{"text_format":"1","workbook":"xlsx","n_sheets":4,"sheets":["Summary","Chart Reference","Lists","School Funds"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":22,"comments":0,"pivot_tables":1},"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":[[19,4,19,11],[4,2,4,4],[5,2,5,4],[12,0,12,10],[13,0,13,10],[14,0,14,10],[15,0,15,10],[16,0,16,10],[0,2,0,4],[1,2,1,4],[2,2,2,4],[3,2,3,4],[11,0,11,10],[8,2,8,4],[9,2,9,4],[8,0,8,1],[9,0,9,1],[7,0,7,4]]}
["Municipality"]
["Fiscal Year",null,null,null,null,"(Ex: 20XX-20XX)"]
["Date Completed",null,null,null,null,"(Ex: 9/1/2022)"]
["Completed By"]
["Email Address"]
["Phone Number"]
[]
["Municipality Demographics"]
["Full-time Employees"]
["Part-time Employees"]
[]
["This form will be used to input audited financial statement amounts for each governmental fund of the municipality. This tab will",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]
["show a summary amount of Assets, Deferred Outflows, Liabilities, Deferred Inflows, Equity, Revenues, and Expenditures. As data"]
["is added to the School Funds tab, the refresh button on this page can be clicked to refresh the table below for an up to date"]
["check of these totals to tie back to audit totals. Data will not automatically update so the \"Refresh\" button will need to be used to see"]
[" any data added since the last refresh. The \"Chart Reference\" tab can be used to find an appropriate account for a line item your "]
["municipality is using but is not in the Municipal Chart of Accounts. "]
[]
[null,null,null,null,"***Make sure to \"Enable Content\" at the top of this window for this form to work correctly.***"]
[null,null,null,null,"Summary by Fund"]
[null,null,null,null," ",""]
[null,null,null,null,"Fund","Assets","Deferred Outflows","Liabilities","Deferred Inflows","Equity","Revenues","Expenditures"]

{"sheet":"Chart Reference","index":1,"n_rows":1163,"n_cols":6,"rows_kept":1163,"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,"Permanent Funds"]
["Expenditures"]
[]
[null,null,"*NOTE: Press Ctrl + F or go to the Editing section of the Home tab and pick Find &"]
[null,null,"Select then Find and search for key words in the descriptions.","Go to Object Codes"]
[]
[null,"Account","Account Description",null,"Fund","Fund Description"]
["ASSETS",11110,"Petty Cash",null,null,"Special Revenue Funds"]
[null,11120,"Cash on Hand"," ",141,"GENERAL PURPOSE SCHOOL FUND"]
[null,11130,"Cash in Bank",null,142,"SCHOOL FEDERAL PROJECTS FUND"]
[null,11140,"Cash with Trustee",null,143,"SCHOOL CENTRAL CAFETERIA FUND"]
[null,11150,"Cash with Paying Agents",null,144,"SCHOOL TRANSPORTATION FUND"]
[null,11160,"Cash with State - Public Health",null,145,"OTHER EDUCATION FUND #1"]
[null,11170,"Cash Equivalents",null,146,"EXTENDED SCHOOL PROGRAM"]
[null,11180,"Cash with Clerks, Register and Sheriff",null,147,"SCHOOLWIDE CONSOLIDATION"]
[null,11190,"Cash with Boards, Agencies and Commissions",null,148,"OTHER EDUCATION FUND #2"]
[null,11200,"Inventories",null,149,"SCHOOL INTERNAL ACTIVITY FUND"]
[null,11300,"Investments",null,154,"OTHER SPECIAL REVENUE FUND"]
[null,11310,"Unamortized Discounts on Investments",null,155,"OTHER SPECIAL REVENUE FUND"]
[null,11320,"Unamortized Premiums on Investments",null,156,"OTHER SPECIAL REVENUE FUND"]
[null,11405,"Electronic Payment Fees - Receivable",null,157,"OTHER SPECIAL REVENUE FUND"]
[null,11410,"Accounts Receivable",null,158,"OTHER SPECIAL REVENUE FUND"]
[null,11420,"Allowance for Uncollectables (contra-account)",null,159,"OTHER SPECIAL REVENUE FUND"]
[null,11430,"Due from Other Governments",null,160,"OTHER SPECIAL REVENUE FUND"]
[null,11440,"Due from Other Funds",null,161,"OTHER SPECIAL REVENUE FUND"]
[null,11441,"Due from Primary Government",null,162,"OTHER SPECIAL REVENUE FUND"]
[null,11442,"Due from Component Units",null,163,"OTHER SPECIAL REVENUE FUND"]
[null,11450,"Bond Proceeds Receivable",null,null,"Debt Service Funds"]
[null,11460,"Note Proceeds Receivable",null,210,"GENERAL DEBT SERVICE FUND"]
[null,11470,"Due from Joint Ventures (Governmental Funds Only)",null,220,"SPECIAL DEBT SERVICE FUND"]
[null,11500,"Property Taxes Receivable",null,230,"TENNESSEE MUNICIPAL BOND FUND"]
[null,11510,"Allowance for Uncollectable Property Taxes (contra-account)",null,240,"EDUCATION DEBT SERVICE FUND"]
[null,11600,"Prepaid Items",null,241,"SCHOOL BOND TRUST FUND"]
[null,11700,"Travel Advances",null,242,"OTHER DEBT SERVICE FUND"]
[null,11800,"Notes Receivable - Current",null,243,"OTHER DEBT SERVICE FUND"]
[null,11806,"PPP Receivable - Current",null,244,"OTHER DEBT SERVICE FUND"]
[null,11810,"Accrued Interest Receivable",null,245,"OTHER DEBT SERVICE FUND"]
[null,11820,"Cash Shortage",null,246,"OTHER DEBT SERVICE FUND"]
[null,11850,"Investment in Joint Venture (Proprietary Funds Only)",null,null,"Capital Projects Funds"]
[null,11890,"Other Current Assets",null,311,"GENERAL CAPITAL PROJECTS FUND"]
[null,11900,"Advances to Other Funds",null,312,"STREET CAPITAL PROJECTS FUND"]
[null,12105,"Customer Deposits",null,313,"EDUCATION CAPITAL PROJECTS FUND"]
[null,12110,"Revenue Bond Operations and Maintenance Account",null,314,"OTHER CAPITAL PROJECTS FUND"]
[null,12115,"Revenue Bond Construction Account",null,315,"OTHER CAPITAL PROJECTS FUND"]
[null,12120,"Revenue Bond Current Debt Service Account ",null,316,"OTHER CAPITAL PROJECTS FUND"]
[null,12125,"Revenue Bond Future Debt Service Account",null,317,"OTHER CAPITAL PROJECTS FUND"]
[null,12130,"Revenue Bond Renewal and Replacement Account",null,null,"Enterprise Funds"]
[null,12135,"Amounts Held in Trust for Closure and Postclosure Care Costs",null,438,"OTHER ENTERPRISE FUND"]
[null,12136,"Amounts Accumulated for OPEB Benefits",null,439,"OTHER ENTERPRISE FUND"]
[null,12137,"Amounts Accumulated for Pension Benefits",null,440,"OTHER ENTERPRISE FUND"]
[null,12140,"Other Restricted Assets",null,441,"OTHER ENTERPRISE FUND"]
[null,12150,"Deleted 2012 - Deferred Charges - Debt Issuance Costs",null,442,"OTHER ENTERPRISE FUND"]
[null,12200,"Notes Receivable - Long-term",null,443,"OTHER ENTERPRISE FUND"]
[null,12211,"PPP Receivable - Long-term",null,444,"OTHER ENTERPRISE FUND"]
[null,12250,"Net Pension Asset",null,445,"OTHER ENTERPRISE FUND"]
[null,13100,"Landfill Facilities and Development",null,446,"OTHER ENTERPRISE FUND"]
[null,13110,"Accumulated Depreciation - Landfill Facilities and Development",null,447,"OTHER ENTERPRISE FUND"]
[null,13200,"Land",null,null,"Internal Service Funds"]
[null,13250,"Intangible Assets – Indefinite Life",null,510,"CENTRAL MAINTENANCE/GARAGE FUND"]
[null,13300,"Buildings and Improvements",null,511,"CENTRAL SUPPLY FUND"]
[null,13310,"Accumulated Depreciation - Buildings and Improvements",null,512,"SELF-INSURANCE FUND"]
[null,13400,"Infrastructure",null,513,"WORKERS' COMPENSATION FUND"]
[null,13410,"Accumulated Depreciation - Infrastructure",null,514,"UNEMPLOYMENT COMPENSATION FUND"]
[null,13500,"Furniture and Fixtures",null,515,"OTHER INTERNAL SERVICE FUND"]
[null,13510,"Accumulated Depreciation - Furniture and Fixtures",null,516,"OTHER INTERNAL SERVICE FUND"]
[null,13600,"Net Investment in Joint Venture",null,517,"OTHER INTERNAL SERVICE FUND"]
[null,13700,"Machinery and Equipment ",null,518,"OTHER INTERNAL SERVICE FUND"]
[null,13710,"Accumulated Depreciation - Machinery and Equipment",null,519,"OTHER INTERNAL SERVICE FUND"]
[null,13800,"Construction in Progress ",null,null,"Permanent Funds"]
[null,13850,"Intangible Assets",null,701,"ENDOWMENT"]
[null,13855,"Accumulated Amortization – Intangible Assets",null,702,"OTHER PERMANENT FUND"]
[null,13900,"Other Capital Assets ",null,703,"OTHER PERMANENT FUND"]
[null,13910,"Accumulated Depreciation - Other Capital Assets ",null,704,"OTHER PERMANENT FUND"]
[null,13934,"Intangible Right To Use Assets - SBITA",null,705,"OTHER PERMANENT FUND"]
[null,13935,"Accumulated Amortization - SBITA",null,706,"OTHER PERMANENT FUND"]
["DEFERRED OUTFLOWS",15100,"Accumulated Decrease in Fair Value of Hedging Derivatives"]
[null,15200,"Deferred Loss on Sale-Leaseback"]
[null,15300,"Deferred Amount on Refunding"]
[null,15400,"Pension Changes in Experience"]
[null,15401,"Pension Changes in Assumptions"]
[null,15402,"Pension Changes in Investment Earnings"]
[null,15403,"Pension Other Deferrals"]
[null,15404,"Pension Contributions After Measurement Date"]
[null,15500,"OPEB Changes in Experience"]
[null,15501,"OPEB Changes in Assumptions"]
[null,15502,"OPEB Changes in Investment Earnings"]
[null,15503,"OPEB Other Deferrals"]
[null,15504,"OPEB Contributions After Measurement Date"]
["LIABILITIES",21050,"Electronic Payment Fees - Payable"]
[null,21100,"Accounts Payable"]
[null,21200,"Accrued Payroll"]
[null,21310,"Income Tax Withheld and Unpaid"]
[null,21315,"Advance Earned Income Credit"]
[null,21320,"Social Security Tax"]
[null,21325,"Employee Medicare Deduction"]
[null,21330,"Retirement Contributions"]
[null,21340,"Employee Insurance Deductions"]
[null,21341,"Company #1"]
[null,21342,"Company #2"]
[null,21343,"Company #3"]
[null,21344,"Company #4"]
[null,21345,"Company #5"]
[null,21346,"Company #6"]
[null,21347,"Company #7"]
[null,21348,"Company #8"]
[null,21349,"Company #9"]
[null,21350,"Tax Shelter Annuities"]
[null,21351,"Company #1"]
[null,21352,"Company #2"]
[null,21353,"Company #3"]
[null,21354,"Company #4"]
[null,21355,"Company #5"]
[null,21356,"Company #6"]
[null,21357,"Company #7"]
[null,21358,"Company #8"]
[null,21359,"Company #9"]
[null,21360,"Garnishments and Levies"]
[null,21370,"Extension Service Payroll Deduction"]
[null,21380,"Credit Union Deductions"]
[null,21390,"Other Payroll Deductions"]
[null,21391,"Company #1"]
[null,21392,"Company #2"]
[null,21393,"Company #3"]
[null,21395,"Accrued Leave - Current"]
[null,21405,"Cash Overdraft"]
[null,21410,"Contracts Payable"]
[null,21420,"Retainage Payable"]
[null,21430,"Claims and Judgments Payable"]
[null,21435,"Termination Benefits Payable - Current"]
[null,21440,"Accrued Interest Payable"]
[null,21445,"Conduit Debit Payable"]
[null,21450,"Future Compensation Payable"]
[null,21460,"Other Withholding Taxes"]
[null,21500,"Due to Other Funds"]
[null,21510,"Due to Primary Government"]
[null,21520,"Due to Component Units"]
[null,21530,"Due to State of Tennessee"]
[null,21540,"Due to Cities"]
[null,21550,"Due to Other Taxing Units"]
[null,21555,"Due to Other Governments"]
[null,21560,"Due to Litigants, Heirs, and Others"]
[null,21580,"Due to Joint Ventures"]
[null,21600,"Advances Payable to Other Funds"]
[null,21610,"Advances Payable to Other Governmental Units"]
[null,21710,"Matured Bonds Payable"]
[null,21720,"Revenue Bonds Payable"]
[null,21730,"General Obligation Bonds Payable"]
[null,21750,"Matured Interest on Bonds"]
[null,21760,"Accrued Interest Payable"]
[null,21810,"Revenue Anticipation Notes Payable"]
[null,21811,"Bond Anticipation Notes Payable"]
[null,21812,"Capital Outlay Notes Payable"]
[null,21820,"Other Notes Payable"]
[null,21830,"Other Loans Payable"]
[null,21850,"Capital Leases Payable – Current"]
[null,21852,"SBITA Payable - Current"]
[null,21870,"Accrued Liability for Landfill Closure/Postclosure Care Costs - Current"]
[null,21900,"Other Current Liabilities"]
[null,21951,"Customer Deposits Payable"]
[null,21952,"Revenue Bonds Payable"]
[null,21953,"Accrued Interest Payable"]
[null,21954,"Other Payables From Restricted Assets"]
[null,22200,"Unearned/Unavailable Revenue"]
[null,22500,"Accrued Liability for Landfill Closure/Postclosure Care Costs (Proprietary Funds Only)"]
[null,23110,"State Business Tax"]
[null,23111,"Litigation Tax"]
[null,23120,"County Officials' Retirement Tax"]
[null,23130,"Sales Tax"]
[null,23140,"Realty Transfer and Mortgage Tax"]
[null,23150,"Marriage Tax"]
[null,23160,"Motor Vehicle Registration"]
[null,23170,"Title Applications"]
[null,23180,"Criminal Injuries Compensation Tax"]
[null,23190,"Felony Bond Forfeitures – CIC"]
[null,23191,"Administrative Fees – Court Appointed Counsel"]
[null,23210,"Game and Fish Licenses"]
[null,23220,"Game and Fish Fines and Costs"]
[null,23300,"Secretary of State - Notary Commissions"]
[null,23400,"Department of Safety"]
[null,23500,"Department of Corrections"]
[null,23600,"Tennessee Bureau of Investigation"]
[null,23700,"Alcoholic Beverage Commission"]
[null,23800,"Motor Vehicle Enforcement"]
[null,23810,"Public Service Commission"]
[null,23900,"Other Funds Due State"]
[null,24110,"County Business Tax"]
[null,24120,"Beer Tax"]
[null,24130,"Wheel Tax"]
[null,24140,"Litigation Tax - General"]
[null,24150,"Litigation Tax - Special Purpose"]
[null,24160,"Delinquent Taxes"]
[null,24170,"Hotel/Motel Tax"]
[null,24190,"Other Local Option Taxes"]
[null,24210,"Marriage Licenses"]
[null,24220,"Beer Permits"]
[null,24230,"Mobile Home Licenses"]
[null,24240,"Cable TV Franchise"]
[null,24250,"Building Permits"]
[null,24260,"Electrical Permits"]
[null,24270,"Plumbing Permits"]
[null,24280,"Food Handling Permits"]
[null,24310,"County Fines"]
[null,24320,"Juvenile Fines"]
[null,24330,"Drug Fines"]
[null,24331,"County Drug Court Fee"]
[null,24340,"County Game and Fish Fines"]
[null,24350,"Judicial Commissioner Fees"]
[null,24360,"Officers Costs"]
[null,24370,"Jail Fees"]
[null,24371,"Interpreter Fee"]
[null,24380,"District Attorney General Fees"]
[null,24410,"Copy and Other Fees"]
[null,24420,"Vending Machine Collections"]
[null,24490,"Other Collections"]
[null,25110,"City Delinquent Taxes"]
[null,25120,"City Hotel/Motel Tax"]
[null,25210,"City Fines"]
[null,25220,"Drug Fines"]
[null,25230,"Officers Costs"]
[null,25300,"Other Collections Due Cities"]
[null,26100,"Court Funds and Costs"]
[null,26200,"Officers' Costs - Non-county"]
[null,26300,"Alimony/Child Support"]
[null,26310,"Publications"]
[null,26315,"Contributions - Organ Donation Program"]
[null,26400,"Deposits"]
[null,26510,"Attorney Fees - Delinquent Tax"]
[null,26520,"District Attorney General Fees"]
[null,26600,"Witness Fees"]
[null,26700,"Cash Bonds"]
[null,26800,"Executions"]
[null,26900,"Work Release"]
[null,27050,"Advances from Other Funds"]
[null,27100,"General Obligation Bonds Payable - Long-term"]
[null,27200,"Revenue Bonds Payable - Long-term"]
[null,27210,"Unamortized Premiums on Debt"]
[null,27220,"Unamortized Discounts on Debt"]
[null,27300,"Bond Anticipation Notes Payable"]
[null,27400,"Capital Outlay Notes Payable - Long-term"]
[null,27450,"Other Notes Payable - Long-term"]
[null,27500,"Capital Leases Payable – Long-term"]
[null,27502,"SBITA Payable - Long-term"]
[null,27510,"Lease/SBITA Advances (prepaid)"]
[null,27550,"Net Pension Liability"]
[null,27560,"Net OPEB Liability"]
[null,27600,"Accrued Leave – Long-term"]
[null,27650,"Termination Benefits Payable – Long-term"]
[null,27700,"Accrued Liability for Landfill Closure/Postclosure Care Costs"]
[null,27800,"Other Loans Payable - Long-term"]
[null,27900,"Other Long-term Liabilities"]
[null,28610,"FICA and Income Tax Payments"]
[null,28620,"Health Insurance Payments"]
[null,28630,"Future Compensation Payable"]
[null,28640,"Retirement Contribution Payments"]
[null,28650,"Cafeteria Salaries and Benefits"]
["DEFERRED INFLOWS",29900,"Fee/Commission Account"]
[null,29910,"Commission Transfers"]
[null,29925,"Accumulated Increase in Fair Value of Hedging Derivatives"]
[null,29930,"Deferred Gain on Sale-Leaseback"]
[null,29935,"Deferred Taxes Received in Advance"]
[null,29940,"Deferred Current Property Taxes"]
[null,29945,"Deferred Delinquent Property Taxes"]
[null,29950,"Deferred Grants Received in Advance"]
[null,29955,"Deferred Service Concession Arrangement Receipts"]
[null,29960,"Deferred Amount on Refunding"]
[null,29970,"Deferred Amount - Regulated Activities"]
[null,29976,"Deferred PPP Receivable"]
[null,29980,"Pension Changes in Experience"]
[null,29981,"Pension Changes in Assumptions"]
[null,29982,"Pension Changes in Investment Earnings"]
[null,29983,"Pension Other Deferrals"]
[null,29985,"OPEB Changes in Experience"]
[null,29986,"OPEB Changes in Assumptions"]
[null,29987,"OPEB Changes in Investment Earnings"]
[null,29988,"OPEB Other Deferrals"]
[null,29990,"Other Deferred/Unavailable Revenue"]
["EQUITY",34210,"Endowments"]
[null,34220,"Inventory"]
[null,34230,"Long-term Notes Receivable"]
[null,34240,"Prepaid Items"]
[null,34250,"Lease/SBITA Advances (prepaid)"]
[null,34510,"Restricted for General Government"]
[null,34511,"Restricted for General Government - COVID-19"]
[null,34512,"Restricted for General Government - American Rescue Plan"]
[null,34515,"Restricted for Finance"]
[null,34520,"Restricted for Administration of Justice"]
[null,34525,"Restricted for Public Safety"]
[null,34530,"Restricted for Public Health and Welfare"]
[null,34535,"Restricted for Social, Cultural, and Recreational Services"]
[null,34540,"Restricted for Agriculture and Natural Resources"]
[null,34545,"Restricted for Other Operations"]
[null,34550,"Restricted for Highways/Public Works"]
[null,34551,"Restricted for Highways/Public Works - COVID-19"]
[null,34552,"Restricted for Highways/Public Works - American Rescue Plan"]
[null,34555,"Restricted for Education"]
[null,34556,"Restricted for Education - COVID-19"]
[null,34557,"Restricted for Education - American Rescue Plan"]
[null,34560,"Restricted for Instruction"]
[null,34565,"Restricted for Support Services"]
[null,34570,"Restricted for Operation of Non-Instructional Services"]
[null,34572,"Restricted for Individuals, Organizations, and Other Governments"]
[null,34575,"Restricted for Capital Outlay"]
[null,34580,"Restricted for Debt Service"]
[null,34585,"Restricted for Capital Projects"]
[null,34586,"Restricted for OPEB"]
[null,34587,"Restricted for Hybrid Retirement Stabilization Funds"]
[null,34590,"Restricted for Other Purposes"]
[null,34610,"Committed for General Government"]
[null,34615,"Committed for Finance"]
[null,34620,"Committed for Administration of Justice"]
[null,34625,"Committed for Public Safety"]
[null,34630,"Committed for Public Health and Welfare"]
[null,34635,"Committed for Social, Cultural, and Recreational Services"]
[null,34640,"Committed for Agriculture and Natural Resources"]
[null,34645,"Committed for Other Operations"]
[null,34650,"Committed for Highways/Public Works"]
[null,34655,"Committed for Education"]
[null,34660,"Committed for Instruction"]
[null,34665,"Committed for Support Services"]
[null,34670,"Committed for Operation of Non-Instructional Services"]
[null,34675,"Committed for Capital Outlay"]
[null,34680,"Committed for Debt Service"]
[null,34685,"Committed for Capital Projects"]
[null,34686,"Committed for OPEB"]
[null,34690,"Committed for Other Purposes"]
[null,34710,"Assigned for General Government"]
[null,34715,"Assigned for Finance"]
[null,34720,"Assigned for Administration of Justice"]
[null,34725,"Assigned for Public Safety"]
[null,34730,"Assigned for Public Health and Welfare"]
[null,34735,"Assigned for Social, Cultural, and Recreational Services"]
[null,34740,"Assigned for Agriculture and Natural Resources"]
[null,34745,"Assigned for Other Operations"]
[null,34750,"Assigned for Highways/Public Works"]
[null,34755,"Assigned for Education"]
[null,34760,"Assigned for Instruction"]
[null,34765,"Assigned for Support Services"]
[null,34770,"Assigned for Operation of Non-Instructional Services"]
[null,34775,"Assigned for Capital Outlay"]
[null,34780,"Assigned for Debt Service"]
[null,34785,"Assigned for Capital Projects"]
[null,34786,"Assigned for OPEB"]
[null,34790,"Assigned for Other Purposes"]
[null,39000,"Unassigned"]
[null,39110,"Net Investment in Capital Assets"]
[null,39121,"Restricted for Purpose No. 1"]
[null,39122,"Restricted for Purpose No. 2"]
[null,39123,"Restricted for Purpose No. 3"]
[null,39124,"Restricted for Purpose No. 4"]
[null,39125,"Restricted for Purpose No. 5"]
[null,39126,"Restricted for Purpose No. 6"]
[null,39127,"Restricted for Purpose No. 7"]
[null,39128,"Restricted for Purpose No. 8"]
[null,39129,"Restricted for Purpose No. 9"]
[null,39130,"Restricted for Purpose No. 10"]
[null,39131,"Restricted for Purpose No. 11"]
[null,39132,"Restricted for Purpose No. 12"]
[null,39133,"Restricted for Purpose No. 13"]
[null,39134,"Restricted for Purpose No. 14"]
[null,39135,"Restricted for Purpose No. 15"]
[null,39900,"Net Assets - Unrestricted"]
[null,39996,"Reclassification"]
[null,39997,"Restatement"]
[null,39999,"Prior-period Adjustment"]
["REVENUE",null,"Local Taxes"]
[null,40110,"Current Property Tax"]
[null,40111,"Current Property Tax - Tax Increment Financing"]
[null,40115,"Discount on Property Taxes"]
[null,40120,"Trustee's Collections - Prior Year"]
[null,40125,"Trustee’s Collections - Bankruptcy"]
[null,40130,"Circuit Clerk/Clerk and Master Collections - Prior Years"]
[null,40140,"Interest and Penalty"]
[null,40150,"Pickup Taxes"]
[null,40161,"Payments in-Lieu-of Taxes - T.V.A."]
