Bars Citytown Gaapbasis 522017940am

REVENUES
FUND BALANCE/NET POSITION (GAAP)/CASH AND INVESTMENTS (CASH

BASIS) - BEGINNING
These accounts record the amounts of fund balances (GAAP) and cash and investments
(cash basis) at the beginning of the year.
308.19.00 Restricted Net Position - Beginning

(Proprietary GAAP funds only.) Include the amount reported as Restricted
Component of Net Positionin the statement of net position in previous fiscal
year.
308.20.00 Nonspendable Fund Balance - Beginning

GAAP only: Indicates the portion of fund balance is inherently nonspendable in
current period (e.g., prepaid items, inventories, long-term portion of loans
receivable, nonfinancial resources held for resale, etc.).
308.30.00 Restricted Fund Balance - Beginning

GAAP only: Indicates the portion of fund balance that is subject to externally
enforceable legal restrictions (imposed by creditors, grantors, donors, other
governments, etc.). The restrictions may be also imposed by law through
constitutional provisions or enabling legislation.
308.40.00 Committed Fund Balance - Beginning

GAAP only: Indicates the portion of fund balance that represents resources
whose use is constrained by limitations that the government imposes upon itself
at the highest level of decision making (normally the governing body) through a
most binding formal action and that remain binding unless removed in the same
manner.
308.50.00 Assigned Fund Balance - Beginning

GAAP only: Indicates the portion of fund balance that reflects a governments
intended use of resources.
308.60.00 Net Investment in Capital Assets - Beginning

(Proprietary GAAP funds only.) Capital assets net of accumulated depreciation,
reduced by the outstanding balances of borrowings attributable to the
acquisition, construction, or improvement of those assets. Deferred outflows and
inflows of resources attributable to the acquisition, construction, or improvement
of those assets or related debt also should be included. If there are significant
unspent related debt proceeds or deferred inflows of resources at the end of the
reporting period, the portion of the debt or deferred inflows of resources
attributable to the unspent amount should not be included.
308.89.00 Unrestricted Net Position - Beginning
Report Generated on: 5/2/2017

(Proprietary GAAP funds only.) Include the amount reported as Unrestricted
Component of Net Position in the statement of net position in previous fiscal
year.
308.90.00 Unassigned Fund Balance - Beginning

GAAP only: Indicates net resources in excess of nonspendable, restricted,
committed, and assigned fund balance.
PROPERTY TAX
Ad valorem taxes levied on an assessed valuation of real and personal property. Include
compensating tax and property taxes on land with statutory values, such as forest land,
reforestation land, open space land, etc. RCW 84.33.120, RCW 84.33.140, RCW 84.33.145
Account 3110000 should not include: (1) non-tax revenue; or (2) taxes levied by the
municipality upon subjects or bases other than general property. This account should include
taxes levied by a county and diverted to a city because of annexation. Use 3590000 for
penalties and 3614000 for interests on delinquent taxes.
311.10.00 Property Tax

Real and personal property tax (RCW 84.56.230, RCW 35.13.270), emergency
medical services (RCW 84.52.069), veterans assistance fund (RCW 73.08.080),
community services (RCW 71.20.110), criminal justice (RCW 84.52.135),
conservation futures (RCW84.34.230), etc. Also include deferred property tax
(RCW 84.38.120).
311.30.00 Sale of Tax Title Property

RCW 36.35.110
RETAIL SALES AND USE TAXES

Taxes imposed upon the sale or consumption of goods and/or services generally, with few or
limited exemptions. Include sales taxes levied by the government even though collected and
distributed by the state after deduction of a handling fee. The net amount received should be
reflected in the account. Use 3590000 for penalties and 3614000 for interests on delinquent
taxes.
313.11.00 Local Retail Sales and Use Tax

RCW 82.14.060
313.12.00 Annexation Services Sales and Use Tax

Tax imposed by selected cities to be used solely to provide, maintain, and
operate municipal services for the annexation area. RCW 82.14.415
313.13.00 Benefit Zones Sales and Use Tax

Sales and use tax imposed to finance public improvements. RCW 82.14.465
313.14.00 Chemical Dependency/Mental Health Services Sales and Use Tax

Sales and use tax (1/10 of one percent) imposed for the purpose of providing
new or expanded chemical dependency or mental health treatment services and
for the operation of new or expanded therapeutic court programs. A portion of
the tax revenue may be used to supplant existing programs. RCW 82.14.460
313.15.00 Special Purpose Sales and Use Tax

Sales and use tax imposed for a special purpose. (The ballot measure must
indicate the purpose.) One third of these tax proceeds should be used solely for
criminal justice purposes, fire protection purposes, or both. RCW82.14.450
313.16.00 Emergency Communications Sales and Use Tax

To be used solely for financing, design, acquisition, construction, equipping,
operating, maintaining, remodeling, repairing, reequipping, and improvement of
emergency communication systems and facilities. RCW 82.14.420 (County only
account other governments code should be based on agreement with the
county.)
313.17.00 Zoo, Aquarium and Wildlife Facilities Sales and Use Tax
To be used solely for financing, design, acquisition, construction, equipping,
operating, maintaining, remodeling, repairing, reequipping, or improvement of
zoo, aquarium and wildlife preservation and a display facilities that are currently
accredited by the American Zoo and Aquarium Association. RCW 82.14.400.
Also, can be used for parks as defined in RCW 82.14.400.
313.19.00 Regional Centers Sales and Use Tax

The sales and use tax imposed by the public facilities district. The money
collected should only be used for financing a regional center as defined by RCW
35.57.020. RCW 82.14.390
313.21.00 Public Transportation Systems Sales and Use Tax

RCW 82.14.045
313.22.00 Local Revitalization Financing Sales and Use Tax

RCW 82.14.510
313.31.00 Hotel/Motel Sales and Use Tax

Include local hotel/motel tax (RCW 67.28.180) and special local hotel/motel tax
(Chapters 67.28, 67.40, 35.101 and 36.100 RCW).
313.32.00 Hotel/Motel Sales and Use Tax - Convention Center

Include charges for lodging within King County. The county-wide tax includes
also additional transient rental tax in Seattle. Both taxes are levied by the
Washington State Convention Center PFD. RCW 36.100.040(4)(5)
313.61.00 Brokered Natural Gas Sales and Use Tax

RCW 82.14.230, RCW 82.12.022
313.71.00 Criminal Justice Sales and Use Tax

Resources distributed are to be used exclusively for criminal justice purposes.
RCW 82.14.340
313.82.00 High Capacity Transportation (HCT)

A tax imposed on employers based on number FTEs (RCW 81.104.150) and on
all motor vehicles (RCW 81.104.160(1)) solely for the purpose of providing
high capacity transportation service.
313.84.00 Border Area Jurisdictions Sales and Use Tax

A tax imposed on the sale of motor vehicle fuel and special fuel. Proceeds
should be used for the purposes of border area jurisdiction street maintenance
and construction. RCW 82.47.020, RCW 82.47.030
313.98.00 Distressed PFD Sales and Use Tax

A special sales and use tax imposed by cities which meet the definition of an
anchor jurisdiction in RCW 82.14.048.
BUSINESS AND OCCUPATION TAXES

Use 3590000 for penalties and 3614000 for interests on delinquent taxes.
316.10.00 Business and Occupation Taxes

A revenue tax that derives from municipal authority to license businesses,
usually based on gross revenue. The license fee itself is recorded in account
3210000. RCW 35.21.710, RCW82.04.220
316.40.00 Business and Occupation Taxes on Utilities

Include taxes on privately owned, other governments and government own
utilities.
316.81.00 Gambling Tax - Punch Boards and Pull Tabs

RCW 09.46.110, RCW 09.46.113, RCW 09.46.270
316.82.00 Gambling Tax - Bingo and Raffles

RCW 09.46.110, RCW 09.46.113, RCW 09.46.270
316.83.00 Gambling Tax - Amusement Games

RCW 09.46.110, RCW 09.46.113, RCW 09.46.270
316.84.00 Gambling Tax - Card Games

RCW 09.46.110, RCW 09.46.113, RCW 09.46.270
EXCISE TAXES IN LIEU OF PROPERTY TAX

317.20.00 Leasehold Excise Tax
County and city tax imposed onpublicly owned real and personal propertyon
property. RCW82.29A. The governments receiving their share of this tax
should code the proceeds to 337.
317.60.00 Transportation Benefit District Vehicle Fees

Include an annual fee for each vehicle that is registered within the district. RCW
36.73.040(3b), RCW 82.80.140(1) Also include temporary congestion reduction
charge imposed in King County (RCW 82.80.055).
OTHER TAXES
Use 3590000 for penalties and 3614000 for interests on delinquent taxes.
318.11.00 Admissions Tax

A consumer tax based on entrance to theaters, parks, sports arenas, etc. Also
include similar taxes on season tickets, cover charges, rentals of recreational
facilities and equipment, and the like. RCW 35.21.280, RCW36.38.010
318.12.00 Parking Tax

A tax imposed upon all persons engaged in a commercial parking business
within the boundaries of an incorporated city or unincorporated county. RCW
82.80.030
REAL ESTATE EXCISE TAX
318.34.00 REET 1 - First Quarter Percent

An excise tax imposed on the sale of real property and dedicated to
local capital projects identified in RCW82.46.010 and RCW
82.45.180. Proceeds should be placed in the capital projects fund
(RCW 82.46.030).
318.35.00 REET 2 - Second Quarter Percent

An excise tax on sale of real property. Proceeds should be used
solely for financing capital projects specified in a capital facilities
plan. Also, the proceeds can be used (subject to restrictions specified
in the statute) for municipally owned heavy short line railroads.
RCW 82.46.035
318.36.00 REET - One Half Percent

An excise tax on sale of real property imposed in-lieu of sales and
use tax authorized in RCW 82.14.030. RCW 82.46.010(3)
318.44.00 Ambulance Services Tax

RCW 35.21.768

318.45.00 Solid Waste Disposal Tax
An excise tax imposed by a solid waste disposal district on the privilege of
living and operating business in a solid waste disposal taxing district. RCW
36.58.140
BUSINESS LICENSES AND PERMITS

Include proceeds from the issuance of licenses and permits to businesses and occupations
which must be licensed before doing business within a government. For charges for
inspections see account 3424000. Use 3590000 for penalties on licenses and permits.
321.10.00 Alcoholic Beverages
321.20.00 Health
321.30.00 Police and Protective

Include permits for selling fireworks.
321.50.00 Public Utilities
321.60.00 Professional and Occupations

Examples: antique dealers, taxicab operation licenses, auctioneers, taxicab driver
permits, etc.
321.70.00 Amusements
Examples: amusement devices, carnivals and circuses, billiard and card tables,
dance and dance hall licenses, etc.
321.80.00 Concessions
Use to account for licenses granted to operate on governments' property
whenlicenses do not carry inherent rights to the property (e.g., to operate
vending machines, etc.).
321.91.00 Franchise Fees and Royalties

Charges levied on private utilities for the right to use public property. Exceptions
for cities and towns in RCW 35.21.860. Include royalty payments for the use of
property, copyrighted works, franchises or natural resources.
321.99.00 Other Business Licenses and Permits

Include general business licenses and permits not includable in any other
specific account.
NON-BUSINESS LICENSES AND PERMITS

Use 3590000 for penalties on licenses and permits.
322.10.00 Buildings, Structures and Equipment

This is not a charge for inspections (see 3424000, 3458300). Examples:
commercial/residential building permits, plumbing permits, electrical permits,
septic tank permits, etc.
322.30.00 Animal Licenses
322.40.00 Street and Curb Permits

Not a charge for inspections. See 3424000, 3458300. Examples: overload
permits (RCW46.44.096), temporary street and/or sidewalk closures, taxi and
other zone permits, etc.
322.90.00 Other Non-Business Licenses and Permits

Examples: gun permits, etc.
INTERGOVERNMENTAL REVENUES
Revenues provided by federal government, Washington State or other city/county or special
purpose district.
FEDERAL DIRECT GRANTS

The direct federal grant code contains already the first two digits from the
Catalog of Federal Domestic Assistance (CFDA) number which indicate the
federal agency awarding the grant.
331.10.00 Federal Direct Grant from Department of Agriculture

Federal direct grant from the Department of Agriculture.
331.11.00 Federal Direct Grant from Department of Commerce

Federal direct grant from the Department of Commerce.
331.12.00 Federal Direct Grant from Department of Defense

Federal direct grant from the Department of Defense.
331.14.00 Federal Direct Grant from Department of Housing and Urban

Development
Federal direct grant from the Department of Housing and Urban
Development.
331.15.00 Federal Direct Grant from Department of Interior

Federal direct grant from the Department of Interior.
331.16.00 Federal Direct Grant from Department of Justice

Federal direct grant from the Department of Justice.
331.17.00 Federal Direct Grant from Department of Labor

Federal direct grant from the Department of Labor.

331.19.00 Federal Direct Grant from Department of State
Federal direct grant from the Department of State.
331.20.00 Federal Direct Grant from Department of Transportation

Federal direct grant from the Department of Transportation.
331.21.00 Federal Direct Grant from Department of Treasury

Federal direct grant from the Department of Treasury.
331.27.00 Federal Direct Grant from Office of Personnel Management

Federal direct grant from the Office of Personnel Management.
331.29.00 Federal Direct Grant from Commission on Civil Rights

Federal direct grant from the Commission on Civil Rights.
331.30.00 Federal Direct Grant from Equal Employment Opportunity

Commission
Federal direct grant from the Equal Employment Opportunity
Commission.
331.32.00 Federal Direct Grant from Communications Commission

Federal direct grant from the Communications Commission.
331.33.00 Federal Direct Grant from Maritime Commission

Federal direct grant from the Maritime Commission.
331.34.00 Federal Direct Grant from Mediation and Conciliation Service

Federal direct grant from the Mediation and Conciliation Service.
331.36.00 Federal Direct Grant from Trade Commission

Federal direct grant from the Trade Commission.
331.39.00 Federal Direct Grant from General Services Administration

Federal direct grant from the General Services Administration.
331.40.00 Federal Direct Grant from Government Printing Office

Federal direct grant from the Government Printing Office.
331.42.00 Federal Direct Grant from Library of Congress

Federal direct grant from the Library of Congress.
331.43.00 Federal Direct Grant from National Aeronautics and Space

Administration
Federal direct grant from the National Aeronautics and Space

Administration.
331.45.00 Federal Direct Grant from National Endowment for the Arts
Federal direct grant from the National Endowment for the Arts.
331.46.00 Federal Direct Grant from National Labor Relations Board

Federal direct grant from the National Labor Relations Board.
331.47.00 Federal Direct Grant from National Science Foundation

Federal direct grant from the National Science Foundation.
331.58.00 Federal Direct Grant from Securities and Exchange Commission

Federal direct grant from the Securities and Exchange Commission.
331.59.00 Federal Direct Grant from Small Business Administration

Federal direct grant from the Small Business Administration.
331.64.00 Federal Direct Grant from Department of Veterans Affairs

Federal direct grant from the Department of Veterans Affairs.
331.66.00 Federal Direct Grant from Environmental Protection Agency

Federal direct grant from the Environmental Protection Agency.
331.77.00 Federal Direct Grant from Nuclear Regulatory Commission

Federal direct grant from the Nuclear Regulatory Commission.
331.81.00 Federal Direct Grant from Department of Energy

Federal direct grant from the Department of Energy.
331.84.00 Federal Direct Grant from Department of Education

Federal direct grant from the Department of Education.
331.88.00 Federal Direct Grant from Architectural and Transportation Barriers

Compliance Board
Federal direct grant from the Architectural and Transportation
Barriers Compliance Board.
331.89.00 Federal Direct Grant from National Archives and Records

Administration
Federal direct grant from the National Archives and Records
Administration.
331.90.30 Federal Direct Grant from Japan U.S. Friendship Commission

Federal direct grant from the Japan U.S. Friendship Commission.

331.90.40 Federal Direct Grant from U.S. Election Assistance Commission
Federal direct grant from the U.S. Election Assistance Commission.
331.93.00 Federal Direct Grant from Department of Health and Human

Services
Federal direct grant from the Department of Health and Human
Services.
331.94.00 Federal Direct Grant from Corporation for National and Community
Service
Federal direct grant from the Corporation for National and
Community Service.
331.95.00 Federal Direct Grant from Executive Office of the President

Federal direct grant from Executive Office of the President.
331.96.00 Federal Direct Grant from Social Security Administration

Federal direct grant from Social Security Administration.
331.97.00 Federal Direct Grant from Department of Homeland Security

Federal direct grant from the Department of Homeland Security.
FEDERAL REVENUES
Revenues from the federal government other than grants.
332.10.60 Payment In-Lieu of Tax

U.S. Department of Agriculture, Forest Services. Payments
distributed under Public Law 99-663 for the Columbia River Gorge
National Scenic Area. Do not report expenditures from these
payments on the Schedule of Expenditures of Federal Awards
(Schedule 16).
332.10.68 Title I - Schools and Roads

Counties share of receipts from federal forest received under the 25
Percent or Full Payment option (Title 16, USC, Section 500).
Payments are to be used for benefit of public schools and public
roads in the county in which the national forest is situated. The
expenditures from these payments should be reported on the
Schedule of Expenditures of Federal Awards (Schedule 16) as CFDA
10.665, Schools and Roads Grants to States.
332.21.20 ARRA Bonds Interest Subsidy Payment

U.S. Department of Treasury, Internal Revenue Service. Use this
account for a direct federal subsidy payment for a portion of the
borrowing cost related to Build America, Clean Renewable Energy,

Qualified Energy Conservation, Recovery Zone Economic
Development, and other ARRA bonds. These payments are not
considered a federal award subject to the Uniform Guidance and
expenditures from them should not be reported on the Schedule of
Expenditures of Federal Awards (Schedule16).
332.93.10 Medicare Retiree Drug Subsidy (RDS)

U.S. Department of Health and Human Services Center for
Medicare and Medicaid Services. Payments made to participating
governments to subsidize the cost of prescription drug benefits for
retirees under the Medicare program (not Medicaid). As of the date
of this BARS publication, these payments are not considered a
federal award subject to the Uniform Guidance. Do not report
expenditures from these payments on the Schedule of Expenditures
of Federal Awards (Schedule 16).
332.93.20 Medicaid Incentive

U.S. Department of Health and Human Services Center for
Medicare and Medicaid Services. Payments to eligible providers and
hospitals participating in the Electronic Health Records (EHR)
Incentive Program to increase the meaningful use of the electronic
health records technology among medical providers. Do not report
expenditures from these payments on the Schedule of Expenditures
of Federal Awards (Schedule 16).
FEDERAL INDIRECT GRANTS

The indirect federal grant code contains already the first two digits from the
Catalog of Federal Domestic Assistance (CFDA) number which indicate the
federal agency awarding the grant.
333.10.00 Federal Indirect Grant from Department of Agriculture

Federal indirect grant from the Department of Agriculture.
333.11.00 Federal Indirect Grant from Department of Commerce

Federal indirect grant from the Department of Commerce.
333.12.00 Federal Indirect Grant from Department of Defense

Federal indirect grant from the Department of Defense.
333.14.00 Federal Indirect Grant from Department of Housing and Urban

Development.
Federal indirect grant from the Department of Housing and Urban
Development.
333.15.00 Federal Indirect Grant from Department of Interior

Federal indirect grant from the Department of Interior.

