{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Summary","Trial Balance Import","Chart Reference","Municipality Funds","LGCExtract","Lists","Enterprise Funds"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":35,"comments":1,"pivot_tables":2},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Summary","index":0,"n_rows":22,"n_cols":28,"rows_kept":22,"cut":false,"hidden":false,"merged":[[7,0,7,4],[4,2,4,4],[5,2,5,4],[19,1,19,8],[19,10,19,14],[8,0,8,1],[8,2,8,4],[9,0,9,1],[9,2,9,4],[12,0,16,13],[11,0,11,13],[1,15,1,17],[2,11,3,13],[1,11,1,13],[0,2,0,4],[1,2,1,4],[2,2,2,4],[3,2,3,4]]}
["Municipality",null,null,null,null,"Select Municipality from drop down list. If Utility, select associated municipality.",null,null,null,null,null,null,null,"Updated: 5/2/25"]
["Fiscal Year",null,null,null,null,"(Ex: For FY June 30, 2025, please input 2024-2025)",null,null,null,null,null,"Ready for Submission?",null,null,null,"Import Tools"]
["Date Completed",null,null,null,null,"(Ex: 09/01/2024)"]
["Completed By"]
["Email Address"]
["Phone Number"]
[]
["Municipality Demographics"]
["Full-time Employees"]
["Part-time Employees"]
[]
["Instructions:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
["This form is used to input audited financial statement amounts for each governmental and proprietary fund of the municipality. This tab will show a summary amount of Assets, Deferred Outflows, Liabilities, Deferred Inflows, Equity, Revenues, and Expenditures. The tables below will automatically refresh each time  you navigate to the Summary tab. Once you have completed this form, use the \"Check Form\" button at the top right to verify that your form is ready for submission. If there are issues, they will display upon clicking the button and the \"Ready for Submission?\" box will turn yellow.  As you correct each item and recheck the button, the items to address will clear.  If there are no items left to address, the \"Ready for Submission?\" box will turn green and display \"Yes, ready to submit.\" The form is now complete and ready for submission through CARS. The \"Chart Reference\" tab can be used identify the appropriate account for a line item your municipality is using but is not in the Consolidated Municipal Chart of Accounts."]
[]
[]
[]
[]
[null,"***Make sure to \"Enable Content\" at the top of this window for this form to work correctly.***"]
[null,"***Tables will automatically refresh each time you come to the Summary tab. Give it a few seconds if there are numerous rows on the Municipality Funds tab to refresh.***"]
[null,"Balance Sheet Summary by Fund",null,null,null,null,null,null,null,null,"Operations Summary by Fund"]
[null,null," ","",null,null,null,null,null,null,null," ","",null,"Change in"]
[null,"Fund Description","Fund","Assets","Deferred Outflows","Liabilities","Deferred Inflows","Equity","Balance Check",null,"Fund Description","Fund","Revenues","Expenditures","Fund Equity"]

{"sheet":"Trial Balance Import","index":1,"n_rows":3,"n_cols":18,"rows_kept":3,"cut":false,"hidden":false,"merged":[[0,0,1,5],[0,7,1,15]]}
["Input your Trial Balance here",null,null,null,null,null,null,"Consolidated Chart of Accounts"]
[]
["Fund","Account","Object Code","Original Budget","Final Budget","Actual",null,"Fund","Name","Account","Description","Object Code","Description","Original Budget","Final Budget","Actual",null,"c"]

{"sheet":"Chart Reference","index":2,"n_rows":927,"n_cols":6,"rows_kept":927,"cut":false,"hidden":false,"merged":[[3,2,5,2]]}
["Click a link below to quickly navigate to each section of the chart of accounts."]
["Assets",null,null,"Special Revenue Funds"]
["Deferred Outflows",null,null,"Debt Service Funds"]
["Liabilities",null,"Return to Top","Capital Projects Funds"]
["Deferred Inflows",null,null,"Enterprise Funds"]
["Equity",null,null,"Internal Service Funds"]
["Revenue",null,null,"Trust Funds"]
["Expenditures",null,null,"Custodial Funds"]
[null,null,null,"Permanent Funds"]
[]
[null,null,null,"Go to Object Codes"]
[]
[null,"Account","Account Description",null,"Fund","Fund Description"]
["ASSETS",11100,"CASH ON HAND",null,110,"GENERAL FUND"]
[null,11210,"CASH IN BANK - CHECKING"," ",null,"Special Revenue Funds"]
[null,11220,"CASH IN BANK - SAVINGS",null,121,"STATE STREET AID FUND"]
[null,11241,"CASH IN BANK - MONEY MARKET ACCOUNTS",null,122,"GRANTS MANAGEMENT FUND"]
[null,11251,"STATE INVESTMENT POOL",null,123,"COMMUNITY DEVELOPMENT FUND"]
[null,11311,"CASH IN BANK - RESTRICTED CHECKING - ARPA",null,124,"INDUSTRIAL/ECONOMIC DEVELOPMENT FUND"]
[null,11312,"CASH IN BANK - RESTRICTED FEDERAL CHECKING OTHER",null,125,"INDUSTRIAL/ECONOMIC DEVELOPMENT FUND"]
[null,11320,"CASH IN BANK - RESTRICTED CHECKING",null,126,"PARKS AND RECREATION FUND"]
[null,11510,"CASH WITH FISCAL/PAYING AGENT",null,127,"DRUG FUND"]
[null,11930,"CASH EQUIVALENTS",null,128,"AMBULANCE SERVICE FUND"]
[null,12100,"SECURITIES",null,129,"BEAUTIFICATION FUND"]
[null,12110,"CERTIFICATE OF DEPOSITS",null,130,"SENIOR CITIZENS FUND"]
[null,12120,"US TREASURY NOTES"," ",131,"SOLID WASTE MANAGEMENT FUND"]
[null,12130,"US TREASURY BILLS",null,132,"SOLID WASTE COLLECTION FUND"]
[null,12140,"STOCKS AND BONDS",null,133,"SOLID WASTE DISPOSAL FUND"]
[null,12141,"INVESTMENT IN JOINT VENTURE",null,134,"SOLID WASTE COLLECTION & DISPOSAL FUND"]
[null,12142,"MAJORITY EQUITY INTERESTS",null,150,"SPECIAL ASSESSMENT FUND"]
[null,12190,"OTHER INVESTMENTS",null,151,"ADEQUATE FACILITIES/DEVELOPMENT TAX FUND"]
[null,13111,"TAXES RECEIVABLE - CURRENT",null,152,"HOTEL/MOTEL TAX FUND"]
[null,13113,"EST DISCOUNT ON CURRENT TAXES (CR)",null,153,"TOURISM FUND"]
[null,13119,"EST UNCOLL CURRENT TAX (CR)",null,154,"OTHER SPECIAL REVENUE FUND"]
[null,13121,"TAXES RECEIVABLE - PRIOR YEARS",null,155,"OTHER SPECIAL REVENUE FUND"]
[null,13129,"EST UNCOLL PRIOR YEAR PROPERTY TAXES (CR)",null,156,"OTHER SPECIAL REVENUE FUND"]
[null,13131,"INTEREST  & PENALTIES REC ON TAXES",null,157,"OTHER SPECIAL REVENUE FUND"]
[null,13139,"EST UNCOLL INT & PEN ON PROPERTY TAXES (CR)",null,158,"OTHER SPECIAL REVENUE FUND"]
[null,13141,"TAX LIENS RECEIVABLE",null,159,"OTHER SPECIAL REVENUE FUND"]
[null,13149,"EST UNCOLL TAX LIENS RECEIVABLE (CR)",null,160,"OTHER SPECIAL REVENUE FUND"]
[null,13151,"PROPERTY TAX VOUCHERS RECEIVABLE",null,161,"OTHER SPECIAL REVENUE FUND"]
[null,13152,"OTHER TAXES RECEIVABLE",null,162,"OTHER SPECIAL REVENUE FUND"]
[null,13159,"EST UNCOLL OTHER TAXES RECEIVABLE (CR)",null,163,"OTHER SPECIAL REVENUE FUND"]
[null,13211,"ACCOUNTS RECEIVABLE REGULAR",null,null,"Debt Service Funds"]
[null,13219,"EST UNCOLL A/R REGULAR (CR)",null,210,"GENERAL DEBT SERVICE FUND"]
[null,13221,"ACCOUNTS RECEIVABLE - CUSTOMERS",null,220,"SPECIAL DEBT SERVICE FUND"]
[null,13227,"ACCOUNT S RECEIVABLE - CUSTOMERS - INACTIVE",null,230,"TENNESSEE MUNICIPAL BOND FUND"]
[null,13229,"EST UNCOLL A/R - CUSTOMERS (CR)",null,240,"EDUCATION DEBT SERVICE FUND"]
[null,13251,"CITY COURT FINES AND COSTS RECEIVABLE",null,241,"SCHOOL BOND TRUST FUND"]
[null,13259,"ALLOW FOR UNCOLL FINES & COSTS (CR)",null,242,"OTHER DEBT SERVICE FUND"]
[null,13260,"RETURNED CHECKS RECEIVABLE",null,243,"OTHER DEBT SERVICE FUND"]
[null,13291,"OTHER ACCOUNTS RECEIVABLE",null,244,"OTHER DEBT SERVICE FUND"]
[null,13299,"ALL FOR UNCOLL ACCTS REC (CR)",null,245,"OTHER DEBT SERVICE FUND"]
[null,13311,"SPECIAL ASSESSMENTS RECEIVABLE",null,246,"OTHER DEBT SERVICE FUND"]
[null,13319,"EST UNCOLL SPECIAL ASSESSMENT REC (CR)",null,null,"Capital Projects Funds"]
[null,13411,"NOTES RECEIVABLE - REGULAR",null,311,"GENERAL CAPITAL PROJECTS FUND"]
[null,13419,"EST UNCOLLECTIBLE NOTES RECEIVABLE (CR)",null,312,"STREET CAPITAL PROJECTS FUND"]
[null,13440,"LEASES RECEIVABLE - CURRENT",null,313,"EDUCATION CAPITAL PROJECTS FUND"]
[null,13441,"PPP RECEIVABLE - CURRENT",null,314,"OTHER CAPITAL PROJECTS FUND"]
[null,13510,"SALARY ADVANCES",null,315,"OTHER CAPITAL PROJECTS FUND"]
[null,13520,"TRAVEL ADVANCES",null,316,"OTHER CAPITAL PROJECTS FUND"]
[null,13611,"DUE FROM GENERAL FUND",null,317,"OTHER CAPITAL PROJECTS FUND"]
[null,13613,"DUE FROM SPECIAL REVENUE FUNDS",null,318,"OTHER CAPITAL PROJECTS FUND"]
[null,13620,"DUE FROM DEBT SERVICE FUNDS",null,null,"Enterprise Funds"]
[null,13630,"DUE FROM CAPITAL PROJECTS FUNDS",null,411,"WATER FUND"]
[null,13640,"DUE FROM ENTERPRISE FUNDS",null,412,"SEWER FUND"]
[null,13650,"DUE FROM INTERNAL SERVICE FUNDS",null,413,"WATER & SEWER FUND"]
[null,13660,"DUE FROM TRUST AND CUSTODIAL FUNDS",null,415,"NATURAL GAS FUND"]
[null,13670,"DUE FROM SPECIAL ASSESSMENT FUNDS",null,416,"STORM WATER UTILITY FUND"]
[null,13710,"DUE FROM FEDERAL GOVERNMENT",null,421,"SOLID WASTE MANAGEMENT FUND"]
[null,13730,"DUE FROM STATE OF TENN - STATE GRANTS",null,422,"SOLID WASTE COLLECTION FUND"]
[null,13740,"DUE FROM STATE OF TENN - STATE REV ALLOCATION",null,423,"SOLID WASTE DISPOSAL FUND"]
[null,13741,"DUE FROM STATE - SALES TAX",null,424,"SOLID WASTE COLLECTION & DISPOSAL FUND"]
[null,13742,"DUE FROM STATE - INCOME TAX",null,431,"AIRPORT FUND"]
[null,13743,"DUE FROM STATE - BEER TAX",null,432,"HOSPITAL FUND"]
[null,13744,"DUE FROM STATE - ALCOHOLIC BEVERAGE TAX",null,433,"PUBLIC TRANSIT FUND"]
[null,13745,"DUE FROM STATE - GAS AND MOTOR FUEL TAX",null,434,"ELECTRIC UTILITY FUND"]
[null,13746,"DUE FROM STATE - CITY STREETS AND TRANSP FUNDS",null,435,"CABLE/BROADBAND FUND"]
[null,13747,"DUE FROM STATE - SANITARY LANDFILL FUNDS",null,436,"GOLF COURSE FUND"]
[null,13749,"DUE FROM STATE - OTHER SHARED REVENUES",null,437,"EMERGENCY COMMUNICATIONS DISTRICT FUND"]
[null,13750,"DUE FROM STATE OF TENN - OTHER REVENUE ALLOCATION",null,438,"OTHER ENTERPRISE FUND"]
[null,13760,"DUE FROM COUNTY GOVERNMENT - SHARED REVENUE",null,439,"OTHER ENTERPRISE FUND"]
[null,13770,"DUE FROM OTHER LOCAL GOVT.",null,440,"OTHER ENTERPRISE FUND"]
[null,13811,"ADVANCE TO GENERAL FUND",null,441,"OTHER ENTERPRISE FUND"]
[null,13813,"ADVANCE TO SPECIAL REVENUE FUNDS",null,442,"OTHER ENTERPRISE FUND"]
[null,13820,"ADVANCE TO DEBT SERVICE FUNDS",null,443,"OTHER ENTERPRISE FUND"]
[null,13830,"ADVANCE TO CAPITAL PROJECTS FUNDS",null,444,"OTHER ENTERPRISE FUND"]
[null,13840,"ADVANCE TO ENTERPRISE FUNDS",null,445,"OTHER ENTERPRISE FUND"]
[null,13860,"ADVANCE TO INTERNAL SERVICE FUNDS",null,446,"OTHER ENTERPRISE FUND"]
[null,13870,"ADVANCE TO TRUST AND AGENCY FUND",null,447,"OTHER ENTERPRISE FUND"]
[null,13880,"ADVANCE TO SPECIAL ASSESSMENT FUNDS",null,null,"Internal Service Funds"]
[null,13910,"INTEREST RECEIVABLE ON INVESTMENTS",null,510,"CENTRAL MAINTENANCE/GARAGE FUND"]
[null,14100,"INVENTORY OF SUPPLIES, MATERIALS, GAS, OTHER",null,511,"CENTRAL SUPPLY FUND"]
[null,14990,"OTHER INVENTORY ITEMS FOR RESALE",null,512,"SELF-INSURANCE FUND"]
[null,15110,"PREPAID INSURANCE",null,513,"WORKERS' COMPENSATION FUND"]
[null,15190,"OTHER PREPAID EXPENSES",null,514,"UNEMPLOYMENT COMPENSATION FUND"]
[null,15210,"DEPOSITS - CUSTOMERS, RIGHT-OF-WAY, DEVELOPMENT, OTHER",null,515,"OTHER INTERNAL SERVICE FUND"]
[null,15410,"UNAMORTIZED DISCOUNTS ON INVESTMENTS",null,516,"OTHER INTERNAL SERVICE FUND"]
[null,15420,"UNAMORTIZED PREMIUMS ON INVESTMENTS",null,517,"OTHER INTERNAL SERVICE FUND"]
[null,15480,"LEASES RECEIVABLE - LONG-TERM",null,518,"OTHER INTERNAL SERVICE FUND"]
[null,15481,"PPP RECEIVABLE - LONG-TERM",null,519,"OTHER INTERNAL SERVICE FUND"]
[null,15490,"OTHER  DEBITS",null,null,"Trust Funds"]
[null,15500,"OTHER ASSETS",null,611,"PENSION TRUST FUND"]
[null,15501,"NET PENSION ASSET",null,612,"OPEB TRUST FUND"]
[null,15502,"NET OPEB ASSET",null,613,"PRIVATE PURPOSE TRUST FUND"]
[null,16100,"LAND",null,614,"OTHER PENSION TRUST #2 FUND"]
[null,16200,"BUILDINGS",null,615,"OPEB TRUST #2 FUND"]
[null,16290,"ACCUMULATED DEPRECIATION - BUILDINGS (CR)",null,616,"PRIVATE PURPOSE TRUST #2 FUND"]
[null,16300,"IMPROVEMENTS OTHER THAN BUILDINGS",null,619,"DRUG ENFORCEMENT FUND"]
[null,16390,"ACCUMULATED DEPRECIATION - IMPR OTHER THAN BUILDINGS (CR)",null,620,"CEMETERY CARE FUND"]
[null,16411,"GENERAL PURPOSE EQUIPMENT",null,621,"OTHER TRUST FUND"]
[null,16419,"ACCUMULATED DEPRECIATION - GENERAL PURPOSE EQUIPMENT (CR)",null,622,"OTHER TRUST FUND"]
[null,16421,"OPERATING EQUIPMENT",null,623,"OTHER TRUST FUND"]
[null,16429,"ACCUMULATED DEPRECIATION - OPERATING EQUIPMENT (CR)",null,624,"OTHER TRUST FUND"]
[null,16431,"ROLLING STOCK",null,625,"OTHER TRUST FUND"]
[null,16439,"ACCUMULATED DEPRECIATION - ROLLING STOCK (CR)",null,null,"Custodial Funds"]
[null,16441,"OFFICE FURNITURE AND EQUIPMENT",null,651,"PENSION FUND"]
[null,16449,"ACCUMULATED DEPRECIATION - OFFICE FURNITURE AND EQUIPMENT (CR)",null,652,"OPEB FUND"]
[null,16451,"VEHICLES",null,653,"DEFERRED COMPENSATION FUND"]
[null,16459,"ACCUMULATED DEPRECIATION - VEHICLES",null,654,"LITIGANTS, HEIRS, AND OTHERS FUND"]
[null,16510,"CONSTRUCTION IN PROGRESS",null,655,"CEMETERY CARE FUND"]
[null,16610,"WATER PLANT IN OPERATION",null,656,"SEIZED ASSETS FUND"]
[null,16619,"ACCUMULATED DEPRECIATION - WATER PLANT",null,657,"OTHER CUSTODIAL FUND"]
[null,16620,"SEWER PLANT IN OPERATION",null,658,"OTHER CUSTODIAL FUND"]
[null,16629,"ACCUMULATED DEPRECIATION - SEWER PLANT",null,659,"OTHER CUSTODIAL FUND"]
[null,16630,"ELECTRIC PLANT IN OPERATION",null,660,"OTHER CUSTODIAL FUND"]
[null,16639,"ACCUMULATED DEPRECIATION - ELECTRIC PLANT",null,661,"OTHER CUSTODIAL FUND"]
[null,16640,"WATER AND SEWER PLANT IN OPERATION",null,null,"Permanent Funds"]
[null,16649,"ACCUMULATED DEPRECIATION - WATER AND SEWER PLANT",null,701,"ENDOWMENT"]
[null,16650,"NATURAL GAS PLANT IN OPERATION",null,702,"OTHER PERMANENT FUND"]
[null,16659,"ACCUMULATED DEPRECIATION - NATURAL GAS PLANT",null,703,"OTHER PERMANENT FUND"]
[null,16711,"INTANGIBLE RIGHT TO USE ASSETS - LAND LEASES",null,704,"OTHER PERMANENT FUND"]
[null,16719,"ACCUMULATED AMORTIZATION - LAND LEASES",null,705,"OTHER PERMANENT FUND"]
[null,16721,"INTANGIBLE RIGHT TO USE ASSETS - BUILDING LEASES",null,706,"OTHER PERMANENT FUND"]
[null,16729,"ACCUMULATED AMORTIZATION - BUILDING LEASES"]
[null,16731,"INTANGIBLE RIGHT TO USE ASSETS - OTHER CAPITAL ASSET LEASES"]
[null,16739,"ACCUMULATED AMORTIZATION - OTHER CAPITAL ASSET LEASES"]
[null,16741,"INTANGIBLE RIGHT TO USE ASSETS - PPP"]
[null,16749,"ACCUMULATED AMORTIZATION - PPP"]
[null,16751,"INTANGIBLE RIGHT TO USE ASSETS - SBITA"]
[null,16759,"ACCUMULATED AMORTIZATION - SBITA"]
["DEFERRED OUTFLOWS",19100,"DEFERRED OUTFLOWS OF RESOURCES - PENSIONS"]
[null,19200,"DEFERRED OUTFLOWS OF RESOURCES - OPEB"]
[null,19300,"DEFERRED OUTFLOWS - OTHER"]
[null,19310,"DEFERRED TRANSFERRED PPP"]
[null,19311,"DEFERRED LOSS ON REFUNDING"]
[null,19312,"DEFERRED LOSS ON SALE-LEASEBACK"]
[null,19313,"DEFERRED CHARGE IN FAIR VALUE OF DERIVATIVE INSTRUMENT(S)"]
[null,19314,"EXCESS CONSIDERATION PROVIDED FOR ACQUISITION"]
["LIABILITIES",21050,"BANK OVERDRAFT"]
[null,21120,"ACCOUNTS PAYABLE"]
[null,21121,"STATE SALES TAX PAYABLE"]
[null,21190,"OTHER PAYABLES"]
[null,21210,"EMPLOYEE PAYROLL TAXES PAYABLE"]
[null,21211,"SOCIAL SECURITY TAXES PAYABLE"]
[null,21212,"WITHHOLDING TAXES PAYABLE"]
[null,21214,"MEDICARE TAXES PAYABLE"]
[null,21220,"EMPLOYEE INSURANCE DEDUCTIONS PAYABLE"]
[null,21221,"ANNUITIES PAYABLE"]
[null,21241,"DUE TO STATE RETIREMENT SYSTEM"]
[null,21242,"DUE TO PRIVATE RET SYSTEM (INSURANCE CO)"]
[null,21243,"DUE TO CITY RET SYSTEM (SELF-ADMINISTER)"]
[null,21250,"PROFESSIONAL DUES PAYABLE"]
[null,21260,"UNION DUES PAYABLE"]
[null,21270,"GARNISHMENT PAYABLE"]
[null,21280,"CREDIT UNION PAYABLE"]
[null,21290,"OTHER PAYROLL DEDUCTIONS PAYABLE"]
[null,21305,"CONTRACTS PAYABLE"]
[null,21310,"INTEREST PAYABLE"]
[null,21320,"CONTRACTS PAYABLE RETAINED PERCENTAGE"]
[null,21411,"DUE TO GENERAL FUND"]
[null,21414,"DUE TO SPECIAL REVENUE FUNDS"]
[null,21420,"DUE TO DEBT SERVICE FUNDS"]
[null,21430,"DUE TO CAPITAL PROJECTS FUNDS"]
[null,21440,"DUE TO ENTERPRISE FUNDS"]
[null,21450,"DUE TO INTERNAL SERVICE FUNDS"]
[null,21460,"DUE TO TRUST AND CUSTODIAL FUNDS"]
[null,21470,"DUE TO SPECIAL ASSESSMENT FUNDS"]
[null,21510,"DUE TO FEDERAL GOVERNMENT"]
[null,21520,"DUE TO STATE OF TENNESSEE"]
[null,21530,"DUE TO COUNTY GOVERNMENT"]
[null,21540,"DUE TO UTILITY DISTRICTS & BOARDS"]
[null,21550,"DUE TO COURT RELATED PARTIES, APPEARANCE BOND"]
[null,21600,"ADVANCES FROM OTHER FUNDS"]
[null,21701,"MATURED BONDS PAYABLE"]
[null,21702,"MATURED BOND INTEREST PAYABLE"]
[null,21703,"BONDS PAYABLE - CURRENT (NEXT YEAR REQUIREMENTS)"]
[null,21710,"MATURED NOTES PAYABLE"]
[null,21720,"MATURED NOTE INTEREST PAYABLE"]
[null,21730,"NOTES PAYABLE - CURRENT (NEXT YEAR REQUIREMENTS)"]
[null,21770,"INTEREST PAYABLE"]
[null,21820,"ACCRUED WAGES PAYABLE"]
[null,21830,"ACCRUED TAXES PAYABLE"]
[null,21840,"ACCRUED SICK LEAVE"]
[null,21850,"ACCRUED VACATION LEAVE"]
[null,21890,"OTHER ACCRUED PAYABLES"]
[null,21910,"CUSTOMER DEPOSITS"]
[null,21970,"LEASE PAYABLE - CURRENT"]
[null,21971,"PPP PAYABLE - CURRENT"]
[null,21972,"SBITA PAYABLE - CURRENT"]
[null,21980,"CONDUIT DEBT PAYABLE"]
[null,22100,"UNEARNED/UNAVAILABLE REVENUE"]
[null,22110,"TAXES - UNEARNED/UNAVAILABLE"]
[null,22111,"UNEARNED FEDERAL GRANT FUNDS - AMERICAN RESCUE PLAN ACT"]
[null,22120,"OTHER REVENUE COLLECTED IN ADVANCE - UNEARNED"]
[null,22200,"UNAMORTIZED PREMIUMS"]
[null,23110,"G.O. SERIAL BONDS PAYABLE - LONG-TERM"]
[null,23120,"G.O. TERM BONDS PAYABLE - LONG-TERM"]
[null,23130,"REVENUE BONDS PAYABLE - LONG-TERM"]
[null,23210,"BOND ANTICIPATION NOTES PAYABLE - LONG-TERM"]
[null,23220,"CAPITAL OUTLAY NOTES PAYABLE - LONG-TERM"]
[null,23230,"REVENUE ANTICIPATION NOTES PAYABLE - LONG-TERM"]
[null,23240,"STATE LOAN PAYABLE - LONG-TERM"]
[null,23250,"LEASE PAYABLE - LONG-TERM"]
[null,23251,"PPP PAYABLE - LONG-TERM"]
[null,23252,"SBITA PAYABLE - LONG-TERM"]
[null,23255,"LEASE/SBITA ADVANCES (PREPAID)"]
[null,23905,"COMPENSATED ABSENCES - LONG-TERM"]
[null,23910,"GRANTS PAYABLE"]
[null,23911,"LANDFILL CLOSURE/POSTCLOSURE CARE COSTS"]
[null,23915,"NET PENSION LIABILITY"]
[null,23916,"NET OPEB LIABILITY"]
[null,23917,"UNAMORTIZED PREMIUMS"]
[null,23918,"UNAMORTIZED PREMIUMS ON BONDS SOLD"]
[null,23919,"UNAMORTIZED DISCOUNTS ON BONDS (DEBIT)"]
["DEFERRED INFLOWS",25801,"DEFERRED CURRENT PROPERTY TAXES-LEGALLY UNAVAILABLE"]
[null,25802,"DEFERRED DELINQUENT PROPERTY TAXES"]
[null,25803,"DEFERRED UNAVAILABLE REVENUE"]
[null,25804,"DEFERRED GAIN ON SALES - LEASEBACK"]
[null,25805,"DEFERRED LEASE RECEIVABLE"]
[null,25806,"DEFERRED PPP RECEIVABLE"]
[null,25807,"DEFERRED GAIN ON REFUNDING"]
[null,25808,"DEFERRED CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENT(S)"]
[null,25810,"DEFERRED INFLOWS OF RESOURCES - PENSIONS"]
[null,25835,"DEFERRED INFLOWS OF RESOURCES - OPEB"]
[null,25860,"DEFERRED INFLOWS - OTHER"]
["FUND BALANCE",26110,"NONSPENDABLE - ENDOWMENTS"]
[null,26115,"NONSPENDABLE - INVENTORY"]
[null,26120,"NONSPENDABLE - LONG-TERM NOTES RECEIVABLE"]
[null,26125,"NONSPENDABLE - PREPAID EXPENSES"]
[null,26126,"NONSPENDABLE - LEASE/SBITA ADVANCES (PREPAID)"]
[null,26210,"RESTRICTED FOR GENERAL GOVERNMENT"]
[null,26211,"RESTRICTED FOR CARES ACT/OTHER"]
[null,26212,"RESTRICTED FOR ARPA"]
[null,26215,"RESTRICTED FOR FINANCE"]
[null,26220,"RESTRICTED FOR ADMINISTRATION OF JUSTICE"]
[null,26225,"RESTRICTED FOR PUBLIC SAFETY"]
[null,26230,"RESTRICTED FOR PUBLIC HEALTH AND WELFARE"]
[null,26235,"RESTRICTED FOR SOCIAL, CULTURAL, AND RECREATIONAL SERVICES"]
[null,26240,"RESTRICTED FOR AGRICULTURE AND NATURAL RESOURCES"]
[null,26245,"RESTRICTED FOR OTHER OPERATIONS"]
[null,26250,"RESTRICTED FOR HIGHWAYS/PUBLIC WORKS"]
[null,26255,"RESTRICTED FOR EDUCATION"]
[null,26260,"RESTRICTED FOR INSTRUCTION"]
[null,26265,"RESTRICTED FOR SUPPORT SERVICES"]
[null,26270,"RESTRICTED FOR OPERATION OF NON-INSTRUCTIONAL SERVICES"]
[null,26275,"RESTRICTED FOR CAPITAL OUTLAY"]
[null,26280,"RESTRICTED FOR DEBT SERVICE"]
[null,26285,"RESTRICTED FOR CAPITAL PROJECTS"]
[null,26290,"RESTRICTED FOR OTHER PURPOSES"]
[null,26310,"COMMITTED FOR GENERAL GOVERNMENT"]
[null,26315,"COMMITTED FOR FINANCE"]
[null,26320,"COMMITTED FOR ADMINISTRATION OF JUSTICE"]
[null,26325,"COMMITTED FOR PUBLIC SAFETY"]
[null,26330,"COMMITTED FOR PUBLIC HEALTH AND WELFARE"]
[null,26335,"COMMITTED FOR SOCIAL, CULTURAL, AND RECREATIONAL SERVICES"]
[null,26340,"COMMITTED FOR AGRICULTURE AND NATURAL RESOURCES"]
[null,26345,"COMMITTED FOR OTHER OPERATIONS"]
[null,26350,"COMMITTED FOR HIGHWAYS/PUBLIC WORKS"]
[null,26355,"COMMITTED FOR EDUCATION"]
[null,26360,"COMMITTED FOR INSTRUCTION"]
[null,26365,"COMMITTED FOR SUPPORT SERVICES"]
[null,26370,"COMMITTED FOR OPERATION OF NON-INSTRUCTIONAL SERVICES"]