[null,40162,"Payments in-Lieu-of Taxes - Local Utilities"]
[null,40163,"Payments in-Lieu-of Taxes - Other"]
[null,40210,"Local Option Sales Tax"]
[null,40220,"Hotel/Motel Tax"]
[null,40230,"Local Amusement Tax"]
[null,40240,"Wheel Tax"]
[null,40250,"Litigation Tax - General"]
[null,40260,"Litigation Tax - Special Purpose"]
[null,40265,"Litigation Tax - Office of Public Defender"]
[null,40266,"Litigation Tax - Jail, Workhouse, or Courthouse"]
[null,40267,"Litigation Tax - Victim-Offender Mediation Center"]
[null,40268,"Litigation Tax - Courthouse Security"]
[null,40270,"Business Tax"]
[null,40275,"Mixed Drink Tax"]
[null,40280,"Mineral Severance Tax"]
[null,40285,"Adequate Facilities/Development Tax"]
[null,40290,"Other County Local Option Taxes"]
[null,40320,"Bank Excise Tax"]
[null,40330,"Wholesale Beer Tax"]
[null,40331,"Beer Privilege Tax"]
[null,40340,"Coal Severance Tax"]
[null,40390,"Other Statutory Local Taxes"]
[null,40610,"Current Property Tax"]
[null,40620,"Prior Year's Property Tax"]
[null,40630,"Interest and Penalty"]
[null,40640,"Pickup Taxes"]
[null,40650,"Payments in-Lieu-of Taxes"]
[null,40710,"Local Option Sales Tax"]
[null,40720,"Hotel/Motel Tax"]
[null,40730,"Local Amusement Tax"]
[null,40740,"Business Tax"]
[null,null,"Licenses and Permits"]
[null,41110,"Marriage Licenses"]
[null,41120,"Animal Registration"]
[null,41130,"Animal Vaccination"]
[null,41140,"Cable TV Franchise"]
[null,41150,"Mobile Home Licenses"]
[null,41510,"Beer Permits"]
[null,41520,"Building Permits"]
[null,41530,"Electrical Permits"]
[null,41540,"Plumbing Permits"]
[null,41550,"Food Handling Permits"]
[null,41590,"Other Permits"]
[null,null,"Fines, Forfeitures, and Penalties"]
[null,42110,"Fines"]
[null,42111,"Fines for Littering"]
[null,42120,"Officers Costs"]
[null,42130,"Game and Fish Fines"]
[null,42140,"Drug Control Fines"]
[null,42141,"Drug Court Fees"]
[null,42142,"Veterans Treatment Court Fees"]
[null,42150,"Jail Fees"]
[null,42151,"Interpreter Fee"]
[null,42160,"District Attorney General Fees"]
[null,42170,"Judicial Commissioner Fees"]
[null,42180,"DUI Treatment Fines"]
[null,42190,"Data Entry Fee – Circuit Court"]
[null,42191,"Courtroom Security Fee"]
[null,42192,"Victims Assistance Assessments"]
[null,42210,"Fines"]
[null,42220,"Officers Costs"]
[null,42230,"Game and Fish Fines"]
[null,42240,"Drug Control Fines"]
[null,42241,"Drug Court Fees"]
[null,42242,"Veterans Treatment Court Fees"]
[null,42250,"Jail Fees"]
[null,42251,"Interpreter Fee"]
[null,42260,"District Attorney General Fees"]
[null,42270,"Judicial Commissioner Fees"]
[null,42280,"DUI Treatment Fines"]
[null,42290,"Data Entry Fee – Criminal Court"]
[null,42291,"Courtroom Security Fee"]
[null,42292,"Victims Assistance Assessments"]
[null,42310,"Fines"]
[null,42311,"Fines for Littering"]
[null,42320,"Officers Costs"]
[null,42330,"Game and Fish Fines"]
[null,42340,"Drug Control Fines"]
[null,42341,"Drug Court Fees"]
[null,42342,"Veterans Treatment Court Fees"]
[null,42350,"Jail Fees"]
[null,42351,"Interpreter Fee"]
[null,42360,"District Attorney General Fees"]
[null,42370,"Judicial Commissioner Fees"]
[null,42380,"DUI Treatment Fines"]
[null,42390,"Data Entry Fee – General Sessions Court"]
[null,42391,"Courtroom Security Fee"]
[null,42392,"Victims Assistance Assessments"]
[null,42410,"Fines"]
[null,42411,"Fines for Littering"]
[null,42420,"Officers Costs"]
[null,42430,"Game and Fish Fines"]
[null,42440,"Drug Control Fines"]
[null,42441,"Drug Court Fees"]
[null,42450,"Jail Fees"]
[null,42451,"Interpreter Fee"]
[null,42460,"District Attorney General Fees"]
[null,42470,"Judicial Commissioner Fees"]
[null,42480,"DUI Treatment Fines"]
[null,42490,"Data Entry Fee – Juvenile Court"]
[null,42491,"Courtroom Security Fee"]
[null,42492,"Victims Assistance Assessments"]
[null,42520,"Officers Costs"]
[null,42530,"Data Entry Fee – Chancery Court"]
[null,42591,"Courtroom Security Fee"]
[null,42610,"Fines"]
[null,42611,"Fines for Littering"]
[null,42620,"Officers Costs"]
[null,42630,"Game and Fish Fines"]
[null,42640,"Drug Control Fines"]
[null,42641,"Drug Court Fees"]
[null,42642,"Veterans Treatment Court Fees"]
[null,42650,"Jail Fees"]
[null,42651,"Interpreter Fee"]
[null,42660,"District Attorney General Fees"]
[null,42670,"DUI Treatment Fines"]
[null,42760,"District Attorney General Fees"]
[null,42810,"Fines"]
[null,42865,"Drug Task Force Forfeitures and Seizures"]
[null,42870,"Data Entry Fee – Other Courts"]
[null,42871,"Courtroom Security Fee"]
[null,42872,"Victims Assistance Assessments"]
[null,42910,"Proceeds from Confiscated Property"]
[null,42990,"Other Fines, Forfeitures, and Penalties"]
[null,null,"Charges for Current Services"]
[null,43101,"Self-Insurance Premiums/Contributions"]
[null,43102,"Other Employee Benefit Charges/Contributions"]
[null,43103,"Sale of Methane Gas"]
[null,43104,"Sale of Electricity"]
[null,43105,"Sale of Steam"]
[null,43106,"Commercial and Industrial Waste Collection Charge"]
[null,43107,"Residential Waste Collection Charge"]
[null,43108,"Convenience Waste Centers Collection Charge"]
[null,43109,"Transfer Waste Stations Collection Charge"]
[null,43110,"Tipping Fees"]
[null,43111,"Surcharge - State"]
[null,43112,"Surcharge - Host Agency"]
[null,43113,"Surcharge - General"]
[null,43114,"Solid Waste Disposal Fee"]
[null,43115,"Water Treatment Charges"]
[null,43116,"Surcharge - Waste Tire Disposal"]
[null,43120,"Patient Charges"]
[null,43130,"Past Due Collections - Ambulance"]
[null,43140,"Zoning Studies"]
[null,43150,"Death Certificates"]
[null,43160,"Loaner Program"]
[null,43170,"Work Release Charges for Board"]
[null,43180,"Health Department Collections"]
[null,43190,"Other General Service Charges"]
[null,43191,"Water Sales"]
[null,43192,"Forfeited Discounts"]
[null,43193,"Water Tap Sales"]
[null,43194,"Service Charges"]
[null,43195,"Backflow Charges"]
[null,43196,"Sales Tax Discount"]
[null,43310,"Airport Fees"]
[null,43320,"Subdivision Lot Fees"]
[null,43330,"Engineer Review Fees"]
[null,43340,"Recreation Fees"]
[null,43350,"Copy Fees"]
[null,43360,"Library Fees"]
[null,43365,"Archives and Records Management Fee"]
[null,43366,"Greenbelt Late Application Fee"]
[null,43370,"Telephone Commissions"]
[null,43380,"Vending Machine Collections"]
[null,43381,"Tourism Fees"]
[null,43382,"Electronic Citation Fee"]
[null,43383,"Additional Fees - Titling and Registration"]
[null,43384,"Fingerprint Fees"]
[null,43390,"Constitutional Officers' Fees and Commissions"]
[null,43391,"Special Commissioner Fees/Special Master Fees"]
[null,43392,"Data Processing Fee – Register"]
[null,43393,"Probation Fees"]
[null,43394,"Data Processing Fee - Sheriff"]
[null,43395,"Sexual Offender Registration Fee – Sheriff"]
[null,43396,"Data Processing Fee - County Clerk"]
[null,43397,"Subscription and Electronic Filing Fee - Circuit and General Sessions"]
[null,43398,"Subscription and Electronic Filing Fee - Chancery"]
[null,43399,"Vehicle Insurance Coverage and Reinstatement Fees"]
[null,43511,"Tuition - Regular Day Students"]
[null,43512,"Tuition - Adult Education"]
[null,43513,"Tuition - Summer School"]
[null,43514,"Tuition - Other Governments"]
[null,43515,"Tuition - Other State Systems"]
[null,43516,"Tuition - Out-of-state Systems"]
[null,43517,"Tuition - Other"]
[null,43521,"Lunch Payments - Children"]
[null,43522,"Lunch Payments - Adults"]
[null,43523,"Income from Breakfast"]
[null,43524,"Special Milk Sales"]
[null,43525,"A la Carte Sales"]
[null,43531,"Transportation - Other State Systems"]
[null,43532,"Transportation - Out-of-state Systems"]
[null,43533,"Transportation from Individuals"]
[null,43541,"Contract for Administrative Services With Other LEA's"]
[null,43542,"Contract for Instructional Services With Other LEA's"]
[null,43543,"Contract for Student Support Services With Other LEA’s"]
[null,43544,"Contract for Instructional Staff Support With Other LEA’s"]
[null,43545,"Contract for Operation and Maintenance Services With Other LEA’s"]
[null,43546,"Contract for Food Services With Other LEA’s"]
[null,43547,"Contract for Non-Instructional Services With Other LEA’s"]
[null,43548,"Charter Authorizer Fee"]
[null,43551,"School Based Health Services - FFS"]
[null,43570,"Receipts from Individual Schools"]
[null,43581,"Community Service Fees - Children"]
[null,43582,"Community Service Fees - Adults"]
[null,43583,"TBI Criminal Background Fee"]
[null,43990,"Other Charges for Services"]
[null,null,"Other Local Revenues"]
[null,44110,"Investment Income"]
[null,44120,"Lease/Rentals/PPP"]
[null,44125,"Lease/PPP Interest"]
[null,44130,"Sale of Materials and Supplies"]
[null,44131,"Commissary Sales"]
[null,44134,"Sale of Diesel"]
[null,44135,"Sale of Gasoline"]
[null,44140,"Sale of Maps"]
[null,44145,"Sale of Recycled Materials"]
[null,44146,"E-Rate Funding"]
[null,44150,"Sale of Animals/Livestock"]
[null,44160,"Retirees' Insurance Payments"]
[null,44161,"Cobra Insurance Payments"]
[null,44165,"Rebates"]
[null,44170,"Miscellaneous Refunds"]
[null,44180,"Expenditure Credits"]
[null,44510,"Accrued Interest on Debt Issues"]
[null,44512,"Gain on Retirement of Debt"]
[null,44513,"Gain on Disposal of Property"]
[null,44514,"Revenue from Joint Ventures (Governmental Funds Only)"]
[null,44515,"Net Income from Joint Venture (Proprietary Funds Only)"]
[null,44530,"Sale of Equipment"]
[null,44540,"Sale of Property"]
[null,44550,"Resale of Materials - T&I House"]
[null,44560,"Damages Recovered from Individuals"]
[null,44570,"Contributions and Gifts"]
[null,44580,"Performance Bond Forfeitures"]
[null,44990,"Other Local Revenues"]
[null,null,"Fees Received From County Officials"]
[null,45110,"County Clerk"]
[null,45120,"Circuit Court Clerk"]
[null,45130,"Criminal Court Clerk"]
[null,45140,"General Sessions Court Clerk"]
[null,45150,"Clerk and Master"]
[null,45160,"Juvenile Court Clerk"]
[null,45170,"Probate Court Clerk"]
[null,45180,"Register"]
[null,45190,"Trustee"]
[null,45210,"Other Officials"]
[null,45510,"County Clerk"]
[null,45520,"Circuit Court Clerk"]
[null,45530,"Criminal Court Clerk"]
[null,45540,"General Sessions Court Clerk"]
[null,45550,"Clerk and Master"]
[null,45560,"Juvenile Court Clerk"]
[null,45570,"Probate Court Clerk"]
[null,45580,"Register"]
[null,45590,"Sheriff"]
[null,45610,"Trustee"]
[null,45620,"Other Officials"]
[null,null,"State of Tennessee"]
[null,46110,"Juvenile Services Program"]
[null,46120,"Airport Maintenance Program"]
[null,46130,"Child Restraint Program"]
[null,46140,"Aging Programs"]
[null,46150,"Alternative School Program"]
[null,46160,"State Reappraisal Grant"]
[null,46170,"Solid Waste Grants"]
[null,46175,"On-Behalf Contributions for OPEB"]
[null,46190,"Other General Government Grants"]
[null,46210,"Law Enforcement Training Programs"]
[null,46220,"Drug Control Grants"]
[null,46230,"Safe and Drug-Free Schools and Communities"]
[null,46240,"School Resource Officer Grants"]
[null,46290,"Other Public Safety Grants"]
[null,46310,"Health Department Programs"]
[null,46320,"Public Health Nurses"]
[null,46390,"Other Health and Welfare Grants"]
[null,46410,"Bridge Program"]
[null,46420,"State Aid Program"]
[null,46430,"Litter Program"]
[null,46440,"Tennessee Industrial Infrastructure Program"]
[null,46490,"Other Public Works Grants"]
[null,46510,"Tennessee Investment in Student Achievement"]
[null,46511,"Basic Education Program"]
[null,46512,"Basic Education Program-IEA"]
[null,46515,"Early Childhood Education"]
[null,46520,"School Food Service"]
[null,46530,"Energy Efficient School Initiative"]
[null,46550,"Driver Education"]
[null,46570,"Literacy Coordination"]
[null,46590,"Other State Education Funds"]
[null,46591,"Coordinated School Health"]
[null,46592,"Internet Connectivity"]
[null,46593,"Professional Development"]
[null,46594,"Family Resource Centers"]
[null,46595,"Statewide Student Management System (SSMS)"]
[null,46610,"Career Ladder Program"]
[null,46611,"Career Ladder Evaluators and Special Contracts"]
[null,46612,"Career Ladder – Extended Contract"]
[null,46640,"Vocational Equipment"]
[null,46720,"Vocational Disadvantaged"]
[null,46750,"Vocational Work Study"]
[null,46760,"Adult Vocational"]
[null,46790,"Other Vocational"]
[null,46810,"Flood Control"]
[null,46820,"Income Tax"]
[null,46821,"Resort District Sales Tax"]
[null,46830,"Beer Tax"]
[null,46835,"Vehicle Certificate of Title Fees"]
[null,46840,"Alcoholic Beverage Tax"]
[null,46845,"Opioid Settlement Funds"]
[null,46851,"State Revenue Sharing - T.V.A."]
