ctas chart of accounts 2.21 · the ctas chart of accounts provides numbers and descriptions for...

CTAS Chart of Accounts 1 Office of the Minnesota State Auditor 2/21/2018

CTAS CHART OF ACCOUNTS

The CTAS Chart of Accounts provides numbers and descriptions for Funds, Accounts, and Object Codes for use in CTAS. There are three kinds of numbers (defined below): Restricted, Predefined or Recommended. On the following pages, you will find that the Fund, Account, and Object Codes are separated by categories. The category headings include a range of numbers identified in parentheses: for example, “SPECIAL REVENUE FUNDS (201 through 299)”. If you do not find a description under a heading that best fits a transaction, you may create your own description. The number you use with that description must fall within the range in the particular category heading type. CTAS versions after Version 8 include a “wizard”, a tool in the program that assists you in creating fund and account numbers as well as object codes.

Definitions of Restricted, Predefined and Recommended Numbers

Restricted Numbers: Restricted Numbers are considered Heading or Category separators. These numbers cannot

be migrated into or used in a transaction entry in CTAS. The descriptions of Restricted

Numbers will match Chart of Account descriptions found on the Office of the State Auditor’s

website.

Predefined Numbers: Predefined Numbers can be migrated into and used in a transaction entry in CTAS. Fund,

Account and Object Code descriptions cannot be changed. The descriptions of Predefined

Numbers will match Chart of Account descriptions found on the Office of the State Auditor’s

website

Recommended Numbers: Recommended Numbers can be migrated into and used in a transaction entry in CTAS. Fund,

Account and Object Code descriptions can be changed

Numbers Name/Descriptions Restricted Predefined Recommended100 General Fund X200 SPECIAL REVENUE FUNDS (201 through 299) X201 Road and Bridge X202 Federal Community Development Block Grants X203 Other Federal Programs X211 Library X212 Municipal State Aid Street Maintenance (Optional) X213 Public Housing (Optional) X224 Shade Tree Disease Control (Optional) X225 Fire X300 DEBT SERVICE FUNDS (301 through 399) X301 General Debt Service (Identify) X351 Debt Service for Special Issues (e.g. State Aid Streets) X376 Tax Increment Debt Service (Identify) X400 CAPITAL PROJECT FUNDS (401 through 499) X401 General Capital Projects X402 Municipal State Aid Streets - Construction X403 Open Spaces Acquisition (Optional) X404 Park Acquisition and Development (Optional) X405 Tax Increment Financing Projects X500 PERMANENT FUNDS (501 through 599) X501 Perpetual Care X600 ENTERPRISE FUNDS (601 through 699) X601 Water X602 Sewage Collection and Disposal X603 Refuse or Garbage Collection X604 Electric X605 Gas X606 Heat X607 Hospital X608 Nursing Home X609 Municipal Liquor Store X610 Transit System X611 Parking Lots X612 Airport X613 Golf Course X614 Cable Television X615 Arena X616 Swimming Pool X700 INTERNAL SERVICE FUNDS (701 through 799) X701 Central Garbage and Equipment X702 Central Services X800 FIDUCIARY FUNDS (801 through 899) X860 PENSION TRUST FUNDS (861 through 870) X861 Pension Fund (Identify) X

FUND NUMBERS

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Governmental Accounts Numbers

Numbers Name/Descriptions Restricted Predefined Recommended

Line Number on Financial Reporting

FormRevenues and Other Financing Sources(31001 through 39999)