[null,26375,"COMMITTED FOR CAPITAL OUTLAY"]
[null,26380,"COMMITTED FOR DEBT SERVICE"]
[null,26385,"COMMITTED FOR CAPITAL PROJECTS"]
[null,26390,"COMMITTED FOR OTHER PURPOSES"]
[null,26410,"ASSIGNED FOR GENERAL GOVERNMENT"]
[null,26415,"ASSIGNED FOR FINANCE"]
[null,26420,"ASSIGNED FOR ADMINISTRATION OF JUSTICE"]
[null,26425,"ASSIGNED FOR PUBLIC SAFETY"]
[null,26430,"ASSIGNED FOR PUBLIC HEALTH AND WELFARE"]
[null,26435,"ASSIGNED FOR SOCIAL, CULTURAL, AND RECREATIONAL SERVICES"]
[null,26440,"ASSIGNED FOR AGRICULTURE AND NATURAL RESOURCES"]
[null,26445,"ASSIGNED FOR OTHER OPERATIONS"]
[null,26450,"ASSIGNED FOR HIGHWAYS/PUBLIC WORKS"]
[null,26455,"ASSIGNED FOR EDUCATION"]
[null,26460,"ASSIGNED FOR INSTRUCTION"]
[null,26465,"ASSIGNED FOR SUPPORT SERVICES"]
[null,26470,"ASSIGNED FOR OPERATION OF NON-INSTRUCTIONAL SERVICES"]
[null,26475,"ASSIGNED FOR CAPITAL OUTLAY"]
[null,26480,"ASSIGNED FOR DEBT SERVICE"]
[null,26485,"ASSIGNED FOR CAPITAL PROJECTS"]
[null,26490,"ASSIGNED FOR OTHER PURPOSES"]
[null,26500,"UNASSIGNED"]
["NET POSITION",28100,"NET INVESTMENT IN CAPITAL ASSETS"]
[null,28200,"NET POSITION - RESTRICTED"]
[null,28300,"NET POSITION - UNRESTRICTED "]
[null,29001,"RECLASSIFICATION"]
[null,29002,"RESTATEMENT"]
[null,29003,"PRIOR-PERIOD ADJUSTMENT"]
["REVENUE",null,"LOCAL TAXES"]
[null,31110,"REAL AND PERSONAL PROPERTY TAX (CURRENT)"]
[null,31120,"PUBLIC UTILITIES PROPERTY TAX (CURRENT)"]
[null,31210,"REAL AND PERSONAL PROP TAX (DELINQUENT)"]
[null,31220,"PUBLIC UTILITIES PROP TAXES (DELINQUENT)"]
[null,31310,"INTER AND PENALTY ON PROP TAXES (CURRENT)"]
[null,31320,"INTER AND PENALTY ON PROP TAXES (DELINQ)"]
[null,31330,"COURT COSTS"]
[null,31500,"PAYMENTS IN LIEU OF PROPERTY TAXES"]
[null,31510,"PAYMENTS IN LIEU OF TAXES - UTILITIES"]
[null,31520,"PAYMENTS FROM INDUSTRY"]
[null,31610,"LOCAL SALES TAX - CO. TRUSTEE"]
[null,31620,"LOCAL SALES TAX - STATE"]
[null,31710,"WHOLESALE BEER TAX"]
[null,31720,"WHOLESALE LIQUOR TAX"]
[null,31730,"MIXED DRINK TAXES"]
[null,31810,"MINIMUM BUSINESS TAX"]
[null,31820,"GROSS RECEIPTS TAX"]
[null,31830,"INTEREST BUSINESS TAX"]
[null,31840,"PENALTY - BUSINESS TAX"]
[null,31850,"SPECIAL GROSS RECEIPTS TAX"]
[null,31860,"AMUSEMENT TAX"]
[null,31911,"NATURAL GAS FRANCHISE TAX"]
[null,31912,"CABLE TV FRANCHISE TAX"]
[null,31919,"OTHER FRANCHISE"]
[null,31920,"ROOM OCCUPANCY TAX"]
[null,31931,"SPECIAL ASSESSMENT - CURRENT"]
[null,31940,"SPECIAL ASSESSMENT - DELINQUENT"]
[null,31960,"SPECIAL ASSESSMENT - LIENS"]
[null,31970,"SPECIAL ASSESSMENT - INTEREST & PENALTY"]
[null,null,"LICENSES AND PERMITS"]
[null,32100,"MOTOR VEHICLE LICENSES"]
[null,32110,"AUTOMOBILE REGISTRATION (CITY STICKER)"]
[null,32120,"COMMERCIAL VEHICLE LICENSES"]
[null,32190,"OTHER MOTOR VEHICLE LICENSES"]
[null,32200,"ALCOHOLIC BEVERAGE LICENSES"]
[null,32300,"GENERAL AND SPECIAL PRIVILEGE LICENSES"]
[null,32400,"OTHER LICENSES"]
[null,32410,"ANIMAL REGISTRATION"]
[null,32600,"BUILDING AND RELATED PERMITS"]
[null,32900,"OTHER CITY PERMITS"]
[null,null,"INTERGOVERNMENTAL REVENUE"]
[null,33110,"COMMUNITY DEVELOPMENT GRANTS"]
[null,33120,"PUBLIC WORKS EMPLOYMENT GRANTS"]
[null,33190,"OTHER FEDERAL GRANTS"]
[null,33191,"COVID 19 - CARES ACT GRANTS #1"]
[null,33192,"COVID 19 - CARES ACT GRANTS #2"]
[null,33193,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1"]
[null,33194,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2"]
[null,33310,"HOUSING AUTHORITY PAYMENT IN LIEU OF TAX"]
[null,33320,"TVA PAYMENTS IN LIEU OF TAXES"]
[null,33410,"STATE LAW ENFORCEMENT EDUCATION GRANT"]
[null,33420,"STATE LAW ENFORCEMENT EQUIPMENT GRANT"]
[null,33430,"STATE SPECIAL ROAD OR BRIDGE GRANT"]
[null,33470," STATE SANITARY LANDFILL FUNDS"]
[null,33471,"STATE-LITTER PROGRAM"]
[null,33490,"OTHER STATE GRANTS AND REVENUES"]
[null,33491,"OTHER STATE - LOCAL GOV DIRECT APPROP. GRANT"]
[null,33510,"STATE SALES TAX"]
[null,33520,"STATE INCOME TAX"]
[null,33530,"STATE BEER TAX"]
[null,33540,"STATE ALCOHOLIC BEVERAGE TAX"]
[null,33550,"STATE HIGHWAY AND STREET FUNDS"]
[null,33551,"STATE GASOLINE AND MOTOR FUEL TAX"]
[null,33558,"ELECTRIC/HYBRID VEHICLE REGISTRATION FEE (TRANSPORTATION MODERNIZATION FUNDS)"]
[null,33559,"STATE - OTHERS HIGHWAY AND STREET FUNDS"]
[null,33560,"STATE SANITARY LANDFILL FUNDS"]
[null,33590,"OTHER STATE SOLID WASTE REVENUE"]
[null,33591,"GROSS RECEIPTS - TVA"]
[null,33592,"SPECIAL IMPACT AREA FUNDS"]
[null,33593,"CORPORATE EXCISE TAX"]
[null,33594,"TELECOMMUNICATION PRIVILEGE TAX"]
[null,33595,"SPORT BETTING REVENUE"]
[null,33700,"GRANTS OR CONTRACTS - LOCAL GOVERNMENTS"]
[null,33710,"GRANTS FROM COUNTY GOVERNMENTS"]
[null,33720,"GRANTS FROM CITY GOVERNMENTS"]
[null,33800,"OTHER LOCAL REVENUE ALLOCATIONS"]
[null,33900,"PAYMENTS FROM LOCAL UNITS IN LIEU OF TAX"]
[null,null,"CHARGES FOR SERVICES"]
[null,34110,"GENERAL SERVICES"]
[null,34120,"FEES AND COMMISSIONS"]
[null,34121,"CLERKS' FEES - BUSINESS TAX"]
[null,34122,"COMMISSIONS - STATE REVENUE REPORTS"]
[null,34123,"COMMISSIONS - TELEPHONE BOOTHS"]
[null,34130,"MANAGEMENT SERVICE"]
[null,34131,"ADMINISTRATIVE SERVICES"]
[null,34132,"ACCOUNTING SERVICES"]
[null,34133,"PERSONNEL SERVICES"]
[null,34134,"PAYROLL SERVICES"]
[null,34135,"COMPUTER SERVICES"]
[null,34139,"OTHER MANAGEMENT SERVICES"]
[null,34140,"OPERATIONAL SERVICE"]
[null,34141,"DUPLICATION & PRINTING"]
[null,34142,"PARKING FACILITIES"]
[null,34143,"BUILDING MAINTENANCE"]
[null,34190,"OTHER GENERAL GOVERNMENT CHARGES"]
[null,34191,"IMPACT FEES"]
[null,34210,"SPECIAL POLICE SERVICE"]
[null,34211,"T.I.E.S. POLICE SERVICE CHARGES"]
[null,34212,"BURGLAR ALARM SERVICE CHARGE"]
[null,34213,"ESCORT SERVICE"]
[null,34220,"SPECIAL FIRE PROTECTION FEES"]
[null,34230,"FEES AND COMMISSIONS"]
[null,34240,"ACCIDENT REPORT CHARGES"]
[null,34260,"EMERGENCY SERVICES"]
[null,34290,"OTHER PUBLIC SAFETY CHARGES"]
[null,34310,"HIGHWAYS AND STREETS CHARGES FOR SERVICE"]
[null,34311,"STREETS, SIDEWALK, AND CURB REPAIR"]
[null,34312,"EQUIPMENT RENTAL/LEASE CHARGES"]
[null,34313,"STREET MAINT. CONTRACTS"]
[null,34314,"MOWING"]
[null,34320,"CEMETERY CHARGES"]
[null,34321,"CEMETERY BURIAL CHARGES"]
[null,34322,"CEMETERY MAINTENANCE"]
[null,34323,"GRAVE - OPENING AND CLOSING FEES"]
[null,34330,"CITY GARAGE - CHARGES FOR SERVICES"]
[null,34410,"SOLID WASTE COLLECTION CHARGES"]
[null,34411,"SOLID WASTE INDUSTRIAL COLL CHARGES"]
[null,34412,"SOLID WASTE RESIDENTIAL COLLECTION CHARGES"]
[null,34413,"SOLID WASTE CONVENIENCE CENTERS CHARGES"]
[null,34414,"SOLID WASTE TRANSFER STATIONS CHARGES"]
[null,34420,"SOLID WASTE DISPOSAL CHARGES"]
[null,34421,"SOLID WASTE SURCHARGE - STATE"]
[null,34422,"SOLID WASTE SURCHARGE - HOST AGENCY"]
[null,34423,"SOLID WASTE SURCHARGE - GENERAL"]
[null,34424,"SOLID WASTE SURCHARGE - REGULAR"]
[null,34425,"SOLID WASTE SURCHARGE - SPECIAL"]
[null,34430,"REFUSE COLLECTION AND DISPOSAL CHARGES"]
[null,34440,"REFUSE RECYCLING CHARGES"]
[null,34450,"SALE OF MATERIALS AND SUPPLIES"]
[null,34451,"SALE OF METHANE GAS"]
[null,34452,"SALE OF ELECTRICITY"]
[null,34453,"SALE OF STEAM"]
[null,34454,"SALE OF RECYCLABLE MATERIALS"]
[null,34490,"INTEREST AND PENALTY FOR LATE PENALTY"]
[null,34510,"ANIMAL CONTROL CHARGES FOR SERVICES"]
[null,34600,"WELFARE - CHARGES FOR SERVICES"]
[null,null,"CULTURE-RECREATION - CHARGES FOR SERVICES"]
[null,34711,"GOLF CHARGES - GREEN FEES"]
[null,34712,"GOLF CHARGES - INITIATION FEES"]
[null,34713,"GOLF CHARGES - DUES"]
[null,34714,"GOLF CHARGES - LOCKER FEES"]
[null,34715,"GOLF CHARGES - CONCESSION INCOME"]
[null,34716,"GOLF CHARGES - PRO-SHOP INCOME"]
[null,34717,"GOLF CHARGES - RENTALS"]
[null,34719,"GOLF CHARGES - OTHER"]
[null,34721,"POOL MEMBERSHIP AND DUES"]
[null,34722,"POOL ADMITTANCE FEES"]
[null,34723,"SWIMMING LESSONS"]
[null,34724,"POOL RENTAL"]
[null,34725,"POOL CONCESSIONS"]
[null,34729,"OTHER POOL CHARGES"]
[null,34730,"PLAYGROUND CHARGES"]
[null,34741,"SUMMER LEAGUE BALL"]
[null,34742,"ADULT RECREATIONAL PROGRAM"]
[null,34743,"SUMMER ARTS PLAY"]
[null,34745,"PARK AND RECREATION CONCESSIONS"]
[null,34751,"AUDITORIUM CHARGES - RENTAL FEES"]
[null,34752,"AUDITORIUM CHARGES - GATE RECEIPTS"]
[null,34755,"AUDITORIUM CHARGES - CONCESSION INCOME"]
[null,34759,"AUDITORIUM CHARGES - OTHER"]
[null,34761,"LIBRARY - FINES AND PENALTIES"]
[null,34762,"LIBRARY - DONATIONS"]
[null,34791,"SPECIAL PROGRAMS FEES"]
[null,34792,"MEETING ROOM FEES"]
[null,34793,"COMMUNITY CENTER FEES"]
[null,34794,"THEATRE FEE"]
[null,34799,"OTHER CENTER FEES"]
[null,34810,"PROGRAM INCOME - FEDERAL GRANTS"]
[null,34840,"PROGRAM INCOME - STATE GRANTS"]
[null,null,"FINES, FORFEITURES AND PENALTIES"]
[null,35110,"CITY COURT FINES AND COSTS"]
[null,35120,"PARKING METER FINES"]
[null,35130,"IMPOUNDMENT CHARGES"]
[null,35140,"DRUG RELATED FINES"]
[null,35150,"DIVERSION FILING"]
[null,35160,"COURT FINES AND COSTS - HIGHER COURTS"]
[null,35170,"TRAFFIC SCHOOL REVENUES"]
[null,35200,"FORFEITS"]
[null,35201,"SALE OF CONTRABAND"]
[null,35300,"PENALTIES"]
[null,null,"OTHER REVENUES"]
[null,36110,"INTEREST EARNINGS - SAVINGS ACCOUNTS"]
[null,36120,"INTEREST EARNING-CERTIFICATE OF DEPOSITS"]
[null,36130,"INTEREST EARNINGS - OTHER SECURITIES"]
[null,36140,"INTEREST EARNINGS - LEASE/PPP"]
[null,36190,"INTEREST EARNINGS - OTHER"]
[null,36210,"RENT"]
[null,36220,"LEASE/RENTAL/PPP"]
[null,36230,"ROYALTIES"]
[null,36240,"DIVIDEND INCOME"]
[null,null,"SALE OF MATERIALS AND SUPPLIES"]
[null,36511,"SALE OF MAPS"]
[null,36512,"SALE OF GASOLINE"]
[null,36513,"SALE OF DIESEL"]
[null,36519,"SALE OF OTHER GENERAL GOVERNMENT SUPPLIES"]
[null,36521,"SALE OF POLICE SUPPLIES AND MATERIALS"]
[null,36522,"SALE OF FIRE PROTECTION SUPPLIES"]
[null,36529,"SALE OF OTHER PUBLIC SAFETY SUPPLIES AND MATERIALS"]
[null,36531,"SALE OF HIGHWAY AND STREET MATERIALS"]
[null,36532,"SALE OF TILE"]
[null,36533,"SALE OF SANITATION SUPPLIES"]
[null,36539,"SALE OF OTHER PUBLIC WORKS SUPPLIES AND MATERIALS"]
[null,36541,"SALE OF HEALTH SUPPLIES AND MATERIALS"]
[null,36542,"SALE OF WELFARE SUPPLIES AND MATERIALS"]
[null,36543,"SALE OF CULTURAL SUPPLIES AND MATERIALS"]
[null,36544,"SALE OF RECREATIONAL SUPPLIES AND MATERIAL"]
[null,36549,"SALE OF OTHER HEALTH AND RECREATIONAL SUPPLIES"]
[null,36550,"SALE OF NATURAL RESOURCES"]
[null,36560,"SALE OF SOLID WASTE PRODUCTS"]
[null,null,"SPECIAL ASSESSMENTS"]
[null,36610,"SPECIAL ASSESSMENTS - CHARGES"]
[null,36690,"OTHER SPECIAL ASSESSMENTS"]
[null,null,"CONTRIBUTIONS AND DONATIONS FROM PRIVATE SOURCES"]
[null,36710,"CONTRIBUTIONS AND DONATIONS - BUSINESSES"]
[null,36720,"CONTRIBUTIONS AND DONATIONS - ORGANIZATIONS"]
[null,36730,"CONTRIBUTIONS AND DONATIONS - INDIVIDUALS"]
[null,36740,"OPIOID SETTLEMENT FUNDS"]
[null,null,"OTHER FINANCING SOURCES"]
[null,36910,"PREMIUMS ON BONDS SOLD"]
[null,36920,"SALE OF BONDS"]
[null,36930,"SALE OF NOTES"]
[null,36931,"LEASES ISSUED"]
[null,36932,"PPP ISSUED"]
[null,36933,"SBITA ISSUED"]
[null,36934,"INSURANCE RECOVERY"]
[null,36935,"PROCEEDS FROM SALE OF CAPITAL ASSETS"]
[null,36961,"OPERATING TRANSFER IN FROM GENERAL FUND"]
[null,36962,"OPERATING TRANSFER IN FROM SPECIAL REVENUE FUNDS"]
[null,36965,"OPERATING TRANSFER IN FROM DEBT SERVICE FUND"]
[null,36966,"OPERATING TRANSFER IN FROM CAPITAL PROJECT FUND"]
[null,36970,"OPERATING TRANSFER FROM ENTERPRISE FUNDS"]
[null,36977,"OPERATING TRANSFER FROM INTERNAL SERVICE FUNDS"]
[null,36978,"OPERATING TRANSFER FROM TRUST AND CUSTODIAL FUNDS"]
[null,36979,"OPERATING TRANSFER FROM SPECIAL ASSESSMENT FUNDS"]
[null,36991,"GAIN ON EARLY RETIREMENT OF DEBT"]
[null,36992,"BAD DEBT COLLECTIONS"]
[null,null,"OPERATING REVENUES - WATER"]
[null,37110,"METERED WATER SALES"]
[null,37111,"METERED SALE WITH SEWAGE"]
[null,37112,"METERED SALES, NO SEWAGE"]
[null,37113,"RESIDENTIAL WATER SALES"]
[null,37114,"COMMERCIAL WATER SALES"]
[null,37115,"INDUSTRIAL WATER SALES"]
[null,37117,"OUTSIDE WATER SALES"]
[null,37119,"OTHER METERED WATER SALES"]
[null,37120,"FLAT RATE WATER SALES TO GEN CUSTOMERS"]
[null,37130,"FIRE SERVICE AND HYDRANT RENTALS/LEASES"]
[null,37140,"SALES TO OTHER WATER DISTRICTS"]
[null,37190,"OTHER OPERATING REVENUES - WATER"]
[null,37191,"FORFEITED DISCOUNTS AND PENALTIES"]
[null,37192,"RENT/LEASE FROM WATER UTILITY PROPERTY"]
[null,37193,"SERVICE CHARGES"]
[null,37194,"SALES OF MATERIALS"]
[null,37195,"INSTALLATION CHARGES"]
[null,37196,"WATER TAP FEES"]
[null,37197,"LINE EXTENSION CHARGES"]
[null,37198,"WATER DEVELOPMENT FEES"]
[null,37199,"OTHER REVENUES"]
[null,null,"OPERATING REVENUES - SEWER"]
[null,37210,"SEWER CHARGES"]
[null,37211,"REGULAR SEWER CUSTOMERS"]
[null,37212,"INDUSTRIAL SURCHARGE CUSTOMERS"]
[null,37220,"SEWER INSPECTION FEES"]
[null,37230,"SEWER USER FEE"]
[null,37240,"SERVICE TO OTHER UTILITIES"]
[null,37290,"OTHER OPERATING REVENUES - SEWER"]
[null,37291,"FORFEITED DISCOUNTS AND PENALTIES"]
[null,37292,"SERVICING CUSTOMERS INSTALLATION"]
[null,37293,"SALE OF MATERIAL"]
[null,37294,"INSTALLATION CHARGES"]
[null,37296,"SEWER TAP FEES"]
[null,37297,"SEWER LINE EXTENSION CHARGES"]
[null,37298,"SEWER DEVELOPMENT FEES"]
[null,37299,"OTHER REVENUES"]
[null,null,"OPERATING REVENUES - ELECTRIC"]
[null,37310,"RESIDENTIAL SALES"]
[null,37311,"SMALL LIGHTING AND POWER SALES"]
[null,37312,"MEDIUM LIGHTING AND POWER SALES"]
[null,37313,"LARGE LIGHTING AND POWER SALES"]
[null,37314,"STREET AND ATHLETIC LIGHTING SALES"]
[null,37315,"OUTDOOR LIGHTING SALES"]
[null,37316,"UNCOLLECTIBLE ACCOUNTS"]
[null,37321,"FORFEITED DISCOUNTS"]
[null,37322,"MISCELLANEOUS SERVICE REVENUE"]
[null,37323,"RENT/LEASE FROM ELECTRIC PROPERTY"]
[null,37324,"OTHER OPERATING REVENUES"]
[null,null,"OPERATING REVENUES - GAS"]
[null,37410,"METERED GAS SALES"]
[null,37411,"METERED RESIDENTIAL GAS SALES"]
[null,37412,"METER COMMERCIAL AND INDUSTRIAL GAS SALE"]
[null,37413,"INTERRUPTIBLE CUSTOMER-GAS SALES"]
[null,37440,"SALES TO OTHER GAS DISTRICTS"]
[null,37490,"OTHER OPERATING REVENUES"]
[null,37491,"FORFEITED DISCOUNTS AND PENALTIES"]
[null,37492,"RENT/LEASE FROM GAS PROPERTY"]
[null,37493,"SERVICING CUSTOMER INSTALLATIONS"]
[null,37494,"SALE OF MATERIAL"]
[null,37495,"INSTALLATION CHARGE"]
[null,37496,"INSPECTION FEE"]
[null,37497,"LINE EXTENSION CHARGES"]
[null,37498,"DEVELOPMENT FEE"]
[null,37499,"OTHER REVENUES"]
[null,null,"OPERATING REVENUES - AIRPORT"]
[null,37510,"AVIATION REVENUES"]
[null,37511,"LANDING FEES"]
[null,37512,"AVIATION GASOLINE"]
[null,37513,"FUEL OIL ROYALTIES"]
[null,37514,"LEASE ON GROUND AREAS"]
[null,37515,"HANGER RENTALS/LEASES"]
[null,37516,"PLANT AND FACILITY RENTALS/LEASES"]
[null,37517,"BUILDING RENTALS/LEASES"]
[null,37520,"TERMINAL BUILDING AREAS REVENUES"]
[null,37521,"OTHER REVENUES"]
[null,null,"REVENUE GOLF COURSES"]
[null,37610,"OPERATING REVENUES - GOLF COURSES"]
[null,37611,"OTHER REVENUES"]
[null,null,"NON-OPERATING REVENUES - ALL UTILITIES"]
[null,37710,"GRANT REVENUES - STATE"]
[null,37711,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1"]
[null,37712,"COVID 19 - CARES ACT GRANTS #1"]
[null,37713,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2"]
[null,37714,"COVID 19 - CARES ACT GRANTS #2"]
[null,37715,"GRANT REVENUES - FEDERAL"]
[null,37720,"OTHER NON-OPERATING REVENUES"]
[null,37726,"GAIN ON SALES OF CAPITAL ASSETS"]
[null,37727,"GAIN ON REFUNDING (IN-SUBSTANCE DEFEASANCE)"]
[null,37730,"MISCELLANEOUS NON-OPERATING REVENUES"]
[null,37740,"CAPITAL CONTRIBUTIONS"]
[null,null,"SPECIAL ITEMS (REVENUES)"]
[null,38501,"SPECIAL ITEM #1"]
[null,38502,"SPECIAL ITEM #2"]
[null,null,"EXTRAORDINARY ITEMS (REVENUES)"]
[null,38601,"EXTRAORDINARY ITEM #1"]
[null,38602,"EXTRAORDINARY ITEM #2",null,"Obj Code","Obj Code Description"]
["EXPENDITURES",null,"GENERAL GOVERNMENT",null,null,"SALARIES"]
[null,41110,"LEGISLATIVE BOARD",null,111,"SALARIES - PERMANENT EMPLOYEES - REGULAR"]
[null,41120,"LEGISLATIVE COMMITTEES AND SPEC BODIES",null,112,"TEMPORARY EMPLOYEE SALARIES"]
[null,41210,"CITY COURT",null,113,"OVERTIME SALARIES"]
[null,41260,"LAW LIBRARY",null,114,"COVID 19 - OVERTIME"]
[null,41310,"MAYOR",null,115,"FEDERAL RESCUE PLAN ACT ESSENTIAL PERSONNEL PAY"]
[null,41320,"CITY MANAGER",null,119,"OTHER SALARIES"]
[null,41400,"ELECTIONS",null,null,"WAGES"]
[null,41510,"CITY RECORDER",null,121,"REGULAR EMPLOYEE WAGES"]
[null,41520,"LICENSING DEPARTMENT",null,122,"TEMPORARY EMPLOYEE WAGES"]
[null,41530,"ACCOUNTING AND INTERNAL AUDITING",null,123,"OVERTIME WAGES"]
[null,41540,"INVESTMENT MANAGEMENT",null,124,"COVID 19 - OVERTIME"]
[null,41550,"TAX COLLECTION AND ADMINISTRATION",null,125,"FEDERAL RESCUE PLAN ACT ESSENTIAL PERSONNEL WAGES"]
[null,41590,"OTHER FINANCIAL ADMINISTRATIONS",null,129,"OTHER WAGES"]
[null,41610,"PURCHASING",null,null,"EMPLOYEE BENEFITS"]
[null,41620,"CITY ATTORNEY",null,131,"TERMINAL PAY AND SICK LEAVE"]
[null,41630,"BUDGETING",null,132,"BONUS PAY"]
[null,41640,"DATA PROCESSING",null,133,"VACATION PAY"]
[null,41650,"PERSONNEL ADMINISTRATION",null,134,"CHRISTMAS BONUS"]
[null,41670,"ENGINEERING",null,135,"COVID 19 - EMPLOYEE BENEFITS"]
[null,41690,"OTHER CENTRAL STAFF AGENCIES",null,136,"COVID 19 - SICK PAY"]
[null,41700,"PLANNING AND ZONING",null,null,"EMPLOYER CONTRIBUTIONS"]
[null,41810,"CITY HALL BUILDINGS AND GROUNDS",null,141,"OASI (EMPLOYER'S SHARE)"]
[null,41830,"CITY PARKING FACILITIES",null,142,"HOSPITAL AND HEALTH INSURANCE"]
[null,41920,"SPECIAL PROJECTS",null,143,"EMPLOYEE RETIREMENT PLAN"]
[null,41990,"OTHER GENERAL GOVERNMENT SERVICES",null,144,"RETIREMENT - ACTUARIAL DEFICIT"]
[null,41991,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1",null,145,"DEATH BENEFIT PLANS"]
[null,41992,"COVID 19 - CARES ACT GRANTS #1",null,146,"WORKMEN'S COMPENSATION"]
[null,41993,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2",null,147,"UNEMPLOYMENT INSURANCE"]
[null,41994,"COVID 19 - CARES ACT GRANTS #2",null,148,"EMPLOYEE EDUCATION AND TRAINING"]
[null,null,"PUBLIC SAFETY",null,149,"OTHER EMPLOYER CONTRIBUTIONS"]
[null,42100,"POLICE",null,null,"OPEB PLAN"]
[null,42110,"POLICE ADMINISTRATION",null,151,"EMPLOYEE OPEB PLAN"]
[null,42121,"CRIMINAL INVESTIGATION",null,null,"PER DIEM"]
[null,42122,"VICE CONTROL",null,161,"BOARD AND COMMITTEE MEMBERS"]
[null,42123,"PATROL",null,162,"VOLUNTEER FIREMEN"]
[null,42124,"RECORDS AND IDENTIFICATION",null,163,"JURY AND WITNESS"]
[null,42125,"YOUTH INVESTIGATION AND CONTROL",null,164,"OFFICER'S FEES"]
[null,42128,"CRIME LABORATORY",null,165,"COURT COSTS"]
[null,42129,"DRUG INVESTIGATION AND CONTROL",null,169,"OTHER PER DIEM"]
[null,42130,"TRAFFIC CONTROL",null,null,"FEES"]
[null,42140,"POLICE TRAINING",null,171,"FEES OF OFFICIALS"]
[null,42150,"SUPPORT SERVICES",null,172,"ELECTION OFFICIALS, CLERKS, ETC."]
[null,42160,"POLICE BUILDINGS AND GROUNDS",null,173,"JURY AND WITNESS FEES"]
[null,42200,"FIRE BUILDING AND CODES",null,null,"OTHER PERSONAL SERVICES"]
[null,42210,"FIRE ADMINISTRATION",null,191,"OTHER PERSONAL SERVICES"]
[null,42220,"FIRE FIGHTING",null,null,"COMMUNICATION AND TRANSPORTATION"]
[null,42230,"FIRE PREVENTION",null,211,"POSTAGE, BOX RENT/LEASE, ETC."]
[null,42240,"FIRE TRAINING",null,213,"AUTOMOBILE LICENSES AND TITLES"]
[null,42250,"SUPPORT SERVICES",null,216,"RADIO AND TV SERVICES"]
[null,42260,"FIRE STATIONS AND GROUNDS",null,219,"OTHER COMMUNICATION AND TRANSPORTATION"]
[null,42300,"ANIMAL CONTROL",null,null,"PRINTING, DUPLICATING, TYPING, AND BINDING"]
[null,42400,"PROTECTIVE INSPECTION",null,230,"PUBLICITY, SUBSCRIPTIONS, AND DUES"]
[null,42500,"CIVIL DEFENSE",null,231,"PUBLICATION OF FORMAL AND LEGAL NOTICES"]
[null,42600,"EMERGENCY SERVICES",null,233,"SUBSCRIPTIONS TO NEWSPAPERS AND PERIODICALS"]
[null,42610,"AMBULANCE SERVICES",null,234,"TAX, LAW, OR OTHER SERVICES ON A SUBSCRIPTION BASIS"]
[null,42620,"RESCUE SQUAD",null,235,"MEMBERSHIPS, REGISTRATION FEES, AND TUITION"]
[null,42910,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1",null,236,"PUBLIC RELATION"]
[null,42911,"COVID 19 - CARES ACT GRANTS #1",null,239,"OTHER PUBLICITY, SUBSCRIPTIONS, AND DUES"]
[null,42912,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2",null,null,"UTILITY SERVICES"]
[null,42913,"COVID 19 - CARES ACT GRANTS #2",null,241,"ELECTRIC"]
[null,null,"PUBLIC WORKS",null,242,"WATER"]
[null,43100,"HIGHWAYS AND STREETS",null,243,"SEWER"]
[null,43110,"HIGHWAY AND STREET ADMINISTRATION",null,244,"GAS"]
[null,43120,"HIGHWAYS, STREETS, AND ROADWAYS",null,245,"TELEPHONE AND OTHER COMMUNICATIONS"]
[null,43130,"BRIDGES, VIADUCTS, AND GRADE SEPARATIONS",null,246,"FIRE HYDRANT RENTAL/LEASE"]
[null,43140,"TUNNELS",null,247,"STREET LIGHTING (ELECTRIC AND MAINT.)"]