[null,46852,"State Revenue Sharing - Telecommunications"]
[null,46855,"State Shared Sports Gaming Privilege Tax"]
[null,46860,"Child Support Collections"]
[null,46870,"Emergency Hospital - Prisoners"]
[null,46880,"Board of Jurors"]
[null,46890,"Prisoner Transportation"]
[null,46915,"Contracted Prisoner Boarding"]
[null,46920,"Gasoline and Motor Fuel Tax"]
[null,46930,"Petroleum Special Tax"]
[null,46940,"Reappraisal Program Reimbursement"]
[null,46950,"T.B.I. - Equipment Reimbursement"]
[null,46960,"Registrar's Salary Supplement"]
[null,46970,"State Shared Sales Tax – Cities"]
[null,46980,"Other State Grants"]
[null,46981,"Safe Schools"]
[null,46990,"Other State Revenues"]
[null,null,"Federal Government"]
[null,47111,"USDA School Lunch Program"]
[null,47112,"USDA - Commodities"]
[null,47113,"Breakfast"]
[null,47114,"USDA – Other"]
[null,47115,"USDA Food Service Equipment Grant"]
[null,47120,"Adult Education State Grant Program"]
[null,47131,"Vocational Education - Basic Grants to States"]
[null,47132,"Vocational - Consumer and Homemaker"]
[null,47133,"Vocational Sex Bias"]
[null,47134,"Vocational Displaced Homemakers"]
[null,47135,"Community Based Organizations"]
[null,47139,"Other Vocational"]
[null,47141,"Title I Grants to Local Education Agencies"]
[null,47142,"Innovative Education Program Strategies"]
[null,47143,"Special Education - Grants to States"]
[null,47144,"Education Edge"]
[null,47145,"Special Education Preschool Grants"]
[null,47146,"English Language Acquisition Grants"]
[null,47147,"Safe and Drug-Free Schools – State Grants"]
[null,47148,"Rural Education"]
[null,47149,"Education for Homeless Children and Youth"]
[null,47150,"21st Century Community Learning Centers"]
[null,47170,"Appalachian Regional Commission"]
[null,47175,"On-Behalf Contributions for OPEB"]
[null,47180,"Community Development"]
[null,47189,"Eisenhower Professional Development State Grants"]
[null,47190,"Title XX"]
[null,47210,"Job Training Partnership Act"]
[null,47220,"Civil Defense Reimbursement"]
[null,47230,"Disaster Relief"]
[null,47235,"Homeland Security Grants"]
[null,47240,"Medicaid"]
[null,47250,"Law Enforcement Grants"]
[null,47301,"COVID-19 Grant #1"]
[null,47302,"COVID-19 Grant #2"]
[null,47303,"COVID-19 Grant #3"]
[null,47304,"COVID-19 Grant #4"]
[null,47305,"COVID-19 Grant #5"]
[null,47306,"COVID-19 Grant A"]
[null,47307,"COVID-19 Grant B"]
[null,47308,"COVID-19 Grant C"]
[null,47309,"COVID-19 Grant D"]
[null,47310,"COVID-19 Grant E"]
[null,47401,"American Rescue Plan Act Grant #1"]
[null,47402,"American Rescue Plan Act Grant #2"]
[null,47403,"American Rescue Plan Act Grant #3"]
[null,47404,"American Rescue Plan Act Grant #4"]
[null,47405,"American Rescue Plan Act Grant #5"]
[null,47406,"American Rescue Plan Act Grant A"]
[null,47407,"American Rescue Plan Act Grant B"]
[null,47408,"American Rescue Plan Act Grant C"]
[null,47409,"American Rescue Plan Act Grant D"]
[null,47410,"American Rescue Plan Act Grant E"]
[null,47590,"Other Federal through State"]
[null,47620,"Police Service (Lake Area)"]
[null,47630,"Public Law 874 - Maintenance and Operation"]
[null,47640,"ROTC Reimbursement"]
[null,47650,"Energy Grant"]
[null,47660,"FHA Grant"]
[null,47670,"Title VII - Bilingual Education"]
[null,47680,"Forest Service"]
[null,47690,"Medicare"]
[null,47700,"Asset Forfeiture Funds"]
[null,47710,"Public Safety Partnership and Community Policing – COPS"]
[null,47715,"Tax Credit Bond Rebate"]
[null,47801,"COVID-19 Grant #6"]
[null,47802,"COVID-19 Grant #7"]
[null,47803,"COVID-19 Grant #8"]
[null,47804,"COVID-19 Grant #9"]
[null,47805,"COVID-19 Grant #10"]
[null,47806,"COVID-19 Grant F"]
[null,47807,"COVID-19 Grant G"]
[null,47808,"COVID-19 Grant H"]
[null,47809,"COVID-19 Grant I"]
[null,47810,"COVID-19 Grant J"]
[null,47901,"American Rescue Plan Act Grant #6"]
[null,47902,"American Rescue Plan Act Grant #7"]
[null,47903,"American Rescue Plan Act Grant #8"]
[null,47904,"American Rescue Plan Act Grant #9"]
[null,47905,"American Rescue Plan Act Grant #10"]
[null,47906,"American Rescue Plan Act Grant F"]
[null,47907,"American Rescue Plan Act Grant G"]
[null,47908,"American Rescue Plan Act Grant H"]
[null,47909,"American Rescue Plan Act Grant I"]
[null,47910,"American Rescue Plan Act Grant J"]
[null,47990,"Other Direct Federal Revenue"]
[null,null,"Other Governments and Citizens Groups"]
[null,48110,"Prisoner Board"]
[null,48120,"Paving and Maintenance"]
[null,48130,"Contributions"]
[null,48140,"Contracted Services"]
[null,48610,"Donations"]
[null,48990,"Other"]
[null,48991,"Opioid Settlement Funds - Past Remediation"]
[null,null,"Other Sources"]
[null,49100,"Bonds Issued"]
[null,49200,"Notes Issued"]
[null,49300,"Capital Leases Issued"]
[null,49315,"SBITA Issued"]
[null,49400,"Refunding Debt Issued"]
[null,49410,"Premiums on Debt Sold"]
[null,49500,"Other Loans Issued"]
[null,49600,"Proceeds from Sale of Capital Assets"]
[null,49700,"Insurance Recovery"]
[null,49800,"Transfers In"]
[null,49810,"City General Fund Transfer"]
[null,null,"Extraordinary Items (Revenues)"]
[null,49951,"Special Item (Revenue) – No. 1"]
[null,49952,"Special Item (Revenue) – No. 2"]
[null,49953,"Special Item (Revenue) – No. 3"]
[null,49954,"Special Item (Revenue) – No. 4"]
[null,49955,"Special Item (Revenue) – No. 5"]
[null,49961,"Extraordinary Item (Revenue) – No. 1"]
[null,49962,"Extraordinary Item (Revenue) – No. 2"]
[null,49963,"Extraordinary Item (Revenue) – No. 3"]
[null,49964,"Extraordinary Item (Revenue) – No. 4"]
[null,49965,"Extraordinary Item (Revenue) – No. 5"]
["EXPENDITURES",null,"Instruction",null,"Obj Code","Obj Code Description"]
[null,71100,"Regular Instruction Program",null,null,"Salaries and Wages"]
[null,71150,"Alternative Instruction Program",null,101,"County Official/Administrative Officer"]
[null,71200,"Special Education Program",null,102,"Judge(s)"]
[null,71300,"Career and Technical Education Program",null,103,"Assistant(s)"]
[null,71400,"Student Body Education Program",null,104,"Principals"]
[null,71410,"Education Edge",null,105,"Supervisor/Director"]
[null,71600,"Adult Education Program",null,106,"Deputy(ies)"]
[null,71900,"Other",null,107,"Detective(s)"]
[null,71901,"COVID-19 Expenditures",null,108,"Investigator(s)"]
[null,71905,"American Rescue Plan Act Expenditures",null,109,"Captain(s)"]
[null,null,"Support Services",null,110,"Lieutenant(s)"]
[null,72110,"Attendance",null,111,"Probation Officer(s)"]
[null,72120,"Health Services",null,112,"Youth Service Officer(s)"]
[null,72130,"Other Student Support",null,113,"Internal Audit Personnel"]
[null,72210,"Regular Instruction Program",null,114,"ADA Coordinator"]
[null,72215,"Alternative Instruction Program",null,115,"Sergeant(s)"]
[null,72220,"Special Education Program",null,116,"Teachers"]
[null,72230,"Career and Technical Education Program",null,117,"Career Ladder Program"]
[null,72240,"Education Edge",null,118,"Secretary to Board"]
[null,72250,"Technology",null,119,"Accountants/Bookkeepers"]
[null,72260,"Adult Programs",null,120,"Computer Programmer(s)"]
[null,72290,"Other Programs",null,121,"Data Processing Personnel"]
[null,72310,"Board of Education",null,122,"Purchasing Personnel"]
[null,72320,"Director of Schools",null,123,"Guidance Personnel"]
[null,72410,"Office of the Principal",null,124,"Psychological Personnel"]
[null,72510,"Fiscal Services",null,125,"Television Instructional Personnel"]
[null,72520,"Human Services/Personnel",null,126,"Career Ladder Evaluators"]
[null,72610,"Operation of Plant",null,127,"Career Ladder Extended Contracts"]
[null,72620,"Maintenance of Plant",null,128,"Homebound Teachers"]
[null,72710,"Transportation",null,129,"Librarians"]
[null,72810,"Central and Other",null,130,"Social Workers"]
[null,72901,"COVID-19 Expenditures",null,131,"Medical Personnel"]
[null,72905,"American Rescue Plan Act Expenditures",null,132,"Materials Supervisor"]
[null,null,"Operation of Non-Instructional Services",null,133,"Paraprofessionals"]
[null,73100,"Food Service",null,134,"Pupil Personnel"]
[null,73300,"Community Services",null,135,"Assessment Personnel"]
[null,73400,"Early Childhood Education",null,136,"Audiovisual Personnel"]
[null,73901,"COVID-19 Expenditures",null,137,"Education Media Personnel"]
[null,73905,"American Rescue Plan Act Expenditures",null,138,"Instructional Computer Personnel"]
[null,null,"Capital Outlay",null,139,"Assistant Principals"]
[null,76100,"Regular Capital Outlay",null,140,"Salary Supplements"]
[null,76901,"COVID-19 Expenditures",null,141,"Foremen"]
[null,76905,"American Rescue Plan Act Expenditures",null,142,"Mechanic(s)"]
[null,null,"Principal on Debt",null,143,"Equipment Operators"]
[null,82110,"General Government",null,144,"Equipment Operators - Heavy"]
[null,82120,"Highways and Streets",null,145,"Equipment Operators - Light"]
[null,82130,"Education",null,146,"Bus Drivers"]
[null,null,"Interest on Debt",null,147,"Truck Drivers"]
[null,82210,"General Government",null,148,"Dispatchers/Radio Operators"]
[null,82220,"Highways and Streets",null,149,"Laborers"]
[null,82230,"Education",null,150,"Nightwatchmen"]
[null,null,"Other Debt Service",null,151,"Firefighters"]
[null,82310,"General Government",null,160,"Guards"]
[null,82320,"Highways and Streets",null,161,"Secretary(ies)"]
[null,82330,"Education",null,162,"Clerical Personnel"]
[null,null,"Capital Projects",null,163,"Educational Assistants"]
[null,91110,"General Administration Projects",null,164,"Attendants"]
[null,91120,"Administration of Justice Projects",null,165,"Cafeteria Personnel"]
[null,91130,"Public Safety Projects",null,166,"Custodial Personnel"]
[null,91140,"Public Health and Welfare Projects",null,167,"Maintenance Personnel"]
[null,91150,"Social, Cultural, and Recreation Projects",null,168,"Temporary Personnel"]
[null,91160,"Agriculture and Natural Resources Projects",null,169,"Part-time Personnel"]
[null,91170,"Public Utility Projects",null,170,"School Resource Officer"]
[null,91190,"Other General Government Projects",null,171,"Speech Pathologist"]
[null,91200,"Highway and Street Capital Projects",null,172,"Instructional Coaches"]
[null,91300,"Education Capital Projects",null,184,"Educational Incentive – Official/Administrative Officer"]
[null,91401,"American Rescue Plan Act Grant #1",null,185,"Educational Incentive – Other County Employees"]
[null,91402,"American Rescue Plan Act Grant #2",null,186,"Longevity Pay"]
[null,91403,"American Rescue Plan Act Grant #3",null,187,"Overtime Pay"]
[null,91404,"American Rescue Plan Act Grant #4",null,188,"Bonus Payments"]
[null,91405,"American Rescue Plan Act Grant #5",null,189,"Other Salaries and Wages"]
[null,null,"Capital Projects - Donated",null,null,"Per Diem and Fees"]
[null,95100,"Capital Projects Donated to School Department",null,191,"Board and Committee Members Fees"]
[null,95900,"Capital Projects Donated to Other Entities",null,192,"Election Commission"]
[null,null,"Other Uses",null,193,"Election Workers"]
[null,99100,"Transfers Out",null,194,"Jury and Witness Expense"]
[null,99130,"Discounts on Debt Issued",null,195,"Certified Substitute Teachers"]
[null,99300,"Payments to Refunded Debt Escrow Agent",null,196,"In-Service Training"]
[null,null,"Special Items (Expenditures)",null,197,"Special Commissioner Fees/Special Master Fees"]
[null,99951,"Special Item (Expenditure) No. 1",null,198,"Non-certified Substitute Teachers"]
[null,99952,"Special Item (Expenditure) No. 2",null,199,"Other Per Diem and Fees"]
[null,99953,"Special Item (Expenditure) No. 3",null,null,"Employee Benefits"]
[null,99954,"Special Item (Expenditure) No. 4",null,201,"Social Security"]
[null,99955,"Special Item (Expenditure) No. 5",null,202,"Handling Charges and Administrative Costs"]
[null,null,"Extraordinary Items (Expenditures)",null,203,"Extension Service Medicare"]
[null,99961,"Extraordinary Item (Expenditure) No. 1",null,204,"Pensions"]
[null,99962,"Extraordinary Item (Expenditure) No. 2",null,205,"Employee and Dependent Insurance"]
[null,99963,"Extraordinary Item (Expenditure) No. 3",null,206,"Life Insurance"]
[null,99964,"Extraordinary Item (Expenditure) No. 4",null,207,"Medical Insurance"]
[null,99965,"Extraordinary Item (Expenditure) No. 5",null,208,"Dental Insurance"]
[null,null,null,null,209,"Disability Insurance"]
[null,null,null,null,210,"Unemployment Compensation"]
[null,null,null,null,211,"Local Retirement"]
[null,null,null,null,212,"Employer Medicare"]
[null,null,null,null,213,"Payments to Retirees"]
[null,null,null,null,214,"Termination Benefits"]
[null,null,null,null,215,"On-Behalf Payments for OPEB"]
[null,null,null,null,216,"OPEB"]
[null,null,null,null,217,"Retirement - Hybrid Stabilization"]
[null,null,null,null,299,"Other Fringe Benefits"]
[null,null,null,null,null,"Contracted Services"]
[null,null,null,null,301,"Accounting Services"]
[null,null,null,null,302,"Advertising"]
[null,null,null,null,303,"Ambulance Services"]
[null,null,null,null,304,"Architects"]
[null,null,null,null,305,"Audit Services"]
[null,null,null,null,306,"Bank Charges"]
[null,null,null,null,307,"Communication"]
[null,null,null,null,308,"Consultants"]
[null,null,null,null,309,"Contracts with Government Agencies"]
[null,null,null,null,310,"Contracts with Other Public Agencies"]
[null,null,null,null,311,"Contracts with Other School Systems"]
[null,null,null,null,312,"Contracts with Private Agencies"]
[null,null,null,null,313,"Contracts with Parents"]
[null,null,null,null,314,"Contracts with Public Carriers"]
[null,null,null,null,315,"Contracts with Vehicle Owners"]
[null,null,null,null,316,"Contributions"]
[null,null,null,null,317,"Data Processing Services"]
[null,null,null,null,318,"Debt Collection Services"]
[null,null,null,null,319,"Confidential Drug Enforcement Payments"]
[null,null,null,null,320,"Dues and Memberships"]
[null,null,null,null,321,"Engineering Services"]
[null,null,null,null,322,"Evaluation and Testing"]
[null,null,null,null,323,"Explosive and Drilling Services"]
[null,null,null,null,324,"Financial Advisory Services"]
[null,null,null,null,325,"Fiscal Agent Charges"]
[null,null,null,null,326,"Forest Resource Services"]
[null,null,null,null,327,"Freight Expenses"]
[null,null,null,null,328,"Janitorial Services"]
[null,null,null,null,329,"Laundry Service"]
[null,null,null,null,330,"Operating Lease Payments"]
[null,null,null,null,331,"Legal Services"]
[null,null,null,null,332,"Legal Notices, Recording, and Court Costs"]
[null,null,null,null,333,"Licenses"]
[null,null,null,null,334,"Maintenance Agreements"]
[null,null,null,null,335,"Maintenance and Repair Services - Buildings"]
[null,null,null,null,336,"Maintenance and Repair Services - Equipment"]
[null,null,null,null,337,"Maintenance and Repair Services - Office Equipment"]
[null,null,null,null,338,"Maintenance and Repair Services - Vehicles"]
[null,null,null,null,339,"Matching Share"]
[null,null,null,null,340,"Medical and Dental Services"]
[null,null,null,null,341,"Pauper Burials"]
[null,null,null,null,342,"Payments to Schools - Breakfast"]
[null,null,null,null,343,"Payments to Schools - Lunch"]
[null,null,null,null,344,"Payments to Schools - Other"]
[null,null,null,null,345,"Payments to Schools - Other USDA"]
[null,null,null,null,347,"Pest Control"]
[null,null,null,null,348,"Postal Charges"]
[null,null,null,null,349,"Printing, Stationery, and Forms"]
[null,null,null,null,350,"Internet Connectivity"]
[null,null,null,null,351,"Rentals"]
[null,null,null,null,352,"Royalties"]
[null,null,null,null,353,"Towing Services"]
[null,null,null,null,354,"Transportation - Other than Students"]
[null,null,null,null,355,"Travel"]
[null,null,null,null,356,"Tuition"]
[null,null,null,null,357,"Veterinary Services"]
[null,null,null,null,358,"Remittance of Revenues Collected"]
[null,null,null,null,359,"Disposal Fees"]
[null,null,null,null,360,"Brokerage Fees - Recyclables"]
[null,null,null,null,361,"Permits"]
[null,null,null,null,362,"Penalties"]
[null,null,null,null,363,"Contracts for Landfill Facilities"]
[null,null,null,null,364,"Contracts for Development Costs"]
[null,null,null,null,365,"Contracts for Final Cover Costs"]
[null,null,null,null,366,"Contracts for Postclosure Care Costs"]
[null,null,null,null,367,"Maintenance and Repair Services - Records"]
[null,null,null,null,368,"Drug Treatment"]
[null,null,null,null,369,"Contracts for Substitute Teachers – Certified"]
[null,null,null,null,370,"Contracts for Substitute Teachers – Non-certified"]
[null,null,null,null,371,"Lobbying Services"]
[null,null,null,null,399,"Other Contracted Services"]
[null,null,null,null,null,"Supplies and Materials"]
[null,null,null,null,401,"Animal Food and Supplies"]
[null,null,null,null,402,"Asphalt"]
[null,null,null,null,403,"Asphalt - Cold Mix"]
[null,null,null,null,404,"Asphalt - Hot Mix"]
[null,null,null,null,405,"Asphalt - Liquid"]
[null,null,null,null,406,"Basic Skills Materials"]
[null,null,null,null,407,"Coal"]
[null,null,null,null,408,"Concrete"]
[null,null,null,null,409,"Crushed Stone"]
[null,null,null,null,410,"Custodial Supplies"]
[null,null,null,null,411,"Data Processing Supplies"]
[null,null,null,null,412,"Diesel Fuel"]
[null,null,null,null,413,"Drugs and Medical Supplies"]
[null,null,null,null,414,"Duplicating Supplies"]
[null,null,null,null,415,"Electricity"]
[null,null,null,null,416,"Equipment Parts - Heavy"]
[null,null,null,null,417,"Equipment Parts - Light"]
[null,null,null,null,418,"Equipment and Machinery Parts"]
[null,null,null,null,419,"Explosives and Drilling Supplies"]
[null,null,null,null,420,"Fertilizer, Lime, and Seed"]
[null,null,null,null,421,"Food Preparation Supplies"]
[null,null,null,null,422,"Food Supplies"]
[null,null,null,null,423,"Fuel Oil"]
[null,null,null,null,424,"Garage Supplies"]
[null,null,null,null,425,"Gasoline"]
[null,null,null,null,426,"General Construction Materials"]
[null,null,null,null,427,"Ice"]
[null,null,null,null,428,"Riprap"]
[null,null,null,null,429,"Instructional Supplies and Materials"]
[null,null,null,null,430,"Textbooks-Electronic"]
[null,null,null,null,431,"Law Enforcement Supplies"]
[null,null,null,null,432,"Library Books/Media"]
[null,null,null,null,433,"Lubricants"]
[null,null,null,null,434,"Natural Gas"]
[null,null,null,null,435,"Office Supplies"]
[null,null,null,null,436,"Other Road Materials"]
[null,null,null,null,437,"Periodicals"]
[null,null,null,null,438,"Pipe"]
[null,null,null,null,439,"Pipe - Concrete"]
[null,null,null,null,440,"Pipe - Metal"]
[null,null,null,null,441,"Prisoners Clothing"]
[null,null,null,null,442,"Propane Gas"]
[null,null,null,null,443,"Road Signs"]
[null,null,null,null,444,"Salt"]
[null,null,null,null,445,"Sand"]
[null,null,null,null,446,"Small Tools"]
[null,null,null,null,447,"Structural Steel"]
[null,null,null,null,448,"T&I Construction Materials"]
[null,null,null,null,449,"Textbooks-Bound"]
[null,null,null,null,450,"Tires and Tubes"]
[null,null,null,null,451,"Uniforms"]
[null,null,null,null,452,"Utilities"]
[null,null,null,null,453,"Vehicle Parts"]
[null,null,null,null,454,"Water and Sewer"]
[null,null,null,null,455,"Wood Products"]
[null,null,null,null,456,"Gravel and Chert"]
[null,null,null,null,458,"Daily Cover Material"]
[null,null,null,null,459,"Drainage Materials"]
[null,null,null,null,460,"Geotextile Materials"]
[null,null,null,null,461,"Liner Materials"]
[null,null,null,null,462,"Wire"]
[null,null,null,null,463,"Testing"]
[null,null,null,null,464,"Top Soil"]
[null,null,null,null,465,"Clay"]
[null,null,null,null,466,"Synthetic Membrane"]
[null,null,null,null,467,"Fencing"]
[null,null,null,null,468,"Chemicals"]
[null,null,null,null,469,"USDA - Commodities"]
[null,null,null,null,470,"Cabling"]
[null,null,null,null,471,"Software"]
[null,null,null,null,499,"Other Supplies and Materials"]
[null,null,null,null,null,"Other Charges"]
[null,null,null,null,501,"Boiler Insurance"]
[null,null,null,null,502,"Building and Contents Insurance"]
[null,null,null,null,503,"Excess Risk Insurance"]
[null,null,null,null,504,"Indirect Cost"]
[null,null,null,null,505,"Judgments"]
[null,null,null,null,506,"Liability Insurance"]
[null,null,null,null,507,"Medical Claims"]
[null,null,null,null,508,"Premiums on Corporate Surety Bonds"]
[null,null,null,null,509,"Refunds"]
[null,null,null,null,510,"Trustee's Commission"]
[null,null,null,null,511,"Vehicle and Equipment Insurance"]
[null,null,null,null,512,"Withholding Tax"]
[null,null,null,null,513,"Workers’ Compensation Insurance"]
[null,null,null,null,514,"Depreciation"]
[null,null,null,null,515,"Liability Claims"]
[null,null,null,null,516,"Other Self-Insured Claims"]
[null,null,null,null,517,"Surcharge"]
[null,null,null,null,518,"Amortization"]
[null,null,null,null,519,"Loss on Retirement of Debt"]
[null,null,null,null,520,"Loss on Disposal of Property"]
[null,null,null,null,521,"Loss from Joint Ventures (Governmental Funds Only)"]
[null,null,null,null,522,"Net Loss from Joint Venture (Proprietary Funds Only)"]
[null,null,null,null,523,"Landfill Closure/Postclosure Care Costs (Proprietary Funds Only)"]
[null,null,null,null,524,"In Service/Staff Development"]
[null,null,null,null,525,"Constitutional Officers’ Operating Expenses"]
[null,null,null,null,526,"Impairment Loss"]
[null,null,null,null,530,"Fines, Assessments, and Penalties"]
[null,null,null,null,531,"Access Fees"]