31000 TAXES (31001 through 31949) X31001 General Property Taxes (31001 through 31299) X 131010 Current Ad Valorem Taxes X 131020 Delinquent Ad Valorem Taxes X 131030 Mobile Home Tax X 131040 Fiscal Disparities X 131050 Tax Increments X 231300 General Sales and Use Taxes (31301 through 31399) X31310 City Sales Taxes X 431400 Selective Sales and Use Taxes (31401 through 31699) X31410 Hotel-Motel Tax X 531700 Taxes Imposed and Apportioned by the Counties (31701 through 31799) X31701 Gravel Tax X 731800 Other Taxes (31801 through 31899) X31810 Franchise Taxes X 331820 Gambling Tax X 631900 Penalties and Interest on Delinquent Taxes (31901 through 31949) X31910 Penalties and Interest on Ad valorem Taxes X 131920 Forfeited Tax Sale Apportionments X 131950 Special Assessments (31951 through 31999) X31951 Principal X 1031952 Penalties and Interest on Special Assessments X 1032000 LICENSES AND PERMITS X32100 Business Licenses and Permits (32101 through 32199) X32110 Alcoholic Beverages X 1132120 Health X 1132150 Public Utilities X 1132160 Professional and Occupational X 1132170 Amusements X 1132200 Non-Business Licenses and Permits (32201 through 33099) X32210 Building Permits (Excludes surcharge) X 1132220 Gas Installation Permits X 1132230 Plumbing Connection Permits X 1132240 Animal Licenses X 1132250 Parking Permits X 1133000 INTERGOVERNMENTAL REVENUES (IGR) X33100 Federal IGR (33101 through 33399) X33101 Federal Grants and Aids X 1733120 Federal Grants - CETA X 1733130 Federal Grants - Community Development Block Grants X 1233140 Federal Grants - Environmental Development Act X 1733150 Federal Grants - Emergency Preparedness/Emergency Management Aid X 1633160 Federal Payments in Lieu of Taxes X 1733170 Federal Transportation Aid X 1433400 State IGR (33401 through 33599) X33401 Local Government Aid X 1833402 Homestead and Agricultural Credit Aid (HACA) X 3033403 Mobile Home Homestead Credit X 3033404 Attached Machinery Aid X 3033405 Taconite Production Tax X 2233406 Taconite Homestead Credit X 2133407 Taconite Mobile Home Homestead Credit X 2133408 Taconite Municipal Aid X 2233409 Wetlands Credit X 3033410 Wetlands Reimbursement X 3033411 Native Prairie Credit X 3033412 Native Prairie Reimbursement X 3033413 Reduced Assessment Credit X 3033414 Transmission Line Credit X 3033415 Pollution Control Agency Grants X 3033416 Police Training Reimbursement X 3033417 Shade Tree Disease Control Grants X 3033418 Municipal State Aid for Streets - Maintenance (Gas Tax, Road Allotment) X 2433419 Municipal State Aid for Streets - Construction X 3033420 Insurance Premium Tax - Fire X 3033421 Insurance Premium Tax -Police X 3033425 Residential Market Value Credit (No longer applicable) X33426 Agricultural Market Value Credit X 2033427 Manufactured Home Market Value Credit( No longer applicable) X

GOVERNMENTAL ACCOUNT NUMBERSFUND NUMBERS 100, 200's, 300's, 400's, and 500's

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Form

33428 State - Payments in Lieu of Taxes X 3033429 State - P.E.R.A. Aid X 2333430 Disparity Reduction Aid X 2533460 Town Aid X 2733465 Small Cities Assistance X 2433470 State Fire Aid X 2633480 State Police Aid X 2633600 IGR from Other Local Governmental Units (33601 through 33699) X33610 County Grants and Aids for Highways X 3133620 Other County Grants and Aids X 3233630 Iron Range Resource and Rehabilitation Grants (IRRRB) X 3334000 CHARGES FOR SERVICES X34100 General Government (34101 through 34199) X34101 City/Town Hall Rent X 3634102 Recording of Legal Instruments X 3634103 Zoning and Subdivision Fees X 3634104 Plan Checking Fees X 3634105 Sale of Maps and Publications X 3634106 Commissions on License Sales X 3634107 Assessment Searches X 3634108 Administrative Charges to Other Funds X 3634130 Building Permit Surcharge X 3634200 Public Safety (34201 through 34299) X34201 Special Police Services X 3834202 Special Fire Protection Services X 3834203 Accident Reports X 3834204 Protective Inspection Fees X 3834205 Ambulance Revenues X 3834220 Police Contracts X 3734225 Fire Contracts X 3734300 Highways and Streets (Road and Bridges) (34301 through 34399) X34301 Street, Sidewalk and Curb Repair Fees X 3934302 Parking Meters X 3934400 Sanitation (34401 through 34499) X34401 Sewerage Charges X 4034402 Street Sanitation Charges X 4034403 Refuse Collection Charges X 4034404 Sale of Sewerage Sludge X 4034405 Weed Cleaning and Removal Charges X 4034406 Removal of Dead Animals X 4034407 Sewer Availability Charge X 4034500 Health (34501 through 34599) X34501 Vital Statistics X 4634502 Health Inspection Fees X 4634700 Culture and Recreation (34701 through 34799) X34710 Golf Fees X 4234720 Swimming Pool Fees X 4234730 Playground Fees X 4234740 Park and Recreation Concessions X 4234750 Auditorium Use Fees X 4234760 Library Use Fees (Not Fines) X 4134770 Zoo Charges X 4234780 Park Fees X 4234900 Other Charges for Services (34901 through 34999) X34910 Transit Revenues X 4434920 Airport Revenues X 4334930 Parking Lot Revenues X 4634940 Cemetery Revenues X 4534950 Misc. Rents X 4635000 FINES AND FORFEITS X35100 Fines (35101 through 35199) X35101 Court Fines X 4835102 Parking Fines X 4835103 Library Fines X 4835104 Administrative Fines (Penalties) X 4935200 Forfeits (35201 through 35299) X35201 Forfeits X 4836000 MISCELLANEOUS REVENUES X36200 Miscellaneous Revenues (36201 through 36299) X36210 Interest Earning X 5036213 Net Increase (Decrease) in the Fair Value of Investments X 5036220 Royalties X 5136230 Contributions and Donations from Private Sources X 51

