
Allowance for uncollectible pledged receivable (credit) Residual interest in excess receivable collections Due from other funds_______fund Interfund receivable________fund Advances to other funds________fund Advances to employees Inventoriesmaterials and supplies Inventoriesstores for resale Prepaid items Unamortized premiums on investments Unamortized discounts on investments (credit)

11.5000 11.5100
11.5200

Non-current assets Receivables-- non-current
Investmentslong-term

11.6000
11.6100 11.6200 11.6300

Restricted assets Cash Investments Customer deposits

11.7000 11.7100 11.7200 11.7210 11.7300 11.7310 11.7400 11.7410 11.7500 11.7510 11.7600 11.7850 11.7860 11.7900 11.7910 11.7950

Capital assets Sites Site improvements Accumulated depreciationsite improvements (credit) Infrastructure Accumulated depreciationinfrastructure (credit) Buildings and building improvements Accumulated depreciationbuildings and building improvements (credit) Machinery and equipment Accumulated depreciationmachinery and equipment (credit) Construction in progress Works of art and historical treasures Accumulated depreciation works of art and historical treasures Intangible assets Accumulated amortizationintangible assets Other capital assets (nondepreciable)

11.8000 11.8100

Other assets Investmentsjoint venture

11.9000 11.9100 11.9200

Deferred outflows of resources Deferred charge on refunding Deferred outflow of resources _____________

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Account Classifications Overview

12.0000
12.1000 12.1100 12.1200 12.1300 12.1400 12.1450 12.1500 12.1600 12.1700 12.1800 12.1900 12.2100 12.2200 12.2300 12.2400 12.2500 12.2600
12.2700
12.2800
12.2820 12.2840 12.2860 12.2880
12.3000 12.3010 12.3020
12.3100 12.3200
12.3400 12.3600

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
Current liabilities Accounts payable Salaries and wages payable Payroll deductions payable Employer's share of employee benefitscurrent Termination benefits payablecurrent Claims and judgments payable Contracts payable Retainage payable Intergovernmental payable Due to other funds_______fund Interfund payable________fund Matured bonds payable Matured interest payable Accrued interest payable Unearned revenue Deposits payable
Notes payablecurrent Bonds payablecurrent
General obligation bonds payable
Special assessment debt payable with government commitment
Revenue bonds payable
Other bonds payable Pledged revenues payable
Excess collections of purchased receivables payable Repurchase of receivables obligations payable
Capital leases payablecurrent
Closure and post-closure care costscurrent Pollution remediation obligation-current Other current liabilities

12.5000 12.5100 12.5200 12.5250 12.5260 12.5265
12.5300 12.5400
12.5500 12.5600
12.5620 12.5640 12.5660 12.5680 12.5700

Non-current liabilities Advances from other funds ________fund Employer's share of employee benefitsnon-current Termination benefits payablenon-current Net other post-employment benefits obligation Net pension obligation Notes payable, non-current Capital leases payablenon-current Deferred compensation benefits payable Bonds payablenon-current General obligation bonds payable Special assessment debt with government commitment Revenue bonds payable Other bonds payable Unamortized chargerefunding bonds (debit or credit balance)
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12.5800 12.5900
12.6000
12.6100
12.6400 12.6500 12.6510 12.6520 12.6600

Unamortized premiums on bonds
Unamortized discounts on bonds (debit) Arbitrage payablenon-current
Closure and post-closure care costsnon-current Pollution remediation obligation-- non-current Pledged revenues payable--non-current
Excess collections of purchased receivables payable--non-current Repurchase of receivables obligation payable-- non-current Other-- non-current liabilities

12.7000 12.7100
12.7200
12.7300 12.7400

Liabilities payable from restricted assets Customer deposits payable
Revenue bonds payable Accrued interest payable Excess OPEB assets due to employers (OPEB Agency Fund account)

12.9000 12.9100 12.9200 12.9300

Deferred inflows of resources Unavailable revenue Deferred charge on refunding Deferred inflows of resources ___________ ___

13.0000

NET POSITION

13.3000 13.3100 13.3200 13.3250 13.3260 13.3270 13.3300 13.3400

Net position (proprietary fund and fiduciary fund types only) Net investment in capital assets Restricted for___________ Restricted by enabling legislation Restricted for permanent endowment/principal expendable Restricted for permanent endowment/principal nonexpendable Held in trust for pension benefits Unrestricted

13.5000 13.5100 13.5110
13.5120 13.5130 13.5140 13.5200 13.5300 13.5400 13.5500

Fund balance (governmental fund types only) Fund balancenonspendable Fund balancenonspendablenot in spendable form inventories and prepaid items Fund balancenonspendablenot in spendable form________ Fund balancenonspendablerequirement to maintain intactendowments. Fund balancenonspendablerequirement to maintain intact_______. Fund balancerestricted Fund balancecommitted Fund balanceassigned Fund balanceunassigned

CLASSIFICATIONS--INFLOWS OF RESOURCES Government revenues are classified by fund, type, and source. The following classifications include revenues commonly found in a local government's funds. This revenue list is intended to provide a logically structured and reasonably complete revenue classification that can be adapted to meet the managerial and reporting needs of Georgia local governments. Local governments are not required to use every account listed, but may choose to include more detail as needed. However, the accounts designated
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Account Classifications Overview

with an asterisk () represent the required level of detail for DCA reporting purposes and should not be
changed and/or combined.

31
31.1000 31.1100
31.1110 31.1120 31.1190 31.1200
31.1300
31.1310 31.1315 31.1320 31.1330 31.1340 31.1350 31.1390 31.1400
31.1500
31.1600
31.1700
31.1710 31.1720 31.1730 31.1740 31.1750 31.1760 31.1790
31.3000
31.3100 31.3200 31.3300 31.3400 31.3900
31.4000
31.4100 31.4200 31.4300 31.4400 31.4500 31.4900

TAXES
General property taxes Real propertycurrent year Public utility Timber Other Real propertyprior year Personal propertycurrent year Motor vehicle Motor vehicle title ad valorem tax fee Mobile home MARTA Intangibles (regular and recording) Railroad equipment Other Personal propertyprior year Property not on digest Real estate transfer (intangible) Franchise taxes Electric Water Gas Sewage Television cable Telephone Other
General sales and use taxes Local option sales and use taxes Special purpose local option sales and use taxes Homestead option sales and use taxes Transportation special district local option sales and use taxes Other
Selective sales and use taxes Hotel/motel Alcoholic beverage excise Local option mixed drink Excise tax on rental motor vehicles Excise tax on energy Other
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31.5000 31.5100 31.5200
31.6000
31.6100 31.6200 31.6300
31.8000
31.9000
31.9100 31.9110 31.9120 31.9200 31.9300 31.9400 31.9500 31.9900
32
32.1000
32.1100
32.1110 32.1120 32.1130 32.1140
32.1200
32.1210 32.1220 32.1230 32.1290 32.1900
32.2000
32.2200
32.2210 32.2220 32.2230 32.2300 32.2400 32.2500
32.2900
32.2910 32.2920 32.2930 32.2990

Local option income taxes Individual Corporate
Business taxes Business and occupation taxes Insurance premium taxes Financial institutions taxes
Other taxes
Penalties and interest on delinquent taxes General property Real Personal Selective sales and use Local option income Business Fi Fa Other
LICENSES AND PERMITS
Business licenses Alcoholic beverages Beer Wine Liquor Bar cards General business license Real estate Insurance Logging permits Other fees Other
Non-business licenses and permits Building and signs Zoning and land use House moving Sign Motor vehicle operators Marriage licenses Animal licenses Other Pistol permit Blasting fee Street maintenance decals Other

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Account Classifications Overview

32.3000 32.3100
32.3110 32.3120 32.3130 32.3140 32.3150 32.3160 32.3170 32.3180 32.3200 32.3900

Regulatory fees
Building structures and equipment (building permits) Protective inspection administration Building inspection Plumbing inspection Electrical inspection Gas inspection Air conditioning inspection Boiler inspection Elevator inspection
Entertainment Other

32.4000
32.4100 32.4200 32.4300 32.4400

Penalties and interest on delinquent licenses and permits Business license penalty Sign permit penalty Late tag penalty Interest on business licenses

33

INTERGOVERNMENTAL REVENUES

33.1000
33.1100 33.1110 33.1150 33.1200 33.1210 33.1250 33.1300 33.1310 33.1350

Federal government grants Operatingcategorical Direct Indirect Operatingnon-categorical Direct Indirect Capital Direct Indirect

33.3000 Federal government payments in lieu of taxes

33.4000
33.4100 33.4110 33.4150 33.4200 33.4210 33.4250 33.4300 33.4310 33.4350

State government grants Operatingcategorical Direct Indirect Operatingnon-categorical Direct Indirect Capital Direct Indirect

33.5000
33.5100 33.5200

State government payment in lieu of taxes Homeowner tax relief grants Forest land protection grants

33.6000 Local government unit (specify unit) grants

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Account Classifications Overview

33.7000
33.7100

Local government unit (specify unit) shared revenues Special purpose local option sales and use taxes

33.8000 Local government unit (specify unit) payments in lieu of taxes

34
34.1000
34.1100 34.1110 34.1120 34.1130 34.1190 34.1200 34.1300 34.1310 34.1320 34.1321 34.1322 34.1390 34.1400 34.1500 34.1600 34.1700 34.1750 34.1800 34.1900 34.1910 34.1920 34.1930 34.1940
34.2000
34.2100
34.2110 34.2120 34.2130
34.2200
34.2210
34.2300
34.2310 34.2320 34.2330
34.2500 34.2510 34.2600 34.2900

CHARGES FOR SERVICES
General government Court costs, fees, and charges Bond administration Probation fee Drug testing fee Other Recording of legal instruments Planning and development fees and charges Plat reduction fee Impact fees Impact fees for facilities Impact fees for other services Other Printing and duplicating services Data processing Motor vehicle tag collection fees Indirect cost allocations Internal service fund charges Risk financing premiums Other Election qualifying fee Advertising fee Sale of maps and publications Commissions on tax collections
Public safety
Special police services ID card fees Accident reports False alarms
Special fire protection services False alarms
Detention and correction services Fingerprinting fee Inmate medical fee Prisoner housing fee
E-911 charges
Prepaid cellular
Ambulance fees
Other

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34.3000 34.3100
34.3200
34.3210 34.3220 34.3300 34.3900

Streets and public improvements Street, sidewalk, and curb repairs
Special assessments Capital improvement Service
State road maintenance fees Other

34.4000 34.4100
34.4110 34.4120 34.4130 34.4150 34.4160 34.4190 34.4200
34.4210 34.4255
34.4260 34.4300
34.4310
34.4400
34.4410
34.4500
34.4510
34.4600
34.4610
34.5000 34.5200
34.5210
34.5300
34.5310
34.5400
34.5410
34.5500
34.5510
34.5600
34.5610
34.6000 34.6100 34.6110 34.6200 34.6210 34.6300 34.6310

Utilities/enterprise Sanitation Refuse collection charges Sale of waste and sludge Sale of recycled materials Landfill use fees Solid waste recycling fees Other charges Water/sewerage Water charges Sewerage charges Storm water utility charges Electric Electric charges Gas Gas charges Telephone Telephone charges Television cable Television cable charges
Other/enterprise Golf course Golf course charges Airport Airport charges Parking Parking charges Transit Passenger fares Telecommunication Telecommunication charges
Other Fees Animal control and shelter fees Animal control and shelter fees Divorcing parents fees Divorcing parents fees Child support fees Child support fees
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Account Classifications Overview

34.6400 34.6410 34.6500 34.6510 34.6900

Background check fees Background check fees
Substance abuse treatment fees Substance abuse treatment fees
Other fees

34.7000
34.7100 34.7200 34.7300 34.7400 34.7500 34.7600 34.7700 34.7900

Culture and recreation Library use fees Activity fees Event admission fees Exhibit admission fees Program fees Periodical subscriptions fees Other tuition charges Other culture and recreation fees and charges

34.9000
34.9100 34.9300 34.9900

Other charges for services Cemetery fees Bad check fees Other

35

FINES AND FORFEITURES

35.1000
35.1100
35.1110 35.1115 35.1120 35.1130 35.1140 35.1150 35.1160 35.1170
35.1200 35.1300
35.1320 35.1340 35.1360
35.1400
35.1410 35.1500 35.1900 35.1910

Fines and Forfeiture
Court Superior Drug court division State Magistrate Recorder's court Probate court (county only) Juvenile Municipal
Bonds
Confiscation Cash confiscation Other confiscation/escheats Proceeds from sale of confiscated property
Additional penalty assessments Additional penalties substance abuse violations:
Library Other
Overweight assessments

36

INVESTMENT INCOME

36.1000 Interest revenues

36.2000 Realized gain or loss on investments

36.3000 Unrealized gain or loss on investments

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37

CONTRIBUTIONS AND DONATIONS FROM PRIVATE SOURCES

37.1000 Contributions and donations from private sources

38

MISCELLANEOUS REVENUE

38.1000 Rents and royalties

38.2000 Telephone commissions

38.3000 Reimbursement for damaged property

38.4000
38.4100 38.4200 38.4300

Pension trust fund contributions Employer contributions Employee contributions Contributions from other sources

38.5000OPEB trust fund contributions

38.5100

Employer contributions

38.5200

Employee contributions

38.5300

Contributions from other sources

38.9000 Other

39

OTHER FINANCING SOURCES

39.1000 Interfund transfers in

39.2000
39.2100 39.2200

Proceeds of capital asset dispositions Sale of assets Property sale

39.3000
39.3100 39.3200 39.3300 39.3400 39.3500 39.3600 39.3700 39.3800

General long-term debt issued General obligation bond issued Special assessment debt with government commitment issued Refunding bond issued Premiums on bonds issued Inception of capital leases Special items Extraordinary items Capital contributions

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CLASSIFICATION--OUTFLOWS OF RESOURCES Multiple classification of governmental fund expenditure data is important for both internal and external management control and accountability. This multiple classification facilitates the collection and analysis of data in different ways for different purposes (e.g., internal evaluation, external reporting, and intergovernmental comparison) and in manners that cross fund and organizational lines. The major accounting classifications of expenditures are by fund category/type, function, activity, department (or organizational unit), and object class.
Function classifications provide information on the overall purposes or objectives of expenditures. Functions are group-related activities aimed at accomplishing a major service or regulatory responsibility. Some governments may want to identify programs that include group activities, operations, or organizational units directed toward attaining specific purposes or objectives.
Activity classifications are specific and distinguishable services performed by one or more organizational components of a government to accomplish a function for which the government is responsible (e.g., police is an activity within the public safety function).
Department classification of expenditures (organizational unit) is not required by this chart. However, for most governments, it is essential to maintain accountability in a manner that is consistent with the government's organizational structure. A particular organizational unit may be charged with carrying out one or several activities, which often involve more than one function. Moreover, the same activity/function is sometimes carried out by more than one organizational unit. To avoid prescribing a local government's organizational structure, this chart of accounts does not require governments to use the department dimension. However, most governments will find it necessary to use the department codes to appropriately budget and account for their functions and activities.
Object classification of expenditures is based on the types of items purchased or services obtained. Examples of current operating expenditure object classifications are personal services, supplies, and other services and charges. Capital outlays and debt service also are major expenditure object classifications.
COST ALLOCATION This chart does not require local governments to allocate indirect costs as part of the day-to-day accounting and budgeting process. However, the Solid Waste Management Act of 1990 requires all local governments to track indirect costs allocable to solid waste activities for inclusion in the annual Solid Waste Management Survey and Full Cost Report. Neither the chart nor the 1990 Act prescribes a specific method for determining this cost allocation. Therefore, any reasonable cost allocation methodology is acceptable.
Allocating Indirect Costs. To appropriately allocate indirect costs, an understanding of both direct and indirect costs is necessary. A direct cost is a cost that a government can assign specifically to a given or particular service. For example, a clerk who works full-time in the parks and recreation department is a direct cost of that department.
An indirect cost is a cost that is necessary for the overall functioning of the government that the government cannot assign directly to one service or department. For example, an accounts payable clerk may process invoices for every department, but the government might assign this employee to the accounting department.
Use of Internal Service Funds. While this chart does not require governments to use internal service funds, these funds can greatly facilitate a government's efforts to appropriately assign costs directly to the functions, activities, and departments benefiting from these costs. For example, a government may choose
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Account Classifications Overview

to account for the operation of a central maintenance garage (servicing all of the government's vehicles) in an internal service fund. The costs may then be charged as direct costs to the appropriate accounts as charges for services, or the costs could be allocated as part of an indirect cost allocation plan. Alternatively, if a local government operates the central maintenance garage as part of the general fund, the costs could be allocated as part of an indirect cost allocation plan.

Allocation of Salaries and Benefits. All local governments must charge employees' salaries and benefits (e.g., payroll taxes, pension contributions, and employee and workers' compensation insurance) to the various functions, activities, and departments (if applicable) receiving the benefits. Governments are encouraged to charge salaries and benefits directly at the time the government records the payroll. However, salaries and benefits may be allocated based on an indirect cost plan as discussed previously. For example, when a single employee serves as both the public works director (i.e., within the general fund) and the water department director (i.e., within an enterprise fund), the government should allocate this employee's salary to both departments based upon the estimated time spent in each department. The government may decide on an allocation formula/approach at the beginning of the year and then allocate the costs throughout the year.

Recording the Indirect Cost Allocation. The sample journal entries in Table 3, which follows, illustrate the appropriate recording of the indirect cost allocation between the general fund and the fund receiving the benefits.

Budgeting for Indirect Costs. Georgia budget law does not prescribe the budgetary basis that a local government must use, and this chart of accounts does not require a specific budgetary basis. However, if indirect costs are charged to each fund for selected governments, the government must decide whether this allocation will be included within each of the funds affected by the adopted budget. If the government were to budget indirect costs and charge the indirect costs to each affected fund, there would be consistency between the GAAP basis and the budgetary basis. In its annual audited financial report, the government would report this information on both the GAAP-based operating statement and the budgetary basis operating statement. However, if the government did not budget the indirect costs, these costs would not be included with the budgetary basis operating statement. As a result, the government would report a difference between GAAP and the budgetary basis (since the indirect costs would be recorded in accounting records). The government would need to reconcile this difference, either on the face of the budgetary basis operating statement or in the notes to the financial statements.

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Table 3. Indirect Cost Allocation Sample Journal Entries

General Fund:
Due from other funds (11.3100)
Revenuescharges for services Indirect cost allocations (34.1700)

DR

CR

$xxxxx

$xxxxx

Fund Receiving the Benefits:

Expense/expenditure* Indirect cost allocations (55.1000)

$xxxxx

Due to general fund (12.1900)

$xxxxx

* This amount would be charged to the appropriate function, activity, and department, as applicable.

FUNCTION AND ACTIVITY CLASSIFICATIONS

1000

GENERAL GOVERNMENT

1100
1110 1120 1130
1300
1310 1320 1330
1400

Legislative Governing body Legislative committees and special bodies Clerk of council/commission
Executive Mayor/commission chairperson Chief executive (manager or administrator) Clerkadministration
Elections

1500
1510
1511 1512 1513 1514

General administration
Financial administration General supervision Accounting Budget Tax administration

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1515
1516
1517
1518
1530 1535 1540 1545 1550 1555 1560 1565 1570 1575 1580 1590 1595

Treasury Licensing Purchasing Debt administration Law
Data processing/MIS
Human resources
Tax commissioner (constitutional officer)
Tax assessor
Risk management
Internal audit
General government buildings and plant
Public information
General engineering Records management Customer service
General administration fees

2000

JUDICIAL

2100 2150 2160 2180 2200 2300 2400 2450 2500 2600 2650 2700 2750 2800

Judicial administration Superior court Drug court division Clerk of Superior Court (constitutional officer) District attorney State court Magistrate court Probate court Recorder's court Juvenile court Municipal court Grand jury Law library Public defender

3000

PUBLIC SAFETY

3100

Public safety administration

3200
3210 3220 3221 3222 3223 3224

Police Police administration Crime control and investigation Criminal investigation Vice control Patrol Records and identification

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3225
3226
3227 3228 3230 3231 3240 3250 3260 3270 3280 3285 3290

Youth investigation and control
Custody of prisoners Custody of property Crime laboratory Traffic control Motor vehicle inspection and regulation Police training Special detail services Police stations and buildings Dispatcher Medical services Public relations Other

3300
3310 3320 3321 3322 3323 3324 3325
3326
3327 3328 3330 3340 3350 3355 3360 3370 3380 3385 3390

Sheriff (constitutional officer) Law enforcement administration Crime control and investigation Criminal investigation Vice control Uniform patrol Records and identification Youth investigation and control
Jail operations Custody of property Crime laboratory Traffic control Training Special detail services Sheriff's office and buildings Court services Medical services Dispatcher Public relations Other

3400
3410 3420 3430 3440 3450 3460 3470

Corrections Correctional administration Adult correctional institutions Juvenile correctional institutions Delinquents in other institutions Adult probation and parole Juvenile probation and parole Medical service

3500
3510 3520 3530 3540 3550 3560 3570

Fire Fire administration Fire fighting Fire prevention Fire training Fire communications Medical services Fire stations and buildings

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3600
3610 3620 3630 3650 3660 3670
3700
3800
3900
3910 3920 3930 3940 3950 3960
4000
4100
4200
4210 4220 4221 4222 4223 4224 4225 4226 4230 4240
4250
4260 4270
4300
4310 4320 4330 4331 4332 4333 4334 4335

Emergency medical services (EMS) EMS administration EMS training EMS operations Medical services EMS stations and buildings Dispatcher
Coroner/medical examiner
E-911
Other protection Animal control Emergency management Militia and armories Examination of licensed occupations Public scales Flood control
PUBLIC WORKS
Public works administration
Highways and streets Highways and streets administration Roadways and walkways Paved streets Unpaved streets Alleys Sidewalks and crosswalks Street cleaning Other maintenance Bridges, viaducts, and grade separations Tunnels Storm drainage Street lighting Traffic engineering
Sanitation and wastewater Sanitary administration Stormwater collection and disposal Sewage collection and disposal Sanitary sewer maintenance Sanitary sewer cleaning New sewer services Sewer lift stations Sewage treatment plants

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4400
4410 4420 4430 4440

Water Water administration Supply Treatment Distribution

4500
4510 4520 4530 4540 4550 4560 4570 4580 4585

Solid waste and recycling Solid waste and recycling administration Solid waste collection Solid waste disposal Recyclables collection Recyclables operations Closure and post-closure care Future landfill/cell development Public education Yard trimmings collection and management

4600

Electric

4700

Gas

4750

Telecommunications

4800 Cable television

4900

Maintenance and shop

4950

Cemetery

4960 4970

Intergovernmental payments of special purpose local option sales tax Other

5000
5100
5110 5120 5130 5140 5141 5142 5143 5144 5145 5150 5151

HEALTH AND WELFARE
Health Public health administration Vital statistics Regulation and inspection Communicable disease control Tuberculosis Socially transmitted diseases Rabies and animal control Mosquito control Other communicable diseases Maternal and child health services Maternal and preschool
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5152 5160 5170 5180 5190 5195

School Adult health services Health centers and general clinics Laboratory Indigent medical care Buildings and plant

5400
5410 5420 5430 5431 5432 5433 5434 5435 5436 5440 5441 5442 5443 5444 5445 5446 5450 5451 5452 5460

Welfare Welfare administration Institutional care Direct assistance General assistance Senior assistance Aid to dependent children Aid to the blind Aid to the disabled Other direct assistance Intergovernmental welfare payments General assistance Senior assistance Aid to dependent children Aid to the blind Aid to the disabled Other welfare assistance Vendor welfare payments Vendor medical payments Other vendor payments Buildings and plant

5500
5510 5520 5530 5540

Community services Meals on wheels Senior citizens center Community center Transportation services

5600

Public education

6000

CULTURE/RECREATION

6100
6110 6120 6121 6122 6123 6124 6130 6149 6170 6171 6172 6173

Recreation Culture/recreation administration Participant recreation Supervision Recreation centers Playgrounds Swimming pools Sport facilities Other recreational facilities Spectator recreation Botanical gardens Museums Art galleries

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6174 6180 6190
6200
6210 6220 6230 6240 6250 6260
6500
6510 6520 6530 6540 6550 6560 6570 6580 6590