[null,null,null,null,532,"Litter Enforcement Awards"]
[null,null,null,null,533,"Criminal Investigation of Applicants – TBI"]
[null,null,null,null,534,"Refund to Applicant for Criminal Investigation"]
[null,null,null,null,535,"Fee Waivers"]
[null,null,null,null,536,"Hazardous Waste Cleanup"]
[null,null,null,null,540,"Tax Relief Program"]
[null,null,null,null,590,"Transfers to Other Funds"]
[null,null,null,null,594,"Specialized Medical Treatment"]
[null,null,null,null,595,"BEP-IEA Payments"]
[null,null,null,null,599,"Other Charges"]
[null,null,null,null,null,"Debt Service"]
[null,null,null,null,601,"Principal on Bonds"]
[null,null,null,null,602,"Principal on Notes"]
[null,null,null,null,603,"Interest on Bonds"]
[null,null,null,null,604,"Interest on Notes"]
[null,null,null,null,605,"Underwriter's Discount"]
[null,null,null,null,606,"Other Debt Issuance Charges"]
[null,null,null,null,610,"Principal on Capital Leases"]
[null,null,null,null,611,"Interest on Capital Leases"]
[null,null,null,null,612,"Principal on Other Loans"]
[null,null,null,null,613,"Interest on Other Loans"]
[null,null,null,null,620,"Debt Service Contribution to Primary Government"]
[null,null,null,null,630,"Nonexchange Financial Guarantees"]
[null,null,null,null,699,"Other Debt Service"]
[null,null,null,null,null,"Capital Outlay"]
[null,null,null,null,701,"Administration Equipment"]
[null,null,null,null,702,"Airport Improvement"]
[null,null,null,null,703,"Asphalt Plant Equipment"]
[null,null,null,null,704,"Attendance Equipment"]
[null,null,null,null,705,"Bridge Construction"]
[null,null,null,null,706,"Building Construction"]
[null,null,null,null,707,"Building Improvements"]
[null,null,null,null,708,"Communication Equipment"]
[null,null,null,null,709,"Data Processing Equipment"]
[null,null,null,null,710,"Food Service Equipment"]
[null,null,null,null,711,"Furniture and Fixtures"]
[null,null,null,null,712,"Heating and Air Conditioning Equipment"]
[null,null,null,null,713,"Highway Construction"]
[null,null,null,null,714,"Highway Equipment"]
[null,null,null,null,715,"Land"]
[null,null,null,null,716,"Law Enforcement Equipment"]
[null,null,null,null,717,"Maintenance Equipment"]
[null,null,null,null,718,"Motor Vehicles"]
[null,null,null,null,719,"Office Equipment"]
[null,null,null,null,720,"Plant Operation Equipment"]
[null,null,null,null,721,"Quarry Equipment"]
[null,null,null,null,722,"Regular Instruction Equipment"]
[null,null,null,null,723,"Right-of-Way"]
[null,null,null,null,724,"Site Development"]
[null,null,null,null,725,"Special Education Equipment"]
[null,null,null,null,726,"State Aid Projects"]
[null,null,null,null,727,"Surplus Equipment"]
[null,null,null,null,728,"Traffic Control Equipment"]
[null,null,null,null,729,"Transportation Equipment"]
[null,null,null,null,730,"Vocational Instruction Equipment"]
[null,null,null,null,731,"Voting Machines"]
[null,null,null,null,732,"Building Purchases"]
[null,null,null,null,733,"Solid Waste Equipment"]
[null,null,null,null,734,"Disabilities Act Improvements"]
[null,null,null,null,735,"Health Equipment"]
[null,null,null,null,790,"Other Equipment"]
[null,null,null,null,791,"Other Construction"]
[null,null,null,null,799,"Other Capital Outlay"]

{"sheet":"Lists","index":2,"n_rows":882,"n_cols":12,"rows_kept":882,"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"]
[141,"GENERAL PURPOSE SCHOOL FUND",null,11110,"Petty Cash",null,101,"County Official/Administrative Officer",null,{"$f":"+CONCATENATE(D2,\" - \",E2)","v":"11110 - Petty Cash"},null,"Asset"]
[142,"SCHOOL FEDERAL PROJECTS FUND",null,11120,"Cash on Hand",null,102,"Judge(s)",null,"11120 - Cash on Hand",null,"Liability"]
[143,"SCHOOL CENTRAL CAFETERIA FUND",null,11130,"Cash in Bank",null,103,"Assistant(s)",null,"11130 - Cash in Bank",null,"Equity"]
[144,"SCHOOL TRANSPORTATION FUND",null,11140,"Cash with Trustee",null,104,"Principals",null,"11140 - Cash with Trustee",null,"Revenue"]
[145,"OTHER EDUCATION FUND #1",null,11150,"Cash with Paying Agents",null,105,"Supervisor/Director",null,"11150 - Cash with Paying Agents",null,"Expenditure"]
[146,"EXTENDED SCHOOL PROGRAM",null,11160,"Cash with State - Public Health",null,106,"Deputy(ies)",null,"11160 - Cash with State - Public Health"]
[147,"SCHOOLWIDE CONSOLIDATION",null,11170,"Cash Equivalents",null,107,"Detective(s)",null,"11170 - Cash Equivalents"]
[148,"OTHER EDUCATION FUND #2",null,11180,"Cash with Clerks, Register and Sheriff",null,108,"Investigator(s)",null,"11180 - Cash with Clerks, Register and Sheriff"]
[149,"SCHOOL INTERNAL ACTIVITY FUND",null,11190,"Cash with Boards, Agencies and Commissions",null,109,"Captain(s)",null,"11190 - Cash with Boards, Agencies and Commissions"]
[150,"SPECIAL ASSESSMENT FUND",null,11200,"Inventories",null,110,"Lieutenant(s)",null,"11200 - Inventories"]
[151,"ADEQUATE FACILITIES/DEVELOPMENT TAX FUND",null,11300,"Investments",null,111,"Probation Officer(s)",null,"11300 - Investments"]
[152,"HOTEL/MOTEL TAX FUND",null,11310,"Unamortized Discounts on Investments",null,112,"Youth Service Officer(s)",null,"11310 - Unamortized Discounts on Investments"]
[153,"TOURISM FUND",null,11320,"Unamortized Premiums on Investments",null,113,"Internal Audit Personnel",null,"11320 - Unamortized Premiums on Investments"]
[154,"OTHER SPECIAL REVENUE FUND",null,11405,"Electronic Payment Fees - Receivable",null,114,"ADA Coordinator",null,"11405 - Electronic Payment Fees - Receivable"]
[155,"OTHER SPECIAL REVENUE FUND",null,11410,"Accounts Receivable",null,115,"Sergeant(s)",null,"11410 - Accounts Receivable"]
[156,"OTHER SPECIAL REVENUE FUND",null,11420,"Allowance for Uncollectables (contra-account)",null,116,"Teachers",null,"11420 - Allowance for Uncollectables (contra-account)"]
[157,"OTHER SPECIAL REVENUE FUND",null,11430,"Due from Other Governments",null,117,"Career Ladder Program",null,"11430 - Due from Other Governments"]
[158,"OTHER SPECIAL REVENUE FUND",null,11440,"Due from Other Funds",null,118,"Secretary to Board",null,"11440 - Due from Other Funds"]
[159,"OTHER SPECIAL REVENUE FUND",null,11441,"Due from Primary Government",null,119,"Accountants/Bookkeepers",null,"11441 - Due from Primary Government"]
[160,"OTHER SPECIAL REVENUE FUND",null,11442,"Due from Component Units",null,120,"Computer Programmer(s)",null,"11442 - Due from Component Units"]
[161,"OTHER SPECIAL REVENUE FUND",null,11450,"Bond Proceeds Receivable",null,121,"Data Processing Personnel",null,"11450 - Bond Proceeds Receivable"]
[162,"OTHER SPECIAL REVENUE FUND",null,11460,"Note Proceeds Receivable",null,122,"Purchasing Personnel",null,"11460 - Note Proceeds Receivable"]
[163,"OTHER SPECIAL REVENUE FUND",null,11470,"Due from Joint Ventures (Governmental Funds Only)",null,123,"Guidance Personnel",null,"11470 - Due from Joint Ventures (Governmental Funds Only)"]
[210,"GENERAL DEBT SERVICE FUND",null,11500,"Property Taxes Receivable",null,124,"Psychological Personnel",null,"11500 - Property Taxes Receivable"]
[220,"SPECIAL DEBT SERVICE FUND",null,11510,"Allowance for Uncollectable Property Taxes (contra-account)",null,125,"Television Instructional Personnel",null,"11510 - Allowance for Uncollectable Property Taxes (contra-account)"]
[230,"TENNESSEE MUNICIPAL BOND FUND",null,11600,"Prepaid Items",null,126,"Career Ladder Evaluators",null,"11600 - Prepaid Items"]
[240,"EDUCATION DEBT SERVICE FUND",null,11700,"Travel Advances",null,127,"Career Ladder Extended Contracts",null,"11700 - Travel Advances"]
[241,"SCHOOL BOND TRUST FUND",null,11800,"Notes Receivable - Current",null,128,"Homebound Teachers",null,"11800 - Notes Receivable - Current"]
[242,"OTHER DEBT SERVICE FUND",null,11806,"PPP Receivable - Current",null,129,"Librarians",null,"11806 - PPP Receivable - Current"]
[243,"OTHER DEBT SERVICE FUND",null,11810,"Accrued Interest Receivable",null,130,"Social Workers",null,"11810 - Accrued Interest Receivable"]
[244,"OTHER DEBT SERVICE FUND",null,11820,"Cash Shortage",null,131,"Medical Personnel",null,"11820 - Cash Shortage"]
[245,"OTHER DEBT SERVICE FUND",null,11850,"Investment in Joint Venture (Proprietary Funds Only)",null,132,"Materials Supervisor",null,"11850 - Investment in Joint Venture (Proprietary Funds Only)"]
[246,"OTHER DEBT SERVICE FUND",null,11890,"Other Current Assets",null,133,"Paraprofessionals",null,"11890 - Other Current Assets"]
[311,"GENERAL CAPITAL PROJECTS FUND",null,11900,"Advances to Other Funds",null,134,"Pupil Personnel",null,"11900 - Advances to Other Funds"]
[312,"STREET CAPITAL PROJECTS FUND",null,12105,"Customer Deposits",null,135,"Assessment Personnel",null,"12105 - Customer Deposits"]
[313,"EDUCATION CAPITAL PROJECTS FUND",null,12110,"Revenue Bond Operations and Maintenance Account",null,136,"Audiovisual Personnel",null,"12110 - Revenue Bond Operations and Maintenance Account"]
[314,"OTHER CAPITAL PROJECTS FUND",null,12115,"Revenue Bond Construction Account",null,137,"Education Media Personnel",null,"12115 - Revenue Bond Construction Account"]
[315,"OTHER CAPITAL PROJECTS FUND",null,12120,"Revenue Bond Current Debt Service Account ",null,138,"Instructional Computer Personnel",null,"12120 - Revenue Bond Current Debt Service Account "]
[316,"OTHER CAPITAL PROJECTS FUND",null,12125,"Revenue Bond Future Debt Service Account",null,139,"Assistant Principals",null,"12125 - Revenue Bond Future Debt Service Account"]
[317,"OTHER CAPITAL PROJECTS FUND",null,12130,"Revenue Bond Renewal and Replacement Account",null,140,"Salary Supplements",null,"12130 - Revenue Bond Renewal and Replacement Account"]
[411,"WATER FUND",null,12135,"Amounts Held in Trust for Closure and Postclosure Care Costs",null,141,"Foremen",null,"12135 - Amounts Held in Trust for Closure and Postclosure Care Costs"]
[412,"SEWER FUND",null,12136,"Amounts Accumulated for OPEB Benefits",null,142,"Mechanic(s)",null,"12136 - Amounts Accumulated for OPEB Benefits"]
[413,"WATER & SEWER FUND",null,12137,"Amounts Accumulated for Pension Benefits",null,143,"Equipment Operators",null,"12137 - Amounts Accumulated for Pension Benefits"]
[415,"NATURAL GAS FUND",null,12140,"Other Restricted Assets",null,144,"Equipment Operators - Heavy",null,"12140 - Other Restricted Assets"]
[416,"STORM WATER UTILITY FUND",null,12150,"Deleted 2012 - Deferred Charges - Debt Issuance Costs",null,145,"Equipment Operators - Light",null,"12150 - Deleted 2012 - Deferred Charges - Debt Issuance Costs"]
[421,"SOLID WASTE MANAGEMENT FUND",null,12200,"Notes Receivable - Long-term",null,146,"Bus Drivers",null,"12200 - Notes Receivable - Long-term"]
[422,"SOLID WASTE COLLECTION FUND",null,12211,"PPP Receivable - Long-term",null,147,"Truck Drivers",null,"12211 - PPP Receivable - Long-term"]
[423,"SOLID WASTE DISPOSAL FUND",null,12250,"Net Pension Asset",null,148,"Dispatchers/Radio Operators",null,"12250 - Net Pension Asset"]
[424,"SOLID WASTE COLLECTION & DISPOSAL FUND",null,13100,"Landfill Facilities and Development",null,149,"Laborers",null,"13100 - Landfill Facilities and Development"]
[431,"AIRPORT FUND",null,13110,"Accumulated Depreciation - Landfill Facilities and Development",null,150,"Nightwatchmen",null,"13110 - Accumulated Depreciation - Landfill Facilities and Development"]
[432,"HOSPITAL FUND",null,13200,"Land",null,151,"Firefighters",null,"13200 - Land"]
[433,"PUBLIC TRANSIT FUND",null,13250,"Intangible Assets – Indefinite Life",null,160,"Guards",null,"13250 - Intangible Assets – Indefinite Life"]
[434,"ELECTRIC UTILITY FUND",null,13300,"Buildings and Improvements",null,161,"Secretary(ies)",null,"13300 - Buildings and Improvements"]
[435,"CABLE/BROADBAND FUND",null,13310,"Accumulated Depreciation - Buildings and Improvements",null,162,"Clerical Personnel",null,"13310 - Accumulated Depreciation - Buildings and Improvements"]
[436,"GOLF COURSE FUND",null,13400,"Infrastructure",null,163,"Educational Assistants",null,"13400 - Infrastructure"]
[437,"EMERGENCY COMMUNICATIONS DISTRICT FUND",null,13410,"Accumulated Depreciation - Infrastructure",null,164,"Attendants",null,"13410 - Accumulated Depreciation - Infrastructure"]
[438,"OTHER ENTERPRISE FUND",null,13500,"Furniture and Fixtures",null,165,"Cafeteria Personnel",null,"13500 - Furniture and Fixtures"]
[439,"OTHER ENTERPRISE FUND",null,13510,"Accumulated Depreciation - Furniture and Fixtures",null,166,"Custodial Personnel",null,"13510 - Accumulated Depreciation - Furniture and Fixtures"]
[440,"OTHER ENTERPRISE FUND",null,13600,"Net Investment in Joint Venture",null,167,"Maintenance Personnel",null,"13600 - Net Investment in Joint Venture"]
[441,"OTHER ENTERPRISE FUND",null,13700,"Machinery and Equipment ",null,168,"Temporary Personnel",null,"13700 - Machinery and Equipment "]
[442,"OTHER ENTERPRISE FUND",null,13710,"Accumulated Depreciation - Machinery and Equipment",null,169,"Part-time Personnel",null,"13710 - Accumulated Depreciation - Machinery and Equipment"]
[443,"OTHER ENTERPRISE FUND",null,13800,"Construction in Progress ",null,170,"School Resource Officer",null,"13800 - Construction in Progress "]
[444,"OTHER ENTERPRISE FUND",null,13850,"Intangible Assets",null,171,"Speech Pathologist",null,"13850 - Intangible Assets"]
[445,"OTHER ENTERPRISE FUND",null,13855,"Accumulated Amortization – Intangible Assets",null,172,"Instructional Coaches",null,"13855 - Accumulated Amortization – Intangible Assets"]
[446,"OTHER ENTERPRISE FUND",null,13900,"Other Capital Assets ",null,184,"Educational Incentive – Official/Administrative Officer",null,{"$f":"+CONCATENATE(D66,\" - \",E66)","v":"13900 - Other Capital Assets "}]
[447,"OTHER ENTERPRISE FUND",null,13910,"Accumulated Depreciation - Other Capital Assets ",null,185,"Educational Incentive – Other County Employees",null,"13910 - Accumulated Depreciation - Other Capital Assets "]
[510,"CENTRAL MAINTENANCE/GARAGE FUND",null,13934,"Intangible Right To Use Assets - SBITA",null,186,"Longevity Pay",null,"13934 - Intangible Right To Use Assets - SBITA"]
[511,"CENTRAL SUPPLY FUND",null,13935,"Accumulated Amortization - SBITA",null,187,"Overtime Pay",null,"13935 - Accumulated Amortization - SBITA"]
[512,"SELF-INSURANCE FUND",null,15100,"Accumulated Decrease in Fair Value of Hedging Derivatives",null,188,"Bonus Payments",null,"15100 - Accumulated Decrease in Fair Value of Hedging Derivatives"]
[513,"WORKERS' COMPENSATION FUND",null,15200,"Deferred Loss on Sale-Leaseback",null,189,"Other Salaries and Wages",null,"15200 - Deferred Loss on Sale-Leaseback"]
[514,"UNEMPLOYMENT COMPENSATION FUND",null,15300,"Deferred Amount on Refunding",null,191,"Board and Committee Members Fees",null,"15300 - Deferred Amount on Refunding"]
[515,"OTHER INTERNAL SERVICE FUND",null,15400,"Pension Changes in Experience",null,192,"Election Commission",null,"15400 - Pension Changes in Experience"]
[516,"OTHER INTERNAL SERVICE FUND",null,15401,"Pension Changes in Assumptions",null,193,"Election Workers",null,"15401 - Pension Changes in Assumptions"]
[517,"OTHER INTERNAL SERVICE FUND",null,15402,"Pension Changes in Investment Earnings",null,194,"Jury and Witness Expense",null,"15402 - Pension Changes in Investment Earnings"]
[518,"OTHER INTERNAL SERVICE FUND",null,15403,"Pension Other Deferrals",null,195,"Certified Substitute Teachers",null,"15403 - Pension Other Deferrals"]
[519,"OTHER INTERNAL SERVICE FUND",null,15404,"Pension Contributions After Measurement Date",null,196,"In-Service Training",null,"15404 - Pension Contributions After Measurement Date"]
[611,"PENSION TRUST FUND",null,15500,"OPEB Changes in Experience",null,197,"Special Commissioner Fees/Special Master Fees",null,"15500 - OPEB Changes in Experience"]
[612,"OPEB TRUST FUND",null,15501,"OPEB Changes in Assumptions",null,198,"Non-certified Substitute Teachers",null,"15501 - OPEB Changes in Assumptions"]
[613,"PRIVATE PURPOSE TRUST FUND",null,15502,"OPEB Changes in Investment Earnings",null,199,"Other Per Diem and Fees",null,"15502 - OPEB Changes in Investment Earnings"]
[614,"OTHER PENSION TRUST FUND #2 ",null,15503,"OPEB Other Deferrals",null,201,"Social Security",null,"15503 - OPEB Other Deferrals"]
[615,"OPEB TRUST FUND #2",null,15504,"OPEB Contributions After Measurement Date",null,202,"Handling Charges and Administrative Costs",null,"15504 - OPEB Contributions After Measurement Date"]
[616,"PRIVATE PURPOSE TRUST FUND #2",null,21050,"Electronic Payment Fees - Payable",null,203,"Extension Service Medicare",null,"21050 - Electronic Payment Fees - Payable"]
[619,"DRUG ENFORCEMENT FUND",null,21100,"Accounts Payable",null,204,"Pensions",null,"21100 - Accounts Payable"]
[620,"CEMETARY CARE FUND",null,21200,"Accrued Payroll",null,205,"Employee and Dependent Insurance",null,"21200 - Accrued Payroll"]
[621,"OTHER TRUST FUND",null,21310,"Income Tax Withheld and Unpaid",null,206,"Life Insurance",null,"21310 - Income Tax Withheld and Unpaid"]
[622,"OTHER TRUST FUND",null,21315,"Advance Earned Income Credit",null,207,"Medical Insurance",null,"21315 - Advance Earned Income Credit"]
[623,"OTHER TRUST FUND",null,21320,"Social Security Tax",null,208,"Dental Insurance",null,"21320 - Social Security Tax"]
[624,"OTHER TRUST FUND",null,21325,"Employee Medicare Deduction",null,209,"Disability Insurance",null,"21325 - Employee Medicare Deduction"]
[625,"OTHER TRUST FUND",null,21330,"Retirement Contributions",null,210,"Unemployment Compensation",null,"21330 - Retirement Contributions"]
[651,"PENSION FUND",null,21340,"Employee Insurance Deductions",null,211,"Local Retirement",null,"21340 - Employee Insurance Deductions"]
[652,"OPEB FUND",null,21341,"Company #1",null,212,"Employer Medicare",null,"21341 - Company #1"]
[653,"DEFERRED COMPENSATION FUND",null,21342,"Company #2",null,213,"Payments to Retirees",null,"21342 - Company #2"]
[654,"LITIGANTS, HEIRS, AND OTHERS FUND",null,21343,"Company #3",null,214,"Termination Benefits",null,"21343 - Company #3"]
[655,"CEMETARY CARE FUND",null,21344,"Company #4",null,215,"On-Behalf Payments for OPEB",null,"21344 - Company #4"]
[656,"SEIZED ASSETS FUND",null,21345,"Company #5",null,216,"OPEB",null,"21345 - Company #5"]
[657,"OTHER CUSTODIAL FUND",null,21346,"Company #6",null,217,"Retirement - Hybrid Stabilization",null,"21346 - Company #6"]
[658,"OTHER CUSTODIAL FUND",null,21347,"Company #7",null,299,"Other Fringe Benefits",null,"21347 - Company #7"]
[659,"OTHER CUSTODIAL FUND",null,21348,"Company #8",null,301,"Accounting Services",null,"21348 - Company #8"]
[660,"OTHER CUSTODIAL FUND",null,21349,"Company #9",null,302,"Advertising",null,"21349 - Company #9"]
[661,"OTHER CUSTODIAL FUND",null,21350,"Tax Shelter Annuities",null,303,"Ambulance Services",null,"21350 - Tax Shelter Annuities"]
[701,"ENDOWMENT",null,21351,"Company #1",null,304,"Architects",null,"21351 - Company #1"]
[702,"OTHER PERMANENT FUND",null,21352,"Company #2",null,305,"Audit Services",null,"21352 - Company #2"]
[703,"OTHER PERMANENT FUND",null,21353,"Company #3",null,306,"Bank Charges",null,"21353 - Company #3"]
[704,"OTHER PERMANENT FUND",null,21354,"Company #4",null,307,"Communication",null,"21354 - Company #4"]
[705,"OTHER PERMANENT FUND",null,21355,"Company #5",null,308,"Consultants",null,"21355 - Company #5"]
[706,"OTHER PERMANENT FUND",null,21356,"Company #6",null,309,"Contracts with Government Agencies",null,"21356 - Company #6"]
[null,null,null,21357,"Company #7",null,310,"Contracts with Other Public Agencies",null,"21357 - Company #7"]
[null,null,null,21358,"Company #8",null,311,"Contracts with Other School Systems",null,"21358 - Company #8"]
[null,null,null,21359,"Company #9",null,312,"Contracts with Private Agencies",null,"21359 - Company #9"]
[null,null,null,21360,"Garnishments and Levies",null,313,"Contracts with Parents",null,"21360 - Garnishments and Levies"]
[null,null,null,21370,"Extension Service Payroll Deduction",null,314,"Contracts with Public Carriers",null,"21370 - Extension Service Payroll Deduction"]
[null,null,null,21380,"Credit Union Deductions",null,315,"Contracts with Vehicle Owners",null,"21380 - Credit Union Deductions"]
[null,null,null,21390,"Other Payroll Deductions",null,316,"Contributions",null,"21390 - Other Payroll Deductions"]
[null,null,null,21391,"Company #1",null,317,"Data Processing Services",null,"21391 - Company #1"]
[null,null,null,21392,"Company #2",null,318,"Debt Collection Services",null,"21392 - Company #2"]
[null,null,null,21393,"Company #3",null,319,"Confidential Drug Enforcement Payments",null,"21393 - Company #3"]
[null,null,null,21395,"Accrued Leave - Current",null,320,"Dues and Memberships",null,"21395 - Accrued Leave - Current"]
[null,null,null,21405,"Cash Overdraft",null,321,"Engineering Services",null,"21405 - Cash Overdraft"]
[null,null,null,21410,"Contracts Payable",null,322,"Evaluation and Testing",null,"21410 - Contracts Payable"]
[null,null,null,21420,"Retainage Payable",null,323,"Explosive and Drilling Services",null,"21420 - Retainage Payable"]
[null,null,null,21430,"Claims and Judgments Payable",null,324,"Financial Advisory Services",null,"21430 - Claims and Judgments Payable"]
[null,null,null,21435,"Termination Benefits Payable - Current",null,325,"Fiscal Agent Charges",null,"21435 - Termination Benefits Payable - Current"]
[null,null,null,21440,"Accrued Interest Payable",null,326,"Forest Resource Services",null,"21440 - Accrued Interest Payable"]