333.16.00 Federal Indirect Grant from Department of Justice
Federal indirect grant from the Department of Justice.
333.17.00 Federal Indirect Grant from Department of Labor

Federal indirect grant from the Department of Labor.
333.19.00 Federal Indirect Grant from Department of State

Federal indirect grant from the Department of State.
333.20.00 Federal Indirect Grant from Department of Transportation

Federal indirect grant from the Department of Transportation.
333.21.00 Federal Indirect Grant from Department of Treasury

Federal indirect grant from the Department of Treasury.
333.27.00 Federal Indirect Grant from Office of Personnel Management

Federal indirect grant from the Office of Personnel Management.
333.29.00 Federal Indirect Grant from Commission on Civil Rights

Federal indirect grant from the Commission on Civil Rights.
333.30.00 Federal Indirect Grant from Equal Employment Opportunity

Commission
Federal indirect grant from the Equal Employment Opportunity
Commission.
333.32.00 Federal Indirect Grant from Communications Commission.

Federal indirect grant from the Communications Commission.
333.33.00 Federal Indirect Grant from Maritime Commission

Federal indirect grant from the Maritime Commission.
333.34.00 Federal Indirect Grant from Mediation and Conciliation Service

Federal indirect grant from the Mediation and Conciliation Service.
333.36.00 Federal Indirect Grant from Trade Commission

Federal indirect grant from the Trade Commission.
333.39.00 Federal Indirect Grant from General Services Administration

Federal indirect grant from the General Services Administration.
333.40.00 Federal Indirect Grant from Government Printing Office

Federal indirect grant from the Government Printing Office.

333.42.00 Federal Indirect Grant from Library of Congress
Federal indirect grant from the Library of Congress.
333.43.00 Federal Indirect Grant from National Aeronautics and Space

Administration
Federal indirect grant from the National Aeronautics and Space
Administration.
333.45.00 Federal Indirect Grant from National Endowment for the Arts
Federal indirect grant from the National Endowment for the Arts.
333.46.00 Federal Indirect Grant from National Labor Relations Board

Federal indirect grant from the National Labor Relations Board.
333.47.00 Federal Indirect Grant from National Science Foundation

Federal indirect grant from the National Science Foundation.
333.58.00 Federal Indirect Grant from Securities and Exchange Commission

Federal indirect grant from the Securities and Exchange
Commission.
333.59.00 Federal Indirect Grant from Small Business Administration

Federal indirect grant from the Small Business Administration.
333.64.00 Federal Indirect Grant from Department of Veterans Affairs

Federal indirect grant from the Department of Veterans Affairs.
333.66.00 Federal Indirect Grant from Environmental Protection Agency

Federal indirect grant from the Environmental Protection Agency.
333.77.00 Federal Indirect Grant from Nuclear Regulatory Commission

Federal indirect grant from the Nuclear Regulatory Commission.
333.81.00 Federal Indirect Grant from Department of Energy

Federal indirect grant from the Department of Energy.
333.84.00 Federal Indirect Grant from Department of Education

Federal indirect grant from the Department of Education.
333.88.00 Federal Indirect Grant from Architectural and Transportation

Barriers Compliance Board
Federal indirect grant from the Architectural and Transportation
Barriers Compliance Board.
333.89.00 Federal Indirect Grant from National Archives and Records

Administration
Federal indirect grant from the National Archives and Records
Administration.
333.90.30 Federal Indirect Grant from Japan U.S. Friendship Commission

Federal indirect grant from the Japan U.S. Friendship Commission.
333.90.40 Federal Indirect Grant from U.S. Election Assistance Commission

Federal indirect grant from the U.S. Election Assistance
Commission.
333.93.00 Federal Indirect Grant from Department of Health and Human

Services
Federal indirect grant from the Department of Health and Human
Services
333.94.00 Federal Indirect Grant from Corporation for National and

Community Service
Federal indirect grant from the Corporation for National and
Community Service.
333.95.00 Federal Indirect Grant from Executive Office of the President

Federal indirect grant from the Executive Office of the President.
333.96.00 Federal Indirect Grant from Social Security Administration

Federal indirect grant from the Social Security Administration.
333.97.00 Federal Indirect Grant from Department of Homeland Security

Federal indirect grant from the Department of Homeland Security.
STATE GRANTS
334.00.10 State Grant from Legislature and its Committees

State direct/indirect grant from Legislature and its Committees.
334.00.20 State Grant from Office of the Governor

State direct/indirect grant from the Office of the Governor.
334.00.30 State Grant from Secretary of State

State direct/indirect grant from the Secretary of State.
334.00.40 State Grant from Office of Financial Management

State direct/indirect grant from the Office of Financial Management.
334.00.50 State Grant from Department of Personnel

State direct/indirect grant from the Department of Personnel.
334.00.60 State Grant from Department of Retirement Systems

State direct/indirect grant from the Department of Retirement
Systems.
334.00.70 State Grant from Department of Enterprise Services

State direct/indirect grant from the Department of Enterprise
Services.
334.00.80 State Grant from Department of Licensing

State direct/indirect grant from the Department of Licensing.
334.00.90 State Grant from the Department of Revenue

State direct/indirect grant from the Department of Revenue.
334.01.00 State Grant from Attorney General Office

State direct/indirect grant from the Attorney General Office.
334.01.10 State Grant from Criminal Justice Training Commission

State direct/indirect grant from the Criminal Justice Training
Commission.
334.01.20 State Grant from Other Judicial Agencies

State direct/indirect grant from Other Judicial Agencies (e.g., AOC,
etc.).
334.01.30 State Grant from State Patrol

State direct/indirect grant from the State Patrol.
334.01.40 State Grant from Gambling Commission

State direct/indirect grant from the Gambling Commission.
334.01.50 State Grant from Department of Corrections

State direct/indirect grant from the Department of Corrections.
334.01.70 State Grant from Other Correctional Agencies

State direct/indirect grant from Other Correctional Agencies.
334.01.80 State Grant from Military Department

State direct/indirect grant from the Military Department.
334.01.90 State Grant from Lottery Commission

State direct/indirect grant from the Lottery Commission.

334.02.10 State Grant from Department of Agriculture
State direct/indirect grant from the Department of Agriculture.
334.02.20 State Grant from Agricultural Commissions

State direct/indirect grant from Agricultural Commissions.
334.02.30 State Grant from Department Natural Resources

State direct/indirect grant from the Department Natural Resources.
334.02.40 State Grant from Parks and Recreation Commission

State direct/indirect grant from the Parks and Recreation
Commission.
334.02.50 State Grant from Department of Fish and Wildlife

State direct/indirect grant from the Department of Fish and Wildlife.
334.02.70 State Grant from Recreation and Conservation Office

State direct/indirect grant from the Recreation and Conservation
Office.
334.02.80 State Grant from Utilities and Transportation Commission

State direct/indirect grant from the Utilities and Transportation
Commission.
334.03.10 State Grant from Department of Ecology

State direct/indirect grant from the Department of Ecology.
334.03.20 State Grant from Other Environmental Agencies

State direct/indirect grant from Other Environmental Agencies.
334.03.30 State Grant from Conservation Commission

State direct/indirect grant from the Conservation Commission.
334.03.50 State Grant from Traffic Safety Commission

State direct/indirect grant from the Traffic Safety Commission.
334.03.60 State Grant from Department of Transportation

State direct/indirect grant from the Department of Transportation.
334.03.70 State Grant from County Road Administration Board

State direct/indirect grant from the County Road Administration
Board.
334.03.80 State Grant from Transportation Improvement Board (TIB)

State direct/indirect grant from the Transportation Improvement
Board (TIB).
334.03.90 State Grant from Other Transportation Agencies

State direct/indirect grant from Other Transportation Agencies.
334.04.20 State Grant from Department of Commerce

State direct/indirect grant from the Department of Commerce.
334.04.30 State Grant from Human Rights Commission

State direct/indirect grant from the Human Rights Commission.
334.04.50 State Grant from Department of Veterans Affairs

State direct/indirect grant from the Department of Veterans Affairs.
334.04.60 State Grant from Department of Social and Health Services

State direct/indirect grant from the Department of Social and Health
Services
334.04.70 State Grant from Department of Employment Security

State direct/indirect grant from the Department of Employment
Security.
334.04.80 State Grant from Minority and Justice Commission

State direct/indirect grant from the Minority and Justice
Commission.
334.04.90 State Grant from Department of Health

State direct/indirect grant from the Department of Health.
334.05.10 State Grant from Office of Superintendent of Public Instruction

(OSPI)
State direct/indirect grant from the Office of Superintendent of
Public Instruction (OSPI).
334.05.20 State Grant from Workforce Training and Education Coordinating

Board
State direct/indirect grant from the Workforce Training and
Education Coordinating Board.
334.05.30 State Grant from Higher Education Coordinating Board

State direct/indirect grant from the Higher Education Coordinating
Board.
334.05.40 State Grant from Universities and Four-Year Colleges

State direct/indirect grant from Universities and Four-Year Colleges.
334.05.50 State Grant from Community and Technical Colleges

State direct/indirect grant from Community and Technical Colleges.
334.05.60 State Grant from Other Educational Agencies

State direct/indirect grant from Other Educational Agencies.
334.05.70 State Grant from State Library

State direct/indirect grant from the State Library.
334.05.80 State Grant from Arts Commission

State direct/indirect grant from the Arts Commission.
334.06.90 State Grant from Other State Agencies

State direct/indirect grant from other state agencies (e.g., L&I, etc.).
STATE SHARED REVENUES, ENTITLEMENTS, IMPACT PAYMENTS

AND IN LIEU-TAXES
335.00.84 Capron Refunds (Island and San Juan Counties)

State distribution of motor vehicle license and fuel taxes paid by
residents and districts of these two counties. Distribution is based on
fees paid by county residents, then allocated to cities and towns on
the basis of assessed valuation. These moneys must be deposited into
a road or street fund. The counties should use thus account only for
their share of the proceeds. RCW 46.68.080
335.00.91 PUD Privilege Tax

State distribution of excise taxes collected from public utility
districts which operate facilities for generating, distributing or selling
electrical energy. The distribution to local governments is based on
gross revenues from sales within each county and on the locations of
generating facilities. (RCW 54.28.020, RCW 54.28.050) Local taxes
on PUD operations belong in account 3164000. County treasurer
collections from the state are distributed per RCW54.28.090.
335.03.01 LEOFF Special Funding

LEOFF Plan contributions from the State of Washington pursuant to
RCW 41.26.725. These distributions are considered on behalf
payments and, even though monies are contributed directly to the
pension plans, local governments have to recognize their share of the
payments as revenues and expenditures. (The expenditures should be
allocated to appropriate functions and activities.)

STATE ENTITLEMENTS, IMPACT PAYMENTS AND IN-LIEU TAXES
336.00.71 Multimodal Transportation - Cities

State distribution to cities from the Multimodal Transportation
Account for multimodal transportation purpose authorized by
2ESSB5987 (2015).
336.00.84 Vessel Registration Fees

Resources allocated to counties with eligible boating safety programs
approved by the State Parks and Recreation Commission. The
distribution is based on the number of registered vessels by county of
moorage. Counties can also further allocate this money to other
jurisdictions with approved boating safety programs. In such cases,
counties should decrease this account by amounts distributed to these
jurisdictions. RCW 88.02.650
336.00.87 Motor Vehicle Fuel Tax - City Streets

State distributed taxes on motor vehicle fuels, to be used for cities
purposes. Distribution is based on population. RCW 46.68.110(4),
RCW 47.24.040, Chapter 35.76 RCW
336.00.98 City-County Assistance

State distribution from city-county assistance account for purposes of
state reimbursement for the cost of new programs and increases in
service levels under RCW43.135.060. RCW 43.08.290
336.00.99 Streamlined Sales Tax Mitigation Payment

State distribution from the Department of Revenue of mitigation
payments related to the Streamlined Sales Tax Agreement (RCW
82.14.490, RCW 82.14.500).
336.01.03 Court Cost Reimbursement - Mental Health Appointed Counsel

Payment from the Department of Social and Health Services (DSHS)
for providing appointed counsel services pursuant to RCW 71.05.110
and RCW 71.05.320. Also, use for reimbursement through theBHO
for the direct costs in providing judicial services for civil
commitment cases under Chapter 71.05 and 71.34 RCW
(RCW71.05.730).
336.01.05 Court Cost Reimbursement - Jury Management

Payment from the Administrative Office of the Courts (AOC) for the
jury management activities pursuant to RCW 02.36.052.
336.01.29 Judicial Salary Contribution - State

Payment from the Administrative Office of the Courts (AOC) to the

counties and cities for the district and municipal courts judges
salaries pursuant to RCW 43.08.250.
336.02.31 DNR PILT NAP/NRCA

The Department of Natural Resources distribution of a payment in
lieu of real property tax on land dedicated as natural area preserves
and natural resources conservation areas plus an additional amount
of weed control assessment. The county should use this code only for
its share of the proceeds. RCW 79.70.130, RCW 79.71.130
336.02.35 Harbor Leases

State distribution of income from leases of state-owned tidelands or
harbor areas. The entire amount distributed to local governments
must be used only for water-related improvements. RCW 79.115.150
336.02.51 Payment In-Lieu of Taxes - Game Lands

The Department of Fish and Wildlife payments to counties in lieu of
real property taxes on the game lands. The county should use this
code only for its share of the proceeds. RCW 77.12.203
336.04.62 Cost Reimbursement - Reinvesting in Youth Program

Distribution from the DSHS, Juvenile Rehabilitation Administration
to local governments for the implementation of the reinvesting in
youth program established in RCW 13.40.462 and RCW 13.40.464
(RCW 13.40.466).
336.06.20 Criminal Justice - Cities - High Crime

State distribution. The money is allocated to cities with a high rate of
crime. The distribution should be spent exclusively for criminal
justice purposes and should not be used to replace or supplant
existing funding. For details see Criminal Justice Funding. RCW
82.14.320
336.06.21 Criminal Justice - Violent Crimes/Population

State distributed money to be used for criminal justice purposes only.
Include distribution to cities with high violent crime rate (RCW
82.14.330(1)(a)) and distribution based on population (RCW
82.14.330(1)(b)).
336.06.25 Criminal Justice - Contracted Services

State distributed money on per-capita basis to be used for criminal
justice purposes only. To be eligible for this distribution, a city has to
contract with another government for a majority of its law
enforcement services. RCW 82.14.330(2)(a)
336.06.26 Criminal Justice - Special Programs

State distributed money on per-capita basis for criminal justice. The
money should be used only for: 1) innovative law enforcement
strategies; 2) programs to help at-risk children or child abuse victim
resource programs; and 3) programs designed to reduce the level of
domestic violence or to provide counseling for domestic violence
victims. (RCW82.14.330(2)(a)(ii)) Note: Prior to year 2003, the
money was divided into three separate distributions and reported in
accounts 3360622 (innovative law enforcement strategies); 3360623
(at-risk children and child abuse victims); and 3360624 (domestic
violence).
336.06.41 Marijuana Enforcement

State distribution for marijuana enforcement. The distribution is
authorized by Chapter 4, laws of 2015, 2nd special session, section
1603 (2E2SHB 2136).
336.06.51 DUI and Other Criminal Justice Assistance

State distributed revenue to counties and cities for the cost of
implementation of the DUI and other criminal justice statutes.
Distribution is authorized by the State operating budget, sections 802
and 803.
336.06.91 Fire Insurance Premium Tax

State distributed taxes on fire insurance premiums. Distribution is
based on the local governments report to the state treasurer of the
number of paid firemen. The entire amount received by a local
government must be deposited in a firemens pension fund.
RCW41.16.050
336.06.94 Liquor/Beer Excise Tax

State distributed tax on liquor sold by spirit retail licensees. With the
exception of border areas, distribution is based on population, except
that local governments that prohibit the sale of liquor within their
jurisdictions do not share in the distribution. Two percent of the total
amount must be spent on substance abuse treatment program(s). See
Accounting for Two Percent of Liquor Tax and Profits for Substance
Abuse Programs. For border areas, also include distribution from the
tax imposed on all beer. RCW 82.08.150 through RCW 82.08.170,
RCW 66.08.195, RCW 66.08.200, RCW66.08.210, RCW
66.24.290, RCW 70.96A.085,RCW 70.96A.087.
336.06.95 Liquor Control Board Profits

As they pertain to local governments, liquor control board profits are
the state distribution of a portion of beer tax and spirit fees.
Distribution is based on population, except that local governments
that prohibit the sale of liquor within their jurisdictions do not share

in the distribution. Two percent of the total amount must be spent on
substance abuse treatment program(s). See Accounting for Two
Percent of Liquor Tax and Profits for Substance Abuse Programs.
RCW 66.08.190 through RCW 66.08.210, RCW 70.96A.085, RCW
70.96A.087. In addition, Initiative 1183 added $10 million dollars to
the distribution for enhancing public safety programs. In percentage
terms, this means 20.23 percent of the distribution must be spent for
programs that enhance public safety (RCW 66.24.065).
337.00.00 Local Grants, Entitlements and Other Payments

Cash or other assets furnished by one local government to another local
government, other than for services rendered or goods provided. Use 3670000
for grants from private sources. Do not confuse local grants with grants received
from another local government but originating from the federal or state
government. These grants should be coded as 3330000 or 3340000. Entities
formed by interlocal agreements are considered governments regardless of their
incorporated status (i.e., non-profit, partnership, LLC, etc.). Most governments
associations are also considered governments for the purpose of this code.
GENERAL GOVERNMENT
FILING AND RECORDING FEES
341.22.00 District/Municipal Court Civil Filing Services

(RCW 03.62.060 and RCW 35.20.030) District courts should
allocate from the local portion the sum of seven dollars for each
filing for the support of the law library. RCW 27.24.070
341.26.00 Recording Surcharge - Affordable Housing

A surcharge for recorded documents to be used by the county and its
cities and towns for eligible housing activities that serve very low-
income households with incomes at or below 50 percent of the area
median income (RCW 36.22.178).
341.27.00 Recording Surcharge - Local Homeless Housing

A surcharge for recorded documents to be used by the county and its
cities for homeless housing programs. Counties can further allocate
some of these resources cities. In such cases, the county should
decrease this account by amounts distributed to these jurisdictions.
RCW 36.22.179, RCW 43.185C.109
341.28.00 District/Municipal Other Court Filing Services