Account Numbers 37101 through 38499 are for Proprietary Funds Only

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Form

39000 OTHER FINANCING SOURCES X39100 Other Financing Sources (39101 through 39799) X39101 Sales of General Fixed Assets X 5739102 Compensation for Loss of General Fixed Assets X 5739200 INTER FUND TRANSFERS IN (Specify Fund) (39201 through 39224) X39202 Transfer From Enterprise Fund X 5839203 Transfer From Governmental Fund X 5939204 Interfund Debt Borrowed X 5739300 PROCEEDS FOR GENERAL LONG TERM DEBT (39301 through 39399) X39310 General Obligation Bond Proceeds X 5439320 Premiums on Bonds Sold X 5439330 Inception of Capital Lease program X 5539340 Inception of Installment Purchase Contract X 5539400 MISC. OTHER FINANCING SOURCES (39401-39999) X39500 Special Items X 5739600 Extraordinary Items X 5739700 Capital Contributions X 5739990 Sale of Investment X 53

EXPENDITURES AND OTHER FINANCING USES(41110 through 49999)

41000 GENERAL GOVERNMENT X41100 Legislative (41101 through 41199) X41110 Council/Town Board X 141120 Legislative Committees and Special Bodies X 141130 Ordinances and Proceedings X 141200 Judicial (41201 through 41299) X41210 Municipal Court X 341220 Conciliation Court X 341230 Justice X 341240 Traffic and Ordinance Violation Bureaus X 341300 Executive (41301 through 41399) X41310 Mayor X 141320 City/Town Manager X 241330 Boards and Commissions X 141400 City/Town Clerk (41401 through 41499) X41410 Elections X 241420 Recording and Reporting X 241425 Clerk X 241500 Financial Administration (41501 through 41599) X41510 Treasurer X 241520 Director of Finance X 241530 Accounting X 241540 Internal Auditing X 241560 Budgeting and Planning X 241570 Purchasing X 241600 Law (41601 through 41699) X41610 City/Town Attorney X 341800 Personnel Administration (44801 through 41899) X 341900 Other General Government (41901 through 41999) X41910 Planning and Zoning X 341920 Data Processing X 341930 Research and Investigation X 341940 General Government Buildings and Plant X 341950 Assessing X 341960 Elections (other than clerk) X 341970 Insurance (LMCIT, MATIT, worker's comp. etc) X 342000 PUBLIC SAFETY X42100 Police (42101 through 42199) X42110 Police Administration X 542120 Crime Control and Investigation X 542121 Criminal Investigation X 542122 Vice Control X 542123 Patrol X 542124 Records and Identification X 542125 Youth Investigation and Control X 542126 Custody of Prisoners X 542127 Custody of Property X 542128 Crime Laboratory X 542130 Traffic Control X 542131 Motor Vehicle Inspection and Regulation X 542140 Police Training X 542150 Police Support Services X 542151 Communication Services X 542152 Automotive Services X 5

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Form

42153 Ambulance Services X 942154 Medical Services X 942160 Special Detail Services X 542170 Police Stations and Buildings X 542200 Fire (42201 through 42299) X42210 Fire Administration X 1142220 Fire Fighting X 1142230 Fire Prevention X 1142240 Fire Training X 1142250 Fire Communication X 1142260 Fire Repair Services X 1142270 Medical Services X 1142280 Fire Stations and Buildings X 1142300 Corrections (42301 through 42399) X42301 Corrections Expenditures X 742400 Building Inspections (42401 through 42499) X42401 Building Inspections Administration X 1342402 Plumbing Inspections X 1342403 Electrical Inspections X 1342404 Gas Inspections X 1342405 Air Conditioning Inspections X 1342406 Boiler Inspections X 1342407 Elevator Inspections X 1342500 Civil Defense (42501 through 42599) X42501 Civil Defense Expenditures X 1342600 Traffic Engineering (42601 through 42699) X42601 Traffic Engineering Expenditures 1342700 Animal Control (42701 through 42799) X42701 Animal Control Expenditures 1342800 Other Protection (42801 through 42899) X42810 Militia and Armories X 1342820 Examination of Licensed Occupations X 1342830 Public Scales X 1342840 Weights and Measures X 1342850 Flood Control X 1343000 PUBLIC WORKS X43100 Highways, Streets and Roadways (43101 through 43199) X43121 Paved Streets X 1643122 Unpaved Streets X 1643123 Alleys X 1643124 Sidewalks and Crosswalks X 1643125 Ice and Snow Removal X 1743126 Road and Bridge Equipment X 1643130 Bridges, Viaducts and Grade Separations X 1643150 Storm Drainage X 1643160 Street Lighting X 1943170 Street Cleaning X 1643200 Sanitation (43201 through 43299) X43210 Sanitation Administration X 2243230 Waste (Refuse) Collection X 2243240 Waste (Refuse) Disposal X 2243250 Sewage Collection and Disposal X 2243251 Sanitary Sewer Construction X 2243252 Sanitary Sewer Maintenance X 2243253 Sanitary Sewer Cleaning X 2243254 New Sewer Services X 2243255 Sewer Lift Stations X 2243256 Sewage Treatment Plants X 2243260 Weed Control X 2343270 Pest Control X 23