[null,43150,"STORM DRAINAGE",null,249,"OTHER UTILITY SERVICES"]
[null,43160,"STREET LIGHTING",null,null,"PROFESSIONAL SERVICES"]
[null,43170,"CITY GARAGE",null,251,"MEDICAL, DENTAL, VETERINARY, AND VITAL STATISTICS"]
[null,43180,"STREET CLEANING",null,252,"LEGAL SERVICES"]
[null,43190,"STATE STREET AID",null,253,"ACCOUNTING AND AUDITING SERVICES"]
[null,43200,"SANITATION SERVICES",null,254,"ARCHITECTURAL, ENGINEERING, AND LANDSCAPING SERVICE"]
[null,43210,"SANITATION MANAGEMENT",null,255,"DATA PROCESSING SUPPORT CHARGES"]
[null,43220,"SANITATION EDUCATION/INFORMATION",null,256,"CONSULTANT'S SERVICES"]
[null,43231,"WASTE PICKUP",null,257,"PLANNING AND ZONING SERVICES"]
[null,43232,"CONVENIENCE CENTERS",null,259,"OTHER PROFESSIONAL SERVICES"]
[null,43233,"TRANSFER STATIONS",null,null,"REPAIR AND MAINTENANCE SERVICES"]
[null,43234,"PROBLEM WASTE CENTERS",null,261,"REPAIR AND MAINTENANCE - MOTOR VEHICLES"]
[null,43235,"BAILING CENTERS",null,262,"REPAIR AND MAINTENANCE - OTHER MACHINERY AND EQUIPMENT"]
[null,43239,"OTHER WASTE COLLECTIONS",null,263,"REPAIR AND MAINTENANCE - FURNITURE, OFFICE MACHINES"]
[null,43241,"WASTE DISPOSAL - LANDFILL",null,264,"REPAIR AND MAINT TRAFFIC - LIGHTS, PARKING METERS, OTHER"]
[null,43242,"RECYCLING CENTERS",null,265,"REPAIR AND MAINTENANCE - GROUNDS AND GROUND IMPROVEMENTS"]
[null,43243,"COMPOST WASTE CENTERS",null,266,"REPAIR AND MAINTENANCE - BUILDINGS"]
[null,43251,"WASTE INCINERATOR",null,267,"REPAIR AND MAINTENANCE - COMMUNICATIONS"]
[null,43252,"LANDFILL OPERATIONS AND MAINTENANCE",null,268,"REPAIR AND MAINTENANCE - ROADS AND STREETS"]
[null,43260,"WASTE DISPOSAL - OTHER",null,269,"REPAIR AND MAINTENANCE - OTHER REPAIR AND MAINTENANCE"]
[null,43270,"POSTCLOSURE CARE",null,null,"TRAVEL"]
[null,43400,"WEED AND MOSQUITO CONTROL",null,281,"MOTOR POOL"]
[null,43500,"CEMETERIES",null,282,"EMPLOYEE AUTOMOBILE ALLOWANCE"]
[null,43600,"PUBLIC TRANSPORTATION SYSTEMS",null,283,"OUT-OF-TOWN EXPENSE"]
[null,43800,"PUBLIC WORKS ENGINEERING DEPT",null,286,"VEHICLE LEASE/RENTAL"]
[null,43900,"OTHER PUBLIC WORKS PROJECTS",null,287,"MEALS AND ENTERTAINMENT"]
[null,null,"HEALTH, WELFARE, CULTURE AND RECREATION",null,289,"OTHER TRAVEL"]
[null,44110,"PUBLIC HEALTH ADMINISTRATION",null,null,"OTHER CONTRACTUAL SERVICES"]
[null,44111,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1",null,291,"AMBULANCE, CLINIC, AND HOSPITAL SERVICES"]
[null,44112,"COVID 19 - CARES ACT GRANTS #1",null,292,"LEASE/SBITA PAYMENTS"]
[null,44113,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2",null,295,"LANDFILL SERVICES"]
[null,44114,"COVID 19 - CARES ACT GRANTS #2",null,296,"JAIL FEES"]
[null,44200,"WELFARE AND SOCIAL SERVICES",null,297,"LEPA MATCHING"]
[null,44300,"CULTURE",null,298,"COLLECTION FEES"]
[null,44310,"SENIOR CITIZEN ACTIVITIES",null,299,"OTHER"]
[null,44320,"SENIOR CITIZEN FACILITIES",null,null,"OFFICE SUPPLIES AND MATERIALS"]
[null,44400,"RECREATION",null,311,"OFFICE STATIONERY AND FORMS"]
[null,44410,"RECREATION ADMINISTRATION",null,312,"SMALL ITEMS OF EQUIPMENT"]
[null,44420,"RECREATION CENTERS",null,319,"OTHER OFFICE SUPPLIES AND MATERIALS"]
[null,44430,"PLAYGROUNDS",null,null,"OPERATING SUPPLIES"]
[null,44440,"SWIMMING POOLS",null,321,"AGRICULTURE AND HORTICULTURE SUPPLIES"]
[null,44450,"GOLF COURSE",null,322,"CHEMICAL, LABORATORY, AND MEDICAL SUPPLIES"]
[null,44490,"OTHER RECREATION FACILITIES",null,323,"FOOD"]
[null,44500,"SPECTATOR RECREATION",null,324,"HOUSEHOLD AND JANITORIAL SUPPLIES"]
[null,44510,"BOTANICAL GARDENS",null,325,"RECREATION SUPPLIES"]
[null,44520,"MUSEUMS",null,326,"CLOTHING AND UNIFORMS"]
[null,44530,"ART GALLERIES",null,327,"FIRE ARM SUPPLIES"]
[null,44540,"ZOOS",null,328,"EDUCATIONAL SUPPLIES"]
[null,44550,"OTHER",null,329,"OTHER OPERATING SUPPLIES"]
[null,44600,"SPECIAL RECREATION FACILITIES",null,null,"REPAIR AND MAINTENANCE SUPPLIES"]
[null,44610,"LITTLE LEAGUE ACTIVITIES",null,331,"GAS, OIL, DIESEL FUEL, GREASE, ETC."]
[null,44620,"ADULT SOFTBALL",null,332,"VEHICLE PARTS & REPAIR"]
[null,44700,"PARKS",null,333,"OTHER EQUIPMENT PARTS AND REPAIRS"]
[null,44710,"PARK ADMINISTRATION",null,334,"TIRES, TUBES AND ETC."]
[null,44720,"PARK AREAS",null,338,"REPAIR PARTS FOR WATER OR SEWER LINES, METERS, ETC"]
[null,44730,"PARKWAYS AND BOULEVARDS",null,339,"OTHER"]
[null,44750,"PARK POLICE",null,null,"OTHER REPAIR AND MAINTENANCE SUPPLIES"]
[null,44790,"OTHER PARK SERVICES",null,341,"CONSUMABLE TOOLS"]
[null,44800,"LIBRARIES",null,342,"SIGN PARTS AND SUPPLIES"]
[null,44810,"LIBRARY ADMINISTRATION",null,343,"TRAFFIC SIGNAL SUPPLIES"]
[null,44820,"LIBRARY FACILITIES",null,344,"SAFETY SUPPLIES"]
[null,44900,"EDUCATION",null,345,"OTHER REPAIR AND MAINTENANCE SUPPLIES"]
[null,null,"ENVIRONMENTAL PROTECTION",null,null,"SUPPLIES FOR RESALE"]
[null,45100,"CONSERVATION OF NATURAL RESOURCES",null,351,"NATURAL GAS PURCHASED FOR RESALE"]
[null,45110,"WATER RESOURCES",null,352,"MANUFACTURED GAS FOR RESALE"]
[null,45120,"AGRICULTURAL RESOURCES",null,353,"WATER PURCHASED FOR RESALE"]
[null,45130,"FOREST RESOURCES",null,354,"ELECTRICITY PURCHASED FOR RESALE"]
[null,45140,"MINERAL RESOURCES",null,null,"OTHER SUPPLY ITEMS"]
[null,45150,"FISH AND GAME RESOURCES",null,391,"WATER METERS"]
[null,45160,"OTHER NATURAL RESOURCES",null,392,"FIRE HYDRANTS"]
[null,null,"COMMUNITY DEVELOPMENT URBAN DEVELOPMENT AND HOUSING",null,null,"CONCRETE AND CLAY PRODUCTS"]
[null,46100,"URBAN REDEVELOPMENT AND HOUSING ADMIN",null,420,"METAL PRODUCTS"]
[null,46200,"URBAN REDEVELOPMENT",null,430,"WOOD PRODUCTS"]
[null,46210,"REDEVELOPMENT ADMINISTRATION",null,440,"PLASTIC PRODUCTS"]
[null,46220,"CONSERVATION PROJECTS",null,null,"RAW MATERIALS"]
[null,46230,"REHABILITATION PROJECTS",null,451,"CRUSHED STONE"]
[null,46240,"CLEARANCE PROJECTS",null,452,"GRAVEL AND SAND"]
[null,46250,"RELOCATION",null,453,"DIRT AND TOPSOIL"]
[null,46300,"PUBLIC HOUSING PROJECTS",null,454,"SODIUM CHLORIDE"]
[null,46400,"OTHER URBAN REDEVELOPMENT AND HOUSING",null,null,"ELECTRICAL FIXTURES AND SMALL APPLIANCES"]
[null,46510,"COMMUNITY DEVELOPMENT ADMINISTRATION",null,461,"ELECTRICAL FIXTURES AND SMALL APPLIANCES"]
[null,46520,"COMM DEVELOP ACQUISITION OF REAL PROPERTY",null,null,"FABRICATED MATERIALS"]
[null,46530,"C. D. PUB WKS FACILITIES, AND SITE DEVELOPMENT",null,471,"ASPHALT AND ASPHALT FILLER"]
[null,46540,"COMMUNITY DEVELOPMENT CODE ENFORCEMENT",null,472,"CONCRETE"]
[null,46550,"C. D. CLEARANCE, DEMOLITION, AND REHABIL",null,null,"LANDFILL MATERIALS"]
[null,46560,"C. D. REHABILITATION LOANS AND GRANTS",null,481,"DAILY COVER MATERIAL"]
[null,46570,"C. D. SPEC PROJ FOR ELDERLY AND HANDICAP",null,482,"DRAINAGE MATERIAL"]
[null,46580,"C. D. PAYMENTS FOR LOSS OF RENTAL/LEASE INCOME",null,483,"GEOTEXTILE MATERIAL"]
[null,46590,"C. D. DISPOSITION OF REAL PROPERTY",null,484,"SYNTHETIC MEMBRANE"]
[null,46610,"C. D. PROVISION OF PUBLIC SERVICE",null,485,"LINER MATERIAL"]
[null,46620,"C. D. PAYMENT OF NON-FEDERAL SHARES",null,486,"WIRE OR FENCING"]
[null,46630,"C. D. COMPLETION OF URBAN RENEWAL PROJ",null,487,"TESTING SUPPLIES"]
[null,46640,"C. D. RELOCATION PAYMENTS AND ASSISTANCE",null,488,"NATURAL MATERIALS"]
[null,46650,"C. D. PLANNING AND MANAGEMENT DEVELOPMENT",null,489,"OTHER LANDFILL MATERIALS"]
[null,46670,"C. D. OTHER CONTINGENCIES",null,null,"OTHER MATERIALS"]
[null,null,"ECONOMIC DEVELOPMENT AND ASSISTANCE",null,491,"OTHER MATERIALS"]
[null,47100,"ECONOMIC DEVELOPMENT ADMINISTRATION",null,null,"LIABILITY INSURANCE"]
[null,47210,"DEPARTMENT OF TOURISM",null,511,"GENERAL LIABILITY INSURANCE"]
[null,47220,"INDUSTRIAL DEVELOPMENT",null,512,"PROFESSIONAL LIABILITY"]
[null,47300,"EMPLOYMENT SECURITY",null,514,"SURETY BONDS - OFFICIALS AND EMPLOYEES"]
[null,null,"ECONOMIC OPPORTUNITY",null,515,"WORKERS COMPENSATION INSURANCE"]
[null,48100,"JOB CORPS",null,519,"OTHER LIABILITY INSURANCE"]
[null,48200,"YOUTH WORK-TRAINING PROGRAMS",null,null,"PROPERTY INSURANCE"]
[null,48300,"COMMUNITY ACTION PROGRAMS",null,521,"BUILDING INSURANCE"]
[null,48400,"ADULT BASIC EDUCATION",null,522,"VEHICLE INSURANCE"]
[null,48500,"ASSIST TO MIGRANT AGR WKS AND FAMILIES",null,523,"EQUIPMENT INSURANCE"]
[null,48600,"WK EXPERIENCE PROGRAMS FOR NEEDY PERSONS",null,524,"BOILER INSURANCE"]
[null,48710,"FEDERAL RESCUE PLAN ACT- ASSISTANCE TO HOUSEHOLDS",null,null,"RENT/LEASES"]
[null,48720,"FEDERAL RESCUE PLAN ACT- ASSISTANCE TO SMALL BUSINESSES",null,531,"BUILDING AND OFFICE RENTAL/LEASE"]
[null,48730,"FEDERAL RESCUE PLAN ACT- ASSISTANCE TO NON PROFIT ENTITIES",null,532,"LAND RENTAL/LEASE"]
[null,48740,"FEDERAL RESCUE PLAN ACT- ASSISTANCE TO HARD HIT INDUSTRIES",null,533,"MACHINERY AND EQUIPMENT RENTAL/LEASE"]
[null,null,"DEBT SERVICE",null,null,"DEPRECIATION"]
[null,49100,"BOND PRINCIPAL",null,541,"DEPRECIATION EXPENSE"]
[null,49200,"NOTE PRINCIPAL",null,null,"INVESTMENT REVENUE COSTS"]
[null,49260,"LEASE PRINCIPAL",null,551,"TRUSTEE FEES"]
[null,49270,"PPP PRINCIPAL",null,552,"AMORTIZATION OF BOND PREMIUM"]
[null,49280,"SBITA PRINCIPAL",null,553,"AMORTIZATION OF ANNUITIES PURCHASED"]
[null,49300,"INTEREST - BONDS",null,554,"INVESTMENT COSTS"]
[null,49400,"INTEREST - NOTES",null,555,"BANK SERVICE CHARGES"]
[null,49460,"INTEREST - LEASES",null,559,"OTHER INVESTMENT COSTS"]
[null,49470,"INTEREST - PPP",null,null,"STATE FEES & CHARGES"]
[null,49480,"INTEREST - SBITA",null,561,"APPLICATION FEE"]
[null,49500,"PAYING AGENT'S FEES",null,562,"TIPPING FEE (SURCHARGE)"]
[null,null,"OTHER GOVERNMENTAL FUNCTIONS",null,563,"OTHER LANDFILL FEES"]
[null,51610,"TRANSFERS OUT - GENERAL FUND",null,564,"ANNUAL MAINTENANCE FEES"]
[null,51620,"TRANSFERS OUT - SPECIAL REVENUE FUNDS",null,565,"PERMIT FEES"]
[null,51630,"TRANSFERS OUT - DEBT SERVICE FUND",null,566,"SANITARY SURVEY FEES"]
[null,51640,"TRANSFERS OUT - CAPITAL PROJECTS FUND",null,567,"PLANS REVIEW FEES"]
[null,51650,"TRANSFERS OUT - UTILITY FUNDS",null,568,"ANNUAL EMISSIONS FEES"]
[null,51656,"TRANSFERS OUT - OTHER ENTERPRISE FUND",null,569,"OTHER STATE FEES & CHARGES"]
[null,null,"WATER",null,null,"OTHER FIXED CHARGES"]
[null,52111,"SOURCE OF SUPPLY",null,591,"OASI ADMINISTRATIVE COSTS"]
[null,52112,"POWER AND PUMPING",null,592,"PAYMENTS IN LIEU OF TAXES"]
[null,52113,"WATER PURIFICATION FACILITIES",null,593,"DISCOUNTS LOST"]
[null,52114,"TRANSMISSION AND DISTRIBUTION",null,594,"RETIREMENT - ADMINISTRATIVE COSTS"]
[null,52115,"SHOP AND MAINTENANCE",null,595,"DISCOUNT ON TAXES"]
[null,52116,"CUSTOMERS' ACCOUNTING AND COLLECTING",null,596,"PENALTIES FOR LATE FILING"]
[null,52117,"ADMINISTRATION AND GENERAL EXPENSES",null,599,"OTHER"]
[null,52119,"OTHER OPERATING EXPENSES",null,null,"OPERATING EXPENSES"]
[null,52120,"NON-OPERATING EXPENSES",null,611,"COSTS OF SALES - PURCHASED POWER"]
[null,null,"SEWER",null,null,"DISTRIBUTION"]
[null,52211,"SEWER COLLECTION (LINES)",null,621,"DISTRIBUTION - GENERAL"]
[null,52212,"SEWER LIFT STATIONS",null,null,"CUSTOMERS"]
[null,52213,"SEWER TREATMENT AND DISPOSAL",null,631,"METER READING"]
[null,52214,"LABORATORY AND TESTING",null,632,"RECORDS AND COLLECTIONS"]
[null,52215,"SHOP AND MAINTENANCE",null,633,"PAYMENT ASSISTANCE"]
[null,52216,"CUSTOMER ACCOUNTING AND COLLECTION",null,634,"ADVERTISING, PUBLIC NOTICES, ETC"]
[null,52217,"ADMINISTRATION AND GENERAL EXPENSES",null,635,"INFORMATION PROCESSING"]
[null,52219,"OTHER OPERATING EXPENSES",null,636,"OTHER"]
[null,52220,"NON-OPERATING EXPENSES",null,null,"MAINTENANCE DISTRIBUTION"]
[null,null,"WATER & SEWER",null,651,"MAINTENANCE DISTRIBUTION - INFRASTRUCTURE"]
[null,52311,"SOURCE OF SUPPLY",null,652,"MAINTENANCE DISTRIBUTION - EQUIPMENT"]
[null,52312,"PUMPING AND LIFT STATIONS",null,653,"MAINTENANCE DISTRIBUTION - METERS"]
[null,52313,"PURIFICATION AND DISPOSAL",null,654,"MAINTENANCE DISTRIBUTION - OTHER"]
[null,52314,"TRANSMISSION AND COLLECTION",null,null,"DEBT SERVICE"]
[null,52315,"SHOP AND MAINTENANCE",null,680,"BOND PRINCIPAL"]
[null,52316,"CUSTOMER ACCOUNTING AND COLLECTION",null,681,"NOTE PRINCIPAL"]
[null,52317,"ADMINISTRATIVE AND GENERAL EXPENSES",null,682,"LEASES PRINCIPAL"]
[null,52319,"OTHER OPERATING EXPENSES",null,683,"PPP PRINCIPAL"]
[null,52320,"NON-OPERATING EXPENSES",null,684,"SBITA PRINCIPAL"]
[null,null,"ELECTRIC",null,685,"INTEREST ON BOND DEBT"]
[null,52342,"COST OF SALES - PURCHASED POWER",null,686,"INTEREST ON NOTES"]
[null,52344,"DISTRIBUTION",null,687,"INTEREST ON LEASES"]
[null,52346,"CUSTOMERS",null,688,"INTEREST ON PPP"]
[null,52348,"ADMINISTRATIVE",null,689,"INTEREST ON SBITA"]
[null,52350,"MAINTENANCE DISTRIBUTION SYSTEM",null,690,"OTHER DEBT SERVICE"]
[null,52352,"MAINTENANCE - GENERAL",null,691,"BANK SERVICE CHARGES"]
[null,52354,"OTHER OPERATING EXPENSES",null,692,"ISSUANCE COSTS"]
[null,52360,"NON-OPERATING EXPENSES",null,693,"AMORTIZATION OF BOND PREMIUM"]
[null,null,"BROADBAND/CABLE",null,null,"GRANTS, CONTRIBUTIONS, INDEMNITIES, AND OTHER"]
[null,52372,"COST OF SALES - OPERATIONS",null,721,"CONTRIBUTIONS TO NONPROFIT ORGANIZATIONS"]
[null,52373,"DISTRIBUTION",null,722,"GRANTS"]
[null,52374,"CUSTOMERS",null,723,"FEDERAL RESCUE PLAN ACT GRANTS 1"]
[null,52375,"ADMINISTRATIVE AND GENERAL",null,724,"FEDERAL RESCUE PLAN ACT GRANTS 2"]
[null,52376,"MAINTENANCE DISTRIBUTION",null,731,"AWARDS FOR SPECIAL SERVICES RENDERED"]
[null,52377,"MAINTENANCE GENERAL",null,732,"COMPENSATION FOR DAMAGES"]
[null,52378,"OTHER OPERATING EXPENSES",null,733,"PRIZES AND AWARDS"]
[null,52380,"NON-OPERATING EXPENSES",null,734,"JUDGMENTS & AWARDS"]
[null,null,"NATURAL GAS",null,742,"SPECIAL INVESTIGATIVE FUNDS"]
[null,52411,"PURCHASED GAS",null,760,"TRANSFERS OUT"]
[null,52412,"MANUFACTURED GAS PURCHASED OR PRODUCED",null,761,"TRANSFERS OUT - GENERAL FUND"]
[null,52414,"TRANSMISSION AND DISTRIBUTION",null,762,"TRANSFERS OUT - SANITATION FUND"]
[null,52415,"SHOP AND MAINTENANCE",null,763,"TRANSFERS OUT - WATER/SEWER FUND"]
[null,52416,"CUSTOMERS' ACCOUNTING AND COLLECTION",null,764,"TRANSFERS OUT - INDUSTRIAL PARK FUND"]
[null,52417,"ADMINISTRATIVE AND GENERAL EXPENSES",null,null,"CAPITAL OUTLAY"]
[null,52419,"OTHER OPERATING EXPENSES",null,911,"SITE ACQUISITION"]
[null,52420,"NON-OPERATING EXPENSES",null,912,"SITE DEVELOPMENT"]
[null,null,"AIRPORT",null,913,"LAND RIGHTS AND EASEMENTS"]
[null,52511,"RUNWAY AND FIELD AREAS",null,921,"ADMINISTRATIVE (OFFICE BUILDINGS)"]
[null,52512,"HANGAR FACILITIES",null,922,"OPERATIONAL (POLICE, FIRE HALL, PUBLIC WORKS, OR REC)"]
[null,52513,"AIRPORT FACILITIES",null,923,"INSTITUTIONAL (SCHOOLS, HOSPITALS, ETC.)"]
[null,52514,"AIRPORT SUPPORT FACILITIES",null,924,"INDUSTRIAL BUILDINGS"]
[null,52515,"TERMINAL BUILDINGS",null,929,"OTHER BUILDINGS"]
[null,52516,"OTHER BUILDINGS AND AIRPORT FACILITIES",null,931,"ROADS, STREET, AND PARKING LOTS"]
[null,52517,"AIRPORT EQUIPMENT",null,932,"BRIDGES AND TUNNELS"]
[null,52518,"ADMINISTRATION AND GENERAL EXPENSES",null,933,"AIRFIELDS"]
[null,52519,"OTHER OPERATING EXPENSE",null,934,"DRAINAGE, WATER SUPPLY AND STORAGE, SEWAGE DISPOSAL"]
[null,52520,"NON-OPERATING EXPENSES",null,935,"GARBAGE DISPOSAL (LANDFILLS, INCINERATORS)"]
[null,null,"OTHER PUBLIC UTILITIES",null,936,"COVID 19 - BUILDING IMPROVEMENTS"]
[null,52562,"COST OF SALES - OPERATIONS",null,937,"PARKS AND RECREATION FACILITIES"]
[null,52563,"DISTRIBUTION",null,938,"MARINE WORKS"]
[null,52564,"CUSTOMERS",null,939,"OTHER IMPROVEMENTS"]
[null,52565,"ADMINISTRATIVE AND GENERAL",null,941,"TRANSPORTATION EQUIPMENT"]
[null,52566,"MAINTENANCE DISTRIBUTION",null,942,"GENERAL PURPOSE MACHINERY AND EQUIPMENT"]
[null,52567,"MAINTENANCE GENERAL",null,945,"COMMUNICATION EQUIPMENT"]
[null,52568,"OTHER OPERATING EXPENSES",null,946,"COVID 19 - MACHINERY AND EQUIPMENT"]
[null,null,"NON-OPERATING EXPENSES - ALL UTILITIES",null,947,"OFFICE MACHINERY AND EQUIPMENT"]
[null,52621,"TAXES",null,949,"OTHER MACHINERY AND EQUIPMENT"]
[null,52622,"PAYMENTS IN LIEU OF TAXES"]
[null,52624,"INTEREST ON BONDS, NOTES, LEASES"]
[null,52625,"PAYING AGENT'S FEES"]
[null,52626,"MAJOR CAPITAL OUTLAY"]
[null,52627,"LOSS ON SALE OF CAPITAL ASSETS"]
[null,52628,"LOSS ON REFUNDING (IN-SUBSTANCE DEFEASANCE)"]
[null,52629,"OTHER NON-OPERATING EXPENSES"]
[null,52630,"FEDERAL RESCUE PLAN ACT - WATER INFRASTRUCTURE"]
[null,52631,"FEDERAL RESCUE PLAN ACT - SEWER INFRASTRUCTURE"]
[null,52632,"FEDERAL RESCUE PLAN ACT - OTHER INFRASTRUCTURE"]
[null,null,"SPECIAL ITEMS (EXPENDITURES)"]
[null,55501,"SPECIAL ITEM #1"]
[null,55502,"SPECIAL ITEM #2"]
[null,null,"EXTRAORDINARY ITEMS (EXPENDITURES)"]
[null,55601,"EXTRAORDINARY ITEM #1"]
[null,55602,"EXTRAORDINARY ITEM #2"]

{"sheet":"Municipality Funds","index":3,"n_rows":24987,"n_cols":10,"rows_kept":4500,"cut":true,"hidden":false,"merged":[[1,1,6,3],[0,1,0,3],[1,5,2,5]],"bounds":{"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0}}
[null,"Instructions: "]
[null,"Use this form to input Balance Sheet and Operations amounts for governmental and enterprise funds excluding school funds (school funds are reported in a separate COA template). Type the account number or use the dropdown in the Account cell. If an account your municipality uses is not on the Condensed Municipal Chart of Accounts on the Chart Reference tab an error message will pop up and you will have to select an existing account from the list.  Choose an appropriate account from the chart and use that account for the \"Account\" column. (e.g., If your municipality uses accounts 11212 , 11213, and 11214 for checking accounts, 11210 would need to be selected for each of these for Municipal COA purposes.) Object Codes may only be selected after an expenditure account is chosen.",null,null,null,"Use the tool below to look up account suggestions for specific line items:"]
[]
[]
[]
[]
[]
[]
[null," "]
[]
[]
["Fund","Fund Description","Account","Account Description","Obj Code","Object Code Description","Original Budget","Final Budget","Audit Amount","Type"]
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{"sheet":"Lists","index":5,"n_rows":874,"n_cols":14,"rows_kept":874,"cut":false,"hidden":true,"merged":[]}
["Fund","Fund Description",null,"Account","Account Description",null,"Obj Code","Obj Code Description",null,"Combined Account and Descriptions",null,"Type",null,"Municipalities"]
[110,"GENERAL FUND",null,11100,"CASH ON HAND",null,111,"SALARIES - PERMANENT EMPLOYEES - REGULAR",null,{"$f":"+CONCATENATE(D2,\" - \",E2)","v":"11100 - CASH ON HAND"},null,"Asset",null,"Adams"]
[121,"STATE STREET AID FUND",null,11210,"CASH IN BANK - REGULAR CHECKING",null,112,"TEMPORARY EMPLOYEE SALARIES",null,{"$f":"+CONCATENATE(D3,\" - \",E3)","v":"11210 - CASH IN BANK - REGULAR CHECKING"},null,"Liability",null,"Adamsville"]
[122,"GRANTS MANAGEMENT FUND",null,11220,"CASH IN BANK - SAVINGS",null,113,"OVERTIME SALARIES",null,"11220 - CASH IN BANK - SAVINGS",null,"Equity",null,"Alamo"]
[123,"COMMUNITY DEVELOPMENT FUND",null,11241,"CASH IN BANK - MONEY MARKET ACCOUNTS",null,114,"COVID 19 - OVERTIME",null,"11241 - CASH IN BANK - MONEY MARKET ACCOUNTS",null,"Revenue",null,"Alcoa"]
[124,"INDUSTRIAL/ECONOMIC DEVELOPMENT FUND",null,11251,"STATE INVESTMENT POOL",null,115,"FEDERAL RESCUE PLAN ACT ESSENTIAL PERSONNEL PAY",null,"11251 - STATE INVESTMENT POOL",null,"Expenditure",null,"Alexandria"]
[125,"LIBRARY FUND",null,11311,"CASH IN BANK - RESTRICTED CHECKING - ARPA",null,119,"OTHER SALARIES",null,"11311 - CASH IN BANK - RESTRICTED CHECKING - ARPA",null,null,null,"Algood"]
[126,"PARKS AND RECREATION FUND",null,11312,"CASH IN BANK - RESTRICTED FEDERAL CHECKING OTHER",null,121,"REGULAR EMPLOYEE WAGES",null,"11312 - CASH IN BANK - RESTRICTED FEDERAL CHECKING OTHER",null,null,null,"Allardt"]
[127,"DRUG FUND",null,11320,"CASH IN BANK - RESTRICTED CHECKING",null,122,"TEMPORARY EMPLOYEE WAGES",null,{"$f":"+CONCATENATE(D10,\" - \",E10)","v":"11510 - CASH WITH FISCAL/PAYING AGENT"},null,null,null,"Altamont"]
[128,"AMBULANCE SERVICE FUND",null,11510,"CASH WITH FISCAL/PAYING AGENT",null,123,"OVERTIME WAGES",null,"11930 - CASH EQUIVALENTS",null,null,null,"Ardmore"]
[129,"BEAUTIFICATION FUND",null,11930,"CASH EQUIVALENTS",null,124,"COVID 19 - OVERTIME",null,"12100 - SECURITIES",null,null,null,"Arlington"]
[130,"SENIOR CITIZENS FUND",null,12100,"SECURITIES",null,125,"FEDERAL RESCUE PLAN ACT ESSENTIAL PERSONNEL WAGES",null,"12110 - CERTIFICATE OF DEPOSITS",null,null,null,"Ashland City"]
[131,"SOLID WASTE MANAGEMENT FUND",null,12110,"CERTIFICATE OF DEPOSITS",null,129,"OTHER WAGES",null,"12120 - US TREASURY NOTES",null,null,null,"Athens"]
[132,"SOLID WASTE COLLECTION FUND",null,12120,"US TREASURY NOTES",null,131,"TERMINAL PAY AND SICK LEAVE",null,"12130 - US TREASURY BILLS",null,null,null,"Atoka"]
[133,"SOLID WASTE DISPOSAL FUND",null,12130,"US TREASURY BILLS",null,132,"BONUS PAY",null,"12140 - STOCKS AND BONDS",null,null,null,"Atwood"]
[134,"SOLID WASTE COLLECTION & DISPOSAL FUND",null,12140,"STOCKS AND BONDS",null,133,"VACATION PAY",null,"12141 - INVESTMENT IN JOINT VENTURE",null,null,null,"Auburntown"]
[150,"SPECIAL ASSESSMENT FUND",null,12141,"INVESTMENT IN JOINT VENTURE",null,134,"CHRISTMAS BONUS",null,"12142 - MAJORITY EQUITY INTERESTS",null,null,null,"Baileyton"]
[151,"ADEQUATE FACILITIES/DEVELOPMENT TAX FUND",null,12142,"MAJORITY EQUITY INTERESTS",null,135,"COVID 19 - EMPLOYEE BENEFITS",null,"12190 - OTHER INVESTMENTS",null,null,null,"Baneberry"]
[152,"HOTEL/MOTEL TAX FUND",null,12190,"OTHER INVESTMENTS",null,136,"COVID 19 - SICK PAY",null,"13111 - TAXES RECEIVABLE - CURRENT",null,null,null,"Bartlett"]
[153,"TOURISM FUND",null,13111,"TAXES RECEIVABLE - CURRENT",null,141,"OASI (EMPLOYER'S SHARE)",null,"13113 - EST DISCOUNT ON CURRENT TAXES (CR)",null,null,null,"Baxter"]
[154,"OTHER SPECIAL REVENUE FUND",null,13113,"EST DISCOUNT ON CURRENT TAXES (CR)",null,142,"HOSPITAL AND HEALTH INSURANCE",null,"13119 - EST UNCOLL CURRENT TAX (CR)",null,null,null,"Bean Station"]
[155,"OTHER SPECIAL REVENUE FUND",null,13119,"EST UNCOLL CURRENT TAX (CR)",null,143,"EMPLOYEE RETIREMENT PLAN",null,"13121 - TAXES RECEIVABLE - PRIOR YEARS",null,null,null,"Beersheba Springs"]
[156,"OTHER SPECIAL REVENUE FUND",null,13121,"TAXES RECEIVABLE - PRIOR YEARS",null,144,"RETIREMENT - ACTUARIAL DEFICIT",null,"13129 - EST UNCOLL PRIOR YEAR PROPERTY TAXES (CR)",null,null,null,"Bell Buckle"]
[157,"OTHER SPECIAL REVENUE FUND",null,13129,"EST UNCOLL PRIOR YEAR PROPERTY TAXES (CR)",null,145,"DEATH BENEFIT PLANS",null,"13131 - INTEREST  & PENALTIES REC ON TAXES",null,null,null,"Belle Meade"]