Examples: transcripts, abstracts, and small claims, etc.
RECORDS SERVICES

341.32.00 District/Municipal Court Records Services
Include fees for executing writs and furnishing certifications. These
fees are shared with the state. Note that only the local portion should
be recorded in this account and that 1.75 percent of the local portion
must be remitted to or spent on county crime victim and witness
programs. Include fees for fingerprinting, background checks and
copies of accident reports.
341.33.00 District/Municipal Court - Administrative Fees

Include name change fees (RCW 04.24.130), warrant preparation
and deferred prosecution program fees (RCW 10.01.160). These fees
are retained 100 percent locally. Also include local portion ($5) of
crime lab analysis. The state portion ($95) is recorded in 3893000.
341.35.00 Other Statutory Certifying and Copy Fees

See Chapter 36.18 RCW for fee schedules of the county auditor,
sheriff and treasurer. Use 3418100 for copy fees established by local
ordinance or resolution.
FINANCIAL SERVICES
341.42.00 Treasurers Fees

Fees and charges for handling, administering, collecting, disbursing,
and accounting for taxes or assessments collected for the county,
state, or others (e.g., charges for establishing assessments rolls -
RCW 36.29.180, processing fees for collecting forest fire protection
assessment - RCW76.04.610). Also include recovering costs
associated with foreclosure, distraint and sale of property for
delinquent taxes (RCW 84.56.020). Include treasurers investment
fees. Also include one percent of the REET and additional fees paid
on REET transactions and designated to defray the REET collection
cost (RCW 82.45.180). Include fees related to boundary reviews
(RCW 36.93.120).
341.43.00 Budgeting and Accounting Services

Examples: collection fees, etc.
341.44.00 Audit and Consulting Services
341.47.00 Risk Management Services
341.48.00 Motor Vehicle License Fees

Include all fees for providing vehicle licensing services, e.g., license
tabs, tonnage, etc. (RCW 46.01.140) Additional distributions from
the Department of Licensing to counties which do not cover their

cost should be coded to 3360093.
341.49.00 Court Services

Include revenue from performing court services for another
government (for revenues resulted from court rulings 350s).
WORD PROCESSING, PRINTING AND DUPLICATING - COURTS
341.62.00 Word Processing, Printing and Duplicating Services -

Municipal/District Court
Include district and municipal fees for copies and fees for forms
sold, except where the fee is set by state statute. See 3413400 and
3413500. In district and municipal courts, 32 percent of these
charges are distributed to the state; include only the local 68 percent
here. Note that 1.75 percent of the courts local portion must be
remitted to or spent on county crime victim and witness program.
Include copy and research fees for request of access to judicial
administrative records (100 percent local).
341.70.00 Sales of Merchandise

Include sales to other governments or private parties. Include concession sales to
institution inmates, vending machine proceeds, sales of prepared meals, etc. Use
3445000 for sales of fuel, vehicle parts, and road materials.
341.81.00 Data/Word Processing, Printing, Duplicating and IT Services

Include charges for providing copies of public records (RCW 42.56.120).
341.82.00 Engineering Services

Include general projects management services and administrative fees.
OTHER GENERAL GOVERNMENT SERVICES
341.91.00 Election Candidate Filing Services
341.92.00 Property Management Services

Include relocation services.
341.93.00 Custodial/Janitorial/Maintenance/Building Security Services
341.94.00 Purchasing Services
341.95.00 Legal Services

Include public defender fees collected under contracts, unless
assessed on judgment of a guilty defendant (see account 3570000).
Include notary fees.

341.96.00 Personnel Services
341.97.00 Employee Benefit Program Services

Do not include trust contributions or premium payments.
341.99.00 Passport and Naturalization Services

These fees are retained 100 percent locally.
PUBLIC SAFETY
342.10.00 Law Enforcement Services

Include fees charged by police and sheriff departments for crowd control and
special patrol services. Also include sheriffs fees for conducting a sale, making
seizures and serving papers, including the related mileage and making a return.
Sheriffs fees for copies should be accounted for at 3413500 or 3418100. For
sheriffs fees recovered in a criminal judgment, use account 3570000. Recovery
of emergency response cost from persons convicted for DUI should be coded
here or in 3422000, 3425000, or 3426000, depending upon type of service
provided. (RCW 38.52.430) Also include 20 percent of the fee imposed on adult
felons for collecting of a biological sample for the state DNA database (RCW
43.43.7541). Include the local share of the 24/7 Sobriety Program (see RCW
36.28A.370 for restrictions on this revenue). Include fees for fingerprinting
(except jails and prisons), background checks and copies of accident reports,
payments related to social security incentive programs.
342.21.00 Fire Protection and Emergency Medical Services

Include charges for fire protection and emergency medical services. Also include
service charges on personal property and improvements to real property.
(Chapter52.18 RCW) Include (if appropriate) recovery of emergency response
cost from persons convicted for DUI (see 3421000 for more information).
Include payments from the federal or state governments related to wild fires.
For benefit charges use account 3422500.
342.30.00 Detention and Correction Services

Include adult probation services (RCW 10.64.120). Include presentencing
evaluation fees and DUI evaluation fees. These revenues are not shared with the
state. Juvenile probation and diversion service charges are accounted for at
3427000. Include revenue related to housing and monitoring of prisoners.
Examples: charges collected in work release programs, alternative sentence
programs, electronic monitoring (RCW 26.50.060 and RCW 26.50.110), work
crew fees, alternative community service fees, or costs recovered from offenders
for incarceration (RCW 09.94A.120, RCW 09.94A.145 and RCW
10.01.160(2)). Use 3427000 for juvenile detention. Include booking fees and
fees for photographs and fingerprints (adult or juvenile) RCW 70.48.390.
Include pre-conviction supervision costs and pre-trial supervision costs for

superior courts and courts of limited jurisdiction (RCW 10.01.060). Also include
fee for offenders to participate in therapeutic/specialty courts at superior or
limited jurisdiction courts. Include fees for fingerprinting, background checks
and copies of accident reports.
342.40.00 Protective Inspection Services

Fees for inspection services (not a fee for a license or a permit). See account
3200000.
342.50.00 Disaster Preparation Services

Include fees for assistance in preparation for, response to, and recovery from
disaster. Also include (if appropriate) recovery of emergency response cost from
persons convicted for DUI. See 3421000 for more information.
342.60.00 Ambulance Services

Include fees for transportation sick and injured. Also include (if appropriate)
recovery of emergency response cost from persons convicted for DUI. See
3421000 for more information.
342.80.00 Dispatch Services

Include charges for dispatch and other communication services.
UTILITIES
Include fees and charges for the various utility services. GAAP governments should include
operating portion (i.e., cost of connection) of utility hook-up fees. The amount exceeding
operating portion should be recorded as capital contributions in account 3790000. Penalties
for late payments should be posted to account 3590000.
343.10.00 Storm Drainage Sales and Services

Include revenues generated by the storm drainage utility when there is a separate
and distinctive storm water system designated to convey rainwater from the
streets/roads and properties to the nearby creeks and rivers. If the drainage
activities are an integral part of the streets/roadssystems, use the 344 series for
related revenues.
343.20.00 Television/Cable Sales and Services

Include fees for using local governments' fiber optics, broadband, etc.
343.30.00 Electricity/Gas Sales and Services
343.40.00 Water Sales and Services
343.50.00 Sewer/Reclaimed Water Sales and Services
343.60.00 Cemetery Sales and Services

Include lots, liners, markers, vases, mausoleum space, sexton services, opening
and closing charges, miscellaneous cemetery revenues.
343.70.00 Solid Waste Sales and Services

Examples: garbage collection service fees; dumping and sanitary fill charges;
charges for container service, transfer stations, and refuse stations; and salvage
fees.
343.80.00 Combined Water/Sewer/Solid Waste Sales and Services

Use this account only if the individual sources of revenue are not separable.
343.90.00 Irrigation/Reclamation Sales and Services
TRANSPORTATION
344.10.00 Roads/Streets Maintenance/Repair/Construction Services

Include revenues related to maintenance/repair/construction of roads and streets.
Also include revenues related to paths and trails.
344.20.00 Sales of Road Materials

Examples: rock, gravel, sand, asphalt, etc.
344.30.00 Repair Services

Revenues from mechanical shops, except parts.
344.40.00 Sales of Parts

Use for items issued to repair or maintain vehicles and heavy equipment.
344.50.00 Sales of Fuel
344.60.00 Airports and Ports Services

Use 3620000 for facility and equipment rentals and leases.
344.70.00 Transits, Railroads and Other Transportation Systems Services

Include private vanpool charges, streetcar and monorail fares, disabled/aging
transportation fees, proceeds of ferries and water taxis. Use 3620000 for parking
fees. Include a vessel replacement surcharge fee (RCW 36.54.200).
NATURAL AND ECONOMIC ENVIRONMENT
345.11.00 Soil and Water Conservation Services

The detailed codes listed here are optional and not required for reporting on the
Schedule 01.
3451110, Sale of Plant Materials. Examples: tree sales, etc. 3451120, Sale of
Products. Examples: gravel, soil, bark, fertilizer, compost, firewood, Bentonite,
gabions, etc. 3451130, Fees for Scientific Testing. Examples: nutrient, soil,
water testing, etc. 3451140, Recycling Programs. Examples: manure brokering,
etc. 3451190, Other Conservation Services. Examples: contest entry fees, etc.
345.13.00 Flood Control Services
345.14.00 Diking/Drainage Services
345.16.00 Weed Control Services
345.17.00 Pollution Control and Remediation Services

Include the recovery of clean-up costs.
345.22.00 Nuisance/Pest Control Services

Include fees related to mosquitos, rodents, etc. services.
345.23.00 Animal Control and Shelter Services
345.29.00 Other Environmental Services

Include abatement charges and demolition and removal of hazards. Include
incentives to implement conservation measures (e.g., for converting to energy
efficient LED light bulbs, etc.).
345.60.00 Tourism Promotion Services

Include charges imposed on furnishing of lodgings by lodging business and
designated to be used for tourism promotion (RCW 35.101.010 - RCW
35.101.130).
345.70.00 Information Services

Include fees for services such as presentations and consultations.
PLANNING AND DEVELOPMENT FEES
345.81.00 Zoning and Subdivision Services

Examples: developer fees and moneys collected from voluntary
agreements allowing a payment in-lieu of a dedication of land or to
mitigate a direct impact that has been identified as a consequence of
a proposed development, subdivision, or plat. Use 3458400 for
moneys used for local off-site transportation improvements
authorized by Chapter 39.92 RCW. RCW 82.02.020
345.83.00 Plan Checking Services

Include fees for inspecting and reviewing plans (RCW 82.02.020).
345.84.00 Local Transportation Act (LTA) Impact Fees

Do not include GMA Impact Fees - see account 3458500. Include
developer fees and moneys for off-site transportation improvements
not yet constructed and for those jointly funded improvements
constructed since the commencement of a transportation
improvement program (RCW 39.92.040). Contributions from private
sources should be accounted for in 3670000.
345.85.00 Growth Management Act (GMA) Impact Fees

Include fees and moneys collected on development activity to be
used as part of the financing for public facilities such as: a) public
streets and roads; b) publicly owned parks, open space, and
recreation facilities; c) school facilities (unless the collecting
government operates the school system, these fees should be
recorded in an agency fund); and d) fire protection facilities in
jurisdictions that are not part of a fire district - (RCW 82.02.050
through RCW 82.02.090) in compliance with the Growth
Management Act (RCW 36.70A.070). Contributions from private
sources should be accounted for in 3670000.
345.86.00 SEPA Related Mitigation Fees

Chapter 43.21C RCW. Contributions from private sources should be
accounted for in 3670000.
345.89.00 Other Planning and Development Services

Include fees for preparing environmental review documents and
other mitigation payments.
345.90.00 Housing Services

Use this account for housing rental fees when the housing assistance is the
governments' primary function. For lease and rentals of real estate properties
use account 360. Also, include charges for minor home repairs, weatherization
services, etc. Licenses and permits are coded in the 320 series. Use 3424000 for
building inspection fees and use 3620000 for rent income.
SOCIAL SERVICES
346.10.00 Hospital, Assisted Living and Convalescent Center Services

Include amounts received for daily and ancillary services. Do not include
amounts received for programs separately listed below.
346.20.00 Public Health Services

Include amounts received for daily and ancillary services. Include environmental
lab fees, inspection fees, water system plan check fees, etc. Do not include fees
or charges for licenses or permits such as sewage and design permits, food
handler cards and licenses for sewage system designers, installers and pumpers.
See accounts 3211000, 3221000, etc. Include vital statistics.

346.30.00 Chemical Dependency Services
Amounts received on behalf of recipients of substance abuse services. Include
client fees, copayments, capitation payments and deductible payments and
charges for services provided under a contract with a private entity. Do not
include grants from any government agency. See 330 series.
346.40.00 Mental Health Services
346.50.00 Domestic Relations and Family Court Services

The charges are set by local ordinance or resolution, often at an hourly rate, for
providing counseling and evaluation in domestic relations. Include an additional
assessment for the courthouse facilitator program (RCW 26.12.240) and the
local portion of the domestic violence prevention surcharge (RCW
36.18.016(2)(b)). Also include family conciliation fees (use 3427000 for fees
charged for family reconciliation (juvenile) services under RCW 13.32A.040)
and adoption home studies.Include user fees/surcharge for the guardianship
courthose facilitator program (RCW 11.88.170).
346.60.00 Developmental Disabilities Services

Payments made by or on behalf of recipients of developmental disability
services. Include client fees, copayments, capitation payments and deductible
payments and charges for services provided under a contract with a private
entity. Do not include grants from any government agency. Use 330 series.
346.70.00 Child Care Services
346.90.00 Aging and Disability Services

Include adult day service fees. Use 3417000 for revenues from lunch programs,
Meals on Wheels, and other food services. Use 3447000 for senior
transportation charges.
CULTURE AND RECREATIONAL FEES
347.10.00 Cooperative Extension Services

Include fees for training programs, including tuition for home economics and
agricultural education, 4-H club fees, etc. Use account 3417000 for sales of
maps and publications.
347.20.00 Library Services

Include non-resident borrowers fees and film rentals. Use account 3418100 for
photocopies, 3590000 for fines, and 3620000 for rentals of equipment and
facilities.
347.30.00 Activity Fees

Fees to use a recreational facility (e.g., golf green fees, swimming pool fees, ball
court use fees, etc.). If the use fee is included as part of a charge for an
organized recreational program, use 3476000. Use 3620000 for camping fees,
rentals of equipment, and rentals of facilities.
347.40.00 Event Admission Fees

Include charges to attend a fair, performance, sporting event, convention, etc.
Use 3620000 for parking fees.
347.50.00 Exhibit Admission Fees

Include charges to enter a museum, zoo, aquarium, botanical garden, or other
permanent display.
347.60.00 Program Fees

Include charges for organized recreational programs, including tuition for
recreational education. Examples: Little League, skiing and swimming lessons,
summer camps, excursions, arts and crafts, etc.
347.90.00 Other Fees

Examples: conference participant fees, vendor display charges, first aid
programs,etc.
INTERNAL SERVICE FUND SALES AND SERVICES
348.00.00 Internal Service Funds Sales and Services

This account can be used only by internal service funds for proceeds from sales
of goods and services to other funds of the same government. The sales to
external customers should be coded using other than 3480000 .
FINES AND PENALTIES

The following revenue accounts should not include the state portion. Use account 3893000
for the state portion.
CIVIL PENALTIES
352.20.00 Cruelty to Animals Penalties

These penalties are retained 100 percent locally (RCW 16.52.200).
352.30.00 Proof of Motor Vehicle Insurance

Include only administrative costs. Includes 1.75 percent crime
victims split. Penalty for failure to have insurance is recorded in
account 3531000 (RCW 46.30.020).
352.40.00 Boating Safety Penalties

Penalties for the violation of watercrafts registration rules (RCW
88.02.550 and RCW88.02.340). These penalties are not shared with

the state. Use account 3564000 for fines for criminal violations.
352.90.00 Other Civil Penalties

Examples: violations of court orders, etc. Bail bond forfeitures
should be accounted for in the appropriate category of offense
(felony, misdemeanor, etc.). These penalties are shared with the state
(RCW10.82.070).
CIVIL INFRACTION PENALTIES
353.10.00 Traffic Infraction Penalties

Infraction rules for courts of limited jurisdiction (RCW 46.63.110).
Include penalties for speed infractions in a roadway construction
(RCW 46.61.527) and an emergency (RCW46.61.212) zones,
violations of speed restrictions within a school or playground zone
(RCW 46.61.440), passing school buses (RCW 46.61.370) and
certain traffic infractions within school, crosswalk, or playground
speed zones (RCW 46.61.235, RCW 46.61.245, RCW46.61.261),
snowmobile registration (RCW46.10.490).
353.70.00 Non-Traffic Infraction Penalties

Include penalties for fish and game, wildlife, agriculture, building
code violations, standing-stopping pedestrian violations, and litter
and junk vehicle violations. (RCW 70.93.060, RCW70.95.240,
RCW 46.55.230), smoking in a public place (RCW 70.160.030).
CIVIL PARKING PENALTIES
354.00.00 Civil Parking Infraction Penalties

Include penalties for parking in places reserved for persons with
disabilities (RCW 46.16.381). Include red light photo citations.
CRIMINAL TRAFFIC MISDEMEANOR FINES
355.20.00 Driving Under Influence (DUI) Fines

Include the local portion of an additional fee imposed by RCW
46.61.5054. Presentence and probation assessments are accounted
for at 3423300.
355.80.00 Other Criminal Traffic Misdemeanor Fines

Include penalties for reckless endangerment of highway workers.
(RCW 46.61.527) Note that presentence evaluation fees and
probation assessments are accounted for at 3423300.
CRIMINAL NON-TRAFFIC FINES

356.40.00 Boating Safety Fines
Fines for the violation of watercrafts registration rules. (RCW
88.02.380) These fines are not shared with the state. Use account
3524000 for penalties for civil violations.
356.50.00 Investigative Fund Assessments

Amounts that the court orders a defendant to contribute to a local
fund for investigations. This assessment is not shared with the state
and is not subject to the 60 percent surcharge. Moneys confiscated
and other property forfeited in drug-related arrests are accounted for
at 3693000. A defendants repayment of moneys used to obtain a
basis for arrest should be coded as a reimbursement. RCW 09.95.210
356.90.00 Other Criminal Non-Traffic Fines

Include fines for theft, assault, prostitution, trafficking, public
hazards, nuisances, and litter and junk vehicle violations (RCW
09A.40.100, RCW 70.93.060, RCW 70.95.240, RCW 46.55.230).
The presentence valuation fees and probation assessments are
accounted for at 3423300.
CRIMINAL COSTS
DISTRICT/MUNICIPAL COST RECOUPMENTS
357.31.00 Jury Demand Cost