44000 HEALTH AND HUMAN SERVICES X44100 Health (44101 through 44199) X44110 Public Health Administration X 2544120 Vital Statistics X 2544130 Regulation and Inspection X 2544131 Food and Restaurants X 2544133 Other Sanitary Inspection X 2544140 Communicable Disease Control X 2544141 Tuberculosis X 2544142 Venereal Disease X 2544143 Rabies X 2544144 Other Communicable Diseases X 2544150 Maternal and Child Health Services X 2544160 Adult Health Services X 2544170 Health Centers and General Clinics X 25

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Form

44180 Laboratory X 2544400 Human Services (44401 through 44499) X44401 Human Service Expenditures X 2545000 CULTURE - RECREATION (45001 through 42199) X45010 Culture-Recreation Administration X 3545100 Recreation (45101 through 45199) X45120 Participant Recreation X 3545121 Supervision X 3545122 Recreation Centers X 3545123 Playgrounds X 3545124 Swimming Pools X 3545125 Golf Courses X 3545126 Tennis Centers X 3545127 Other Recreation Facilities X 3545170 Spectator Recreation X 3545171 Botanical Gardens X 3545172 Museums X 3545173 Art Galleries X 3545174 Zoos X 3545175 Other Spectator Recreation X 3545180 Special Recreation Facilities X 3545181 Auditoriums X 3545182 Stadiums X 3545183 Camping Areas X 3545184 Boat Harbors X 3545185 Refectories X 3545186 Senior Citizens Recreation X 3545200 Parks (45201 through 45299) X45201 Supervision X 3545202 Park Areas X 3545203 Parkways and Boulevards X 3545204 Forestry and Nursery X 3545205 Park Policing X 3545206 Park Lighting X 3545500 Libraries (45501 through 45599) X45501 Library Administration X 3345502 Circulation X 3345503 Catalog X 3345504 Reference X 3345505 Order X 3345506 Periodicals X 3345507 Extension X 3345508 Special Collections X 3345509 Branch Libraries X 3346100 Conservation of Natural Resources (46101 through 46199) X46101 Water Resources X 4146102 Shade Tree Disease Control X 4146300 Urban Redevelopment and Housing (46301 through 46399) X46310 Urban Redevelopment and Housing Administration X 3746320 Urban Redevelopment X 3746321 Redevelopment Administration X 3746323 Rehabilitation Projects X 3746324 Clearance Projects X 3746325 Relocation X 3746330 Public Housing Projects X 3746340 Other Urban Redevelopment and Housing X 37

46500 Economic Development and Assistance (46501 through 46699) X46510 Economic Development and Assistance X 3946520 Economic Development X 3946600 Economic Opportunity (46601 through 46699) X46610 Job Corps X 3946611 Men's Urban Training Centers X 3946612 Women's Urban Training Centers X 3946613 Rural Conservation Centers X 3946614 Youth Camps X 3946620 Youth Work-Training Programs X 3946621 In-School Projects X 3946622 Out-of-School Projects X 3946630 Community Action Programs X 3946631 Pre-School Readiness Program X 3946632 Study Centers X 3946633 Day Care Centers X 3946634 Remedial Instruction for Elementary School Students X 3946635 Family Health Education X 3946640 Adult Basic Education X 39

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Form

46650 Assistance to Migrant Agricultural Workers and Families X 3946660 Work Experience Programs for Needy Persons X 3947000 DEBT SERVICE ***use object code 600-699*** X47100 Principal Payments (47101 through 47199) X47110 Bond Principal X 5647120 Other Debt Principal X 5747130 Principal - Short-Term Debt X 5747200 Interest Payments (47201 through 47299) X47210 Interest - Bonds X 5847220 Interest - Other Debt X 5847230 Interest - Short-Term Debt X 5847500 Fiscal Agent's Fees (47501 through 47599) X47501 Fiscal Agent's Fees X 5847600 Issuance Costs (47601 through 47699) X47601 Issuance Costs X 5849000 MISCELLANEOUS EXPENDITURES (49001 through 49099) X49010 Cemetery (49010 through 49019) X 4749020 Community Education X 3549030 Airports (49030 through 49039) X 4349040 Transit (49040 through 49049) X 4549100 Judgments and Losses (49101 through 49199) X49101 Judgments and Losses X 5149200 Unallocated Expenditures (49201 through 49299) * X 51

49300 OTHER FINANCING USES (49301 through 49399) X49310 Payments to Refunded Bond Escrow Agent X 6149350 Purchase of Investments X 6049360 Transfer to Governmental Fund X 6449365 Transfer to Enterprise Fund X 6349370 Special Items X 6249380 Extraordinary Items X 62

*All Insurance, Compensation, and Contributions should be allocated to the to the employee's department