[158,"OTHER SPECIAL REVENUE FUND",null,13131,"INTEREST  & PENALTIES REC ON TAXES",null,146,"WORKMEN'S COMPENSATION",null,"13139 - EST UNCOLL INT & PEN ON PROPERTY TAXES (CR)",null,null,null,"Bells"]
[159,"OTHER SPECIAL REVENUE FUND",null,13139,"EST UNCOLL INT & PEN ON PROPERTY TAXES (CR)",null,147,"UNEMPLOYMENT INSURANCE",null,"13141 - TAX LIENS RECEIVABLE",null,null,null,"Benton"]
[160,"OTHER SPECIAL REVENUE FUND",null,13141,"TAX LIENS RECEIVABLE",null,148,"EMPLOYEE EDUCATION AND TRAINING",null,"13149 - EST UNCOLL TAX LIENS RECEIVABLE (CR)",null,null,null,"Berry Hill"]
[161,"OTHER SPECIAL REVENUE FUND",null,13149,"EST UNCOLL TAX LIENS RECEIVABLE (CR)",null,149,"OTHER EMPLOYER CONTRIBUTIONS",null,"13151 - PROPERTY TAX VOUCHERS RECEIVABLE",null,null,null,"Bethel Springs"]
[162,"OTHER SPECIAL REVENUE FUND",null,13151,"PROPERTY TAX VOUCHERS RECEIVABLE",null,151,"EMPLOYEE OPEB PLAN",null,"13152 - OTHER TAXES RECEIVABLE",null,null,null,"Big Sandy"]
[163,"OTHER SPECIAL REVENUE FUND",null,13152,"OTHER TAXES RECEIVABLE",null,161,"BOARD AND COMMITTEE MEMBERS",null,"13159 - EST UNCOLL OTHER TAXES RECEIVABLE (CR)",null,null,null,"Blaine"]
[210,"GENERAL DEBT SERVICE FUND",null,13159,"EST UNCOLL OTHER TAXES RECEIVABLE (CR)",null,162,"VOLUNTEER FIREMEN",null,"13211 - ACCOUNTS RECEIVABLE REGULAR",null,null,null,"Bluff City"]
[220,"SPECIAL DEBT SERVICE FUND",null,13211,"ACCOUNTS RECEIVABLE REGULAR",null,163,"JURY AND WITNESS",null,"13219 - EST UNCOLL A/R REGULAR (CR)",null,null,null,"Bolivar"]
[230,"TENNESSEE MUNICIPAL BOND FUND",null,13219,"EST UNCOLL A/R REGULAR (CR)",null,164,"OFFICER'S FEES",null,"13221 - ACCOUNTS RECEIVABLE - CUSTOMERS",null,null,null,"Braden"]
[240,"EDUCATION DEBT SERVICE FUND",null,13221,"ACCOUNTS RECEIVABLE - CUSTOMERS",null,165,"COURT COSTS",null,"13227 - ACCOUNT S RECEIVABLE - CUSTOMERS - INACTIVE",null,null,null,"Bradford"]
[241,"SCHOOL BOND TRUST FUND",null,13227,"ACCOUNT S RECEIVABLE - CUSTOMERS - INACTIVE",null,169,"OTHER PER DIEM",null,"13229 - EST UNCOLL A/R - CUSTOMERS (CR)",null,null,null,"Brentwood"]
[242,"OTHER DEBT SERVICE FUND",null,13229,"EST UNCOLL A/R - CUSTOMERS (CR)",null,171,"FEES OF OFFICIALS",null,"13251 - CITY COURT FINES AND COSTS RECEIVABLE",null,null,null,"Brighton"]
[243,"OTHER DEBT SERVICE FUND",null,13251,"CITY COURT FINES AND COSTS RECEIVABLE",null,172,"ELECTION OFFICIALS, CLERKS, ETC.",null,"13259 - ALLOW FOR UNCOLL FINES & COSTS (CR)",null,null,null,"Bristol"]
[244,"OTHER DEBT SERVICE FUND",null,13259,"ALLOW FOR UNCOLL FINES & COSTS (CR)",null,173,"JURY AND WITNESS FEES",null,"13260 - RETURNED CHECKS RECEIVABLE",null,null,null,"Brownsville"]
[245,"OTHER DEBT SERVICE FUND",null,13260,"RETURNED CHECKS RECEIVABLE",null,191,"OTHER PERSONAL SERVICES",null,"13291 - OTHER ACCOUNTS RECEIVABLE",null,null,null,"Bruceton"]
[246,"OTHER DEBT SERVICE FUND",null,13291,"OTHER ACCOUNTS RECEIVABLE",null,211,"POSTAGE, BOX RENT/LEASE, ETC.",null,"13299 - ALLOW FOR UNCOLL ACCTS REC (CR)",null,null,null,"Bulls Gap"]
[311,"GENERAL CAPITAL PROJECTS FUND",null,13299,"ALLOW FOR UNCOLL ACCTS REC (CR)",null,213,"AUTOMOBILE LICENSES AND TITLES",null,{"$f":"+CONCATENATE(D42,\" - \",E42)","v":"13311 - SPECIAL ASSESSMENTS RECEIVABLE"},null,null,null,"Burlison"]
[312,"STREET CAPITAL PROJECTS FUND",null,13311,"SPECIAL ASSESSMENTS RECEIVABLE",null,216,"RADIO AND TV SERVICES",null,"13319 - EST UNCOLL SPECIAL ASSESSMENT REC (CR)",null,null,null,"Burns"]
[313,"EDUCATION CAPITAL PROJECTS FUND",null,13319,"EST UNCOLL SPECIAL ASSESSMENT REC (CR)",null,219,"OTHER COMMUNICATION AND TRANSPORTATION",null,"13411 - NOTES RECEIVABLE - REGULAR",null,null,null,"Byrdstown"]
[314,"OTHER CAPITAL PROJECTS FUND",null,13411,"NOTES RECEIVABLE - REGULAR",null,230,"PUBLICITY, SUBSCRIPTIONS, AND DUES",null,"13419 - EST UNCOLLECTIBLE NOTES RECEIVABLE (CR)",null,null,null,"Calhoun"]
[315,"OTHER CAPITAL PROJECTS FUND",null,13419,"EST UNCOLLECTIBLE NOTES RECEIVABLE (CR)",null,231,"PUBLICATION OF FORMAL AND LEGAL NOTICES",null,"13440 - LEASES RECEIVABLE - CURRENT",null,null,null,"Camden"]
[316,"OTHER CAPITAL PROJECTS FUND",null,13440,"LEASES RECEIVABLE - CURRENT",null,233,"SUBSCRIPTIONS TO NEWSPAPERS AND PERIODICALS",null,"13441 - PPP RECEIVABLE - CURRENT",null,null,null,"Carthage"]
[317,"OTHER CAPITAL PROJECTS FUND",null,13441,"PPP RECEIVABLE - CURRENT",null,234,"TAX, LAW, OR OTHER SERVICES ON A SUBSCRIPTION BASIS",null,"13510 - SALARY ADVANCES",null,null,null,"Caryville"]
[318,"OTHER CAPITAL PROJECTS FUND",null,13510,"SALARY ADVANCES",null,235,"MEMBERSHIPS, REGISTRATION FEES, AND TUITION",null,"13520 - TRAVEL ADVANCES",null,null,null,"Cedar Hill"]
[411,"WATER FUND",null,13520,"TRAVEL ADVANCES",null,236,"PUBLIC RELATION",null,"13611 - DUE FROM GENERAL FUND",null,null,null,"Celina"]
[412,"SEWER FUND",null,13611,"DUE FROM GENERAL FUND",null,239,"OTHER PUBLICITY, SUBSCRIPTIONS, AND DUES",null,"13613 - DUE FROM SPECIAL REVENUE FUNDS",null,null,null,"Centertown"]
[413,"WATER & SEWER FUND",null,13613,"DUE FROM SPECIAL REVENUE FUNDS",null,241,"ELECTRIC",null,"13620 - DUE FROM DEBT SERVICE FUNDS",null,null,null,"Centerville"]
[415,"NATURAL GAS FUND",null,13620,"DUE FROM DEBT SERVICE FUNDS",null,242,"WATER",null,"13630 - DUE FROM CAPITAL PROJECTS FUNDS",null,null,null,"Chapel Hill"]
[416,"STORM WATER UTILITY FUND",null,13630,"DUE FROM CAPITAL PROJECTS FUNDS",null,243,"SEWER",null,"13640 - DUE FROM ENTERPRISE FUNDS",null,null,null,"Charleston"]
[421,"SOLID WASTE MANAGEMENT FUND",null,13640,"DUE FROM ENTERPRISE FUNDS",null,244,"GAS",null,"13650 - DUE FROM INTERNAL SERVICE FUNDS",null,null,null,"Charlotte"]
[422,"SOLID WASTE COLLECTION FUND",null,13650,"DUE FROM INTERNAL SERVICE FUNDS",null,245,"TELEPHONE AND OTHER COMMUNICATIONS",null,"13660 - DUE FROM TRUST AND CUSTODIAL FUNDS",null,null,null,"Chattanooga"]
[423,"SOLID WASTE DISPOSAL FUND",null,13660,"DUE FROM TRUST AND CUSTODIAL FUNDS",null,246,"FIRE HYDRANT RENTAL/LEASE",null,"13670 - DUE FROM SPECIAL ASSESSMENT FUNDS",null,null,null,"Church Hill"]
[424,"SOLID WASTE COLLECTION & DISPOSAL FUND",null,13670,"DUE FROM SPECIAL ASSESSMENT FUNDS",null,247,"STREET LIGHTING (ELECTRIC AND MAINT.)",null,"13710 - DUE FROM FEDERAL GOVERNMENT",null,null,null,"Clarksburg"]
[431,"AIRPORT FUND",null,13710,"DUE FROM FEDERAL GOVERNMENT",null,249,"OTHER UTILITY SERVICES",null,"13730 - DUE FROM STATE OF TENN - STATE GRANTS",null,null,null,"Clarksville"]
[432,"HOSPITAL FUND",null,13730,"DUE FROM STATE OF TENN - STATE GRANTS",null,251,"MEDICAL, DENTAL, VETERINARY, AND VITAL STATISTICS",null,"13740 - DUE FROM STATE OF TENN - STATE REV ALLOCATION",null,null,null,"Cleveland"]
[433,"PUBLIC TRANSIT FUND",null,13740,"DUE FROM STATE OF TENN - STATE REV ALLOCATION",null,252,"LEGAL SERVICES",null,"13741 - DUE FROM STATE - SALES TAX",null,null,null,"Clifton"]
[434,"ELECTRIC UTILITY FUND",null,13741,"DUE FROM STATE - SALES TAX",null,253,"ACCOUNTING AND AUDITING SERVICES",null,"13742 - DUE FROM STATE - INCOME TAX",null,null,null,"Clinton"]
[435,"CABLE/BROADBAND FUND",null,13742,"DUE FROM STATE - INCOME TAX",null,254,"ARCHITECTURAL, ENGINEERING, AND LANDSCAPING SERVICES",null,"13743 - DUE FROM STATE - BEER TAX",null,null,null,"Coalmont"]
[436,"GOLF COURSE FUND",null,13743,"DUE FROM STATE - BEER TAX",null,255,"DATA PROCESSING SUPPORT CHARGES",null,"13744 - DUE FROM STATE - ALCOHOLIC BEVERAGE TAX",null,null,null,"Collegedale"]
[437,"EMERGENCY COMMUNICATIONS DISTRICT FUND",null,13744,"DUE FROM STATE - ALCOHOLIC BEVERAGE TAX",null,256,"CONSULTANT'S SERVICES",null,"13745 - DUE FROM STATE - GAS AND MOTOR FUEL TAX",null,null,null,"Collierville"]
[438,"OTHER ENTERPRISE FUND",null,13745,"DUE FROM STATE - GAS AND MOTOR FUEL TAX",null,257,"PLANNING AND ZONING SERVICES",null,"13746 - DUE FROM STATE - CITY STREETS AND TRANSP FUNDS",null,null,null,"Collinwood"]
[439,"OTHER ENTERPRISE FUND",null,13746,"DUE FROM STATE - CITY STREETS AND TRANSP FUNDS",null,259,"OTHER PROFESSIONAL SERVICES",null,"13747 - DUE FROM STATE - SANITARY LANDFILL FUNDS",null,null,null,"Columbia"]
[440,"OTHER ENTERPRISE FUND",null,13747,"DUE FROM STATE - SANITARY LANDFILL FUNDS",null,261,"REPAIR AND MAINTENANCE - MOTOR VEHICLES",null,{"$f":"+CONCATENATE(D68,\" - \",E68)","v":"13749 - DUE FROM STATE - OTHER SHARED REVENUES"},null,null,null,"Cookeville"]
[441,"OTHER ENTERPRISE FUND",null,13749,"DUE FROM STATE - OTHER SHARED REVENUES",null,262,"REPAIR AND MAINTENANCE - OTHER MACHINERY AND EQUIPMENT",null,"13750 - DUE FROM STATE OF TENN - OTHER REVENUE ALLOCATION",null,null,null,"Coopertown"]
[442,"OTHER ENTERPRISE FUND",null,13750,"DUE FROM STATE OF TENN - OTHER REVENUE ALLOCATION",null,263,"REPAIR AND MAINTENANCE - FURNITURE, OFFICE MACHINES",null,"13760 - DUE FROM COUNTY GOVERNMENT - SHARED REVENUE",null,null,null,"Copperhill"]
[443,"OTHER ENTERPRISE FUND",null,13760,"DUE FROM COUNTY GOVERNMENT - SHARED REVENUE",null,264,"REPAIR AND MAINT TRAFFIC - LIGHTS, PARKING METERS, OTHER",null,"13770 - DUE FROM OTHER LOCAL GOVT.",null,null,null,"Cornersville"]
[444,"OTHER ENTERPRISE FUND",null,13770,"DUE FROM OTHER LOCAL GOVT.",null,265,"REPAIR AND MAINTENANCE - GROUNDS AND GROUND IMPROVEMENTS",null,"13811 - ADVANCE TO GENERAL FUND",null,null,null,"Cottage Grove"]
[445,"OTHER ENTERPRISE FUND",null,13811,"ADVANCE TO GENERAL FUND",null,266,"REPAIR AND MAINTENANCE - BUILDINGS",null,"13813 - ADVANCE TO SPECIAL REVENUE FUNDS",null,null,null,"Covington"]
[446,"OTHER ENTERPRISE FUND",null,13813,"ADVANCE TO SPECIAL REVENUE FUNDS",null,267,"REPAIR AND MAINTENANCE - COMMUNICATIONS",null,"13820 - ADVANCE TO DEBT SERVICE FUNDS",null,null,null,"Cowan"]
[447,"OTHER ENTERPRISE FUND",null,13820,"ADVANCE TO DEBT SERVICE FUNDS",null,268,"REPAIR AND MAINTENANCE - ROADS AND STREETS",null,"13830 - ADVANCE TO CAPITAL PROJECTS FUNDS",null,null,null,"Crab Orchard"]
[510,"CENTRAL MAINTENANCE/GARAGE FUND",null,13830,"ADVANCE TO CAPITAL PROJECTS FUNDS",null,269,"REPAIR AND MAINTENANCE - OTHER REPAIR AND MAINTENANCE",null,"13840 - ADVANCE TO ENTERPRISE FUNDS",null,null,null,"Cross Plains"]
[511,"CENTRAL SUPPLY FUND",null,13840,"ADVANCE TO ENTERPRISE FUNDS",null,281,"MOTOR POOL",null,"13860 - ADVANCE TO INTERNAL SERVICE FUNDS",null,null,null,"Crossville"]
[512,"SELF-INSURANCE FUND",null,13860,"ADVANCE TO INTERNAL SERVICE FUNDS",null,282,"EMPLOYEE AUTOMOBILE ALLOWANCE",null,"13870 - ADVANCE TO TRUST AND CUSTODIAL FUND",null,null,null,"Crump"]
[513,"WORKERS' COMPENSATION FUND",null,13870,"ADVANCE TO TRUST AND CUSTODIAL FUND",null,283,"OUT-OF-TOWN EXPENSE",null,"13880 - ADVANCE TO SPECIAL ASSESSMENT FUNDS",null,null,null,"Cumberland City"]
[514,"UNEMPLOYMENT COMPENSATION FUND",null,13880,"ADVANCE TO SPECIAL ASSESSMENT FUNDS",null,286,"VEHICLE LEASE/RENTAL",null,"13910 - INTEREST RECEIVABLE ON INVESTMENTS",null,null,null,"Cumberland Gap"]
[515,"OTHER INTERNAL SERVICE FUND",null,13910,"INTEREST RECEIVABLE ON INVESTMENTS",null,287,"MEALS AND ENTERTAINMENT",null,"14100 - INVENTORY OF SUPPLIES, MATERIALS, GAS, OTHER",null,null,null,"Dandridge"]
[516,"OTHER INTERNAL SERVICE FUND",null,14100,"INVENTORY OF SUPPLIES, MATERIALS, GAS, OTHER",null,289,"OTHER TRAVEL",null,"14990 - OTHER INVENTORY ITEMS FOR RESALE",null,null,null,"Dayton"]
[517,"OTHER INTERNAL SERVICE FUND",null,14990,"OTHER INVENTORY ITEMS FOR RESALE",null,291,"AMBULANCE, CLINIC, AND HOSPITAL SERVICES",null,"15110 - PREPAID INSURANCE",null,null,null,"Decatur"]
[518,"OTHER INTERNAL SERVICE FUND",null,15110,"PREPAID INSURANCE",null,292,"LEASE/SBITA PAYMENTS",null,"15190 - OTHER PREPAID EXPENSES",null,null,null,"Decaturville"]
[519,"OTHER INTERNAL SERVICE FUND",null,15190,"OTHER PREPAID EXPENSES",null,295,"LANDFILL SERVICES",null,"15210 - DEPOSITS - CUSTOMERS, RIGHT-OF-WAY, DEVELOPMENT, OTHER",null,null,null,"Decherd"]
[611,"PENSION TRUST FUND",null,15210,"DEPOSITS - CUSTOMERS, RIGHT-OF-WAY, DEVELOPMENT, OTHER",null,296,"JAIL FEES",null,"15410 - UNAMORTIZED DISCOUNTS ON INVESTMENTS",null,null,null,"Dickson"]
[612,"OPEB TRUST FUND",null,15410,"UNAMORTIZED DISCOUNTS ON INVESTMENTS",null,297,"LEPA MATCHING",null,"15420 - UNAMORTIZED PREMIUMS ON INVESTMENTS",null,null,null,"Dover"]
[613,"PRIVATE PURPOSE TRUST FUND",null,15420,"UNAMORTIZED PREMIUMS ON INVESTMENTS",null,298,"COLLECTION FEES",null,"15480 - LEASES RECEIVABLE - LONG-TERM",null,null,null,"Dowelltown"]
[614,"OTHER PENSION TRUST FUND #2 ",null,15480,"LEASES RECEIVABLE - LONG-TERM",null,299,"OTHER",null,"15481 - PPP RECEIVABLE - LONG-TERM",null,null,null,"Doyle"]
[615,"OPEB TRUST FUND #2",null,15481,"PPP RECEIVABLE - LONG-TERM",null,311,"OFFICE STATIONERY AND FORMS",null,"15490 - OTHER  DEBITS",null,null,null,"Dresden"]
[616,"PRIVATE PURPOSE TRUST FUND #2",null,15490,"OTHER  DEBITS",null,312,"SMALL ITEMS OF EQUIPMENT",null,"15500 - OTHER ASSETS",null,null,null,"Ducktown"]
[619,"DRUG ENFORCEMENT FUND",null,15500,"OTHER ASSETS",null,319,"OTHER OFFICE SUPPLIES AND MATERIALS",null,"15501 - NET PENSION ASSET",null,null,null,"Dunlap"]
[620,"CEMETARY CARE FUND",null,15501,"NET PENSION ASSET",null,321,"AGRICULTURE AND HORTICULTURE SUPPLIES",null,"15502 - NET OPEB ASSET",null,null,null,"Dyer"]
[621,"OTHER TRUST FUND",null,15502,"NET OPEB ASSET",null,322,"CHEMICAL, LABORATORY, AND MEDICAL SUPPLIES",null,"16100 - LAND",null,null,null,"Dyersburg"]
[622,"OTHER TRUST FUND",null,16100,"LAND",null,323,"FOOD",null,"16200 - BUILDINGS",null,null,null,"Eagleville"]
[623,"OTHER TRUST FUND",null,16200,"BUILDINGS",null,324,"HOUSEHOLD AND JANITORIAL SUPPLIES",null,"16290 - ACCUMULATED DEPRECIATION - BUILDINGS (CR)",null,null,null,"East Ridge"]
[624,"OTHER TRUST FUND",null,16290,"ACCUMULATED DEPRECIATION - BUILDINGS (CR)",null,325,"RECREATION SUPPLIES",null,"16300 - IMPROVEMENTS OTHER THAN BUILDINGS",null,null,null,"Eastview"]
[625,"OTHER TRUST FUND",null,16300,"IMPROVEMENTS OTHER THAN BUILDINGS",null,326,"CLOTHING AND UNIFORMS",null,"16390 - ACCUMULATED DEPRECIATION - IMPR OTHER THAN BUILDINGS (CR)",null,null,null,"Elizabethton"]
[651,"PENSION FUND",null,16390,"ACCUMULATED DEPRECIATION - IMPR OTHER THAN BUILDINGS (CR)",null,327,"FIRE ARM SUPPLIES",null,"16411 - GENERAL PURPOSE EQUIPMENT",null,null,null,"Elkton"]
[652,"OPEB FUND",null,16411,"GENERAL PURPOSE EQUIPMENT",null,328,"EDUCATIONAL SUPPLIES",null,"16419 - ACCUMULATED DEPRECIATION - GENERAL PURPOSE EQUIPMENT (CR)",null,null,null,"Englewood"]
[653,"DEFERRED COMPENSATION FUND",null,16419,"ACCUMULATED DEPRECIATION - GENERAL PURPOSE EQUIPMENT (CR)",null,329,"OTHER OPERATING SUPPLIES",null,"16421 - OPERATING EQUIPMENT",null,null,null,"Enville"]
[654,"LITIGANTS, HEIRS, AND OTHERS FUND",null,16421,"OPERATING EQUIPMENT",null,331,"GAS, OIL, DIESEL FUEL, GREASE, ETC.",null,"16429 - ACCUMULATED DEPRECIATION - OPERATING EQUIPMENT (CR)",null,null,null,"Erin"]
[655,"CEMETERY CARE FUND",null,16429,"ACCUMULATED DEPRECIATION - OPERATING EQUIPMENT (CR)",null,332,"VEHICLE PARTS & REPAIR",null,"16431 - ROLLING STOCK",null,null,null,"Erwin"]
[656,"SEIZED ASSETS FUND",null,16431,"ROLLING STOCK",null,333,"OTHER EQUIPMENT PARTS AND REPAIRS",null,"16439 - ACCUMULATED DEPRECIATION - ROLLING STOCK (CR)",null,null,null,"Estill Springs"]
[657,"OTHER CUSTODIAL FUND",null,16439,"ACCUMULATED DEPRECIATION - ROLLING STOCK (CR)",null,334,"TIRES, TUBES AND ETC.",null,"16441 - OFFICE FURNITURE & EQUIPMENT",null,null,null,"Ethridge"]
[658,"OTHER CUSTODIAL FUND",null,16441,"OFFICE FURNITURE & EQUIPMENT",null,338,"REPAIR PARTS FOR WATER OR SEWER LINES, METERS, ETC",null,"16449 - ACCUMULATED DEPRECIATION - OFFICE FURNITURE & EQUIPMENT (CR)",null,null,null,"Etowah"]
[659,"OTHER CUSTODIAL FUND",null,16449,"ACCUMULATED DEPRECIATION - OFFICE FURNITURE & EQUIPMENT (CR)",null,339,"OTHER",null,"16451 - VEHICLES",null,null,null,"Fairview"]
[660,"OTHER CUSTODIAL FUND",null,16451,"VEHICLES",null,341,"CONSUMABLE TOOLS",null,"16459 - ACCUMULATED DEPRECIATION - VEHICLES",null,null,null,"Farragut"]
[661,"OTHER CUSTODIAL FUND",null,16459,"ACCUMULATED DEPRECIATION - VEHICLES",null,342,"SIGN PARTS AND SUPPLIES",null,"16510 - CONSTRUCTION IN PROGRESS",null,null,null,"Fayetteville"]
[701,"ENDOWMENT",null,16510,"CONSTRUCTION IN PROGRESS",null,343,"TRAFFIC SIGNAL SUPPLIES",null,"16610 - WATER PLANT IN OPERATION",null,null,null,"Finger"]
[702,"OTHER PERMANENT FUND",null,16610,"WATER PLANT IN OPERATION",null,344,"SAFETY SUPPLIES",null,"16619 - ACCUMULATED DEPRECIATION - WATER PLANT",null,null,null,"Forest Hills"]
[703,"OTHER PERMANENT FUND",null,16619,"ACCUMULATED DEPRECIATION - WATER PLANT",null,345,"OTHER REPAIR AND MAINTENANCE SUPPLIES",null,"16620 - SEWER PLANT IN OPERATION",null,null,null,"Franklin"]
[704,"OTHER PERMANENT FUND",null,16620,"SEWER PLANT IN OPERATION",null,351,"NATURAL GAS PURCHASED FOR RESALE",null,"16629 - ACCUMULATED DEPRECIATION - SEWER PLANT",null,null,null,"Friendship"]
[705,"OTHER PERMANENT FUND",null,16629,"ACCUMULATED DEPRECIATION - SEWER PLANT",null,352,"MANUFACTURED GAS FOR RESALE",null,"16630 - ELECTRIC PLANT IN OPERATION",null,null,null,"Friendsville"]
[706,"OTHER PERMANENT FUND",null,16630,"ELECTRIC PLANT IN OPERATION",null,353,"WATER PURCHASED FOR RESALE",null,"16639 - ACCUMULATED DEPRECIATION - ELECTRIC PLANT",null,null,null,"Gadsden"]
[null,null,null,16639,"ACCUMULATED DEPRECIATION - ELECTRIC PLANT",null,354,"ELECTRICITY PURCHASED FOR RESALE",null,"16640 - WATER & SEWER PLANT IN OPERATION",null,null,null,"Gainesboro"]
[null,null,null,16640,"WATER & SEWER PLANT IN OPERATION",null,391,"WATER METERS",null,"16649 - ACCUMULATED DEPRECIATION - WASTER & SEWER PLANT",null,null,null,"Gallatin"]
[null,null,null,16649,"ACCUMULATED DEPRECIATION - WASTER & SEWER PLANT",null,392,"FIRE HYDRANTS",null,"16650 - NATURAL GAS PLANT IN OPERATION",null,null,null,"Gallaway"]
[null,null,null,16650,"NATURAL GAS PLANT IN OPERATION",null,420,"METAL PRODUCTS",null,"16659 - ACCUMULATED DEPRECIATION - NATURAL GAS PLANT",null,null,null,"Garland"]
[null,null,null,16659,"ACCUMULATED DEPRECIATION - NATURAL GAS PLANT",null,430,"WOOD PRODUCTS",null,"16711 - INTANGIBLE RIGHT TO USE ASSETS - LAND LEASES",null,null,null,"Gates"]
[null,null,null,16711,"INTANGIBLE RIGHT TO USE ASSETS - LAND LEASES",null,440,"PLASTIC PRODUCTS",null,"16719 - ACCUMULATED AMORTIZATION - LAND LEASES",null,null,null,"Gatlinburg"]
[null,null,null,16719,"ACCUMULATED AMORTIZATION - LAND LEASES",null,451,"CRUSHED STONE",null,"16721 - INTANGIBLE RIGHT TO USE ASSETS - BUILDING LEASES",null,null,null,"Germantown"]
[null,null,null,16721,"INTANGIBLE RIGHT TO USE ASSETS - BUILDING LEASES",null,452,"GRAVEL AND SAND",null,"16729 - ACCUMULATED AMORTIZATION - BUILDING LEASES",null,null,null,"Gibson"]
[null,null,null,16729,"ACCUMULATED AMORTIZATION - BUILDING LEASES",null,453,"DIRT AND TOPSOIL",null,"16731 - INTANGIBLE RIGHT TO USE ASSETS - OTHER CAPITAL ASSET LEASES",null,null,null,"Gilt Edge"]
[null,null,null,16731,"INTANGIBLE RIGHT TO USE ASSETS - OTHER CAPITAL ASSET LEASES",null,454,"SODIUM CHLORIDE",null,"16739 - ACCUMULATED AMORTIZATION - OTHER CAPITAL ASSET LEASES",null,null,null,"Gleason"]
[null,null,null,16739,"ACCUMULATED AMORTIZATION - OTHER CAPITAL ASSET LEASES",null,461,"ELECTRICAL FIXTURES AND SMALL APPLIANCES",null,"16741 - INTANGIBLE RIGHT TO USE ASSETS - PPP",null,null,null,"Goodlettsville"]
[null,null,null,16741,"INTANGIBLE RIGHT TO USE ASSETS - PPP",null,471,"ASPHALT AND ASPHALT FILLER",null,"16749 - ACCUMULATED AMORTIZATION - PPP",null,null,null,"Gordonsville"]
[null,null,null,16749,"ACCUMULATED AMORTIZATION - PPP",null,472,"CONCRETE",null,"16751 - INTANGIBLE RIGHT TO USE ASSETS - SBITA",null,null,null,"Grand Junction"]
[null,null,null,16751,"INTANGIBLE RIGHT TO USE ASSETS - SBITA",null,481,"DAILY COVER MATERIAL",null,"16759 - ACCUMULATED AMORTIZATION - SBITA",null,null,null,"Graysville"]
[null,null,null,16759,"ACCUMULATED AMORTIZATION - SBITA",null,482,"DRAINAGE MATERIAL",null,"19100 - DEFERRED OUTFLOWS OF RESOURCES - PENSIONS",null,null,null,"Greenback"]
[null,null,null,19100,"DEFERRED OUTFLOWS OF RESOURCES - PENSIONS",null,483,"GEOTEXTILE MATERIAL",null,"19200 - DEFERRED OUTFLOWS OF RESOURCES - OPEB",null,null,null,"Greenbrier"]
[null,null,null,19200,"DEFERRED OUTFLOWS OF RESOURCES - OPEB",null,484,"SYNTHETIC MEMBRANE",null,{"$f":"+CONCATENATE(D132,\" - \",E132)","v":"19300 - DEFERRED OUTFLOWS - OTHER"},null,null,null,"Greeneville"]
[null,null,null,19300,"DEFERRED OUTFLOWS - OTHER",null,485,"LINER MATERIAL",null,"19310 - DEFERRED TRANSFERRED PPP",null,null,null,"Greenfield"]
[null,null,null,19310,"DEFERRED TRANSFERRED PPP",null,486,"WIRE OR FENCING",null,"19311 - DEFERRED LOSS ON REFUNDING",null,null,null,"Gruetli-Laager"]
[null,null,null,19311,"DEFERRED LOSS ON REFUNDING",null,487,"TESTING SUPPLIES",null,"19312 - DEFERRED LOSS ON SALE-LEASEBACK",null,null,null,"Guys"]
[null,null,null,19312,"DEFERRED LOSS ON SALE-LEASEBACK",null,488,"NATURAL MATERIALS",null,"19313 - DEFERRED CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENT(S)",null,null,null,"Halls"]
[null,null,null,19313,"DEFERRED CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENT(S)",null,489,"OTHER LANDFILL MATERIALS",null,"19314 - EXCESS CONSIDERATION PROVIDED FOR ACQUISITION",null,null,null,"Harriman"]
[null,null,null,19314,"EXCESS CONSIDERATION PROVIDED FOR ACQUISITION",null,491,"OTHER MATERIALS",null,"21050 - BANK OVERDRAFT",null,null,null,"Harrogate"]
[null,null,null,21050,"BANK OVERDRAFT",null,511,"GENERAL LIABILITY INSURANCE",null,"21120 - ACCOUNTS PAYABLE",null,null,null,"Hartsville"]
[null,null,null,21120,"ACCOUNTS PAYABLE",null,512,"PROFESSIONAL LIABILITY",null,"21121 - STATE SALES TAX PAYABLE",null,null,null,"Henderson"]
[null,null,null,21121,"STATE SALES TAX PAYABLE",null,514,"SURETY BONDS - OFFICIALS AND EMPLOYEES",null,"21190 - OTHER PAYABLES",null,null,null,"Hendersonville"]
[null,null,null,21190,"OTHER PAYABLES",null,515,"WORKERS COMPENSATION INSURANCE",null,"21210 - EMPLOYEE PAYROLL TAXES PAYABLE",null,null,null,"Henning"]
[null,null,null,21210,"EMPLOYEE PAYROLL TAXES PAYABLE",null,519,"OTHER LIABILITY INSURANCE",null,"21211 - SOCIAL SECURITY TAXES PAYABLE",null,null,null,"Henry"]
[null,null,null,21211,"SOCIAL SECURITY TAXES PAYABLE",null,521,"BUILDING INSURANCE",null,"21212 - WITHHOLDING TAXES PAYABLE",null,null,null,"Hickory Valley"]
[null,null,null,21212,"WITHHOLDING TAXES PAYABLE",null,522,"VEHICLE INSURANCE",null,"21214 - MEDICARE TAXES PAYABLE",null,null,null,"Hohenwald"]