Zoos Special recreational facilities Special facilities
Parks Parks administration Park areas Parkways and boulevards Forestry and nursery Park policing Park lighting
Libraries Library administration Circulation Catalog Reference Order Periodicals Extension Special collections Branch libraries

7000

HOUSING AND DEVELOPMENT

7100
7110 7120 7130 7140 7150 7160
7200
7210 7220 7230 7240 7250 7260 7270 7280
7300
7310 7320 7321 7322 7323 7324 7325

Conservation Conservation administration Water resources Agricultural resources Forest resources Mineral resources Fish and game resources
Protective inspection Protective inspection administration Building inspection Plumbing inspection Electrical inspection Gas inspection Air conditioning inspection Boiler inspection Elevator inspection
Urban redevelopment and housing Urban redevelopment and housing administration Urban redevelopment Redevelopment administration Conservation projects Rehabilitation projects Clearance projects Relocation

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7330 7340

Public housing Other urban redevelopment

Account Classifications Overview

7400 Planning and zoning

7410

Planning and zoning

7450

Code enforcement

7500
7510 7520 7530 7540 7550 7560 7561 7563 7564 7565

Economic development and assistance Economic development and assistance administration Economic development Employment security Tourism Downtown development Enterprise operations Mass transit Airport Parking Special facilities

7600
7610 7611 7612 7613 7614 7620 7621 7622 7630 7631 7632 7633 7634 7635 7636 7640 7650 7660 7670 7680

Economic opportunity Job corps Men's urban training centers Women's urban training centers Rural conservation centers Youth camps Youth work-training programs In-school projects Out-of-school projects Community action programs Preschool readiness instruction Study centers Daycare centers Remedial instruction for elementary school students Family health education Other projects Adult basic education Assistance to migrant agricultural workers and families Work experience programs for needy persons Job training Comprehensive economic program

8000

DEBT SERVICE

9000

OTHER FINANCING USES

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OBJECT CLASSIFICATIONS

Code

Classification

51

PERSONAL SERVICES AND EMPLOYEE BENEFITS

51.1000
51.1100 51.1200 51.1300
51.2000
51.2100 51.2200 51.2300 51.2400 51.2500 51.2600 51.2700 51.2800 51.2850 51.2900

Personal servicessalaries and wages Regular employees Temporary employees Overtime
Personal servicesemployee benefits Group insurance Social Security (FICA) contributions Medicare Retirement contributions Tuition reimbursements Unemployment insurance Workers' compensation Termination benefits OPEB contribution Other employee benefits

52
52.1000
52.1100 52.1200 52.1300
52.2000
52.2100
52.2110 52.2120 52.2130 52.2140
52.2200 52.2300
52.2310 52.2320
52.3000
52.3100 52.3200 52.3300 52.3400 52.3500 52.3600

PURCHASED/CONTRACTED SERVICES
Purchased professional and technical services Official/administrative Professional Technical
Purchasedproperty services Cleaning services Disposal (e.g., garbage pickup) Snow plowing Custodial Lawn care Repairs and maintenance Rentals Rental of land and buildings Rental of equipment and vehicles
Other purchased services Insurance, other than employee benefits Communications Advertising Printing and binding Travel Dues and fees
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52.3700 52.3800 52.3850 52.3900

Education and training Licenses Contract labor Other

53

SUPPLIES

53.1000

Supplies

53.1100

General supplies and materials

53.1200

Energy

53.1210

Water/sewerage

53.1220

Natural gas

53.1230

Electricity

53.1240

Bottled gas

53.1250

Oil

53.1260

Coal

53.1270

Gasoline

53.1300

Food

53.1400

Books and periodicals

53.1500

Supplies/inventory purchased for resale

53.1510

Water

53.1520 Gas

53.1530 Electricity

53.1540 Telecommunications

53.1550 Garbage bags

53.1590 Other

53.1600

Small equipment

53.1700

Other supplies

54

CAPITAL OUTLAYS

54.1000
54.1100 54.1200 54.1300 54.1400
54.2000
54.2100 54.2200 54.2300 54.2400 54.2500
54.3000

Property Sites Site improvements Buildings and building improvements Infrastructure
Machinery and equipment Machinery Vehicles Furniture and fixtures Computers Other equipment
Intangibles

Account Classifications Overview

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55

INTERFUND/INTERDEPARTMENTAL CHARGES

55.1000
55.1100
55.2000
55.2100 55.2200 55.2300 55.2400

Indirect cost allocations General
Self-funded insurance Administrative fees Claims Judgments Allocated self-insurance costs

56

DEPRECIATION AND AMORTIZATION

56.1000 56.2000

Depreciation Amortization

57

OTHER COSTS

57.1000 57.2000 57.3000 57.4000 57.5000 57.5100 57.9000

Intergovernmental Payments to other agencies Payments to others Bad debts Loss on disposition of capital assets Loss on impairment of capital asset Contingencies

58

DEBT SERVICE

58.1000
58.1100 58.1200 58.1300
58.2000
58.2100 58.2200 58.2300
58.3000
58.4000

Principal Bonds Capital lease Other debt
Interest Bonds Capital lease Other debt
Fiscal agent's fees
Issuance costs

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58.5000 61 61.1000 61.2000 61.3000 61.5000 62 63

Advance refunding escrowfrom existing resources OTHER FINANCING USES Interfund transfers out________ fund Transfers out to component units Payments to refunded bond escrow agentfrom debt issuance Discounts on bonds issued SPECIAL ITEMS EXTRAORDINARY ITEMS

Part II -- Page 27

Account Descriptions

PART III. ACCOUNT CLASSIFICATION DETAILS

The account descriptions in this uniform chart of accounts have been derived from the Illustrative Accounts contained in Appendix E of GFOA's Blue Book, the sources listed in the Introduction of this document, and account definitions used in selected Georgia city and county charts of accounts. Governments must use each individual fund included in this chart of accounts if the government provides the services described for each fund type.

FUND CLASSIFICATION DESCRIPTIONS

100

General fund--Accounts for all financial resources except those required to be accounted

for in another fund.

200

Special revenue funds--Account for the proceeds of specific revenue sources that are

restricted or committed to expenditure for specified purposes other than debt service or

capital projects.

205

Law library fund--Accounts for county-operated law libraries.

210

Confiscated assets fund--Accounts for the cash received either from a cash

confiscation orcash received from a sale of capital assets acquired from drug raids.

212

County drug abuse treatment & education fund--Special revenue fund to account

for funds collected pursuant to (O.C.G.A. 15-21-100) and restricted expenditures

pursuant to (O.C.G.A. 15-21-101 (b) 1 and 2). Additionally, activities of Drug Court

Divisions certified by the Judicial Council of Georgia pursuant to (O.C.G.A. 15-1-15)

shall be accounted for in this fund.

215

Emergency 911 telephone fund--Accounts for operations of E-911 centers. E-911

centers provide an open channel between citizens and public safety providers (i.e.,

police, fire, and medical responders) to efficiently, effectively, and appropriately

respond to calls received for emergency services and non-emergency

assistance/information. If a government's E-911 program is integrated within its

telecommunications activity, they must account for E-911 within the

Telecommunications Fund (fund 570).

220

Grant fund(s)--Accounts used for certain individual grants. Grants to finance general

fund operations, should be accounted for in the general fund. Grants for major

construction projects related to general government operations should accounted for it

in fund 340. Grants for enterprise fund purposes should be accounted for directly in the

appropriate enterprise fund.

All other grants with projected expenditures exceeding 2% of the general fund's budgeted total operating expenditures must be accounted for here under Grant funds. Some governments adopt grant budgets with fiscal years differing from the government's fiscal year. For example, the grant budget period begins on September 1, and ends on August 31 of the following year, while the government's fiscal year ends on June 30. In applying the 2% rule, the grant budget period that begins in the government's fiscal year would be used (e.g., the grant budget period beginning on September 1 would be used to measure the 2% rule for the government's fiscal year

Part III--Page 1

Account Descriptions

beginning July 1).

In some instances a multi-year grant might not meet the 2% rule criterion the first year, but could in the second fiscal year. Once the criterion is met, the government must continue to report the grant in this fund until the grant is closed.

235

Transportation special district local option sales and use tax (TSPLOST) 25%

discretionary fund--Accounts for the collection of the discretionary portion of the

TSPLOST proceeds and expenditures for transportation projects that are not capital

projects. If the government is expending these funds on a capital transportation project,

the government must report the revenue in this fund first and then transfer the proceeds

to fund 335.

250

Multiple grant fund--Accounts for all grants not appropriately accounted for in the

general fund, capital project funds, or enterprise funds, and not meeting the 2% rule

criterion specified in fund 220. Note that the Chart does not prohibit the use of

Grant funds (220) to account for grants that do not meet the 2% rule criterion.

270

Special district fund(s)--Accounts for each special taxing district in a separate fund.

For example, a county government may provide fire services only in the

unincorporated area of the county and tax only those properties located in the

unincorporated area to pay for these services. These property taxes and the fire

services they finance should be accounted for in a separate special district fund.

275

Hotel/motel tax fund--Accounts for the hotel/motel taxes collected as required by

general law. If a government expends the any portion of these tax proceeds in another

fund, the government must report the tax revenue in this fund first and then transfer

the proceeds to the appropriate fund. Note that, because of the very specific

expenditure, budgeting, and reporting requirements applicable to the restricted portion

of this tax revenue, expenditures of the restricted portion should be accounted for in

this fund only (unless the funds are being used to finance construction projects or to

make debt service payments specifically authorized/required by state law).

280

Rental motor vehicle excise tax fund--Accounts for rental motor vehicle excise tax

collected as allowed by general law. If the government is expending these tax

proceeds in another fund type, the government must report the tax revenue in this fund

first and then transfer the proceeds to the appropriate fund.

300

Capital projects funds-- Capital projects funds are used to account for and report financial

resources that are restricted, committed, or assigned to expenditure for capital outlays,

including the acquisition or construction of capital facilities and other capital assets. If a

government finances a capital project from multiple funding sources, the following rules

apply in this order:

1. If general obligation bonds are one of the funding sources, fund 310 must be used for the total financing of the project.
2. If special purpose local option sales taxes are one of the funding sources (and no general obligation bonds are being used) fund 320 must be used for the total financing of the project.
3. If transportation special district local option sales taxes (75% approved projects list funds)are one of the funding sources (and no general obligation bonds or special purpose

Part III--Page 2

Account Descriptions

local option sales taxes are being used) fund 335 must be used for the total financing of the project.

4. With any other combinations of revenue sources, the primary revenue source in terms of "total project revenues" defines which fund a government must use.

310

General obligation bond fund--Accounts for general obligation bond proceeds to

be used for the acquisition and construction of major capital facilities.

320

Special purpose local option sales tax (SPLOST) fund--Accounts for capital

projects financed from SPLOST funds. If the government is expending these tax

proceeds in an enterprise fund, the government must report the tax revenue in this

fund first and then transfer the proceeds to the enterprise fund.

330

Homestead option sales tax (HOST) fund--Accounts for HOST proceeds used to

replace funds lost as a result of providing for a homestead exemption from county ad

valorem taxes.

335

Transportation special district local option sales and use tax (TSPLOST) fund--

Accounts for capital transportation projects financed from TSPLOST funds

(O.C.G.A. 48-8-244).

340

Grant fund--Accounts for capital grants used to finance major capital projects. The

2% grant rule (see fund 220) does not apply to this fund.

350

Local resources fund--Accounts for capital projects financed from other

unrestricted local funds, usually as a result of an operating transfer from the general

fund.

360

Revenue bond fund--Accounts for revenue bond proceeds to be used for the

acquisition and construction of major capital facilities.

400

Debt service funds--Debt service funds are used to account for and report financial

resources that are restricted, committed, or assigned to expenditure for principal and interest.

410

General obligation bonds fund--Accounts for property taxes to be used to retire bond

principal and to pay interest on general obligation bonds.

420

Revenue bonds fund--Accounts for user charges to be used to retire bond principal

and to pay interest on revenue bonds that are not accounted for in enterprise funds.

430

Special purpose local option sales tax (SPLOST) fund--Accounts for SPLOST taxes

to be used to retire debt incurred (e.g., bonds or capital leases) to finance SPLOST-

approved projects.

450

Permanent funds--Permanent funds should be used to account for and report resources that

are restricted to the extent that only earnings, and not principal, may be used for purposes

that support the reporting government's programs--that is, for the benefit of the government

or its citizenry.

500

Enterprise funds-- Enterprise funds may be used to report any activity for which a fee is

Part III--Page 3

Account Descriptions

charged to external users for goods or services. Activities are required to be reported as enterprise funds if any one of the following criteria is met. Governments should apply each of these criteria in the context of the activity's principal revenue sources.

a) The activity is financed with debt that is secured solely by a pledge of the net revenues from fees and charges of the activity. Debt that is secured by a pledge of net revenues from fees and charges and the full faith and credit of a related primary government or component unit -- even if that government is not expected to make any payments -- is not payable solely from fees and charges of the activity. (Some debt may be secured, in part, by a portion of its own proceeds but should be considered as payable "solely" from the revenues of the activity.)

b) Laws or regulations require that the activity's costs of providing services, including capital costs (such as depreciation or debt service), be recovered with fees and charges, rather than with taxes or similar revenues.

c) The pricing policies of the activity establish fees and charges designed to recover its costs, including capital costs (such as depreciation or debt service).

While there may be other activities for which an enterprise fund would be appropriate, this chart specifically requires local governments to use the following enterprise funds.

505

Water and sewer fund--Accounts for government-provided water and sewer services

financed by user charges and other revenues. A government may establish separate

funds for water and sewer services.

510

Electric fund--Accounts for government-provided electricity financed by user charges

and other revenues.

515

Gas fund--Accounts for government-provided gas financed by user charges and other

revenues.

520

Combined utility fund--Accounts for the services of a combined utility operation

(e.g., water/sewer and electricity or water/sewer and gas) financed by user charges and

other revenues.

525

Cable television fund--Accounts for government-provided cable television. If a

government's fiber optic program is merged with their cable television program, they

should use fund 570. The government may provide this service directly to customers or

may contract for the service but still collect the revenues for the service.

530

Hospital fund--Accounts for a government-owned or operated hospital (GASB

Codification Section Ho5.102).

535

Nursing home fund--Accounts for government-provided nursing home care.

540

Solid waste fund (collection, recycling, and/or disposal)--Accounts for solid waste

management services. All local governments that own and/or operate an open

municipal solid waste or construction and demolition landfill must establish an

enterprise fund to account for all solid waste management revenues and expenditures.

All counties with a population of 25,000 and above (at the last census) and all cities

Part III--Page 4

Account Descriptions

with a population of 5,000 and above, that charge fees for any portion of their solid waste management services, must establish enterprise funds to account for all solid waste management revenues and expenditures. Solid waste management revenues and expenditures should include those associated with collection, recycling and disposal of solid waste; waste reduction practices; and solid waste public education efforts.
If the government is in the solid waste business, it must use this fund classification. A government is considered to be in the solid waste business if it contracts for these services (e.g., collection, recycling, disposal) with a private vendor and the government has input into the management of the service such as determining the number of pickups per week, whether the pickup is at the street or the curb or house, etc. If a government's only solid waste-related activity is the receipt of host fees from a privately owned landfill, this fund classification need not be used. If a government simply franchises geographic areas to particular private vendors and has no management input, the government is not in the collection business. If the government collects any fees from citizens for the contractor as a convenience and simply forwards the fees to the contractor (with or without an administrative fee deducted), and the government has no control over the services provided, the government is not be considered in the solid waste business, and therefore is not required to use this fund type.

545

Mass transit fund--Accounts for government-provided transit service that is generally

available and financed by user charges or other revenues. This classification is intended

for larger transit systems and is not to be used for transportation service to specific

population groups (e.g., senior citizens, ride share programs).

550

Airport fund--Accounts for government-operated airports that are financed by user

charges and other revenues and that offer commercial service. Airports that a fixed base

operator manages are not required to be classified in this fund classification.

555

Special facilities fund--Accounts for all facilities owned or operated by the

government for public gatherings, including: civic centers, government centers, arts

centers, convention centers, trade centers, exposition centers, community centers,

conference centers, theaters, amphitheaters, and museums. They must satisfy one or

more of the following criteria: (1) the facility is supported primarily by the hotel/motel

tax; (2) the facility is financed and operated in a manner similar to private business

enterprises, where the intent of the governing body is that the costs (expenses,

including depreciation) are financed or recovered primarily through user charges; (3)

the governing body has decided that periodic determination of revenues earned,

expenses incurred, and/or net income is appropriate for capital maintenance, public

policy, management control, accountability, or other purposes; ; (4) the primary use of

the facility includes recreational and/or cultural events for which participants are

charged a fee for attendance/admission; and (5) the primary use of the facility includes

meetings, conventions, trade shows, and other events for which fees are charged for use

of facility space and which are not intended for attendance solely by the government's

employees. This definition excludes facilities used primarily for government purposes,

such as public meetings, voting precincts, and other purposes generally benefiting the

government's citizenry. Also, this definition is not meant to include gymnasiums,

sports centers, senior centers, recreation centers, and swimming pools that may be used

for events for which the public is charged a fee or that may rent space for events.

Part III--Page 5

Account Descriptions

However, this is not meant to preclude a government from accounting for these types of facilities as enterprise funds if the government determines that doing so is appropriate.

570

Telecommunications fund--Accounts for government-sponsored fiber optic/cable

systems (i.e., integrated systems, Internet service provider). If a government's E-911

program is integrated into their telecommunications program, they must account for it

in this fund.

600

Internal service funds-- Account for any activity that provides goods or services to other

funds, departments, or agencies of the primary government and its component units, or to

other governments, on a cost-reimbursement basis. Internal service funds should be used

only if the reporting government is the predominant participant in the activity. Otherwise,

the activity should be reported as an enterprise fund.

700

Trust and agency funds-- Account for assets held in a trustee or agency capacity for others

and therefore cannot be used to support the government's own programs.These include the

following sub-classifications:

710

Agency funds-- Account for resources held by the reporting government in a purely

custodial capacity (assets equal liabilities). Agency funds typically involve only the

receipt, temporary investment, and remittance of fiduciary resources to individuals,

private organizations, or other governments.. Examples include assets the government is

holding temporarily for the various courts and for county constitutional officers.

715

Clerk of Superior Court fund--Accounts on a temporary basis for collections

from the clerk of the superior court that ultimately are transmitted to the general

fund.

720

Clerk of Probate Court fund--Accounts on a temporary basis for collections

from the clerk of the probate court that ultimately are transmitted to the general

fund.

725

Clerk of State Court fund. Account on a temporary basis for collections from

the clerk of the state court that ultimately are transmitted to the general fund.

730

Sheriff's fund--Accounts on a temporary basis for fees that the sheriff's office

collects and ultimately transmits to the general fund.

735

Recorder's Court fund--Accounts on a temporary basis for collections from

the recorder's courts that ultimately are transmitted to the general fund.

740

Tax commissioner's fund--Accounts on a temporary basis for taxes collected

by the tax commissioner that ultimately are transmitted to the appropriate taxing

body and/or other county funds.

745

Municipal Court fund--Accounts on a temporary basis for fines collected by

the municipal court that ultimately are transmitted to the general fund.

750

Magistrate Court fund--Accounts on a temporary basis for fines collected by

the magistrate court that ultimately are transmitted to the general fund.

Part III--Page 6

Account Descriptions

760

Other post-employment benefits fund--Accounts for OPEB plans not

required to be accounted for in a trust fund.

770

Trust funds--Account for assets held by a government in a trustee capacity.

775

Pension trust fund-- Account for resources that are required to be held in trust for

the members and beneficiaries of defined benefit pension plans and defined

contribution plans.

780

Other post-employment benefits trust fund-- Account for resources that are

required to be held in trust for other postemployment benefit plans or other

employee benefit plans.

785

Private purpose trust fund-- Account for all other trust arrangements under

which principal and income benefit individuals, private organizations, or other

governments.

Part III--Page 7

Account Descriptions

CLASSIFICATIONS - STATEMENT OF POSITION

11

ASSETS and DEFERRED OUTFLOWS OF RESOURCES

11.1000 Current assets

11.1100

Cash (including cash equivalents)--Currency, coins, checks, money orders, and bankers' drafts on hand or on deposit with an official or agent designated as custodian of cash or demand deposits with financial institutions. Cash equivalents are short-term highly liquid investments including treasury bills, commercial paper, and money market funds.

11.1110

Cash in bank--Demand deposits with financial institutions.

11.1160

Petty cash--Currency and coins set aside to pay small obligations when the issuance of a check is not cost-effective.

11.1180

Change fund--Currency and coins set aside to make change.

11.1200

Cash with fiscal agent--Deposits with fiscal agents, such as commercial banks, for the payment of matured bonds and interest.

11.1300

Investments--Current--Securities expected to be held for less than one year and that generate revenue as interest or dividends.

11.1400

Interest receivable--investments--The interest receivable on all investments.

11.1500 11.1510

Taxes receivable--Current--The uncollected portion of taxes that a government has levied, that are due within one year and that are not yet considered delinquent. Governments would report sales taxes receivable in account 11.2700.
Allowance for uncollectible current taxes (credit)--That portion of current taxes receivable estimated not to be collectible. The balance in this account is reported as a deduction from taxes receivable--Current to indicate net current taxes receivable.

11.1600 11.1610

Taxes receivable--delinquent--Taxes remaining unpaid on and after the date, on which a penalty for nonpayment attaches. Delinquent taxes receivable are classified as such until paid, abated, canceled, or converted into tax liens.
Allowance for uncollectible delinquent taxes (credit)--That portion of delinquent taxes receivable estimated not to be collectible. The balance in this account is reported as a deduction from taxes receivable--delinquent to indicate net delinquent taxes receivable.

11.1700 11.1710

Interest and penalties receivable--taxes--The uncollected portion of interest and penalties receivable on taxes.
Allowance for uncollectible interest and penalties (credit)--That portion of interest and penalties receivable on taxes estimated not to be collectible. The balance in this account is reported as a deduction from interest and penalties receivable-- taxes to indicate net interest and penalties receivable--taxes.