[null,null,null,21445,"Conduit Debt Payable",null,327,"Freight Expenses",null,"21445 - Conduit Debt Payable"]
[null,null,null,21450,"Future Compensation Payable",null,328,"Janitorial Services",null,"21450 - Future Compensation Payable"]
[null,null,null,21460,"Other Withholding Taxes",null,329,"Laundry Service",null,"21460 - Other Withholding Taxes"]
[null,null,null,21500,"Due to Other Funds",null,330,"Lease/SBITA Payments",null,"21500 - Due to Other Funds"]
[null,null,null,21510,"Due to Primary Government",null,331,"Legal Services",null,"21510 - Due to Primary Government"]
[null,null,null,21520,"Due to Component Units",null,332,"Legal Notices, Recording, and Court Costs",null,{"$f":"+CONCATENATE(D130,\" - \",E130)","v":"21520 - Due to Component Units"}]
[null,null,null,21530,"Due to State of Tennessee",null,333,"Licenses",null,"21530 - Due to State of Tennessee"]
[null,null,null,21540,"Due to Cities",null,334,"Maintenance Agreements",null,"21540 - Due to Cities"]
[null,null,null,21550,"Due to Other Taxing Units",null,335,"Maintenance and Repair Services - Buildings",null,"21550 - Due to Other Taxing Units"]
[null,null,null,21555,"Due to Other Governments",null,336,"Maintenance and Repair Services - Equipment",null,"21555 - Due to Other Governments"]
[null,null,null,21560,"Due to Litigants, Heirs, and Others",null,337,"Maintenance and Repair Services - Office Equipment",null,"21560 - Due to Litigants, Heirs, and Others"]
[null,null,null,21580,"Due to Joint Ventures",null,338,"Maintenance and Repair Services - Vehicles",null,"21580 - Due to Joint Ventures"]
[null,null,null,21600,"Advances Payable to Other Funds",null,339,"Matching Share",null,"21600 - Advances Payable to Other Funds"]
[null,null,null,21610,"Advances Payable to Other Governmental Units",null,340,"Medical and Dental Services",null,"21610 - Advances Payable to Other Governmental Units"]
[null,null,null,21710,"Matured Bonds Payable",null,341,"Pauper Burials",null,"21710 - Matured Bonds Payable"]
[null,null,null,21720,"Revenue Bonds Payable",null,342,"Payments to Schools - Breakfast",null,"21720 - Revenue Bonds Payable"]
[null,null,null,21730,"General Obligation Bonds Payable",null,343,"Payments to Schools - Lunch",null,"21730 - General Obligation Bonds Payable"]
[null,null,null,21750,"Matured Interest on Bonds",null,344,"Payments to Schools - Other",null,"21750 - Matured Interest on Bonds"]
[null,null,null,21760,"Accrued Interest Payable",null,345,"Payments to Schools - Other USDA",null,"21760 - Accrued Interest Payable"]
[null,null,null,21810,"Revenue Anticipation Notes Payable",null,347,"Pest Control",null,"21810 - Revenue Anticipation Notes Payable"]
[null,null,null,21811,"Bond Anticipation Notes Payable",null,348,"Postal Charges",null,"21811 - Bond Anticipation Notes Payable"]
[null,null,null,21812,"Capital Outlay Notes Payable",null,349,"Printing, Stationery, and Forms",null,"21812 - Capital Outlay Notes Payable"]
[null,null,null,21820,"Other Notes Payable",null,350,"Internet Connectivity",null,"21820 - Other Notes Payable"]
[null,null,null,21830,"Other Loans Payable",null,351,"Rentals",null,"21830 - Other Loans Payable"]
[null,null,null,21850,"Capital Leases Payable – Current",null,352,"Royalties",null,"21850 - Capital Leases Payable – Current"]
[null,null,null,21852,"SBITA Payable - Current",null,353,"Towing Services",null,"21852 - SBITA Payable - Current"]
[null,null,null,21870,"Accrued Liability for Landfill Closure/Postclosure Care Costs - Current",null,354,"Transportation - Other than Students",null,"21870 - Accrued Liability for Landfill Closure/Postclosure Care Costs - Current"]
[null,null,null,21900,"Other Current Liabilities",null,355,"Travel",null,"21900 - Other Current Liabilities"]
[null,null,null,21951,"Customer Deposits Payable",null,356,"Tuition",null,"21951 - Customer Deposits Payable"]
[null,null,null,21952,"Revenue Bonds Payable",null,357,"Veterinary Services",null,"21952 - Revenue Bonds Payable"]
[null,null,null,21953,"Accrued Interest Payable",null,358,"Remittance of Revenues Collected",null,"21953 - Accrued Interest Payable"]
[null,null,null,21954,"Other Payables From Restricted Assets",null,359,"Disposal Fees",null,"21954 - Other Payables From Restricted Assets"]
[null,null,null,22200,"Unearned/Unavailable Revenue",null,360,"Brokerage Fees - Recyclables",null,"22200 - Unearned/Unavailable Revenue"]
[null,null,null,22500,"Accrued Liability for Landfill Closure/Postclosure Care Costs (Proprietary Funds Only)",null,361,"Permits",null,"22500 - Accrued Liability for Landfill Closure/Postclosure Care Costs (Proprietary Funds Only)"]
[null,null,null,23110,"State Business Tax",null,362,"Penalties",null,"23110 - State Business Tax"]
[null,null,null,23111,"Litigation Tax",null,363,"Contracts for Landfill Facilities",null,"23111 - Litigation Tax"]
[null,null,null,23120,"County Officials' Retirement Tax",null,364,"Contracts for Development Costs",null,"23120 - County Officials' Retirement Tax"]
[null,null,null,23130,"Sales Tax",null,365,"Contracts for Final Cover Costs",null,"23130 - Sales Tax"]
[null,null,null,23140,"Realty Transfer and Mortgage Tax",null,366,"Contracts for Postclosure Care Costs",null,"23140 - Realty Transfer and Mortgage Tax"]
[null,null,null,23150,"Marriage Tax",null,367,"Maintenance and Repair Services - Records",null,"23150 - Marriage Tax"]
[null,null,null,23160,"Motor Vehicle Registration",null,368,"Drug Treatment",null,"23160 - Motor Vehicle Registration"]
[null,null,null,23170,"Title Applications",null,369,"Contracts for Substitute Teachers – Certified",null,"23170 - Title Applications"]
[null,null,null,23180,"Criminal Injuries Compensation Tax",null,370,"Contracts for Substitute Teachers – Non-certified",null,"23180 - Criminal Injuries Compensation Tax"]
[null,null,null,23190,"Felony Bond Forfeitures – CIC",null,371,"Lobbying Services",null,"23190 - Felony Bond Forfeitures – CIC"]
[null,null,null,23191,"Administrative Fees – Court Appointed Counsel",null,399,"Other Contracted Services",null,"23191 - Administrative Fees – Court Appointed Counsel"]
[null,null,null,23210,"Game and Fish Licenses",null,401,"Animal Food and Supplies",null,"23210 - Game and Fish Licenses"]
[null,null,null,23220,"Game and Fish Fines and Costs",null,402,"Asphalt",null,"23220 - Game and Fish Fines and Costs"]
[null,null,null,23300,"Secretary of State - Notary Commissions",null,403,"Asphalt - Cold Mix",null,"23300 - Secretary of State - Notary Commissions"]
[null,null,null,23400,"Department of Safety",null,404,"Asphalt - Hot Mix",null,"23400 - Department of Safety"]
[null,null,null,23500,"Department of Corrections",null,405,"Asphalt - Liquid",null,"23500 - Department of Corrections"]
[null,null,null,23600,"Tennessee Bureau of Investigation",null,406,"Basic Skills Materials",null,"23600 - Tennessee Bureau of Investigation"]
[null,null,null,23700,"Alcoholic Beverage Commission",null,407,"Coal",null,"23700 - Alcoholic Beverage Commission"]
[null,null,null,23800,"Motor Vehicle Enforcement",null,408,"Concrete",null,"23800 - Motor Vehicle Enforcement"]
[null,null,null,23810,"Public Service Commission",null,409,"Crushed Stone",null,"23810 - Public Service Commission"]
[null,null,null,23900,"Other Funds Due State",null,410,"Custodial Supplies",null,"23900 - Other Funds Due State"]
[null,null,null,24110,"County Business Tax",null,411,"Data Processing Supplies",null,"24110 - County Business Tax"]
[null,null,null,24120,"Beer Tax",null,412,"Diesel Fuel",null,"24120 - Beer Tax"]
[null,null,null,24130,"Wheel Tax",null,413,"Drugs and Medical Supplies",null,"24130 - Wheel Tax"]
[null,null,null,24140,"Litigation Tax - General",null,414,"Duplicating Supplies",null,"24140 - Litigation Tax - General"]
[null,null,null,24150,"Litigation Tax - Special Purpose",null,415,"Electricity",null,"24150 - Litigation Tax - Special Purpose"]
[null,null,null,24160,"Delinquent Taxes",null,416,"Equipment Parts - Heavy",null,"24160 - Delinquent Taxes"]
[null,null,null,24170,"Hotel/Motel Tax",null,417,"Equipment Parts - Light",null,"24170 - Hotel/Motel Tax"]
[null,null,null,24190,"Other Local Option Taxes",null,418,"Equipment and Machinery Parts",null,"24190 - Other Local Option Taxes"]
[null,null,null,24210,"Marriage Licenses",null,419,"Explosives and Drilling Supplies",null,"24210 - Marriage Licenses"]
[null,null,null,24220,"Beer Permits",null,420,"Fertilizer, Lime, and Seed",null,"24220 - Beer Permits"]
[null,null,null,24230,"Mobile Home Licenses",null,421,"Food Preparation Supplies",null,"24230 - Mobile Home Licenses"]
[null,null,null,24240,"Cable TV Franchise",null,422,"Food Supplies",null,"24240 - Cable TV Franchise"]
[null,null,null,24250,"Building Permits",null,423,"Fuel Oil",null,"24250 - Building Permits"]
[null,null,null,24260,"Electrical Permits",null,424,"Garage Supplies",null,"24260 - Electrical Permits"]
[null,null,null,24270,"Plumbing Permits",null,425,"Gasoline",null,{"$f":"+CONCATENATE(D194,\" - \",E194)","v":"24270 - Plumbing Permits"}]
[null,null,null,24280,"Food Handling Permits",null,426,"General Construction Materials",null,"24280 - Food Handling Permits"]
[null,null,null,24310,"County Fines",null,427,"Ice",null,"24310 - County Fines"]
[null,null,null,24320,"Juvenile Fines",null,428,"Riprap",null,"24320 - Juvenile Fines"]
[null,null,null,24330,"Drug Fines",null,429,"Instructional Supplies and Materials",null,"24330 - Drug Fines"]
[null,null,null,24331,"County Drug Court Fee",null,430,"Textbooks-Electronic",null,"24331 - County Drug Court Fee"]
[null,null,null,24340,"County Game and Fish Fines",null,431,"Law Enforcement Supplies",null,"24340 - County Game and Fish Fines"]
[null,null,null,24350,"Judicial Commissioner Fees",null,432,"Library Books/Media",null,"24350 - Judicial Commissioner Fees"]
[null,null,null,24360,"Officers Costs",null,433,"Lubricants",null,"24360 - Officers Costs"]
[null,null,null,24370,"Jail Fees",null,434,"Natural Gas",null,"24370 - Jail Fees"]
[null,null,null,24371,"Interpreter Fee",null,435,"Office Supplies",null,"24371 - Interpreter Fee"]
[null,null,null,24380,"District Attorney General Fees",null,436,"Other Road Materials",null,"24380 - District Attorney General Fees"]
[null,null,null,24410,"Copy and Other Fees",null,437,"Periodicals",null,"24410 - Copy and Other Fees"]
[null,null,null,24420,"Vending Machine Collections",null,438,"Pipe",null,"24420 - Vending Machine Collections"]
[null,null,null,24490,"Other Collections",null,439,"Pipe - Concrete",null,"24490 - Other Collections"]
[null,null,null,25110,"City Delinquent Taxes",null,440,"Pipe - Metal",null,"25110 - City Delinquent Taxes"]
[null,null,null,25120,"City Hotel/Motel Tax",null,441,"Prisoners Clothing",null,"25120 - City Hotel/Motel Tax"]
[null,null,null,25210,"City Fines",null,442,"Propane Gas",null,"25210 - City Fines"]
[null,null,null,25220,"Drug Fines",null,443,"Road Signs",null,"25220 - Drug Fines"]
[null,null,null,25230,"Officers Costs",null,444,"Salt",null,"25230 - Officers Costs"]
[null,null,null,25300,"Other Collections Due Cities",null,445,"Sand",null,"25300 - Other Collections Due Cities"]
[null,null,null,26100,"Court Funds and Costs",null,446,"Small Tools",null,"26100 - Court Funds and Costs"]
[null,null,null,26200,"Officers' Costs - Non-county",null,447,"Structural Steel",null,"26200 - Officers' Costs - Non-county"]
[null,null,null,26300,"Alimony/Child Support",null,448,"T&I Construction Materials",null,"26300 - Alimony/Child Support"]
[null,null,null,26310,"Publications",null,449,"Textbooks-Bound",null,"26310 - Publications"]
[null,null,null,26315,"Contributions - Organ Donation Program",null,450,"Tires and Tubes",null,"26315 - Contributions - Organ Donation Program"]
[null,null,null,26400,"Deposits",null,451,"Uniforms",null,"26400 - Deposits"]
[null,null,null,26510,"Attorney Fees - Delinquent Tax",null,452,"Utilities",null,"26510 - Attorney Fees - Delinquent Tax"]
[null,null,null,26520,"District Attorney General Fees",null,453,"Vehicle Parts",null,"26520 - District Attorney General Fees"]
[null,null,null,26600,"Witness Fees",null,454,"Water and Sewer",null,"26600 - Witness Fees"]
[null,null,null,26700,"Cash Bonds",null,455,"Wood Products",null,"26700 - Cash Bonds"]
[null,null,null,26800,"Executions",null,456,"Gravel and Chert",null,"26800 - Executions"]
[null,null,null,26900,"Work Release",null,458,"Daily Cover Material",null,"26900 - Work Release"]
[null,null,null,27050,"Advances from Other Funds",null,459,"Drainage Materials",null,"27050 - Advances from Other Funds"]
[null,null,null,27100,"General Obligation Bonds Payable - Long-term",null,460,"Geotextile Materials",null,"27100 - General Obligation Bonds Payable - Long-term"]
[null,null,null,27200,"Revenue Bonds Payable - Long-term",null,461,"Liner Materials",null,"27200 - Revenue Bonds Payable - Long-term"]
[null,null,null,27210,"Unamortized Premiums on Debt",null,462,"Wire",null,"27210 - Unamortized Premiums on Debt"]
[null,null,null,27220,"Unamortized Discounts on Debt",null,463,"Testing",null,"27220 - Unamortized Discounts on Debt"]
[null,null,null,27300,"Bond Anticipation Notes Payable",null,464,"Top Soil",null,"27300 - Bond Anticipation Notes Payable"]
[null,null,null,27400,"Capital Outlay Notes Payable - Long-term",null,465,"Clay",null,"27400 - Capital Outlay Notes Payable - Long-term"]
[null,null,null,27450,"Other Notes Payable - Long-term",null,466,"Synthetic Membrane",null,"27450 - Other Notes Payable - Long-term"]
[null,null,null,27500,"Capital Leases Payable – Long-term",null,467,"Fencing",null,"27500 - Capital Leases Payable – Long-term"]
[null,null,null,27502,"SBITA Payable - Long-term",null,468,"Chemicals",null,"27502 - SBITA Payable - Long-term"]
[null,null,null,27510,"Lease/SBITA Advances (prepaid)",null,469,"USDA - Commodities",null,"27510 - Lease/SBITA Advances (prepaid)"]
[null,null,null,27550,"Net Pension Liability",null,470,"Cabling",null,"27550 - Net Pension Liability"]
[null,null,null,27560,"Net OPEB Liability",null,471,"Software",null,"27560 - Net OPEB Liability"]
[null,null,null,27600,"Accrued Leave – Long-term",null,499,"Other Supplies and Materials",null,"27600 - Accrued Leave – Long-term"]
[null,null,null,27650,"Termination Benefits Payable – Long-term",null,501,"Boiler Insurance",null,"27650 - Termination Benefits Payable – Long-term"]
[null,null,null,27700,"Accrued Liability for Landfill Closure/Postclosure Care Costs",null,502,"Building and Contents Insurance",null,"27700 - Accrued Liability for Landfill Closure/Postclosure Care Costs"]
[null,null,null,27800,"Other Loans Payable - Long-term",null,503,"Excess Risk Insurance",null,"27800 - Other Loans Payable - Long-term"]
[null,null,null,27900,"Other Long-term Liabilities",null,504,"Indirect Cost",null,"27900 - Other Long-term Liabilities"]
[null,null,null,28610,"FICA and Income Tax Payments",null,505,"Judgments",null,"28610 - FICA and Income Tax Payments"]
[null,null,null,28620,"Health Insurance Payments",null,506,"Liability Insurance",null,"28620 - Health Insurance Payments"]
[null,null,null,28630,"Future Compensation Payable",null,507,"Medical Claims",null,"28630 - Future Compensation Payable"]
[null,null,null,28640,"Retirement Contribution Payments",null,508,"Premiums on Corporate Surety Bonds",null,"28640 - Retirement Contribution Payments"]
[null,null,null,28650,"Cafeteria Salaries and Benefits",null,509,"Refunds",null,"28650 - Cafeteria Salaries and Benefits"]
[null,null,null,29900,"Fee/Commission Account",null,510,"Trustee's Commission",null,"29900 - Fee/Commission Account"]
[null,null,null,29910,"Commission Transfers",null,511,"Vehicle and Equipment Insurance",null,"29910 - Commission Transfers"]
[null,null,null,29925,"Accumulated Increase in Fair Value of Hedging Derivatives",null,512,"Withholding Tax",null,"29925 - Accumulated Increase in Fair Value of Hedging Derivatives"]
[null,null,null,29930,"Deferred Gain on Sale-Leaseback",null,513,"Workers’ Compensation Insurance",null,"29930 - Deferred Gain on Sale-Leaseback"]
[null,null,null,29935,"Deferred Taxes Received in Advance",null,514,"Depreciation",null,"29935 - Deferred Taxes Received in Advance"]
[null,null,null,29940,"Deferred Current Property Taxes",null,515,"Liability Claims",null,"29940 - Deferred Current Property Taxes"]
[null,null,null,29945,"Deferred Delinquent Property Taxes",null,516,"Other Self-Insured Claims",null,"29945 - Deferred Delinquent Property Taxes"]
[null,null,null,29950,"Deferred Grants Received in Advance",null,517,"Surcharge",null,"29950 - Deferred Grants Received in Advance"]
[null,null,null,29955,"Deferred Service Concession Arrangement Receipts",null,518,"Amortization",null,{"$f":"+CONCATENATE(D258,\" - \",E258)","v":"29955 - Deferred Service Concession Arrangement Receipts"}]
[null,null,null,29960,"Deferred Amount on Refunding",null,519,"Loss on Retirement of Debt",null,"29960 - Deferred Amount on Refunding"]
[null,null,null,29970,"Deferred Amount - Regulated Activities",null,520,"Loss on Disposal of Property",null,"29970 - Deferred Amount - Regulated Activities"]
[null,null,null,29976,"Deferred PPP Receivable",null,521,"Loss from Joint Ventures (Governmental Funds Only)",null,"29976 - Deferred PPP Receivable"]
[null,null,null,29980,"Pension Changes in Experience",null,522,"Net Loss from Joint Venture (Proprietary Funds Only)",null,"29980 - Pension Changes in Experience"]
[null,null,null,29981,"Pension Changes in Assumptions",null,523,"Landfill Closure/Postclosure Care Costs (Proprietary Funds Only)",null,"29981 - Pension Changes in Assumptions"]
[null,null,null,29982,"Pension Changes in Investment Earnings",null,524,"In Service/Staff Development",null,"29982 - Pension Changes in Investment Earnings"]
[null,null,null,29983,"Pension Other Deferrals",null,525,"Constitutional Officers’ Operating Expenses",null,"29983 - Pension Other Deferrals"]
[null,null,null,29985,"OPEB Changes in Experience",null,526,"Impairment Loss",null,"29985 - OPEB Changes in Experience"]
[null,null,null,29986,"OPEB Changes in Assumptions",null,530,"Fines, Assessments, and Penalties",null,"29986 - OPEB Changes in Assumptions"]
[null,null,null,29987,"OPEB Changes in Investment Earnings",null,531,"Access Fees",null,"29987 - OPEB Changes in Investment Earnings"]
[null,null,null,29988,"OPEB Other Deferrals",null,532,"Litter Enforcement Awards",null,"29988 - OPEB Other Deferrals"]
[null,null,null,29990,"Other Deferred/Unavailable Revenue",null,533,"Criminal Investigation of Applicants – TBI",null,"29990 - Other Deferred/Unavailable Revenue"]
[null,null,null,34210,"Endowments",null,534,"Refund to Applicant for Criminal Investigation",null,"34210 - Endowments"]
[null,null,null,34220,"Inventory",null,535,"Fee Waivers",null,"34220 - Inventory"]
[null,null,null,34230,"Long-term Notes Receivable",null,536,"Hazardous Waste Cleanup",null,"34230 - Long-term Notes Receivable"]
[null,null,null,34240,"Prepaid Items",null,540,"Tax Relief Program",null,"34240 - Prepaid Items"]
[null,null,null,34250,"Lease/SBITA Advances (prepaid)",null,590,"Transfers to Other Funds",null,"34250 - Lease/SBITA Advances (prepaid)"]
[null,null,null,34510,"Restricted for General Government",null,594,"Specialized Medical Treatment",null,"34510 - Restricted for General Government"]
[null,null,null,34511,"Restricted for General Government - COVID-19",null,595,"BEP-IEA Payments",null,"34511 - Restricted for General Government - COVID-19"]
[null,null,null,34512,"Restricted for General Government - American Rescue Plan",null,599,"Other Charges",null,"34512 - Restricted for General Government - American Rescue Plan"]
[null,null,null,34515,"Restricted for Finance",null,601,"Principal on Bonds",null,"34515 - Restricted for Finance"]
[null,null,null,34520,"Restricted for Administration of Justice",null,602,"Principal on Notes",null,"34520 - Restricted for Administration of Justice"]
[null,null,null,34525,"Restricted for Public Safety",null,603,"Interest on Bonds",null,"34525 - Restricted for Public Safety"]
[null,null,null,34530,"Restricted for Public Health and Welfare",null,604,"Interest on Notes",null,"34530 - Restricted for Public Health and Welfare"]
[null,null,null,34535,"Restricted for Social, Cultural, and Recreational Services",null,605,"Underwriter's Discount",null,"34535 - Restricted for Social, Cultural, and Recreational Services"]
[null,null,null,34540,"Restricted for Agriculture and Natural Resources",null,606,"Other Debt Issuance Charges",null,"34540 - Restricted for Agriculture and Natural Resources"]
[null,null,null,34545,"Restricted for Other Operations",null,610,"Principal on Capital Leases",null,"34545 - Restricted for Other Operations"]
[null,null,null,34550,"Restricted for Highways/Public Works",null,611,"Interest on Capital Leases",null,"34550 - Restricted for Highways/Public Works"]
[null,null,null,34551,"Restricted for Highways/Public Works - COVID-19",null,612,"Principal on Other Loans",null,"34551 - Restricted for Highways/Public Works - COVID-19"]
[null,null,null,34552,"Restricted for Highways/Public Works - American Rescue Plan",null,613,"Interest on Other Loans",null,"34552 - Restricted for Highways/Public Works - American Rescue Plan"]
[null,null,null,34555,"Restricted for Education",null,614,"Principal on SBITA",null,"34555 - Restricted for Education"]