[null,null,null,21214,"MEDICARE TAXES PAYABLE",null,523,"EQUIPMENT INSURANCE",null,"21220 - EMPLOYEE INSURANCE DEDUCTIONS PAYABLE",null,null,null,"Hollow Rock"]
[null,null,null,21220,"EMPLOYEE INSURANCE DEDUCTIONS PAYABLE",null,524,"BOILER INSURANCE",null,"21221 - ANNUITIES PAYABLE",null,null,null,"Hornbeak"]
[null,null,null,21221,"ANNUITIES PAYABLE",null,531,"BUILDING AND OFFICE RENTAL/LEASE",null,"21241 - DUE TO STATE RETIREMENT SYSTEM",null,null,null,"Hornsby"]
[null,null,null,21241,"DUE TO STATE RETIREMENT SYSTEM",null,532,"LAND RENTAL/LEASE",null,"21242 - DUE TO PRIVATE RETIREMENT SYSTEM (INSURANCE CO)",null,null,null,"Humboldt"]
[null,null,null,21242,"DUE TO PRIVATE RETIREMENT SYSTEM (INSURANCE CO)",null,533,"MACHINERY AND EQUIPMENT RENTAL/LEASE",null,"21243 - DUE TO CITY RETIREMENT SYSTEM (SELF-ADMINISTER)",null,null,null,"Huntingdon"]
[null,null,null,21243,"DUE TO CITY RETIREMENT SYSTEM (SELF-ADMINISTER)",null,541,"DEPRECIATION EXPENSE",null,"21250 - PROFESSIONAL DUES PAYABLE",null,null,null,"Huntland"]
[null,null,null,21250,"PROFESSIONAL DUES PAYABLE",null,551,"TRUSTEE FEES",null,"21260 - UNION DUES PAYABLE",null,null,null,"Huntsville"]
[null,null,null,21260,"UNION DUES PAYABLE",null,552,"AMORTIZATION OF BOND PREMIUM",null,"21270 - GARNISHMENT PAYABLE",null,null,null,"Jacksboro"]
[null,null,null,21270,"GARNISHMENT PAYABLE",null,553,"AMORTIZATION OF ANNUITIES PURCHASED",null,"21280 - CREDIT UNION PAYABLE",null,null,null,"Jackson"]
[null,null,null,21280,"CREDIT UNION PAYABLE",null,554,"INVESTMENT COSTS",null,"21290 - OTHER PAYROLL DEDUCTIONS PAYABLE",null,null,null,"Jamestown"]
[null,null,null,21290,"OTHER PAYROLL DEDUCTIONS PAYABLE",null,555,"BANK SERVICE CHARGES",null,"21305 - CONTRACTS PAYABLE",null,null,null,"Jasper"]
[null,null,null,21305,"CONTRACTS PAYABLE",null,559,"OTHER INVESTMENT COSTS",null,"21310 - INTEREST PAYABLE",null,null,null,"Jefferson City"]
[null,null,null,21310,"INTEREST PAYABLE",null,561,"APPLICATION FEE",null,"21320 - CONTRACTS PAYABLE RETAINED PERCENTAGE",null,null,null,"Jellico"]
[null,null,null,21320,"CONTRACTS PAYABLE RETAINED PERCENTAGE",null,562,"TIPPING FEE (SURCHARGE)",null,"21411 - DUE TO GENERAL FUND",null,null,null,"Johnson City"]
[null,null,null,21411,"DUE TO GENERAL FUND",null,563,"OTHER LANDFILL FEES",null,"21414 - DUE TO SPECIAL REVENUE FUNDS",null,null,null,"Jonesborough"]
[null,null,null,21414,"DUE TO SPECIAL REVENUE FUNDS",null,564,"ANNUAL MAINTENANCE FEES",null,"21420 - DUE TO DEBT SERVICE FUNDS",null,null,null,"Kenton"]
[null,null,null,21420,"DUE TO DEBT SERVICE FUNDS",null,565,"PERMIT FEES",null,"21430 - DUE TO CAPITAL PROJECTS FUNDS",null,null,null,"Kimball"]
[null,null,null,21430,"DUE TO CAPITAL PROJECTS FUNDS",null,566,"SANITARY SURVEY FEES",null,"21440 - DUE TO ENTERPRISE FUNDS",null,null,null,"Kingsport"]
[null,null,null,21440,"DUE TO ENTERPRISE FUNDS",null,567,"PLANS REVIEW FEES",null,"21450 - DUE TO INTERNAL SERVICE FUNDS",null,null,null,"Kingston"]
[null,null,null,21450,"DUE TO INTERNAL SERVICE FUNDS",null,568,"ANNUAL EMISSIONS FEES",null,"21460 - DUE TO TRUST AND CUSTODIAL FUNDS",null,null,null,"Kingston Springs"]
[null,null,null,21460,"DUE TO TRUST AND CUSTODIAL FUNDS",null,569,"OTHER STATE FEES AND CHARGES",null,"21470 - DUE TO SPECIAL ASSESSMENT FUNDS",null,null,null,"Knoxville"]
[null,null,null,21470,"DUE TO SPECIAL ASSESSMENT FUNDS",null,591,"OASI ADMINISTRATIVE COSTS",null,"21510 - DUE TO FEDERAL GOVERNMENT",null,null,null,"La Grange"]
[null,null,null,21510,"DUE TO FEDERAL GOVERNMENT",null,592,"PAYMENTS IN LIEU OF TAXES",null,"21520 - DUE TO STATE OF TENNESSEE",null,null,null,"La Vergne"]
[null,null,null,21520,"DUE TO STATE OF TENNESSEE",null,593,"DISCOUNTS LOST",null,"21530 - DUE TO COUNTY GOVERNMENT",null,null,null,"Lafayette"]
[null,null,null,21530,"DUE TO COUNTY GOVERNMENT",null,594,"RETIREMENT - ADMINISTRATIVE COSTS",null,"21540 - DUE TO UTILITY DISTRICTS & BOARDS",null,null,null,"LaFollette"]
[null,null,null,21540,"DUE TO UTILITY DISTRICTS & BOARDS",null,595,"DISCOUNT ON TAXES",null,"21550 - DUE TO COURT RELATED PARTIES, APPEARANCE BOND",null,null,null,"Lakeland"]
[null,null,null,21550,"DUE TO COURT RELATED PARTIES, APPEARANCE BOND",null,596,"PENALTIES FOR LATE FILING",null,"21600 - ADVANCES FROM OTHER FUNDS",null,null,null,"Lakesite"]
[null,null,null,21600,"ADVANCES FROM OTHER FUNDS",null,599,"OTHER",null,"21701 - MATURED BONDS PAYABLE",null,null,null,"Lawrenceburg"]
[null,null,null,21701,"MATURED BONDS PAYABLE",null,611,"COSTS OF SALES - PURCHASED POWER",null,"21702 - MATURED BOND INTEREST PAYABLE",null,null,null,"Lebanon"]
[null,null,null,21702,"MATURED BOND INTEREST PAYABLE",null,621,"DISTRIBUTION - GENERAL",null,"21703 - BONDS PAYABLE - CURRENT (NEXT YEAR REQUIREMENTS)",null,null,null,"Lenoir City"]
[null,null,null,21703,"BONDS PAYABLE - CURRENT (NEXT YEAR REQUIREMENTS)",null,631,"METER READING",null,"21710 - MATURED NOTES PAYABLE",null,null,null,"Lewisburg"]
[null,null,null,21710,"MATURED NOTES PAYABLE",null,632,"RECORDS AND COLLECTIONS",null,"21720 - MATURED NOTE INTEREST PAYABLE",null,null,null,"Lexington"]
[null,null,null,21720,"MATURED NOTE INTEREST PAYABLE",null,633,"PAYMENT ASSISTANCE",null,"21730 - NOTES PAYABLE - CURRENT (NEXT YEAR REQUIREMENTS)",null,null,null,"Liberty"]
[null,null,null,21730,"NOTES PAYABLE - CURRENT (NEXT YEAR REQUIREMENTS)",null,634,"ADVERTISING, PUBLIC NOTICES, ETC",null,"21770 - INTEREST PAYABLE",null,null,null,"Linden"]
[null,null,null,21770,"INTEREST PAYABLE",null,635,"INFORMATION PROCESSING",null,"21820 - ACCRUED WAGES PAYABLE",null,null,null,"Livingston"]
[null,null,null,21820,"ACCRUED WAGES PAYABLE",null,636,"OTHER",null,"21830 - ACCRUED TAXES PAYABLE",null,null,null,"Lobelville"]
[null,null,null,21830,"ACCRUED TAXES PAYABLE",null,651,"MAINTENANCE AND DISTRIBUTION - INFRASTRUCTURE",null,"21840 - ACCRUED SICK LEAVE",null,null,null,"Lookout Mountain"]
[null,null,null,21840,"ACCRUED SICK LEAVE",null,652,"MAINTENANCE AND DISTRIBUTION - EQUIPMENT",null,"21850 - ACCRUED VACATION LEAVE",null,null,null,"Loretto"]
[null,null,null,21850,"ACCRUED VACATION LEAVE",null,653,"MAINTENANCE AND DISTRIBUTION - METERS",null,"21890 - OTHER ACCRUED PAYABLES",null,null,null,"Loudon"]
[null,null,null,21890,"OTHER ACCRUED PAYABLES",null,654,"MAINTENANCE AND DISTRIBUTION - OTHER",null,"21910 - CUSTOMER DEPOSITS",null,null,null,"Louisville"]
[null,null,null,21910,"CUSTOMER DEPOSITS",null,680,"BOND PRINCIPAL",null,"21970 - LEASE PAYABLE - CURRENT",null,null,null,"Luttrell"]
[null,null,null,21970,"LEASE PAYABLE - CURRENT",null,681,"NOTE PRINCIPAL",null,"21971 - PPP PAYABLE - CURRENT",null,null,null,"Lynchburg"]
[null,null,null,21971,"PPP PAYABLE - CURRENT",null,682,"LEASES PRINCIPAL",null,"21972 - SBITA PAYABLE - CURRENT",null,null,null,"Lynnville"]
[null,null,null,21972,"SBITA PAYABLE - CURRENT",null,683,"PPP PRINCIPAL",null,"21980 - CONDUIT DEBT PAYABLE",null,null,null,"Madisonville"]
[null,null,null,21980,"CONDUIT DEBT PAYABLE",null,684,"SBITA PRINCIPAL",null,"22100 - UNEARNED/UNAVAILABLE REVENUE",null,null,null,"Manchester"]
[null,null,null,22100,"UNEARNED/UNAVAILABLE REVENUE",null,685,"INTEREST ON BOND DEBT",null,"22110 - TAXES - UNEARNED/UNAVAILABLE",null,null,null,"Martin"]
[null,null,null,22110,"TAXES - UNEARNED/UNAVAILABLE",null,686,"INTEREST ON NOTES",null,"22111 - UNEARNED FEDERAL GRANT FUNDS - AMERICAN RESCUE PLAN ACT",null,null,null,"Maryville"]
[null,null,null,22111,"UNEARNED FEDERAL GRANT FUNDS - AMERICAN RESCUE PLAN ACT",null,687,"INTEREST ON LEASES",null,"22120 - OTHER REVENUE COLLECTED IN ADVANCE - UNEARNED",null,null,null,"Mason"]
[null,null,null,22120,"OTHER REVENUE COLLECTED IN ADVANCE - UNEARNED",null,688,"INTEREST ON PPP",null,"22200 - UNAMORTIZED PREMIUMS",null,null,null,"Maury City"]
[null,null,null,22200,"UNAMORTIZED PREMIUMS",null,689,"INTEREST ON SBITA",null,"23110 - G.O. SERIAL BONDS PAYABLE - LONG-TERM",null,null,null,"Maynardville"]
[null,null,null,23110,"G.O. SERIAL BONDS PAYABLE - LONG-TERM",null,690,"OTHER DEBT SERVICE",null,{"$f":"+CONCATENATE(D196,\" - \",E196)","v":"23120 - G.O. TERM BONDS PAYABLE - LONG-TERM"},null,null,null,"McEwen"]
[null,null,null,23120,"G.O. TERM BONDS PAYABLE - LONG-TERM",null,691,"BANK SERVICE CHARGES",null,"23130 - REVENUE BONDS PAYABLE - LONG-TERM",null,null,null,"McKenzie"]
[null,null,null,23130,"REVENUE BONDS PAYABLE - LONG-TERM",null,692,"ISSUANCE COSTS",null,"23210 - BOND ANTICIPATION NOTES PAYABLE - LONG-TERM",null,null,null,"McLemoresville"]
[null,null,null,23210,"BOND ANTICIPATION NOTES PAYABLE - LONG-TERM",null,693,"AMORTIZATION OF BOND PREMIUM",null,"23220 - CAPITAL OUTLAY NOTES PAYABLE - LONG-TERM",null,null,null,"McMinnville"]
[null,null,null,23220,"CAPITAL OUTLAY NOTES PAYABLE - LONG-TERM",null,721,"CONTRIBUTIONS TO NONPROFIT ORGANIZATIONS",null,"23230 - REVENUE ANTICIPATION NOTES PAYABLE - LONG-TERM",null,null,null,"Medina"]
[null,null,null,23230,"REVENUE ANTICIPATION NOTES PAYABLE - LONG-TERM",null,722,"GRANTS",null,"23240 - STATE LOAN PAYABLE - LONG-TERM",null,null,null,"Medon"]
[null,null,null,23240,"STATE LOAN PAYABLE - LONG-TERM",null,723,"FEDERAL RESCUE PLAN ACT GRANTS 1",null,"23250 - LEASE PAYABLE - LONG-TERM",null,null,null,"Memphis"]
[null,null,null,23250,"LEASE PAYABLE - LONG-TERM",null,724,"FEDERAL RESCUE PLAN ACT GRANTS 2",null,"23251 - PPP PAYABLE - LONG-TERM",null,null,null,"Michie"]
[null,null,null,23251,"PPP PAYABLE - LONG-TERM",null,731,"AWARDS FOR SPECIAL SERVICES RENDERED",null,"23252 - SBITA PAYABLE - LONG-TERM",null,null,null,"Middleton"]
[null,null,null,23252,"SBITA PAYABLE - LONG-TERM",null,732,"COMPENSATION FOR DAMAGES",null,"23255 - LEASE/SBITA ADVANCES (PREPAID)",null,null,null,"Milan"]
[null,null,null,23255,"LEASE/SBITA ADVANCES (PREPAID)",null,733,"PRIZES AND AWARDS",null,"23905 - COMPENSATED ABSENCES - LONG-TERM",null,null,null,"Milledgeville"]
[null,null,null,23905,"COMPENSATED ABSENCES - LONG-TERM",null,734,"JUDGMENTS AND AWARDS",null,"23910 - GRANTS PAYABLE",null,null,null,"Millersville"]
[null,null,null,23910,"GRANTS PAYABLE",null,742,"SPECIAL INVESTIGATIVE FUNDS",null,"23911 - LANDFILL/POSTCLOSURE CARE COSTS",null,null,null,"Millington"]
[null,null,null,23911,"LANDFILL/POSTCLOSURE CARE COSTS",null,760,"TRANSFERS OUT",null,"23915 - NET PENSION LIABILITY",null,null,null,"Minor Hill"]
[null,null,null,23915,"NET PENSION LIABILITY",null,761,"TRANSFERS OUT - GENERAL FUND",null,"23916 - NET OPEB LIABILITY",null,null,null,"Mitchellville"]
[null,null,null,23916,"NET OPEB LIABILITY",null,762,"TRANSFERS OUT - SANITATION FUND",null,"23917 - UNAMORTIZED PREMIUMS",null,null,null,"Monteagle"]
[null,null,null,23917,"UNAMORTIZED PREMIUMS",null,763,"TRANSFERS OUT - WATER/SEWER FUND",null,"23918 - UNAMORTIZED PREMIUMS ON BONDS SOLD",null,null,null,"Monterey"]
[null,null,null,23918,"UNAMORTIZED PREMIUMS ON BONDS SOLD",null,764,"TRANSFERS OUT - INDUSTRIAL PARK FUND",null,"23919 - UNAMORTIZED DISCOUNTS ON BONDS (DEBIT)",null,null,null,"Morrison"]
[null,null,null,23919,"UNAMORTIZED DISCOUNTS ON BONDS (DEBIT)",null,911,"SITE ACQUISITION",null,"25801 - DEFERRED CURRENT PROPERTY TAXES - LEGALLY UNAVAILABLE",null,null,null,"Morristown"]
[null,null,null,25801,"DEFERRED CURRENT PROPERTY TAXES - LEGALLY UNAVAILABLE",null,912,"SITE DEVELOPMENT",null,"25802 - DEFERRED DELIQUENT PROPERTY TAXES",null,null,null,"Moscow"]
[null,null,null,25802,"DEFERRED DELIQUENT PROPERTY TAXES",null,913,"LAND RIGHTS AND EASEMENTS",null,"25803 - DEFERRED UNAVAILABLE REVENUE",null,null,null,"Mosheim"]
[null,null,null,25803,"DEFERRED UNAVAILABLE REVENUE",null,921,"ADMINISTRATIVE (OFFICE BUILDINGS)",null,"25804 - DEFERRED GAIN ON SALES - LEASEBACK",null,null,null,"Mount Carmel"]
[null,null,null,25804,"DEFERRED GAIN ON SALES - LEASEBACK",null,922,"OPERATIONAL (POLICE, FIRE HALL, PUBLIC WORKS, OR REC)",null,"25805 - DEFERRED LEASE RECEIVABLE",null,null,null,"Mount Pleasant"]
[null,null,null,25805,"DEFERRED LEASE RECEIVABLE",null,923,"INSTITUTIONAL (SCHOOLS, HOSPITALS, ETC.)",null,"25806 - DEFERRED PPP RECEIVABLE",null,null,null,"Mountain City"]
[null,null,null,25806,"DEFERRED PPP RECEIVABLE",null,924,"INDUSTRIAL BUILDINGS",null,"25807 - DEFERRED GAIN ON REFUNDING",null,null,null,"Mt. Juliet"]
[null,null,null,25807,"DEFERRED GAIN ON REFUNDING",null,929,"OTHER BUILDINGS",null,"25808 - DEFERRED CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENT(S)",null,null,null,"Munford"]
[null,null,null,25808,"DEFERRED CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENT(S)",null,931,"ROADS, STREET, AND PARKING LOTS",null,"25810 - DEFERRED INFLOWS OF RESOURCES - PENSIONS",null,null,null,"Murfreesboro"]
[null,null,null,25810,"DEFERRED INFLOWS OF RESOURCES - PENSIONS",null,932,"BRIDGES AND TUNNELS",null,"25835 - DEFERRED INFLOWS OF RESOURCES - OPEB",null,null,null,"Nashville"]
[null,null,null,25835,"DEFERRED INFLOWS OF RESOURCES - OPEB",null,933,"AIRFIELDS",null,"25860 - DEFERRED INFLOWS - OTHER",null,null,null,"New Hope"]
[null,null,null,25860,"DEFERRED INFLOWS - OTHER",null,934,"DRAINAGE, WATER SUPPLY AND STORAGE, SEWAGE DISPOSAL",null,"26110 - NONSPENDABLE - ENDOWMENTS",null,null,null,"New Johnsonville"]
[null,null,null,26110,"NONSPENDABLE - ENDOWMENTS",null,935,"GARBAGE DISPOSAL (LANDFILLS, INCINERATORS)",null,"26115 - NONSPENDABLE - INVENTORY",null,null,null,"New Market"]
[null,null,null,26115,"NONSPENDABLE - INVENTORY",null,936,"COVID 19 - BUILDING IMPROVEMENTS",null,"26120 - NONSPENDABLE - LONG TERM NOTES RECEIVABLE",null,null,null,"New Tazewell"]
[null,null,null,26120,"NONSPENDABLE - LONG TERM NOTES RECEIVABLE",null,937,"PARKS AND RECREATION FACILITIES",null,"26125 - NONSPENDABLE - PREPAID EXPENSES",null,null,null,"Newbern"]
[null,null,null,26125,"NONSPENDABLE - PREPAID EXPENSES",null,938,"MARINE WORKS",null,"26126 - NONSPENDABLE - LEASE/SBITA ADVANCES (PREPAID)",null,null,null,"Newport"]
[null,null,null,26126,"NONSPENDABLE - LEASE/SBITA ADVANCES (PREPAID)",null,939,"OTHER IMPROVEMENTS",null,"26210 - RESTRICTED FOR GENERAL GOVERNMENT",null,null,null,"Niota"]
[null,null,null,26210,"RESTRICTED FOR GENERAL GOVERNMENT",null,941,"TRANSPORTATION EQUIPMENT",null,"26211 - RESTRICTED FOR CARES ACT/OTHER",null,null,null,"Nolensville"]
[null,null,null,26211,"RESTRICTED FOR CARES ACT/OTHER",null,942,"GENERAL PURPOSE MACHINERY AND EQUIPMENT",null,"26212 - RESTRICTED FOR ARPA",null,null,null,"Normandy"]
[null,null,null,26212,"RESTRICTED FOR ARPA",null,945,"COMMUNICATION EQUIPMENT",null,"26215 - RESTRICTED FOR FINANCE",null,null,null,"Norris"]
[null,null,null,26215,"RESTRICTED FOR FINANCE",null,946,"COVID 19 - MACHINERY AND EQUIPMENT",null,"26220 - RESTRICTED FOR ADMINISTRATION OF JUSTICE",null,null,null,"Oak Hill"]
[null,null,null,26220,"RESTRICTED FOR ADMINISTRATION OF JUSTICE",null,947,"OFFICE MACHINERY AND EQUIPMENT",null,"26225 - RESTRICTED FOR PUBLIC SAFETY",null,null,null,"Oak Ridge"]
[null,null,null,26225,"RESTRICTED FOR PUBLIC SAFETY",null,949,"OTHER MACHINERY AND EQUIPMENT",null,"26230 - RESTRICTED FOR PUBLIC HEALTH AND WELFARE",null,null,null,"Oakdale"]
[null,null,null,26230,"RESTRICTED FOR PUBLIC HEALTH AND WELFARE",null,null,null,null,"26235 - RESTRICTED FOR SOCIAL, CULTURAL, AND RECREATIONAL SERVICES",null,null,null,"Oakland"]
[null,null,null,26235,"RESTRICTED FOR SOCIAL, CULTURAL, AND RECREATIONAL SERVICES",null,null,null,null,"26240 - RESTRICTED FOR AGRICULTURE AND NATURAL RESOURCES",null,null,null,"Obion"]
[null,null,null,26240,"RESTRICTED FOR AGRICULTURE AND NATURAL RESOURCES",null,null,null,null,"26245 - RESTRICTED FOR OTHER OPERATIONS",null,null,null,"Oliver Springs"]
[null,null,null,26245,"RESTRICTED FOR OTHER OPERATIONS",null,null,null,null,"26250 - RESTRICTED FOR HIGHWAYS/PUBLIC WORKS",null,null,null,"Oneida"]
[null,null,null,26250,"RESTRICTED FOR HIGHWAYS/PUBLIC WORKS",null,null,null,null,"26255 - RESTRICTED FOR EDUCATION",null,null,null,"Orlinda"]
[null,null,null,26255,"RESTRICTED FOR EDUCATION",null,null,null,null,"26260 - RESTRICTED FOR INSTRUCTION",null,null,null,"Orme"]
[null,null,null,26260,"RESTRICTED FOR INSTRUCTION",null,null,null,null,"26265 - RESTRICTED FOR SUPPORT SERVICES",null,null,null,"Palmer"]
[null,null,null,26265,"RESTRICTED FOR SUPPORT SERVICES",null,null,null,null,"26270 - RESTRICTED FOR OPERATION OF NON-INSTRUCTIONAL SERVICES",null,null,null,"Paris"]
[null,null,null,26270,"RESTRICTED FOR OPERATION OF NON-INSTRUCTIONAL SERVICES",null,null,null,null,"26275 - RESTRICTED FOR CAPITAL OUTLAY",null,null,null,"Parker's Crossroads"]
[null,null,null,26275,"RESTRICTED FOR CAPITAL OUTLAY",null,null,null,null,"26280 - RESTRICTED FOR DEBT SERVICE",null,null,null,"Parrottsville"]
[null,null,null,26280,"RESTRICTED FOR DEBT SERVICE",null,null,null,null,"26285 - RESTRICTED FOR CAPITAL PROJECTS",null,null,null,"Parsons"]
[null,null,null,26285,"RESTRICTED FOR CAPITAL PROJECTS",null,null,null,null,"26290 - RESTRICTED FOR OTHER PURPOSES",null,null,null,"Pegram"]
[null,null,null,26290,"RESTRICTED FOR OTHER PURPOSES",null,null,null,null,"26310 - COMMITTED FOR GENERAL GOVERNMENT",null,null,null,"Petersburg"]
[null,null,null,26310,"COMMITTED FOR GENERAL GOVERNMENT",null,null,null,null,"26315 - COMMITTED FOR FINANCE",null,null,null,"Philadelphia"]
[null,null,null,26315,"COMMITTED FOR FINANCE",null,null,null,null,"26320 - COMMITTED FOR ADMINISTRATION OF JUSTICE",null,null,null,"Pigeon Forge"]
[null,null,null,26320,"COMMITTED FOR ADMINISTRATION OF JUSTICE",null,null,null,null,"26325 - COMMITTED FOR PUBLIC SAFETY",null,null,null,"Pikeville"]
[null,null,null,26325,"COMMITTED FOR PUBLIC SAFETY",null,null,null,null,"26330 - COMMITTED FOR PUBLIC HEALTH AND WELFARE",null,null,null,"Piperton"]
[null,null,null,26330,"COMMITTED FOR PUBLIC HEALTH AND WELFARE",null,null,null,null,"26335 - COMMITTED FOR SOCIAL, CULTURAL, AND RECREATIONAL SERVICES",null,null,null,"Pittman Center"]
[null,null,null,26335,"COMMITTED FOR SOCIAL, CULTURAL, AND RECREATIONAL SERVICES",null,null,null,null,"26340 - COMMITTED FOR AGRICULTURE AND NATURAL RESOURCES",null,null,null,"Plainview"]
[null,null,null,26340,"COMMITTED FOR AGRICULTURE AND NATURAL RESOURCES",null,null,null,null,"26345 - COMMITTED FOR OTHER OPERATIONS",null,null,null,"Pleasant Hill"]
[null,null,null,26345,"COMMITTED FOR OTHER OPERATIONS",null,null,null,null,"26350 - COMMITTED FOR HIGHWAYS/PUBLIC WORKS",null,null,null,"Pleasant View"]
[null,null,null,26350,"COMMITTED FOR HIGHWAYS/PUBLIC WORKS",null,null,null,null,"26355 - COMMITTED FOR EDUCATION",null,null,null,"Portland"]
[null,null,null,26355,"COMMITTED FOR EDUCATION",null,null,null,null,"26360 - COMMITTED FOR INSTRUCTION",null,null,null,"Powells Crossroads"]
[null,null,null,26360,"COMMITTED FOR INSTRUCTION",null,null,null,null,{"$f":"+CONCATENATE(D260,\" - \",E260)","v":"26365 - COMMITTED FOR SUPPORT SERVICES"},null,null,null,"Pulaski"]
[null,null,null,26365,"COMMITTED FOR SUPPORT SERVICES",null,null,null,null,"26370 - COMMITTED FOR OPERATION OF NON-INSTRUCTIONAL SERVICES",null,null,null,"Puryear"]
[null,null,null,26370,"COMMITTED FOR OPERATION OF NON-INSTRUCTIONAL SERVICES",null,null,null,null,"26375 - COMMITTED FOR CAPITAL OUTLAY",null,null,null,"Ramer"]
[null,null,null,26375,"COMMITTED FOR CAPITAL OUTLAY",null,null,null,null,"26380 - COMMITTED FOR DEBT SERVICE",null,null,null,"Red Bank"]
[null,null,null,26380,"COMMITTED FOR DEBT SERVICE",null,null,null,null,"26385 - COMMITTED FOR CAPITAL PROJECTS",null,null,null,"Red Boiling Springs"]
[null,null,null,26385,"COMMITTED FOR CAPITAL PROJECTS",null,null,null,null,"26390 - COMMITTED FOR OTHER PURPOSES",null,null,null,"Ridgely"]
[null,null,null,26390,"COMMITTED FOR OTHER PURPOSES",null,null,null,null,"26410 - ASSIGNED FOR GENERAL GOVERNMENT",null,null,null,"Ridgeside"]
[null,null,null,26410,"ASSIGNED FOR GENERAL GOVERNMENT",null,null,null,null,"26415 - ASSIGNED FOR FINANCE",null,null,null,"Ridgetop"]
[null,null,null,26415,"ASSIGNED FOR FINANCE",null,null,null,null,"26420 - ASSIGNED FOR ADMINISTRATION OF JUSTICE",null,null,null,"Ripley"]
[null,null,null,26420,"ASSIGNED FOR ADMINISTRATION OF JUSTICE",null,null,null,null,"26425 - ASSIGNED FOR PUBLIC SAFETY",null,null,null,"Rives"]
[null,null,null,26425,"ASSIGNED FOR PUBLIC SAFETY",null,null,null,null,"26430 - ASSIGNED FOR PUBLIC HEALTH AND WELFARE",null,null,null,"Rockford"]
[null,null,null,26430,"ASSIGNED FOR PUBLIC HEALTH AND WELFARE",null,null,null,null,"26435 - ASSIGNED FOR SOCIAL, CULTURAL, AND RECREATIONAL SERVICES",null,null,null,"Rockwood"]
[null,null,null,26435,"ASSIGNED FOR SOCIAL, CULTURAL, AND RECREATIONAL SERVICES",null,null,null,null,"26440 - ASSIGNED FOR AGRICULTURE AND NATURAL RESOURCES",null,null,null,"Rocky Top"]
[null,null,null,26440,"ASSIGNED FOR AGRICULTURE AND NATURAL RESOURCES",null,null,null,null,"26445 - ASSIGNED FOR OTHER OPERATIONS",null,null,null,"Rogersville"]
[null,null,null,26445,"ASSIGNED FOR OTHER OPERATIONS",null,null,null,null,"26450 - ASSIGNED FOR HIGHWAYS/PUBLIC WORKS",null,null,null,"Rossville"]
[null,null,null,26450,"ASSIGNED FOR HIGHWAYS/PUBLIC WORKS",null,null,null,null,"26455 - ASSIGNED FOR EDUCATION",null,null,null,"Rutherford"]
[null,null,null,26455,"ASSIGNED FOR EDUCATION",null,null,null,null,"26460 - ASSIGNED FOR INSTRUCTION",null,null,null,"Rutledge"]
[null,null,null,26460,"ASSIGNED FOR INSTRUCTION",null,null,null,null,"26465 - ASSIGNED FOR SUPPORT SERVICES",null,null,null,"Saltillo"]
[null,null,null,26465,"ASSIGNED FOR SUPPORT SERVICES",null,null,null,null,"26470 - ASSIGNED FOR OPERATION OF NON-INSTRUCTIONAL SERVICES",null,null,null,"Samburg"]
[null,null,null,26470,"ASSIGNED FOR OPERATION OF NON-INSTRUCTIONAL SERVICES",null,null,null,null,"26475 - ASSIGNED FOR CAPITAL OUTLAY",null,null,null,"Sardis"]
[null,null,null,26475,"ASSIGNED FOR CAPITAL OUTLAY",null,null,null,null,"26480 - ASSIGNED FOR DEBT SERVICE",null,null,null,"Saulsbury"]
[null,null,null,26480,"ASSIGNED FOR DEBT SERVICE",null,null,null,null,"26485 - ASSIGNED FOR CAPITAL PROJECTS",null,null,null,"Savannah"]
[null,null,null,26485,"ASSIGNED FOR CAPITAL PROJECTS",null,null,null,null,"26490 - ASSIGNED FOR OTHER PURPOSES",null,null,null,"Scotts Hill"]
[null,null,null,26490,"ASSIGNED FOR OTHER PURPOSES",null,null,null,null,"26500 - UNASSIGNED",null,null,null,"Selmer"]
[null,null,null,26500,"UNASSIGNED",null,null,null,null,"28100 - NET INVESTMENT IN CAPITAL ASSETS",null,null,null,"Sevierville"]