A jury demand fee may be assessed against a convicted
defendant, but not the mileage or per diem paid to jurors.
RCW 10.01.160(2), RCW 10.46.190
357.32.00 Witness Cost

The cost associated with attendance of witnesses for the
prosecution may be assessed against a convicted
defendant. If the defendant is indigent and the local
government has paid for witnesses for the defense, this
expenditure may also be charged against the defendant as
a cost. RCW 10.01.160, AGO 1976 No. 14
357.33.00 Public Defense Cost

The cost of providing public defense to indigent
defendants may be recouped from a convicted defendant.
RCW 10.01.160, AGO 1976 No. 14
357.35.00 Court Interpreter Cost

The cost of employing a foreign language interpreter or
interpreter for the hearing impaired may be recouped
from a convicted defendant. RCW 02.43.040(3)
357.36.00 Collection Agency Cost

The cost of services provided by a collection agency in
the collection of outstanding fines and penalties may be
recouped from a convicted defendant. The cost of bank
services relating to the provisions of credit cards may
also be recouped from a convicted defendant. RCW
03.02.045(5)
357.37.00 District/Municipal Court Cost Recoupments

Cost collected from a defendant upon conviction, etc.
Only these costs recovered on a dollar-for-dollar basis for
amounts paid out by the county should be included in
this account.
NON-COURT FINES, FORFEITURES & PENALTIES
359.00.00 Non-Court Fines and Penalties

Include all fines and penalties not related to courts. Also include penalties on
taxes and assessments and penalty for failure to list personal property (RCW
84.40.130)(RCW 84.56.020). The court related fines and penalties should be
coded in 350s.
MISCELLANEOUS REVENUES
INTEREST AND OTHER EARNINGS
361.10.00 Investment Earnings

Income from interest payments, dividends and other earnings
collected on held or sold investments. Also, use this code to account
fornet increase (decrease) in investments reported at fair value.
361.30.00 Gains (Losses) on Sale of Investments

Use this account to report gains/losses on sale of investments. For
changes in the fair value of investment use 36110. The
increase/decrease in the governments' share in the equity in joint
ventures should be codedto 3710000.
361.40.00 Other Interest

Interest received on contracts, notes, taxes, loans, accounts
receivable, assessments, etc. Include interest on delinquent taxes.
(RCW 03.46.120, RCW 03.50.100, RCW 03.62.020, RCW
03.62.040, RCW 10.82.090, RCW 35.20.220) Include purchased
interest when investments are bought between interest coupon dates

(debit). Also include state distributed DNR interest.
RENTS AND LEASES
362.00.00 Rents and Leases

Include revenue for short and long-term rentals and leases of
governmental property: land, buildings, parking, equipment and
vehicles. Include only rentals that are not a part of the governments
principal operations. Include operator charges, if the government
does not separate them; otherwise use 340 for operator related
revenues. In evaluating whether to use code 340 (Charges for
Services) or 36200 (Rentals and Leases) the government should
determine if the rental activity is a part of its official operating
function. For example: a port district that primarily functions as a
marina, should code all marina related rentals to 3446000, Airports
and Ports Services and only non-marina rentals and leases should be
coded here.
367.00.00 Contributions and Donations from Nongovernmental Sources

Include gifts, pledges, grants, bequests and planning and systems and other
development contributions (RCW 82.02.020) from sources other than
governments (e.g., private individuals, organizations, Indian tribes, etc.).
However, systems development fees should be reported as operating revenue if
the related costs of the physical connections, etc.are reported as current period
expenses. GAAP proprietary funds should use the account 3790000 for capital
portion of contributions related to hook-up fees and connection charges.
SPECIAL ASSESSMENTS
368.10.00 Special Assessments - Capital

Use this account for special assessments levied to defray all or part
of the cost of a specific capital improvement deemed to benefit
primarily those properties. Use 3685000 forservice assessments. Use
3590000 for penalties and 3614000 for interest on assessments.
368.50.00 Special Assessments - Service

An assessment levied by a local government to support a particular
operation that do not involve purchase or construction of capital
assets. Assessment levied for capital purposes should be accounted
for in 3681000. Penalties and interest on delinquent specialservice
assessment should be coded in 3590000 and 3614000 respectively.
Also include assessment for cleaning dangerous property (RCW
35.80.030). The basis of allocation may be other than real property
value. If the assessment is related to the proprietary government's
principal operation (most commonly reported as operating income),
it should be coded in 340s as proceeds from sale of goods and

services.
OTHER MISCELLANEOUS REVENUES
369.10.00 Sale of Surplus

Use this account for immaterial proceeds from sale of surplus
property. The material amounts should be coded to the account 395.
369.20.00 Unclaimed Cash and Proceeds from Sales of Unclaimed Property

Include sale of intangible property, unclaimed for more than five
years (RCW 63.29.135), sale of unclaimed animals, (Chapter 63.32
RCW, Chapter 63.40 RCW) and excess proceeds from the sale of tax
title property (RCW 36.35.110).
369.30.00 Confiscated and Forfeited Property

Include proceeds from sale of confiscated and forfeited property. Use
3893000 to record the state portion of the proceeds. RCW 09.41.098,
RCW 46.61.5058, RCW 69.50.505
369.40.00 Judgments and Settlements

Include revenue from claims determined by legal judgment or
mutual consent. Include liquidated damages. Use 3950000 and
3980000 for claims related to insurable losses.
369.70.00 Trust Contributions

Include voluntary and mandatory contributions and payments from
employees and/or employers. This account can be used only in 610
funds.
369.80.00 Cash Adjustments

Include cashiers overages or shortages, foreign currency exchange
adjustments, adjustments for unknown variances, such as corrections
of trivial balancing errors, etc.
MISCELLANEOUS OTHER
369.91.00 Miscellaneous Other

This account should be used only for immaterial miscellaneous
revenues (e.g., jury duty repayments, e-rebates, etc.). It is required
that the governments code all revenues to appropriate available
category in this chart of accounts. Include amortization of any
charges not specified in other accounts. Proprietary GAAP funds
should use this account only for other operating revenues; for
nonoperating miscellaneous revenues use 3699200.

369.92.00 Miscellaneous Other Nonoperating
(Proprietary GAAP funds only) This account should be used only for
immaterial nonoperating miscellaneous revenues (e.g., jury duty
repayments, e-rebates, etc.). It is required that the governments code
all revenues to appropriate available category in this chart of
accounts. Include amortization of any charges not specified in other
accounts.
GAAP PROPRIETARY/TRUST FUNDS GAINS/LOSSES AND OTHER INCOME

(EXPENSE)
371.00.00 Share in the Joint Venture Income (Increase/Decrease)
372.00.00 Insurance Recoveries

(Proprietary funds only) Include all insurance recoveries from other
governments and private sources. The insurance recoveries should be netted
against the related losses if both occurred in the same year. If the insurance
recovery occurs in the subsequent period, it should be classified for reporting
purposes as program revenues (government-wide financial statements),
nonoperating revenues (proprietary statements) or extraordinary items (both).
FEMA grants are not insurance recoveries and should be coded as direct/indirect
federal grants. Gains (losses) related to investments should be accounted in
3613000. Experience rating credits and other rebates should be accounted for as
reimbursements.
373.00.00 Gains (Losses)

Include gains and losses on disposition of capital assets, etc. Also include
impairment losses net of associated insurance recoveries when the loss and the
recovery accrued in the same year. Insurance recoveries received in subsequent
years should be accounted in 3720000. For gains and losses on investments use
account 3613000.
CAPITAL CONTRIBUTIONS-STATE/LOCAL/DIRECT FEDERAL

(GAAP only)
374.00.10 Capital Contributions - State Grant from Legislature and its

Committees
(GAAP only) State direct/indirect grant from the Legislature and its
Committees.
374.00.20 Capital Contributions - State Grant from Office of the Governor

State direct/indirect grant from the Office of the Governor.
374.00.30 Capital Contributions - State Grant from Secretary of State

(GAAP only) State direct/indirect grant from the Secretary of State.

374.00.40 Capital Contributions - State Grant from Office of Financial
Management
(GAAP only) State direct/indirect grant from the Office of Financial
Management.
374.00.50 Capital Contributions - State Grant from Department of Personnel

(GAAP only) State direct/indirect grant from the Department of
Personnel.
374.00.60 Capital Contributions - State Grant from Department of Retirement

Systems
(GAAP only) State direct/indirect grant from the Retirement
Systems.
374.00.70 Capital Contributions - State Grant from Department of Enterprise

Services
Enterprise Services.
374.00.80 Capital Contributions - State Grant from Department of Licensing

Licensing.
374.00.90 Capital Contributions - State Grant from Department of Revenue

Revenue.
374.01.00 Capital Contributions - State Grant from Attorney General Office

(GAAP only) State direct/indirect grant from the Attorney General
Office.
374.01.10 Capital Contributions - State Grant from Criminal Justice Training

Commission
(GAAP only) State direct/indirect grant from the Criminal Justice
Training Commission.
374.01.20 Capital Contributions - State Grant from Other Judicial Agencies

(GAAP only) State direct/indirect grant from Other Judicial
Agencies.
374.01.30 Capital Contributions - State Grant from State Patrol

(GAAP only) State direct/indirect grant from the State Patrol.
374.01.40 Capital Contributions - State Grant from Gambling Commission

(GAAP only) State direct/indirect grant from the Gambling

Commission.
374.01.50 Capital Contributions - State Grant from Department of Corrections

Corrections.
374.01.70 Capital Contributions - State Grant from Other Correctional

Agencies
(GAAP only) State direct/indirect grant from Other Correctional
Agencies.
374.01.80 Capital Contributions - State Grant from Military Department

(GAAP only) State direct/indirect grant from the Military
Department.
374.01.90 Capital Contributions - State Grant from Lottery Commission

(GAAP only) State direct/indirect grant from the Lottery
Commission.
374.02.10 Capital Contributions - State Grant from Department of Agriculture

Agriculture.
374.02.20 Capital Contributions - State Grant from Agricultural Commissions

(GAAP only) State direct/indirect grant from Agricultural
Commissions.
374.02.30 Capital Contributions - State Grant from Department of Natural

Resources
Natural Resources.
374.02.40 Capital Contributions - State Grant from Parks and Recreation

Commission
(GAAP only) State direct/indirect grant from the Parks and
Recreation Commission.
374.02.50 Capital Contributions - State Grant from Department of Fish and

Wildlife
(GAAP only) State direct/indirect grant from the Department of Fish
and Wildlife.
374.02.70 Capital Contributions - State Grant from Recreation and

Conservation Funding Board
(GAAP only) State direct/indirect grant from the Recreation and

Conservation Funding Board.
374.02.80 Capital Contributions - State Grant from Utilities and Transportation

Commission
(GAAP only) State direct/indirect grant from the Utilities and
Transportation Commission.
374.03.10 Capital Contributions - State Grant from Department of Ecology

Ecology.
374.03.20 Capital Contributions - State Grant from Other Environmental

Agencies
(GAAP only) State direct/indirect grant from Other Environmental
Agencies.
374.03.30 Capital Contributions - State Grant from Conservation Commission

(GAAP only) State direct/indirect grant from the Conservation
Commission.
374.03.50 Capital Contributions - State Grant from Traffic Safety Commission

(GAAP only) State direct/indirect grant from the Traffic Safety
Commission.
374.03.60 Capital Contributions - State Grant from Department of

Transportation
Transportation.
374.03.70 Capital Contributions - State Grant from County Road

Administration Board
(GAAP only) State direct/indirect grant from the County Road
Administration Board.
374.03.80 Capital Contributions - State Grant from Transportation

Improvement Board (TIB)
(GAAP only) State direct/indirect grant from the Transportation
Improvement Board (TIB).
374.03.90 Capital Contributions - State Grant from Other Transportation

Agencies
(GAAP only) State direct/indirect grant from Other Transportation
Agencies.
374.04.20 Capital Contributions - State Grant from Department of Commerce

Commerce.
374.04.30 Capital Contributions - State Grant from Human Rights Commission

(GAAP only) State direct/indirect grant from the Human Rights
Commission.
374.04.50 Capital Contributions - State Grant from Department of Veterans

Affairs
Veterans Affairs.
374.04.60 Capital Contributions - State Grant from Department of Social and

Health Services
Social and Health Services.
374.04.70 Capital Contributions - State Grant from Department of Employment

Security
Employment Security.
374.04.80 Capital Contributions - State Grant from Minority and Justice

Commission
(GAAP only) State direct/indirect grant from the Minority and
Justice Commission.
374.04.90 Capital Contributions - State Grant from Department of Health

Health.
374.05.10 Capital Contributions - State Grant from Office of Superintendent of

Public Instruct
(GAAP only) State direct/indirect grant from the Office of
Superintendent of Public Instruction (OSPI).
374.05.20 Capital Contributions - State Grant from Workforce Training and

Education Coordinati
(GAAP only) State direct/indirect grant from the Workforce Training
and Education Coordinating Board.
374.05.30 Capital Contributions - State Grant from Higher Education

Coordinating Board
(GAAP only) State direct/indirect grant from Higher Education
Coordinating Board.

374.05.40 Capital Contributions - State Grant from Universities and Four-Year
Colleges
(GAAP only) State direct/indirect grant from Universities and Four-
Year Colleges.
374.05.50 Capital Contributions - State Grant from Community and Technical

Colleges
(GAAP only) State direct/indirect grant from Community and
Technical Colleges.
374.05.60 Capital Contributions - State Grant from Other Educational Agencies

(GAAP only) State direct/indirect grant from Other Educational
Agencies.
374.05.70 Capital Contributions - State Grant from State Library

(GAAP only) State direct/indirect grant from the State Library.
374.05.80 Capital Contributions - State Grant from Arts Commission

(GAAP only) State direct/indirect grant from the Arts Commission.
374.06.90 Capital Contributions - State Grant from Other State Agencies

(GAAP only) State direct/indirect grant from other state agencies.
374.07.00 Capital Contributions - Local Grant

(GAAP only) Local direct/indirect grant from a local government
(i.e., city, county or special purpose district).
374.10.00 Capital Contribution - Direct Federal Grant from Department of

Agriculture
(GAAP only) Capital grant from the Department of Agriculture.

Commerce
(GAAP only) Capital grant from the Department of Commerce.

Defense
(GAAP only) Capital grant from the Department of Defense.

Housing and Urban Development
(GAAP only) Capital grant from the Department of Housing and
Urban Development.

Interior
(GAAP only) Capital grant from the Department of Interior.

Justice
(GAAP only) Capital grant from the Department of Justice.

Labor
(GAAP only) Capital grant from the Department of Labor.

State
(GAAP only) Capital grant from the Department of State.

Transportation
(GAAP only) Capital grant from the Department of Transportation.

Treasury
(GAAP only) Capital grant from the Department of Treasury.
374.27.00 Capital Contribution - Direct Federal Grant from Office of Personnel

Management
(GAAP only) Capital grant from the Office of Personnel
Management.
374.29.00 Capital Contribution - Direct Federal Grant from Commission on

Civil Rights
(GAAP only) Capital grant from the Commission on Civil Rights.
374.30.00 Capital Contribution - Direct Federal Grant from Equal Employment

Opportunity Commission
(GAAP only) Capital grant from the Equal Employment Opportunity
Commission.
374.32.00 Capital Contribution - Direct Federal Grant from Communications

Commission
(GAAP only) Capital grant from the Communications Commission.
374.33.00 Capital Contribution - Direct Federal Grant from Maritime

Commission
(GAAP only) Capital grant from the Maritime Commission.

374.34.00 Capital Contribution - Direct Federal Grant from Mediation and
Conciliation Service
(GAAP only) Capital grant from the Mediation and Conciliation
Service.
374.36.00 Capital Contribution - Direct Federal Grant from Trade Commission.

(GAAP only) Capital grant from the Trade Commission.
374.39.00 Capital Contribution - Direct Federal Grant from General Services

Administration
(GAAP) Capital grant from the General Services Administration.
374.40.00 Capital Contribution - Direct Federal Grant from Government

Printing Office
(GAAP only) Capital grant from the Government Printing Office.
374.42.00 Capital Contribution - Direct Federal Grant from Library of

Congress
(GAAP only) Capital grant from the Library of Congress.
374.43.00 Capital Contribution - Direct Federal Grant from National

Aeronautics and Space Administration
(GAAP only) Capital grant from the National Aeronautics and Space
Administration.
374.45.00 Capital Contribution - Direct Federal Grant from National

Endowment for the Arts
(GAAP only) Capital grant from the National Endowment for the
Arts.
374.46.00 Capital Contribution - Direct Federal Grant from National Labor

Relations Board
(GAAP only) Capital grant from the National Labor Relations
Board.
374.47.00 Capital Contribution - Direct Federal Grant from National Science

Foundation
(GAAP only) Capital grant from the National Science Foundation.
374.58.00 Capital Contribution - Direct Federal Grant from Securities and

Exchange Commission
(GAAP only) Capital grant from the Securities and Exchange
Commission.
374.59.00 Capital Contribution - Direct Federal Grant from Small Business

Administration
(GAAP only)Capital grant from the Small Business Administration.

Veterans Affairs
(GAAP only) Capital grant from the Department of Veterans Affairs.
374.66.00 Capital Contribution - Direct Federal Grant from Environmental

Protection Agency
(GAAP only) Capital grant from the Environmental Protection
Agency.
374.77.00 Capital Contribution - Direct Federal Grant from Nuclear Regulatory

Commission
(GAAP only) Capital grant from the Nuclear Regulatory
Commission.

Energy
(GAAP only) Capital grant from the Department of Energy.

Education
(GAAP only) Capital grant from the Department of Education.
374.88.00 Capital Contribution - Direct Federal Grant from Architectural and

Transportation Barriers Complianc
(GAAP only) Capital grant from the Architectural and
Transportation Barriers Compliance Board.
374.89.00 Capital Contribution - Direct Federal Grant from National Archives

and Records Administration
(GAAP only) Capital grant from the National Archives and Records
Administration.
374.90.30 Capital Contribution - Direct Federal Grant from Japan U.S.

Friendship Commission
(GAAP only) Capital grant from the Japan U.S. Friendship
Commission.
374.90.40 Capital Contribution - Direct Federal Grant from U.S. Election

Assistance Commission
(GAAP only) Capital grant from the U.S. Election Assistance
Commission.

Health and Human Services
(GAAP only) Capital grant from the Department of Health and
Human Services.
374.94.00 Capital Contribution - Direct Federal Grant from Corporation for

National and Community Service
(GAAP only) Capital grant from the Corporation for National and
Community Service.
374.95.00 Capital Contribution - Direct Federal Grant from Executive Office of

the President
(GAAP only) Capital grant from the Executive Office of the
President.
374.96.00 Capital Contribution - Direct Federal Grant from Social Security

Administration
(GAAP only) Capital grant from the Social Security Administration.