[null,null,null,34556,"Restricted for Education - COVID-19",null,615,"Interest on SBITA",null,"34556 - Restricted for Education - COVID-19"]
[null,null,null,34557,"Restricted for Education - American Rescue Plan",null,620,"Debt Service Contribution to Primary Government",null,"34557 - Restricted for Education - American Rescue Plan"]
[null,null,null,34560,"Restricted for Instruction",null,630,"Nonexchange Financial Guarantees",null,"34560 - Restricted for Instruction"]
[null,null,null,34565,"Restricted for Support Services",null,699,"Other Debt Service",null,"34565 - Restricted for Support Services"]
[null,null,null,34570,"Restricted for Operation of Non-Instructional Services",null,701,"Administration Equipment",null,"34570 - Restricted for Operation of Non-Instructional Services"]
[null,null,null,34572,"Restricted for Individuals, Organizations, and Other Governments",null,702,"Airport Improvement",null,"34572 - Restricted for Individuals, Organizations, and Other Governments"]
[null,null,null,34575,"Restricted for Capital Outlay",null,703,"Asphalt Plant Equipment",null,"34575 - Restricted for Capital Outlay"]
[null,null,null,34580,"Restricted for Debt Service",null,704,"Attendance Equipment",null,"34580 - Restricted for Debt Service"]
[null,null,null,34585,"Restricted for Capital Projects",null,705,"Bridge Construction",null,"34585 - Restricted for Capital Projects"]
[null,null,null,34586,"Restricted for OPEB",null,706,"Building Construction",null,"34586 - Restricted for OPEB"]
[null,null,null,34587,"Restricted for Hybrid Retirement Stabilization Funds",null,707,"Building Improvements",null,"34587 - Restricted for Hybrid Retirement Stabilization Funds"]
[null,null,null,34590,"Restricted for Other Purposes",null,708,"Communication Equipment",null,"34590 - Restricted for Other Purposes"]
[null,null,null,34610,"Committed for General Government",null,709,"Data Processing Equipment",null,"34610 - Committed for General Government"]
[null,null,null,34615,"Committed for Finance",null,710,"Food Service Equipment",null,"34615 - Committed for Finance"]
[null,null,null,34620,"Committed for Administration of Justice",null,711,"Furniture and Fixtures",null,"34620 - Committed for Administration of Justice"]
[null,null,null,34625,"Committed for Public Safety",null,712,"Heating and Air Conditioning Equipment",null,"34625 - Committed for Public Safety"]
[null,null,null,34630,"Committed for Public Health and Welfare",null,713,"Highway Construction",null,"34630 - Committed for Public Health and Welfare"]
[null,null,null,34635,"Committed for Social, Cultural, and Recreational Services",null,714,"Highway Equipment",null,"34635 - Committed for Social, Cultural, and Recreational Services"]
[null,null,null,34640,"Committed for Agriculture and Natural Resources",null,715,"Land",null,"34640 - Committed for Agriculture and Natural Resources"]
[null,null,null,34645,"Committed for Other Operations",null,716,"Law Enforcement Equipment",null,"34645 - Committed for Other Operations"]
[null,null,null,34650,"Committed for Highways/Public Works",null,717,"Maintenance Equipment",null,"34650 - Committed for Highways/Public Works"]
[null,null,null,34655,"Committed for Education",null,718,"Motor Vehicles",null,"34655 - Committed for Education"]
[null,null,null,34660,"Committed for Instruction",null,719,"Office Equipment",null,"34660 - Committed for Instruction"]
[null,null,null,34665,"Committed for Support Services",null,720,"Plant Operation Equipment",null,"34665 - Committed for Support Services"]
[null,null,null,34670,"Committed for Operation of Non-Instructional Services",null,721,"Quarry Equipment",null,"34670 - Committed for Operation of Non-Instructional Services"]
[null,null,null,34675,"Committed for Capital Outlay",null,722,"Regular Instruction Equipment",null,"34675 - Committed for Capital Outlay"]
[null,null,null,34680,"Committed for Debt Service",null,723,"Right-of-Way",null,"34680 - Committed for Debt Service"]
[null,null,null,34685,"Committed for Capital Projects",null,724,"Site Development",null,"34685 - Committed for Capital Projects"]
[null,null,null,34686,"Committed for OPEB",null,725,"Special Education Equipment",null,"34686 - Committed for OPEB"]
[null,null,null,34690,"Committed for Other Purposes",null,726,"State Aid Projects",null,"34690 - Committed for Other Purposes"]
[null,null,null,34710,"Assigned for General Government",null,727,"Surplus Equipment",null,"34710 - Assigned for General Government"]
[null,null,null,34715,"Assigned for Finance",null,728,"Traffic Control Equipment",null,"34715 - Assigned for Finance"]
[null,null,null,34720,"Assigned for Administration of Justice",null,729,"Transportation Equipment",null,{"$f":"+CONCATENATE(D322,\" - \",E322)","v":"34720 - Assigned for Administration of Justice"}]
[null,null,null,34725,"Assigned for Public Safety",null,730,"Vocational Instruction Equipment",null,"34725 - Assigned for Public Safety"]
[null,null,null,34730,"Assigned for Public Health and Welfare",null,731,"Voting Machines",null,"34730 - Assigned for Public Health and Welfare"]
[null,null,null,34735,"Assigned for Social, Cultural, and Recreational Services",null,732,"Building Purchases",null,"34735 - Assigned for Social, Cultural, and Recreational Services"]
[null,null,null,34740,"Assigned for Agriculture and Natural Resources",null,733,"Solid Waste Equipment",null,"34740 - Assigned for Agriculture and Natural Resources"]
[null,null,null,34745,"Assigned for Other Operations",null,734,"Disabilities Act Improvements",null,"34745 - Assigned for Other Operations"]
[null,null,null,34750,"Assigned for Highways/Public Works",null,735,"Health Equipment",null,"34750 - Assigned for Highways/Public Works"]
[null,null,null,34755,"Assigned for Education",null,790,"Other Equipment",null,"34755 - Assigned for Education"]
[null,null,null,34760,"Assigned for Instruction",null,791,"Other Construction",null,"34760 - Assigned for Instruction"]
[null,null,null,34765,"Assigned for Support Services",null,799,"Other Capital Outlay",null,"34765 - Assigned for Support Services"]
[null,null,null,34770,"Assigned for Operation of Non-Instructional Services",null,null,null,null,"34770 - Assigned for Operation of Non-Instructional Services"]
[null,null,null,34775,"Assigned for Capital Outlay",null,null,null,null,"34775 - Assigned for Capital Outlay"]
[null,null,null,34780,"Assigned for Debt Service",null,null,null,null,"34780 - Assigned for Debt Service"]
[null,null,null,34785,"Assigned for Capital Projects",null,null,null,null,"34785 - Assigned for Capital Projects"]
[null,null,null,34786,"Assigned for OPEB",null,null,null,null,"34786 - Assigned for OPEB"]
[null,null,null,34790,"Assigned for Other Purposes",null,null,null,null,"34790 - Assigned for Other Purposes"]
[null,null,null,39000,"Unassigned",null,null,null,null,"39000 - Unassigned"]
[null,null,null,39110,"Net Investment in Capital Assets",null,null,null,null,"39110 - Net Investment in Capital Assets"]
[null,null,null,39121,"Restricted for Purpose No. 1",null,null,null,null,"39121 - Restricted for Purpose No. 1"]
[null,null,null,39122,"Restricted for Purpose No. 2",null,null,null,null,"39122 - Restricted for Purpose No. 2"]
[null,null,null,39123,"Restricted for Purpose No. 3",null,null,null,null,"39123 - Restricted for Purpose No. 3"]
[null,null,null,39124,"Restricted for Purpose No. 4",null,null,null,null,"39124 - Restricted for Purpose No. 4"]
[null,null,null,39125,"Restricted for Purpose No. 5",null,null,null,null,"39125 - Restricted for Purpose No. 5"]
[null,null,null,39126,"Restricted for Purpose No. 6",null,null,null,null,"39126 - Restricted for Purpose No. 6"]
[null,null,null,39127,"Restricted for Purpose No. 7",null,null,null,null,"39127 - Restricted for Purpose No. 7"]
[null,null,null,39128,"Restricted for Purpose No. 8",null,null,null,null,"39128 - Restricted for Purpose No. 8"]
[null,null,null,39129,"Restricted for Purpose No. 9",null,null,null,null,"39129 - Restricted for Purpose No. 9"]
[null,null,null,39130,"Restricted for Purpose No. 10",null,null,null,null,"39130 - Restricted for Purpose No. 10"]
[null,null,null,39131,"Restricted for Purpose No. 11",null,null,null,null,"39131 - Restricted for Purpose No. 11"]
[null,null,null,39132,"Restricted for Purpose No. 12",null,null,null,null,"39132 - Restricted for Purpose No. 12"]
[null,null,null,39133,"Restricted for Purpose No. 13",null,null,null,null,"39133 - Restricted for Purpose No. 13"]
[null,null,null,39134,"Restricted for Purpose No. 14",null,null,null,null,"39134 - Restricted for Purpose No. 14"]
[null,null,null,39135,"Restricted for Purpose No. 15",null,null,null,null,"39135 - Restricted for Purpose No. 15"]
[null,null,null,39900,"Net Assets - Unrestricted",null,null,null,null,"39900 - Net Assets - Unrestricted"]
[null,null,null,39996,"Reclassification",null,null,null,null,"39996 - Reclassification"]
[null,null,null,39997,"Restatement",null,null,null,null,"39997 - Restatement"]
[null,null,null,39999,"Prior-period Adjustment",null,null,null,null,"39999 - Prior-period Adjustment"]
[null,null,null,40110,"Current Property Tax",null,null,null,null,"40110 - Current Property Tax"]
[null,null,null,40111,"Current Property Tax - Tax Increment Financing",null,null,null,null,"40111 - Current Property Tax - Tax Increment Financing"]
[null,null,null,40115,"Discount on Property Taxes",null,null,null,null,"40115 - Discount on Property Taxes"]
[null,null,null,40120,"Trustee's Collections - Prior Year",null,null,null,null,"40120 - Trustee's Collections - Prior Year"]
[null,null,null,40125,"Trustee’s Collections - Bankruptcy",null,null,null,null,"40125 - Trustee’s Collections - Bankruptcy"]
[null,null,null,40130,"Circuit Clerk/Clerk and Master Collections - Prior Years",null,null,null,null,"40130 - Circuit Clerk/Clerk and Master Collections - Prior Years"]
[null,null,null,40140,"Interest and Penalty",null,null,null,null,"40140 - Interest and Penalty"]
[null,null,null,40150,"Pickup Taxes",null,null,null,null,"40150 - Pickup Taxes"]
[null,null,null,40161,"Payments in-Lieu-of Taxes - T.V.A.",null,null,null,null,"40161 - Payments in-Lieu-of Taxes - T.V.A."]
[null,null,null,40162,"Payments in-Lieu-of Taxes - Local Utilities",null,null,null,null,"40162 - Payments in-Lieu-of Taxes - Local Utilities"]
[null,null,null,40163,"Payments in-Lieu-of Taxes - Other",null,null,null,null,"40163 - Payments in-Lieu-of Taxes - Other"]
[null,null,null,40210,"Local Option Sales Tax",null,null,null,null,"40210 - Local Option Sales Tax"]
[null,null,null,40220,"Hotel/Motel Tax",null,null,null,null,"40220 - Hotel/Motel Tax"]
[null,null,null,40230,"Local Amusement Tax",null,null,null,null,"40230 - Local Amusement Tax"]
[null,null,null,40240,"Wheel Tax",null,null,null,null,"40240 - Wheel Tax"]
[null,null,null,40250,"Litigation Tax - General",null,null,null,null,"40250 - Litigation Tax - General"]
[null,null,null,40260,"Litigation Tax - Special Purpose",null,null,null,null,"40260 - Litigation Tax - Special Purpose"]
[null,null,null,40265,"Litigation Tax - Office of Public Defender",null,null,null,null,"40265 - Litigation Tax - Office of Public Defender"]
[null,null,null,40266,"Litigation Tax - Jail, Workhouse, or Courthouse",null,null,null,null,"40266 - Litigation Tax - Jail, Workhouse, or Courthouse"]
[null,null,null,40267,"Litigation Tax - Victim-Offender Mediation Center",null,null,null,null,"40267 - Litigation Tax - Victim-Offender Mediation Center"]
[null,null,null,40268,"Litigation Tax - Courthouse Security",null,null,null,null,"40268 - Litigation Tax - Courthouse Security"]
[null,null,null,40270,"Business Tax",null,null,null,null,"40270 - Business Tax"]
[null,null,null,40275,"Mixed Drink Tax",null,null,null,null,"40275 - Mixed Drink Tax"]
[null,null,null,40280,"Mineral Severance Tax",null,null,null,null,"40280 - Mineral Severance Tax"]
[null,null,null,40285,"Adequate Facilities/Development Tax",null,null,null,null,"40285 - Adequate Facilities/Development Tax"]
[null,null,null,40290,"Other County Local Option Taxes",null,null,null,null,"40290 - Other County Local Option Taxes"]
[null,null,null,40320,"Bank Excise Tax",null,null,null,null,"40320 - Bank Excise Tax"]
[null,null,null,40330,"Wholesale Beer Tax",null,null,null,null,{"$f":"+CONCATENATE(D386,\" - \",E386)","v":"40330 - Wholesale Beer Tax"}]
[null,null,null,40331,"Beer Privilege Tax",null,null,null,null,"40331 - Beer Privilege Tax"]
[null,null,null,40340,"Coal Severance Tax",null,null,null,null,"40340 - Coal Severance Tax"]
[null,null,null,40390,"Other Statutory Local Taxes",null,null,null,null,"40390 - Other Statutory Local Taxes"]
[null,null,null,40610,"Current Property Tax",null,null,null,null,"40610 - Current Property Tax"]
[null,null,null,40620,"Prior Year's Property Tax",null,null,null,null,"40620 - Prior Year's Property Tax"]
[null,null,null,40630,"Interest and Penalty",null,null,null,null,"40630 - Interest and Penalty"]
[null,null,null,40640,"Pickup Taxes",null,null,null,null,"40640 - Pickup Taxes"]
[null,null,null,40650,"Payments in-Lieu-of Taxes",null,null,null,null,"40650 - Payments in-Lieu-of Taxes"]
[null,null,null,40710,"Local Option Sales Tax",null,null,null,null,"40710 - Local Option Sales Tax"]
[null,null,null,40720,"Hotel/Motel Tax",null,null,null,null,"40720 - Hotel/Motel Tax"]
[null,null,null,40730,"Local Amusement Tax",null,null,null,null,"40730 - Local Amusement Tax"]
[null,null,null,40740,"Business Tax",null,null,null,null,"40740 - Business Tax"]
[null,null,null,41110,"Marriage Licenses",null,null,null,null,"41110 - Marriage Licenses"]
[null,null,null,41120,"Animal Registration",null,null,null,null,"41120 - Animal Registration"]
[null,null,null,41130,"Animal Vaccination",null,null,null,null,"41130 - Animal Vaccination"]
[null,null,null,41140,"Cable TV Franchise",null,null,null,null,"41140 - Cable TV Franchise"]
[null,null,null,41150,"Mobile Home Licenses",null,null,null,null,"41150 - Mobile Home Licenses"]
[null,null,null,41510,"Beer Permits",null,null,null,null,"41510 - Beer Permits"]
[null,null,null,41520,"Building Permits",null,null,null,null,"41520 - Building Permits"]
[null,null,null,41530,"Electrical Permits",null,null,null,null,"41530 - Electrical Permits"]
[null,null,null,41540,"Plumbing Permits",null,null,null,null,"41540 - Plumbing Permits"]
[null,null,null,41550,"Food Handling Permits",null,null,null,null,"41550 - Food Handling Permits"]
[null,null,null,41590,"Other Permits",null,null,null,null,"41590 - Other Permits"]
[null,null,null,42110,"Fines",null,null,null,null,"42110 - Fines"]
[null,null,null,42111,"Fines for Littering",null,null,null,null,"42111 - Fines for Littering"]
[null,null,null,42120,"Officers Costs",null,null,null,null,"42120 - Officers Costs"]
[null,null,null,42130,"Game and Fish Fines",null,null,null,null,"42130 - Game and Fish Fines"]
[null,null,null,42140,"Drug Control Fines",null,null,null,null,"42140 - Drug Control Fines"]
[null,null,null,42141,"Drug Court Fees",null,null,null,null,"42141 - Drug Court Fees"]
[null,null,null,42142,"Veterans Treatment Court Fees",null,null,null,null,"42142 - Veterans Treatment Court Fees"]
[null,null,null,42150,"Jail Fees",null,null,null,null,"42150 - Jail Fees"]
[null,null,null,42151,"Interpreter Fee",null,null,null,null,"42151 - Interpreter Fee"]
[null,null,null,42160,"District Attorney General Fees",null,null,null,null,"42160 - District Attorney General Fees"]
[null,null,null,42170,"Judicial Commissioner Fees",null,null,null,null,"42170 - Judicial Commissioner Fees"]
[null,null,null,42180,"DUI Treatment Fines",null,null,null,null,"42180 - DUI Treatment Fines"]
[null,null,null,42190,"Data Entry Fee – Circuit Court",null,null,null,null,"42190 - Data Entry Fee – Circuit Court"]
[null,null,null,42191,"Courtroom Security Fee",null,null,null,null,"42191 - Courtroom Security Fee"]
[null,null,null,42192,"Victims Assistance Assessments",null,null,null,null,"42192 - Victims Assistance Assessments"]
[null,null,null,42210,"Fines",null,null,null,null,"42210 - Fines"]
[null,null,null,42220,"Officers Costs",null,null,null,null,"42220 - Officers Costs"]
[null,null,null,42230,"Game and Fish Fines",null,null,null,null,"42230 - Game and Fish Fines"]
[null,null,null,42240,"Drug Control Fines",null,null,null,null,"42240 - Drug Control Fines"]
[null,null,null,42241,"Drug Court Fees",null,null,null,null,"42241 - Drug Court Fees"]
[null,null,null,42242,"Veterans Treatment Court Fees",null,null,null,null,"42242 - Veterans Treatment Court Fees"]
[null,null,null,42250,"Jail Fees",null,null,null,null,"42250 - Jail Fees"]
[null,null,null,42251,"Interpreter Fee",null,null,null,null,"42251 - Interpreter Fee"]
[null,null,null,42260,"District Attorney General Fees",null,null,null,null,"42260 - District Attorney General Fees"]
[null,null,null,42270,"Judicial Commissioner Fees",null,null,null,null,"42270 - Judicial Commissioner Fees"]
[null,null,null,42280,"DUI Treatment Fines",null,null,null,null,"42280 - DUI Treatment Fines"]
[null,null,null,42290,"Data Entry Fee – Criminal Court",null,null,null,null,"42290 - Data Entry Fee – Criminal Court"]
[null,null,null,42291,"Courtroom Security Fee",null,null,null,null,"42291 - Courtroom Security Fee"]
[null,null,null,42292,"Victims Assistance Assessments",null,null,null,null,"42292 - Victims Assistance Assessments"]
[null,null,null,42310,"Fines",null,null,null,null,"42310 - Fines"]
[null,null,null,42311,"Fines for Littering",null,null,null,null,"42311 - Fines for Littering"]
[null,null,null,42320,"Officers Costs",null,null,null,null,"42320 - Officers Costs"]
[null,null,null,42330,"Game and Fish Fines",null,null,null,null,"42330 - Game and Fish Fines"]
[null,null,null,42340,"Drug Control Fines",null,null,null,null,"42340 - Drug Control Fines"]
[null,null,null,42341,"Drug Court Fees",null,null,null,null,"42341 - Drug Court Fees"]
[null,null,null,42342,"Veterans Treatment Court Fees",null,null,null,null,"42342 - Veterans Treatment Court Fees"]
[null,null,null,42350,"Jail Fees",null,null,null,null,"42350 - Jail Fees"]
[null,null,null,42351,"Interpreter Fee",null,null,null,null,"42351 - Interpreter Fee"]
[null,null,null,42360,"District Attorney General Fees",null,null,null,null,"42360 - District Attorney General Fees"]
[null,null,null,42370,"Judicial Commissioner Fees",null,null,null,null,"42370 - Judicial Commissioner Fees"]
[null,null,null,42380,"DUI Treatment Fines",null,null,null,null,{"$f":"+CONCATENATE(D450,\" - \",E450)","v":"42380 - DUI Treatment Fines"}]
[null,null,null,42390,"Data Entry Fee – General Sessions Court",null,null,null,null,"42390 - Data Entry Fee – General Sessions Court"]
[null,null,null,42391,"Courtroom Security Fee",null,null,null,null,"42391 - Courtroom Security Fee"]
[null,null,null,42392,"Victims Assistance Assessments",null,null,null,null,"42392 - Victims Assistance Assessments"]
[null,null,null,42410,"Fines",null,null,null,null,"42410 - Fines"]
[null,null,null,42411,"Fines for Littering",null,null,null,null,"42411 - Fines for Littering"]
[null,null,null,42420,"Officers Costs",null,null,null,null,"42420 - Officers Costs"]
[null,null,null,42430,"Game and Fish Fines",null,null,null,null,"42430 - Game and Fish Fines"]
[null,null,null,42440,"Drug Control Fines",null,null,null,null,"42440 - Drug Control Fines"]
[null,null,null,42441,"Drug Court Fees",null,null,null,null,"42441 - Drug Court Fees"]
[null,null,null,42450,"Jail Fees",null,null,null,null,"42450 - Jail Fees"]
[null,null,null,42451,"Interpreter Fee",null,null,null,null,"42451 - Interpreter Fee"]
[null,null,null,42460,"District Attorney General Fees",null,null,null,null,"42460 - District Attorney General Fees"]
[null,null,null,42470,"Judicial Commissioner Fees",null,null,null,null,"42470 - Judicial Commissioner Fees"]
[null,null,null,42480,"DUI Treatment Fines",null,null,null,null,"42480 - DUI Treatment Fines"]
[null,null,null,42490,"Data Entry Fee – Juvenile Court",null,null,null,null,"42490 - Data Entry Fee – Juvenile Court"]
[null,null,null,42491,"Courtroom Security Fee",null,null,null,null,"42491 - Courtroom Security Fee"]
[null,null,null,42492,"Victims Assistance Assessments",null,null,null,null,"42492 - Victims Assistance Assessments"]
[null,null,null,42520,"Officers Costs",null,null,null,null,"42520 - Officers Costs"]
[null,null,null,42530,"Data Entry Fee – Chancery Court",null,null,null,null,"42530 - Data Entry Fee – Chancery Court"]
[null,null,null,42591,"Courtroom Security Fee",null,null,null,null,"42591 - Courtroom Security Fee"]
[null,null,null,42610,"Fines",null,null,null,null,"42610 - Fines"]
[null,null,null,42611,"Fines for Littering",null,null,null,null,"42611 - Fines for Littering"]
[null,null,null,42620,"Officers Costs",null,null,null,null,"42620 - Officers Costs"]
[null,null,null,42630,"Game and Fish Fines",null,null,null,null,"42630 - Game and Fish Fines"]
[null,null,null,42640,"Drug Control Fines",null,null,null,null,"42640 - Drug Control Fines"]
[null,null,null,42641,"Drug Court Fees",null,null,null,null,"42641 - Drug Court Fees"]
[null,null,null,42642,"Veterans Treatment Court Fees",null,null,null,null,"42642 - Veterans Treatment Court Fees"]
[null,null,null,42650,"Jail Fees",null,null,null,null,"42650 - Jail Fees"]
