§ 2-1672. General account codification.

(a)

The codification of accounts maintained in the general accounting and budgetary system for each fiscal year, beginning May 1 and ending on the succeeding April 30, shall be as follows:

FUNDS
1 to 9	Operating funds
10 to 99	Working capital and auxiliary funds
100 to 299	Special assessment funds
300 to 499	Bond and construction funds
500 to 599	Interest and debt funds
600 to 799	Trust and agency funds
800 to 899	Utility funds
900 to 999	Fixed asset funds
GENERAL LEDGER ACCOUNTS
100 to 299	Current and sundry assets
300 to 349	Fixed assets
350 to 399	Budgetary assets
400 to 499	Current liabilities
500 to 599	Bonded and other deferred debt
600 to 699	Reserves and deferred credits
700 to 749	Budgetary accounts
750 to 799	Operating accounts
800 to 899	Surplus and fund balance
900 to 999	Investment in fixed assets
ACTIVITY EXPENDITURE ACCOUNTS
1000 to 19999	General government
20000 to 29999	Police department
30000 to 36999	Fire department
37000 to 39999	Traffic department
40000 to 49999	Public works department
50000 to 59999	Health department
60000 to 68999	Department of neighborhood and community services
69000 to 69999	Municipal auditorium
70000 to 79999	Parks and recreation department
80000 to 94999	Utility funds
95000 to 99999	Nondepartmental

 

CHARACTER ACCOUNTS
A	Personal services
B	Contractual services
C	Commodities
E	Capital outlay
G	Debt service
K	Bond fund construction
X	Nonbudgetary expenses

 

REVENUE
10000 to 15999	General property taxes
16000 to 19999	Other local taxes
20000 to 29999	Licenses and permits
30000 to 34999	Fines and forfeitures
35000 to 39999	Revenues from use of money and property
40000 to 49999	Service charges for current services
50000 to 59999	Revenues from public enterprises
60000 to 69999	Revenues from other agencies
70000 to 79999	Nonrevenue receipts
80000 to 89999	Inter-fund receipts (storerooms)
90000 to 99999	Transfer from other funds

 

(b)

The director of finance, with the approval of the city manager, shall prescribe such subsidiary accounts under the general headings set out in subsection (a) of this section as will provide details necessary for the proper presentation of the financial condition and transactions of the city.

(Admin. Code 1967, § A11.30)