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Proprietary Account Numbers



Form37000 PROPRIETARY FUND OPERATING REVENUES (37101 through 38499) X37100 Water Sales (37101 through 37199) X37110 Rate Class I X 137120 Rate Class II X 137130 Rate Class III X 137140 Rate Class IV X 137150 Connection/Reconnection Fees X 137160 Penalties and Forfeited Discounts X 137200 Sewer Charges (37201 through 37299) X37210 Rate Class I X 137220 Rate Class II X 137230 Rate Class III X 137240 Rate Class IV X 137250 Connection/Reconnection Fees X 137260 Penalties and Forfeited Discounts X 137300 Refuse Charges (37301 through 37399) X37310 Customer Charges X 137400 Electricity Sales (37401 through 37499) X37410 Rate Class I X 137420 Rate Class II X 137430 Rate Class III X 137440 Rate Class IV X 137450 Connection/Reconnection Fees X 137460 Penalties and Forfeited Discounts X 137500 Gas Sales (37501 through 37599) X37510 Rate Class I X 137520 Rate Class II X 137530 Rate Class III X 137540 Rate Class IV X 137550 Connection/Reconnection Fees X 137560 Penalties and Forfeited Discounts X 137600 Heating Utility Sales (37601 through 37699) X37610 Rate Class I X 137620 Rate Class II X 137630 Rate Class III X 137640 Rate Class IV X 137650 Connection/Reconnection Fees X 137660 Penalties and Forfeited Discounts X 137700 Hospital and Nursing Home Revenues (37701 through 37799) X37710 Daily Patient Services X 137720 Other Nursing Services X 137730 Other Professional Services X 137740 General Outpatient Services X 137800 Liquor Stores - Off-Sale (37801 through 37899) X37810 Sales X 137811 Liquor X 137812 Beer X 137813 Wine X 137814 Soft Drinks X 137815 Other Merchandise X 137820 Vending Machine Revenues or Commissions X 137830 Cash Discounts - Off-Sale X 137840 Cash Over Off-Sale X 137900 Liquor Stores - On-Sale (37901 through 37999) X37910 Sales X 137911 Liquor X 137912 Beer X 137913 Wine X 137914 Soft Drinks X 137915 Other Merchandise X 137920 Vending Machine Revenues or Commissions X 137930 Cash Discounts - On-Sale X 137940 Cash Over On-Sale X 138000 Other Proprietary Fund Revenues (38001 through 38099) X38010 Transit System X 138020 Airport X 138030 Parking Lot X 138040 Golf Course X 1

PROPRIETARY ACCOUNT NUMBERSFUND NUMBERS 600's

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Form

38050 Cable TV X 138051 Cable TV - Standard Service X 138052 Cable TV - Premium Service (e.g. Home Box Office) X 138053 Cable TV - Connection/Reconnection Fees X 138060 Arena X 138070 Swimming Pool X 138080 Other Recreation X 138400 Internal Service Fund Revenues (38401 through 38449) X38401 Internal Service Fund Revenues 1

PROPRIETARY FUND NON OPERATING REVENUES X31000 TAXES (31001 through 31949) X31001 General Property Taxes (31001 through 31299) X 4 & 731010 Current Ad Valorem Taxes X 4 & 731020 Delinquent Ad Valorem Taxes X 4 & 731030 Mobile Home Tax X 4 & 731040 Fiscal Disparities X 4 & 731050 Tax Increments X 4 & 731300 General Sales and Use Taxes (31301 through 31399) X31310 City Sales Taxes X 4 & 731400 Selective Sales and Use Taxes (31401 through 31699) X31410 Hotel-Motel Tax X 4 & 731700 Taxes Imposed and Apportioned by the Counties (31701 through 31799) X31701 Gravel Tax X 4 & 731800 Other Taxes (31801 through 31899) X31810 Franchise Taxes X 4 & 731820 Gambling Tax X 4 & 731900 Penalties and Interest on Delinquent Taxes (31901 through 31949) X31910 Penalties and Interest on Ad valorem Taxes X 4 & 731920 Forfeited Tax Sale Apportionments X 4 & 731950 Special Assessments (31951 through 31999) X31951 Principal X 431952 Penalties and Interest on Special Assessments X 433000 INTERGOVERNMENTAL REVENUES (IGR) X33100 Federal IGR (33101 through 33399) X33101 Federal Grants and Aids X 4 & 833120 Federal Grants - CETA X 4 & 833130 Federal Grants - Community Development Block Grants X 4 & 833140 Federal Grants - Environmental Development Act X 4 & 833150 Federal Grants - Emergency Preparedness/Emergency Management Aid X 4 & 833160 Federal Payments in Lieu of Taxes X 4 & 833170 Federal Transportation Aid X 4 & 833400 State IGR (33401 through 33599) X33401 Local Government Aid X 4 & 933402 Homestead and Agricultural Credit Aid (HACA) X 4 & 933403 Mobile Home Homestead Credit X 4 & 933404 Attached Machinery Aid X 4 & 933405 Taconite Production Tax X 4 & 933406 Taconite Homestead Credit X 4 & 933407 Taconite Mobile Home Homestead Credit X 4 & 933408 Taconite Municipal Aid X 4 & 933409 Wetlands Credit X 4 & 933410 Wetlands Reimbursement X 4 & 933411 Native Prairie Credit X 4 & 933412 Native Prairie Reimbursement X 4 & 933413 Reduced Assessment Credit X 4 & 933414 Transmission Line Credit X 4 & 933415 Pollution Control Agency Grants X 4 & 933416 Police Training Reimbursement X 4 & 933417 Shade Tree Disease Control Grants X 4 & 933418 Municipal State Aid for Streets - Maintenance (Gas Tax, Road Allotment) X 4 & 933419 Municipal State Aid for Streets - Construction X 4 & 933420 Insurance Premium Tax - Fire X 4 & 933421 Insurance Premium Tax -Police X 4 & 933425 Residential Market Value Credit (No longer applicable) X 4 &933426 Agricultural Market Value Credit X 4 & 933427 Manufactured Home Market Value Credit( No longer applicable) X 4 & 933428 State - Payments in Lieu of Taxes X 4 & 933429 State - P.E.R.A. Aid X 4 & 933430 Disparity Reduction Aid X 4 & 933460 Town Aid X 4 & 933470 State Fire Aid X 4 & 9