Part III--Page 8

Account Descriptions

11.1800 11.1810 11.1900
11.1930 11.2100 11.2110 11.2200 11.2230 11.2300 11.2330 11.2400 11.2430

Tax liens receivable--Legal claims against property that have been exercised because of nonpayment of delinquent taxes, interest, and penalties. Amounts accumulated in this account include delinquent taxes, interest and penalties receivable thereon, and costs of converting delinquent taxes into tax liens.
Allowance for uncollectible tax liens (credit)--That portion of tax liens receivable estimated not to be collectible. The balance in this account is reported as a deduction from tax liens receivable to indicate net tax liens receivable.
Accounts receivable--Amounts owed on open accounts from private individuals or organizations for goods and services furnished by a government (excluding amounts due from other funds or intergovernmental receivables). Although taxes and special assessments receivable could be considered forms of accounts receivable, they should be recorded and reported separately in taxes receivable and special assessments receivable accounts.
Allowance for uncollectible accounts receivable (credit)--That portion of accounts receivable estimated not to be collectible. The balance in this account is reported as a deduction from accounts receivable to indicate net accounts receivable.
Unbilled accounts receivable--The estimated amount of accounts receivable for goods and services rendered but not yet billed to customers.
Allowance for uncollectible unbilled accounts receivable (credit)--That portion of unbilled accounts receivable estimated not to be collectible. The balance in this account is reported as a deduction from unbilled accounts receivable to indicate net unbilled accounts receivable.
Special assessments receivable--Current--The uncollected portion of special assessments a government unit has levied. This account represents amounts due within one year and not yet considered delinquent.
Allowance for uncollectible current special assessments (credit)--That portion of current special assessments receivable estimated not to be collectible. The balance in this account is reported as a deduction from special assessments receivable-- Current to indicate net current special assessments receivable.
Special assessments receivable--non-current--Special assessments that governments have levied but that are not due within one year.
Allowance for uncollectible non-current special assessments (credit)--That portion of non-current special assessments receivable estimated not to be collectible. The balance is reported as a deduction from special assessments receivable--noncurrent to indicate net non-current special assessments receivable.
Special assessments receivable--delinquent--Special assessments remaining unpaid on and after the date to which a government attaches a penalty for nonpayment.
Allowance for uncollectible delinquent special assessments (credit)--That portion of delinquent special assessments receivable estimated not to be collectible. The
Part III--Page 9

11.2500
11.2510 11.2600 11.2630 11.2700
11.2800
11.2830 11.2900 11.2930 11.3000 11.3010

Account Descriptions
balance in this account is reported as a deduction from special assessments receivable--delinquent to indicate net delinquent special assessments receivable.
Special assessment liens receivable--Legal claims that have been exercised against property because of nonpayment of delinquent special assessments, interest, and penalties. Amounts accumulated in this account include delinquent special assessments, interest and penalties receivable thereon, and costs of converting delinquent special assessments into special assessment liens.
Allowance for uncollectible special assessment liens (credit)-- That portion of special assessment liens receivable estimated not to be collectible. The balance in this account is reported as a deduction from special assessment liens receivable to indicate net special assessment liens receivable.
Interest receivable--special assessments--The uncollected portion of interest receivable due on unpaid installments of special assessments.
Allowance for uncollectible special assessment interest (credit) --That portion of special assessment interest estimated not to be collectible. The balance in the account is reported as a deduction from interest receivable--special assessments to indicate net special assessment interest receivable.
Intergovernmental receivable--Amounts due the reporting government from another government. These amounts may represent intergovernmental grants, entitlements, or shared revenues or may represent taxes collected for the city government by the county government, loans, and charges for goods or services rendered by the reporting government for another government. This account may include the sales taxes that the State of Georgia has collected on behalf of local governments and not yet remitted.
Notes receivable--An unconditional written promise, signed by the maker, to pay a certain sum on demand or at a fixed or determinable future time either to the bearer or to the order of a person designated therein. For example, a government sells a piece of property for a note that the maker will repay over several years. This account may include the use of CDBG resources for mortgage loans.
Allowance for uncollectible notes (credit)--That portion of notes receivable estimated not to be collectible. The balance in this account is reported as a deduction from notes receivable to indicate net notes receivable.
Rent receivable--Amounts due to the government pursuant to operating leases and rental agreements.
Allowance for uncollectible rent (credit)--That portion of rent estimated not to be collectible. The balance in this account is reported as a deduction from rent receivable to indicate net rent receivable.
Pledged receivable--Amounts owed to the government that have been pledged as collateral in a collateralized borrowing transaction.
Allowance for uncollectible pledged receivable (credit)--The portion of pledged receivable estimated not to be collectible.
Part III--Page 10

Account Descriptions

11.3020

Residual interest in excess receivable collections--Amount reflecting a residual right (of the transferor government in a collateralized borrowing arrangement) to excess collections of pledged receivables.

11.3100

Due from other funds (specify fund)--Amounts owed for goods and services rendered to a particular fund by another fund in the government reporting entity (see account 12.1900).

11.3200

Interfund receivable (specify fund)-- Amounts that are owed, other than charges for goods and services rendered, to a particular fund by another fund in the government reporting entity and that are due within one year. This amount normally includes shortterm loans between funds (see account 12.2100).

11.3300

Advances to other funds (specify fund)--Amounts that are owed, other than charges for goods and services rendered, to a particular fund by another fund in the government reporting entity and that are not due within one year. This account normally includes long-term loans between funds (see account 12.5100).

11.3500

Advances to employees--Amounts employees owe to the government for cash advances (e.g., travel advances).

11.3600

Inventories--materials and supplies--Materials and supplies on hand for future consumption.

11.3700

Inventories--stores for resale--Goods held for resale rather than for use in operations.

11.3800

Prepaid items--Charges entered in the accounts for benefits not yet received. Prepaid items (e.g., prepaid rent and unexpired insurance premiums) differ from deferred charges and are regularly recurring costs of operation.

11.3900

Unamortized premiums on investments--The unamortized portion of the excess of the amount paid for securities over their face value (excluding accrued interest).

11.4100

Unamortized discounts on investments (credit)--The unamortized portion of the excess of the face value of securities over the amount paid for them (excluding accrued interest).

11.5000 Non-current assets

11.5100

Receivables--non-current--Amounts owed to the government by other third parties that these parties will not repay within one year. For example, if a government were to sell a piece of land that the purchaser would repay over several years, the non-current portion of the total receivable would be recorded here.

11.5200

Investments--long-term--Securities and real estate that are held for more than one year and that generate revenue as interest, dividends, rentals, or operating lease payments. This account does not include real estate used in government operations. This account includes certain securities (e.g., certificates of deposit) that are classified as deposits in the notes to the financial statements to disclose credit and market risks.

Part III--Page 11

Account Descriptions

11.6000 Restricted assets

11.6100

Cash--Currency, coins, checks, money orders, and bankers' drafts on hand or on deposit with an official or agent designated as custodian of cash or demand deposits with financial institutions for restricted assets. Cash equivalents are short-term highly liquid investments including treasury bills, commercial paper, and money market funds.

11.6200

Investments--Securities that generate revenue as interest and dividends for restricted assets.

11.6300

Customer deposits--Deposits made by customers as a prerequisite to receiving the goods or services the government provides.

11.7000 Capital assets

11.7100

Sites--Land purchased or otherwise acquired by the government. This account includes costs incurred in preparing land for use (e.g., razing of structures).

11.7200

Site improvements--Permanent improvements, other than infrastructure (11.7300) and buildings (11.7400), that add value to land (e.g., fences, retaining walls, pavements).

11.7210

Accumulated depreciation--site improvements (credit)--The accumulation of systematic and rational allocations of the estimated cost of using improvements, on a historical cost basis, over the useful lives of the improvements.

11.7300

Infrastructure--Infrastructure that the government built or for which the government assumed title. Examples include highways, roads, streets, bridges, curbs, gutters, tunnels, and street lights.

11.7310

Accumulated depreciation--infrastructure (credit)--The accumulation of systematic and rational allocations of the estimated costs of using infrastructure.

11.7400

Buildings and building improvements--Permanent structures purchased or otherwise acquired by the government and improvements thereon. This account includes costs incurred in the acquisition of buildings (e.g., broker's fees).

11.7410

Accumulated depreciation--buildings and building improvements (credit)-- The accumulation of systematic and rational allocations of the estimated cost of using buildings, over the useful lives of the buildings.

11.7500

Machinery and equipment--Tangible property of a permanent nature, other than land or buildings and improvements thereon (e.g., machinery, tools, trucks, and furnishings). This account includes costs incurred in the acquisition of machinery and equipment (e.g., transportation costs).

11.7510

Accumulated depreciation--machinery and equipment (credit)--The accumulation of systematic and rational allocations of the estimated cost of using machinery and equipment, on an historical cost basis, over the useful lives of the machinery and equipment.

Part III--Page 12

Account Descriptions

11.7600

Construction in progress--The cumulative cost of construction undertaken but not yet completed.

11.7850

Works of art and historical treasures--The balance of this account represent the cost of individual works of art or a group of original art works, documents and books with historical or literary significance, and artifacts. The items in this category have useful lives that are diminished over time.

11.7860

Accumulated depreciation--works of art and historical treasures (credit)--The accumulation of systematic and rational allocations of the estimated cost of displaying the collection of works of art and historical treasures.

11.7900

Intangible assets--assets having no physical substance, not in monetary form and with no claims or rights to assets in a monetary form, and that have a life of more than one year.

11.7910

Accumulated amortization--intangible assets (credit)--The accumulation of periodic credits made to record the expiration in the useful life of intangible assets.

11.7950

Other capital assets (nondepreciable) Capital assets with an indefinite useful life not properly reported in some other category (for example, easements).

11.8000 Other assets

11.8100

Investments--joint venture--Government investments and subsequent allocations of earnings or losses for joint ventures reported using the equity method of accounting.

11.9000 Deferred outflows of resources--Outflow of a resource that relates to a future period

11.9100

Deferred charge on refunding--Unamortized difference between the carrying value of refunded debt and the resources used to defease it.

11.9200

Deferred outflow of resources _____________. Deferred outflows of resources other than deferred charges on refundings.

12

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES

12.1000 Current liabilities

12.1100

Accounts payable--A short-term liability account reflecting amounts owed to private persons or organizations for goods and services a government receives.

12.1200

Salaries and wages payable--Amounts owed to employees for salaries and wages earned but that the government has not yet paid.

12.1300

Payroll deductions payable--Voluntary and non-voluntary deductions from employees' adjusted gross payroll that the government has not yet remitted to the receiving third party. Separate accounts may be established for each sub-account.

Part III--Page 13

Account Descriptions

12.1400
12.1450 12.1500 12.1600 12.1700 12.1800 12.1900 12.2100 12.2200 12.2300 12.2400 12.2500
12.2600
12.2700

Employer's share of employee benefits--Current--Amounts due and payable from current resources to employees for compensated absences and to third parties for the employer's share of employee benefits (e.g., Social Security, pension, and employee insurance). Separate accounts may be established for each sub-account.
Termination benefits payable--Current --Liability for benefits owed to terminated employees due within one year.
Claims and judgments payable-- Amounts owed as the result of administrative or court decisions, including workers' compensation, unemployment, improper arrests, property damage, and condemnation awards.
Contracts payable--Amounts due on contracts for goods or services furnished to a government.
Retainage payable--Amounts due on construction contracts. Such amounts represent a percentage of the total contract price that is not paid pending final inspection, the lapse of a specified time, or both.
Intergovernmental payable--Amounts owed by the government reporting entity to another government.
Due to other funds (specify fund)--Amounts owed for goods and services rendered by a particular fund to another fund in the government reporting entity (see account 11.3100).
Interfund payable (specify fund)--Amounts that are owed, other than charges for goods and services rendered, by a particular fund to another fund in the government reporting entity, and that are due within one year (see account 11.3200).
Matured bonds payable--Unpaid bonds that have reached or passed their maturity date.
Matured interest payable--Unpaid interest on bonds that have reached or passed their maturity date.
Accrued interest payable--Interest costs related to the current period and prior periods, but not due until a later date.
Unearned revenue--Amounts for which asset recognition criteria have been met, but for which revenue recognition criteria have not yet been met. Under the modified accrual basis of accounting, such amounts can be measurable but are not available for expenditure.
Deposits payable--Deposits received from third parties, other than customer deposits (see account 12.7100) for specific purposes, that the government will subsequently return.
Notes payable--Current--The face value of notes generally due within one year, including all tax anticipation and revenue anticipation notes payable (Ga. Const., Art IX, 5, para 45).

Part III--Page 14

Account Descriptions

12.2800
12.2820 12.2840 12.2860 12.2880
12.3000
12.3010 12.3020
12.3100 12.3200
12.3400 12.3600

Bonds payable--Current--The face value of bonds due within one year, except for deep-discount bonds (e.g., zero-coupon). The accreted value of deep-discount bonds due within one year should be presented in this account.
General obligation bonds payable--The face value of general obligation bonds due within one year (Ga. Const., Art IX, 5, para 1).
Special assessment debt payable with government commitment--The face value of special assessment bonds due within one year when the government is obligated in some manner for repayment of the bonds.
Revenue bonds payable--The face value of revenue bonds due within one year (O.C.G.A. 36-82-64).
Other bonds payable--The face value of bonds that are due within one year and that are to be repaid from specific governmental fund revenues.
Pledged revenues payable--The liability of the pledging government to be repaid from collections of pledged receivables from a collateralized transaction. (for government
wide statements and proprietary funds).
Excess collections of purchased receivables payable--The amount of excess collections to be remitted to the transferor government from a collateralized borrowing arrangement.
Repurchase of receivables obligations payable--The estimated liability of a transferor government for amounts owed to the transferee related to obligations to repurchase the receivables or obligations resulting from recourse provisions.
Capital leases payable--Current--Current portion of the discounted present value of total future stipulated payments on lease agreements that were capitalized (O.C.G.A. 3660-13a).
Closure and post-closure care costs--Current--The current portion of closure and post-closure care costs for government-owned landfills (GASB Codification Section L10.109).
Pollution Remediation Obligation--Current --The balance of this account represents the government's liability for remediation activities to address the current detrimental effects of existing pollution within the next 12 months.
Other current liabilities--Current portion of liabilities for unfunded pension obligations and similar items. Appropriately descriptive account titles should be used for such items.

12.5000 Non-current liabilities

Part III--Page 15

Account Descriptions

12.5100 12.5200
12.5250 12.5260 12.5265
12.5300 12.5400
12.5500 12.5600
12.5620 12.5640 12.5660 12.5680 12.5700

Advances from other funds (specify fund)--Amounts that are owed, other than charges for goods and services rendered, by a particular fund to another fund in the government reporting entity and that are not due within one year. Employer's share of employee benefits--non-current--Amounts due and payable from future resources to employees for compensated absences and to third parties for the employer's share of employee benefits (e.g., Social Security, pension, and employee insurance). Separate accounts may be established for each sub-account.
Termination benefits payable--non-current--Liability for benefits owed to terminated employees that are not due within one year.
Net other post-employment benefits obligation--The balance of this account represents the difference between the annual actuarially determined OPEB Cost and the government's contributions to the plan.
Net pension obligation--The balance of this account represents the difference between the annual actuarially determined Pension Cost and the government's contributions to the plan.
Notes payable--non-current--The face value of notes not due within one year.
Capital leases payable--non-current--Non-current portion of the discounted present value of total future stipulated payments on lease agreements that are capitalized (O.C.G.A. 36-60-13a).
Deferred compensation benefits payable--Amounts held by the government or others on behalf of participants in Internal Revenue Code Section 457 deferred compensation plans. Bonds payable--non-current--The face value of bonds not due within one year, except for deep-discount bonds (e.g., zero-coupon). The accreted value of deep-discount bonds not due within one year should be presented in this account.
General obligation bonds payable--The face value of general obligation bonds not due within one year (Ga. Const., Art IX, 5, para 1).
Special assessment debt payable with government commitment--The face value of special assessment bonds not due within one year when the government is obligated in some manner for repayment of the bonds.
Revenue bonds payable--The face value of revenue bonds not due within one year (O.C.G.A. 36-82-64).
Other bonds payable--The face value of bonds that are not due within one year and that are to be repaid from specific governmental fund revenues.
Unamortized charge-refunding bonds (debit or credit balance)--The unamortized portion of the difference between the reacquisition price and the net carrying amount of debt that has been refunded in either an advance refunding or current refunding transaction. This account is added to or deducted from the related debt reported on the

Part III--Page 16

Account Descriptions 17

balance sheet.

12.5800 12.5900
12.6000
12.6100

Unamortized premiums on bonds--The unamortized portion of the excess of bond proceeds over their face value (excluding accrued interest and issuance costs).
Unamortized discounts on bonds (debit)--The unamortized portion of the excess of the face value of bonds over the amount received from their sale (excluding accrued interest and issuance costs).
Arbitrage payable--non-current--The long-term portion of the arbitrage due to the United States Treasury Department as required by federal law.
Closure and post-closure care costs--non-current--The long-term portion of closure and post-closure care costs for government-owned landfills (GASB Codification Section L10.109).

12.6400 12.6500 12.6510 12.6520 12.6600

Pollution remediation obligation--non-current--The balance of this account represents the government's liability for remediation activities to address the current or potential detrimental effects of existing pollution not due within the next 12 months.
Pledged revenues payable--Non-current portion of the liability of the pledging government to be repaid from collections of pledged receivables from a collateralized transaction. (for government wide statements and proprietary funds).
Excess collections of purchased receivables payable --Non-current portion of the amount of excess collections to be remitted to the transferor government from a collateralized borrowing arrangement.
Repurchase of receivables obligations payable- -Non-current portion of the estimated liability of a transferor government for amounts owed to the transferee related to obligations to repurchase the receivables or obligations resulting from recourse provisions.
Other non-current liabilities--Non-current portions of liabilities for items not addressed in above accounts. Appropriately descriptive account titles should be used for these items.

12.7000 Liabilities payable from restricted assets

12.7100

Customer deposits payable--Liability for deposits made by customers as a prerequisite to receiving the goods or services the government provides.

12.7200 Revenue bonds payable--The face value of revenue bonds due from restricted assets.

12.7300

Accrued interest payable--Interest costs from restricted assets, related to the current period and prior periods, but not due until a later date.

Part III--Page 17

12.7400

Account Descriptions
Excess OPEB assets due to employers (OPEB Agency Fund account)--Account should only be used in an agency fund.

12.9000 Deferred inflows of resources--Inflow of a resource that relates to a future period.

12.9100

Unavailable revenue--Amounts under the modified accrual basis of accounting for which asset recognition criteria has been met, but for which revenue recognition criteria have not yet been met because such amounts are measurable but not available for expenditures.

12.9200

Deferred charge on refunding--Unamortized difference between the carrying value of refunded debt and the resources used to defease it.

12.9300

Deferred inflows of resources--Deferred inflows of resources other than deferred charges on refundings.

13

NET POSITION--EQUITIES

13.3000 Net position (Proprietary and Fiduciary Fund Types only)

13.3100

Net investment in capital assets--The cost of the capital assets, less accumulated depreciation, less any capital related debt (e.g., bonds, capital leases).

13.3200

Restricted for___________--Segregation of a portion of net position when constraints are placed on net position use are either externally imposed by creditors, grantors, contributors, or laws and regulations of other governments or imposed by law through constitutional provisions.

13.3250

Restricted for enabling legislation--Segregation of a portion of net position when constraints placed on net position use are imposed by enabling legislation.

13.3260

Restricted--permanent endowment/principal expendable

13.3270

Restricted--permanent endowment/principal nonexpendable

13.3300

Held in trust for pension benefits--The difference between the assets and liabilities of pension plans reported by the employer or sponsor government in a pension trust fund.

13.3400

Unrestricted--The residual amount of total net position less invested in capital assets net of related debt and restricted net position.

13.5000 Fund balance (Governmental Fund Types only)

13.5100

Fund balance-nonspendable

13.5110

Fund balance --nonspendable-not in spendable form--inventories and prepaid items. Segregation of a portion of fund balances to indicate that inventories and prepaid items cannot be spent because they are not in spendable form.

Part III--Page 18

Account Descriptions

13.5120 13.5130 13.5140 13.5200
13.5300
13.5400

Fund balance--nonspendable--not in spendable form--______. Amount cannot be spent because they are not in spendable form. This category typically includes items such as assets for resale, long-term notes and loans receivable, and advances to other funds. However, if the proceeds from the sale or collection of these items are restricted, committed, or assigned they should be included in the restricted, committed or assigned category rather than nonspendable fund balance.
Fund balance--nonspendable--requirement to maintain intact-- endowments. Segregation of a portion of fund balance to indicate that there is a legal or contractual requirement that the amount be maintained intact. The corpus of a permanent fund is an example of this situation.
Fund balance--nonspendable--requirement to maintain intact--______. For other than endowments, a segregation of a portion of fund balance to indicate that there is a legal or contractual requirement that the amount be maintained intact.
Fund balance--restricted--Portion of fund balance representing amounts that are subject to externally enforceable legal restrictions that include those externally imposed by creditors, grantors, or laws or regulations of other governments, or imposed by law through constitutional provisions or enabling legislation. This amount includes resources that will be used to liquidate encumbrances payable from restricted resources. Stabilization funds (amounts set aside for protection from emergencies, revenue shortfalls, and budgetary imbalances), if formally set aside for use only upon the occurrence of specific circumstances, would be classified as restricted. In order to be classified as restricted, the circumstances in which the stabilization funds can be used must be nonroutine and specific, as well as externally enforceable. Stabilization funds are different from minimum fund balance requirements. Minimum fund balance policies do not place a limitation on how resources can be spent; therefore, minimum fund balance amounts should be disclosed in the notes to the financial statements.
Fund balance--Committed--Amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government's highest level of decision-making authority should be reported as committed fund balance. Those committed amounts cannot be used for any other purpose unless the government removes or changes the specified use by taking the same type of action (for example, legislation, resolution, ordinance) it employed to previously commit those amounts. The authorization specifying the purposes for which amounts can be used should have the consent of both the legislative and executive branches of the government, if applicable. Committed fund balance also should incorporate contractual obligations to the extent that existing resources in the fund have been specifically committed for use in satisfying those contractual requirements. Committed fund balance would include resources committed to liquidate encumbrances. If a stabilization arrangement is in place based on internally imposed constraints, and if circumstances are nonroutine and specific in nature, these resources may be committed. The formal action to commit fund balance must occur prior to the end of the reporting period (even if the precise amount is not known at that time).
Fund balance--assigned--Amounts that the government intends to use for a specific purpose; the intent shall be expressed by the governing body or a body to which the
Part III--Page 19

Account Descriptions

governing body has delegated authority. The portion of fund balance that will be used to balance the subsequent year's budget should also be classified as an assignment. However, the amount assigned to cover a budget shortfall shall not exceed the budgeted excess expenditures over revenues. Also, assignment includes resources that will be used to liquidate encumbrances related to purchase orders payable from assigned resources. Stabilization funds should NOT be reported as assigned fund balance. The General Fund may report an assigned fund balance only if it does not result in a deficit unassigned fund balance. Assigned fund balance actions may occur after the end of the reporting period.

13.5500

Fund balance--unassigned--The difference between the total fund balance in a governmental fund and its nonspendable, restricted, committed, and assigned components. Only the General Fund may report positive amounts of unassigned fund balance. If a governmental fund other than the General Fund were to have nonspendable, restricted, and committed fund balance in excess of total fund balance, the difference would be reported as negative unassigned fund balance.

CLASSIFICATIONS--INFLOWS OF RESOURCES

31

TAXES

31.1000

General property taxes are ad valorem taxes levied on an assessed valuation of real and/or personal property. The distinguishing characteristics of general property taxes are that the revenues are (1) derived from taxes, (2) levied by the government reporting entity, and (3) assessed on the general property. From this group are eliminated (1) all non-tax revenues, (2) all taxes levied by another level of government, such as a county or state or the federal government, even when they are distributed to another government, and (3) all taxes levied by the government reporting entity upon subjects or bases other than general property. (Ga. Const., Art VII, 1, para 3, Art IX, 4, Art VII, 2; O.C.G.A. 48-5-2, 48-5-7.1--48-5-7.5, 48-5-40--48-5-56, 48-5-273, 48-5-359.1; Title 48, ch. 6, arts. 1 and 3.)

31.1100

Real property--Current year includes land, buildings, permanent fixtures, and improvements due in the current year.

31.1110

Public utility--Levied on real property owned by public utilities.

31.1120

Timber--Levied on sales of timber.

31.1190

Other--levies not included above.

31.1200

Real property--prior year--Includes land, buildings, permanent fixtures, and improvements due in the prior year.

31.1300

Personal property--Current year--Includes property that can be moved with relative ease, such as motor vehicles, boats, machinery, and inventoried goods due in the current year.

31.1310

Motor vehicle--Levied on motor vehicle personal property.

Part III--Page 20

Account Descriptions

31.1315
31.1320 31.1330
31.1340
31.1350
31.1390 31.1400
31.1500
31.1600
31.1700
31.1710 31.1720 31.1730 31.1740 31.1750 31.1760 31.1790
31.3000

Motor vehicle title ad valorem tax fee--(O.C.G.A. 48-5C-1) Effective March 1, 2013 title ad valorem tax fee revenue will be received when a vehicle is purchased and/or titled in Georgia.
Mobile home--Levied on mobile home personal property.
MARTA--Levied on MARTA. This should only be applied to Fulton and DeKalb Counties.
Intangible (regular and recording)--Levied on intangible personal property. O.C.G.A. 48-6-60
Railroad equipment--Levied on railroad equipment. O.C.G.A. 48-5511
Other--levies not included above.
Personal property--prior year--Includes property that can be moved with relative ease, such as motor vehicles, boats, machinery, and inventoried goods due in the prior year.
Property not on digest--Includes the assessed value of properties that are not on the digest at the time tax bills are calculated and mailed to taxpayers and could include, for example, property inadvertently left off the digest, failure of a property owner to file with the tax assessor, and the differences in assessed value resulting from the settlement of appeals.
Real estate transfer (intangible)--Revenues received from taxes imposed on any conveyance of real property when the value of the interest transferred exceeds $100 (O.C.G.A. 48-6-1 through 48-6-10).
Franchise taxes--Imposed on the privilege of using public property for private purposes. The taxes should be classified by type of service as follows (O.C.G.A. Title 48, ch. 5, art. 9 and O.C.G.A. Title 36, ch. 18; 36-34-2.):
Electric Water Gas Sewage Television cable Telephone Other
General sales and use taxes are imposed upon the sale or consumption of goods and/or services, generally with few or limited exemptions. An example of a general sales tax is a tax on the retail price of all goods sold within a taxing jurisdiction, with the exception of food purchased for consumption off the premises.