Homeland Security
(GAAP only) Capital grant from the Department of Homeland
Security.
CAPITAL CONTRIBUTIONS-INDIRECT FEDERAL

(GAAP only)
375.10.00 Capital Contribution - Indirect Federal Grant from Department of

Agriculture
(GAAP only) Capital grant from the Department of Agriculture.

Commerce
(GAAP only) Capital grant from the Department of Commerce.

Defense
(GAAP only) Capital grant from the Department of Defense.

Housing and Urban Development
(GAAP only) Capital grant from the Department of Housing and
Urban Development.

Interior
(GAAP only) Capital grant from the Department of Interior.

Justice
(GAAP only) Capital grant from the Department of Justice.

Labor
(GAAP only) Capital grant from the Department of Labor.

State
(GAAP only) Capital grant from the Department of State.

Transportation
(GAAP only) Capital grant from the Department of Transportation.

Treasury
(GAAP only) Capital grant from the Department of Treasury.
375.27.00 Capital Contribution - Indirect Federal Grant from Office of

Personnel Management
(GAAP only) Capital grant from the Office of Personnel
Management.
375.29.00 Capital Contribution - Indirect Federal Grant from Commission on

Civil Rights
(GAAP only) Capital grant from the Commission on Civil Rights.
375.30.00 Capital Contribution - Indirect Federal Grant from Equal

Employment Opportunity Commission
(GAAP only) Capital grant from the Equal Employment Opportunity
Commission.
375.32.00 Capital Contribution - Indirect Federal Grant from Communications

Commission
(GAAP only) Capital grant from the Communications Commission.
375.33.00 Capital Contribution - Indirect Federal Grant from Maritime

Commission
(GAAP only) Capital grant from the Maritime Commission.

375.34.00 Capital Contribution - Indirect Federal Grant from Mediation and
Conciliation Service
(GAAP only) Capital grant from the Mediation and Conciliation
Service.
375.36.00 Capital Contribution - Indirect Federal Grant from Trade

Commission.
(GAAP only) Capital grant from the Trade Commission.
375.39.00 Capital Contribution - Indirect Federal Grant from General Services

Administration
(GAAP only) Capital grant from the General Services
Administration.
375.40.00 Capital Contribution - Indirect Federal Grant from Government

Printing Office
(GAAP only) Capital grant from the Government Printing Office.
375.42.00 Capital Contribution - Indirect Federal Grant from Library of

Congress
(GAAP only) Capital grant from the Library of Congress.
375.43.00 Capital Contribution - Indirect Federal Grant from National

Aeronautics and Space Administration
(GAAP only) Capital grant from the National Aeronautics and Space
Administration.
375.45.00 Capital Contribution - Indirect Federal Grant from National

Endowment for the Arts
(GAAP only) Capital grant from the National Endowment for the
Arts.
375.46.00 Capital Contribution - Indirect Federal Grant from National Labor

Relations Board
(GAAP only) Capital grant from the National Labor Relations
Board.
375.47.00 Capital Contribution - Indirect Federal Grant from National Science

Foundation
(GAAP only) Capital grant from the National Science Foundation.
375.58.00 Capital Contribution - Indirect Federal Grant from Securities and

Exchange Commission
(GAAP only) Capital grant from the Securities and Exchange
Commission.

375.59.00 Capital Contribution - Indirect Federal Grant from Small Business
Administration
(GAAP only) Capital grant from the Small Business Administration.

Veterans Affairs
(GAAP only) Capital grant from the Department of Veterans Affairs.
375.66.00 Capital Contribution - Indirect Federal Grant from Environmental

Protection Agency
(GAAP only) Capital grant from the Environmental Protection
Agency.
375.77.00 Capital Contribution - Indirect Federal Grant from Nuclear

Regulatory Commission
(GAAP only) Capital grant from the Nuclear Regulatory
Commission.

Energy
(GAAP only) Capital grant from the Department of Energy.

Education
(GAAP only) Capital grant from the Department of Education.
375.88.00 Capital Contribution - Indirect Federal Grant from Architectural and

Transportation Barriers Complia
(GAAP only) Capital grant from the Architectural and
Transportation Barriers Compliance Board.
375.89.00 Capital Contribution - Indirect Federal Grant from National Archives

and Records Administration
(GAAP only) Capital grant from the National Archives and Records
Administration.
375.90.30 Capital Contribution - Indirect Federal Grant from Japan U.S.

Friendship Commission
(GAAP only) Capital grant from the Japan U.S. Friendship
Commission.
375.90.40 Capital Contribution - Indirect Federal Grant from U.S. Election

Assistance Commission
(GAAP only) Capital grant from the U.S. Election Assistance
Commission.

3759300 Capital Contribution - Indirect Federal Grant from Department of
Health and Human Services
(GAAP only) Capital grant from the Department of Health and
Human Services.
3759400 Capital Contribution - Indirect Federal Grant from Corporation for

National and Community Service
Capital grant from the Corporation for National and Community
Service.
375.95.00 Capital Contribution - Indirect Federal Grant from Executive Office

of the President
(GAAP only) Capital grant from the Executive Office of the
President.
375.96.00 Capital Contribution - Indirect Federal Grant from Social Security

Administration
(GAAP only) Capital grant from the Social Security Administration.

Homeland Security
(GAAP only) Capital grant from the Department of Homeland
Security.
379.00.00 Capital Contributions

Resources other than grants for capital purposes provided by private contributors
and governments. Include tap fees and hook-up fees. The operating part of those
contributions should be accounted for as operating revenue (e.g., 3685000 for
operating assessments and 3430000 for utility hook-up fees, etc.). Use account
3681000 for capital special assessments. Use accounts 374 and 375 for capital
grants contributions.
OTHER INCREASES IN FUND RESOURCES

The use of381 and 389accounts is optional for the GAAP governments.
INTERFUND LOAN RECEIPTS
381.10.00 Interfund Loans Received

Do not include interfund receipts for services, materials or
equipment properly included in other revenue account categories.
381.20.00 Interfund Loan Repayment Received

Do not include interfund receipts for services, materials or
equipment properly included in other revenue account categories.

385.00.00 Special or Extraordinary Items
Special items result from significant transactions or other events within the
control of management that are either unusual in nature or infrequent in
occurrence (e.g., change in equity due to transfer of operations according to
GASBS 69, etc.). Extraordinary items are both unusual in nature and infrequent
in occurrence.
386.00.00 Court Remittances

Use this account forcourt remittances only.
388.10.00 Prior Period Adjustment(s)

Use this account for correction of errors and other adjustments in prior periods .
The correction of trivial errors should be posted to the account 3698000. GAAP
governments should use account 3885000 for adjustments related to changes in
accounting principles.
388.50.00 Cummulative Effect of Changes in Accounting Principle(s)

This account should be used when switching from one generally accepted
accounting principle to another or adopting a new standard.
CUSTODIAL ACTIVITIES
This account should be used to record receipts of fiduciary funds as well as for
any trivial custodial activities of other fund types.
389.10.00 Refundable Deposits

Receipt of funds for refundable security deposits, other than
retainage, which should be coded to 38920. Include any interest
earnings on deposits that are required to be returned by law or
policy.
389.20.00 Retainage Deposits

Receipt of funds for retainage in accordance with RCW 39.08.010
for public works projects or in accordance with policy for other
types of contracts. Include any interest earnings on deposits that are
required to be returned by law or policy.
389.30.00 Agency Type Collections

Original collection or receipt of funds on behalf of others in an
agency capacity. Examples: sales and leasehold excise taxes; forest
patrol, forest fire protection assessments; state share of gun permits;
surety and performance deposits;passports and naturalization fees
that are transferred to the federal government; centennial document
preservation and modernization agency deposit (for details see
County Auditor's Operation and Maintenance Fund (Recording
Fees); state shared revenues received by cities/counties but legally
designated for special purpose districts; court remittances, etc.

389.40.00 Agency Type Deposits
Receipt of money from other entities to hold for which the
government acts as treasurer.
389.60.00 Agency Type Interest Earnings

Interest and investment gains or losses on funds invested on behalf
of other entities for which the government acts as treasurer.
389.90.00 Other Custodial Activities

This account may be used for temporary recording of receipt of
refunds and canceled warrants pending their ultimate classification
and posting to correct accounts. This fund may also be used for
receipts into clearing funds such as salary or claims.
OTHER FINANCING SOURCES

This section contains revenue debt which is not considered other financing source for
external reporting purposes.
DEBT ISSUED
391.10.00 General Obligation Bonds Issued

Use these account for debt issued by the governmental and
proprietary funds. Report the face value of general long-term debt. If
the debt is issued at premium or discount use account 3920000 for
the premium and 596PP70 for the discount amounts. Use 592PP80
for debt service cost. The cash basis governments should also include
their short-term debt in these categories.
391.20.00 Revenue Bonds Issued

391.30.00 Special Assessment Bonds Issued

391.40.00 Revenue Warrants

391.50.00 Capital Leases and Installment Sales

See Municipal Leases for discussion of the accounting treatment of
capital leases in GAAP governments.
391.60.00 Anticipation Notes/Warrants

391.70.00 Other Note/Contracts

391.80.00 Intergovernmental Loans

Include loans fromthe federal government, state and other local
governments. Use this account only if the government is the
borrower. Grants used for revolving loans should be coded to 331 or
333.
391.90.00 Other Long-Term Debt Issued

Include proceeds related to the LOCAL program.

392.00.00 Premiums on Bonds Issued

Include the entire amount of the premium regardless if the premium is amortized
or not.
393.00.00 Refunding Long-Term Debt Issued

Use these account for debt issued by the governmental and proprietary funds.
Report the face value of general long-term debt. If the debt is issued at premium
or discount use account 3920000 for the premium and 596PP70 for the discount
amounts. Use 592PP80 for debt service cost. The cash basis governments
should also include their short-term debt in this category.
DISPOSITION OF CAPITAL ASSETS
395.10.00 Proceeds from Sales of Capital Assets

Examples: real estate (land and buildings), equipment, street
vacations, timber sales (timber owned by the municipality).
Relatively insignificant proceeds from sales of capital assets should
be coded as other revenue. If the money is further distributed to
other local governments, such distributions should be coded 337 by
these receiving governments. In GAAP governments if the sales
meet the criteria of extraordinary items, they should be reported as
such in the financial statements.
395.20.00 Compensation for Loss/Impairment of Capital Assets

Include insurance and other recoveries for damaged, destroyed,
stolen, or lost governmental capital assets. If the recoveries meet the
criteria of extraordinary items, they should be reported as such in the
financial statements. FEMA grants are not insurance recoveries and
should be coded as direct/indirect federal grants.
397.00.00 Transfers-In
Include financial inflows from other funds without equivalent flows of assets in
return or without a requirement for repayment. Although not required, many
local governments have found it useful to use the element/subelement field in
account 3970000 to code the expenditure Basub for which the money was
received. By using the same element/subelement coding in account 5970000,
balancing and reconciliation of transfers in and out is much easier. Resource
flows in the GAAP governments (except those that affect the balance sheet only,
such as loans and repayments) between a primary government and its discretely
presented component units should be reported as if they were external
transactions that is, as revenues and expenses.
398.00.00 Insurance Recoveries

(Governmental funds and cash basis governmentsonly) Include all (other than

capital assets related) insurance recoveries from other governments and private
sources. Insurance recoveries associated with capital assets should be accounted
in 3950000. If the recoveries meet the criteria of extraordinary items, they
should be reported as such in the financial statements. FEMA grants are not
insurance recoveries and should be coded as direct/indirect federal grants.
Include payments related to the L&I workers' compensation insurance.
Experience rating credits and other rebates should be accounted for as
reimbursements.

EXPENDITURES
FUND BALANCE/NET POSITION (GAAP)/CASH AND INVESTMENTS (CASH

BASIS) - ENDING
This account is to be used to indicate the amounts of fund balances (GAAP) and cash and
investments (cash basis) at the end of the fiscal year.
508.19.00 Restricted Net Position - Ending

(Proprietary GAAP funds only.) Include the amount reported as restricted
component of net position in the statement of net position inreported fiscal year.
508.20.00 Nonspendable Fund Balance - Ending

(GAAP only) Indicates the portion of fund balance is inherently nonspendable in
current period (e.g., prepaid items, inventories, long-term portion of loans
receivable, nonfinancial resources held for resale, etc.).
508.30.00 Restricted Fund Balance - Ending

(GAAP only) Indicates the portion of fund balance that is subject to externally
enforceable legal restrictions (imposed by creditors, grantors, donors, other
governments, etc.). The restrictions may be also imposed by law through
constitutional provisions or enabling legislation.
508.40.00 Committed Fund Balance - Ending

(GAAP only) Indicates the portion of fund balance that represents resources
whose use is constrained by limitations that the government imposes upon itself
at the highest level of decision making (normally the governing body) through a
most binding formal action and that remain binding unless removed in the same
manner.
508.50.00 Assigned Fund Balance - Ending

(GAAP only) Indicates the portion of fund balance that reflects a governments
intended use of resources.
508.60.00 Net Investment in Capital Assets - Ending

(Proprietary GAAP funds only.) Capital assets net of accumulated depreciation,
reduced by the outstanding balances of borrowings attributable to the
acquisition, construction, or improvement of those assets. Deferred outflows and
inflows of resources attributable to the acquisition, construction, or improvement
of those assets or related debt also should be included. If there are significant
unspent related debt proceeds or deferred inflows of resources at the end of the
reporting period, the portion of the debt or deferred inflows of resources
attributable to the unspent amount should not be included.
508.89.00 Unrestricted Net Position - Ending

(Proprietary GAAP funds only.) Include the amount reported as unrestricted
component of net position in the statement of net position inreported fiscal year.
508.90.00 Unassigned Fund Balance - Ending

(GAAP only) Indicates net resources in excess of nonspendable, restricted,
committed, and assigned fund balance.
LEGISLATIVE ACTIVITIES
Include only expenditures related to the local government governing body (i.e., city council,
county commissioners, board of commissioners, board of supervisors, etc.). Expenditures
related to other branches of government should be coded in other appropriate codes.
511.20 Advisory Services

Expenditures related to regular or special committees, boards and other bodies
providing services solely to the legislative branch of the government.
511.30 Official Publication Services

Expenditures related to printing, processing, etc. of resolutions, ordinances,
proceedings, etc.
511.60 Legislative Activities

Expenditures related to the activities of the governments governing body
(council, commission, board, etc.). Include legislative and other special meetings
(e.g., town hall meetings, etc.). Also include dues to the WSAC.
511.70 Lobbying Activities

Include expenditures related to lobbying activities (RCW 42.17A.635).
JUDICIAL ACTIVITIES
Cost of providing a court system for civil, criminal and juvenile cases. Include in each
category where appropriate such court costs as jury fees and expert witness fees. Use
51500P0 for legal expenditures related to services for the benefit of the government.
512.50 Municipal Court

If a city contracts for court services with a district court, the related expenses
have to be coded here. Include specialty and therapeutic courts (RCW
26.12.250).
512.60 Traffic Violations Bureau
EXECUTIVE ACTIVITIES
Cost of providing executive management and administration of the entire government. For
general (nondepartmental) expenditures related to entire government and not allocated to
functional areas use 518P0P0.

513.10 Executive Office
513.20 Advisory Services
FINANCIAL, RECORDING, AND ELECTION ACTIVITIES
514.20 Financial Services

Include expenditures related to the general accounting, independent audit
(payments to the State Auditor), budgeting, tax administration, assessment and
evaluation (assessor and board of equalization), internal audit, bank charges,
debt administration, treasury and other fiduciary services. Include membership
dues to GFOA and WFOA. Also, include expenses of city clerks and treasurer-
clerks.
514.30 Recording Services

Include recording of deeds and certifying records related to land transactions.
For expenditures related to printing, processing, etc. of commission meetings,
council proceedings, ordinances, resolutions use 51130P0.
514.40 Election Services

Salaries, benefits, supplies, services, and other charges directly related to
elections (RCW 29A.04.410, RCW 29A.04.420). For details see Voters
Registration and Election Cost Allocations to the State, Cities, and Districts.
514.60 Grant Administration
514.81 Licensing
Issuance of licenses, permits and certificates. Examples: marriage, business,
non-business, animal, motor vehicles, open space, etc.
514.89 Other Financial and Recording Services
514.90 Voters Registration Services

For details see Voters Registration and Election Cost Allocations to the State,
Cities, and Districts.
LEGAL
515.30 Legal Services

Include cost of legal services provided to external parties by the governments
own (e.g., prosecuting attorney or city attorney) or contracted staff. Include any
expenditures related to internal legal matters like cost of rendering legal advices
to governing body or other departments, drafting legal documents (e.g.,
ordinances, resolutions, administrative regulations, etc.), serving as a counsel in
the law suits involving the government, etc. For coding indigent defense

expenditures use account5159PP0.
515.80 Child Support Enforcement

For other children services see account 56700P0.
INDIGENT DEFENSE
All costs associated with providing legal counsel and services for indigent
persons in criminal, civil, and juvenile matters for which the provision of
counsel at public expense is provided for by law. Costs to be included are
attorney salaries and benefits or contract costs, costs for conflict counsel fees,
expert witnesses, investigators, psychological and other examinations, evidence
testing, etc. Interpreter costs should only be included for non-court hearing
related interpreter services or interpreter services not otherwise provided under
the auspices of the trial court.
515.91 General Indigent Defense

Include only costs not otherwise provided for by case type (e.g., civil
contempt proceedings in child support and paternity actions, etc.).
515.92 Adult Felony

Include all costs associated with providing legal counsel and services
for indigent adult persons charged with a felony offense in the
Superior Court and juvenile offenders charged with a felony under a
statutory decline or following a decline hearing in juvenile court.
Additionally, costs arising from the following actions should be
reported in this category: fugitive complaints; special inquiry
proceedings; material witness proceedings; coroner inquest
proceedings; hearings or proceedings on remand from appellate
courts; personal restraint petitions; and habeas petition hearings in
Superior Court where counsel is appointed.
515.93 Adult Misdemeanor

for indigent adult persons charged with a gross misdemeanor or
misdemeanor offense in a district or municipal court including the
cost of RALJ appeals to superior court.
515.94 Juvenile Offender

for indigent juvenile persons charged with a felony, gross
misdemeanor or misdemeanor offense in juvenile court including
motions to revise rulings by Court Commissioners in Juvenile cases
heard in Superior Court.
515.95 Juvenile Dependency and Termination of Parental Rights


for indigent parents eligible for the appointment of counsel at public
expense whose child(ren) are the subject of a dependency or
termination of parental rights action in juvenile court. Costs
associated with the appointment of an attorney to represent a child
should be included in this category. Costs associated with the
appointment of a guardian ad item to represent the interests of a
minor child should not be reported.
515.96 Truancy, At-Risk Youth, CHINS

for minor children named in a BECCA case including at-risk-youth;
child-in-need-of-services petitions; and truancy hearings.
515.97 Civil Commitments-Mental Health/Alcohol

for indigent adults and minor children subject to mental health and
alcohol commitment proceedings. This category also includes other
miscellaneous commitments, e.g. infectious disease commitment
petitions.
515.98 Civil Commitments - Sexual Predator

for indigent adults subject to a sexual predator petition.
515.99 Extraordinary Criminal Case Expenditures

for indigent adults or juveniles charged with a crime in superior or
juvenile court for which a jurisdiction may be eligible for
reimbursement of expenses under the extraordinary criminal justice
expense act (RCW 43.330.190).
EMPLOYEE BENEFIT PROGRAMS
517.20 Pension and Other Benefit Payments to Retirees