[null,null,null,28100,"NET INVESTMENT IN CAPITAL ASSETS",null,null,null,null,"28200 - NET POSITION - RESTRICTED",null,null,null,"Sharon"]
[null,null,null,28200,"NET POSITION - RESTRICTED",null,null,null,null,"28300 - NET POSITION - UNRESTRICTED",null,null,null,"Shelbyville"]
[null,null,null,28300,"NET POSITION - UNRESTRICTED",null,null,null,null,"29001 - RECLASSIFICATION",null,null,null,"Signal Mountain"]
[null,null,null,29001,"RECLASSIFICATION",null,null,null,null,"29002 - RESTATEMENT",null,null,null,"Silerton"]
[null,null,null,29002,"RESTATEMENT",null,null,null,null,"29003 - PRIOR-PERIOD ADJUSTMENT",null,null,null,"Slayden"]
[null,null,null,29003,"PRIOR-PERIOD ADJUSTMENT",null,null,null,null,"31110 - REAL AND PERSONAL PROPERTY TAX (CURRENT)",null,null,null,"Smithville"]
[null,null,null,31110,"REAL AND PERSONAL PROPERTY TAX (CURRENT)",null,null,null,null,"31120 - PUBLIC UTILITIES PROPERTY TAX (CURRENT)",null,null,null,"Smyrna"]
[null,null,null,31120,"PUBLIC UTILITIES PROPERTY TAX (CURRENT)",null,null,null,null,"31210 - REAL AND PERSONAL PROP TAX (DELINQUENT)",null,null,null,"Sneedville"]
[null,null,null,31210,"REAL AND PERSONAL PROP TAX (DELINQUENT)",null,null,null,null,"31220 - PUBLIC UTILITIES PROP TAXES (DELINQUENT)",null,null,null,"Soddy-Daisy"]
[null,null,null,31220,"PUBLIC UTILITIES PROP TAXES (DELINQUENT)",null,null,null,null,"31310 - INTER AND PENALTY ON PROP TAXES (CURRENT)",null,null,null,"Somerville"]
[null,null,null,31310,"INTER AND PENALTY ON PROP TAXES (CURRENT)",null,null,null,null,"31320 - INTER AND PENALTY ON PROP TAXES (DELINQ)",null,null,null,"South Carthage"]
[null,null,null,31320,"INTER AND PENALTY ON PROP TAXES (DELINQ)",null,null,null,null,"31330 - COURT COSTS",null,null,null,"South Fulton"]
[null,null,null,31330,"COURT COSTS",null,null,null,null,"31500 - PAYMENTS IN LIEU OF PROPERTY TAXES",null,null,null,"South Pittsburg"]
[null,null,null,31500,"PAYMENTS IN LIEU OF PROPERTY TAXES",null,null,null,null,"31510 - PAYMENTS IN LIEU OF TAXES - UTILITIES",null,null,null,"Sparta"]
[null,null,null,31510,"PAYMENTS IN LIEU OF TAXES - UTILITIES",null,null,null,null,"31520 - PAYMENTS FROM INDUSTRY",null,null,null,"Spencer"]
[null,null,null,31520,"PAYMENTS FROM INDUSTRY",null,null,null,null,"31610 - LOCAL SALES TAX - CO. TRUSTEE",null,null,null,"Spring City"]
[null,null,null,31610,"LOCAL SALES TAX - CO. TRUSTEE",null,null,null,null,"31620 - LOCAL SALES TAX - STATE",null,null,null,"Spring Hill"]
[null,null,null,31620,"LOCAL SALES TAX - STATE",null,null,null,null,"31710 - WHOLESALE BEER TAX",null,null,null,"Springfield"]
[null,null,null,31710,"WHOLESALE BEER TAX",null,null,null,null,"31720 - WHOLESALE LIQUOR TAX",null,null,null,"St. Joseph"]
[null,null,null,31720,"WHOLESALE LIQUOR TAX",null,null,null,null,"31730 - MIXED DRINK TAXES",null,null,null,"Stanton"]
[null,null,null,31730,"MIXED DRINK TAXES",null,null,null,null,"31810 - MINIMUM BUSINESS TAX",null,null,null,"Stantonville"]
[null,null,null,31810,"MINIMUM BUSINESS TAX",null,null,null,null,"31820 - GROSS RECEIPTS TAX",null,null,null,"Sunbright"]
[null,null,null,31820,"GROSS RECEIPTS TAX",null,null,null,null,"31830 - INTEREST BUSINESS TAX",null,null,null,"Surgoinsville"]
[null,null,null,31830,"INTEREST BUSINESS TAX",null,null,null,null,"31840 - PENALTY - BUSINESS TAX",null,null,null,"Sweetwater"]
[null,null,null,31840,"PENALTY - BUSINESS TAX",null,null,null,null,"31850 - SPECIAL GROSS RECEIPTS TAX",null,null,null,"Tazewell"]
[null,null,null,31850,"SPECIAL GROSS RECEIPTS TAX",null,null,null,null,"31860 - AMUSEMENT TAX",null,null,null,"Tellico Plains"]
[null,null,null,31860,"AMUSEMENT TAX",null,null,null,null,"31911 - NATURAL GAS FRANCHISE TAX",null,null,null,"Tennessee Ridge"]
[null,null,null,31911,"NATURAL GAS FRANCHISE TAX",null,null,null,null,"31912 - CABLE TV FRANCHISE TAX",null,null,null,"Thompson's Station"]
[null,null,null,31912,"CABLE TV FRANCHISE TAX",null,null,null,null,"31919 - OTHER FRANCHISE",null,null,null,"Three Way"]
[null,null,null,31919,"OTHER FRANCHISE",null,null,null,null,"31920 - ROOM OCCUPANCY TAX",null,null,null,"Tiptonville"]
[null,null,null,31920,"ROOM OCCUPANCY TAX",null,null,null,null,"31931 - SPECIAL ASSESSMENT - CURRENT",null,null,null,"Toone"]
[null,null,null,31931,"SPECIAL ASSESSMENT - CURRENT",null,null,null,null,"31940 - SPECIAL ASSESSMENT - DELINQUENT",null,null,null,"Townsend"]
[null,null,null,31940,"SPECIAL ASSESSMENT - DELINQUENT",null,null,null,null,"31960 - SPECIAL ASSESSMENT - LIENS",null,null,null,"Tracy City"]
[null,null,null,31960,"SPECIAL ASSESSMENT - LIENS",null,null,null,null,"31970 - SPECIAL ASSESSMENT - INTEREST & PENALTY",null,null,null,"Trenton"]
[null,null,null,31970,"SPECIAL ASSESSMENT - INTEREST & PENALTY",null,null,null,null,"32100 - MOTOR VEHICLE LICENSES",null,null,null,"Trezevant"]
[null,null,null,32100,"MOTOR VEHICLE LICENSES",null,null,null,null,"32110 - AUTOMOBILE REGISTRATION (CITY STICKER)",null,null,null,"Trimble"]
[null,null,null,32110,"AUTOMOBILE REGISTRATION (CITY STICKER)",null,null,null,null,"32120 - COMMERCIAL VEHICLE LICENSES",null,null,null,"Troy"]
[null,null,null,32120,"COMMERCIAL VEHICLE LICENSES",null,null,null,null,"32190 - OTHER MOTOR VEHICLE LICENSES",null,null,null,"Tullahoma"]
[null,null,null,32190,"OTHER MOTOR VEHICLE LICENSES",null,null,null,null,"32200 - ALCOHOLIC BEVERAGE LICENSES",null,null,null,"Tusculum"]
[null,null,null,32200,"ALCOHOLIC BEVERAGE LICENSES",null,null,null,null,{"$f":"+CONCATENATE(D324,\" - \",E324)","v":"32300 - GENERAL AND SPECIAL PRIVILEGE LICENSES"},null,null,null,"Unicoi"]
[null,null,null,32300,"GENERAL AND SPECIAL PRIVILEGE LICENSES",null,null,null,null,"32400 - OTHER LICENSES",null,null,null,"Union City"]
[null,null,null,32400,"OTHER LICENSES",null,null,null,null,"32410 - ANIMAL REGISTRATION",null,null,null,"Vanleer"]
[null,null,null,32410,"ANIMAL REGISTRATION",null,null,null,null,"32600 - BUILDING AND RELATED PERMITS",null,null,null,"Viola"]
[null,null,null,32600,"BUILDING AND RELATED PERMITS",null,null,null,null,"32900 - OTHER CITY PERMITS",null,null,null,"Vonore"]
[null,null,null,32900,"OTHER CITY PERMITS",null,null,null,null,"33110 - COMMUNITY DEVELOPMENT GRANTS",null,null,null,"Walden"]
[null,null,null,33110,"COMMUNITY DEVELOPMENT GRANTS",null,null,null,null,"33120 - PUBLIC WORKS EMPLOYMENT GRANTS",null,null,null,"Wartburg"]
[null,null,null,33120,"PUBLIC WORKS EMPLOYMENT GRANTS",null,null,null,null,"33190 - OTHER FEDERAL GRANTS",null,null,null,"Wartrace"]
[null,null,null,33190,"OTHER FEDERAL GRANTS",null,null,null,null,"33191 - COVID 19 - CARES ACT GRANTS #1",null,null,null,"Watauga"]
[null,null,null,33191,"COVID 19 - CARES ACT GRANTS #1",null,null,null,null,"33192 - COVID 19 - CARES ACT GRANTS #2",null,null,null,"Watertown"]
[null,null,null,33192,"COVID 19 - CARES ACT GRANTS #2",null,null,null,null,"33193 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1",null,null,null,"Waverly"]
[null,null,null,33193,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1",null,null,null,null,"33194 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2",null,null,null,"Waynesboro"]
[null,null,null,33194,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2",null,null,null,null,"33310 - HOUSING AUTHORITY PAYMENT IN LIEU OF TAX",null,null,null,"Westmoreland"]
[null,null,null,33310,"HOUSING AUTHORITY PAYMENT IN LIEU OF TAX",null,null,null,null,"33320 - TVA PAYMENTS IN LIEU OF TAXES",null,null,null,"White Bluff"]
[null,null,null,33320,"TVA PAYMENTS IN LIEU OF TAXES",null,null,null,null,"33410 - STATE LAW ENFORCEMENT EDUCATION GRANT",null,null,null,"White House"]
[null,null,null,33410,"STATE LAW ENFORCEMENT EDUCATION GRANT",null,null,null,null,"33420 - STATE LAW ENFORCEMENT EQUIPMENT GRANT",null,null,null,"White Pine"]
[null,null,null,33420,"STATE LAW ENFORCEMENT EQUIPMENT GRANT",null,null,null,null,"33430 - STATE SPECIAL ROAD OR BRIDGE GRANT",null,null,null,"Whiteville"]
[null,null,null,33430,"STATE SPECIAL ROAD OR BRIDGE GRANT",null,null,null,null,"33470 -  STATE SANITARY LANDFILL FUNDS",null,null,null,"Whitwell"]
[null,null,null,33470," STATE SANITARY LANDFILL FUNDS",null,null,null,null,"33471 - STATE LITTER PROGRAM",null,null,null,"Williston"]
[null,null,null,33471,"STATE LITTER PROGRAM",null,null,null,null,"33490 - OTHER STATE GRANTS AND REVENUES",null,null,null,"Winchester"]
[null,null,null,33490,"OTHER STATE GRANTS AND REVENUES",null,null,null,null,"33491 - OTHER STATE - LOCAL GOV DIRECT APPROP. GRANT",null,null,null,"Winfield"]
[null,null,null,33491,"OTHER STATE - LOCAL GOV DIRECT APPROP. GRANT",null,null,null,null,"33510 - STATE SALES TAX",null,null,null,"Woodbury"]
[null,null,null,33510,"STATE SALES TAX",null,null,null,null,"33520 - STATE INCOME TAX",null,null,null,"Woodland Mills"]
[null,null,null,33520,"STATE INCOME TAX",null,null,null,null,"33530 - STATE BEER TAX",null,null,null,"Yorkville"]
[null,null,null,33530,"STATE BEER TAX",null,null,null,null,"33540 - STATE ALCOHOLIC BEVERAGE TAX"]
[null,null,null,33540,"STATE ALCOHOLIC BEVERAGE TAX",null,null,null,null,"33550 - STATE HIGHWAY AND STREET FUNDS"]
[null,null,null,33550,"STATE HIGHWAY AND STREET FUNDS",null,null,null,null,"33551 - STATE GASOLINE AND MOTOR FUEL TAX"]
[null,null,null,33551,"STATE GASOLINE AND MOTOR FUEL TAX",null,null,null,null,"33558 - ELECTRIC/HYBRID VEHICLE REGISTRATION FEE (TRANSPORTATION MODERNIZATION FUNDS)"]
[null,null,null,33558,"ELECTRIC/HYBRID VEHICLE REGISTRATION FEE (TRANSPORTATION MODERNIZATION FUNDS)",null,null,null,null,"33559 - STATE - OTHERS HIGHWAY AND STREET FUNDS"]
[null,null,null,33559,"STATE - OTHERS HIGHWAY AND STREET FUNDS",null,null,null,null,"33560 - STATE SANITARY LANDFILL FUNDS"]
[null,null,null,33560,"STATE SANITARY LANDFILL FUNDS",null,null,null,null,"33590 - OTHER STATE SOLID WASTE REVENUE"]
[null,null,null,33590,"OTHER STATE SOLID WASTE REVENUE",null,null,null,null,"33591 - GROSS RECEIPTS - TVA"]
[null,null,null,33591,"GROSS RECEIPTS - TVA",null,null,null,null,"33592 - SPECIAL IMPACT AREA FUNDS"]
[null,null,null,33592,"SPECIAL IMPACT AREA FUNDS",null,null,null,null,"33593 - CORPORATE EXCISE TAX"]
[null,null,null,33593,"CORPORATE EXCISE TAX",null,null,null,null,"33594 - TELECOMMUNICATION PRIVILEGE TAX"]
[null,null,null,33594,"TELECOMMUNICATION PRIVILEGE TAX",null,null,null,null,"33595 - SPORT BETTING REVENUE"]
[null,null,null,33595,"SPORT BETTING REVENUE",null,null,null,null,"33700 - GRANTS OR CONTRACTS - LOCAL GOVERNMENTS"]
[null,null,null,33700,"GRANTS OR CONTRACTS - LOCAL GOVERNMENTS",null,null,null,null,"33710 - GRANTS FROM COUNTY GOVERNMENTS"]
[null,null,null,33710,"GRANTS FROM COUNTY GOVERNMENTS",null,null,null,null,"33720 - GRANTS FROM CITY GOVERNMENTS"]
[null,null,null,33720,"GRANTS FROM CITY GOVERNMENTS",null,null,null,null,"33800 - OTHER LOCAL REVENUE ALLOCATIONS"]
[null,null,null,33800,"OTHER LOCAL REVENUE ALLOCATIONS",null,null,null,null,"33900 - PAYMENTS FROM LOCAL UNITS IN LIEU OF TAX"]
[null,null,null,33900,"PAYMENTS FROM LOCAL UNITS IN LIEU OF TAX",null,null,null,null,"34110 - GENERAL SERVICES"]
[null,null,null,34110,"GENERAL SERVICES",null,null,null,null,"34120 - FEES AND COMMISSIONS"]
[null,null,null,34120,"FEES AND COMMISSIONS",null,null,null,null,"34121 - CLERKS' FEES - BUSINESS TAX"]
[null,null,null,34121,"CLERKS' FEES - BUSINESS TAX",null,null,null,null,"34122 - COMMISSIONS - STATE REVENUE REPORTS"]
[null,null,null,34122,"COMMISSIONS - STATE REVENUE REPORTS",null,null,null,null,"34123 - COMMISSIONS - TELEPHONE BOOTHS"]
[null,null,null,34123,"COMMISSIONS - TELEPHONE BOOTHS",null,null,null,null,"34130 - MANAGEMENT SERVICE"]
[null,null,null,34130,"MANAGEMENT SERVICE",null,null,null,null,"34131 - ADMINISTRATIVE SERVICES"]
[null,null,null,34131,"ADMINISTRATIVE SERVICES",null,null,null,null,"34132 - ACCOUNTING SERVICES"]
[null,null,null,34132,"ACCOUNTING SERVICES",null,null,null,null,"34133 - PERSONNEL SERVICES"]
[null,null,null,34133,"PERSONNEL SERVICES",null,null,null,null,"34134 - PAYROLL SERVICES"]
[null,null,null,34134,"PAYROLL SERVICES",null,null,null,null,"34135 - COMPUTER SERVICES"]
[null,null,null,34135,"COMPUTER SERVICES",null,null,null,null,"34139 - OTHER MANAGEMENT SERVICES"]
[null,null,null,34139,"OTHER MANAGEMENT SERVICES",null,null,null,null,"34140 - OPERATIONAL SERVICE"]
[null,null,null,34140,"OPERATIONAL SERVICE",null,null,null,null,"34141 - DUPLICATION AND PRINTING"]
[null,null,null,34141,"DUPLICATION AND PRINTING",null,null,null,null,"34142 - PARKING FACILITIES"]
[null,null,null,34142,"PARKING FACILITIES",null,null,null,null,"34143 - BUILDING MAINTENANCE"]
[null,null,null,34143,"BUILDING MAINTENANCE",null,null,null,null,"34190 - OTHER GENERAL GOVERNMENT CHARGES"]
[null,null,null,34190,"OTHER GENERAL GOVERNMENT CHARGES",null,null,null,null,"34191 - IMPACT FEES"]
[null,null,null,34191,"IMPACT FEES",null,null,null,null,"34210 - SPECIAL POLICE SERVICE"]
[null,null,null,34210,"SPECIAL POLICE SERVICE",null,null,null,null,"34211 - T.I.E.S. POLICE SERVICE CHARGES"]
[null,null,null,34211,"T.I.E.S. POLICE SERVICE CHARGES",null,null,null,null,"34212 - BURGLAR ALARM SERVICE CHARGE"]
[null,null,null,34212,"BURGLAR ALARM SERVICE CHARGE",null,null,null,null,"34213 - ESCORT SERVICE"]
[null,null,null,34213,"ESCORT SERVICE",null,null,null,null,"34220 - SPECIAL FIRE PROTECTION FEES"]
[null,null,null,34220,"SPECIAL FIRE PROTECTION FEES",null,null,null,null,"34230 - FEES AND COMMISSIONS"]
[null,null,null,34230,"FEES AND COMMISSIONS",null,null,null,null,{"$f":"+CONCATENATE(D389,\" - \",E389)","v":"34240 - ACCIDENT REPORT CHARGES"}]
[null,null,null,34240,"ACCIDENT REPORT CHARGES",null,null,null,null,"34260 - EMERGENCY SERVICES"]
[null,null,null,34260,"EMERGENCY SERVICES",null,null,null,null,"34290 - OTHER PUBLIC SAFETY CHARGES"]
[null,null,null,34290,"OTHER PUBLIC SAFETY CHARGES",null,null,null,null,"34310 - HIGHWAYS AND STREETS CHARGES FOR SERVICE"]
[null,null,null,34310,"HIGHWAYS AND STREETS CHARGES FOR SERVICE",null,null,null,null,"34311 - STREETS, SIDEWALK, AND CURB REPAIR"]
[null,null,null,34311,"STREETS, SIDEWALK, AND CURB REPAIR",null,null,null,null,"34312 - EQUIPMENT RENTAL/LEASE CHARGES"]
[null,null,null,34312,"EQUIPMENT RENTAL/LEASE CHARGES",null,null,null,null,"34313 - STREET MAINT. CONTRACTS"]
[null,null,null,34313,"STREET MAINT. CONTRACTS",null,null,null,null,"34314 - MOWING"]
[null,null,null,34314,"MOWING",null,null,null,null,"34320 - CEMETERY CHARGES"]
[null,null,null,34320,"CEMETERY CHARGES",null,null,null,null,"34321 - CEMETERY BURIAL CHARGES"]
[null,null,null,34321,"CEMETERY BURIAL CHARGES",null,null,null,null,"34322 - CEMETERY MAINTENANCE"]
[null,null,null,34322,"CEMETERY MAINTENANCE",null,null,null,null,"34323 - GRAVE - OPENING AND CLOSING FEES"]
[null,null,null,34323,"GRAVE - OPENING AND CLOSING FEES",null,null,null,null,"34330 - CITY GARAGE - CHARGES FOR SERVICES"]
[null,null,null,34330,"CITY GARAGE - CHARGES FOR SERVICES",null,null,null,null,"34410 - SOLID WASTE COLLECTION CHARGES"]
[null,null,null,34410,"SOLID WASTE COLLECTION CHARGES",null,null,null,null,"34411 - SOLID WASTE INDUSTRIAL COLL CHARGES"]
[null,null,null,34411,"SOLID WASTE INDUSTRIAL COLL CHARGES",null,null,null,null,"34412 - SOLID WASTE RESIDENTIAL COLLECTION CHARGES"]
[null,null,null,34412,"SOLID WASTE RESIDENTIAL COLLECTION CHARGES",null,null,null,null,"34413 - SOLID WASTE CONVENIENCE CENTERS CHARGES"]
[null,null,null,34413,"SOLID WASTE CONVENIENCE CENTERS CHARGES",null,null,null,null,"34414 - SOLID WASTE TRANSFER STATIONS CHARGES"]
[null,null,null,34414,"SOLID WASTE TRANSFER STATIONS CHARGES",null,null,null,null,"34420 - SOLID WASTE DISPOSAL CHARGES"]
[null,null,null,34420,"SOLID WASTE DISPOSAL CHARGES",null,null,null,null,"34421 - SOLID WASTE SURCHARGE - STATE"]
[null,null,null,34421,"SOLID WASTE SURCHARGE - STATE",null,null,null,null,"34422 - SOLID WASTE SURCHARGE - HOST AGENCY"]
[null,null,null,34422,"SOLID WASTE SURCHARGE - HOST AGENCY",null,null,null,null,"34423 - SOLID WASTE SURCHARGE - GENERAL"]
[null,null,null,34423,"SOLID WASTE SURCHARGE - GENERAL",null,null,null,null,"34424 - SOLID WASTE SURCHARGE - REGULAR"]
[null,null,null,34424,"SOLID WASTE SURCHARGE - REGULAR",null,null,null,null,"34425 - SOLID WASTE SURCHARGE - SPECIAL"]
[null,null,null,34425,"SOLID WASTE SURCHARGE - SPECIAL",null,null,null,null,"34430 - REFUSE COLLECTION AND DISPOSAL CHARGES"]
[null,null,null,34430,"REFUSE COLLECTION AND DISPOSAL CHARGES",null,null,null,null,"34440 - REFUSE RECYCLING CHARGES"]
[null,null,null,34440,"REFUSE RECYCLING CHARGES",null,null,null,null,"34450 - SALE OF MATERIALS AND SUPPLIES"]
[null,null,null,34450,"SALE OF MATERIALS AND SUPPLIES",null,null,null,null,"34451 - SALE OF METHANE GAS"]
[null,null,null,34451,"SALE OF METHANE GAS",null,null,null,null,"34452 - SALE OF ELECTRICITY"]
[null,null,null,34452,"SALE OF ELECTRICITY",null,null,null,null,"34453 - SALE OF STEAM"]
[null,null,null,34453,"SALE OF STEAM",null,null,null,null,"34454 - SALE OF RECYCLABLE MATERIALS"]
[null,null,null,34454,"SALE OF RECYCLABLE MATERIALS",null,null,null,null,"34490 - INTEREST AND PENALTY FOR LATE PENALTY"]
[null,null,null,34490,"INTEREST AND PENALTY FOR LATE PENALTY",null,null,null,null,"34510 - ANIMAL CONTROL CHARGES FOR SERVICES"]
[null,null,null,34510,"ANIMAL CONTROL CHARGES FOR SERVICES",null,null,null,null,"34600 - WELFARE - CHARGES FOR SERVICES"]
[null,null,null,34600,"WELFARE - CHARGES FOR SERVICES",null,null,null,null,"34711 - GOLF CHARGES - GREEN FEES"]
[null,null,null,34711,"GOLF CHARGES - GREEN FEES",null,null,null,null,"34712 - GOLF CHARGES - INITIATION FEES"]
[null,null,null,34712,"GOLF CHARGES - INITIATION FEES",null,null,null,null,"34713 - GOLF CHARGES - DUES"]
[null,null,null,34713,"GOLF CHARGES - DUES",null,null,null,null,"34714 - GOLF CHARGES - LOCKER FEES"]
[null,null,null,34714,"GOLF CHARGES - LOCKER FEES",null,null,null,null,"34715 - GOLF CHARGES - CONCESSION INCOME"]
[null,null,null,34715,"GOLF CHARGES - CONCESSION INCOME",null,null,null,null,"34716 - GOLF CHARGES - PRO-SHOP INCOME"]
[null,null,null,34716,"GOLF CHARGES - PRO-SHOP INCOME",null,null,null,null,"34717 - GOLF CHARGES - RENTALS"]
[null,null,null,34717,"GOLF CHARGES - RENTALS",null,null,null,null,"34719 - GOLF CHARGES - OTHER"]
[null,null,null,34719,"GOLF CHARGES - OTHER",null,null,null,null,"34721 - POOL MEMBERSHIP AND DUES"]
[null,null,null,34721,"POOL MEMBERSHIP AND DUES",null,null,null,null,"34722 - POOL ADMITTANCE FEES"]
[null,null,null,34722,"POOL ADMITTANCE FEES",null,null,null,null,"34723 - SWIMMING LESSONS"]
[null,null,null,34723,"SWIMMING LESSONS",null,null,null,null,"34724 - POOL RENTAL"]
[null,null,null,34724,"POOL RENTAL",null,null,null,null,"34725 - POOL CONCESSIONS"]
[null,null,null,34725,"POOL CONCESSIONS",null,null,null,null,"34729 - OTHER POOL CHARGES"]
[null,null,null,34729,"OTHER POOL CHARGES",null,null,null,null,"34730 - PLAYGROUND CHARGES"]
[null,null,null,34730,"PLAYGROUND CHARGES",null,null,null,null,"34741 - SUMMER LEAGUE BALL"]
[null,null,null,34741,"SUMMER LEAGUE BALL",null,null,null,null,"34742 - ADULT RECREATIONAL PROGRAM"]
[null,null,null,34742,"ADULT RECREATIONAL PROGRAM",null,null,null,null,"34743 - SUMMER ARTS PLAY"]
[null,null,null,34743,"SUMMER ARTS PLAY",null,null,null,null,"34745 - PARK AND RECREATION CONCESSIONS"]
[null,null,null,34745,"PARK AND RECREATION CONCESSIONS",null,null,null,null,"34751 - AUDITORIUM CHARGES - RENTAL FEES"]
[null,null,null,34751,"AUDITORIUM CHARGES - RENTAL FEES",null,null,null,null,"34752 - AUDITORIUM CHARGES - GATE RECEIPTS"]
[null,null,null,34752,"AUDITORIUM CHARGES - GATE RECEIPTS",null,null,null,null,"34755 - AUDITORIUM CHARGES - CONCESSION INCOME"]
[null,null,null,34755,"AUDITORIUM CHARGES - CONCESSION INCOME",null,null,null,null,"34759 - AUDITORIUM CHARGES - OTHER"]
[null,null,null,34759,"AUDITORIUM CHARGES - OTHER",null,null,null,null,"34761 - LIBRARY - FINES AND PENALTIES"]
[null,null,null,34761,"LIBRARY - FINES AND PENALTIES",null,null,null,null,"34762 - LIBRARY - DONATIONS"]
[null,null,null,34762,"LIBRARY - DONATIONS",null,null,null,null,"34791 - SPECIAL PROGRAMS FEES"]
[null,null,null,34791,"SPECIAL PROGRAMS FEES",null,null,null,null,"34792 - MEETING ROOM FEES"]
[null,null,null,34792,"MEETING ROOM FEES",null,null,null,null,"34793 - COMMUNITY CENTER FEES"]
[null,null,null,34793,"COMMUNITY CENTER FEES",null,null,null,null,"34794 - THEATRE FEE"]
[null,null,null,34794,"THEATRE FEE",null,null,null,null,"34799 - OTHER CENTER FEES"]
[null,null,null,34799,"OTHER CENTER FEES",null,null,null,null,{"$f":"+CONCATENATE(D453,\" - \",E453)","v":"34810 - PROGRAM INCOME - FEDERAL GRANTS"}]
[null,null,null,34810,"PROGRAM INCOME - FEDERAL GRANTS",null,null,null,null,"34840 - PROGRAM INCOME - STATE GRANTS"]
[null,null,null,34840,"PROGRAM INCOME - STATE GRANTS",null,null,null,null,"35110 - CITY COURT FINES AND COSTS"]
[null,null,null,35110,"CITY COURT FINES AND COSTS",null,null,null,null,"35120 - PARKING METER FINES"]
[null,null,null,35120,"PARKING METER FINES",null,null,null,null,"35130 - IMPOUNDMENT CHARGES"]
[null,null,null,35130,"IMPOUNDMENT CHARGES",null,null,null,null,"35140 - DRUG RELATED FINES"]
[null,null,null,35140,"DRUG RELATED FINES",null,null,null,null,"35150 - DIVERSION FILING"]
[null,null,null,35150,"DIVERSION FILING",null,null,null,null,"35160 - COURT FINES AND COSTS - HIGHER COURTS"]
[null,null,null,35160,"COURT FINES AND COSTS - HIGHER COURTS",null,null,null,null,"35170 - TRAFFIC SCHOOL REVENUES"]
[null,null,null,35170,"TRAFFIC SCHOOL REVENUES",null,null,null,null,"35200 - FORFEITS"]
[null,null,null,35200,"FORFEITS",null,null,null,null,"35201 - SALE OF CONTRABAND"]
[null,null,null,35201,"SALE OF CONTRABAND",null,null,null,null,"35300 - PENALTIES"]
[null,null,null,35300,"PENALTIES",null,null,null,null,"36110 - INTEREST EARNINGS - SAVINGS ACCOUNTS"]
[null,null,null,36110,"INTEREST EARNINGS - SAVINGS ACCOUNTS",null,null,null,null,"36120 - INTEREST EARNING - CERTIFICATE OF DEPOSITS"]
[null,null,null,36120,"INTEREST EARNING - CERTIFICATE OF DEPOSITS",null,null,null,null,"36130 - INTEREST EARNINGS - OTHER SECURITIES"]
[null,null,null,36130,"INTEREST EARNINGS - OTHER SECURITIES",null,null,null,null,"36140 - INTEREST EARNINGS - LEASE/PPP"]
[null,null,null,36140,"INTEREST EARNINGS - LEASE/PPP",null,null,null,null,"36190 - INTEREST EARNINGS - OTHER"]
[null,null,null,36190,"INTEREST EARNINGS - OTHER",null,null,null,null,"36210 - RENT"]
[null,null,null,36210,"RENT",null,null,null,null,"36220 - LEASE/RENTAL/PPP"]