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Form

33480 State Police Aid X 4 & 933600 IGR from Other Local Governmental Units (33601 through 33699) X33610 County Grants and Aids for Highways X 4 & 1033620 Other County Grants and Aids X 4 & 1033630 Iron Range Resource and Rehabilitation Grants (IRRRB) X 4 & 1036000 Miscellaneous Revenues (36201 through 36299) X36210 Interest Earning X 436213 Net Increase (Decrease) in the Fair Value of Investments X 436220 Royalties X 436230 Contributions and Donations from Private Sources X 439000 OTHER FINANCING SOURCES (39101 through 39799) X39101 Sales of General Fixed Assets X 439102 Compensation for Loss of General Fixed Assets X 439200 INTER FUND TRANSFERS IN (Specify Fund) (39201 through 39224) X39201 Transfer From General Fund X 1139202 Transfer From Enterprise Fund X 1139203 Transfer From Governmental Fund X 1139204 Interfund Debt Borrowed X 1439300 PROCEEDS FOR GENERAL LONG TERM DEBT (39301 through 39399) X39310 General Obligation Bond Proceeds X 1639320 Premiums on Bonds Sold X 1639330 Inception of Capital Lease program X 1639340 Inception of Installment Purchase Contract X 16

PROPRIETARY FUND OPERATING EXPENSES (49400 through 49999)Water Expenses

49400 Water Utilities - Source of Supply X 249410 Water Utilities - Power and Pumping X 249420 Water Utilities - Purification X 249430 Water Utilities - Distribution X 249440 Water Utilities - Administration and General X 2

Sewer Expenses49450 Sewer Utilities - Sanitary Sewer Maintenance X 249460 Sewer Utilities - Sanitary Sewer Cleaning X 249470 Sewer Utilities - Sewer Lift Stations X 249480 Sewer Utilities - Sewage Treatment Plants X 249490 Sewer Utilities - Administration and General X 2

Refuse Expenses49500 Refuse Utilities - Refuse Collection X 249510 Refuse Utilities - Refuse Disposal X 249520 Refuse Utilities - Administration and General X 2

Electric Expenses49550 Electric Utilities - Power Production X 249560 Electric Utilities - Power Supply X 249570 Electric Utilities - Transmission and Distribution X 249580 Electric Utilities - Customer Account Expense X 249590 Electric Utilities - Administration and General X 2

Gas Expenses49600 Gas Utilities - Source of Supply X 249610 Gas Utilities - Distribution X 249620 Gas Utilities - Administration and General X 2

Heat Expenses49650 Heat Utilities - Production X 249660 Heat Utilities - Distribution X 249670 Heat Utilities - Administration and General X 2

Hospital Expenses49700 Hospital - Nursing Service Expense X 249701 Hospital - Other Professional Service Expense X 249702 Hospital - General Services Expense X 249703 Hospital - Outpatient X 249704 Hospital - Fiscal and administration Services Expense X 2

Nursing Homes Expenses49725 Nursing Homes - Dietary X 249726 Nursing Homes - Household and Property X 249727 Nursing Homes - Professional Care of Patients X 249728 Nursing Homes - Administration and General X 2

Liquor Store Expenses49750 Liquor Store - Merchandise Purchases - Off-Sale X 249751 Liquor Store - Manager - Off-Sale X 249752 Liquor Store - Cashiers - Off-Sale X 249753 Liquor Store - Janitor - Off-Sale X 249754 Liquor Store - Buildings and Maintenance - Off-Sale X 2