Part III--Page 21

Account Descriptions

31.3100

Local option sales and use taxes--Levied on the purchase, sale, rental, storage, use, or consumption of tangible personal property and related services and are subject to voter approval. (Ga. Const., Art IX, 2, para 6; O.C.G.A. 48-7-149, 48-8-3; Title 48, ch. 8, art. 2.)

31.3200

Special purpose local option sales and use taxes--Levied for certain purposes and subject to voter approval, imposed on the purchase, sale, rental, storage, use, or consumption of tangible personal property and related services. (O.C.G.A. 48-7-149, 48-8-3; Title 48, ch. 8, art. 3, pt. 1.) This account applies to counties only. Municipalities should report sales tax received from counties in revenue account 33.7100.

31.3300

Homestead option sales and use taxes--Levied by counties that do not levy local option sales and use tax. They may be imposed in conjunction with an additional homestead exemption--subject to voter approval of both the tax and the homestead exemption--as a 1% tax imposed on the purchase, sale, rental, storage, use, or consumption of tangible personal property and related services. (Ga. Const., Art IX, 2, para 6; O.C.G.A. 48-7-149, 48-8-3, 48-8-6; Title 48, Ch. 8, art. 2A.)

31.3400

Transportation special district local option sales and use taxes--Levied pursuant to the Transportation Investment Act of 2010 for public transportation projects within the district and subject to voter approval. (O.C.G.A. 48-8-244).

31.3900

Other--Levies not included above.

31.4000

Selective sales and use taxes are imposed on the sale, distribution or consumption of selected goods or services.

31.4100

Hotel/motel--Levied for rooms, lodging, or accommodations furnished by hotels, motels, inns, tourist camps, tourist cabins, or any other place regularly furnishing rooms, lodgings, and accommodations. (O.C.G.A. Title 48, ch. 13, art. 3.)

31.4200

Alcoholic beverage excise--Levied on the distribution of distilled spirits, malt beverages, and wine. (O.C.G.A., 3-3-2, 3-4-40, 3-4-80, 3-5-4, 3-5-40, 3-5-80, 3-5-81, 3-6-3, 3-6-40, 3-6-60.)

31.4300

Local option mixed drink--Levied on the sale of distilled spirits by the drink. (O.C.G.A. 3-4-130, 3-4-131.)

31.4400

Excise tax on rental motor vehicles--Levied for the rent or lease of a motor vehicle for 31 or fewer consecutive days. (Ga. Const., Art IX, 2, para 6; O.C.G.A. Title 48, ch. 13, art. 5.)

31.4500

Excise tax on energy--Optional local excise tax on energy used in manufacturing within the local government's jurisdiction (O.C.G.A. 48-13-110

Part III--Page 22

Account Descriptions

31.4900
31.5000 31.5100 31.5200 31.6000
31.6100
31.6200
31.6300 31.8000 31.9000
31.9100 31.9110 31.9120 31.9200 31.9300

through 48-13-118).
Other--revenues not included above.
Local option income taxes are levied on the same income taxable by the State of Georgia, subject to voter approval. (O.C.G.A. Title 48, ch. 7, art. 6.)
Individual--Levied on the same individual income taxable by the State of Georgia.
Corporate--Levied on the same corporate income taxable by the State of Georgia.
Business taxes are levied on business activities of all or designated types of businesses.
Business and occupation taxes--Levied on businesses and practitioners of occupations and professions which maintain a physical location or office within the unincorporated area of a county or within the corporate limits of a city. The tax may also be levied on those businesses and practitioners of professions and occupations with no location or office in the state under certain conditions as outlined in O.C.G.A. 48-13-7. The tax can be based on one or a combination of the following: flat tax, profitability ratio, gross receipts, and number of employees. (Ga. Const., Art. IX, 4, para. 1(b); O.C.G.A. 2-10-105, 33-8-8, 36-1-22, 43-12-1, 48-5-354--48-5-356; 48-6-93; Title 48, ch. 13, art. 1; 48-1355.)
Insurance premium taxes--Levied by counties, municipalities, and consolidated governments based on the gross direct premiums collected by all insurance companies doing business in the state. (Ga. Const., Art IX, 4, para. 1(c); O.C.G.A. 33-8-8.1, 33-8-8.2, 33-8-8.3, 33-8-13.)
Financial institution taxes--Levied by counties, municipalities, and consolidated governments based on Georgia gross receipts, O.C.G.A. 48-6-93
Other taxes are tax revenues not included above.
Penalties and interest on delinquent taxes are amounts assessed as penalties for the payment of taxes after their due date, and the interest charged on delinquent taxes from their due date to the date of actual payment. Separate accounts should be used for penalties and interest on each type of tax.
General property--Penalties and interest on general property taxes. Real--Penalties and interest on delinquent real property taxes. Personal--Penalties and interest on delinquent personal property taxes.
Selective sales and use--Penalties and interest on delinquent selective sales and use taxes.
Local option income--Penalties and interest on delinquent local option income

Part III--Page 23

Account Descriptions

31.9400 31.9500
31.9900 32
32.1000
32.1100
32.1110 32.1120
32.1130
32.1140
32.1200
32.1210 32.1220 32.1230 32.1290 32.1900 32.2000
32.2200
32.2210
32.2220

taxes.
Business--Penalties and interest on delinquent business taxes.
Fi Fa--Amounts collected to recover the cost of filing Fi Fa's (Fieri Facias) on delinquent taxes and fees for filing tax liens.
Other--Revenues not included above.
LICENSES AND PERMITS (Ga. Const., Art. IX, 4, para. 1(b); O.C.G.A. 3-4-50, 3-5-43; Title 48, ch. 13, art. 1.)
Business Licenses are revenues collected from businesses for the issuance of licenses and permits by the local government.
Alcoholic beverages--Fees collected for the issuance of licenses relating to alcoholic sales.
Beer--Fees collected for the issuance of beer licenses authorizing the retail sale of beer. Wine--Fees collected for the issuance of wine licenses authorizing the retail sale of wine.
Liquor--Fees collected for the issuance of distilled spirits licenses authorizing the retail sale of distilled spirits.
Bar cards--Fees collected for the issuance of distilled spirits licenses authorizing the pouring of distilled spirits.
General business license--Fees collected relating to general business licenses.
Real estate--Fees relating to real estate licenses.
Insurance--Fees relating to insurance licenses.
Logging permits--Fees relating to logging permits.
Other fees--Fees not included above.
Other--Fees not included any other classification under business licenses.
Non-business licenses and permits are revenues from all non-business licenses and permits levied according to the benefits presumably conferred by the license or permit.
Building and signs--Fees relating to buildings and signs.
Zoning and land use--Fees collected from applicants for zoning and land use permits.
House moving--Fees collected for the issuance of permits to move a

Part III--Page 24

Account Descriptions

32.2230
32.2300
32.2400 32.2500
32.2900
32.2910
32.2920

house.
Sign--Fees collected for the issuance of sign permits authorizing the use of freestanding signs.
Motor vehicle operators--Fees collected for issuance of motor vehicle operators licenses (e.g., taxi operators).
Marriage licenses--Fees collected for issuance of marriage licenses.
Animal licenses--Fees collected for issuance of animal licenses.
Other fees not included above.
Pistol permit--Fees collected for issuance/re-issuance of pistol permits and/or certificates of residency.
Blasting fee--Fees collected for the issuance of blasting permits.

32.2930

Street number maintenance decals--Fees collected for painting street numbers on street curbs to better identify the residences to emergency personnel.

32.2990

Other--Fees not included in any other classification under non-business licenses and permits.

32.3000

Regulatory Fees are revenues assessed by local governments on businesses and occupations for which the local government customarily performs investigation or inspection. The fee must be revenue-neutral and must approximate the reasonable cost of the actual regulatory activity performed by the local government.

32.3100

Building structures and equipment (building permits)--Fees collected to help defray the cost of enforcing building codes. The fees may be classified by type of inspection as follows: (Ga. Const., Art IX, 2, para 3; O.C.G.A. Title 8, ch. 2; Title 36, ch. 13; 48-13-8, 48-13-9.)

32.3110 32.3120 32.3130 32.3140 32.3150 32.3160 32.3170 32.3180

Protective inspection administration Building inspection Plumbing inspection Electrical inspection Gas inspection Air conditioning inspection Boiler inspection Elevator inspection

32.3200

Entertainment--license and permit fees charged to carnival operators, palm readers, adult entertainment establishments, exotic dancers, etc.

32.3900

Other--regulatory fees that are not included above.

Part III--Page 25

Account Descriptions

32.4000
32.4100 32.4200 32.4300 32.4400

Penalties and interest on delinquent licenses and permits are assessed as penalties for the payment of licenses and permits after their due date, and the interest charged on delinquent licenses and permits from their due date to the date of actual payment.
Business license penalty--revenues received from penalties assessed on delinquent business license renewals.
Sign permit penalty--revenues received from penalties assessed for sign violators.
Late tag penalty--revenues received from penalties assessed for purchasing a motor vehicle tag after the annually required purchase date.
Interest on business licenses--revenues received from interest charged on delinquent business licenses.

Part III--Page 26

Account Descriptions

33

INTERGOVERNMENTAL REVENUES

Intergovernmental revenues are revenues from other governments in the form of operating grants, entitlements, shared revenues, or payments in lieu of taxes.

33.1000 Federal government grants are transfers or payments to local governments for specified
purposes, usually subject to a measure of supervision and review by the federal government grantor agency in accordance with prescribed standards and requirements.

33.1100

Operating-categorical--transfers or payments received from the federal government for limited use directed toward specific objectives, usually with specific conditions attached and often requiring the recipient to match a portion of the grant. (e.g., Community Development Block Grant)

33.1110

Direct--transfers or payments received by a local government directly from the federal government.

33.1150

Indirect--federal transfers or payments that are passed through another agency (e.g., a state agency) before being received by a local government.

33.1200

Operating-non-categorical--transfers or payments received from the federal government for broadly stated purposes, with recipient local governments eligible through formula or through a very broad application process.

33.1210

Direct--transfers or payments received by a local government directly from the federal government.

33.1250

Indirect--federal transfers or payments that are passed through another agency (e.g., a state agency) before being received by a local government.

33.1300

Capital--transfers or payments received from the federal government for the acquisition and/or construction of capital assets.

33.1310

Direct--transfers or payments received by a local government directly from the federal government.

33.1350

Indirect--federal transfers or payments that are passed through another agency (e.g., a state agency) before being received by a local government.

33.3000 Federal government payments in lieu of taxes are payments received by a local
government made from general revenues of the federal government in lieu of taxes it would have to pay, had its property or other tax base been subject to taxation by the recipient local government on the same basis as privately owned property or other tax base (e.g., payments for housing authorities or wildlife refuges).

33.4000 State government grants are transfers or payments received from the State of Georgia
by local governments for specified purposes, usually subject to a measure of supervision

Part III--Page 27

Account Descriptions

and review by the granting agency in accordance with prescribed standards and requirements.

33.4100

Operating--Categorical--transfers or payments received from the State of Georgia for limited use directed toward a specific purpose, usually with specific conditions attached and sometimes requiring the recipient to match a portion of the grant.

33.4110

Direct--transfers or payments received by a local government directly from the State of Georgia.

33.4150

Indirect--state transfers or payments that are passed through another agency (e.g., a sub-state regional body) before being received by a local government.

33.4200

Operating--non-categorical--transfers or payments received from the State of Georgia for broadly stated purposes, with recipient local governments eligible through formula or through a very broad application process.

33.4210

Direct--transfers or payments received by a local government directly from the State of Georgia.

33.4250

Indirect--transfers or payments from the State of Georgia that are passed through another agency (e.g., a sub-state agency) before being received by a local government.

33.4300

Capital--transfers or payments received from the State of Georgia for the acquisition and/or construction of capital assets.

33.4310

Direct--transfers and payments received by a local government directly from the State of Georgia.

33.4350

Indirect--state transfers or payments received that are passed through another agency (e.g., a sub-state agency) before being received by a local government.

33.5000

State government payment in lieu of taxes are payments received by a local government from general revenues of the State of Georgia in lieu of taxes it would have to pay, had its property or other tax base been subject to taxation by the recipient local government on the same basis as privately owned property or other tax base.

33.5100

Homeowner tax relief grants--payments made by the State of Georgia to county governments to compensate for property tax revenues lost as a result of increasing the homestead exemption. O.C.G.A. 36-89-4

33.5200

Forest land protection grants--payments made by the State of Georgia to county governments to compensate for property tax revenues lost as a result of the forest land protection act exemption. O.C.G.A. 48-5A-3

33.6000 Local government unit (specify unit) grants are transfers or payments received by one

Part III--Page 28

Account Descriptions

local government from another local government for specified purposes, usually subject to a measure of supervision and review by the granting local government in accordance with prescribed standards and requirements.

33.7000

Local government unit (specify unit) shared revenues are revenues levied or earned by one local government but shared on a predetermined basis, often in proportion to the amount collected at the local level, with another government or class of governments.

33.7100

Special purpose local option sales and use taxes are taxes, for certain purposes and subject to voter approval, imposed on the purchase, sale, rental, storage, use, or consumption of tangible personal property and related services that counties collect and share with municipalities, usually pursuant to a contractual agreement. (O.C.G.A. 487-149, 48-8-3; Title 48, ch. 8, art. 3, pt. 1.) This account applies to municipalities only. Counties report these taxes in account 31.3200.

33.8000 Local government unit (specify unit) payments in lieu of taxes are payments received
by a local government from another local government in lieu of taxes it would have to pay, had its property or other tax base been subject to taxation by the recipient local government on the same basis as privately owned property or other tax base.

34. CHARGES FOR SERVICES

Charges for services are fees collected by local governments, generally for services provided. (Ga. Const., Art IX, 2 and 3; O.C.G.A. 36-70-24.)

34.1000 General government--Fees collected relating to general government operations.

34.1100

Court costs, fees, and charges--Fees related to court proceedings.

34.1110

Bond administration--Fees collected from individuals who apply and qualify for the Pre-Trial Release Program.

34.1120

Probation fee--Fees collected by judges from certain defendants sentenced to probation.

34.1130

Drug testing fee--Fees collected as reimbursement for court-ordered drug testing.

34.1190

Other--general government fees not included above.

34.1200

Recording of legal instruments--Fees collected from individuals or estates for the recording of legal instruments.

34.1300

Planning and development fees and charges--Fees collected from individuals or developers relating to planning and development activities.

34.1310

Plat reduction fee--Fees collected for the reduction of plats to be filed in the Clerk of Superior Court's Office.

34.1320

Impact fees--Fees that may be imposed by counties, municipalities, and

Part III--Page 29

34.1321
34.1322
34.1390 34.1400 34.1500 34.1600 34.1700
34.1750
34.1800
34.1900 34.1910 34.1920
34.1930 34.1940

Account Descriptions
consolidated governments to finance the costs of additional growth and development.
Impact fees for facilities--Fees that may be imposed by counties, municipalities, and consolidated governments to finance the public facilities needed to serve new growth and development. (O.C.G.A. Title 36, ch. 71.)
Impact fees for other services--Fees that may be imposed by counties, municipalities, and consolidated governments to help defray the cost of additional services required as a result of growth.
Other--Planning and development fees and charges not included above.
Printing and duplicating services--Fees collected for the printing and duplication of materials.
Data processing--Fees collected for providing data processing services.
Motor vehicle tag collection fees--Fees for each motor vehicle license plate or revalidation decal issued (e.g., the mail fee). (O.C.G.A. 40-2-33.)
Indirect cost allocations--Charges to other funds, functions, activities, or departments resulting from the allocation of expenditures from internal service funds and/or the general fund.
Internal service fund charges--Fees that internal service funds collect for the services they provide. Risk financing premium revenues should be recorded in revenue account 34.1800.
Risk financing premiums--premiums paid to an internal service fund from other funds for a government's risk financing activities (reciprocal interfund transactions).
Other fees not included above.
Election qualifying fee--Fees charged for filing for elections.
Advertising fee--Collected for the legal advertisement of civil suits, adoptions, name changes, trade names, and public hearings for all applications requesting a license to sell alcoholic beverages.
Sale of maps and publications--Revenues received from the sale of maps and other publications.
Commissions on tax collections--Fees collected by the county for expenses incurred in collecting taxes for other jurisdictions (e.g., municipalities, school boards).
Part III--Page 30

Account Descriptions

34.2000
34.2100
34.2110 34.2120 34.2130
34.2200
34.2210
34.2300
34.2310
34.2320
34.2330
34.2500 34.2510 34.2600 34.2900
34.3000
34.3100
34.3200
34.3210

Public safety--Fees collected to help defray the cost of selected public safety services
Special police services--Fees collected for special police services.
ID cards--Fees collected for providing ID cards.
Accident reports--Fees collected for providing accident reports.
False alarms--Fees collected as a result of a police call to a false alarm.
Special fire protection services--Fees collected for special fire services.
False alarms--Fees collected as a result of a fire call to a false alarm.
Detention and correction services--Fees collected from individuals and other governments for services provided.
Fingerprinting fee--Fees collected from applicants for pistol permits, immigration licenses, and liquor licenses.
Inmate medical fee--Collected each time an inmate requests medical attention.
Prisoner housing fee--Fees the county receives from the state, other counties, and cities for housing state prisoners.
E-911 charges--Fees collected on monthly land-based telephone bills and cellular telephones to recover the cost of operating the Emergency 911 service.
E-911 Prepaid cellular--Fees collected on prepaid cellular accounts to recover the cost of operating the Emergency 911 service.
Ambulance fees--Fees collected from use of ambulance services.
Other--Fees not included above.
Streets and public improvements--Fees or special assessments collected from home owners, contractors and the State of Georgia for services provided.
Street, sidewalk, and curb repairs--Fees collected for services provided to private properties.
Special assessments--amounts levied against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.
Capital improvement--those special assessments relating to capital improvements (e.g., street lights, road paving).

Part III--Page 31

Account Descriptions

34.3220 34.3300 34.3900 34.4000 34.4100
34.4110 34.4120 34.4130 34.4150
34.4160
34.4190 34.4200
34.4210
34.4255
34.4260 34.4300

Service--those special assessments relating to services (e.g., special police services).
State road maintenance fees--Fees collected by counties from the Department of Transportation for maintenance of state roads.
Other fees not included above.
Utilities/enterprise--Fees charged for local government-provided utility services, classified by type of utility.
Sanitation
Refuse collection charges--Charges for refuse collection to residential, commercial, and municipal/county customers.
Sale of waste and sludge--Charges for the sale of waste and sludge, usually to private companies for use in either fertilizer or compost.
Sale of recycled materials--Charges for the sale of recycled materials, usually to private companies for recycling into new products.
Landfill use fees--Include the tipping fee and the host fee governments charge privately owned landfills. Governments may establish separate accounts for each type of charge.
Solid waste recycling fees--Charges for the provision of recycling services. For example, if a local government provides curbside recycling, this account would reflect the total monthly fees collected by the government from its residents subscribing to the curbside recycling program.
Other charges--other sanitation fees not included above.
Water/sewerage
Water charges--Charges for providing water service to residential, commercial, and municipal/county customers. Governments may establish separate accounts for each type of charge (e.g., tap fees, late fees, reconnect fees, fees by type of customer or size of meter).
Sewerage charges--Charges for providing sewerage service to residential, commercial, and municipal/county customers. Governments may establish separate accounts for each type of charge.
Storm water utility charges--separate charges, often as a surcharge to the water bill, to cover the cost of storm water drains.
Electric

Part III--Page 32

Account Descriptions

34.4310

Electric charges--Charges for providing electric service to residential, commercial, and municipal/county customers. Governments may establish separate accounts for each type of charge.

34.4400
34.4410
34.4500
34.4510
34.4600
34.4610
34.5000 34.5200
34.5210
34.5300
34.5310
34.5400
34.5410
34.5500
34.5510
34.5600
34.5610

Gas
Gas charges--Charges for providing gas service to residential, commercial, and municipal/county customers. Governments may establish separate accounts for each type of charge.
Telephone
Telephone charges--Charges for providing telephone service to residential, commercial, and municipal/county customers. Governments may establish separate accounts for each type of charge.
Television cable
Television cable charges--Charges for providing television cable service to residential, commercial, and municipal/county customers. Governments may establish separate accounts for each type of charge.
Other/enterprise--Charged by local governments providing services, classified by the type of service.
Golf course
Golf course charges--Charges for playing rounds of golf at municipal/county golf courses, cart rentals and concession sales.
Airport
Airport charges--Charges for the use of municipal/county airports.
Parking
Parking charges--Charges for the use of public parking facilities.
Transit
Passenger fares--revenue collected from passengers using public transit systems.
Telecommunication
Telecommunication charges--Charges for an integrated fiber optic/cable system.

Part III--Page 33

Account Descriptions

34.6000 34.6100

Other fees Animal control and shelter

34.6110 34.6200 34.6210 34.6300 34.6310 34.6400 34.6410 34.6500 34.6510
34.6900
34.7000
34.7100 34.7200 34.7300 34.7400 34.7500 34.7600 34.7700

Animal control and shelter fees--Fees received for the control, adoption, or reclaim of animals.
Divorcing parents fees
Divorcing parents fees--Fees collected by the Superior Court for seminars held for divorcing parents.
Child support fees
Child support fees--Fees collected by the District Attorney for the collection and disbursement of child support payments.
Background check fees
Background check fees--Fees collected for providing background check (i.e. criminal background check)
Substance abuse treatment fees
Substance abuse treatment fees--Fees received by a drug court division for substance abuse treatment and service (O.C.G.A. 15-1-15 (f)).
Other fees not included above.
Culture and recreation
Library use fees--Fees collected for use of libraries.
Activity fees--Fees collected for use of recreational and other facilities.
Event admission fees--Fees collected for admission to events, such as fairs, sporting events, and conventions.
Exhibit admission fees--Fees collected for admission to exhibits, such as museums, zoos, aquariums, and botanical gardens.
Program fees--Fees collected for recreational programs (e.g., Little League, swimming lessons, camps, arts, and softball).
Periodical subscriptions fees--Fees collected from related royalties and subscriptions.
Other tuition charges--Fees collected for other tuition charges, such as

Part III--Page 34

Account Descriptions

34.7900
34.9000
34.9100
34.9300 34.9900 35
35.1000
35.1100
35.1110 35.1115 35.1120 35.1130 35.1140 35.1150 35.1160 35.1170
35.1200
35.1300
35.1320 35.1340
35.1360

conference fees and consumer education programs.
Other culture and recreation fees and charges--Fees collected for other culture and recreation charges, such as concessions.
Other charges for services not included above
Cemetery fees include revenue from charges for cemetery services, sales of lots, seasonal care, perpetual care certificates, etc.
Bad check fees--Fees governments charge for depositing an "NSF" check.
Other fees not included above.
FINES AND FORFEITURES (O.C.G.A. Title 15, chs. 6, 7, 9, and 10; 15-16-21; Title 15, ch. 21, arts. 1, 3, 5, and 6; 27-3-48, 32-1-7; Title 36, ch. 32, art. 1; Title 40, ch. 6, art. 14.)
Fines and forfeitures
Fines and forfeitures--Include monies derived from fines and penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations, for the neglect of official duty, and from forfeiture of bonds paid for the release of jailed individuals.
Court revenues--Received from fines imposed upon those violating Georgia laws and county and municipal ordinances. Governments may establish separate accounts for each type of fine (e.g., traffic or moving violations, parking violations, bad checks) within each court.
Superior Drug court division State Magistrate Recorder's court Probate court (county only) Juvenile Municipal
Bonds--Derived from confiscating deposits held as performance guarantees (i.e. bond forfeitures on bids on public contracts).
Confiscations--Cash and other properties that the government has confiscated.
Cash confiscations relating to illegal activities.
Other confiscations/escheats--The uncompensated acquisition of private property abandoned or otherwise alienated by its owners.
Proceeds from sale of confiscated property--Includes revenues from

Part III--Page 35

Account Descriptions

sale of confiscated property conducted by the local government.