[null,null,null,36220,"LEASE/RENTAL/PPP",null,null,null,null,"36230 - ROYALTIES"]
[null,null,null,36230,"ROYALTIES",null,null,null,null,"36240 - DIVIDEND INCOME"]
[null,null,null,36240,"DIVIDEND INCOME",null,null,null,null,"36511 - SALE OF MAPS"]
[null,null,null,36511,"SALE OF MAPS",null,null,null,null,"36512 - SALE OF GASOLINE"]
[null,null,null,36512,"SALE OF GASOLINE",null,null,null,null,"36513 - SALE OF DIESEL"]
[null,null,null,36513,"SALE OF DIESEL",null,null,null,null,"36519 - SALE OF OTHER GENERAL GOVERNMENT SUPPLIES"]
[null,null,null,36519,"SALE OF OTHER GENERAL GOVERNMENT SUPPLIES",null,null,null,null,"36521 - SALE OF POLICE SUPPLIES AND MATERIALS"]
[null,null,null,36521,"SALE OF POLICE SUPPLIES AND MATERIALS",null,null,null,null,"36522 - SALE OF FIRE PROTECTION SUPPLIES"]
[null,null,null,36522,"SALE OF FIRE PROTECTION SUPPLIES",null,null,null,null,"36529 - SALE OF OTHER PUBLIC SAFETY SUPPLIES & MATERIALS"]
[null,null,null,36529,"SALE OF OTHER PUBLIC SAFETY SUPPLIES & MATERIALS",null,null,null,null,"36531 - SALE OF HIGHWAY AND STREET MATERIALS"]
[null,null,null,36531,"SALE OF HIGHWAY AND STREET MATERIALS",null,null,null,null,"36532 - SALE OF TILE"]
[null,null,null,36532,"SALE OF TILE",null,null,null,null,"36533 - SALE OF SANITATION SUPPLIES"]
[null,null,null,36533,"SALE OF SANITATION SUPPLIES",null,null,null,null,"36539 - SALE OF OTHER PUBLIC WORKS SUPPLIES AND MATERIALS"]
[null,null,null,36539,"SALE OF OTHER PUBLIC WORKS SUPPLIES AND MATERIALS",null,null,null,null,"36541 - SALE OF HEALTH SUPPLIES AND MATERIALS"]
[null,null,null,36541,"SALE OF HEALTH SUPPLIES AND MATERIALS",null,null,null,null,"36542 - SALE OF WELFARE SUPPLIES AND MATERIALS"]
[null,null,null,36542,"SALE OF WELFARE SUPPLIES AND MATERIALS",null,null,null,null,"36543 - SALE OF CULTURAL SUPPLIES AND MATERIALS"]
[null,null,null,36543,"SALE OF CULTURAL SUPPLIES AND MATERIALS",null,null,null,null,"36544 - SALE OF RECREATIONAL SUPPLIES AND MATERIAL"]
[null,null,null,36544,"SALE OF RECREATIONAL SUPPLIES AND MATERIAL",null,null,null,null,"36549 - SALE OF OTHER HEALTH & RECREATIONAL SUPPLIES"]
[null,null,null,36549,"SALE OF OTHER HEALTH & RECREATIONAL SUPPLIES",null,null,null,null,"36550 - SALE OF NATURAL RESOURCES"]
[null,null,null,36550,"SALE OF NATURAL RESOURCES",null,null,null,null,"36560 - SALE OF SOLID WASTE PRODUCTS"]
[null,null,null,36560,"SALE OF SOLID WASTE PRODUCTS",null,null,null,null,"36610 - SPECIAL ASSESSMENTS - CHARGES"]
[null,null,null,36610,"SPECIAL ASSESSMENTS - CHARGES",null,null,null,null,"36690 - OTHER SPECIAL ASSESSMENTS"]
[null,null,null,36690,"OTHER SPECIAL ASSESSMENTS",null,null,null,null,"36710 - CONTRIBUTIONS AND DONATIONS - BUSINESSES"]
[null,null,null,36710,"CONTRIBUTIONS AND DONATIONS - BUSINESSES",null,null,null,null,"36720 - CONTRIBUTIONS AND DONATIONS - ORGANIZATIONS"]
[null,null,null,36720,"CONTRIBUTIONS AND DONATIONS - ORGANIZATIONS",null,null,null,null,"36730 - CONTRIBUTIONS AND DONATIONS - INDIVIDUALS"]
[null,null,null,36730,"CONTRIBUTIONS AND DONATIONS - INDIVIDUALS",null,null,null,null,"36740 - OPIOID SETTLEMENT FUNDS"]
[null,null,null,36740,"OPIOID SETTLEMENT FUNDS",null,null,null,null,"36910 - PREMIUMS ON BONDS SOLD"]
[null,null,null,36910,"PREMIUMS ON BONDS SOLD",null,null,null,null,"36920 - SALE OF BONDS"]
[null,null,null,36920,"SALE OF BONDS",null,null,null,null,"36930 - SALE OF NOTES"]
[null,null,null,36930,"SALE OF NOTES",null,null,null,null,"36931 - LEASES ISSUED"]
[null,null,null,36931,"LEASES ISSUED",null,null,null,null,"36932 - PPP ISSUED"]
[null,null,null,36932,"PPP ISSUED",null,null,null,null,"36933 - SBITA ISSUED"]
[null,null,null,36933,"SBITA ISSUED",null,null,null,null,"36934 - INSURANCE RECOVERY"]
[null,null,null,36934,"INSURANCE RECOVERY",null,null,null,null,"36935 - PROCEEDS FROM SALE OF CAPITAL ASSETS"]
[null,null,null,36935,"PROCEEDS FROM SALE OF CAPITAL ASSETS",null,null,null,null,"36961 - OPERATING TRANSFER IN FROM GENERAL FUND"]
[null,null,null,36961,"OPERATING TRANSFER IN FROM GENERAL FUND",null,null,null,null,"36962 - OPERATING TRANSFER IN FROM SPECIAL REVENUE FUNDS"]
[null,null,null,36962,"OPERATING TRANSFER IN FROM SPECIAL REVENUE FUNDS",null,null,null,null,"36965 - OPERATING TRANSFER IN FROM DEBT SERVICE FUND"]
[null,null,null,36965,"OPERATING TRANSFER IN FROM DEBT SERVICE FUND",null,null,null,null,"36966 - OPERATING TRANSFER IN FROM CAPITAL PROJECT FUND"]
[null,null,null,36966,"OPERATING TRANSFER IN FROM CAPITAL PROJECT FUND",null,null,null,null,"36970 - OPERATING TRANSFER IN FROM ENTERPRISE FUNDS"]
[null,null,null,36970,"OPERATING TRANSFER IN FROM ENTERPRISE FUNDS",null,null,null,null,"36977 - OPERATING TRANSFER IN FROM INTERNAL SERVICE FUNDS"]
[null,null,null,36977,"OPERATING TRANSFER IN FROM INTERNAL SERVICE FUNDS",null,null,null,null,"36978 - OPERATING TRANSFER IN FROM TRUST AND CUSTODIAL FUNDS"]
[null,null,null,36978,"OPERATING TRANSFER IN FROM TRUST AND CUSTODIAL FUNDS",null,null,null,null,"36979 - OPERATING TRANSFER IN FROM SPECIAL ASSESSMENT FUNDS"]
[null,null,null,36979,"OPERATING TRANSFER IN FROM SPECIAL ASSESSMENT FUNDS",null,null,null,null,"36991 - GAIN ON EARLY RETIREMENT OF DEBT"]
[null,null,null,36991,"GAIN ON EARLY RETIREMENT OF DEBT",null,null,null,null,"36992 - BAD DEBT COLLECTIONS"]
[null,null,null,36992,"BAD DEBT COLLECTIONS",null,null,null,null,"37110 - METERED WATER SALES"]
[null,null,null,37110,"METERED WATER SALES",null,null,null,null,{"$f":"+CONCATENATE(D517,\" - \",E517)","v":"37111 - METERED SALE WITH SEWAGE"}]
[null,null,null,37111,"METERED SALE WITH SEWAGE",null,null,null,null,"37112 - METERED SALES, NO SEWAGE"]
[null,null,null,37112,"METERED SALES, NO SEWAGE",null,null,null,null,"37113 - RESIDENTIAL WATER SALES"]
[null,null,null,37113,"RESIDENTIAL WATER SALES",null,null,null,null,"37114 - COMMERCIAL WATER SALES"]
[null,null,null,37114,"COMMERCIAL WATER SALES",null,null,null,null,"37115 - INDUSTRIAL WATER SALES"]
[null,null,null,37115,"INDUSTRIAL WATER SALES",null,null,null,null,"37117 - OUTSIDE WATER SALES"]
[null,null,null,37117,"OUTSIDE WATER SALES",null,null,null,null,"37119 - OTHER METERED WATER SALES"]
[null,null,null,37119,"OTHER METERED WATER SALES",null,null,null,null,"37120 - FLAT RATE WATER SALES TO GEN CUSTOMERS"]
[null,null,null,37120,"FLAT RATE WATER SALES TO GEN CUSTOMERS",null,null,null,null,"37130 - FIRE SERVICE AND HYDRANT RENTALS/LEASES"]
[null,null,null,37130,"FIRE SERVICE AND HYDRANT RENTALS/LEASES",null,null,null,null,"37140 - SALES TO OTHER WATER DISTRICTS"]
[null,null,null,37140,"SALES TO OTHER WATER DISTRICTS",null,null,null,null,"37190 - OTHER OPERATING REVENUES - WATER"]
[null,null,null,37190,"OTHER OPERATING REVENUES - WATER",null,null,null,null,"37191 - FORFEITED DISCOUNTS AND PENALTIES"]
[null,null,null,37191,"FORFEITED DISCOUNTS AND PENALTIES",null,null,null,null,"37192 - RENT/LEASE FROM WATER UTILITY PROPERTY"]
[null,null,null,37192,"RENT/LEASE FROM WATER UTILITY PROPERTY",null,null,null,null,"37193 - SERVICE CHARGES"]
[null,null,null,37193,"SERVICE CHARGES",null,null,null,null,"37194 - SALES OF MATERIALS"]
[null,null,null,37194,"SALES OF MATERIALS",null,null,null,null,"37195 - INSTALLATION CHARGES"]
[null,null,null,37195,"INSTALLATION CHARGES",null,null,null,null,"37196 - WATER TAP FEES"]
[null,null,null,37196,"WATER TAP FEES",null,null,null,null,"37197 - LINE EXTENSION CHARGES"]
[null,null,null,37197,"LINE EXTENSION CHARGES",null,null,null,null,"37198 - WATER DEVELOPMENT FEES"]
[null,null,null,37198,"WATER DEVELOPMENT FEES",null,null,null,null,"37199 - OTHER REVENUES"]
[null,null,null,37199,"OTHER REVENUES",null,null,null,null,"37210 - SEWER CHARGES"]
[null,null,null,37210,"SEWER CHARGES",null,null,null,null,"37211 - REGULAR SEWER CUSTOMERS"]
[null,null,null,37211,"REGULAR SEWER CUSTOMERS",null,null,null,null,"37212 - INDUSTRIAL SURCHARGE CUSTOMERS"]
[null,null,null,37212,"INDUSTRIAL SURCHARGE CUSTOMERS",null,null,null,null,"37220 - SEWER INSPECTION FEES"]
[null,null,null,37220,"SEWER INSPECTION FEES",null,null,null,null,"37230 - SEWER USER FEE"]
[null,null,null,37230,"SEWER USER FEE",null,null,null,null,"37240 - SERVICE TO OTHER UTILITIES"]
[null,null,null,37240,"SERVICE TO OTHER UTILITIES",null,null,null,null,"37290 - OTHER OPERATING REVENUES - SEWER"]
[null,null,null,37290,"OTHER OPERATING REVENUES - SEWER",null,null,null,null,"37291 - FORFEITED DISCOUNTS AND PENALTIES"]
[null,null,null,37291,"FORFEITED DISCOUNTS AND PENALTIES",null,null,null,null,"37292 - SERVICING CUSTOMERS INSTALLATION"]
[null,null,null,37292,"SERVICING CUSTOMERS INSTALLATION",null,null,null,null,"37293 - SALE OF MATERIAL"]
[null,null,null,37293,"SALE OF MATERIAL",null,null,null,null,"37294 - INSTALLATION CHARGES"]
[null,null,null,37294,"INSTALLATION CHARGES",null,null,null,null,"37296 - SEWER TAP FEES"]
[null,null,null,37296,"SEWER TAP FEES",null,null,null,null,"37297 - SEWER LINE EXTENSION CHARGES"]
[null,null,null,37297,"SEWER LINE EXTENSION CHARGES",null,null,null,null,"37298 - SEWER DEVELOPMENT FEES"]
[null,null,null,37298,"SEWER DEVELOPMENT FEES",null,null,null,null,"37299 - OTHER REVENUES"]
[null,null,null,37299,"OTHER REVENUES",null,null,null,null,"37310 - RESIDENTIAL SALES"]
[null,null,null,37310,"RESIDENTIAL SALES",null,null,null,null,"37311 - SMALL LIGHTING AND POWER SALES"]
[null,null,null,37311,"SMALL LIGHTING AND POWER SALES",null,null,null,null,"37312 - MEDIUM LIGHTING AND POWER SALES"]
[null,null,null,37312,"MEDIUM LIGHTING AND POWER SALES",null,null,null,null,"37313 - LARGE LIGHTING AND POWER SALES"]
[null,null,null,37313,"LARGE LIGHTING AND POWER SALES",null,null,null,null,"37314 - STREET AND ATHLETIC LIGHTING SALES"]
[null,null,null,37314,"STREET AND ATHLETIC LIGHTING SALES",null,null,null,null,"37315 - OUTDOOR LIGHTING SALES"]
[null,null,null,37315,"OUTDOOR LIGHTING SALES",null,null,null,null,"37316 - UNCOLLECTIBLE ACCOUNTS"]
[null,null,null,37316,"UNCOLLECTIBLE ACCOUNTS",null,null,null,null,"37321 - FORFEITED DISCOUNTS"]
[null,null,null,37321,"FORFEITED DISCOUNTS",null,null,null,null,"37322 - MISCELLANEOUS SERVICE REVENUE"]
[null,null,null,37322,"MISCELLANEOUS SERVICE REVENUE",null,null,null,null,"37323 - RENT/LEASE FROM ELECTRIC PROPERTY"]
[null,null,null,37323,"RENT/LEASE FROM ELECTRIC PROPERTY",null,null,null,null,"37324 - OTHER OPERATING REVENUES"]
[null,null,null,37324,"OTHER OPERATING REVENUES",null,null,null,null,"37410 - METERED GAS SALES"]
[null,null,null,37410,"METERED GAS SALES",null,null,null,null,"37411 - METERED RESIDENTIAL GAS SALES"]
[null,null,null,37411,"METERED RESIDENTIAL GAS SALES",null,null,null,null,"37412 - METER COMMERCIAL AND INDUSTRIAL GAS SALE"]
[null,null,null,37412,"METER COMMERCIAL AND INDUSTRIAL GAS SALE",null,null,null,null,"37413 - INTERRUPTIBLE CUSTOMER - GAS SALES"]
[null,null,null,37413,"INTERRUPTIBLE CUSTOMER - GAS SALES",null,null,null,null,"37440 - SALES TO OTHER GAS DISTRICTS"]
[null,null,null,37440,"SALES TO OTHER GAS DISTRICTS",null,null,null,null,"37490 - OTHER OPERATING REVENUES"]
[null,null,null,37490,"OTHER OPERATING REVENUES",null,null,null,null,"37491 - FORFEITED DISCOUNTS AND PENALTIES"]
[null,null,null,37491,"FORFEITED DISCOUNTS AND PENALTIES",null,null,null,null,"37492 - RENT/LEASE FROM GAS PROPERTY"]
[null,null,null,37492,"RENT/LEASE FROM GAS PROPERTY",null,null,null,null,"37493 - SERVICING CUSTOMER INSTALLATIONS"]
[null,null,null,37493,"SERVICING CUSTOMER INSTALLATIONS",null,null,null,null,"37494 - SALE OF MATERIAL"]
[null,null,null,37494,"SALE OF MATERIAL",null,null,null,null,"37495 - INSTALLATION CHARGE"]
[null,null,null,37495,"INSTALLATION CHARGE",null,null,null,null,"37496 - INSPECTION FEE"]
[null,null,null,37496,"INSPECTION FEE",null,null,null,null,"37497 - LINE EXTENSION CHARGES"]
[null,null,null,37497,"LINE EXTENSION CHARGES",null,null,null,null,"37498 - DEVELOPMENT FEE"]
[null,null,null,37498,"DEVELOPMENT FEE",null,null,null,null,"37499 - OTHER REVENUES"]
[null,null,null,37499,"OTHER REVENUES",null,null,null,null,"37510 - AVIATION REVENUES"]
[null,null,null,37510,"AVIATION REVENUES",null,null,null,null,"37511 - LANDING FEES"]
[null,null,null,37511,"LANDING FEES",null,null,null,null,"37512 - AVIATION GASOLINE"]
[null,null,null,37512,"AVIATION GASOLINE",null,null,null,null,{"$f":"+CONCATENATE(D581,\" - \",E581)","v":"37513 - FUEL OIL ROYALTIES"}]
[null,null,null,37513,"FUEL OIL ROYALTIES",null,null,null,null,"37514 - LEASE ON GROUND AREAS"]
[null,null,null,37514,"LEASE ON GROUND AREAS",null,null,null,null,"37515 - HANGER RENTALS/LEASES"]
[null,null,null,37515,"HANGER RENTALS/LEASES",null,null,null,null,"37516 - PLANT AND FACILITY RENTALS/LEASES"]
[null,null,null,37516,"PLANT AND FACILITY RENTALS/LEASES",null,null,null,null,"37517 - BUILDING RENTALS/LEASES"]
[null,null,null,37517,"BUILDING RENTALS/LEASES",null,null,null,null,"37520 - TERMINAL BUILDING AREAS REVENUES"]
[null,null,null,37520,"TERMINAL BUILDING AREAS REVENUES",null,null,null,null,"37521 - OTHER REVENUES"]
[null,null,null,37521,"OTHER REVENUES",null,null,null,null,"37610 - OPERATING REVENUES - GOLF COURSES"]
[null,null,null,37610,"OPERATING REVENUES - GOLF COURSES",null,null,null,null,"37611 - OTHER REVENUES"]
[null,null,null,37611,"OTHER REVENUES",null,null,null,null,"37710 - GRANT REVENUES - STATE"]
[null,null,null,37710,"GRANT REVENUES - STATE",null,null,null,null,"37711 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1"]
[null,null,null,37711,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1",null,null,null,null,"37712 - COVID 19 - CARES ACT GRANTS #1"]
[null,null,null,37712,"COVID 19 - CARES ACT GRANTS #1",null,null,null,null,"37713 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2"]
[null,null,null,37713,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2",null,null,null,null,"37714 - COVID 19 - CARES ACT GRANTS #2"]
[null,null,null,37714,"COVID 19 - CARES ACT GRANTS #2",null,null,null,null,"37715 - GRANT REVENUES - FEDERAL"]
[null,null,null,37715,"GRANT REVENUES - FEDERAL",null,null,null,null,"37720 - OTHER NON-OPERATING REVENUES"]
[null,null,null,37720,"OTHER NON-OPERATING REVENUES",null,null,null,null,"37726 - GAIN ON SALES OF CAPITAL ASSETS"]
[null,null,null,37726,"GAIN ON SALES OF CAPITAL ASSETS",null,null,null,null,"37727 - GAIN ON REFUNDING (IN-SUBSTANCE DEFEASANCE)"]
[null,null,null,37727,"GAIN ON REFUNDING (IN-SUBSTANCE DEFEASANCE)",null,null,null,null,"37730 - MISCELLANEOUS NON-OPERATING REVENUES"]
[null,null,null,37730,"MISCELLANEOUS NON-OPERATING REVENUES",null,null,null,null,"37740 - CAPITAL CONTRIBUTIONS"]
[null,null,null,37740,"CAPITAL CONTRIBUTIONS",null,null,null,null,"38501 - SPECIAL ITEM #1"]
[null,null,null,38501,"SPECIAL ITEM #1",null,null,null,null,"38502 - SPECIAL ITEM #2"]
[null,null,null,38502,"SPECIAL ITEM #2",null,null,null,null,"38601 - EXTRAORDINARY ITEM #1"]
[null,null,null,38601,"EXTRAORDINARY ITEM #1",null,null,null,null,"38602 - EXTRAORDINARY ITEM #2"]
[null,null,null,38602,"EXTRAORDINARY ITEM #2",null,null,null,null,"41110 - LEGISLATIVE BOARD"]
[null,null,null,41110,"LEGISLATIVE BOARD",null,null,null,null,"41120 - LEGISLATIVE COMMITTEES AND SPEC BODIES"]
[null,null,null,41120,"LEGISLATIVE COMMITTEES AND SPEC BODIES",null,null,null,null,"41210 - CITY COURT"]
[null,null,null,41210,"CITY COURT",null,null,null,null,"41260 - LAW LIBRARY"]
[null,null,null,41260,"LAW LIBRARY",null,null,null,null,"41310 - MAYOR"]
[null,null,null,41310,"MAYOR",null,null,null,null,"41320 - CITY MANAGER"]
[null,null,null,41320,"CITY MANAGER",null,null,null,null,"41400 - ELECTIONS"]
[null,null,null,41400,"ELECTIONS",null,null,null,null,"41510 - CITY RECORDER"]
[null,null,null,41510,"CITY RECORDER",null,null,null,null,"41520 - LICENSING DEPARTMENT"]
[null,null,null,41520,"LICENSING DEPARTMENT",null,null,null,null,"41530 - ACCOUNTING AND INTERNAL AUDITING"]
[null,null,null,41530,"ACCOUNTING AND INTERNAL AUDITING",null,null,null,null,"41540 - INVESTMENT MANAGEMENT"]
[null,null,null,41540,"INVESTMENT MANAGEMENT",null,null,null,null,"41550 - TAX COLLECTION AND ADMINISTRATION"]
[null,null,null,41550,"TAX COLLECTION AND ADMINISTRATION",null,null,null,null,"41590 - OTHER FINANCIAL ADMINISTRATIONS"]
[null,null,null,41590,"OTHER FINANCIAL ADMINISTRATIONS",null,null,null,null,"41610 - PURCHASING"]
[null,null,null,41610,"PURCHASING",null,null,null,null,"41620 - CITY ATTORNEY"]
[null,null,null,41620,"CITY ATTORNEY",null,null,null,null,"41630 - BUDGETING"]
[null,null,null,41630,"BUDGETING",null,null,null,null,"41640 - DATA PROCESSING"]
[null,null,null,41640,"DATA PROCESSING",null,null,null,null,"41650 - PERSONNEL ADMINISTRATION"]
[null,null,null,41650,"PERSONNEL ADMINISTRATION",null,null,null,null,"41670 - ENGINEERING"]
[null,null,null,41670,"ENGINEERING",null,null,null,null,"41690 - OTHER CENTRAL STAFF AGENCIES"]
[null,null,null,41690,"OTHER CENTRAL STAFF AGENCIES",null,null,null,null,"41700 - PLANNING AND ZONING"]
[null,null,null,41700,"PLANNING AND ZONING",null,null,null,null,"41810 - CITY HALL BUILDINGS AND GROUNDS"]
[null,null,null,41810,"CITY HALL BUILDINGS AND GROUNDS",null,null,null,null,"41830 - CITY PARKING FACILITIES"]
[null,null,null,41830,"CITY PARKING FACILITIES",null,null,null,null,"41920 - SPECIAL PROJECTS"]
[null,null,null,41920,"SPECIAL PROJECTS",null,null,null,null,"41990 - OTHER GENERAL GOVERNMENT SERVICES"]
[null,null,null,41990,"OTHER GENERAL GOVERNMENT SERVICES",null,null,null,null,"41991 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1"]
[null,null,null,41991,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1",null,null,null,null,"41992 - COVID 19 - CARES ACT GRANTS #1"]
[null,null,null,41992,"COVID 19 - CARES ACT GRANTS #1",null,null,null,null,"41993 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2"]
[null,null,null,41993,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2",null,null,null,null,"41994 - COVID 19 - CARES ACT GRANTS #2"]
[null,null,null,41994,"COVID 19 - CARES ACT GRANTS #2",null,null,null,null,"42100 - POLICE"]
[null,null,null,42100,"POLICE",null,null,null,null,"42110 - POLICE ADMINISTRATION"]
[null,null,null,42110,"POLICE ADMINISTRATION",null,null,null,null,"42121 - CRIMINAL INVESTIGATION"]
[null,null,null,42121,"CRIMINAL INVESTIGATION",null,null,null,null,"42122 - VICE CONTROL"]
[null,null,null,42122,"VICE CONTROL",null,null,null,null,"42123 - PATROL"]
[null,null,null,42123,"PATROL",null,null,null,null,"42124 - RECORDS AND IDENTIFICATION"]
[null,null,null,42124,"RECORDS AND IDENTIFICATION",null,null,null,null,"42125 - YOUTH INVESTIGATION AND CONTROL"]
[null,null,null,42125,"YOUTH INVESTIGATION AND CONTROL",null,null,null,null,"42128 - CRIME LABORATORY"]
[null,null,null,42128,"CRIME LABORATORY",null,null,null,null,"42129 - DRUG INVESTIGATION AND CONTROL"]
[null,null,null,42129,"DRUG INVESTIGATION AND CONTROL",null,null,null,null,"42130 - TRAFFIC CONTROL"]
[null,null,null,42130,"TRAFFIC CONTROL",null,null,null,null,"42140 - POLICE TRAINING"]
[null,null,null,42140,"POLICE TRAINING",null,null,null,null,{"$f":"+CONCATENATE(D645,\" - \",E645)","v":"42150 - SUPPORT SERVICES"}]
[null,null,null,42150,"SUPPORT SERVICES",null,null,null,null,"42160 - POLICE BUILDINGS AND GROUNDS"]
[null,null,null,42160,"POLICE BUILDINGS AND GROUNDS",null,null,null,null,"42200 - FIRE BUILDING AND CODES"]
[null,null,null,42200,"FIRE BUILDING AND CODES",null,null,null,null,"42210 - FIRE ADMINISTRATION"]
[null,null,null,42210,"FIRE ADMINISTRATION",null,null,null,null,"42220 - FIRE FIGHTING"]
[null,null,null,42220,"FIRE FIGHTING",null,null,null,null,"42230 - FIRE PREVENTION"]
[null,null,null,42230,"FIRE PREVENTION",null,null,null,null,"42240 - FIRE TRAINING"]
[null,null,null,42240,"FIRE TRAINING",null,null,null,null,"42250 - SUPPORT SERVICES"]
[null,null,null,42250,"SUPPORT SERVICES",null,null,null,null,"42260 - FIRE STATIONS AND GROUNDS"]
[null,null,null,42260,"FIRE STATIONS AND GROUNDS",null,null,null,null,"42300 - ANIMAL CONTROL"]
[null,null,null,42300,"ANIMAL CONTROL",null,null,null,null,"42400 - PROTECTIVE INSPECTION"]
[null,null,null,42400,"PROTECTIVE INSPECTION",null,null,null,null,"42500 - CIVIL DEFENSE"]
[null,null,null,42500,"CIVIL DEFENSE",null,null,null,null,"42600 - EMERGENCY SERVICES"]
[null,null,null,42600,"EMERGENCY SERVICES",null,null,null,null,"42610 - AMBULANCE SERVICES"]
[null,null,null,42610,"AMBULANCE SERVICES",null,null,null,null,"42620 - RESCUE SQUAD"]
[null,null,null,42620,"RESCUE SQUAD",null,null,null,null,"42910 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1"]
[null,null,null,42910,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1",null,null,null,null,"42911 - COVID 19 - CARES ACT GRANTS #1"]
[null,null,null,42911,"COVID 19 - CARES ACT GRANTS #1",null,null,null,null,"42912 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2"]
[null,null,null,42912,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2",null,null,null,null,"42913 - COVID 19 - CARES ACT GRANTS #2"]
[null,null,null,42913,"COVID 19 - CARES ACT GRANTS #2",null,null,null,null,"43100 - HIGHWAYS AND STREETS"]
[null,null,null,43100,"HIGHWAYS AND STREETS",null,null,null,null,"43110 - HIGHWAY AND STREET ADMINISTRATION"]
[null,null,null,43110,"HIGHWAY AND STREET ADMINISTRATION",null,null,null,null,"43120 - HIGHWAYS, STREETS, AND ROADWAYS"]
[null,null,null,43120,"HIGHWAYS, STREETS, AND ROADWAYS",null,null,null,null,"43130 - BRIDGES, VIADUCTS, AND GRADE SEPARATIONS"]
[null,null,null,43130,"BRIDGES, VIADUCTS, AND GRADE SEPARATIONS",null,null,null,null,"43140 - TUNNELS"]
[null,null,null,43140,"TUNNELS",null,null,null,null,"43150 - STORM DRAINAGE"]
[null,null,null,43150,"STORM DRAINAGE",null,null,null,null,"43160 - STREET LIGHTING"]
[null,null,null,43160,"STREET LIGHTING",null,null,null,null,"43170 - CITY GARAGE"]
[null,null,null,43170,"CITY GARAGE",null,null,null,null,"43180 - STREET CLEANING"]
[null,null,null,43180,"STREET CLEANING",null,null,null,null,"43190 - STATE STREET AID"]
[null,null,null,43190,"STATE STREET AID",null,null,null,null,"43200 - SANITATION SERVICES"]
[null,null,null,43200,"SANITATION SERVICES",null,null,null,null,"43210 - SANITATION MANAGEMENT"]
[null,null,null,43210,"SANITATION MANAGEMENT",null,null,null,null,"43220 - SANITATION EDUCATION/INFORMATION"]
[null,null,null,43220,"SANITATION EDUCATION/INFORMATION",null,null,null,null,"43231 - WASTE PICKUP"]
[null,null,null,43231,"WASTE PICKUP",null,null,null,null,"43232 - CONVENIENCE CENTERS"]
[null,null,null,43232,"CONVENIENCE CENTERS",null,null,null,null,"43233 - TRANSFER STATIONS"]