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Form

49755 Liquor Store - Cash Short - Off-Sale X 249770 Liquor Store - Merchandise Purchases - On-Sale X 249771 Liquor Store - Manager - On-Sale X 249772 Liquor Store - Bartenders and Waitresses - On-Sale X 249773 Liquor Store - Janitor - On-Sale X 249774 Liquor Store - Buildings and Maintenance - On-Sale X 249775 Liquor Store - Cash Short - On-Sale X 2

Transit Expenses49800 Transit - Equipment, Maintenance and Garage X 249801 Transit - Transportation X 249802 Transit - Traffic and Advertising X 249803 Transit - Insurance and Safety X 249804 Transit - Administration and General X 2

Airports Expenses49810 Airports - Fields, Runways and Ramps X 249811 Airports - Terminal Buildings and Public Areas X 249812 Airports - Equipment Buildings X 249813 Airports - Control Tower X 249814 Airports - Hangars and Other Buildings X 249815 Airports - Administration and General X 2

Parking Ramps Expenses49820 Parking Ramps - Personnel Services X 249821 Parking Ramps - Repairs and Maintenance X 249822 Parking Ramps - Administration and General X 2

Golf Course Expenses49830 Golf Course - Buildings X 249831 Golf Course - Maintenance of Course and Grounds X 249832 Golf Course - Concessions Expense X 249833 Golf Course - Administration and General X 2

Cable Television Expenses49840 Cable Television - Reception and Signal Expense X 249841 Cable Television - Transmission of Signal X 249842 Cable Television - Premium Service Expense X 249843 Cable Television - Customer Account Expense X 249844 Cable Television - Administration and General X 2

Arena Expenses49850 Arena - Personnel Services X 249851 Arena - Repairs and Maintenance X 249852 Arena - Concessions Expense X 249853 Arena - Administration and General X 2

Swimming Pools Expenses49860 Swimming Pools - Personnel Services X 249861 Swimming Pools - Repairs and Maintenance X 249862 Swimming Pools - Concessions Expense X 249863 Swimming Pools - Administration and General X 2

Depreciation Expenses49970 Proprietary Funds - Depreciation X 2 & 22

PROPRIETARY FUND NON OPERATING EXPENSES49980 Proprietary Funds - Interest Expense X 5 & 1747100 Principal Payments (47101 through 47199) X47110 Bond Principal X 1847120 Other Debt Principal X 1947130 Principal - Short-Term Debt X N/A47500 Fiscal Agent's Fees (47501 through 47599) X47501 Fiscal Agent's Fees X 5 &1747600 Issuance Costs (47601 through 47699) X47601 Issuance Costs X 549300 OTHER FINANCING USES (49301 through 49399) X49360 Transfer to Governmental Fund X 1249365 Transfer to Enterprise Fund X 12

12

Object Codes


Personal Services 100 WAGES AND SALARIES (101 through 109) X101 Wages and Salaries: Full-time Employees-Regular X102 Wages and Salaries: Full-time Employees-Overtime X103 Wages and Salaries: Part-time Employees X104 Wages and Salaries: Temporary Employees-Regular X105 Wages and Salaries: Temporary Employees-Overtime X110 Other Pay (111 through 119) X111 Other Pay: Severance X120 Employer Contributions for Retirement (121 through 129) X121 Employer Contributions for Retirement: PERA Contributions X122 Employer Contributions for Retirement: FICA Contributions X123 Employer Contributions for Retirement: Police Pension Contributions X124 Employer Contributions for Retirement: Fire Pension Contributions X130 Employer Paid Insurance (131 through 139) X131 Employer Paid Insurance: Health X132 Employer Paid Insurance: Dental X133 Employer Paid Insurance: Life X134 Employer Paid Insurance: Disability X135 Employer Paid Insurance: Medicare X140 Unemployment Compensation (141 through 149) X141 Unemployment Compensation: Insurance Premiums X142 Unemployment Compensation: Benefit Payments X150 Worker's Compensation (151 through 159) X151 Worker's Compensation: Insurance Premiums X152 Worker's Compensation: Benefit Payments X160 Liability Insurance for Employees X161 Liability Insurance for Employees: Insurance Premiums X170 Employee Paid: Income Tax X171 Employee Paid: Federal Income Tax X172 Employee Paid: State Income Tax X

Supplies 200 OFFICE SUPPLIES (201 through 209) X201 Office Supplies: Accessories (staplers, pencil sharpeners, etc.) X202 Office Supplies: Duplicating and Copying Supplies X203 Office Supplies: Printed Forms and Paper X204 Office Supplies: Envelopes and Letterheads X205 Office Supplies: Drafting Supplies X206 Office Supplies: Microfilm Supplies X207 Office Supplies: Training and Instructional Supplies X210 Operating Supplies (211 through 219) X211 Operating Supplies: Cleaning Supplies X212 Operating Supplies: Motor Fuels X213 Operating Supplies: Lubricants and Additives X214 Operating Supplies: Liquor Store Glassware and Bar Supplies X215 Operating Supplies: Shop Materials X216 Operating Supplies: Chemicals and Chemical Products X220 Repair and Maintenance Supplies (221 through 229) X221 Repair and Maintenance Supplies: Equipment Parts X222 Repair and Maintenance Supplies: Tires X223 Repair and Maintenance Supplies: Building Repair Supplies X224 Repair and Maintenance Supplies: Street Maintenance Materials X225 Repair and Maintenance Supplies: Landscaping Materials X226 Repair and Maintenance Supplies: Sign Repair Materials X