[null,null,null,42651,"Interpreter Fee",null,null,null,null,"42651 - Interpreter Fee"]
[null,null,null,42660,"District Attorney General Fees",null,null,null,null,"42660 - District Attorney General Fees"]
[null,null,null,42670,"DUI Treatment Fines",null,null,null,null,"42670 - DUI Treatment Fines"]
[null,null,null,42760,"District Attorney General Fees",null,null,null,null,"42760 - District Attorney General Fees"]
[null,null,null,42810,"Fines",null,null,null,null,"42810 - Fines"]
[null,null,null,42865,"Drug Task Force Forfeitures and Seizures",null,null,null,null,"42865 - Drug Task Force Forfeitures and Seizures"]
[null,null,null,42870,"Data Entry Fee – Other Courts",null,null,null,null,"42870 - Data Entry Fee – Other Courts"]
[null,null,null,42871,"Courtroom Security Fee",null,null,null,null,"42871 - Courtroom Security Fee"]
[null,null,null,42872,"Victims Assistance Assessments",null,null,null,null,"42872 - Victims Assistance Assessments"]
[null,null,null,42910,"Proceeds from Confiscated Property",null,null,null,null,"42910 - Proceeds from Confiscated Property"]
[null,null,null,42990,"Other Fines, Forfeitures, and Penalties",null,null,null,null,"42990 - Other Fines, Forfeitures, and Penalties"]
[null,null,null,43101,"Self-Insurance Premiums/Contributions",null,null,null,null,"43101 - Self-Insurance Premiums/Contributions"]
[null,null,null,43102,"Other Employee Benefit Charges/Contributions",null,null,null,null,"43102 - Other Employee Benefit Charges/Contributions"]
[null,null,null,43103,"Sale of Methane Gas",null,null,null,null,"43103 - Sale of Methane Gas"]
[null,null,null,43104,"Sale of Electricity",null,null,null,null,"43104 - Sale of Electricity"]
[null,null,null,43105,"Sale of Steam",null,null,null,null,"43105 - Sale of Steam"]
[null,null,null,43106,"Commercial and Industrial Waste Collection Charge",null,null,null,null,"43106 - Commercial and Industrial Waste Collection Charge"]
[null,null,null,43107,"Residential Waste Collection Charge",null,null,null,null,"43107 - Residential Waste Collection Charge"]
[null,null,null,43108,"Convenience Waste Centers Collection Charge",null,null,null,null,"43108 - Convenience Waste Centers Collection Charge"]
[null,null,null,43109,"Transfer Waste Stations Collection Charge",null,null,null,null,"43109 - Transfer Waste Stations Collection Charge"]
[null,null,null,43110,"Tipping Fees",null,null,null,null,"43110 - Tipping Fees"]
[null,null,null,43111,"Surcharge - State",null,null,null,null,"43111 - Surcharge - State"]
[null,null,null,43112,"Surcharge - Host Agency",null,null,null,null,"43112 - Surcharge - Host Agency"]
[null,null,null,43113,"Surcharge - General",null,null,null,null,"43113 - Surcharge - General"]
[null,null,null,43114,"Solid Waste Disposal Fee",null,null,null,null,"43114 - Solid Waste Disposal Fee"]
[null,null,null,43115,"Water Treatment Charges",null,null,null,null,"43115 - Water Treatment Charges"]
[null,null,null,43116,"Surcharge - Waste Tire Disposal",null,null,null,null,"43116 - Surcharge - Waste Tire Disposal"]
[null,null,null,43120,"Patient Charges",null,null,null,null,"43120 - Patient Charges"]
[null,null,null,43130,"Past Due Collections - Ambulance",null,null,null,null,"43130 - Past Due Collections - Ambulance"]
[null,null,null,43140,"Zoning Studies",null,null,null,null,"43140 - Zoning Studies"]
[null,null,null,43150,"Death Certificates",null,null,null,null,"43150 - Death Certificates"]
[null,null,null,43160,"Loaner Program",null,null,null,null,"43160 - Loaner Program"]
[null,null,null,43170,"Work Release Charges for Board",null,null,null,null,"43170 - Work Release Charges for Board"]
[null,null,null,43180,"Health Department Collections",null,null,null,null,"43180 - Health Department Collections"]
[null,null,null,43190,"Other General Service Charges",null,null,null,null,"43190 - Other General Service Charges"]
[null,null,null,43191,"Water Sales",null,null,null,null,{"$f":"+CONCATENATE(D514,\" - \",E514)","v":"43191 - Water Sales"}]
[null,null,null,43192,"Forfeited Discounts",null,null,null,null,"43192 - Forfeited Discounts"]
[null,null,null,43193,"Water Tap Sales",null,null,null,null,"43193 - Water Tap Sales"]
[null,null,null,43194,"Service Charges",null,null,null,null,"43194 - Service Charges"]
[null,null,null,43195,"Backflow Charges",null,null,null,null,"43195 - Backflow Charges"]
[null,null,null,43196,"Sales Tax Discount",null,null,null,null,"43196 - Sales Tax Discount"]
[null,null,null,43310,"Airport Fees",null,null,null,null,"43310 - Airport Fees"]
[null,null,null,43320,"Subdivision Lot Fees",null,null,null,null,"43320 - Subdivision Lot Fees"]
[null,null,null,43330,"Engineer Review Fees",null,null,null,null,"43330 - Engineer Review Fees"]
[null,null,null,43340,"Recreation Fees",null,null,null,null,"43340 - Recreation Fees"]
[null,null,null,43350,"Copy Fees",null,null,null,null,"43350 - Copy Fees"]
[null,null,null,43360,"Library Fees",null,null,null,null,"43360 - Library Fees"]
[null,null,null,43365,"Archives and Records Management Fee",null,null,null,null,"43365 - Archives and Records Management Fee"]
[null,null,null,43366,"Greenbelt Late Application Fee",null,null,null,null,"43366 - Greenbelt Late Application Fee"]
[null,null,null,43370,"Telephone Commissions",null,null,null,null,"43370 - Telephone Commissions"]
[null,null,null,43380,"Vending Machine Collections",null,null,null,null,"43380 - Vending Machine Collections"]
[null,null,null,43381,"Tourism Fees",null,null,null,null,"43381 - Tourism Fees"]
[null,null,null,43382,"Electronic Citation Fee",null,null,null,null,"43382 - Electronic Citation Fee"]
[null,null,null,43383,"Additional Fees - Titling and Registration",null,null,null,null,"43383 - Additional Fees - Titling and Registration"]
[null,null,null,43384,"Fingerprint Fees",null,null,null,null,"43384 - Fingerprint Fees"]
[null,null,null,43390,"Constitutional Officers' Fees and Commissions",null,null,null,null,"43390 - Constitutional Officers' Fees and Commissions"]
[null,null,null,43391,"Special Commissioner Fees/Special Master Fees",null,null,null,null,"43391 - Special Commissioner Fees/Special Master Fees"]
[null,null,null,43392,"Data Processing Fee – Register",null,null,null,null,"43392 - Data Processing Fee – Register"]
[null,null,null,43393,"Probation Fees",null,null,null,null,"43393 - Probation Fees"]
[null,null,null,43394,"Data Processing Fee - Sheriff",null,null,null,null,"43394 - Data Processing Fee - Sheriff"]
[null,null,null,43395,"Sexual Offender Registration Fee – Sheriff",null,null,null,null,"43395 - Sexual Offender Registration Fee – Sheriff"]
[null,null,null,43396,"Data Processing Fee - County Clerk",null,null,null,null,"43396 - Data Processing Fee - County Clerk"]
[null,null,null,43397,"Subscription and Electronic Filing Fee - Circuit and General Sessions",null,null,null,null,"43397 - Subscription and Electronic Filing Fee - Circuit and General Sessions"]
[null,null,null,43398,"Subscription and Electronic Filing Fee - Chancery",null,null,null,null,"43398 - Subscription and Electronic Filing Fee - Chancery"]
[null,null,null,43399,"Vehicle Insurance Coverage and Reinstatement Fees",null,null,null,null,"43399 - Vehicle Insurance Coverage and Reinstatement Fees"]
[null,null,null,43511,"Tuition - Regular Day Students",null,null,null,null,"43511 - Tuition - Regular Day Students"]
[null,null,null,43512,"Tuition - Adult Education",null,null,null,null,"43512 - Tuition - Adult Education"]
[null,null,null,43513,"Tuition - Summer School",null,null,null,null,"43513 - Tuition - Summer School"]
[null,null,null,43514,"Tuition - Other Governments",null,null,null,null,"43514 - Tuition - Other Governments"]
[null,null,null,43515,"Tuition - Other State Systems",null,null,null,null,"43515 - Tuition - Other State Systems"]
[null,null,null,43516,"Tuition - Out-of-state Systems",null,null,null,null,"43516 - Tuition - Out-of-state Systems"]
[null,null,null,43517,"Tuition - Other",null,null,null,null,"43517 - Tuition - Other"]
[null,null,null,43521,"Lunch Payments - Children",null,null,null,null,"43521 - Lunch Payments - Children"]
[null,null,null,43522,"Lunch Payments - Adults",null,null,null,null,"43522 - Lunch Payments - Adults"]
[null,null,null,43523,"Income from Breakfast",null,null,null,null,"43523 - Income from Breakfast"]
[null,null,null,43524,"Special Milk Sales",null,null,null,null,"43524 - Special Milk Sales"]
[null,null,null,43525,"A la Carte Sales",null,null,null,null,"43525 - A la Carte Sales"]
[null,null,null,43531,"Transportation - Other State Systems",null,null,null,null,"43531 - Transportation - Other State Systems"]
[null,null,null,43532,"Transportation - Out-of-state Systems",null,null,null,null,"43532 - Transportation - Out-of-state Systems"]
[null,null,null,43533,"Transportation from Individuals",null,null,null,null,"43533 - Transportation from Individuals"]
[null,null,null,43541,"Contract for Administrative Services With Other LEA's",null,null,null,null,"43541 - Contract for Administrative Services With Other LEA's"]
[null,null,null,43542,"Contract for Instructional Services With Other LEA's",null,null,null,null,"43542 - Contract for Instructional Services With Other LEA's"]
[null,null,null,43543,"Contract for Student Support Services With Other LEA’s",null,null,null,null,"43543 - Contract for Student Support Services With Other LEA’s"]
[null,null,null,43544,"Contract for Instructional Staff Support With Other LEA’s",null,null,null,null,"43544 - Contract for Instructional Staff Support With Other LEA’s"]
[null,null,null,43545,"Contract for Operation and Maintenance Services With Other LEA’s",null,null,null,null,"43545 - Contract for Operation and Maintenance Services With Other LEA’s"]
[null,null,null,43546,"Contract for Food Services With Other LEA’s",null,null,null,null,"43546 - Contract for Food Services With Other LEA’s"]
[null,null,null,43547,"Contract for Non-Instructional Services With Other LEA’s",null,null,null,null,"43547 - Contract for Non-Instructional Services With Other LEA’s"]
[null,null,null,43548,"Charter Authorizer Fee",null,null,null,null,"43548 - Charter Authorizer Fee"]
[null,null,null,43551,"School Based Health Services - FFS",null,null,null,null,"43551 - School Based Health Services - FFS"]
[null,null,null,43570,"Receipts from Individual Schools",null,null,null,null,"43570 - Receipts from Individual Schools"]
[null,null,null,43581,"Community Service Fees - Children",null,null,null,null,"43581 - Community Service Fees - Children"]
[null,null,null,43582,"Community Service Fees - Adults",null,null,null,null,"43582 - Community Service Fees - Adults"]
[null,null,null,43583,"TBI Criminal Background Fee",null,null,null,null,"43583 - TBI Criminal Background Fee"]
[null,null,null,43990,"Other Charges for Services",null,null,null,null,"43990 - Other Charges for Services"]
[null,null,null,44110,"Investment Income",null,null,null,null,"44110 - Investment Income"]
[null,null,null,44120,"Lease/Rentals/PPP",null,null,null,null,"44120 - Lease/Rentals/PPP"]
[null,null,null,44125,"Lease/PPP Interest",null,null,null,null,"44125 - Lease/PPP Interest"]
[null,null,null,44130,"Sale of Materials and Supplies",null,null,null,null,"44130 - Sale of Materials and Supplies"]
[null,null,null,44131,"Commissary Sales",null,null,null,null,"44131 - Commissary Sales"]
[null,null,null,44134,"Sale of Diesel",null,null,null,null,{"$f":"+CONCATENATE(D578,\" - \",E578)","v":"44134 - Sale of Diesel"}]
[null,null,null,44135,"Sale of Gasoline",null,null,null,null,"44135 - Sale of Gasoline"]
[null,null,null,44140,"Sale of Maps",null,null,null,null,"44140 - Sale of Maps"]
[null,null,null,44145,"Sale of Recycled Materials",null,null,null,null,"44145 - Sale of Recycled Materials"]
[null,null,null,44146,"E-Rate Funding",null,null,null,null,"44146 - E-Rate Funding"]
[null,null,null,44150,"Sale of Animals/Livestock",null,null,null,null,"44150 - Sale of Animals/Livestock"]
[null,null,null,44160,"Retirees' Insurance Payments",null,null,null,null,"44160 - Retirees' Insurance Payments"]
[null,null,null,44161,"Cobra Insurance Payments",null,null,null,null,"44161 - Cobra Insurance Payments"]
[null,null,null,44165,"Rebates",null,null,null,null,"44165 - Rebates"]
[null,null,null,44170,"Miscellaneous Refunds",null,null,null,null,"44170 - Miscellaneous Refunds"]
[null,null,null,44180,"Expenditure Credits",null,null,null,null,"44180 - Expenditure Credits"]
[null,null,null,44510,"Accrued Interest on Debt Issues",null,null,null,null,"44510 - Accrued Interest on Debt Issues"]
[null,null,null,44512,"Gain on Retirement of Debt",null,null,null,null,"44512 - Gain on Retirement of Debt"]
[null,null,null,44513,"Gain on Disposal of Property",null,null,null,null,"44513 - Gain on Disposal of Property"]
[null,null,null,44514,"Revenue from Joint Ventures (Governmental Funds Only)",null,null,null,null,"44514 - Revenue from Joint Ventures (Governmental Funds Only)"]
[null,null,null,44515,"Net Income from Joint Venture (Proprietary Funds Only)",null,null,null,null,"44515 - Net Income from Joint Venture (Proprietary Funds Only)"]
[null,null,null,44530,"Sale of Equipment",null,null,null,null,"44530 - Sale of Equipment"]
[null,null,null,44540,"Sale of Property",null,null,null,null,"44540 - Sale of Property"]
[null,null,null,44550,"Resale of Materials - T&I House",null,null,null,null,"44550 - Resale of Materials - T&I House"]
[null,null,null,44560,"Damages Recovered from Individuals",null,null,null,null,"44560 - Damages Recovered from Individuals"]
[null,null,null,44570,"Contributions and Gifts",null,null,null,null,"44570 - Contributions and Gifts"]
[null,null,null,44580,"Performance Bond Forfeitures",null,null,null,null,"44580 - Performance Bond Forfeitures"]
[null,null,null,44990,"Other Local Revenues",null,null,null,null,"44990 - Other Local Revenues"]
[null,null,null,45110,"County Clerk",null,null,null,null,"45110 - County Clerk"]
[null,null,null,45120,"Circuit Court Clerk",null,null,null,null,"45120 - Circuit Court Clerk"]
[null,null,null,45130,"Criminal Court Clerk",null,null,null,null,"45130 - Criminal Court Clerk"]
[null,null,null,45140,"General Sessions Court Clerk",null,null,null,null,"45140 - General Sessions Court Clerk"]
[null,null,null,45150,"Clerk and Master",null,null,null,null,"45150 - Clerk and Master"]
[null,null,null,45160,"Juvenile Court Clerk",null,null,null,null,"45160 - Juvenile Court Clerk"]
[null,null,null,45170,"Probate Court Clerk",null,null,null,null,"45170 - Probate Court Clerk"]
[null,null,null,45180,"Register",null,null,null,null,"45180 - Register"]
[null,null,null,45190,"Trustee",null,null,null,null,"45190 - Trustee"]
[null,null,null,45210,"Other Officials",null,null,null,null,"45210 - Other Officials"]
[null,null,null,45510,"County Clerk",null,null,null,null,"45510 - County Clerk"]
[null,null,null,45520,"Circuit Court Clerk",null,null,null,null,"45520 - Circuit Court Clerk"]
[null,null,null,45530,"Criminal Court Clerk",null,null,null,null,"45530 - Criminal Court Clerk"]
[null,null,null,45540,"General Sessions Court Clerk",null,null,null,null,"45540 - General Sessions Court Clerk"]
[null,null,null,45550,"Clerk and Master",null,null,null,null,"45550 - Clerk and Master"]
[null,null,null,45560,"Juvenile Court Clerk",null,null,null,null,"45560 - Juvenile Court Clerk"]
[null,null,null,45570,"Probate Court Clerk",null,null,null,null,"45570 - Probate Court Clerk"]
[null,null,null,45580,"Register",null,null,null,null,"45580 - Register"]
[null,null,null,45590,"Sheriff",null,null,null,null,"45590 - Sheriff"]
[null,null,null,45610,"Trustee",null,null,null,null,"45610 - Trustee"]
[null,null,null,45620,"Other Officials",null,null,null,null,"45620 - Other Officials"]
[null,null,null,46110,"Juvenile Services Program",null,null,null,null,"46110 - Juvenile Services Program"]
[null,null,null,46120,"Airport Maintenance Program",null,null,null,null,"46120 - Airport Maintenance Program"]
[null,null,null,46130,"Child Restraint Program",null,null,null,null,"46130 - Child Restraint Program"]
[null,null,null,46140,"Aging Programs",null,null,null,null,"46140 - Aging Programs"]
[null,null,null,46150,"Alternative School Program",null,null,null,null,"46150 - Alternative School Program"]
[null,null,null,46160,"State Reappraisal Grant",null,null,null,null,"46160 - State Reappraisal Grant"]
[null,null,null,46170,"Solid Waste Grants",null,null,null,null,"46170 - Solid Waste Grants"]
[null,null,null,46175,"On-Behalf Contributions for OPEB",null,null,null,null,"46175 - On-Behalf Contributions for OPEB"]
[null,null,null,46190,"Other General Government Grants",null,null,null,null,"46190 - Other General Government Grants"]
[null,null,null,46210,"Law Enforcement Training Programs",null,null,null,null,"46210 - Law Enforcement Training Programs"]
[null,null,null,46220,"Drug Control Grants",null,null,null,null,"46220 - Drug Control Grants"]
[null,null,null,46230,"Safe and Drug-Free Schools and Communities",null,null,null,null,"46230 - Safe and Drug-Free Schools and Communities"]
[null,null,null,46240,"School Resource Officer Grants",null,null,null,null,"46240 - School Resource Officer Grants"]
[null,null,null,46290,"Other Public Safety Grants",null,null,null,null,"46290 - Other Public Safety Grants"]
[null,null,null,46310,"Health Department Programs",null,null,null,null,"46310 - Health Department Programs"]
[null,null,null,46320,"Public Health Nurses",null,null,null,null,"46320 - Public Health Nurses"]
[null,null,null,46390,"Other Health and Welfare Grants",null,null,null,null,"46390 - Other Health and Welfare Grants"]
[null,null,null,46410,"Bridge Program",null,null,null,null,"46410 - Bridge Program"]
[null,null,null,46420,"State Aid Program",null,null,null,null,"46420 - State Aid Program"]
[null,null,null,46430,"Litter Program",null,null,null,null,"46430 - Litter Program"]
[null,null,null,46440,"Tennessee Industrial Infrastructure Program",null,null,null,null,{"$f":"+CONCATENATE(D642,\" - \",E642)","v":"46440 - Tennessee Industrial Infrastructure Program"}]
[null,null,null,46490,"Other Public Works Grants",null,null,null,null,"46490 - Other Public Works Grants"]
[null,null,null,46510,"Tennessee Investment in Student Achievement",null,null,null,null,"46510 - Tennessee Investment in Student Achievement"]
[null,null,null,46511,"Basic Education Program",null,null,null,null,"46511 - Basic Education Program"]
[null,null,null,46512,"Basic Education Program-IEA",null,null,null,null,"46512 - Basic Education Program-IEA"]
[null,null,null,46515,"Early Childhood Education",null,null,null,null,"46515 - Early Childhood Education"]
[null,null,null,46520,"School Food Service",null,null,null,null,"46520 - School Food Service"]
[null,null,null,46530,"Energy Efficient School Initiative",null,null,null,null,"46530 - Energy Efficient School Initiative"]
[null,null,null,46550,"Driver Education",null,null,null,null,"46550 - Driver Education"]
[null,null,null,46570,"Literacy Coordination",null,null,null,null,"46570 - Literacy Coordination"]
[null,null,null,46590,"Other State Education Funds",null,null,null,null,"46590 - Other State Education Funds"]
[null,null,null,46591,"Coordinated School Health",null,null,null,null,"46591 - Coordinated School Health"]
[null,null,null,46592,"Internet Connectivity",null,null,null,null,"46592 - Internet Connectivity"]
[null,null,null,46593,"Professional Development",null,null,null,null,"46593 - Professional Development"]
[null,null,null,46594,"Family Resource Centers",null,null,null,null,"46594 - Family Resource Centers"]
[null,null,null,46595,"Statewide Student Management System (SSMS)",null,null,null,null,"46595 - Statewide Student Management System (SSMS)"]
[null,null,null,46610,"Career Ladder Program",null,null,null,null,"46610 - Career Ladder Program"]
[null,null,null,46611,"Career Ladder Evaluators and Special Contracts",null,null,null,null,"46611 - Career Ladder Evaluators and Special Contracts"]
[null,null,null,46612,"Career Ladder – Extended Contract",null,null,null,null,"46612 - Career Ladder – Extended Contract"]
[null,null,null,46640,"Vocational Equipment",null,null,null,null,"46640 - Vocational Equipment"]
[null,null,null,46720,"Vocational Disadvantaged",null,null,null,null,"46720 - Vocational Disadvantaged"]
[null,null,null,46750,"Vocational Work Study",null,null,null,null,"46750 - Vocational Work Study"]
[null,null,null,46760,"Adult Vocational",null,null,null,null,"46760 - Adult Vocational"]
[null,null,null,46790,"Other Vocational",null,null,null,null,"46790 - Other Vocational"]
[null,null,null,46810,"Flood Control",null,null,null,null,"46810 - Flood Control"]
[null,null,null,46820,"Income Tax",null,null,null,null,"46820 - Income Tax"]
[null,null,null,46821,"Resort District Sales Tax",null,null,null,null,"46821 - Resort District Sales Tax"]
[null,null,null,46830,"Beer Tax",null,null,null,null,"46830 - Beer Tax"]
[null,null,null,46835,"Vehicle Certificate of Title Fees",null,null,null,null,"46835 - Vehicle Certificate of Title Fees"]
[null,null,null,46840,"Alcoholic Beverage Tax",null,null,null,null,"46840 - Alcoholic Beverage Tax"]
[null,null,null,46845,"Opioid Settlement Funds",null,null,null,null,"46845 - Opioid Settlement Funds"]
[null,null,null,46851,"State Revenue Sharing - T.V.A.",null,null,null,null,"46851 - State Revenue Sharing - T.V.A."]