Include in this account all payments related only to the retirees. These payments
should include pension, medical, long-term care, death and other benefits.
Similar payments to the current employees should be coded in their functional
areas. This account should also include any costs related to administration of
retirees benefits. This account should be used for refunds of pension savings to
terminated employees. All other payments related to leaving/terminated
employees should be coded to functional areas of their employment. Special
disability programs for policemen, firemen and sheriffs deputies should be
accounted for at 52110P0, 52210P0 or 52310P0.
517.30 Health Insurance Services

Include all expenditures/expenses related to administration of health insurance of

the governments current employees. Code the employees health insurance
premiums to the same function as the employees salaries. For health insurance
payments for retirees use 51720P0. If the government uses the general fund to
centralize the health insurance services, it should report only nonreimbursed
portion of expenditures to avoid double counting.
517.60 Workers Compensation Services

This account should be used for payments to the L&I, other insurers and
claimants. This account should also include any administrative costs related to
these services. L&I premium payments for employees should be coded to the
same functional area as the employees salaries. If a government uses the general
fund to centralize the workers compensation services, it should report only
nonreimbursed portion of expenditures to avoid double counting.
517.70 Unemployment Compensation

Use this account only for payments to the Department of Employment Security
when choosing the reimbursement option. The expenditures/expenses related to
unemployment compensation for employees should be accounted in the
functional areas. See Payroll Accounting for details.
517.90 Other Employee Benefit Programs

Include programs like employee wellness, commute trip reduction, bus passes,
life insurance, etc. Severance pays and compensated absences pay-outs for
leaving employees should be coded to the functional areas.
CENTRALIZED/GENERAL SERVICES
Use these codes for expenditures which are applicable to entire government and instead of
being performed by individual departments, are centralized in a separate fund (internal
service fund 500) or in the general fund (000). If the general fund is used, the local
government should report net amount of the expenditures (total expenditures less
reimbursements from funds using the services) to avoid double counting of expenditures.
501.18 Depreciation, Depletion, Amortization - Centralized/General Services

Allocated portion of the cost of government's capital assets that is appropriate
for the reporting year.
518.10 Personnel Services

Include cost of providing personnel and related activities for the entire
government including the classification of positions, recruiting, placement,
service ratings, attendance, job specifications, and other civil service related
activities (e.g., human resource department, etc.). Cost of special civil service
boards for policemen, firemen, and sheriffs deputies should be accounted for at
52110P0, 52210P0 or 52310P0.
518.20 Property Management Services

Costs of managing governments own property and facilities except utilities and

transportation. Include planning and other costs related to unrealized facility
projects of government. Also include the costs of managing leased, trust or
surplus properties, and properties held for future use. Use 594-595 for capital
outlays.
518.30 Maintenance/Security/Insurance/Janitorial Services

Include cost of maintaining, repairing, cleaning and protecting all general
property of the government (e.g., city hall, etc.). Include all not property related
insurance expenditures. Use 594-595 for capital outlays.
518.40 Purchasing Services
518.50 Central Store Services

See 548P0P0 for road materials, vehicle parts, and fuel depots.
518.61 Judgments and Settlements

Include judgments and settlements for legal, regulatory or other violations
determined by court or mutual consent or regulatory procedure(e.g., public
record requests violations, etc.). If possible, allocate the expenditure to a
specific function.
518.62 Jobbing and Contract Work

Include services performed for other governments (e.g., construction,
maintenance, repairs, etc.). The government has to report the entire amount of
expenditures. This account cannot be offset by the amount paid by the
government receiving the services. The payments from other government should
be coded to appropriate revenue code.
518.63 General Grant, Financial Assistance and Other Distributions to Local

Governments
Entitlements, grants and other payments that are not function or program
specific and are provided to other governments (e.g., payments related to
guaranteed debt, etc.).
518.70 Printing Services

Include copy centers, print shops and binderies.
518.80 Information Technology Services

Include the governments web site design and maintenance, GIS, etc.
518.90 Other Centralized Services

This account is LIMITED to the unique expenditures of general nature which
are applicable to entire government and are not allocated to the specific
departments of the government. It may be used ONLY in those situations when
there is no specific expenditure account and the cost of allocation exceeds its

benefit. The government should attempt to allocate all expenditures to its
functions to reflect the actual cost of providing required services.
RISK MANAGEMENT SERVICES
519.00 Risk Management Services

(Risk pools) Use this account to report all direct costs associated with
performing risk management services.
(All governments except risk pools) Use this account for the costs of
administering property and liability self-insurance programs. Use 517P0P0 for
employee-related insurance. Include cost of processing claims, payments to
claimants and beneficiaries, cost of reinsurance or other contracts to transfer
risk, etc. If government is not self-insured all costs related to liability insurance
should be charged either to the appropriate function or, if the insurance covers
entire government, to 51890P0. For property insurance use 51830P0.
501.19 Depreciation, Depletion, Amortization - Risk Management Services

Allocated portion of the cost of government's capital assets that is
appropriate for the reporting year.
PUBLIC SAFETY
LAW ENFORCEMENT ACTIVITIES
521.10 Administration
Expenditures of a general nature incurred in administration of
various law enforcement activities and not associated directly with a
specific service function listed below. Include cost of civil service
and disabilities programs and dues to the Sheriffs and Police
Officers Association. Also include the fee paid to the state treasurer
for short firearms neither auctioned nor traded (RCW 09.41.098).
The communication cost, except for routine business matters, should
be coded to appropriate categories below.
521.20 Police Operations

For traffic policing use 52170P0. Include dispatch payments to
vendors.
521.30 Crime Prevention

Those activities related to the prevention of crime including but not
limited to education, safety, community relations and public
relations. Include traffic safety school, DARE, GREAT, etc.
521.40 Training
Include expenditures related to training for police officers. Also

include formal basic training for recruits.
521.50 Facilities
Include rent, repairs, operation and maintenance of police station and
buildings used for law enforcement purposes. Use 594-595 for
capital outlays.
521.70 Traffic Policing

Include cost of enforcement of traffic laws, radar unit operation,
investigation of traffic accidents, checking parking meter violations,
issuing tickets for such violations, traffic patrolling streets and
issuing tickets for moving violations.
521.80 Property and Evidence Room

Include expenditures related to holding of evidence and property.
FIRE AND EMERGENCY MEDICAL ACTIVITIES
501.22 Depreciation, Depletion, Amortization - Fire Suppression and EMS

Services
Activities of management and administrative support staff not
directly associated with a specific service function listed below.
Include costs such as management and support staff salaries, office
supplies and equipment, legal fees, information technology, civil
service and disability programs, dues to professional organizations,
charges related to elections, etc. Include commissioners salaries and
other expenditures related to legislative activities. Include
expenditures related to the general accounting, independent audit
(payments to the State Auditor), budgeting, tax administration and
other fiduciary services. Include all payments related to the retirees.
These payments should include pension, medical long-term care,
death and other benefits. Similar payments to the current employees
should be coded in their functional areas. This account should also
include any costs related to administration of retirees benefits. This
account should be used for refunds of pension savings to terminated
employees. All other payments to leaving/terminated employees
should be coded to functional areas of their employment. The
communication cost, except for routine business matters, should be
coded to appropriate categories below.
522.20 Fire Suppression and Emergency Medical Services

Include cost of activities dedicated to putting fires out and providing

medical emergency aid. This category includes, but is not limited to,
pre-fire planning, fire fighting, business inspections, emergency
medical aid to injured and sick, dispatch payments to vendors,
purchase of fire suppression and medical supplies and minor
equipment, etc. Also include responding to wild fires.
522.30 Fire Prevention and Investigation

Include cost of activities designed to aid in the prevention of fires.
Investigation is of a preventative nature even if after-the-fact, in that
it gathers data used to prevent further occurrences. It includes but is
not limited to public education, code enforcement, and investigation.
FIRE AND EMS TRAINING
522.41 Training Provided to External Parties

Include fire cadets program, CPR/First Aid training, etc.
522.45 Training Obtained by Employees
522.50 Facilities
Include rent, repairs, insurance, operation and maintenance of fire
station and other buildings related to fire and emergency medical
services. Use 594-595 for capital outlays. For vehicles and
equipment maintenance use 52260P0.
522.60 Vehicles and Equipment Maintenance

Include cost of activities associated with maintenance and repair of
emergency vehicles and related equipment. Include expenses related
to repairs of the vehicles and equipment for other governments.
522.70 Ambulance Services

Include expenditures related to transporting sick and injured. Use
this account when the services are either contracted or performed by
governments own personnel.
DETENTION/CORRECTION ACTIVITIES
Include confinement of prisoners (sentenced or otherwise), probation, parole and
rehabilitation. This account has been established recognizing that correction and
detention are not the same but that the costs are not easily separated into two
accounts.
Include cost of activities of management and administrative support
staff not directly associated with a specific service function listed
below (e.g., fiscal, supervisory personnel, etc.). Include cost of civil

service and disability programs.
523.20 Monitoring of Prisoners

Include expenditures related to electronic monitoring, work release
or day reporting programs, etc.
523.30 Probation and Parole Services
523.40 Training
Include expenditures related to mandatory or other training for
custody officers and basic training for custody recruits.
523.50 Facilities
Include rent, repair, operation and maintenance of jail buildings and
buildings used for correctional and detention activities. Use 594-595
for capital outlays.
523.60 Care and Custody of Prisoners

Include expenditures related to guards, medical, social services for
prisoners, concession costs of items purchased for resale to inmates
(see 3417000 for sales revenues), etc.
523.90 Food Services

Include expenditures related to operating jail kitchen and food
services.
PROTECTIVE INSPECTION SERVICES
below. Examples: fiscal, supervisory personnel, etc.
524.20 Inspections, Permits, Certificates and Licenses

Include expenditures related to protective inspections, issuance of
permits and certificates except those related to health, law
enforcement and fire. For building permits use 55850P0.
524.60 Enforcement of Codes and Regulation
DISASTER SERVICES

below (e.g., fiscal, supervisory personnel, etc.).
525.20 Disaster Response

Include expenditures related to ongoing search and rescue activities.
525.30 Disaster Recovery
525.50 Facilities
Include rent, repair, operation and maintenance of buildings and
equipment related to disaster services. Use 594-595 for capital
outlays.
525.60 Disaster Preparedness

Include costs related to training, mitigation, prevention to lessen the
impact of disaster, etc.
527.00 Juvenile Services

Services provided to juveniles in custody. Use 52130P0 for prevention
programs.
528.00 Dispatch Services

This account should be used ONLY by governments that run by themselves or
with other governments a dispatch center. The vendor payments for contracted
dispatch services should be accounted for in the account 52220P0.
UTILITIES
531.00 Storm Drainage Utilities

This account should comprise only expensesrelated to a separate storm
drainageutilities. If the storm drainage is a part ofstreet/road systems, then the
related expenditures should be coded 54P40P0 or 59550P0.
501.31 Depreciation, Depletion, Amortization - Storm Drainage Utilities

532.00 Television/Cable Utilities

This account should comprise all expenses related to the utilities (i.e., phone,
internet, television, etc.).
501.32 Depreciation, Depletion, Amortization - Television/Cable Utilities

533.00 Electric/Gas Utilities

This account should comprise all expensesrelated to the utilities.
501.33 Depreciation, Depletion, Amortization - Electric/Gas Utilities

534.00 Water Utilities

501.34 Depreciation, Depletion, Amortization - Water Utilities

535.00 Sewer/Reclaimed Water Utilities

501.35 Depreciation, Depletion, Amortization - Sewer/Reclaimed Water

Utilities
536.00 Cemetery
This account should comprise all expenses related to the utilities. Include the
costs of meeting the zoning and environmental standards as well as maintenance
and operation of the premises.
537.00 Solid Waste Utilities

This account should comprise all expenses related to the utilities.
501.37 Depreciation, Depletion, Amortization - Solid Waste Utilities

538.00 Combined Water/Sewer/Solid Waste Utilities

Use this account only if the expenses are not separable for any combination of
utilities (i.e., water/sewer, water/solid waste, sewer/solid waste, etc.). This
account should comprise all expensesrelated to the utilities.
501.38 Depreciation, Depletion, Amortization - Combined

Water/Sewer/Solid Waste Utilities
539.00 Irrigation/Reclamation Utilities


501.39 Depreciation, Depletion, Amortization - Irrigation/Reclamation
Utilities
TRANSPORTATION
ROADS/STREETS CONSTRUCTION PRESERVATION PROJECTS

This account should be used ONLY by the GAAP local governments which
implemented the modified approach to infrastructure (GASBS 34). The GAAP
governments using depreciation method should account for the ordinary
maintenance in account 54200P0and account 595PPP0 for expenditures which
would meet the below definition of preservation. For purposes of accounting and
reporting under BARS, the costs of performing those activities involved in
extending the originally estimated life of each type of roadway, roadway
structure, and facility, but do not increase its traffic flow capacity or efficiency.
This account should not include maintenance activities or new or improvement
construction projects. Regardless which method of accounting and reporting the
government uses (i.e., depreciation or modified approach) the costs of
preservation project activities should be included in calculating the statutory
limitations for use of the governments own work forces in public works projects.
541.10 Engineering
The costs of engineering associated directly with preservation
activities.
541.30 Roadway
The costs of preserving the roadway prism.
541.40 Drainage
The costs of preserving drainage systems from the point of
interception within the right-of-way to the point of outfall.
541.50 Structures
The costs of preservation activities on bridges (structures 20 feet and
over), tunnels, sea walls, irrigation canal crossings, livestock
crossings, and other structures, including the operation of air
pollution control devices in tunnels and traffic control during
preservation activities.
TRAFFIC AND PEDESTRIAN SERVICES

The costs of preservation of roadway facilities and services. For
traffic policing expenditures use account 52170P0.
541.61 Sidewalks

541.62 Special Purpose Paths
For details see Accounting for Paths and Trails.
541.63 Parking Facilities
541.69 Other Traffic and Pedestrian Services
541.90 Preservation Administration and Overhead

The costs of supervisory operations. Also includes general services
that can be directly associated with the preservation activities.
ROADS/STREETS ORDINARY MAINTENANCE

For purposes of accounting and reporting under BARS, the costs of performing
those activities that ensure that the right-of-way and each type of roadway,
roadway structure and facilities remain, as nearly as practical, in its original, as-
constructed condition or its subsequently improved condition, and the operation
of roadway facilities and services to provide satisfactory and safe motor vehicle
transportation. This account should not include preservation, improvement, or
new construction projects. The costs of road/street activities coded here are
intended to be consistent with the term ordinary maintenance, as used in
Chapter 39.04 RCW, regardless of whether the activity is performed with the
entities own work forces or performed under contract.
542.10 Engineering
The costs of engineering associated directly with maintenance
activities.
542.30 Roadway
The costs of maintaining the roadway prism.
542.40 Drainage
The costs of maintenance and repair of drainage systems from the
point of interception within the right-of-way to the point of outfall.
542.50 Structures
The costs of maintenance on bridges (structures 20 feet and over),
tunnels, sea walls, irrigation canal crossings, livestock crossings, and
other structures, including the operation of air pollution control
devices in tunnels and traffic control during maintenance operations.

The costs of operation and maintenance of roadway facility and
services. For traffic policing expenditures use account 52170P0.
542.61 Sidewalks

542.62 Special Purpose Paths
For details see Accounting for Paths and Trails.
542.63 Street Lighting

Include the costs of operating, painting, replacing and
repairing of road/street lighting systems. It does not
include the lighting of parks or other ornamental lighting.
542.64 Traffic Control Devices

The costs of painting, repairing and replacing guardrails,
signs, pavement markings and pavement stripes;
operating, painting, replacing and repairing traffic signals
and control systems; supervising, operating, maintaining
and repairing weighing stations; and maintaining,
repairing and replacing right-of-way fences when the
damages result from public use of the roadway, or when
maintenance is the responsibility of the local government
by agreement.
542.65 Parking Facilities

The costs of operating, maintaining and repairing parking
facilities and parking meters.
542.66 Snow and Ice Control

Include the costs of all operations to reduce traffic
hazards resulting from snow and ice.
542.67 Street Cleaning

The costs of cleaning the road/street surface by flushing,
washing or sweeping by machine or by hand, and the
collection and disposal of sweepings, leaves, rocks and
storm debris, except that associated with snow and ice
control.
542.69 Other Traffic and Pedestrian Services
542.70 Roadside
The costs of maintaining that portion of the right-of-way beyond the
outside edge of the shoulder or the outside edge of the curb when no
shoulder exists, including medians. Also include temporary signs and
traffic control during maintenance operations.
542.80 Ancillary Operations

The costs of maintenance and operations that are not normally
associated with the local government own street or road activities but
are performed by the local government in some localities because of
unique geographical or organizational situations. Also include
marine navigation and moorage expenditures authorized by RCW
36.82.070.
542.90 Maintenance Administration and Overhead

that can be directly associated with the maintenance activities.
ROADS/STREETS GENERAL ADMINISTRATION AND OVERHEAD

Cost of road/street activities that are concerned with the overall executive
direction. These are activities of a general nature and not associated directly with
a specific operation, maintenance, construction project, or other activity
separately recognized or financed.
543.10 Management
543.30 General Services
543.50 Facilities
ROADS/STREETS OPERATIONS
Cost of road/street activities that are necessary to fulfill a legal requirement
and/or to ensure the proper road/street operations, but are not associated directly
with a specific maintenance activity, preservation, improvement, new
construction project, or other activity separately recognized or financed. Costs
coded here are most commonly referred to as general planning, program
development, and undistributed engineering, but do not include undistributed
general administration and overhead.
544.20 Engineering
The costs of engineering not specifically associated with a project,
operation or control section. Include preliminary engineering for
projects that were never advanced beyond the planning stage as well
as such activities as issuance of right-of-way permits, land
development application review, and maintenance of pavement
management systems.
544.40 Planning
The costs of the work involved in the orderly and continuing
assembly and analysis of information about roads/streets, including
the history of their development, extent, dimensions and conditions;
economic, environmental and social effects; and future needs.
Include such activities as general, non-project related transportation
planning, maintenance of required inventories, and maintenance of
countywide mapping.