OBJECT CODES

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Object Codes


227 Repair and Maintenance Supplies: Utility System Maintenance Supplies X240 Small Tools and Minor Equipment X250 Merchandise for Resale (251 through 259) X251 Merchandise for Resale: Liquor X252 Merchandise for Resale: Beer X253 Merchandise for Resale: Wine X254 Merchandise for Resale: Soft Drinks and Mix X255 Merchandise for Resale: Drink Ingredients (juices, etc.) X256 Merchandise for Resale: Tobacco Products X257 Merchandise for Resale: Ice X258 Merchandise for Resale: Maps X

Services and Charges 300 PROFESSIONAL SERVICES (301 through 319) X301 Professional Services: Auditing and Accounting Services X302 Professional Services: Architect Fees X303 Professional Services: Engineering Fees X304 Professional Services: Legal Fees X305 Professional Services: Medical and Dental Fees X306 Professional Services: Personnel Testing and Recruitment X307 Professional Services: Management Fees X308 Professional Services: Instructors' Fees X309 Professional Services: EDP, Software and Design X320 Communication (321 through 329) X321 Communications: Telephone X322 Communications: Postage X323 Communications: Radio Units X324 Communications: Messenger Service X330 Transportation (331 through 339) X331 Transportation: Travel Expense X332 Transportation: Motor Pool Charges X333 Transportation: Freight and Express X340 Advertising (340 through 349) X341 Advertising: Employment X342 Advertising: Enterprises X350 Printing and Binding (351 through 359) X351 Printing and Binding: Legal Notices Publishing X352 Printing and Binding: General Notices and Pubic Information X353 Printing and Binding: Ordinance Publication X360 Insurance (361 through 369) X361 Insurance: General Liability X362 Insurance: Property X363 Insurance: Automotive X364 Insurance: Dram Shop X380 Utility Services (381 through 389) X381 Utility Services: Electric Utilities X382 Utility Services: Water X383 Utility Services: Gas Utilities X384 Utility Services: Refuse Disposal X385 Utility Services: Sewer X400 REPAIRS AND MAINTENANCE - Contractual (401 through 409) X401 Repairs and Maintenance - Contractual: Buildings X402 Repairs and Maintenance - Contractual: Structures X403 Repairs and Maintenance - Contractual: Improvements Other Than Buildings X404 Repairs and Maintenance - Contractual: Machinery and Equipment X410 Rentals (411 through 419) X411 Rentals: Land X412 Rentals: Buildings X

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Object Codes


413 Rentals: Office Equipment X414 Rentals: Data Processing Equipment X415 Rentals: Other Equipment X416 Rentals: Machinery and Equipment X417 Rentals: Uniforms X420 Depreciation X430 Miscellaneous (431 through 499) X431 Miscellaneous: Cash Short X432 Miscellaneous: Uncollectible Checks X433 Miscellaneous: Dues and Subscriptions X434 Miscellaneous: Awards and Indemnities X435 Miscellaneous: Books and Pamphlets X436 Miscellaneous: Towing Charges X490 Miscellaneous: Donations to Civic Organizations (Bands, etc.) X500 CAPITAL OUTLAY (510 through 599) X510 Capital Outlay: Land X520 Capital Outlay: Buildings and Structures X530 Capital Outlay: Improvements Other Than Buildings X540 Capital Outlay: Heavy Machinery X550 Capital Outlay: Motor Vehicles X560 Capital Outlay: Furniture and Fixtures X570 Capital Outlay: Office Equipment and Furnishings X580 Capital Outlay: Other Equipment X590 Capital Outlay: Books X599 Capital Outlay: Leasehold Improvements X600 DEBT SERVICE (601 through 699) X601 Debt Service: Bond Principal X602 Debt Service: Other Long-Term Obligation Principal X603 Debt Service: Short-Term Debt Principal X611 Debt Service: Bond Interest X612 Debt Service: Other Long-Term Obligation Interest X613 Debt Service: Short-Term Debt Interest X620 Debt Service: Fiscal Agents' Fees X700 OTHER FINANCING USES (701 through 728) X720 Interfund Transfers X721 Payment to Escrow Agent(Refunding Bonds) X729 SUPPLEMENTAL OBJECT CODES (730 through 899) X730 Interfund Loans X800 Investments Purchased X810 Refunds and Reimbursements X

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ctas chart of accounts 2.21 · the ctas chart of accounts provides numbers and descriptions for...

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