35.1400

Additional penalty assessments--Additional assessments added to criminal and traffic cases and cases involving violations of ordinances of political subdivisions. Governments may establish separate accounts for each type of court and/or each type of assessment.

35.1410

Additional penalties substance abuse violations--Pursuant to (O.C.G.A. 15-21-100 (a)) an additional 50% penalty shall also be imposed in every case in which a fine is imposed for violation of: code section 16-13-30, 16-13-30.1, 16-13-30.2, 16-13-30.3, 16-13-30.5, 16-1331, 16-13-31.1, 16-13-32,16-13-32.1, 16-13-32.2, 16-13-32.3, 16-1332.4, 16-13-32.5, 16-13-32.6, 3-3-23.1, 40-6-391 or 40-6-393 or 40-6-394 if the offender was also charged with a violation of 40-6-391. (Funds from this revenue source shall be accounted for in the County drug abuse treatment & education fund).

35.1500

Library--Revenues received in the form of overdue book fines; fees for replacement cards; accommodation cards, lost transaction cards, and non-resident cards; and replacement fees for the loss of materials and hardware.

35.1900 35.1910

Other--Revenues not included in fines and forfeiture classifications above. Overweight assessments--revenue received from assessments on overweight trucks.

36

INVESTMENT INCOME

Investment income--Includes monies derived from the investment of assets.

36.1000 Interest revenues--Compensation for the use of financial resources over a period of
time.

36.2000 Realized gain or loss on investments--The difference between financial inflows and the
carrying value of the disposed investments.

36.3000 Unrealized gain or loss on investments--The difference between the cost of the
investment and the fair market value at balance sheet date (GASB Codification Section I50.111).

37

CONTRIBUTIONS AND DONATIONS FROM PRIVATE SOURCES

37.1000 Contributions and donations from private sources--Financial resources provided by
private contributors. Governments may establish separate accounts for the purpose of each contribution or donation (e.g., animal control).

38

MISCELLANEOUS REVENUE

Miscellaneous revenue--Revenues not included in any classification above.

Part III--Page 36

Account Descriptions

38.1000 Rents and royalties--Financial resources derived from the use by others of the
government's tangible and intangible assets.

38.2000 Telephone commissions--Collected by the government as a result of public telephones
being located on government property (e.g., the telephones in the county jail).

38.3000 Reimbursement for damaged property--Collected by the government primarily from
citizens and insurance companies.

38.4000 Pension trust fund contributions--Contributions to single employer pension plans
administered by the government. The pension trust fund activity should be reported in Fund 775.

38.4100

Employer contributions--Contributions to the single employer pension plan from other funds or from component units that do not represent contributions from pension plan member-employees.

38.4200

Employee contributions--Contributions to the single employer pension plan from pension plan member-employees.

38.4300

Contributions from other sources--Contributions to the single employer

pension plan from sources other than the employer and plan member-employees.

38.5000OPEB trust fund contributions--Contributions to other post employment benefit plan.

38.5100

38.5200

Employer contributions--Contributions to the OPEB plan from other fund or component units not from plan member-employees.
Employee contributions--Contributions to the OPEB plan from plan memberemployees.

38.5300
38.9000

Other contributions--Contributions to the OPEB plan from sources other than the employer and plan member-employees.
Other--Miscellaneous revenue not included above.

39

OTHER FINANCING SOURCES

39.1000 Interfund transfers in - _______fund--Are financial inflows from other funds of the
government reporting entity that are not classified as interfund services provided and used, reimbursements, or loans, (includes transfer in from blended component units).

39.2000 Proceeds of capital asset dispositions--financial inflows provided from the disposition
of general fixed assets.

39.2100

Sale of assets (governmental fund types)--the proceeds from the sale (often through a surplus sale) of capital assets and other assets below the government's asset capitalization threshold, excluding assets recorded by proprietary funds.

Part III--Page 37

39.2200 39.3000
39.3100 39.3200
39.3300 39.3400 39.3500 39.3600 39.3700 39.3800

Account Descriptions
Property sale (proprietary fund types)--includes the gain or loss on the sale of capital assets.
General long-term debt issued--the face amount of general long term debt, which is often different from the financial resources provided because of discounts and premiums, resulting from market conditions, or bond issuance costs (for example, underwriting or legal fees). In the case of capital leases, however, it is the net present value of the minimum lease payments.
General obligation bonds issued--the face amount of the bonds issued. Bond issuance costs, premiums and discounts should be reported separately.
Special assessment debt with government commitment issued--the face amount of the bonds issued used to finance projects that will be repaid from special assessments. Bond issuance costs, premiums and discounts should be reported separately.
Refunding bond issued--The face amount of the bonds issued of a current or advance refunding. Bond issuance costs, premiums and discounts should be reported separately from bond proceeds. (GASB Codification D20.106.)
Premiums on bonds issued--The adjustments in the interest rate that reflect the difference between the present value and the face amount of bonds when the former is greater than the latter.
Inception of capital leases--The net present values of future minimum lease payments when the government enters into the capital leases. (GASB Codification Section L20.115.)
Special items--Significant transactions or other events within the control of management that are either unusual in nature or infrequent in occurrence. Extraordinary items--Transactions or other events that are both unusual in nature and infrequent in occurrence.
Capital contributions--Contributions to permanent or term endowments, including those reported in permanent funds.

Part III--Page 38

Account Descriptions

CLASSIFICATION--OUTFLOWS OF RESOURCES

FUNCTION AND ACTIVITY CLASSIFICATIONS

1000

GENERAL GOVERNMENT

GENERAL GOVERNMENT includes all expenditures for the legislative and judicial branches of a government. It also expenditures made by the chief executive officer and other top-level auxiliary and staff agencies in the administrative branch of the government. The accounts are subdivided into three groups: legislative, executive, and judicial.

1100 Legislative--Expenditures of the governing body in the performance of its primary duties
and subsidiary activities.

1110

Governing body--With the direct expenditures of the governing body (i.e., the county commission or the city council). Direct expenditures, which include salaries and travel costs, represent expenditures incurred by members themselves.

1120

Legislative committees and special bodies--Expenditures of regular committees of the governing body, special investigating committees, boards, or representatives responsible solely to the governing body.

1130

Clerk of council/commission--Expenditures for the office of clerk. Governments should use this account when the primary activity of the clerk is providing services to the council or commission. Generally, this classification applies to larger governments. For clerks that have responsibilities for the government's executive activities, see activity account 1330.

1300 Executive--Expenditures of general executive officers and boards of the government.

1310

Mayor/commission chairperson--Expenditures for salaries and other costs of the mayor/chairperson and employees connected with his or her office in the mayorcouncil/chairperson-commission form of government. Expenditures of a mayor/chairperson under the council-manager/commission-manager form of government are charged to account 1110 (governing body), and those for a mayor/chairperson under the commission form are charged to the functions the mayor/chairperson directs.

1320

Chief executive (manager or administrator)--Expenditures of the government's chief executive and the employees connected with his or her office.

1330

Clerk--administration--Expenditures of clerks (who serve the council) for executive services when the government does not employ a manager or administrator and/or where this position is responsible for a variety of duties that the government

Part III--Page 39

Account Descriptions

cannot allocate easily between the various functions and activities. Generally, this classification applies to smaller governments. When the primary activities of a clerk are providing services to the council or commission, activity account 1130 will applies.

1400

Elections--direct expenditures for registering voters and holding general, primary, and special elections. Salaries of the officials and police performing election duties recurrently and incidentally as part of their broader duties are not charged to elections but to their respective departmental activities. The salaries of election deputies, judges, tellers, hired watchers or inspectors, special clerks, and special police are chargeable to this account.

1500

General administration--includes accounts for recording expenditures of central staff agencies performing general management functions for the government.

1510
1511

Financial administration--see specific financial administrative activities account below.
General supervision--Expenditures related to supervision of all financial activities, including expenditures for the finance director's office.

1512

Accounting--Expenditures related to pre-audits of all purchase orders, receipts, and disbursements; preparation of payrolls; issuance of checks; and maintenance of general accounting records. Other activities include maintaining or supervising cost accounts; billing special assessments and utility charges and other service charges; and maintaining inventory records of all local government property.

1513

Budget--Expenditures related to assembling budget estimates, assisting in the preparation of the budget document, and controlling the administration of the budget. Other activities related to preparation, adoption, and execution of the budget are also charged to this activity, including the development of efficiency, effectiveness, and productivity measures used in the budget process.

Part III--Page 40

Account Descriptions

1514 1515 1516 1517 1518
1530
1535 1540
1545
1550 1555

Tax administration--Expenditures associated with tax collection and tax compliance activities not charged to the tax commissioner (1545). Tax administration normally involves determining the objects or services to be taxed, applying the tax, collecting the revenues, and enforcing the law.
Treasury--Expenditures related to maintaining custody of all local government funds, planning cash flows, disbursing local government funds, and investing available funds. Banking-related and other cash management services are also chargeable to this activity.
Licensing--Expenditures for the issuance of licenses.
Purchasing--Expenditures for purchasing all materials, supplies, and equipment and for other procurement activities, including establishing standards and preparing specifications; testing and inspecting materials and supplies; and maintaining warehouses and storage systems.
Debt administration--Expenditures related to the issuance and management of short-term and long-term debt.
Law--Expenditures for legal services required by a government in the discharge of its functions and activities. Included are the costs of the attorney or other attorneys who render legal advice to the governing body or administrative agencies of the government, who draft laws, ordinances, or administrative regulations for it and its constituent agencies, and who serve as counsel in lawsuits to which the government is a party.
Data processing/MIS--Expenditures related to the maintenance of databases, computer systems, networks, and other activities related to the managing and processing of information and data.
Human resources--Expenditures of the agency or agencies performing central personnel and related services for the entire government. Such services include general supervision of personnel management, classification of positions, recruitment including all applicable testing, placement (e.g., transfers, promotions, demotions, service ratings, attendance, certification of payrolls, separations, fringe benefits, and retirement systems).
Tax commissioner (county constitutional officer)--Expenditures incurred in the execution of the duties of the tax commissioner. The duties include receiving all tax returns, maintaining county tax digests, receiving property tax exemption allocations, collecting and paying over tax funds to state and local units of government, and issuing executions against delinquent taxpayers.
Tax assessor (county constitutional officer)--Expenditures related to making studies of property values for assessment purposes. Other activities include preparing and maintaining property maps and records, assessing property for taxation, preparing assessment roles, and spreading special assessments for local improvements.
Risk management--Expenditures for overseeing claims handling, accident investigations, insurance premiums (except employee health premiums and workers'

Part III--Page 41

Account Descriptions

compensation), and enforcement of safety rules; ensuring proper application of loss reporting procedures and personnel rules; and conducting inspections and program reviews. If the government self insures for one or more types of risk, expenditures/expenses should be accounted for using this activity classification and the object classifications within 55.2000, as appropriate.

1560

Internal audit--Expenditures for monitoring transactions and activities of the government, including financial and performance audits. Activities include determining whether a governmental unit is acquiring, protecting, and using its resources economically, efficiently, and effectively and whether it has complied with applicable laws and regulations.

1565

General government buildings and plant--Expenditures for general administration and maintenance of buildings and plant, including grounds keeping. If buildings are rented, rental payments are charged to this account.

1570

Public information--Expenditures for recording public relations activities of the general government not charged to other specific programs, such as police.

1575

General engineering--Expenditures for general engineering work performed for General Government (1000) functions. Engineering work performed for other functions outside the general fund should be charged to the specific function.

1580

Records management--Expenditures for records management program activities. If the government maintains a records center, the center's costs would be charged here. Expenditures related to law enforcement crime records should be recorded in activity 3224 or 3323, as appropriate.

1590

Customer service--Expenditures for providing customer support for general government activities and enterprise operations.

1595

General administration fees--Local government fees paid to the regional commissions, the Atlanta Regional Commission, the Georgia Municipal Association, and the Association County Commissioners of Georgia.

2000

JUDICIAL

JUDICIAL includes accounts for recording expenditures for judicial activities of the government.

2100

Judicial administration--Expenditures of staff performing general management functions for the total judicial system.

2150

Superior Court--Expenditures incurred in hearing felony cases, divorce and alimony, child custody, equity cases, and cases involving land titles. The court also has concurrent jurisdiction with the other courts to try other civil cases and misdemeanor criminal cases. This court also determines appeals from the Probate Court and in certain instances from the Juvenile and the Municipal Courts.

Part III--Page 42

Account Descriptions

2160 2180 2200
2300 2400 2450
2500 2600

Drug court division--Expenditures incurred in hearing cases assigned to a drug court division which has been certified by the Judicial Council of Georgia pursuant to (O.C.G.A. 15-1-15).
Clerk of superior court (constitutional officer)--Expenditures incurred in keeping the records of the court and administering the fiscal affairs of the court and clerk's office. Expenditures related to providing ministerial duties to the court, jury management, and the publication and distribution of court mandated forms should also be charged here. Expenditures related to recording all real estate and personal property records, collection of intangible recording tax, and real estate transfer tax should be charged here as well.
District attorney--Expenditures incurred in the prosecution of criminal cases in Superior Court, and prosecution of criminal cases including indictment by the Grand Jury, and in taking a plea in the case or trying the case before a jury and handling any and all appeals. Further duties include attending Grand Jury sessions to indict the criminal cases as well as advising the Grand Jury in their presentments. Other duties include handling all civil forfeitures arising from drug cases. The District Attorney also handles prosecution of juveniles but only in seven designated felonies; otherwise, the solicitorgeneral handles the case.
State Court--Expenditures incurred in trying misdemeanor criminal cases and all civil actions except where Superior Court has exclusive jurisdiction. Also included here are the expenditures for the Solicitor-general of state court incurred for prosecuting misdemeanors and ordinance violations appealed from another court. The Solicitor also works with a State Court Judge-appointed probation company to ensure fine payments, community service performance, jail reporting, and restitution.
Magistrate Court--Expenditures incurred in jurisdiction of small claims courts ($15,000 limit). In addition, Magistrate Courts have jurisdiction in county ordinance violations, preliminary hearings, and applications for and issuance of arrest and search warrants, dispossessory warrants, and distress warrants.
Probate Court--Expenditures incurred in legal issues regarding the probate of wills; administration of estates; issuance of marriage licenses and maintenance of other vital records; mental health statutes; appointment of guardians for minors and other incompetent persons; and traffic cases in some counties. In addition, this classification should include expenditures associated with the Judge of Probate Court (constitutional officer) in legal issues regarding the probate of wills; administration of estates; marriage licenses; mental health statutes; and guardians for minors.
Recorder's Court--Expenditures incurred in hearing all traffic, criminal, and county ordinance cases. Such services include setting bail, issuing warrants, collecting fines/bonds, hearing and determining if probable cause exists for Superior/State Court offenses, and adjudicating county ordinances and certain state offenses.
Juvenile Court--Expenditures incurred in the jurisdiction of cases involving children under the age of 17 who are alleged to be unruly, delinquent, deprived, or in need of treatment or who are alleged to have committed a traffic offense. In addition, Juvenile court has concurrent jurisdiction with the Superior court in certain cases involving

Part III--Page 43

Account Descriptions

minors; child custody and support cases and termination of parental rights.

2650

Municipal Court--Expenditures incurred in jurisdiction of misdemeanor criminal and certain civil cases that arise within the boundaries of the municipality. It is essential to examine the charter of an individual municipality to determine the specific jurisdiction of an individual Municipal Court.

2700

Grand jury--Expenditures for Grand Jury hearings and includes compensation of jurors, witness fees, investigation costs, and clerical costs.

2750

Law library--Expenditures for acquiring and maintaining a law library.

2800

Public defender--Expenditures for the office of public defender. If the public defender is attached to and a part of the law office, it may not be possible to segregate expenditures related to the activities performed as public defender. In such a case, the expenditure should be included in account 1530 (law).

3000

PUBLIC SAFETY

PUBLIC SAFETY functions to protect persons and property. The major sub-functions under public safety are police protection, fire protection, protective inspection, and corrections.

3100

Public safety administration--Expenditures relating to the administration of the government's public safety activities including provision of quality police, fire, emergency medical and emergency management services to facilitate the protection and well-being of residents. This classification generally is applicable in larger governments.

3200

Police--Expenditures incurred by the police department in the administration of various law enforcement activities.

3210

Police administration--Expenditures incurred by the chief of police and assistant chiefs in supervising the activities of the police department. In addition to directing departmental personnel and budgetary responsibilities, this supervision may include long-range planning, research into problems of criminal activity and law enforcement, and investigatory and intelligence activities that disclose the integrity and effectiveness of the department's administrative activities and that provide information on known criminals and organized crime.

3220

Crime control and investigation--Expenditures relating to police crime control and investigation.

3221

Criminal investigation--Expenditures made by detectives in investigating criminal activities, detecting and arresting criminal offenders, obtaining evidence for prosecution of criminal cases, filing cases, returning fugitive felons from other jurisdictions, testifying in court cases, locating missing persons, and recovering lost or stolen property. If a separate organizational unit handles youth and juvenile delinquency problems, its expenditures should not be recorded in this account, but should be recorded in account 3225 (youth investigation and control).

Part III--Page 44

3222
3223
3224 3225
3226
3227 3228 3230 3231 3240 3250

Account Descriptions
Vice control--Expenditures arising out of activities to suppress vice. These include investigation and procurement of evidence necessary for prosecution in gambling, prostitution, narcotics, and related cases and for regulation of vice-related businesses. This classification would include the government's drug task force.
Patrol--Expenditures for uniformed police patrol of assigned districts and such related police activities as investigating law violations of all kinds, arresting law violators, checking premises for illegal entry, checking open doors and windows, and other law violations, including suspected criminal activity.
Records and identification--Expenditures connected with the maintenance of the records of all police incidents and criminals, such as fingerprints, photographs, and case histories.
Youth investigation and control--Expenditures arising out of investigations of complaints against juveniles; programs to control juvenile delinquency; law violations involving accessories, accomplices, or contributors to the delinquency of minors; programs for reformed youths; and location of missing juveniles.
Custody of prisoners--Expenditures for the temporary detention and custody of offenders. Expenditures include costs of operating a jail and caring for prisoners pending conviction or permanent disposition of their cases. Maintaining prisoners serving sentences in penal institutions should not be charged to this account, but should be charged to appropriate corrections accounts (3400). Municipality payments to counties for housing municipal prisoners would be recorded here.
Custody of property--Expenditures required in caring for property belonging to prisoners, lost and found properties, and stolen and recovered properties.
Crime laboratory--Expenditures for laboratory examinations and analyses of physical evidence involved in law enforcement.
Traffic control--Expenditures arising out of controlling traffic, enforcing traffic laws, operating radar units, investigating traffic accidents, checking parking meter violations, issuing tickets for such violations, and issuing tickets for moving violations.
Motor vehicle inspection and regulation--Expenditures for examining and licensing motor vehicles and motor vehicle operators.
Police training--Expenditures for training police officers. This training may include formal basic training for recruits and in-service training for commissioned police officers and maintenance of training facilities.
Special detail services--Expenditures for police personnel exercising police
Part III--Page 45

3260 3270 3280 3285 3290
3300
3310
3320 3321

Account Descriptions
functions outside of regular police assignments. This account includes special services for which the government receives compensation from private sources or other governments.
Police stations and buildings--Expenditures for police stations and buildings other than the general administration building. If buildings are rented, rental payments are charged to this account.
Dispatcher--Expenditures for a police dispatcher that is not part of the 911 program.
Medical services--Expenditures for the medical examination, treatment, and care of sick or injured police officers.
Public relations--Expenditures for police public relations.
Other--Expenditures for all other police activities.
Sheriff (constitutional officer)--Expenditures incurred in the execution of the duties of the sheriff. Duties include the execution and the return of processes and orders of the courts; attendance of all sessions of the Superior Court and all sessions of the Probate Court whenever required by the judge; presence on election days at all the locations where elections are held from the opening to the closing of the polls; publication of sales, citations, and other proceedings as required by law and maintenance of a file of all newspapers in which the official advertisements appear; maintenance of an execution docket for entering a description of all executions received, the dates of their delivery, and the actions taken on them; maintenance of a book that contains a record of all sales made by process of court or by agreement under the sanction of the court and that describes the property and the process under which sold, the date of the levy and sale, the purchaser, and the price; receipt from the preceding sheriff of all unexecuted writs and processes and proceeding to execute them and to complete other unfinished duties; and service as the county jailor. In some counties, the sheriff also is responsible for police.
Law enforcement administration--Expenditures incurred by sheriffs and sheriff deputies in supervising the activities of the law enforcement functions. This supervision may include long-range planning, research into problems of criminal activity and law enforcement, and investigatory and intelligence activities that disclose the integrity and effectiveness of the function's administrative activities and that provide information on known criminals and organized crime.
Crime control and investigation--Expenditures relating to crime control and investigation conducted by the Sheriff.
Criminal investigation--Expenditures made by detectives in investigating criminal activities, detecting and arresting criminal offenders, obtaining evidence for prosecution of criminal cases, filing cases, returning fugitive felons from other jurisdictions, testifying in court cases, locating missing persons, and recovering lost or stolen property. If a separate organizational unit handles youth and juvenile delinquency problems, its expenditures should not be recorded in this account, but should be recorded in account 3325 (youth investigation and control).
Part III--Page 46

3322 3323
3324 3325
3326
3327 3328 3330 3340 3350 3355

Account Descriptions
Vice control--Expenditures arising out of activities to suppress vice. These include investigation and procurement of evidence necessary for prosecution in gambling, prostitution, narcotics, drug task force and related cases and for regulation of vice-related businesses.
Uniform patrol--Expenditures for uniformed patrol of assigned districts and such related law enforcement activities as investigating law violations of all kinds, arresting law violators, checking premises for illegal entry, checking open doors and windows, and other law violations, including suspected criminal activity.
Records and identification--Expenditures connected with the maintenance of the records of all law enforcement incidents and criminals, such as fingerprints, photographs, and case histories.
Youth investigation and control--Expenditures arising out of investigations of complaints against juveniles; programs to control juvenile delinquency; law violations involving accessories, accomplices, or contributors to the delinquency of minors; programs for reformed youths; and location of missing juveniles.
Jail operations--Expenditures for the temporary detention and custody of offenders. Expenditures include costs of operating a jail. Maintaining prisoners serving sentences in penal institutions should not be charged to this account, but should be charged to appropriate corrections account (3400).
Custody of property--Expenditures required in caring for property belonging to prisoners, lost and found properties, and stolen and recovered properties.
Crime laboratory--Expenditures for laboratory examinations and analyses of physical evidence involved in law enforcement.
Traffic control--Charged with expenditures arising out of controlling traffic, enforcing traffic laws, operating radar units, investigating traffic accidents, checking parking meter violations, issuing tickets for such violations, and issuing tickets for moving violations.
Training--Expenditures incurred in evaluating and coordinating training needs and requirements and maintaining proper training records.
Special detail services--Expenditures for law enforcement personnel exercising law enforcement functions outside of regular assignments. This account includes special services for which the government receives compensation from private sources or other governments.
Sheriff's office and buildings--Expenditures for the sheriff's office and buildings other than the general administration building. If buildings are rented, rental payments are charged to this account.
Part III--Page 47

3360
3370 3380 3385 3390
3400
3410 3420
3430
3440
3450

Account Descriptions
Court services--Expenditures incurred in providing security and service to the Superior, State, Magistrate, Municipal, Juvenile, and Probate Courts; in executing and returning processes and orders of the various courts; in publishing sales, citations, and other proceedings as required by law; in executing civil arrest orders, providing transportation and security of prisoners to and from scheduled court appearances, as well as transferring prisoners throughout the state and from various correctional facilities and institutions; and in transporting mental patients to local mental health facilities.
Medical services--Expenditures for the medical examination, treatment, and care of sick or injured sheriff employees.
Dispatcher--Expenditures for a sheriff's dispatcher that is not part of the 911 program.
Public relations--Expenditures for sheriff public relations.
Other--Expenditures for all other sheriff activities.
Corrections
Corrections--Expenditures for confinement of law violators and for probation and parole activities involved in their rehabilitation. This classification includes county operated correctional institutions and work camps. Generally, these facilities are administered by a warden, rather than by the sheriff.
Correctional administration--Expenditures of any officer, board, or commission having top-level responsibility for correctional activities. Expenditures for supervision of individual institutions are charged to the appropriate institution.
Adult correctional institutions--Expenditures for the construction, operation, and maintenance of such correctional institutions as prisons, jails, prison factories, and prison farms. A separate subsidiary account should be established for each institution operated by the government. If a facility is used to house predominantly pre-trial detainees, charge to 3226 or 3326, depending on whether police or sheriff operates the facility.
Juvenile correctional institutions--Expenditures for the construction, operation, and maintenance of correctional institutions for the punishment and rehabilitation of juvenile offenders. Correctional institutions include jails, detention homes, and reformatories. When a government maintains more than one institution of this kind, separate accounts should be established for each institution.
Delinquents in other institutions--Expenditures for offenders confined in correctional institutions of other government jurisdictions, including jails, prisons, detention homes, reformatories, and foster homes. These expenditures include payments for transporting delinquents to and from such institutions. If both adult and youth offenders are cared for in this manner, this account should be divided into two separate accounts, one for youth and one for adults. Adult probation and parole--Expenditures incurred in the supervision of adult offenders who are paroled or placed on probation.
Part III--Page 48

3460 3470
3500
3510
3520
3530
3540 3550
3560 3570
3600
3610 3620

Account Descriptions
Juvenile probation and parole--Expenditures incurred in the supervision of juvenile offenders who are paroled or placed on probation.
Medical services--Expenditures for the medical examination, treatment, and care of sick or injured correction officers. Fire--Expenditures incurred by the fire department and the fire marshal in preventing and fighting fires.
Fire administration--Expenditures of the fire chief and immediate assistants in supervising all the activities of the fire department. These activities include general administration of all official policies, budgetary and personnel administration, and long-range planning and research.
Fire fighting--Expenditures for extinguishing fires and for providing such special services as building and fire-hydrant inspections and assistance to persons and property during a disaster. Generally, payments to a volunteer fire department would be classified here.
Fire prevention--Expenditures for such fire prevention activities as inspection of fire hazards, investigation of the causes of fires, investigation and prosecution of persons involved in incendiary fires, fire prevention education, control of inflammable materials, and enforcement of fire prevention ordinances.
Fire training--Expenditures for training firefighters either in the department or by educational institutions outside the government. This account is also charged with maintenance of special training facilities.
Fire communications--Expenditures for the acquisition, operation, and maintenance of fire alarm systems and other communication systems used by the fire department in preventing and fighting fires. It also is charged with the maintenance of current coverage maps and assignment schedules for fire apparatus and with the maintenance of records showing the locations of and changes in fire hydrants and sprinkler systems. Medical services--Expenditures for the medical examination, treatment, and care of sick or injured firefighters.
Fire stations and buildings--Expenditures for fire stations and buildings other than the general administration building. If buildings are rented, rental payments are charged to this account. Emergency medical services (EMS)--Expenditures for maintaining and operating a dispatch and communications facility (other than E-911, which would be charged to 3800); training personnel in first aid or basic life support; operating first-response units, basic life support units, and advanced life support units; and providing community relations about emergency medical procedures.
EMS administration--Expenditures incurred in supervising the activities of the emergency medical service department.
EMS training--Expenditures for training EMS officers. This training may include formal basic training for recruits and in-service training for EMS officers.