544.70 Miscellaneous
544.90 Operations Administration and Overhead

Include supervisory operations and general services that can be
directly associated with the road/street operations.
545.00 Roads/Streets Extraordinary Operations

The costs of repair and reconstruction necessitated by an unanticipated
occurrence in response to a locally declared emergency and/or recovery from
general emergency events.
546.00 Airports and Ports

This account should be used only if the local government operates its own or
with other governments an airport or a commercial port. For cities or counties
coding recreational marinas use 57570P0.
501.46 Depreciation, Depletion, Amortization - Airports and Ports

547.00 Transits, Railroads and Other Transportation Systems

This account should be used only if the local government operates its own or
with other governments transit, railroad or other transportation system. Also
include here expenses related to ferries and water taxis.
501.47 Depreciation, Depletion, Amortization - Transits, Railroads and

Other Transportation Systems
PUBLIC WORKS CENTRALIZED SERVICES

Use these codes for expenditures which are applicable to entire government and
instead of being performed by individual departments, are centralized in a
separate fund (internal service fund 500) or in the general fund (000). If the
general fund is used, the local government should report net amount of the
expenditures (total expenditures less reimbursements from funds using the
services) to avoid double counting of expenditures.
501.48 Depreciation, Depletion, Amortization - Public Works Centralized

Services
548.20 Pits, Quarries and Asphalt Plants

548.30 Mechanical Shops
548.40 Parts Stores
548.50 Fuel Depots
548.60 Equipment Rental Services

All equipment rental may be included in this account or motor pool
rentals may be accounted for separately in 54870P0.
548.70 Motor Pool Services
NATURAL AND ECONOMIC ENVIRONMENT
PUBLIC HOUSING
551.00 Public Housing Services

Include expenditures for maintenance and operations ofpublic
housing for low-income persons and other housing
activities/assistance regardless of the ownership of the housing
facilities. Include rehabilitation projects. For homeless housing use
account 56540P0.
552.00 Employment Opportunity

Prepares an individual for employment and assists participation in the labor
market. Preparation includes skill training, basic education and work orientation.
Actions which influence the labor market consist of job placement, coordination
with employers to provide employment, counseling of individuals, and equal
employment opportunity.
CONSERVATION
501.53 Depreciation, Depletion, Amortization - Conservation

553.10 Soil and Water Conservation
553.30 Flood Control
553.50 Diking/Drainage
553.60 Weed Control

553.70 Pollution Control and Remediation
Include expenditures related to prevention and remediation of an
environmental pollution (e.g., removal and cleanup of underground
tanks, etc.). Include here costs related to closure and post-closure
care of landfills.
ENVIRONMENTAL SERVICES
554.20 Nuisance Control

Include cost of control of mosquitoes, rodents, etc. See 55360P0 for
weed control and 54270P0 for roadside vegetation.
554.30 Animal Control

Include cost of control and welfare of animals including collection,
detention, and disposition of both living and dead animals.
554.90 Other Environmental Services

Include expenditures related to conservation and development forest
and mineral resources, fish, shellfish and game resources, wetlands
restoration and maintenance, promotion of recycling and other
energy conservation efforts, etc. Include abatement related
expenditures if not coded to specific functional areas.
COMMUNITY SERVICES
Facilitates community and neighborhood access to a broad range of
governmental programs by providing information and service through a
combined program.
501.57 Depreciation, Depletion, Amortization - Community Services

557.20 Community Services

Include such activities as supplying information and referral services
or serving as a communication channel between other governmental
organizations and the community, providing counseling services
(e.g., family crisis programs, etc.). Include citizen complaint
handling (ombudsman).
557.30 Tourism
Include costs of promotional and other tourism activities. Also
include allowable payments from the hotel/motel tax to qualified
recipients.
COMMUNITY PLANNING AND ECONOMIC DEVELOPMENT

558.50 Building Permits and Plan Reviews
For expenditures related to protective inspections and enforcement of
regulations use account 52420P0 and 52460P0.
558.60 Planning
Include here all expenditures related to all types of community
planning (e.g., feasibility and demographic studies, surveys, zoning
regulations, land use administration, transportation, etc.).
558.70 Economic Development

Include expenditures related to fostering economic growth in the
governments jurisdiction area (e.g., economic and industrial
surveys, assistance to new industries and businesses, promotional
activities, OMWBE fees, etc.).
PROPERTY DEVELOPMENT
559.30 Property Development

Include expenditures related to maintenance or renovation of existing
structures or land (e.g., demolition, slum clearance, rehabilitation,
redevelopment of property, etc.). Also, include expenditures related
to development and enforcement of building and occupancy
standards, relocation related to redevelopment projects, etc.
SOCIAL SERVICES
561.00 Hospitals, Assisted Living, and Convalescent Facilities

Use this account only if the government operates a hospital, health clinic or
convalescent facility.
562.00 Public Health Services

The departments or agencies performing public health services should use the
list of elements/subelements provided by the Department of Health.
http://www.sao.wa.gov/local/BARSmanual/documents/gaap_dohexpend2015.pdf

563.00 Coroner/Medical Examiner
564.00 Mental Health Services
565.10 Welfare
Activities designed to provide public assistance and institutional care for
individuals economically unable to provide essential needs for themselves.

Include costs of indigent burials, food banks, crisis clinics, etc.
565.20 Veterans Services

Include counseling and assistance related to veterans educational, financial,
housing and employment needs and opportunities.
565.30 Services for Disabled

Include costs of transportation (e.g., subsidies paid to operators of transit and
taxi services, etc.), recreation and housing services (e.g., house repairs, etc.).
565.40 Homeless Services

Use this account for all services (including housing) related to homeless persons.
565.50 Domestic Violence

Include costs related to prevention and protection of domestic violence victims.
Police services related to domestic violence should be coded to account
52120P0.
566.00 Chemical Dependency Services
567.00 Children Services

Use this account for children social services. Include programs related to child
day care, child abuse prevention programs, early childhood educational
assistance, etc. Activities related to children recreational programs should be
accounted for in 57110P0. For the expenses related to the child support
enforcement use account 51580P0.
568.00 Developmental Disabilities Services

Use this account for expenditures related to developmental disabilities as defined
in RCW 71A.10.020(3). For other types of disabilities use account 56530P0.
569.00 Aging and Disability Services
CULTURE AND RECREATION
571.00 Educational and Recreational Activities

Educational and recreational activities maintained for benefit of residents and
community. Include agricultural, horticultural, home economics, youth services,
organized sports, games, dances, arts and crafts. For facilities use account
575P0P0.
LIBRARIES
Activities of general nature not associated directly with a specific

service function.
572.20 Library Services

Purchases of collection materials (books, etc.) should be reported in
account 5722030, Library Services, not in account 5947260, Capital
Expenditures. Include law library services.
572.40 Training
572.50 Facilities
Rent, repair, operation and maintenance of land, buildings, and
equipment. Use 594 for capital outlays.
CULTURAL AND COMMUNITY EVENTS

Include costs for events intended to display arts, entertain, promote industry or
recognize historic and festive occasions.
573.20 Arts and Sciences
573.30 Commercial
Examples: auto, boat, home and garden shows, etc.
573.60 Sports
573.70 County Fairs

For details see County Fair Operation.
573.80 Conventions
573.90 Other
Examples: dedicatory functions, circuses, historical celebrations,
decorations for holiday or other festive occasions, etc.
CULTURAL AND RECREATIONAL FACILITIES

Include costs of maintenance and general operations of owned or leased cultural
and recreational facilities. Costs associated with specific events should be
accounted for in 57100P0 or 573P0P0. Use 594 for construction and equipment
purchases.
575.20 Stadiums and Auditoriums

Include opera houses.
575.30 Museums and Art Galleries
575.40 Fairgrounds and Convention Centers


575.50 Multipurpose and Community Centers
If exclusively a senior center, use 56900P0.
575.70 Recreational Marinas

Commercial ports activities should be coded to 54600P0.
PARK FACILITIES
Include costs of maintenance and general operations of owned or leased park
facilities. Costs associated with specific events or recreational programs should
be accounted for in account 57100P0 or 573P0P0. Use 594 for capital outlays.
501.76 Depreciation, Depletion, Amortization - Park Facilities

576.20 Swimming Pools
576.30 Campgrounds
576.40 Ball Courts

Examples: baseball, tennis, racquetball, etc.
576.50 Zoo, Aquarium and Wildlife Facilities
576.60 Golf Courses
576.80 General Parks

Examples: playgrounds, etc.
576.90 Other Park Facilities

Examples: public gardens, trails, etc.
OTHER DECREASES IN FUND RESOURCES

The use of581and 589accounts is optional for the GAAP governments.
INTERFUND LOAN DISBURSEMENTS
581.10 Interfund Loans

Include loans issued to other funds. Do not include interfund
payments for services, materials or equipment properly included in
other expenditure accounts.
581.20 Interfund Loan Repayments

Do not include interfund payments for services, materials or
equipment properly included in other expenditure accounts.
585.00.00 Special or Extraordinary Items

Special items result from significant transactions or other events within the
control of management that are either unusual in nature or infrequent in
occurrence (e.g., change in equity due to transfer of operations according to
GASBS 69, etc.). Extraordinary items are both unusual in nature and infrequent
in occurrence.
586.00 Court Remittances

Use this account for court remittances only.
OTHER DECREASES IN FUND EQUITY
588.10 Prior Period Adjustment(s)

Use this account for correction of errors and other adjustments in
prior periods . GAAP governments should use account 5885000 for
adjustments related to changes in accounting principles.
588.50.00 Cummulative Effect of Changes in Accounting Principle(s)

This account should be used when switching from one generally
accepted accounting principle to another or adopting a new standard.
CUSTODIAL ACTIVITIES
This account should be used to record disbursements of fiduciary funds as well
as for any trivial custodial activities of other fund types.
589.10 Refund of Deposits

Disbursement of security deposits, other than retainage, which
should be coded to 5892000.
589.20 Refund of Retainage

Disbursement of retainage deposits.
589.30 Agency Type Remittances

Remittance of amounts originally collected or receipted on behalf of
others in an agency capacity. Examples: sales and leasehold excise
taxes; forest patrol, forest fire protection assessments; state share of
gun permits; surety and performance deposits; passports and
naturalization fees that are transferred to the federal government;
centennial document preservation and modernization agency deposit
(for details see County Auditor's Operation and Maintenance Fund
(Recording Fees); state shared revenues received by cities/counties
but legally designated for special purpose districts; court remittances,
etc.

589.40 Agency Type Disbursements
Directed disbursements of funds from other entities for which the
government acts as treasurer.
589.90 Other Custodial Activities

This account may be used for temporary recording of disbursements
pending their classification and posting to expenditure accounts.
OTHER FINANCING USES
REDEMPTION OF DEBT
This account is required to be used for reporting redemption of ALL long-term
debt including those in proprietary funds. The cash basis governments should
use this account for redemption of both the short and long-term debt. The GAAP
governments should use only for long-term debt. Exclude redemptions of debt
due to refunding, which are accounted for in 593 or 599. Exclude redemptions
of debt due to refunding, which are accounted for in 593 or 599.
591.11 Debt Repayment - Legislative Services

This account is required to be used for reporting redemption of ALL
long-term debt including those in proprietary funds. The cash basis
governments should use this account for repayment of both the short
and long-term debt. The GAAP governments should use only for
long-term debt. Exclude repayment of debt due to refunding, which
are accounted for in 593 or 599.
591.12 Debt Repayment - Judicial Services

591.13 Debt Repayment - Executive Services

591.14 Debt Repayment - Financial, Recording, and Election Services

591.15 Debt Repayment - Legal Services

591.17 Debt Repayment - Employee Benefit Programs Services

591.18 Debt Repayment - Centralized/General Services

591.21 Debt Repayment - Law Enforcement Services

591.22 Debt Repayment - Fire Supression and EMS Services

591.23 Debt Repayment - Detention/Correction Services


591.24 Debt Repayment - Protective Inspection Services

591.25 Debt Repayment - Disaster Services

591.27 Debt Repayment - Juvenile Services

591.28 Debt Repayment - Dispatch Services

591.31 Debt Repayment - Storm Drainage Utilities


591.32 Debt Repayment - Television/Cable Utilities
591.33 Debt Repayment - Electric/Gas Utilities

591.34 Debt Repayment - Water Utilities

591.35 Debt Repayment - Sewer/Reclaimed Water Utilities

591.36 Debt Repayment - Cemetery

591.37 Debt Repayment - Solid Waste Utilities


591.38 Debt Repayment - Combined Water/Sewer/Solid Waste Utilities

591.39 Debt Repayment - Irrigation/Reclamation Utilities

591.46 Debt Repayment - Airports and Ports

591.47 Debt Repayment - Transits, Railroads and Other Transportation

Systems
591.48 Debt Repayment - Public Works Centralized Services

591.51 Debt Repayment - Public Housing


591.52 Debt Repayment - Employment Opportunity

591.53 Debt Repayment - Conservation

591.54 Debt Repayment - Environmental Services

591.57 Debt Repayment - Community Services

591.58 Debt Repayment - Community Planning and Economic Development

591.59 Debt Repayment - Property Development

591.61 Debt Repayment - Hospitals, Assisted Living and Convalescent

Facilities
591.62 Debt Repayment - Public Health Services

591.63 Debt Repayment - Coroner/Medical Examiner Services

591.64 Debt Repayment - Mental Health Services

591.65 Debt Repayment - Miscellaneous Social Services


591.66 Debt Repayment - Chemical Dependency Services

591.67 Debt Repayment - Children Services

591.68 Debt Repayment - Developmental Disabilities Services

591.69 Debt Repayment - Aging and Disability Services

591.71 Debt Repayment - Educational and Recreational Services

591.72 Debt Repayment - Libraries


591.73 Debt Repayment - Cultural and Community Activities

591.75 Debt Repayment - Cultural and Recreational Facilities

591.76 Debt Repayment - Park Facilities

591.95 Debt Repayment - Roads/Streets and Other Infrastructure

INTEREST AND OTHER DEBT SERVICE COST

Also include interest on interfund loans (for principal payment of interfund
loansuse 5812000).
592.11 Interest and Other Debt Service Cost - Legislative Services

Interest all interest due on any short or long-term type of borrowings
bonds, loans (including interfund for principle payment on
interfund loans use 5812000), debt to joint ventures and affiliates,
LID assessments, intergovernmental, leases, overdue taxes (RCW
84.69.070), lines of credit and other debt. Include debt issuance cost

(e.g., accounting, legal, underwriting, registration fees, commissions,
printing cost, etc.). (Proprietary GAAP funds only) Include
amortization of premiums/discounts on long-term debt and amount
of amortization of difference between carrying value of refunded
debt and the net reacquisition price.
592.12 Interest and Other Debt Service Cost - Judicial Services

592.13 Interest and Other Debt Service Cost - Executive Services

592.14 Interest and Other Debt Service Cost - Financial, Recording, and
Election Services
592.15 Interest and Other Debt Service Cost - Legal Services


592.17 Interest and Other Debt Service Cost - Employee Benefit Programs
Services
592.18 Interest and Other Debt Service Cost - Centralized/General Services

592.21 Interest and Other Debt Service Cost - Law Enforcement Services
592.22 Interest and Other Debt Service Cost - Fire Supression and EMS
Services
592.23 Interest and Other Debt Service Cost - Detention/Correction Services

592.24 Interest and Other Debt Service Cost - Protective Inspections

Services
592.25 Interest and Other Debt Service Cost - Disaster Services


592.27 Interest and Other Debt Service Cost - Juvenile Services

592.28 Interest and Other Debt Service Cost - Dispatch Services

592.31 Interest and Other Debt Service Cost - Storm Drainage Utilities
592.32 Interest and Other Debt Service Cost - Television/Cable Utilities


592.33 Interest and Other Debt Service Cost - Electric/Gas Utilities

592.34 Interest and Other Debt Service Cost - Water Utilities

592.35 Interest and Other Debt Service Cost - Sewer/Reclaimed Water

Utilities
592.36 Interest and Other Debt Service Cost - Cemetery


592.37 Interest and Other Debt Service Cost - Solid Waste Utilities
592.38 Interest and Other Debt Service Cost - Combined Water/Sewer/Solid

Waste Utilities
592.39 Interest and Other Debt Service Cost - Irrigation/Reclamation

Utilities
592.46 Interest and Other Debt Service Cost - Airports and Ports
592.47 Interest and Other Debt Service Cost - Transits, Railroads and Other
Transportation Systems
592.48 Interest and Other Debt Service Cost - Public Works Centralized
Services
592.51 Interest and Other Debt Service Cost - Public Housing

592.52 Interest and Other Debt Service Cost - Employment Opportunity

592.53 Interest and Other Debt Service Cost - Conservation

592.54 Interest and Other Debt Service Cost - Environmental Services

592.57 Interest and Other Debt Service Cost - Community Services


592.58 Interest and Other Debt Service Cost - Community Planning and
Economic Development
592.59 Interest and Other Debt Service Cost - Property Development

592.61 Interest and Other Debt Service Cost - Hospitals, Assisted Living
and Convalescent Facilities
592.62 Interest and Other Debt Service Cost - Public Health Services

592.63 Interest and Other Debt Service Cost - Coroner/Medical Examiner

Services
592.64 Interest and Other Debt Service Cost - Mental Health Services
592.65 Interest and Other Debt Service Cost - Miscellaneous Social Services
592.66 Interest and Other Debt Service Cost - Chemical Dependency

Services
592.67 Interest and Other Debt Service Cost - Children Services

592.68 Interest and Other Debt Service Cost - Developmental Disabilities

Services
592.69 Interest and Other Debt Service Cost - Aging and Disability Services

592.71 Interest and Other Debt Service Cost - Educational and Recreational
Services
592.72 Interest and Other Debt Service Cost - Libraries

592.73 Interest and Other Debt Service Cost - Cultural and Community
Activities
592.75 Interest and Other Debt Service Cost - Cultural and Recreational
Facilities
592.76 Interest and Other Debt Service Cost - Park Facilities

592.95 Interest and Other Debt Service Cost - Roads/Streets and Other
Infrastructure
ADVANCE REFUNDING ESCROW

Include payments made to escrow agent from sources other than refunding debt
proceeds.
593.11 Advance Refunding Escrow - Legislative Services

Payments to the escrow account from sources other than refunding
debt proceeds. Payments to an escrow agent from refunding debt
proceeds that are to be placed in irrevocable trust should be coded to
599.
593.12 Advance Refunding Escrow - Judicial Services

599.