[null,null,null,43233,"TRANSFER STATIONS",null,null,null,null,"43234 - PROBLEM WASTE CENTERS"]
[null,null,null,43234,"PROBLEM WASTE CENTERS",null,null,null,null,"43235 - BAILING CENTERS"]
[null,null,null,43235,"BAILING CENTERS",null,null,null,null,"43239 - OTHER WASTE COLLECTIONS"]
[null,null,null,43239,"OTHER WASTE COLLECTIONS",null,null,null,null,"43241 - WASTE DISPOSAL - LANDFILL"]
[null,null,null,43241,"WASTE DISPOSAL - LANDFILL",null,null,null,null,"43242 - RECYCLING CENTERS"]
[null,null,null,43242,"RECYCLING CENTERS",null,null,null,null,"43243 - COMPOST WASTE CENTERS"]
[null,null,null,43243,"COMPOST WASTE CENTERS",null,null,null,null,"43251 - WASTE INCINERATOR"]
[null,null,null,43251,"WASTE INCINERATOR",null,null,null,null,"43252 - LANDFILL OPERATIONS AND MAINTENANCE"]
[null,null,null,43252,"LANDFILL OPERATIONS AND MAINTENANCE",null,null,null,null,"43260 - WASTE DISPOSAL - OTHER"]
[null,null,null,43260,"WASTE DISPOSAL - OTHER",null,null,null,null,"43270 - POSTCLOSURE CARE"]
[null,null,null,43270,"POSTCLOSURE CARE",null,null,null,null,"43400 - WEED AND MOSQUITO CONTROL"]
[null,null,null,43400,"WEED AND MOSQUITO CONTROL",null,null,null,null,"43500 - CEMETERIES"]
[null,null,null,43500,"CEMETERIES",null,null,null,null,"43600 - PUBLIC TRANSPORTATION SYSTEMS"]
[null,null,null,43600,"PUBLIC TRANSPORTATION SYSTEMS",null,null,null,null,"43800 - PUBLIC WORKS ENGINEERING DEPT"]
[null,null,null,43800,"PUBLIC WORKS ENGINEERING DEPT",null,null,null,null,"43900 - OTHER PUBLIC WORKS PROJECTS"]
[null,null,null,43900,"OTHER PUBLIC WORKS PROJECTS",null,null,null,null,"44110 - PUBLIC HEALTH ADMINISTRATION"]
[null,null,null,44110,"PUBLIC HEALTH ADMINISTRATION",null,null,null,null,"44111 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1"]
[null,null,null,44111,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 1",null,null,null,null,"44112 - COVID 19 - CARES ACT GRANTS #1"]
[null,null,null,44112,"COVID 19 - CARES ACT GRANTS #1",null,null,null,null,"44113 - FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2"]
[null,null,null,44113,"FEDERAL AMERICAN RESCUE PLAN ACT GRANT 2",null,null,null,null,"44114 - COVID 19 - CARES ACT GRANTS #2"]
[null,null,null,44114,"COVID 19 - CARES ACT GRANTS #2",null,null,null,null,"44200 - WELFARE AND SOCIAL SERVICES"]
[null,null,null,44200,"WELFARE AND SOCIAL SERVICES",null,null,null,null,"44300 - CULTURE"]
[null,null,null,44300,"CULTURE",null,null,null,null,"44310 - SENIOR CITIZEN ACTIVITIES"]
[null,null,null,44310,"SENIOR CITIZEN ACTIVITIES",null,null,null,null,"44320 - SENIOR CITIZEN FACILITIES"]
[null,null,null,44320,"SENIOR CITIZEN FACILITIES",null,null,null,null,"44400 - RECREATION"]
[null,null,null,44400,"RECREATION",null,null,null,null,"44410 - RECREATION ADMINISTRATION"]
[null,null,null,44410,"RECREATION ADMINISTRATION",null,null,null,null,"44420 - RECREATION CENTERS"]
[null,null,null,44420,"RECREATION CENTERS",null,null,null,null,"44430 - PLAYGROUNDS"]
[null,null,null,44430,"PLAYGROUNDS",null,null,null,null,"44440 - SWIMMING POOLS"]
[null,null,null,44440,"SWIMMING POOLS",null,null,null,null,{"$f":"+CONCATENATE(D709,\" - \",E709)","v":"44450 - GOLF COURSE"}]
[null,null,null,44450,"GOLF COURSE",null,null,null,null,"44490 - OTHER RECREATION FACILITIES"]
[null,null,null,44490,"OTHER RECREATION FACILITIES",null,null,null,null,"44500 - SPECTATOR RECREATION"]
[null,null,null,44500,"SPECTATOR RECREATION",null,null,null,null,"44510 - BOTANICAL GARDENS"]
[null,null,null,44510,"BOTANICAL GARDENS",null,null,null,null,"44520 - MUSEUMS"]
[null,null,null,44520,"MUSEUMS",null,null,null,null,"44530 - ART GALLERIES"]
[null,null,null,44530,"ART GALLERIES",null,null,null,null,"44540 - ZOOS"]
[null,null,null,44540,"ZOOS",null,null,null,null,"44550 - OTHER"]
[null,null,null,44550,"OTHER",null,null,null,null,"44600 - SPECIAL RECREATION FACILITIES"]
[null,null,null,44600,"SPECIAL RECREATION FACILITIES",null,null,null,null,"44610 - LITTLE LEAGUE ACTIVITIES"]
[null,null,null,44610,"LITTLE LEAGUE ACTIVITIES",null,null,null,null,"44620 - ADULT SOFTBALL"]
[null,null,null,44620,"ADULT SOFTBALL",null,null,null,null,"44700 - PARKS"]
[null,null,null,44700,"PARKS",null,null,null,null,"44710 - PARK ADMINISTRATION"]
[null,null,null,44710,"PARK ADMINISTRATION",null,null,null,null,"44720 - PARK AREAS"]
[null,null,null,44720,"PARK AREAS",null,null,null,null,"44730 - PARKWAYS AND BOULEVARDS"]
[null,null,null,44730,"PARKWAYS AND BOULEVARDS",null,null,null,null,"44750 - PARK POLICE"]
[null,null,null,44750,"PARK POLICE",null,null,null,null,"44790 - OTHER PARK SERVICES"]
[null,null,null,44790,"OTHER PARK SERVICES",null,null,null,null,"44800 - LIBRARIES"]
[null,null,null,44800,"LIBRARIES",null,null,null,null,"44810 - LIBRARY ADMINISTRATION"]
[null,null,null,44810,"LIBRARY ADMINISTRATION",null,null,null,null,"44820 - LIBRARY FACILITIES"]
[null,null,null,44820,"LIBRARY FACILITIES",null,null,null,null,"44900 - EDUCATION"]
[null,null,null,44900,"EDUCATION",null,null,null,null,"45100 - CONSERVATION OF NATURAL RESOURCES"]
[null,null,null,45100,"CONSERVATION OF NATURAL RESOURCES",null,null,null,null,"45110 - WATER RESOURCES"]
[null,null,null,45110,"WATER RESOURCES",null,null,null,null,"45120 - AGRICULTURAL RESOURCES"]
[null,null,null,45120,"AGRICULTURAL RESOURCES",null,null,null,null,"45130 - FOREST RESOURCES"]
[null,null,null,45130,"FOREST RESOURCES",null,null,null,null,"45140 - MINERAL RESOURCES"]
[null,null,null,45140,"MINERAL RESOURCES",null,null,null,null,"45150 - FISH AND GAME RESOURCES"]
[null,null,null,45150,"FISH AND GAME RESOURCES",null,null,null,null,"45160 - OTHER NATURAL RESOURCES"]
[null,null,null,45160,"OTHER NATURAL RESOURCES",null,null,null,null,"46100 - URBAN REDEVELOPMENT AND HOUSING ADMIN"]
[null,null,null,46100,"URBAN REDEVELOPMENT AND HOUSING ADMIN",null,null,null,null,"46200 - URBAN REDEVELOPMENT"]
[null,null,null,46200,"URBAN REDEVELOPMENT",null,null,null,null,"46210 - REDEVELOPMENT ADMINISTRATION"]
[null,null,null,46210,"REDEVELOPMENT ADMINISTRATION",null,null,null,null,"46220 - CONSERVATION PROJECTS"]
[null,null,null,46220,"CONSERVATION PROJECTS",null,null,null,null,"46230 - REHABILITATION PROJECTS"]
[null,null,null,46230,"REHABILITATION PROJECTS",null,null,null,null,"46240 - CLEARANCE PROJECTS"]
[null,null,null,46240,"CLEARANCE PROJECTS",null,null,null,null,"46250 - RELOCATION"]
[null,null,null,46250,"RELOCATION",null,null,null,null,"46300 - PUBLIC HOUSING PROJECTS"]
[null,null,null,46300,"PUBLIC HOUSING PROJECTS",null,null,null,null,"46400 - OTHER URBAN REDEVELOPMENT AND HOUSING"]
[null,null,null,46400,"OTHER URBAN REDEVELOPMENT AND HOUSING",null,null,null,null,"46510 - COMMUNITY DEVELOPMENT ADMINISTRATION"]
[null,null,null,46510,"COMMUNITY DEVELOPMENT ADMINISTRATION",null,null,null,null,"46520 - COMM DEVELOP ACQUISITION OF REAL PROPERTY"]
[null,null,null,46520,"COMM DEVELOP ACQUISITION OF REAL PROPERTY",null,null,null,null,"46530 - C. D. PUBLIC WORKS FACILITIES AND SITE DEVELOPMENT"]
[null,null,null,46530,"C. D. PUBLIC WORKS FACILITIES AND SITE DEVELOPMENT",null,null,null,null,"46540 - COMMUNITY DEVELOPMENT CODE ENFORCEMENT"]
[null,null,null,46540,"COMMUNITY DEVELOPMENT CODE ENFORCEMENT",null,null,null,null,"46550 - C. D. CLEARANCE, DEMOLITION, AND REHABILITATION"]
[null,null,null,46550,"C. D. CLEARANCE, DEMOLITION, AND REHABILITATION",null,null,null,null,"46560 - C. D. REHABILITATION LOANS AND GRANTS"]
[null,null,null,46560,"C. D. REHABILITATION LOANS AND GRANTS",null,null,null,null,"46570 - C. D. SPECIAL PROJECTS FOR ELDERLY AND HANDICAP"]
[null,null,null,46570,"C. D. SPECIAL PROJECTS FOR ELDERLY AND HANDICAP",null,null,null,null,"46580 - C. D. PAYMENTS FOR LOSS OF RENTAL/LEASE INCOME"]
[null,null,null,46580,"C. D. PAYMENTS FOR LOSS OF RENTAL/LEASE INCOME",null,null,null,null,"46590 - C. D. DISPOSITION OF REAL PROPERTY"]
[null,null,null,46590,"C. D. DISPOSITION OF REAL PROPERTY",null,null,null,null,"46610 - C. D. PROVISION OF PUBLIC SERVICE"]
[null,null,null,46610,"C. D. PROVISION OF PUBLIC SERVICE",null,null,null,null,"46620 - C. D. PAYMENT OF NON-FEDERAL SHARES"]
[null,null,null,46620,"C. D. PAYMENT OF NON-FEDERAL SHARES",null,null,null,null,"46630 - C. D. COMPLETION OF URBAN RENEWAL PROJECTS"]
[null,null,null,46630,"C. D. COMPLETION OF URBAN RENEWAL PROJECTS",null,null,null,null,"46640 - C. D. RELOCATION PAYMENTS AND ASSISTANCE"]
[null,null,null,46640,"C. D. RELOCATION PAYMENTS AND ASSISTANCE",null,null,null,null,"46650 - C. D. PLANNING AND MANAGEMENT DEVELOPMENT"]
[null,null,null,46650,"C. D. PLANNING AND MANAGEMENT DEVELOPMENT",null,null,null,null,"46670 - C. D. OTHER CONTINGENCIES"]
[null,null,null,46670,"C. D. OTHER CONTINGENCIES",null,null,null,null,"47100 - ECONOMIC DEVELOPMENT ADMINISTRATION"]
[null,null,null,47100,"ECONOMIC DEVELOPMENT ADMINISTRATION",null,null,null,null,"47210 - DEPARTMENT OF TOURISM"]
[null,null,null,47210,"DEPARTMENT OF TOURISM",null,null,null,null,"47220 - INDUSTRIAL DEVELOPMENT"]
[null,null,null,47220,"INDUSTRIAL DEVELOPMENT",null,null,null,null,"47300 - EMPLOYMENT SECURITY"]
[null,null,null,47300,"EMPLOYMENT SECURITY",null,null,null,null,"48100 - JOB CORPS"]
[null,null,null,48100,"JOB CORPS",null,null,null,null,"48200 - YOUTH WORK-TRAINING PROGRAMS"]
[null,null,null,48200,"YOUTH WORK-TRAINING PROGRAMS",null,null,null,null,"48300 - COMMUNITY ACTION PROGRAMS"]
[null,null,null,48300,"COMMUNITY ACTION PROGRAMS",null,null,null,null,"48400 - ADULT BASIC EDUCATION"]
[null,null,null,48400,"ADULT BASIC EDUCATION",null,null,null,null,"48500 - ASSIST TO MIGRANT AGR WKS AND FAMILIES"]
[null,null,null,48500,"ASSIST TO MIGRANT AGR WKS AND FAMILIES",null,null,null,null,"48600 - WORK EXPERIENCE PROGRAMS FOR NEEDY PERSONS"]
[null,null,null,48600,"WORK EXPERIENCE PROGRAMS FOR NEEDY PERSONS",null,null,null,null,"48710 - FEDERAL RESCUE PLAN ACT- ASSISTANCE TO HOUSEHOLDS"]
[null,null,null,48710,"FEDERAL RESCUE PLAN ACT- ASSISTANCE TO HOUSEHOLDS",null,null,null,null,"48720 - FEDERAL RESCUE PLAN ACT- ASSISTANCE TO SMALL BUSINESSES"]
[null,null,null,48720,"FEDERAL RESCUE PLAN ACT- ASSISTANCE TO SMALL BUSINESSES",null,null,null,null,{"$f":"+CONCATENATE(D773,\" - \",E773)","v":"48730 - FEDERAL RESCUE PLAN ACT- ASSISTANCE TO NON PROFIT ENTITIES"}]
[null,null,null,48730,"FEDERAL RESCUE PLAN ACT- ASSISTANCE TO NON PROFIT ENTITIES",null,null,null,null,"48740 - FEDERAL RESCUE PLAN ACT- ASSISTANCE TO HARD HIT INDUSTRIES"]
[null,null,null,48740,"FEDERAL RESCUE PLAN ACT- ASSISTANCE TO HARD HIT INDUSTRIES",null,null,null,null,"49100 - BOND PRINCIPAL"]
[null,null,null,49100,"BOND PRINCIPAL",null,null,null,null,"49200 - NOTE PRINCIPAL"]
[null,null,null,49200,"NOTE PRINCIPAL",null,null,null,null,"49260 - LEASE PRINCIPAL"]
[null,null,null,49260,"LEASE PRINCIPAL",null,null,null,null,"49270 - PPP PRINCIPAL"]
[null,null,null,49270,"PPP PRINCIPAL",null,null,null,null,"49280 - SBITA PRINCIPAL"]
[null,null,null,49280,"SBITA PRINCIPAL",null,null,null,null,"49300 - INTEREST - BONDS"]
[null,null,null,49300,"INTEREST - BONDS",null,null,null,null,"49400 - INTEREST - NOTES"]
[null,null,null,49400,"INTEREST - NOTES",null,null,null,null,"49460 - INTEREST - LEASES"]
[null,null,null,49460,"INTEREST - LEASES",null,null,null,null,"49470 - INTEREST - PPP"]
[null,null,null,49470,"INTEREST - PPP",null,null,null,null,"49480 - INTEREST - SBITA"]
[null,null,null,49480,"INTEREST - SBITA",null,null,null,null,"49500 - PAYING AGENT'S FEES"]
[null,null,null,49500,"PAYING AGENT'S FEES",null,null,null,null,"51610 - TRANSFERS OUT - GENERAL FUND"]
[null,null,null,51610,"TRANSFERS OUT - GENERAL FUND",null,null,null,null,"51620 - TRANSFERS OUT - SPECIAL REVENUE FUND"]
[null,null,null,51620,"TRANSFERS OUT - SPECIAL REVENUE FUND",null,null,null,null,"51630 - TRANSFERS OUT - DEBT SERVICE FUND"]
[null,null,null,51630,"TRANSFERS OUT - DEBT SERVICE FUND",null,null,null,null,"51640 - TRANSFERS OUT - CAPITAL PROJECTS FUND"]
[null,null,null,51640,"TRANSFERS OUT - CAPITAL PROJECTS FUND",null,null,null,null,"51650 - TRANSFERS OUT - UTILITY FUND"]
[null,null,null,51650,"TRANSFERS OUT - UTILITY FUND",null,null,null,null,"51656 - TRANSFERS OUT - OTHER ENTERPRISE FUND"]
[null,null,null,51656,"TRANSFERS OUT - OTHER ENTERPRISE FUND",null,null,null,null,"52111 - SOURCE OF SUPPLY"]
[null,null,null,52111,"SOURCE OF SUPPLY",null,null,null,null,"52112 - POWER AND PUMPING"]
[null,null,null,52112,"POWER AND PUMPING",null,null,null,null,"52113 - WATER PURIFICATION FACILITIES"]
[null,null,null,52113,"WATER PURIFICATION FACILITIES",null,null,null,null,"52114 - TRANSMISSION AND DISTRIBUTION"]
[null,null,null,52114,"TRANSMISSION AND DISTRIBUTION",null,null,null,null,"52115 - SHOP AND MAINTENANCE"]
[null,null,null,52115,"SHOP AND MAINTENANCE",null,null,null,null,"52116 - CUSTOMERS' ACCOUNTING AND COLLECTING"]
[null,null,null,52116,"CUSTOMERS' ACCOUNTING AND COLLECTING",null,null,null,null,"52117 - ADMINISTRATION AND GENERAL EXPENSES"]
[null,null,null,52117,"ADMINISTRATION AND GENERAL EXPENSES",null,null,null,null,"52119 - OTHER OPERATING EXPENSES"]
[null,null,null,52119,"OTHER OPERATING EXPENSES",null,null,null,null,"52120 - NON-OPERATING EXPENSES"]
[null,null,null,52120,"NON-OPERATING EXPENSES",null,null,null,null,"52211 - SEWER COLLECTION (LINES)"]
[null,null,null,52211,"SEWER COLLECTION (LINES)",null,null,null,null,"52212 - SEWER LIFT STATIONS"]
[null,null,null,52212,"SEWER LIFT STATIONS",null,null,null,null,"52213 - SEWER TREATMENT AND DISPOSAL"]
[null,null,null,52213,"SEWER TREATMENT AND DISPOSAL",null,null,null,null,"52214 - LABORATORY AND TESTING"]
[null,null,null,52214,"LABORATORY AND TESTING",null,null,null,null,"52215 - SHOP AND MAINTENANCE"]
[null,null,null,52215,"SHOP AND MAINTENANCE",null,null,null,null,"52216 - CUSTOMERS' ACCOUNTING AND COLLECTION"]
[null,null,null,52216,"CUSTOMERS' ACCOUNTING AND COLLECTION",null,null,null,null,"52217 - ADMINISTRATION AND GENERAL EXPENSES"]
[null,null,null,52217,"ADMINISTRATION AND GENERAL EXPENSES",null,null,null,null,"52219 - OTHER OPERATING EXPENSES"]
[null,null,null,52219,"OTHER OPERATING EXPENSES",null,null,null,null,"52220 - NON-OPERATING EXPENSES"]
[null,null,null,52220,"NON-OPERATING EXPENSES",null,null,null,null,"52311 - SOURCE OF SUPPLY"]
[null,null,null,52311,"SOURCE OF SUPPLY",null,null,null,null,"52312 - PUMPING AND LIFT STATIONS"]
[null,null,null,52312,"PUMPING AND LIFT STATIONS",null,null,null,null,"52313 - PURIFICATION AND DISPOSAL"]
[null,null,null,52313,"PURIFICATION AND DISPOSAL",null,null,null,null,"52314 - TRANSMISSION AND COLLECTION"]
[null,null,null,52314,"TRANSMISSION AND COLLECTION",null,null,null,null,"52315 - SHOP AND MAINTENANCE"]
[null,null,null,52315,"SHOP AND MAINTENANCE",null,null,null,null,"52316 - CUSTOMER ACCOUNTING AND COLLECTION"]
[null,null,null,52316,"CUSTOMER ACCOUNTING AND COLLECTION",null,null,null,null,"52317 - ADMINISTRATIVE AND GENERAL EXPENSES"]
[null,null,null,52317,"ADMINISTRATIVE AND GENERAL EXPENSES",null,null,null,null,"52319 - OTHER OPERATING EXPENSES"]
[null,null,null,52319,"OTHER OPERATING EXPENSES",null,null,null,null,"52320 - NON-OPERATING EXPENSES"]
[null,null,null,52320,"NON-OPERATING EXPENSES",null,null,null,null,"52342 - COST OF SALES - PURCHASED POWER"]
[null,null,null,52342,"COST OF SALES - PURCHASED POWER",null,null,null,null,"52344 - DISTRIBUTION"]
[null,null,null,52344,"DISTRIBUTION",null,null,null,null,"52346 - CUSTOMERS"]
[null,null,null,52346,"CUSTOMERS",null,null,null,null,"52348 - ADMINISTRATIVE"]
[null,null,null,52348,"ADMINISTRATIVE",null,null,null,null,"52350 - MAINTENANCE DISTRIBUTION SYSTEM"]
[null,null,null,52350,"MAINTENANCE DISTRIBUTION SYSTEM",null,null,null,null,"52352 - MAINTENANCE - GENERAL"]
[null,null,null,52352,"MAINTENANCE - GENERAL",null,null,null,null,"52354 - OTHER OPERATING EXPENSES"]
[null,null,null,52354,"OTHER OPERATING EXPENSES",null,null,null,null,"52360 - NON-OPERATING EXPENSES"]
[null,null,null,52360,"NON-OPERATING EXPENSES",null,null,null,null,"52372 - COST OF SALES - OPERATIONS"]
[null,null,null,52372,"COST OF SALES - OPERATIONS",null,null,null,null,"52373 - DISTRIBUTION"]
[null,null,null,52373,"DISTRIBUTION",null,null,null,null,"52374 - CUSTOMERS"]
[null,null,null,52374,"CUSTOMERS",null,null,null,null,"52375 - ADMINISTRATIVE AND GENERAL"]
[null,null,null,52375,"ADMINISTRATIVE AND GENERAL",null,null,null,null,"52376 - MAINTENANCE DISTRIBUTION"]
[null,null,null,52376,"MAINTENANCE DISTRIBUTION",null,null,null,null,"52377 - MAINTENANCE GENERAL"]
[null,null,null,52377,"MAINTENANCE GENERAL",null,null,null,null,"52378 - OTHER OPERATING EXPENSES"]
[null,null,null,52378,"OTHER OPERATING EXPENSES",null,null,null,null,"52380 - NON-OPERATING EXPENSES"]
[null,null,null,52380,"NON-OPERATING EXPENSES",null,null,null,null,"52411 - PURCHASED GAS"]
[null,null,null,52411,"PURCHASED GAS",null,null,null,null,"52412 - MANUFACTURED GAS PURCHASED OR PRODUCED"]
[null,null,null,52412,"MANUFACTURED GAS PURCHASED OR PRODUCED",null,null,null,null,{"$f":"+CONCATENATE(D837,\" - \",E837)","v":"52414 - TRANSMISSION AND DISTRIBUTION"}]
[null,null,null,52414,"TRANSMISSION AND DISTRIBUTION",null,null,null,null,"52415 - SHOP AND MAINTENANCE"]
[null,null,null,52415,"SHOP AND MAINTENANCE",null,null,null,null,"52416 - CUSTOMERS' ACCOUNTING AND COLLECTION"]
[null,null,null,52416,"CUSTOMERS' ACCOUNTING AND COLLECTION",null,null,null,null,"52417 - ADMINISTRATIVE AND GENERAL EXPENSES"]
[null,null,null,52417,"ADMINISTRATIVE AND GENERAL EXPENSES",null,null,null,null,"52419 - OTHER OPERATING EXPENSES"]
[null,null,null,52419,"OTHER OPERATING EXPENSES",null,null,null,null,"52420 - NON-OPERATING EXPENSES"]
[null,null,null,52420,"NON-OPERATING EXPENSES",null,null,null,null,"52511 - RUNWAY AND FIELD AREAS"]
[null,null,null,52511,"RUNWAY AND FIELD AREAS",null,null,null,null,"52512 - HANGAR FACILITIES"]
[null,null,null,52512,"HANGAR FACILITIES",null,null,null,null,"52513 - AIRPORT FACILITIES"]
[null,null,null,52513,"AIRPORT FACILITIES",null,null,null,null,"52514 - AIRPORT SUPPORT FACILITIES"]
[null,null,null,52514,"AIRPORT SUPPORT FACILITIES",null,null,null,null,"52515 - TERMINAL BUILDINGS"]
[null,null,null,52515,"TERMINAL BUILDINGS",null,null,null,null,"52516 - OTHER BUILDINGS AND AIRPORT FACILITIES"]
[null,null,null,52516,"OTHER BUILDINGS AND AIRPORT FACILITIES",null,null,null,null,"52517 - AIRPORT EQUIPMENT"]
[null,null,null,52517,"AIRPORT EQUIPMENT",null,null,null,null,"52518 - ADMINISTRATION AND GENERAL EXPENSES"]
[null,null,null,52518,"ADMINISTRATION AND GENERAL EXPENSES",null,null,null,null,"52519 - OTHER OPERATING EXPENSE"]
[null,null,null,52519,"OTHER OPERATING EXPENSE",null,null,null,null,"52520 - NON-OPERATING EXPENSES"]
[null,null,null,52520,"NON-OPERATING EXPENSES",null,null,null,null,"52562 - COST OF SALES - OPERATIONS"]
[null,null,null,52562,"COST OF SALES - OPERATIONS",null,null,null,null,"52563 - DISTRIBUTION"]
[null,null,null,52563,"DISTRIBUTION",null,null,null,null,"52564 - CUSTOMERS"]
[null,null,null,52564,"CUSTOMERS",null,null,null,null,"52565 - ADMINISTRATIVE AND GENERAL"]
[null,null,null,52565,"ADMINISTRATIVE AND GENERAL",null,null,null,null,"52566 - MAINTENANCE DISTRIBUTION"]
[null,null,null,52566,"MAINTENANCE DISTRIBUTION",null,null,null,null,"52567 - MAINTENANCE GENERAL"]
[null,null,null,52567,"MAINTENANCE GENERAL",null,null,null,null,"52568 - OTHER OPERATING EXPENSES"]
[null,null,null,52568,"OTHER OPERATING EXPENSES",null,null,null,null,"52621 - TAXES"]
[null,null,null,52621,"TAXES",null,null,null,null,"52622 - PAYMENTS IN LIEU OF TAXES"]
[null,null,null,52622,"PAYMENTS IN LIEU OF TAXES",null,null,null,null,"52624 - INTEREST ON BONDS, NOTES, LEASES"]
[null,null,null,52624,"INTEREST ON BONDS, NOTES, LEASES",null,null,null,null,"52625 - PAYING AGENT'S FEES"]
[null,null,null,52625,"PAYING AGENT'S FEES",null,null,null,null,"52626 - MAJOR CAPITAL OUTLAY"]
[null,null,null,52626,"MAJOR CAPITAL OUTLAY",null,null,null,null,"52627 - LOSS ON SALE OF CAPITAL ASSETS"]
[null,null,null,52627,"LOSS ON SALE OF CAPITAL ASSETS",null,null,null,null,"52628 - LOSS ON REFUNDING (IN-SUBSTANCE DEFEASANCE)"]
[null,null,null,52628,"LOSS ON REFUNDING (IN-SUBSTANCE DEFEASANCE)",null,null,null,null,"52629 - OTHER NON-OPERATING EXPENSES"]
[null,null,null,52629,"OTHER NON-OPERATING EXPENSES",null,null,null,null,"52630 - FEDERAL RESCUE PLAN ACT - WATER INFRASTRUCTURE"]
[null,null,null,52630,"FEDERAL RESCUE PLAN ACT - WATER INFRASTRUCTURE",null,null,null,null,"52631 - FEDERAL RESCUE PLAN ACT - SEWER INFRASTRUCTURE"]
[null,null,null,52631,"FEDERAL RESCUE PLAN ACT - SEWER INFRASTRUCTURE",null,null,null,null,"52632 - FEDERAL RESCUE PLAN ACT - OTHER INFRASTRUCTURE"]
[null,null,null,52632,"FEDERAL RESCUE PLAN ACT - OTHER INFRASTRUCTURE",null,null,null,null,"55501 - SPECIAL ITEM #1"]
[null,null,null,55501,"SPECIAL ITEM #1",null,null,null,null,"55502 - SPECIAL ITEM #2"]
[null,null,null,55502,"SPECIAL ITEM #2",null,null,null,null,"55601 - EXTRAORDINARY ITEM #1"]
[null,null,null,55601,"EXTRAORDINARY ITEM #1",null,null,null,null,"55602 - EXTRAORDINARY ITEM #2"]
[null,null,null,55602,"EXTRAORDINARY ITEM #2"]

{"sheet":"Enterprise Funds","index":6,"n_rows":25002,"n_cols":10,"rows_kept":4500,"cut":true,"hidden":true,"merged":[[0,1,0,3],[1,1,6,3]],"bounds":{"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0}}
[null,"Instructions: "]
[null,"Use this form to input Balance Sheet and Operations amounts for all Governmental Funds. Type the account number or use the dropdown in the Account cell. If an account your municipality uses is not on the Condensed Municipal Chart of Accounts on the Chart Reference tab an error message will pop up and you will have to select an existing account from the list.  Choose an appropriate account from the chart and use that account for the \"Account\" column. (Ex: 11212 is used for a checking account. This would need to be rolled up with any other checking accounts to the 11210 account.) Object Codes may only be selected after an expenditure account is chosen. Enter the Beginning Equity into the Reconciliation chart on the right.",null,null,null,"Use link below to quickly go to the Chart Reference tab."]
[null,null,null,null,null,"Chart Reference"]
[]
[]
[]
[]
[]
[]
[]
[]
["Fund","Fund Description","Account","Account Description","Obj Code","Object Code Description","Original Budget","Final Budget","Audit Amount","Type"]
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