Part III--Page 49

Account Descriptions

3630 3650 3660 3670
3700
3800
3900
3910 3920
3930 3940 3950 3960

EMS operations--Expenditures for the provision of the EMS department.
Medical services--Expenditures for the medical examination, treatment, and care of sick or injured EMS employees.
EMS stations and buildings--Expenditures for EMS stations and buildings other than the general administration building. If buildings are rented, rental payments are charged to this account.
Dispatcher--Expenditures for an EMS dispatcher that is not part of the 911 program.
Coroner/medical examiner--Expenditures relating to investigating deaths from unknown or violent causes, and deaths that occur while unattended by a physician. Other activities include holding inquests, assisting law enforcement agencies with investigations, locating, advising, and counseling with families of the deceased, and maintaining an up-to-date and complete record system on each case.
E-911--Expenditures to sustain an E-911 center. Such centers provide open channels between citizens and public safety providers (e.g., police, fire, and medical responders). Dispatchers not operating a 911 program would be classified in activity 3270, 3380, or 3670.
Other protection--Expenditures for protection activities that are not strictly a part of the foregoing major account groupings.
Animal control--Expenditures for the operation of the animal control activity.
Emergency management--Expenditures for the preparation of survival plans to be used in the event of war or natural disaster, for the administration of training programs for protection and survival, and for the provision and inspection of shelters, shelter supplies, sirens and other civil defense installations and equipment. All administration expenditures relating to this activity would be charged here.
Militia and armories--Expenditures for the construction and maintenance of armories, support of militias, and construction and maintenance of related facilities.
Examination of licensed occupations--Expenditures of boards and other administrative personnel who examine and license individuals to practice certain professions and vocations.
Public scales--Expenditures incurred in the provision and maintenance of public scales.
Flood control--Expenditures for walls, levees, and other devices that protect persons and property from surface water damage.

Part III--Page 50

4000
4100 4200
4210 4220 4221 4222
4223 4224 4225
4226
4230
4240
4250 4260 4270

Account Descriptions
PUBLIC WORKS
Public works administration--Expenditures relating to the administration of the total public works program.
Highways and streets--Expenditures for roadways and walkways, according to the type of facility involved. Roadways and walkways in parks are not charged to this account, but to appropriate accounts under the function of culture/recreation (6000).
Highways and streets administration--Expenditures for general administrative direction related to highways and streets.
Roadways and walkways
Paved streets--Expenditures for construction, maintenance, and repair of street surfaces, and curbs and gutters on streets paved with concrete, asphalt, or brick.
Unpaved streets--Expenditures incurred for construction, maintenance, and repair of unpaved streets, including scraping, grading, graveling, dragging, cindering, and oiling.
Alleys--Expenditures for the construction, maintenance, and repair of alleys.
Sidewalks and crosswalks--Expenditures for the construction, maintenance, and repair of sidewalks, crosswalks, steps, and stairs.
Street cleaning--Expenditures for sweeping and washing streets, flushing gutters and underpasses, and collecting and disposing of debris from streets and public roadways.
Other maintenance--Expenditures for removing snow and ice and for sanding or salting streets, alleys, bridges, and sidewalks, the maintenance of right-ofways, weed control and for lawn mowing.
Bridges, viaducts, and grade separations--Expenditures for the construction, maintenance, and repair of bridges (stationary and movable), viaducts, grade separations, trestles, and railroad crossings.
Tunnels--Expenditures for the construction, maintenance, and repair of tunnels, including payments to other government jurisdictions for the joint construction and maintenance of tunnels.
Storm drainage--Expenditures for the construction, maintenance, and repair of storm drainage inlets as part of the road systems maintained by the local government.
Street lighting--Expenditures for street lighting fixtures and for lighting all streets, alleys, bridges, subways, and tunnels, except those located in parks.
Traffic engineering--Expenditures for investigations relating to the design and location of traffic control devices and for the installation and maintenance of such

Part III--Page 51

4300
4310 4320
4330 4331 4332 4333
4334
4335
4400
4410 4420 4430 4440 4500

Account Descriptions
traffic control and parking devices as traffic signals, street and curb markings, street signs, and parking meters.
Sanitation and wastewater--includes all activities involved in the removal and disposal of sewage and other types of waste.
Sanitary administration--Expenditures for the general administrative direction of sanitation activities.
Storm water collection and disposal--Expenditures for collection and disposal of storm water drainage. This activity must be used if the government charges a separate fee for storm water drainage.
Sewage collection and disposal--Expenditures incurred in the collection and disposal of sewage.
Sanitary sewer maintenance--Expenditures for repair, reconstruction, and maintenance of sanitary sewer lines.
Sanitary sewer cleaning--Expenditures for routine cleaning of sanitary sewer lines.
New sewer services--Expenditures for installing of new sanitary sewer lines, emergency clearing of stoppages in sanitary sewer service lateral lines, and making taps for service laterals installed by plumbers.
Sewer lift stations--Expenditures for construction and operation of lift stations that pump sewage over geographical elevations prior to disposition into gravityflow sewer lines.
Sewage treatment plants--Expenditures for the construction and operation of plants that treat and dispose of sewage.
Water--includes all activities involved in the supply, treatment, and distribution of water.
Water administration--Expenditures for the general administration of water activities.
Supply--Expenditures for the construction and maintenance of facilities that supply water.
Treatment--Expenditures for the construction and maintenance of facilities that treat water.
Distribution--Expenditures for the construction and maintenance of facilities that distribute water.
Solid waste and recycling--Expenditures for all activities involved in the collection and disposal of solid waste and recycled material.

Part III--Page 52

Account Descriptions

4510

Solid waste and recycling administration--Expenditures for the general administration of solid waste and recycling activities.

4520

Solid waste collection--Expenditures for collecting garbage and other refuse and delivering it to the place of disposal.

4530

Solid waste disposal--Expenditures for disposing of garbage and other refuse. When several methods of disposal are used, such as sanitary landfill and incineration, appropriate accounts should be set up for each disposal facility.

4540

Recyclables collection--Expenditures for collecting recyclable material and delivering it to the place of recycling.

4550

Recyclables operations--Expenditures for operations of recycling facilities.

4560

Closure and post-closure care--Estimated total current cost of the landfill's closure and post-closure care, based on applicable federal, state, or local laws or regulations, including the cost of final cover (capping) and the cost of monitoring and maintaining the landfill during the post-closure period.

4570

Future landfill/cell development--Expenditures for development of future landfills and future disposal cells within existing landfills.

4580

Public education--Expenditures for providing public education involving solid waste (i.e. recycling, disposal).

4585 Yard trimmings collection and management--Expenditures for collection and
processing of yard trimmings

4600

Electric--Expenses for all activities involved in the supply and distribution of electricity.

4700

Gas--Expenses for all activities involved in the supply and distribution of natural gas.

4750

Telecommunications--Expenses for all activities involved in the supply of lines for telecommunications.

4800

Cable television--Expenses for all activities involved in the government's cable television enterprise operation.

4900

Maintenance and shop--Expenses for all activities involved in the operation of the government's maintenance shop.

4950

Cemetery--Expenses for all activities involved in the day-to-day care of the cemetery grounds; perpetual care of grave sites; coordination for all funerals held on the grounds; and coordination of grave site preparation and completions.

Part III--Page 53

Account Descriptions

4960
4970 5000
5100
5110 5120
5130 5140 5141 5142 5143 5144 5145

Intergovernmental payments of special purpose local option sales tax--payments made by a county to municipalities located therein pursuant to contract in accordance with the provisions of OCGA Title 48, Chapter 8, Article 3. This expenditure classification applies only to counties. Counties should record collections transmitted from the State as revenue source account number 31.3200 and municipalities should record collections transmitted from the county as revenue source account number 33.7100.
Other--public works expenditures not included above.
HEALTH AND WELFARE
Health--Includes all activities involved in the conservation and improvement of public health.
Public health administration--Expenditures for the general administration of public health activities including payments to hospitals, county health departments and county mental health departments.
Vital statistics--Expenditures for preparing and maintaining vital records of births, deaths, adoptions, marriages, and divorces; preparing reports and statistical analyses of such data and issuing certified copies of birth certificates, death certificates, and other records, as permitted and required by law.
Regulation and inspection--Expenditures for various inspection and regulatory activities essential to the conservation and improvement of public health.
Communicable disease control--Expenditures incurred in the prevention and treatment (except hospitalization) of certain defined communicable diseases.
Tuberculosis--Expenditures incurred for the prevention and treatment (except hospitalization) of tuberculosis.
Socially transmitted diseases--Expenditures incurred for the prevention and treatment (except hospitalization) of socially transmitted diseases.
Rabies control--Expenditures incurred for the prevention and treatment (except for hospitalization) of rabies.
Mosquito control--Expenditures incurred for the mosquito, fly and other insect inspections, prevention and treatment.
Other communicable diseases--Expenditures incurred for the prevention and treatment (except hospitalization) of all communicable diseases other than tuberculosis, socially transmitted diseases, and rabies. Covered activities include vaccination and immunization against diseases, quarantine and disinfection, extermination of rodents, and operation of clinics and dispensaries.

Part III--Page 54

Account Descriptions

5150 5151 5152
5160 5170
5180 5190 5195
5400
5410 5420 5430

Maternal and child health services--Expenditures incurred for various maternal and child health services (except communicable diseases).
Maternal and preschool--Expenditures for child hygiene, except in schools. Pertinent activities include operation of prenatal clinics, nursing visits to expectant mothers, supervision and medicine, operation of preschool clinics, and home visits to children by nurses.
School--Expenditures for health and hygiene activities in public and private schools. These activities include medical examination of school children and treatment by health officers, dental examination of school children and treatment by health officers, operation of school clinics, school nursing, nutrition nursing, and psychological and psychiatric examinations and treatment of school children.
Adult health services--Expenditures for health services for adults other than those rendered in connection with communicable diseases. These services include educational programs aimed at prevention and control of chronic diseases and accidents.
Health centers and general clinics--Expenditures for health centers and general clinics furnishing two or more types of clinical services. If the clinic is maintained exclusively for one service, such as tuberculosis, the expenditures should be charged to the appropriate activity account under communicable disease control (5140). Dispensaries operated in connection with clinics should be considered part of the clinic.
Laboratory--Expenditures for laboratory tests essential to the maintenance of public health. These tests would include serologic tests for syphilis and bacteriological analysis for tuberculosis and other diseases.
Indigent medical care--Expenditures for indigent medical care.
Buildings and plant--Expenditures for operation of county health buildings (e.g., utilities, insurance, and cleaning).
Welfare--includes all activities designed to provide public assistance and institutional care for individuals economically unable to provide essential needs for themselves.
Welfare administration--Expenditures for the general administration of all public welfare activities.
Institutional care--Expenditures for the construction and operation of welfare institutions maintained by the government for the care of the indigent. Separate activity accounts should be set up for each type of institution, such as homes for the aged and orphanages.
Direct assistance--Expenditures, in cash or in kind, made directly to eligible welfare recipients by the government. If there are several categories of assistance programs, expenditures should be classified under one or more of the following categories.

Part III--Page 55

5431
5432 5433
5434 5435 5436
5440
5441 5442 5443 5444 5445 5446 5450
5451
5452

Account Descriptions
General assistance--Expenditures to families or individuals who meet specified eligibility criteria and who are not classified under one of the other welfare programs. General assistance refers to such forms of welfare as home relief and general emergency relief.
Senior assistance--Expenditures made by the government to persons older than a specified age.
Aid to dependent children--Expenditures for the care and support of needy dependent children, including payments made to parents, guardians, and foster parents.
Aid to the blind--Expenditures made by the government to persons judged legally blind.
Aid to the disabled--Expenditures made by the government to persons judged legally disabled.
Other direct assistance--Expenditures to needy persons other than those classified under the foregoing categories. If several additional classes of persons are welfare recipients, separate activity accounts should be established for each class.
Intergovernmental welfare payments--Expenditures made by the government to another government for welfare programs administered by it. The county's contribution to the county's DFCS (other than for the buildings, see activity 5460) and expenditures for the care of foster children would be classified here. Such expenditures should be classified under one of the following categories:
General assistance Senior assistance Aid to dependent children Aid to the blind Aid to the disabled Other welfare assistance
Vendor welfare payments--Expenditures made directly to private individuals and organizations who furnish authorized care, commodities, and services to welfare recipients.
Vendor medical payments--Expenditures to private individuals and organizations for medical assistance for the aged under federal and/or state programs and for medical assistance payments under general assistance, aid to the blind, and other programs.
Other vendor payments--Expenditures made to vendors of care, commodities, and services for welfare recipients other than those for medical services. Examples include legal services, burial services, rent, food, and clothing. If more than one class of vendor payments exists, separate accounts should be established for each class.
Part III--Page 56

5460
5500
5510 5520 5530 5540
5600
6000
6100
6110
6120
6121 6122
6123 6124

Account Descriptions
Buildings and plant--Expenditures for operation of the county welfare (Department of Family and Children Services [DFCS]) building (e.g., utilities, insurance, and cleaning).
Community services--Expenditures incurred for community service activities.
Meals on wheels--Expenditures for providing meals to senior citizens.
Senior citizens center--Expenditures for the upkeep of a senior citizen center.
Community center--Expenditures for the upkeep of a community center.
Transportation services are charged with expenditures for providing transportation services (e.g. Dial-A-Ride).
Public Education--Expenditures for operations, administration, and maintenance of city public school systems that are component units of a city government reporting entity.
CULTURE/RECREATION
CULTURE/RECREATION includes expenditures for all cultural and recreational activities maintained for the benefit of residents and visitors.
Recreation--Expenditures for the government's recreation program.
Culture/recreation administration--Expenditures for the general administration of all cultural and recreational activities and facilities. This would include payments to a historical society.
Participant recreation--Expenditures for recreational facilities and activities in which direct participation is the primary attribute. Examples include organized athletics, individual participant sports such as golf, indoor and outdoor games of various kinds, and dancing.
Supervision--Expenditures for supervision of two or more recreational activities classified under participant recreation (6120).
Recreation centers--Expenditures for the construction, maintenance, and operation of multipurpose recreation centers that contain a full complement of recreational facilities such as gymnasium, athletic fields, and craft rooms.
Playgrounds--Expenditures for the construction, maintenance, and operation of neighborhood playgrounds.
Swimming pools--Expenditures for the construction, maintenance, and operation of swimming pools. If more than one pool is maintained, a separate account may be established for each one. If a government operates types of swimming facilities other than those in recreation centers, such as a public beach, this account classification may be expanded to include them.

Part III--Page 57

6130 6149 6170 6171 6172 6173 6174 6180
6190
6200
6210 6220
6230
6240
6250

Account Descriptions
Sports Facilities--Expenditures for the construction, maintenance, and operation of golf courses, tennis courts, softball and soccer fields and related facilities.
Other recreational facilities--Expenditures for all participant recreational facilities And areas other than those listed in the foregoing accounts.
Spectator recreation--Expenditures for cultural and scientific recreational activities benefiting the public as spectators. These expenditures should be charged to one of the following accounts.
Botanical gardens Museums Art galleries Zoos
Special recreational facilities--Expenditures for special recreational facilities not included in the foregoing accounts and maintained as separate recreational facilities. Examples include auditoriums, stadiums, camping areas, and marinas. When more than one type of special facility is maintained, a separate account could be established for each one.
Special facilities and activities--Expenditures for operating special facilities and or activities (e.g., summer camps, after school programs, special festivals and celebrations).
Parks--Expenditures for public parks, public squares, and similar ornamental areas. Excluded from this account classification are grounds surrounding public buildings, land encompassed in other recreational facilities, such as zoos and incidental landscaping, and maintenance of areas elsewhere classified under recreation.
Parks administration--Expenditures for supervision and administration of park activities or facilities.
Park areas--All expenditures for acquiring, operating, and maintaining park areas and related facilities. These include land used for a park; planting and care of park lawns, trees, shrubs, and flowers; park roads, walks, and paths; park waterways; and park structures and equipment.
Parkways and boulevards--Expenditures for landscaped areas with traffic lanes running through or adjacent to them. These parkways and boulevards are constructed primarily for beautification and recreation and must be distinguished from so-called boulevards routinely maintained by the street or highway department.
Forestry and nursery--Expenditures for growing trees and other plants and transplanting them along streets and in parks, parkways, or other public areas. Other activities whose expenditures should be included in this account include removal and disposal of undesirable trees and other plants, supervision of tree trimming on public property, and granting of permits to plant trees in parks and other public areas.
Park policing--Charged with expenditures for special policing in parks, whether under the direction of the police department or special park police.
Part III--Page 58

Account Descriptions

6260
6500
6510 6520
6530 6540
6550 6560 6570 6580
6590

Park lighting--Charged with expenditures for lighting parks, whenever such expenditures can be separated from the cost of street lighting.
Libraries--Expenditures for operation of, or contributions to a library system.
Library administration--Expenditures for general administration of the library or the library system. County payments to a county or regional library system would be classified here.
Circulation--Expenditures incurred in the circulation of library books, periodicals, and other materials. Circulation activities include the registration of borrowers, maintenance of loan records, notification to borrowers of delinquencies, collection of fines for overdue or lost books, assistance to library patrons in the use of the card or online catalog, and provision of information about library circulation policies, resources, and schedules.
Catalog--Expenditures incurred in the classification and cataloging of library materials, the preparation and filing of catalog cards and other acquisition records, and the processing and distribution of cataloged materials to various library divisions and/or branch libraries
Reference--Expenditures for all reference services. These services include maintaining special files of clippings and pamphlets to supplement books and periodicals, answering reference questions, assisting library patrons in their search for information and in the use of indexes and finding aids, processing interlibrary loans, and supervising rare book collections.
Order--Expenditures incurred in ordering books, checking materials upon receipt, processing gift materials, and forwarding materials to the catalog division for further processing.
Periodicals--Expenditures incurred in ordering, receiving, and maintaining magazines and periodicals; maintaining records of periodical holdings; and furnishing information and assistance to library patrons in the use of periodicals.
Extension--Expenditures incurred in the selection, maintenance, and circulation of books and other library materials from bookmobiles.
Special collections--Expenditures made for special collections or clientele sections within the library. Examples of such special collections are children's and young adults' divisions, art, music, science and technology, local history and culture, and newspapers. When more than one special collection of this type is maintained, a separate account should be established for each one.
Branch libraries--Expenditures for the construction, maintenance, and operation of branch libraries located away from the central library or library headquarters of a library system.

Part III--Page 59

Account Descriptions

7000
7100
7110 7120 7130
7140
7150 7160
7200
7210 7220
7230 7240 7250 7260

HOUSING AND DEVELOPMENT
HOUSING AND DEVELOPMENT includes all housing and development activities that the government provides.
Conservation--includes activities designed to conserve and develop such natural resources as water, soil, forests, and minerals. Expenditures for conservation should be classified according to the specific type of resource.
Conservation administration--Expenditures for the administration of the conservation program.
Water resources--Expenditures relating to water resources.
Agricultural resources--Expenditures for various agricultural resources including soil conservation and soil erosion. Also, the expenditures for the county agent should be charged here.
Forest resources--Expenditures for forest resources including payments made by the county to the Georgia Forestry Commission (e.g., the acreage maintenance fee). Also included would be the expenditures relating to maintaining marsh lands and fire towers.
Mineral resources--Expenditures relating to mineral resources.
Fish and game resources--Expenditures relating to fish and game resources.
Protective inspection--includes expenditures incurred in making protective inspections, except those related to health and fire and those definitively assigned to other functions.
Protective inspection administration--Expenditures for the centralized administration of two or more inspection services.
Building inspection--Expenditures incurred in the examination of building plans, inspection of building construction, inspection of existing buildings for structural defects and compliance with minimum housing standards, and issuance of building permits.
Plumbing inspection--Expenditures incurred in the examination of plumbing plans, inspection of plumbing installations, and issuance of plumbing permits.
Electrical inspection--Expenditures incurred in the examination of electrical plans, inspection of electrical installations, and issuance of electrical permits.
Gas inspection--Expenditures incurred in the examination of gas installations and fittings and issuance of gas permits.
Air conditioning inspection--Expenditures incurred in the examination of plans for air conditioning installations, inspection of such installations, and issuance of permits.

Part III--Page 60

Account Descriptions

7270 7280
7300
7310 7320
7321 7322 7323
7324 7325 7330
7340

Boiler inspection--Expenditures for examining plans for the installation and operation of boilers, pressure tanks, steam engines, and similar devices.
Elevator inspection--Expenditures for examining the plans for and the installation and operation of elevators, dumbwaiters, and escalators.
Urban redevelopment and housing--Expenditures incurred for planning and provision of adequate housing and the redevelopment of substandard and blighted physical facilities in urban areas.
Urban redevelopment and housing administration--Expenditures for general administration of all urban redevelopment and housing activities when these are combined under a single administrative head.
Urban redevelopment--Expenditures for activities involved in the government's conservation, rehabilitation, and clearance of designated portions of urban areas. It also is charged with expenditures involved in the relocation of individuals, families, and businesses from clearance areas to new neighborhoods.
Redevelopment administration--Expenditures for planning and administering all redevelopment activities and projects carried out by the government.
Conservation projects--Expenditures for conservation of existing neighborhood structures and facilities to prolong their usable life and to prevent subsequent deterioration and blight.
Rehabilitation projects--Expenditures for renovation of deteriorated neighborhoods that still are capable of renovation without total clearance and complete redevelopment. If more than one project of this type is carried on, a separate account should be established for each project.
Clearance projects--Expenditures for complete demolition, clearance, and redevelopment. If more than one project of this type is carried on, a separate account should be established for each project.
Relocation--Expenditures incurred in the relocation and rehousing of persons displaced by redevelopment projects.
Public housing--Expenditures for the acquisition, furnishing, maintenance, and operation of the government's public housing for low-income persons. When more than one project of this type is carried on, a separate account should be established for each project.
Other urban redevelopment--Expenditures for urban redevelopment and housing projects not included under the foregoing accounts. Included are all intergovernmental expenditures for urban redevelopment and housing activities administered by other governments.