593.13 Advance Refunding Escrow - Executive Services
599.
593.14 Advance Refunding Escrow - Financial, Recording, and Election

Services
599.
593.15 Advance Refunding Escrow - Legal Services

599.
593.17 Advance Refunding Escrow - Employee Benefit Programs Services

599.
593.18 Advance Refunding Escrow - Centralized/General Services

599.
593.19 Advance Refunding Escrow - Risk Management Services

599.
593.21 Advance Refunding Escrow - Law Enforcement Services

599.
593.22 Advance Refunding Escrow - Fire Suppression and EMS Services

599.
593.23 Advance Refunding Escrow - Detention/Correction Services

599.
593.24 Advance Refunding Escrow - Protective Inspection Services

599.
593.25 Advance Refunding Escrow - Disaster Services

599.
593.27 Advance Refunding Escrow - Juvenile Services

599.
593.28 Advance Refunding Escrow - Dispatch Services

599.
593.31 Advance Refunding Escrow - Storm Drainage Utilities

599.
593.32 Advance Refunding Escrow - Television/Cable Utilities

599.
593.33 Advance Refunding Escrow - Electric/Gas Utilities

599.
593.34 Advance Refunding Escrow - Water Utilities

599.
593.35 Advance Refunding Escrow - Sewer/Reclaimed Water Utilities

599.
593.36 Advance Refunding Escrow - Cemetery

599.
593.37 Advance Refunding Escrow - Solid Waste Utilities

599.
593.38 Advance Refunding Escrow - Combined Water/Sewer/Solid Waste

Utilities
599.
593.39 Advance Refunding Escrow - Irrigation/Reclamation Utilities

599.
593.46 Advance Refunding Escrow - Airports and Ports


599.
593.47 Advance Refunding Escrow - Transits, Railroads and Other

599.
593.48 Advance Refunding Escrow - Public Works Centralized Services

599.
593.51 Advance Refunding Escrow - Public Housing

599.
593.52 Advance Refunding Escrow - Employment Opportunity

599.
593.53 Advance Refunding Escrow - Conservation

599.
593.54 Advance Refunding Escrow - Environmental Services

599.
593.57 Advance Refunding Escrow - Community Services

599.
593.58 Advance Refunding Escrow - Community Planning and Economic

Development
599.
593.59 Advance Refunding Escrow - Property Development

599.
593.61 Advance Refunding Escrow - Hospitals, Assisted Living and

Convalescent Facilities
599.
593.62 Advance Refunding Escrow - Public Health Services

599.
593.63 Advance Refunding Escrow - Coroner/Medical Examiner Services

599.
593.64 Advance Refunding Escrow - Mental Health Services

599.
593.65 Advance Refunding Escrow - Miscellaneous Social Services

599.
593.66 Advance Refunding Escrow - Chemical Dependency Services

599.
593.67 Advance Refunding Escrow - Children Care

599.
593.68 Advance Refunding Escrow - Developmental Disabilities Services

599.
593.69 Advance Refunding Escrow - Aging and Disability

599.
593.71 Advance Refunding Escrow - Educational and Recreational Services

599.
593.72 Advance Refunding Escrow - Libraries

599.
593.73 Advance Refunding Escrow - Cultural and Community Activities

599.
593.75 Advance Refunding Escrow - Cultural and Recreational Facilities

599.
593.76 Advance Refunding Escrow - Park Facilities

599.
593.95 Advance Refunding Escrow - Roads/Streets and Other Infrastructure

599.
CAPITAL EXPENDITURES/EXPENSES
This account is required to be used for reporting ALL capital
expenditures/expenses including those in proprietary funds. Use this account to
record all capital outlays EXCEPT for roads/streets construction and other
infrastructure improvement and new construction projects (use 595PPP0 for
these capital outlays). When construction or capital improvements are made with
a governments own employees and materials, use the appropriate salary,
benefit, supplies, etc. objects (i.e., 10, 20, 30, etc.). Otherwise, use object 60.
Cash basis governments should use this account for payments related to capital
leases: 594PP70 (principal) and 594PP80 (interest).
594.11 Capital Expenditures/Expenses - Legislative Services

Use this account to record all capital outlays EXCEPT for
roads/streets construction and other infrastructure improvement and
new construction projects (use 595PPP0 for these capital outlays).
When construction or capital improvements are made with a
governments own employees and materials, use the appropriate
salary, benefit, supplies, etc. objects (i.e., 10, 20, 30, etc.).
Otherwise, use object 60. Cash basis governments should use this
account for payments related to capital leases: 594PP70 (principal)
and 594PP80 (interest).
594.12 Capital Expenditures/Expenses - Judicial Services

594.13 Capital Expenditures/Expenses - Executive Services


594.14 Capital Expenditures/Expenses - Financial, Recording, and Election

Services
594.15 Capital Expenditures/Expenses - Legal Services

594.17 Capital Expenditures/Expenses - Employee Benefit Programs

Services
594.18 Capital Expenditures/Expenses - Centralized/General Services


594.21 Capital Expenditures/Expenses - Law Enforcement Services

594.22 Capital Expenditures/Expenses - Fire Supression and EMS Services

594.23 Capital Expenditures/Expenses - Detention/Correction Services

594.24 Capital Expenditures/Expenses - Protective Inspection Services


594.25 Capital Expenditures/Expenses - Disaster Services

594.27 Capital Expenditures/Expenses - Juvenile Services

594.28 Capital Expenditures/Expenses - Dispatch Services

594.31 Capital Expenditures/Expenses - Storm Drainage Utilities


594.32 Capital Expenditures/Expenses - Television/Cable Utilities

594.33 Capital Expenditures/Expenses - Electric/Gas Utilities

594.34 Capital Expenditures/Expenses - Water Utilities

594.35 Capital Expenditures/Expenses - Sewer/Reclaimed Water Utilities


594.36 Capital Expenditures/Expenses - Cemetery

594.37 Capital Expenditures/Expenses - Solid Waste Utilities

594.38 Capital Expenditures/Expenses - Combined Water/Sewer/Solid

Waste Utilities
594.39 Capital Expenditures/Expenses - Irrigation/Reclamation Utilities


594.42 Capital Expenditures/Expenses - Roads/Streets Ordinary

Maintenance
594.44 Capital Expenditures/Expenses - Roads/Streets Operations

594.45 Capital Expenditures/Expenses - Roads/Streets Extraordinary

Operations
594.46 Capital Expenditures/Expenses - Airports and Ports


594.47 Capital Expenditures/Expenses - Transits, Railroads and Other

594.48 Capital Expenditures/Expenses - Public Works Centralized Services

594.52 Capital Expenditures/Expenses - Employment Opportunity

594.53 Capital Expenditures/Expenses - Conservation


594.54 Capital Expenditures/Expenses - Environmental Services
594.57 Capital Expenditures/Expenses - Community Services

594.58 Capital Expenditures/Expenses - Community Planning and

594.59 Capital Expenditures/Expenses - Property Development

594.61 Capital Expenditures/Expenses - Hospitals, Assisted Living and

594.62 Capital Expenditures/Expenses - Public Health Services

594.63 Capital Expenditures/Expenses - Coroner/Medical Examiner

Services
594.64 Capital Expenditures/Expenses - Mental Health Services

594.65 Capital Expenditures/Expenses - Miscellaneous Social Services

594.66 Capital Expenditures/Expenses - Chemical Dependency Services

594.67 Capital Expenditures/Expenses - Children Services

594.68 Capital Expenditures/Expenses - Developmental Disabilities Services

594.69 Capital Expenditures/Expenses - Aging and Disability Services


594.71 Capital Expenditures/Expenses - Educational and Recreational

Services
594.72 Capital Expenditures/Expenses - Libraries

594.73 Capital Expenditures/Expenses - Cultural and Community Activities

594.75 Capital Expenditures/Expenses - Cultural and Recreational Facilities


594.76 Capital Expenditures/Expenses - Park Facilities

ROADS/STREETS AND OTHER INFRASTRUCTURE: IMPROVEMENTS

AND NEW CONSTRUCTION PROJECTS
595.10 Capital Expenditures/Expenses - Engineering

The costs of engineering associated directly with construction
activities.
595.20 Capital Expenditures/Expenses - Right-Of-Way

The costs of a purchase of land or interest therein, including all work
incidental to the acquisition of property rights for or devoted to a
public road/street.
595.30 Capital Expenditures/Expenses - Roadway

The costs of all construction within the roadway prism, including all
appertaining structures and other necessary features.
595.40 Capital Expenditures/Expenses - Drainage

The costs of construction storm drainage systems. Include dikes and
levees. Sanitary sewer systems are excluded.
595.50 Capital Expenditures/Expenses - Structures

The costs of constructing bridges 20 feet in length or longer, tunnels,
sea walls, coastal, riverine structures, irrigation canal crossings and
livestock crossings that are necessary to provide protection or to
provide a means for the roadway to pass over or through an obstacle
within the right-of-way.

Cost of work on construction projects that relates to traffic and
pedestrian service facility installations. For traffic policing use
account 521.70.
595.61 Capital Expenditures/Expenses - Sidewalks
595.62 Capital Expenditures/Expenses - Special Purpose Paths

For details see Accounting for Paths and Trails. RCW
47.30.050
595.63 Capital Expenditures/Expenses - Street Lighting

The costs of constructing street lighting systems for
road/street functions. This does not include the lighting
of parks or other ornamental lighting.
595.64 Capital Expenditures/Expenses - Traffic Control Devices

The costs of construction projects involving traffic
control devices.
595.65 Capital Expenditures/Expenses - Parking Facilities

The costs of construction public parking facilities,
including the purchase and installation of parking meters.
595.69 Capital Expenditures/Expenses - Other Traffic and

Pedestrian Services
595.70 Capital Expenditures/Expenses - Roadside Development

The costs of construction projects involving roadside development.
This includes landscaping, beautification, sound barriers, and
irrigation.
595.80 Capital Expenditures/Expenses - Ancillary Operations

The costs of construction that is not normally associated with the
local government own road/street activities but is performed by the
local government in some localities because of unique geographical
or organizational situations.
595.90 Capital Expenditures/Expenses - Construction Administration and

Overhead
that can be directly associated with the construction function.
ISSUANCE DISCOUNT ON LONG-TERM DEBT

The reduction of the face value of the debt from the amount received from its
sale (excluding accrued interest and issuance cost). Include the entire amount of

discount on revenue debt regardless if the discount is amortized.
596.51 Issuance Discount on Long-Term Debt - Public Housing

The reduction of the face value of the debt from the amount received
from its sale (excluding accrued interest and issuance cost). Include
the entire amount of discount on revenue debt regardless if the
discount is amortized.
597.00 Transfers-Out
Financial outflows to other funds of the government that are not classified as
internal services provided and used, reimbursements or loans. Transfers are
strictly limited to activities within the government.
MISCELLANEOUS EXPENSES
598.10 Other Operating Expenses

(Proprietary GAAP funds only) This account should be used for miscellaneous
operating expenses when there is no specific BARS expense account (e.g.,
adjustments to landfill closure/post closure or pollution remediation liabilities,
etc.). Include amortization of any charges not specified in other accounts.
Expenditures related to amortization should be coded with the object code 00.
598.50 Other Nonoperating Expenses

(Proprietary GAAP funds only) This account should be used for miscellaneous
nonoperating expenses when there is no specific BARS expense account (e.g.,
adjustments to landfill closure/post closure or pollution remediation liabilities,
etc.). Include amortization of any charges not specified in other accounts.
Expenditures related to amortization should be coded with the object code 00.
PAYMENTS TO REFUNDED DEBT ESCROW

Payments to an escrow agent from refunding debt proceeds that are to be placed
in irrevocable trust.
599.11 Payments to Refunded Debt Escrow - Legislative Services

Payments to an escrow agent from refunding debt proceeds that are
to be placed in irrevocable trust. Payments to the escrow account
from sources other than debt proceeds should be coded to 593.
599.12 Payments to Refunded Debt Escrow - Judicial Services

599.13 Payments to Refunded Debt Escrow - Executive services


599.14 Payments to Refunded Debt Escrow - Financial, Recording and

Election Services
599.15 Payments to Refunded Debt Escrow - Legal Services

599.17 Payments to Refunded Debt Escrow - Employee Benefit Programs

Services
599.18 Payments to Refunded Debt Escrow - Centralized/General Services

599.21 Payments to Refunded Debt Escrow - Law Enforcement Services

599.22 Payments to Refunded Debt Escrow - Fire Suppression and EMS

Services
599.23 Payments to Refunded Debt Escrow - Detention/Correction Services

599.24 Payments to Refunded Debt Escrow - Protective Inspection Services


599.25 Payments to Refunded Debt Escrow - Disaster Services
599.27 Payments to Refunded Debt Escrow - Juvenile Services

599.28 Payments to Refunded Debt Escrow - Dispatch Services

599.31 Payments to Refunded Debt Escrow - Storm Drainage Utilities

599.32 Payments to Refunded Debt Escrow - Television/Cable Utilities

599.33 Payments to Refunded Debt Escrow - Electric/Gas Utilities

599.34 Payments to Refunded Debt Escrow - Water Utilities

599.35 Payments to Refunded Debt Escrow - Sewer/Reclaimed Water

Utilities
599.36 Payments to Refunded Debt Escrow - Cemetery


599.37 Payments to Refunded Debt Escrow - Solid Waste Utilities
599.38 Payments to Refunded Debt Escrow - Combined Water/Sewer/Solid

Waste Utilities
599.39 Payments to Refunded Debt Escrow - Irrigation/Reclamation

Utilities
599.46 Payments to Refunded Debt Escrow - Airports and Ports

599.47 Payments to Refunded Debt Escrow - Transits, Railroads and Other

599.48 Payments to Refunded Debt Escrow - Public Works Centralized

Services
599.51 Payments to Refunded Debt Escrow - Public Housing

599.52 Payments to Refunded Debt Escrow - Employment Opportunity

599.53 Payments to Refunded Debt Escrow - Conservation

599.54 Payments to Refunded Debt Escrow - Environmental Services

599.57 Payments to Refunded Debt Escrow - Community Services

599.58 Payments to Refunded Debt Escrow - Community Planning and

599.59 Payments to Refunded Debt Escrow - Property Development

599.61 Payments to Refunded Debt Escrow - Hospitals, Assisted Living and

599.62 Payments to Refunded Debt Escrow - Public Health Services

599.63 Payments to Refunded Debt Escrow - Coroner/Medical Examiner

Services
599.64 Payments to Refunded Debt Escrow - Mental Health Services


599.65 Payments to Refunded Debt Escrow - Miscellaneous Social Services
599.66 Payments to Refunded Debt Escrow - Chemical Dependency

Services
599.67 Payments to Refunded Debt Escrow - Children Services

599.68 Payments to Refunded Debt Escrow - Developmental Disabilities

Services
599.69 Payments to Refunded Debt Escrow - Aging and Disability Services

599.71 Payments to Refunded Debt Escrow - Educational and Recreational

Services
599.72 Payments to Refunded Debt Escrow - Libraries

599.73 Payments to Refunded Debt Escrow - Cultural and Community

Activities
599.75 Payments to Refunded Debt Escrow - Cultural and Recreational

Facilities
599.76 Payments to Refunded Debt Escrow - Park Facilities

599.95 Payments to Refunded Debt Escrow - Roads/Streets and Other

Infrastructure

BALANCE SHEET ACCOUNTS
810.00.00 Cash, Cash Equivalents and Investments

Include cash, cash equivalents, investments both unrestricted and restricted.
820.00.00 Other Current assets

Include all current assets except cash equivalents, investments both unrestricted
and restricted.
830.00.00 Noncurrent Assets

Include all noncurrent assets.
840.00.00 Deferred Outflows

Include all deferred outflows.
850.00.00 Current Liabilities

Include all current liabilities.
860.00.00 Noncurrent Liabilities

Include all noncurrent liabilities.
870.00.00 Deferred Inflows

Include all deferred inflows.

Bars Citytown Gaapbasis 522017940am

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REVENUES

FUND BALANCE/NET POSITION (GAAP)/CASH AND INVESTMENTS (CASH

308.19.00 Restricted Net Position - Beginning

308.20.00 Nonspendable Fund Balance - Beginning

308.30.00 Restricted Fund Balance - Beginning

308.40.00 Committed Fund Balance - Beginning

308.50.00 Assigned Fund Balance - Beginning

308.60.00 Net Investment in Capital Assets - Beginning

308.89.00 Unrestricted Net Position - Beginning

Report Generated on: 5/2/2017

308.90.00 Unassigned Fund Balance - Beginning

311.10.00 Property Tax

311.30.00 Sale of Tax Title Property

RETAIL SALES AND USE TAXES

313.11.00 Local Retail Sales and Use Tax

313.12.00 Annexation Services Sales and Use Tax

313.13.00 Benefit Zones Sales and Use Tax

313.14.00 Chemical Dependency/Mental Health Services Sales and Use Tax

Report Generated on: 5/2/2017

313.15.00 Special Purpose Sales and Use Tax

313.16.00 Emergency Communications Sales and Use Tax

313.19.00 Regional Centers Sales and Use Tax

313.21.00 Public Transportation Systems Sales and Use Tax

313.22.00 Local Revitalization Financing Sales and Use Tax

313.31.00 Hotel/Motel Sales and Use Tax

313.32.00 Hotel/Motel Sales and Use Tax - Convention Center

313.61.00 Brokered Natural Gas Sales and Use Tax

Report Generated on: 5/2/2017

313.71.00 Criminal Justice Sales and Use Tax

313.82.00 High Capacity Transportation (HCT)

313.84.00 Border Area Jurisdictions Sales and Use Tax

313.98.00 Distressed PFD Sales and Use Tax

BUSINESS AND OCCUPATION TAXES

316.10.00 Business and Occupation Taxes

316.40.00 Business and Occupation Taxes on Utilities

316.81.00 Gambling Tax - Punch Boards and Pull Tabs

316.82.00 Gambling Tax - Bingo and Raffles

316.83.00 Gambling Tax - Amusement Games

316.84.00 Gambling Tax - Card Games

EXCISE TAXES IN LIEU OF PROPERTY TAX

Report Generated on: 5/2/2017

317.60.00 Transportation Benefit District Vehicle Fees

318.11.00 Admissions Tax

318.12.00 Parking Tax

REAL ESTATE EXCISE TAX

318.34.00 REET 1 - First Quarter Percent

318.35.00 REET 2 - Second Quarter Percent

318.36.00 REET - One Half Percent

318.44.00 Ambulance Services Tax

Report Generated on: 5/2/2017

BUSINESS LICENSES AND PERMITS

321.10.00 Alcoholic Beverages

321.30.00 Police and Protective

321.50.00 Public Utilities

321.60.00 Professional and Occupations

321.91.00 Franchise Fees and Royalties

321.99.00 Other Business Licenses and Permits

NON-BUSINESS LICENSES AND PERMITS

322.10.00 Buildings, Structures and Equipment

Report Generated on: 5/2/2017

322.30.00 Animal Licenses

322.40.00 Street and Curb Permits

322.90.00 Other Non-Business Licenses and Permits

FEDERAL DIRECT GRANTS