Part III--Page 61

7400
7410
7450
7500
7510 7520
7530 7540 7550 7560 7561 7563 7564 7565

Account Descriptions
Planning and zoning
Planning and zoning--Expenditures for developing and implementing a comprehensive plan or land use plan for the community including the costs of the government's planner. This activity also would include administration of zoning ordinances or other ordinances intended to manage land use within the local government's jurisdiction.
Code enforcement--Expenditures for the government removing junk cars, clearing high grass, removing garbage or trash from private property and for cutting and removing weeds from private property when property owners are negligent.
Economic development and assistance--Expenditures for all activities directed toward economically developing the area encompassed by the government and providing assistance to and opportunity for economically disadvantaged persons and businesses.
Economic development and assistance administration--Expenditures for the general supervision and administration of all development and assistance activities performed by the government.
Economic development--Expenditures made to foster economic growth and development of the area over which the government exercises jurisdiction. These development activities include economic and industrial surveys, financial assistance to new industries and businesses, acquisition of industrial sites, contact activities of industrial development agencies, and promotional advertising. Examples include payments to the Chamber of Commerce (often the Hotel/Motel taxes are used to fund this payment) and Industrial Development Authority.
Employment security--Expenditures for the administration of unemployment compensation programs, public employment offices, and related activities.
Tourism--Expenditures to enhance tourism including the operations of welcome centers and rest areas. Often the Hotel/Motel taxes are used to fund this activity (see revenue account 31.4100).
Downtown development--Expenditures to develop the downtown areas of the government.
Enterprise operations--Expenses in the operations of enterprise type services that enhance economic development.
Mass transit--Expenses incurred in the operation of a government's mass transit system.
Airport--Expenses incurred in the operation of a government's airport. Payments to an Airport Authority should be classified here.
Parking--Incurred in the operation a government's parking facilities.
Special facilities--Expenses to operate a government's special facilities.

Part III--Page 62

Account Descriptions

7600
7610 7611 7612 7613 7614 7620 7621 7622 7630 7631 7632 7633 7634 7635 7636 7640 7650 7660 7670 7680
8000
9000

Economic opportunity--Expenditures for various programs designed to eliminate or ameliorate poverty and its causes. Expenditures should be classified according to the specific type of program and/or project and in accordance with current federal grants made for such programs as follows.
Job corps
Men's urban training centers Women's urban training centers Rural conservation centers Youth camps
Youth work-training programs
In-school projects Out-of-school projects
Community action programs
Preschool readiness instruction Study centers Daycare centers Remedial instruction for elementary school students Family health education Other projects
Adult basic education
Assistance to migrant agricultural workers and families
Work experience programs for needy persons
Job training
Comprehensive economic opportunity program to account for locally established programs providing multiple types of assistance.
DEBT SERVICE
DEBT SERVICE includes interest and principal payments on general long-term debt.
OTHER FINANCING USES
OTHER FINANCING USES includes limited financial outflows classified separately from expenditures.

Part III--Page 63

Account Descriptions

OBJECT CLASSIFICATIONS

This classification is used to describe the service or commodity obtained as the result of an expenditure. There are nine major object categories, each of which is further subdivided. The following are definitions of the object classes and selected subject categories.

51

PERSONAL SERVICES AND EMPLOYEE BENEFITS

51.1000

Personal services--salaries and wages--Expenditures for both permanent and temporary government employees, including personnel substituting for those in permanent positions. This category includes gross salary for personal services rendered while on the payroll of the government. The last two positions in this number series have not been used so that a job classification code can be inserted by the government if desired (e.g., vacation pay, sick pay, incentive pay, shift premium pay, standby pay, and longevity pay).

51.1100

Regular employees--Full-time, part-time, and prorated portions of the costs for work performed by employees of the government.

51.1200

Temporary employees--Full-time, part-time, and prorated portions of the costs for work performed by employees of the government who are hired on a temporary or substitute basis.

51.1300

Overtime--Expenditures for employees of the government in either temporary or permanent positions for work performed in addition to the normal work period for which the employees are compensated.

51.2000

Personal services--employee benefits--Expenditures incurred by the government on behalf of employees; these amounts are not included in the gross salary, but are in addition to that amount. Such amounts are fringe benefits and, although not paid directly to employees, they are part of the cost of personal services. The last two positions in this number series have not been used so that a job classification code can be inserted by the government if desired.

51.2100

Group insurance--Employer's share of any insurance plan.

51.2200

Social Security (FICA) contributions--Employer's matching share of Social Security.

51.2300

Medicare--Employer's matching share of federal Medicare tax.

51.2400

Retirement contributions--Employer's share of any state or local employee retirement system, including employer's contribution to a deferred compensation plan, including the amount paid for employees assigned to federal programs. Payments to the ACCG and GMA retirement plans would be classified here.

51.2500

Tuition reimbursements--Amounts reimbursed by the government to any employee qualifying for tuition reimbursement, based on government policy.

Part III--Page 64

Account Descriptions

51.2600 51.2700 51.2800 51.2850 51.2900 52 52.1000
52.1100
52.1200
52.1300
52.2000
52.2100
52.2110

Unemployment insurance--Amounts incurred by the government to provide unemployment compensation for its employees.
Workers' compensation--Amounts incurred by the government to provide workers' compensation insurance for its employees.
Termination Benefits--Expense/expenditure for voluntary or involuntary termination benefits.
OPEB contribution--Amounts paid into OPEB trust fund by the government.
Other employee benefits--Employee benefits other than those classified above. Government may establish sub codes locally for various accrued amounts, such as unused compensated absences.
PURCHASED/CONTRACTED SERVICES
Purchased professional and technical services--Services that by their nature can be performed only by persons or firms with specialized skills and knowledge. Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Included are the services of architects, engineers, auditors, dentists, physicians, lawyers, and consultants. A separate account should be established for each type of service provided to the government.
Official/administrative--Services in support of the government's various policymaking and managerial activities. These services include management consulting activities directed toward general governance or business and financial management of the government, management support activities, election, and tax-assessing and collecting services.
Professional--Services supporting government operations and administration. These include the services of physicians, lawyers, architects, engineers, surveyors, auditors, actuaries, therapists, systems analysts, solicitors, and planners. Architectural and engineering services that result in the completion of a capital asset should be charged to object 54.1000, Property. If legal fees are part of a bond issuance, record expenditures in 58.4000.
Technical--Services to the government that are not regarded as professional but that require basic scientific knowledge, manual skills, or both. These services include data processing, purchasing, court-reporting, water-testing, and warehousing.
Purchased-property services--Services purchased to operate, repair, maintain, and rent property owned or used by the government. These services are performed by persons other than government employees. Although a product may or may not result from the transaction, the primary reason for the purchase is the service provided.
Cleaning services--Services purchased to clean buildings (apart from services provided by government employees).
Disposal--Expenditures for garbage pickup and handling not provided by government personnel.

Part III--Page 65

Account Descriptions

52.2120 52.2130 52.2140
52.2200 52.2300
52.2310 52.2320
52.3000
52.3100
52.3200 52.3300
52.3400
52.3500

Snow plowing--Expenditures for snow removal not provided by government personnel. Custodial--Expenditures to an outside contractor for custodial services. Lawn care--Expenditures for lawn and grounds upkeep, minor landscaping, and nursery service not provided by government personnel.
Repairs and maintenance--Expenditures for repair and maintenance services not provided directly by government personnel. These expenditures include contracts and agreements covering the upkeep of buildings and equipment.
Rentals--Costs for renting or leasing land, buildings, equipment, and vehicles. Rental of land and buildings--Expenditures for leasing or renting land and buildings for both temporary and long-term use by the government. Rental of equipment and vehicles--Expenditures for leasing or renting equipment or vehicles for both temporary and long-term use by the government. These expenditures include bus and other vehicle rental when operated by a local government, capital lease arrangements, and other rental agreements.
Other purchased services--Expenditures for services separate from professional and technical services or property services.
Insurance, other than employee benefits--Expenditures for all types of insurance coverage, including property, liability, and fidelity. Group health insurance is not charged here, but is recorded under object 51.2100 (group insurance). If a government is self-insuring its risk management, it should use object 55.2000.
Communications--Services provided by persons or businesses to assist in transmitting and receiving messages or information. This category includes telephone, cellular phones, pagers, internet services, and postage.
Advertising--Expenditures for announcements in professional publications, newspapers, or broadcasts over radio and television. These expenditures include advertising for such purposes as personnel recruitment, legal ads, sale of new and used equipment, and sale of property. Costs for professional advertising or public relations services are not recorded here, but are charged to object 52.1200 (professional).
Printing and binding--Expenditures for job printing and binding, usually according to specifications of the government. This category includes designing and printing forms and posters, as well as printing and binding government publications. Preprinted standard forms are not charged here, but are recorded under object 53.1100 (general supplies and materials).
Travel--Expenditures for transportation, meals, hotel, and other expenses associated with staff travel for the government. Payments for per diem in lieu of reimbursements for subsistence (room and board) also are charged here.

Part III--Page 66

Account Descriptions

52.3600
52.3700 52.3800 52.3850 52.3900
53 53.1000
53.1100

Dues and fees--Expenditures for dues and fees. Examples include personnel in professional or authorized organizations, bailiff fees, jurors fees, witness fees, and court-ordered fees. The mandatory annual per capita fees paid to regional commissions should be classified here. Includes fees for bank and credit card processing fees. Fees for education and training are not included here, but are reported under object 52.3700 (education and training).
Education and training--Education and training expenditures are costs for training programs and activities, excluding travel and lodging.
Licenses--Expenditures for licenses for professional personnel.
Contract labor--Expenditures for the cost of payments to individuals (independent contractors) who are not employees, performing casual labor services for the government (e.g., poll workers, temporary workers, umpires).
Other--Expenditures for other purchased services not listed above.
SUPPLIES
Supplies
Supplies--Amounts paid for items that are consumed or deteriorate through use or that lose their identity through fabrication or incorporation into different or more complex units or substances.
General supplies and materials--Expenditures for all supplies (other than those listed below) for the operation of a government, including freight.

53.1200
53.1210 53.1220 53.1230 53.1240 53.1250 53.1260

Energy--Expenditures for energy, including gas, oil, coal, gasoline, and services received from public or private utility companies.
Water/sewerage--Expenditures for water/sewage utility services from a private or public utility company.
Natural gas--Expenditures for gas utility services from a public or private utility company.
Electricity--Expenditures for electric utility services from a private or public utility company.
Bottled gas--Expenditures for bottled gas, such as propane gas received in tanks.
Oil--Expenditures for bulk oil normally used for heating.
Coal--Expenditures for raw coal normally used for heating.

Part III--Page 67

Account Descriptions

53.1270

Gasoline/Diesel--Expenditures for gasoline and diesel fuel purchased in bulk or periodically from a gasoline service station.

53.1300

Food--Expenditures for food used in various governmental activities including costs of catered meals.

53.1400

Books and periodicals--Expenditures for books, textbooks, and periodicals available for general use, including reference books. These expenditures include the cost of workbook and textbook binding or repairs, as well as textbooks that are purchased to be resold or rented.

53.1500
53.1510

Supplies/inventory purchased for resale--The cost of purchasing energy and goods and supplies for resale to the public to produce revenue for government operations and related expenses.
Water--The cost of purchasing water for resale to the public to produce revenue for government operations and related expenses.

53.1520

Gas--The cost of purchasing gas for resale to the public to produce revenue for government operations and related expenses.

53.1530

Electricity--The cost of purchasing electricity for resale to the public to produce revenue for government operations and related expenses.

53.1540

Telecommunications--The cost of purchasing telecommunications inventory for resale to the public to produce revenue for government operations and related expenses.

53.1550

Garbage bags--The cost of garbage bags for resale to the public to produce revenue for government operations and related expenses. Many governments require residents to purchase and use unique garbage bags in order for the residents' garbage to be picked up.

53.1590

Other--The cost of purchasing other inventory items for resale to the public to produce revenue for government operations and related expenses.

53.1600

Small equipment--Expenditures for items such as space heaters, coffee makers, office clocks, flatware, servers, warmers, and other small equipment.

53.1700

Other supplies--Includes expenditures for uniform rental services.

54

CAPITAL OUTLAYS

54.1000 Property

Property--Expenditures for acquiring capital assets, including land or existing buildings, site improvements, infrastructure, and equipment. Any building contractor, architectural and engineering services costs relating to property would be classified here, rather than as a "purchased service." Proprietary fund types would report these purchases

Part III--Page 68

Account Descriptions

54.1100 54.1200
54.1300
54.1400
54.2000
54.2100 54.2200 54.2300 54.2400 54.2500 54.3000

as capital assets, rather than as expenses.
Sites--Expenditures for the purchase of land.
Site improvements--Expenditures for acquiring improvements not associated with buildings. These improvements include the paving of parking lots and the building of fences and retaining walls. Also included are special assessments against the government for capital improvements, such as streets, curbs, and drains. Not included here, but generally charged to object 52.1300 (technical) as appropriate, are expenditures for improving sites and adjacent ways after acquisition by the government.
Buildings and building improvements--Expenditures for acquiring existing buildings. These expenditures include the principal amount of capital lease payments resulting in the acquisition of buildings, except payments to building authorities or similar agencies. Buildings constructed and alterations performed by the government's own staff are charged to objects 51.1000 (personal services--salaries and wages), 51.2000 (personal services--Employee benefits), 53.1100 (general supplies and materials), and 54.1200 (site improvements), as appropriate.
Infrastructure--Infrastructure that the government built or for which the government assumed title. Examples of infrastructure built by government include highways, roads, streets, bridges, sidewalks, curbs, gutters, tunnels, and street lights.
Machinery and equipment
Machinery and equipment--Expenditures for initial, additional, and replacement items of equipment such as machinery, furniture and fixtures, and vehicles.
Machinery--Expenditures for equipment usually composed of a complex combination of parts (excluding vehicles). Examples are lathes, drill presses, and printing presses.
Vehicles--Expenditures for equipment used to transport persons or objects. Examples include automobiles, trucks, and buses.
Furniture and fixtures--Expenditures for furniture and fixtures, including office furniture and building fixtures.
Computers--Expenditures for mainframes, desktops, laptops, and peripheral equipment.
Other Equipment--Expenditures for other equipment including office equipment (e.g., copy machines, calculators).
Intangibles-- expenditures for assets having no physical substance, not in monetary form and with no claims or rights to assets in a monetary form, and that have a life of more than one year.

Part III--Page 69

Account Descriptions

55.
55.1000
55.1100
55.2000
55.2100 55.2200 55.2300 55.2400
56
56.1000 56.2000
57
57.1000 57.2000
57.3000

INTERFUND/INTERDEPARTMENTAL CHARGES
Indirect cost allocations--The allocation of expenditures to operating departments and divisions from the general fund or possibly other funds. Usually when an internal service fund charges another fund for a service, the charge relates to a specific service and the fund incurring the expenditure charges the cost to the applicable object. For example, a charge from the maintenance garage internal service fund would be reported in the repairs and maintenance object (52.2200), rather than in this object.
General--The allocated costs of service departments and divisions of a general nature that cannot specifically be related to a service. For example, this object would be used to record expenditures relating to an amount determined through an indirect cost allocation rate.
Self-funded insurance--The allocated costs of maintaining self-funded insurance, including risk management.
Administrative fees--Costs of administration of self-funded insurance, including fees paid to third party administrators.
Claims--Insurance claims costs for the self-funded insurance program.
Judgments--Insurance judgment costs for the self-funded insurance program.
Allocated Self-Insurance Costs--Payments to the General Fund or an Internal Service Fund from other funds for premiums related to the government's risk financing activities accounted for in accordance with the provisions of GASB Cod. Sec. C50.126 or C50.129
DEPRECIATION AND AMORTIZATION
Depreciation--The recording of the periodic cost expiration of capital assets.
Amortization--The recording of the periodic cost expiration of intangible type assets (e.g., bond issuance costs).
OTHER COSTS
Intergovernmental--Expenditures (transfers of resources) from one local government to another government entity (e.g., libraries).
Payments to other agencies--Expenditures for payments to other agencies (e.g., volunteer fire departments, chambers of commerce, convention and visitors bureaus, United Way, and humane societies). Although these payments are for purchased services, they should be classified here.
Payments to others--Expenditures for payments to individuals and others (e.g., local government single employer pension plan).

Part III--Page 70

Account Descriptions

57.4000 Bad debts--Expenses for write off of bad debts in proprietary funds.

57.5000

Loss on disposition of capital assets--The loss occurring from the disposition of capital assets (proprietary fund types only).

57.5100

Loss on impairment of capital asset--The difference between the book value of the asset at time of impairment and the determined impaired value. Loss from impairment of capital asset should be reduced by insurance recovery when both transactions happen in the same fiscal year.

57.9000

Contingencies--An account used for budgetary purposes only. If a government is going to use resources budgeted in this account, they would amend the budget and transfer the resources to the appropriate fund, function, activity and object accounts.

58

DEBT SERVICE--Expenditures for both long-term and short-term debt.

58.1000 Principal

58.1100

Bonds--Expenditures for periodic principal maturities of general obligation and revenue bonds.

58.1200

Capital lease--Expenditures for capital leases.

58.1300

Other debt--Expenditures for principal on general long-term debt other than bonds or capital leases.

58.2000 Interest--Expenditures for short-term and long-term debt.

58.2100

Bonds--Periodic interest payments on general obligation and revenue bonds.

58.2200

Capital lease--Interest payments on capital leases.

58.2300

Other debt--Interest payments on tax anticipation notes and general long-term debt other than bonds or capital leases.

58.3000

Fiscal agent's fees--Expenditures made to financial institutions for services rendered in paying interest and redeeming debt.

58.4000

Issuance costs--Payments to bond underwriters, legal fees, and other costs associated with bond issuance.

58.5000

Advance refunding escrow--from existing resources--Payments made to an escrow agent from sources other than refunding proceeds, normally debt service fund resources.

61

OTHER FINANCING USES (use with function 9000 only)

61.1000

Interfund transfers out - ________ fund--are financial outflows to other funds of the government reporting entity that are not classified as interfund services provided and used, reimbursements, or loans (includes transfers out to blended component units).

Part III--Page 71

Account Descriptions

61.3000 61.5000
62 63

Payments to refunded bond escrow agent from debt issuance--Payments to an escrow agent from advance refunding bond proceeds that are to be placed in an irrevocable trust.
Discount on bonds issued--The adjustment in the interest rate that reflects the difference between the present value and the face amount of bonds when the former is less than the latter.
Special items--Results from significant transactions or other events within the control of management that are either unusual in nature or infrequent in occurrence.
Extraordinary items--Transactions or other events that are both unusual in nature and infrequent in occurrence.

Part III--Page 72

11 1000 1100 1110 1160 1180 1200 1300 1400 1500 1510
1600 1610
1700
1710
1800 1810
1900 1930
2100 2110
2200
2230
2300
2330

Assets Current assets Cash (including cash equivalents)
Cash in bank Petty cash Change fund Cash with fiscal agent Investments-current Interest receivable-investments Taxes receivable-current Allowance for uncollectible current taxes (credit) Taxes receivable-delinquent Allowance for uncollectible delinquent taxes (credit) Interest and penalties receivable-taxes Allowance for uncollectible interest and penalties (credit) Tax liens receivable Allowance for uncollectible tax liens (credit) Accounts receivable Allowance for uncollectible accounts receivable (credit) Unbilled accounts receivable Allowance for uncollectible unbilled accounts receivable (credit) Special assessments receivable -current Allowance for uncollectible current special assessments (credit) Special assessments receivable -non-current Allowance for uncollectible non-current special assessments (credit)

Appendix A - Common Uses of Balance Sheet Accounts

General and Special Revenue

Governmental Funds

Debt Service

Capital Projects

Permanent

Proprietary Funds

Enterprise

Internal Service

Fiduciary Funds

Private

Purpose

Pension

Trust

Trust

Agency

X

X

X

X

X

X

X

X

X

X

X

X

X

-

-

-

X

X

X

-

-

-

X

X

X

X

-

-

X

-

X

X

X

X

X

X

X

X

X

X

X

X

X

X

-

-

-

-

X

X

-

-

X

X

-

-

-

-

-

-

X

X

-

-

-

-

X

X

-

-

-

-

X

X

-

-

X

X

-

-

-

-

-

-

X

X

-

-

X

-

-

-

-

-

X

X

X

-

-

-

X

X

X

-

-

-

X

X

X

-

-

-

X

X

-

-

X

X

X

-

X

X

-

-

X

X

-

-

X

-

X

-

X

X

-

-

X

-

X

X

X

X

X

X

-

-

-

-

-

-

-

-

-

X

X

X

X

X

X

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Appendix A - Common Uses of Balance Sheet Accounts

2400 2430
2500 2510
2600 2630
2700 2800 2830 2900 2930 3000 3010 3020 3100 3200 3300 3500 3600 3700 3800 3900 4100 5000

Special assessments receivable -delinquent
Allowance for uncollectibledelinquent special assessments (credit) Special assessments liens receivable Allowance for uncollectible special assessment liens (credit) Interest receivable-special assessments Allowance for uncollectible special assessment interest (credit) Intergovernmental receivable Notes receivable Allowance for uncollectible notes (credit) Rent receivable Allowance for uncollectible rent (credit) Pledged receivable Allowance for uncollectible pledged receivable (credit) Residual interest in excess receivable collections Due from other funds____________fund Interfund receivable____________fund Advances to other funds____________fund Advances to employees Inventories-materials and supplies Inventories-stores for resale Prepaid items Unamortized premiums on investments Unamortized discounts on investments (credit) Non-current assets

General and Special Revenue
X
X
X
X
X
X X X
X X
X x
x x
X
X
X X
X X X
-
-

Governmental Funds

Debt Service

Capital Projects

X

-

X

-

X

-

X

-

X

-

X

-

X

X

-

-

-

-

-

-

-

-

-

-

-

-

-

-

X

X

X

X

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Permanent -
-
-
X X X X

Proprietary Funds

Enterprise

Internal Service

X

-

X

-

X

-

X

-

X

-

X

-

X

-

X

-

X

-

X

X

X

X

x

-

x

-

x

-

X

X

X

X

X

-

X

X

X

X

X

X

X

X

X

X

X

X

Fiduciary Funds

Private

Purpose

Pension

Trust

Trust

Agency

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

X

X

X

X

X

X

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

X

X

-

X

X

-

5100 5200 6000 6100 6200 6300 7000 7100 7200 7210
7300 7310
7400 7410
7500 7510
7600 7850 7860
7900 7910 7950 8000 8100 9000 9100 9200 12 1000 1100 1200 1300 1400
1450 1500

Receivables-non-current Investments-long-term Restricted assets Cash Investments Customer deposits Capital assets Sites Site improvements
Accumulated depreciation -site improvements Infrastructure Accumulated depreciation -Infrastructure Buildings and building improvements Accumulated depreciation -buildings and building improvements(credit) Machinery and equipment Accumulated depreciation -Machinery and equipment (credit) Construction in progress Works of art and historical treasures Accumulated depreciation works of art and historical treasures Intangible assets Accumulated amortizations-intangible assets Other capital assets (nondepreciable) Other assets Investments-joint venture Deferred outflow of resources Deferred charge on refunding Deferred outflow of resources Liabilities Current liabilities Accounts payable Salaries and wages payable Payroll deductions payable Employer's share of employee benefits-current Termination benefits payable-current Claims and judgments

Appendix A - Common Uses of Balance Sheet Accounts

General and Special Revenue X X

Governmental Funds

Debt Service
-

Capital Projects
-

Permanent -

Proprietary Funds

Enterprise X X

Internal Service
X

X

X

X

X

X

X

X

X

X

X

X

X

X

-

-

-

X

-

-

-

-

-

X

X

-

-

-

-

X

X

-

-

-

-

X

X

-

-

-

-

X

X

-

-

-

-

X

X

-

-

-

-

X

X

-

-

-

-

X

X

-

-

-

-

X

X

-

-

-

-

X

X

-

-

-

-

X

X

-

-

x

x

x

-

-

-

x

x

x

-

-

-

x

x

x

-

-

-

x

x

x

-

-

-

x

x

x

-

-

-

-

-

X

-

-

x

x

-

x

-

-

-

x

-

-

-

X

X

X

X

X

X

X

-

X

-

X

X

X

-

X

-

X

X

X

-

-

-

X

X

x

-

-

-

x

x

Fiduciary Funds

Private

Purpose

Pension

Trust

Trust

-

-

X

X

Agency -

X

X

X

X

X

X

-

-

X

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

X

X

X

-

-

-

-

-

-

-

-

-

-

-

-

1600 1700 1800 1900 2100
2200 2300 2400 2500 2600 2700 2800 2820
2840
2860 2880 3000 3010
3020 3100
3200
3400 3600 5000 5100
5200
5250 5260 5265 5300 5400

payable Contracts payable Retainage payable Intergovernmental payable Due to other funds-_______fund Interfund payable____________ fund Matured bonds payable Matured interest payable Accrued interest payable Unearned revenue Deposits payable Notes payable-current Bonds payable-current
General obligation bonds payable Special assessment debt payable with government commitment Revenue bonds payable Other bonds payable Pledged revenues payable Excess collections of purchased receivables payble Repurchase of receivables obligations payable Capital leases payablecurrent Closure and post-closure care-current Pollution remediation obligation-current Other current liabilities Non-current liabilities Advances from other funds-_________ fund Employer's share of employee benefits-non-current Termination benefits payable-non-current Net other post-employment benefits obligation Net pension obligation Notes payable-non-current Capital leases payablenon-current

Appendix A - Common Uses of Balance Sheet Accounts

General and Special Revenue X X X X X

Governmental Funds

Debt Service
X

Capital Projects
X X X

Permanent X

Proprietary Funds

Enterprise X X X X X

Internal Service
X X X X

X

-

X

X

X

X

X

X

-

-

X

-

X

X

-

-

X

-

X

-

X

-

X

X

X

X

-

-

X

X

X

-

X

-

X

-

X

-

-

-

X

-

-

-

-

-

X

-

-

-

-

-

X

-

-

-

-

-

X

-

-

-

-

-

X

-

-

-

-

-

X

-

x

-

-

-

x

-

x

-

-

-

x

-

-

-

x

-

x

-

-

-

-

-

X

X

-

-

-

-

X

-

-

-

-

-

x

-

X

X

X

X

X

X

X

-

X

-

X

-

X

-

-

-

X

X

x

-

-

-

x

x

x

-

-

-

x

x

-

-

-

-

X

-

-

-

-

-

X

X

Fiduciary Funds

Private

Purpose

Pension

Trust

Trust

-

-

-

-

-

-

-

-

X

X

Agency X

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

X

X

X

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5500
5600 5620
5640
5660 5680 5700
5800 5900
6000 6100
6400 6500 6510
6520
6600 7000
7100 7200 7300 7400
9000 9100 9200 9300 13 3000

Deferred compensation benefits payable Bonds payable-non-current
General obligation bonds payable Special assessment debt with government commitment Revenue bonds payable Other bonds payable Unamortized charge-refunding bonds (debit or credit balance) Unamortized premiums on bonds Unamortized discounts on bonds (debit) Arbitrage payable-non-current Closure and post-closure care-non-current Pollution remediation obligation--non-current Pledged revenues payable--non-current Excess collections of purchased receivables payble--non-current Repurchase of receivables obligations payable non-current Other non-current liabilities Liabilities payable from restricted sources Customer deposits payable Revenue bonds payable Accrued interest payable Excess OPEB assets due to employers (OPED Agency fund account) Deferred inflows of resources Unavailable revenue Deferred charge on refunding Deferred inflows of resourcesNet Position Net Position (Proprietary and fiduciary funds)

3100 3200 3250 3260

Net investment in capital assets Restricted for _______________
Restricted for enabling legislation Restricted for permanent endowment/ principal expendable

Appendix A - Common Uses of Balance Sheet Accounts

General and Special Revenue

Governmental Funds

Debt Service

Capital Projects

Permanent

Proprietary Funds

Enterprise

Internal Service

-

-

-

-

-

-

-

-

-

-

X

-

-

-

-

-

X

-

-

-

-

-

X

-

-

-

-

-

X

-

-

-

-

-

X

-

-

x

-

-

x

-

-

-

-

-

X

-

-

-

-

-

X

-

-

x

X

-

X

-

-

-

-

-

X

-

-

-

-

-

x

-

x

-

-

-

x

-

x

-

-

-

x

-

x

-

-

-

x

-

-

-

-

-

X

X

-

-

-

-

X

-

-

-

-

-

X

-

-

-

-

-

X

X

-

-

-

-

-

-

x

-

-

-

-

x

x

-

x

-

-

-

x

-

x

-

x

-

-

-

-

-

x

x

-

-

-

-

X

X

-

-

-

-

x

-

-

-

-

-

x

-

Fiduciary Funds

Private

Purpose

Pension

Trust

Trust

Agency

X

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

x

-

-

-

-

-

-

-

-

-

x

x

-

X

x

x

-

-

-

-

-

-

3270
3300 3400 5000 5100 5110
5120
5130
5140
5200 5300 5400 5500

Restricted for permanent endowment/ principal nonexpendable Held in trust for pension benefits Unrestricted Fund balance (governmental fund types only) Fund balance-nonspendable Fund balance-nonspendable-not in spendable form-inventories and prepaid items Fund balance-nonspendable-not in spendable form-__________________ Fund balance-nonspendable-requirement to maintain intact-endowments. Fund balance-nonspendable-requirement to maintain intact-_________. Fund balance-restricted Fund balance-committed Fund balance-assigned Fund balance-unassigned

Appendix A - Common Uses of Balance Sheet Accounts

General and Special Revenue

Governmental Funds

Debt Service

Capital Projects

Permanent

Proprietary Funds

Enterprise

Internal Service

-

-

-

-

x

-

-

-

-

-

-

-

-

-

-

-

X

X

x

x

x

x

-

-

x

x

x

x

-

-

x

x

x

x

-

-

-

-

-

x

-

-

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x

-

-

-

-

-

-

-

-

-

-

Fiduciary Funds

Private

Purpose

Pension

Trust

Trust

Agency

-

-

-

-

X

-

X

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Source: Adapted from Appendix C, "Illustrative Accounts, Classifications and Descriptions" in Government Finance Officers Association (GFOA), Governmental Accounting. Auditing and Financial Reporting . Chicago, Ill. GFOA, 1990, pp. 405-10.

Uniform Chart of Accounts For Local Governments In Georgia
Appendix B
Classifications of Government-Wide Non-Capital Net Position

The purpose of this appendix is to provide guidance regarding the reporting of the restriction of net position at the government-wide financial reporting level. These restrictions relate to the governmental fund type reporting at the government-wide financial reporting level and to proprietary fund type reporting at both the government-wide financial reporting level and the proprietary fund type reporting level. This appendix does not apply to the fund reporting level for governmental fund types as they may reserve, but not restrict fund balance.

GASB Statement No. 34, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments (GASBS 34) and GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources and Net Position divide net assets into three components:

Net investment in capital assets Restricted net position Unrestricted net position

As indicated above, this appendix provides guidance regarding the classification of non-capital net position (i.e., as restricted or unrestricted). However, to determine the amount of non-capital net position, a government first must calculate the "net investment in capital assets," as demonstrated by the following example:

Cost of capital assets

$ 176,890,453

Less accumulated depreciation

( 86,403,980)

Book value of capital assets

$ 90,486,473

Less capital related debt

($ 37,474,653)

Net investment in capital assets

$ 53,011,820

Continuing this example, the non-capital net position is calculated as follows:

Total net position

$ 77,998,485*

Less net investment in capital assets,

( 53,011,820)

Non-capital net position

$ 24,986,665

* "Total net position" represents the difference between assets plus deferred outflow of resources and liabilities plus deferred inflows of resources applying the accrual basis of accounting.

B. 1

Appendix B -- Classifications of Government-Wide Non-Capital Net Position
The classification "restricted net position" only relates to the financial statements prepared using the accrual basis. Local governments must determine what amounts are to be included in total net position before determining what net position should be classified as restricted or unrestricted. For example, unspent bond proceeds generally are reserved at the fund reporting level in a capital projects fund. The related debt would be in a debt service fund. These bond proceeds generally would not be restricted at the government-wide financial reporting level because of the offsetting bond debt (net position is reported net of related liabilities).
GASBS 34 and 63 require governments to restrict net position when constraints placed on net asset use are either:
externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws/regulations of other governments; or
imposed by law through constitutional provisions or enabling legislation.1
Enabling legislation, as the term applies to GASBS 34, is legislation that authorizes the reporting government to assess, levy, charge, or otherwise mandate payment of resources (from external resource providers) and includes a legally enforceable requirement that those resources be used only for the specific purposes stipulated in the legislation.
The term "external resource providers" perhaps creates some ambiguity regarding the intent of GASBS 34. However, Question 100 of the original GASBS 34 Implementation Guide2 provides sufficient clarification, stating that the "... enabling legislation part of the definition in paragraph 34 covers situations when the government passes a law that gives them the ability to levy a tax or otherwise raise revenues, and in that law, the government commits to using those resources for a particular purpose. That arrangement is tantamount to a legally binding agreement between the government and the resource providers (the taxpayers) establishing limitations on how those funds can be used. The government generally cannot unilaterally decide to do something else with those resources. This is different from situations when a government passes a law that says existing resources are restricted to a specific purpose...."
One complication governments must address when restricting net position is when a fund includes both restricted and unrestricted net position. If a fund includes both types of assets, it is difficult to determine the year-end net position for each type. Often, when a government reports expenditures in a fund, no distinction is made between the source of funds used to pay the expenditure. The GASB addresses this issue in their GASBS 34 Implementation Guide, Volume II, question 13. The Guide indicates that the government should establish policies regarding the application of restricted versus unrestricted net position. A government may develop a policy that indicates that they spend any restricted assets first, before they spend any unrestricted net position.
One option a government could use is to establish a sub-fund for restricted assets and a sub-fund for unrestricted net position. When the government spends the resources, the expenditures could be reported in either fund. Year-end balances would then reflect the applicable amounts for both restricted and unrestricted net position.
1 GASB Statement No. 34, Basic Financial Statements-- and Management's Discussion and Analysis--for State and Local Governments, paragraph 34. 2 GASB Implementation Guide, Guide to Implementation of GASB Statement 34 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments (original was followed by volume II).
B. 2

Appendix B -- Classifications of Government-Wide Non-Capital Net Position
At the fund reporting level, fund balances are reported as either reserved or unreserved. Reserved fund balances at the fund reporting level may not be reported necessarily as restricted net position at the government-wide reporting level. For example, fund balances reserved because they are not available to spend, such as fund balances reserved for advances, inventories or prepaid items normally will be reported as unrestricted net assets at the government-wide reporting level. Another example is funds reserved at the fund level for outstanding encumbrances normally will be reported as unrestricted net assets in the government-wide financial statements.
The following section is organized by Fund. The discussions focus on the funding sources generating the assets commonly associated with each Fund, and the applicable laws/ regulations, contract provisions, etc. affecting the use of these assets. Note that there could be specific circumstances in which a conclusion presented below may not be applicable.
100 General fund
Generally, the general fund's net assets are unrestricted. However, there may be occasions when net assets would be restricted depending upon which revenue streams they report in this fund. O.C.G.A. 48-7-149 and O.C.G.A. 48-8-3 authorizes local governments to levy a local option sale and use tax. Governments usually report this tax revenue in their general fund. The law restricts the millage rate that can be applied to local governments' current year tax digests, effectively reducing the ad valorem taxes by the amount of the local option sales tax revenues collected in the prior year. Although the prior year local option sales tax revenues collections are used in determining the millage rate adjustments, there does not appear to be any restrictions on the actual local option sales tax revenues. The local option sales tax revenues are simply another form of taxation (in lieu of ad valorem) for generating the necessary revenues to meet the local governments' budgetary needs. As a result, any balance of local option sales tax revenues should be reported as unrestricted net assets, rather than as restricted net assets.
O.C.G.A. 33-8 authorizes local governments to levy an insurance premium tax. This revenue usually is reported in the general fund. There are no limitations as to how municipalities may use these revenues. Therefore, they should report any remaining net assets from this revenue stream as unrestricted. The proceeds of these taxes that county governments receive must be used for the purpose of either:
Funding police and fire protection; garbage and solid waste collection; curbs, sidewalks, and street lights; and such other services as may be provided for the primary benefit of the residents of the unincorporated area of the county, or
Reducing the ad valorem taxes of the inhabitants of the unincorporated areas of those counts in which the county does not provide any of the services enumerated in the law.
As a result, counties should restrict any net assets reported at year-end from the insurance premium tax.
200 Special revenue funds
205 Law library fund - O.C.G.A. 36-15-7 is the enabling legislation that allows county governments to add a fee to court fines for law library purposes.
B. 3

Appendix B -- Classifications of Government-Wide Non-Capital Net Position
The use of these revenues (i.e., the fees) that the county collects for the law library is limited to the purchase of law books, reports, texts, periodicals, supplies, desks, and equipment and for the maintenance, upkeep, and operation of the law library, including the services of a librarian, and for the purchase or leasing of computer related legal research equipment and programs, and, at the discretion of the county governing authority, for the establishment and maintenance of the codification of county ordinances. In addition, the county may use these revenues to establish a law library or libraries for the judges of the superior courts of the judicial circuit in which the county lies.
If the county has excess funds after the above expenditures, such funds may be designated by the board of trustees and shall be granted to charitable tax-exempt organizations that provide civil legal representation for low-income people. Any remaining excess funds shall be turned over to the county commissioners, and they shall use these revenues for the purchase of fixtures and furnishings for the courthouse.
Since the use of all these court fees the county collects are restricted to selected expenditures, the county should report any net assets at year-end as restricted.
210 Confiscated assets fund - Generally, local governments will receive resources in this fund by the following three alternatives:
Fines imposed in Superior Court Forfeitures of property and cash from Superior Court Forfeitures of property and cash in confiscations involving federal officials
Fines Imposed in Superior Court - O.C.G.A. 15-21-100 is the enabling legislation that requires local governments to impose a penalty of 50% of the original fine for a conviction for certain drug-related offenses. O.C.G.A. 15-21-101 limits the expenditure of these penalties to drug abuse treatment and education programs related to controlled substances and marijuana. Any of these resources remaining at year-end should be reported as restricted net assets.
Forfeitures of property and cash from Superior Court - O.C.G.A. 16-13-49 authorizes the forfeitures of property and cash relating to a drug arrest, without any involvement by federal officials. The use of these resources is limited to supplement the county district attorney's office, for supplementing any official law enforcement purpose and other limited uses. Any of these resources remaining at year-end should be reported as restricted net assets.
Forfeitures of property and cash in confiscations involving federal officials Federal forfeiture law are set forth at 18 U.S.C. 881, 18 U.S.C. 981 and 18 U.S.C. 1616. This law allows, but does not require the sharing of these assets with local governments. Federal administrative rules govern how the governments may spend these assets. Generally, they are limited to various law enforcement activities. As a result, any of these resources remaining at year-end should be reported as restricted net assets.
212 County drug abuse treatment & education fund--Special revenue fund to account for funds collected pursuant to (O.C.G.A. 15-21-100) and restricted expenditures pursuant to (O.C.G.A. 15-21-101 (b) 1 and 2). Additionally, activities of Drug Court Divisions certified by the Judicial Council of Georgia pursuant to (O.C.G.A. 15-1-15) shall be accounted for in this fund. As a result, any of these resources remaining at year-end should be reported as restricted net assets.
B. 4

Appendix B -- Classifications of Government-Wide Non-Capital Net Position
215 Emergency 911 telephone fund - O.C.G.A. 48-5-133 authorizes governments to impose a monthly "911" charge upon each exchange access facility subscribed to by specific telephone subscribers. O.C.G.A. 48-5-134 limits the use of these charges to installation, maintenance, service, and network charges of a wireless service supplier and other related costs. Since the use of these charges is restricted, any net assets remaining at year-end should be reported as restricted net assets.
220 Grant fund (s) - In most instances, local governments will not report net assets in these funds as most revenue is recognized when the government incurs the expenditure (i.e., revenues = expenditures = zero equity). However, if the government reports net assets in this fund, they must classify them as restricted or unrestricted. With most categorical grants, the grantor (e.g., the State of Georgia or the Federal government) limits the use of these resources to specific purposes. In these cases, any net assets should be restricted.
If the government participates in a non-categorical grant and reports net assets, normally it reports these net assets as unrestricted.
235 Transportation special district local option sales and use tax (TSPLOST) 25% discretionary fund--Accounts for the collection of the discretionary portion of the TSPLOST proceeds and expenditures for transportation projects that are not capital projects. Any net assets remaining at year-end should be reported as restricted net assets.
250 Multiple grant fund - See above discussion for fund 220.
270 Special district fund (s) - O.C.G.A. 36-64-10 is the enabling legislation that allows governments to levy a property tax to provide for an adequate recreation program for the area specified in the petition for the election.
Since local governments may levy property taxes for specific purposes (e.g., fire or recreation services), the unspent portion of these property taxes should be included in net assets and reported as restricted.
If these funds include any unrestricted resources (e.g., general fund resources were transferred to this fund), these net assets would be reported as unrestricted.
275 Hotel/motel tax fund - O.C.G.A. 48-13-51 enables governments to levy an excise tax (i.e., hotel/motel tax) on charges made for various types of lodging. The rates may vary anywhere from 3% - 8% depending upon the local government's actions. Generally, the use of these taxes is limited to:
promoting tourism, conventions, and trade shows; supporting a facility owned or operated by a state authority for convention
and trade show purposes or any other similar or related purposes; supporting a facility owned or operated by a local government or local
authority for convention and trade show purposes.
Because the use of these taxes are limited, any remaining net assets at year-end should be reported as restricted.
B. 5

Appendix B -- Classifications of Government-Wide Non-Capital Net Position
280 Rental motor vehicle excise tax fund - O.C.G.A. 48-13-90 is the enabling legislation that allows governments to levy an excise tax on motor vehicles for rent or lease.
The use of these revenues derived from such tax is limited to the purpose of promoting industry, trade, commerce, and tourism; for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes. Because of these limitations, any net assets at year-end would be reported as restricted.
300 Capital projects funds
310 General obligation bond fund - Generally, any unspent bond proceeds are not included in net assets as no revenue is reported (i.e., when the government issues the bonds, they report them as a liability rather than as revenue), as a result, no restricted net assets exist. If interest is earned on the unspent bond proceeds and it is required to be used for capital construction, the unspent portion would be reported as restricted.
320 Special purpose local option sales tax (SPLOST) fund - O.C.G.A. 48-8-111 allows counties to call for a referendum on whether or not to levy a 1% sales and use tax. In most counties, voters have approved the levy of the SPLOST through a referendum for specific purposes. If the purposes in the referendum limit the use of these taxes to specific types of governmental activities (e.g., road paving), the net assets in this fund should be reported as restricted.
330 Homestead option sales tax (HOST) fund - O.C.G.A. 48-8-103 & 48-8-104 authorizes counties to levy a sales tax, subject to voter approval, to replace the revenues lost due to granting a homestead exemption. Counties may use the majority of this revenue to fund general county services. Any resources remaining at year-end should be reported as unrestricted net assets.
If a county has excess revenues (i.e., over the amount of authorized expenditures above), this amount must be used to reduce the county's millage rate. In addition, a portion of these taxes may be restricted for capital outlay. Any resources remaining at year-end relating to these purposes should be reported as restricted net assets.
335 Transportation special district local option sales and use tax (TSPLOST) fund-- Accounts for capital transportation projects financed from TSPLOST funds (O.C.G.A. 48-8244). Any resources remaining at year-end relating to these purposes should be reported as restricted net assets.
340 Grant fund - In most instances, local governments will not report net assets in these funds as most revenue is recognized when the government incurs the expenditure (i.e., revenues = expenditures = zero equity). However, if the government reports net assets in this fund, they must classify them as restricted or unrestricted. With most capital grants, the grantor (e.g., the State of Georgia or the Federal government) limits the use of these resources to capital purposes. In these cases, any net assets should be restricted.
350 Local resources fund - Since normally any net assets in this fund have been transferred from other funds (e.g., the general fund), these net assets would be reported as unrestricted.
360 Revenue Bond Fund - Generally, any unspent bond proceeds are not included in net assets
B. 6

Appendix B -- Classifications of Government-Wide Non-Capital Net Position
as no revenue is reported (i.e., when the government issues the bonds, they report them as a liability rather than as revenue), as a result, no restricted net assets exist. If interest is earned on the unspent bond proceeds and it is required to be used for capital construction, the unspent portion would be reported as restricted.
400 Debt service funds
410 General obligation bonds fund - Normally the net assets reported in this fund are unspent property taxes the government levied for debt service. Generally, these net assets would be reported as restricted.
420 Revenue bonds fund - Normally the net assets reported in this fund are excess user charges, after operations, which the government will use to retire debt service. Generally, these net assets would be reported as restricted.
430 Special purpose local option sales tax (SPLOST) fund - O.C.G.A. 48-8-111 allows counties to call for a referendum on whether or not to levy a 1% sales and use tax to retire general obligation debt. If the purposes in the referendum limit the use of these taxes to retire debt, the net assets in this fund should be reported as restricted.
450 Permanent funds - Since governments use permanent funds to report resources legally restricted so that only their earnings, and not their principal may be used for purposes that support the government's programs, the amount of the principal included in net assets should be reported as restricted net assets at year-end. If the earnings on the principal are limited to specific uses (e.g., perpetual care for a cemetery), any remaining earnings included in net assets at year-end would be reported as restricted.
If the earnings on the principal is not limited to specific uses and may be used for a variety of general government purposes, any remaining earnings included in net assets at year-end would be reported as unrestricted.
500 Enterprise funds - Since most enterprise funds will have the same circumstances regarding restricted net assets, each individual enterprise fund is not listed separately in this appendix. If there are special circumstances that apply only to the specific enterprise fund, it is listed separately. Although the same guidance that applies to enterprise funds also applies to governmental funds regarding restricting net assets, generally the primary restriction in an enterprise fund relates to bond indentures for revenue bonded debt. Often, an enterprise fund is required to restrict resources that the fund will use to retire revenue bonds. Some examples that would require a restriction of net assets include:
the revenue bond operations and maintenance account (accumulations of resources equal to operating costs for a specified period);
the revenue bond current debt service account (accumulations of resources for principal and interest payments due within one year);
the revenue bond future debt service account (accumulations of resources for principal and interest payments beyond the subsequent 12 months);
the revenue bond renewal and replacement account (accumulations of resources for unforeseen repairs and replacements of assets originally acquired with bond proceeds).
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Appendix B -- Classifications of Government-Wide Non-Capital Net Position
Other than the above, most net assets at year-end would be reported as unrestricted. 530 Hospital fund - The above restrictions relating to debt issuances also apply here. In addition, O.C.G.A. 31-7-75 requires governments that sold or lease a hospital that they own (or owned) must use the proceeds to retire any outstanding debt. Any remaining balance (after debt service retirement) must be placed in an irrevocable trust and these funds shall be used exclusively to provide hospital care for indigent residents of the government that owned the hospital. Generally, these net assets would be reported as restricted. 600 Internal service funds - Neither GAAP or Georgia statutes require governments to report internal service funds. If a government reports internal service funds, by definition, they should report no non-capital net assets. However, in practice, internal service funs often report noncapital net assets. Since most governments use internal service funds for management purposes only, any net assets would be reported as unrestricted. Fiduciary Fund Types 700 Trust and agency funds - Trust and agency funds are not reported at the government-wide financial reporting level.
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