[null,null,null,46852,"State Revenue Sharing - Telecommunications",null,null,null,null,"46852 - State Revenue Sharing - Telecommunications"]
[null,null,null,46855,"State Shared Sports Gaming Privilege Tax",null,null,null,null,"46855 - State Shared Sports Gaming Privilege Tax"]
[null,null,null,46860,"Child Support Collections",null,null,null,null,"46860 - Child Support Collections"]
[null,null,null,46870,"Emergency Hospital - Prisoners",null,null,null,null,"46870 - Emergency Hospital - Prisoners"]
[null,null,null,46880,"Board of Jurors",null,null,null,null,"46880 - Board of Jurors"]
[null,null,null,46890,"Prisoner Transportation",null,null,null,null,"46890 - Prisoner Transportation"]
[null,null,null,46915,"Contracted Prisoner Boarding",null,null,null,null,"46915 - Contracted Prisoner Boarding"]
[null,null,null,46920,"Gasoline and Motor Fuel Tax",null,null,null,null,"46920 - Gasoline and Motor Fuel Tax"]
[null,null,null,46930,"Petroleum Special Tax",null,null,null,null,"46930 - Petroleum Special Tax"]
[null,null,null,46940,"Reappraisal Program Reimbursement",null,null,null,null,"46940 - Reappraisal Program Reimbursement"]
[null,null,null,46950,"T.B.I. - Equipment Reimbursement",null,null,null,null,"46950 - T.B.I. - Equipment Reimbursement"]
[null,null,null,46960,"Registrar's Salary Supplement",null,null,null,null,"46960 - Registrar's Salary Supplement"]
[null,null,null,46970,"State Shared Sales Tax – Cities",null,null,null,null,"46970 - State Shared Sales Tax – Cities"]
[null,null,null,46980,"Other State Grants",null,null,null,null,"46980 - Other State Grants"]
[null,null,null,46981,"Safe Schools",null,null,null,null,"46981 - Safe Schools"]
[null,null,null,46990,"Other State Revenues",null,null,null,null,"46990 - Other State Revenues"]
[null,null,null,47111,"USDA School Lunch Program",null,null,null,null,"47111 - USDA School Lunch Program"]
[null,null,null,47112,"USDA - Commodities",null,null,null,null,"47112 - USDA - Commodities"]
[null,null,null,47113,"Breakfast",null,null,null,null,"47113 - Breakfast"]
[null,null,null,47114,"USDA – Other",null,null,null,null,"47114 - USDA – Other"]
[null,null,null,47115,"USDA Food Service Equipment Grant",null,null,null,null,"47115 - USDA Food Service Equipment Grant"]
[null,null,null,47120,"Adult Education State Grant Program",null,null,null,null,"47120 - Adult Education State Grant Program"]
[null,null,null,47131,"Vocational Education - Basic Grants to States",null,null,null,null,"47131 - Vocational Education - Basic Grants to States"]
[null,null,null,47132,"Vocational - Consumer and Homemaker",null,null,null,null,"47132 - Vocational - Consumer and Homemaker"]
[null,null,null,47133,"Vocational Sex Bias",null,null,null,null,"47133 - Vocational Sex Bias"]
[null,null,null,47134,"Vocational Displaced Homemakers",null,null,null,null,"47134 - Vocational Displaced Homemakers"]
[null,null,null,47135,"Community Based Organizations",null,null,null,null,"47135 - Community Based Organizations"]
[null,null,null,47139,"Other Vocational",null,null,null,null,"47139 - Other Vocational"]
[null,null,null,47141,"Title I Grants to Local Education Agencies",null,null,null,null,"47141 - Title I Grants to Local Education Agencies"]
[null,null,null,47142,"Innovative Education Program Strategies",null,null,null,null,"47142 - Innovative Education Program Strategies"]
[null,null,null,47143,"Special Education - Grants to States",null,null,null,null,"47143 - Special Education - Grants to States"]
[null,null,null,47144,"Education Edge",null,null,null,null,"47144 - Education Edge"]
[null,null,null,47145,"Special Education Preschool Grants",null,null,null,null,{"$f":"+CONCATENATE(D706,\" - \",E706)","v":"47145 - Special Education Preschool Grants"}]
[null,null,null,47146,"English Language Acquisition Grants",null,null,null,null,"47146 - English Language Acquisition Grants"]
[null,null,null,47147,"Safe and Drug-Free Schools – State Grants",null,null,null,null,"47147 - Safe and Drug-Free Schools – State Grants"]
[null,null,null,47148,"Rural Education",null,null,null,null,"47148 - Rural Education"]
[null,null,null,47149,"Education for Homeless Children and Youth",null,null,null,null,"47149 - Education for Homeless Children and Youth"]
[null,null,null,47150,"21st Century Community Learning Centers",null,null,null,null,"47150 - 21st Century Community Learning Centers"]
[null,null,null,47170,"Appalachian Regional Commission",null,null,null,null,"47170 - Appalachian Regional Commission"]
[null,null,null,47175,"On-Behalf Contributions for OPEB",null,null,null,null,"47175 - On-Behalf Contributions for OPEB"]
[null,null,null,47180,"Community Development",null,null,null,null,"47180 - Community Development"]
[null,null,null,47189,"Eisenhower Professional Development State Grants",null,null,null,null,"47189 - Eisenhower Professional Development State Grants"]
[null,null,null,47190,"Title XX",null,null,null,null,"47190 - Title XX"]
[null,null,null,47210,"Job Training Partnership Act",null,null,null,null,"47210 - Job Training Partnership Act"]
[null,null,null,47220,"Civil Defense Reimbursement",null,null,null,null,"47220 - Civil Defense Reimbursement"]
[null,null,null,47230,"Disaster Relief",null,null,null,null,"47230 - Disaster Relief"]
[null,null,null,47235,"Homeland Security Grants",null,null,null,null,"47235 - Homeland Security Grants"]
[null,null,null,47240,"Medicaid",null,null,null,null,"47240 - Medicaid"]
[null,null,null,47250,"Law Enforcement Grants",null,null,null,null,"47250 - Law Enforcement Grants"]
[null,null,null,47301,"COVID-19 Grant #1",null,null,null,null,"47301 - COVID-19 Grant #1"]
[null,null,null,47302,"COVID-19 Grant #2",null,null,null,null,"47302 - COVID-19 Grant #2"]
[null,null,null,47303,"COVID-19 Grant #3",null,null,null,null,"47303 - COVID-19 Grant #3"]
[null,null,null,47304,"COVID-19 Grant #4",null,null,null,null,"47304 - COVID-19 Grant #4"]
[null,null,null,47305,"COVID-19 Grant #5",null,null,null,null,"47305 - COVID-19 Grant #5"]
[null,null,null,47306,"COVID-19 Grant A",null,null,null,null,"47306 - COVID-19 Grant A"]
[null,null,null,47307,"COVID-19 Grant B",null,null,null,null,"47307 - COVID-19 Grant B"]
[null,null,null,47308,"COVID-19 Grant C",null,null,null,null,"47308 - COVID-19 Grant C"]
[null,null,null,47309,"COVID-19 Grant D",null,null,null,null,"47309 - COVID-19 Grant D"]
[null,null,null,47310,"COVID-19 Grant E",null,null,null,null,"47310 - COVID-19 Grant E"]
[null,null,null,47401,"American Rescue Plan Act Grant #1",null,null,null,null,"47401 - American Rescue Plan Act Grant #1"]
[null,null,null,47402,"American Rescue Plan Act Grant #2",null,null,null,null,"47402 - American Rescue Plan Act Grant #2"]
[null,null,null,47403,"American Rescue Plan Act Grant #3",null,null,null,null,"47403 - American Rescue Plan Act Grant #3"]
[null,null,null,47404,"American Rescue Plan Act Grant #4",null,null,null,null,"47404 - American Rescue Plan Act Grant #4"]
[null,null,null,47405,"American Rescue Plan Act Grant #5",null,null,null,null,"47405 - American Rescue Plan Act Grant #5"]
[null,null,null,47406,"American Rescue Plan Act Grant A",null,null,null,null,"47406 - American Rescue Plan Act Grant A"]
[null,null,null,47407,"American Rescue Plan Act Grant B",null,null,null,null,"47407 - American Rescue Plan Act Grant B"]
[null,null,null,47408,"American Rescue Plan Act Grant C",null,null,null,null,"47408 - American Rescue Plan Act Grant C"]
[null,null,null,47409,"American Rescue Plan Act Grant D",null,null,null,null,"47409 - American Rescue Plan Act Grant D"]
[null,null,null,47410,"American Rescue Plan Act Grant E",null,null,null,null,"47410 - American Rescue Plan Act Grant E"]
[null,null,null,47590,"Other Federal through State",null,null,null,null,"47590 - Other Federal through State"]
[null,null,null,47620,"Police Service (Lake Area)",null,null,null,null,"47620 - Police Service (Lake Area)"]
[null,null,null,47630,"Public Law 874 - Maintenance and Operation",null,null,null,null,"47630 - Public Law 874 - Maintenance and Operation"]
[null,null,null,47640,"ROTC Reimbursement",null,null,null,null,"47640 - ROTC Reimbursement"]
[null,null,null,47650,"Energy Grant",null,null,null,null,"47650 - Energy Grant"]
[null,null,null,47660,"FHA Grant",null,null,null,null,"47660 - FHA Grant"]
[null,null,null,47670,"Title VII - Bilingual Education",null,null,null,null,"47670 - Title VII - Bilingual Education"]
[null,null,null,47680,"Forest Service",null,null,null,null,"47680 - Forest Service"]
[null,null,null,47690,"Medicare",null,null,null,null,"47690 - Medicare"]
[null,null,null,47700,"Asset Forfeiture Funds",null,null,null,null,"47700 - Asset Forfeiture Funds"]
[null,null,null,47710,"Public Safety Partnership and Community Policing – COPS",null,null,null,null,"47710 - Public Safety Partnership and Community Policing – COPS"]
[null,null,null,47715,"Tax Credit Bond Rebate",null,null,null,null,"47715 - Tax Credit Bond Rebate"]
[null,null,null,47801,"COVID-19 Grant #6",null,null,null,null,"47801 - COVID-19 Grant #6"]
[null,null,null,47802,"COVID-19 Grant #7",null,null,null,null,"47802 - COVID-19 Grant #7"]
[null,null,null,47803,"COVID-19 Grant #8",null,null,null,null,"47803 - COVID-19 Grant #8"]
[null,null,null,47804,"COVID-19 Grant #9",null,null,null,null,"47804 - COVID-19 Grant #9"]
[null,null,null,47805,"COVID-19 Grant #10",null,null,null,null,"47805 - COVID-19 Grant #10"]
[null,null,null,47806,"COVID-19 Grant F",null,null,null,null,"47806 - COVID-19 Grant F"]
[null,null,null,47807,"COVID-19 Grant G",null,null,null,null,"47807 - COVID-19 Grant G"]
[null,null,null,47808,"COVID-19 Grant H",null,null,null,null,"47808 - COVID-19 Grant H"]
[null,null,null,47809,"COVID-19 Grant I",null,null,null,null,"47809 - COVID-19 Grant I"]
[null,null,null,47810,"COVID-19 Grant J",null,null,null,null,"47810 - COVID-19 Grant J"]
[null,null,null,47901,"American Rescue Plan Act Grant #6",null,null,null,null,"47901 - American Rescue Plan Act Grant #6"]
[null,null,null,47902,"American Rescue Plan Act Grant #7",null,null,null,null,"47902 - American Rescue Plan Act Grant #7"]
[null,null,null,47903,"American Rescue Plan Act Grant #8",null,null,null,null,"47903 - American Rescue Plan Act Grant #8"]
[null,null,null,47904,"American Rescue Plan Act Grant #9",null,null,null,null,"47904 - American Rescue Plan Act Grant #9"]
[null,null,null,47905,"American Rescue Plan Act Grant #10",null,null,null,null,"47905 - American Rescue Plan Act Grant #10"]
[null,null,null,47906,"American Rescue Plan Act Grant F",null,null,null,null,{"$f":"+CONCATENATE(D770,\" - \",E770)","v":"47906 - American Rescue Plan Act Grant F"}]
[null,null,null,47907,"American Rescue Plan Act Grant G",null,null,null,null,"47907 - American Rescue Plan Act Grant G"]
[null,null,null,47908,"American Rescue Plan Act Grant H",null,null,null,null,"47908 - American Rescue Plan Act Grant H"]
[null,null,null,47909,"American Rescue Plan Act Grant I",null,null,null,null,"47909 - American Rescue Plan Act Grant I"]
[null,null,null,47910,"American Rescue Plan Act Grant J",null,null,null,null,"47910 - American Rescue Plan Act Grant J"]
[null,null,null,47990,"Other Direct Federal Revenue",null,null,null,null,"47990 - Other Direct Federal Revenue"]
[null,null,null,48110,"Prisoner Board",null,null,null,null,"48110 - Prisoner Board"]
[null,null,null,48120,"Paving and Maintenance",null,null,null,null,"48120 - Paving and Maintenance"]
[null,null,null,48130,"Contributions",null,null,null,null,"48130 - Contributions"]
[null,null,null,48140,"Contracted Services",null,null,null,null,"48140 - Contracted Services"]
[null,null,null,48610,"Donations",null,null,null,null,"48610 - Donations"]
[null,null,null,48990,"Other",null,null,null,null,"48990 - Other"]
[null,null,null,48991,"Opioid Settlement Funds - Past Remediation",null,null,null,null,"48991 - Opioid Settlement Funds - Past Remediation"]
[null,null,null,49100,"Bonds Issued",null,null,null,null,"49100 - Bonds Issued"]
[null,null,null,49200,"Notes Issued",null,null,null,null,"49200 - Notes Issued"]
[null,null,null,49300,"Capital Leases Issued",null,null,null,null,"49300 - Capital Leases Issued"]
[null,null,null,49315,"SBITA Issued",null,null,null,null,"49315 - SBITA Issued"]
[null,null,null,49400,"Refunding Debt Issued",null,null,null,null,"49400 - Refunding Debt Issued"]
[null,null,null,49410,"Premiums on Debt Sold",null,null,null,null,"49410 - Premiums on Debt Sold"]
[null,null,null,49500,"Other Loans Issued",null,null,null,null,"49500 - Other Loans Issued"]
[null,null,null,49600,"Proceeds from Sale of Capital Assets",null,null,null,null,"49600 - Proceeds from Sale of Capital Assets"]
[null,null,null,49700,"Insurance Recovery",null,null,null,null,"49700 - Insurance Recovery"]
[null,null,null,49800,"Transfers In",null,null,null,null,"49800 - Transfers In"]
[null,null,null,49810,"City General Fund Transfer",null,null,null,null,"49810 - City General Fund Transfer"]
[null,null,null,49951,"Special Item (Revenue) – No. 1",null,null,null,null,"49951 - Special Item (Revenue) – No. 1"]
[null,null,null,49952,"Special Item (Revenue) – No. 2",null,null,null,null,"49952 - Special Item (Revenue) – No. 2"]
[null,null,null,49953,"Special Item (Revenue) – No. 3",null,null,null,null,"49953 - Special Item (Revenue) – No. 3"]
[null,null,null,49954,"Special Item (Revenue) – No. 4",null,null,null,null,"49954 - Special Item (Revenue) – No. 4"]
[null,null,null,49955,"Special Item (Revenue) – No. 5",null,null,null,null,"49955 - Special Item (Revenue) – No. 5"]
[null,null,null,49961,"Extraordinary Item (Revenue) – No. 1",null,null,null,null,"49961 - Extraordinary Item (Revenue) – No. 1"]
[null,null,null,49962,"Extraordinary Item (Revenue) – No. 2",null,null,null,null,"49962 - Extraordinary Item (Revenue) – No. 2"]
[null,null,null,49963,"Extraordinary Item (Revenue) – No. 3",null,null,null,null,"49963 - Extraordinary Item (Revenue) – No. 3"]
[null,null,null,49964,"Extraordinary Item (Revenue) – No. 4",null,null,null,null,"49964 - Extraordinary Item (Revenue) – No. 4"]
[null,null,null,49965,"Extraordinary Item (Revenue) – No. 5",null,null,null,null,"49965 - Extraordinary Item (Revenue) – No. 5"]
[null,null,null,71100,"Regular Instruction Program",null,null,null,null,"71100 - Regular Instruction Program"]
[null,null,null,71150,"Alternative Instruction Program",null,null,null,null,"71150 - Alternative Instruction Program"]
[null,null,null,71200,"Special Education Program",null,null,null,null,"71200 - Special Education Program"]
[null,null,null,71300,"Career and Technical Education Program",null,null,null,null,"71300 - Career and Technical Education Program"]
[null,null,null,71400,"Student Body Education Program",null,null,null,null,"71400 - Student Body Education Program"]
[null,null,null,71410,"Education Edge",null,null,null,null,"71410 - Education Edge"]
[null,null,null,71600,"Adult Education Program",null,null,null,null,"71600 - Adult Education Program"]
[null,null,null,71900,"Other",null,null,null,null,"71900 - Other"]
[null,null,null,71901,"COVID-19 Expenditures",null,null,null,null,"71901 - COVID-19 Expenditures"]
[null,null,null,71905,"American Rescue Plan Act Expenditures",null,null,null,null,"71905 - American Rescue Plan Act Expenditures"]
[null,null,null,72110,"Attendance",null,null,null,null,"72110 - Attendance"]
[null,null,null,72120,"Health Services",null,null,null,null,"72120 - Health Services"]
[null,null,null,72130,"Other Student Support",null,null,null,null,"72130 - Other Student Support"]
[null,null,null,72210,"Regular Instruction Program",null,null,null,null,"72210 - Regular Instruction Program"]
[null,null,null,72215,"Alternative Instruction Program",null,null,null,null,"72215 - Alternative Instruction Program"]
[null,null,null,72220,"Special Education Program",null,null,null,null,"72220 - Special Education Program"]
[null,null,null,72230,"Career and Technical Education Program",null,null,null,null,"72230 - Career and Technical Education Program"]
[null,null,null,72240,"Education Edge",null,null,null,null,"72240 - Education Edge"]
[null,null,null,72250,"Technology",null,null,null,null,"72250 - Technology"]
[null,null,null,72260,"Adult Programs",null,null,null,null,"72260 - Adult Programs"]
[null,null,null,72290,"Other Programs",null,null,null,null,"72290 - Other Programs"]
[null,null,null,72310,"Board of Education",null,null,null,null,"72310 - Board of Education"]
[null,null,null,72320,"Director of Schools",null,null,null,null,"72320 - Director of Schools"]
[null,null,null,72410,"Office of the Principal",null,null,null,null,"72410 - Office of the Principal"]
[null,null,null,72510,"Fiscal Services",null,null,null,null,"72510 - Fiscal Services"]
[null,null,null,72520,"Human Services/Personnel",null,null,null,null,"72520 - Human Services/Personnel"]
[null,null,null,72610,"Operation of Plant",null,null,null,null,"72610 - Operation of Plant"]
[null,null,null,72620,"Maintenance of Plant",null,null,null,null,"72620 - Maintenance of Plant"]
[null,null,null,72710,"Transportation",null,null,null,null,"72710 - Transportation"]
[null,null,null,72810,"Central and Other",null,null,null,null,"72810 - Central and Other"]
[null,null,null,72901,"COVID-19 Expenditures",null,null,null,null,{"$f":"+CONCATENATE(D834,\" - \",E834)","v":"72901 - COVID-19 Expenditures"}]
[null,null,null,72905,"American Rescue Plan Act Expenditures",null,null,null,null,"72905 - American Rescue Plan Act Expenditures"]
[null,null,null,73100,"Food Service",null,null,null,null,"73100 - Food Service"]
[null,null,null,73300,"Community Services",null,null,null,null,"73300 - Community Services"]
[null,null,null,73400,"Early Childhood Education",null,null,null,null,"73400 - Early Childhood Education"]
[null,null,null,73901,"COVID-19 Expenditures",null,null,null,null,"73901 - COVID-19 Expenditures"]
[null,null,null,73905,"American Rescue Plan Act Expenditures",null,null,null,null,"73905 - American Rescue Plan Act Expenditures"]
[null,null,null,76100,"Regular Capital Outlay",null,null,null,null,"76100 - Regular Capital Outlay"]
[null,null,null,76901,"COVID-19 Expenditures",null,null,null,null,"76901 - COVID-19 Expenditures"]
[null,null,null,76905,"American Rescue Plan Act Expenditures",null,null,null,null,"76905 - American Rescue Plan Act Expenditures"]
[null,null,null,82110,"General Government",null,null,null,null,"82110 - General Government"]
[null,null,null,82120,"Highways and Streets",null,null,null,null,"82120 - Highways and Streets"]
[null,null,null,82130,"Education",null,null,null,null,"82130 - Education"]
[null,null,null,82210,"General Government",null,null,null,null,"82210 - General Government"]
[null,null,null,82220,"Highways and Streets",null,null,null,null,"82220 - Highways and Streets"]
[null,null,null,82230,"Education",null,null,null,null,"82230 - Education"]
[null,null,null,82310,"General Government",null,null,null,null,"82310 - General Government"]
[null,null,null,82320,"Highways and Streets",null,null,null,null,"82320 - Highways and Streets"]
[null,null,null,82330,"Education",null,null,null,null,"82330 - Education"]
[null,null,null,91110,"General Administration Projects",null,null,null,null,"91110 - General Administration Projects"]
[null,null,null,91120,"Administration of Justice Projects",null,null,null,null,"91120 - Administration of Justice Projects"]
[null,null,null,91130,"Public Safety Projects",null,null,null,null,"91130 - Public Safety Projects"]
[null,null,null,91140,"Public Health and Welfare Projects",null,null,null,null,"91140 - Public Health and Welfare Projects"]
[null,null,null,91150,"Social, Cultural, and Recreation Projects",null,null,null,null,"91150 - Social, Cultural, and Recreation Projects"]
[null,null,null,91160,"Agriculture and Natural Resources Projects",null,null,null,null,"91160 - Agriculture and Natural Resources Projects"]
[null,null,null,91170,"Public Utility Projects",null,null,null,null,"91170 - Public Utility Projects"]
[null,null,null,91190,"Other General Government Projects",null,null,null,null,"91190 - Other General Government Projects"]
[null,null,null,91200,"Highway and Street Capital Projects",null,null,null,null,"91200 - Highway and Street Capital Projects"]
[null,null,null,91300,"Education Capital Projects",null,null,null,null,"91300 - Education Capital Projects"]
[null,null,null,91401,"American Rescue Plan Act Grant #1",null,null,null,null,"91401 - American Rescue Plan Act Grant #1"]
[null,null,null,91402,"American Rescue Plan Act Grant #2",null,null,null,null,"91402 - American Rescue Plan Act Grant #2"]
[null,null,null,91403,"American Rescue Plan Act Grant #3",null,null,null,null,"91403 - American Rescue Plan Act Grant #3"]
[null,null,null,91404,"American Rescue Plan Act Grant #4",null,null,null,null,"91404 - American Rescue Plan Act Grant #4"]
[null,null,null,91405,"American Rescue Plan Act Grant #5",null,null,null,null,"91405 - American Rescue Plan Act Grant #5"]
[null,null,null,95100,"Capital Projects Donated to School Department",null,null,null,null,"95100 - Capital Projects Donated to School Department"]
[null,null,null,95900,"Capital Projects Donated to Other Entities",null,null,null,null,"95900 - Capital Projects Donated to Other Entities"]
[null,null,null,99100,"Transfers Out",null,null,null,null,"99100 - Transfers Out"]
[null,null,null,99130,"Discounts on Debt Issued",null,null,null,null,"99130 - Discounts on Debt Issued"]
[null,null,null,99300,"Payments to Refunded Debt Escrow Agent",null,null,null,null,"99300 - Payments to Refunded Debt Escrow Agent"]
[null,null,null,99951,"Special Item (Expenditure) No. 1",null,null,null,null,"99951 - Special Item (Expenditure) No. 1"]
[null,null,null,99952,"Special Item (Expenditure) No. 2",null,null,null,null,"99952 - Special Item (Expenditure) No. 2"]
[null,null,null,99953,"Special Item (Expenditure) No. 3",null,null,null,null,"99953 - Special Item (Expenditure) No. 3"]
[null,null,null,99954,"Special Item (Expenditure) No. 4",null,null,null,null,"99954 - Special Item (Expenditure) No. 4"]
[null,null,null,99955,"Special Item (Expenditure) No. 5",null,null,null,null,"99955 - Special Item (Expenditure) No. 5"]
[null,null,null,99961,"Extraordinary Item (Expenditure) No. 1",null,null,null,null,"99961 - Extraordinary Item (Expenditure) No. 1"]
[null,null,null,99962,"Extraordinary Item (Expenditure) No. 2",null,null,null,null,"99962 - Extraordinary Item (Expenditure) No. 2"]
[null,null,null,99963,"Extraordinary Item (Expenditure) No. 3",null,null,null,null,"99963 - Extraordinary Item (Expenditure) No. 3"]
[null,null,null,99964,"Extraordinary Item (Expenditure) No. 4",null,null,null,null,"99964 - Extraordinary Item (Expenditure) No. 4"]
[null,null,null,99965,"Extraordinary Item (Expenditure) No. 5",null,null,null,null,"99965 - Extraordinary Item (Expenditure) No. 5"]

{"sheet":"School Funds","index":3,"n_rows":25002,"n_cols":10,"rows_kept":4500,"cut":true,"hidden":false,"merged":[[1,1,6,3],[0,1,0,3]],"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 School Funds. Type the account number or use the dropdown in the Account cell. If an account your school system uses is not on the 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: For your school system, 11131 is used for a checking account. This would need to be rolled up with any other checking accounts to the 11130 account.) Object Codes may only be selected after an expenditure account is chosen.",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"]
[null,{"$f":"IF(SchoolFunds[[#This Row],[Fund]]<>\"\",VLOOKUP(SchoolFunds[[#This Row],[Fund]],Lists!$A$2:$B$107,2,FALSE),\"\")","v":""},null,{"$f":"IF(SchoolFunds[[#This Row],[Account]]<>\"\",VLOOKUP(SchoolFunds[[#This Row],[Account]],Lists!$D$2:$E$882,2,FALSE),\"\")","v":""},null,{"$f":"IF(SchoolFunds[[#This Row],[Obj Code]]<>\"\",VLOOKUP(SchoolFunds[[#This Row],[Obj Code]],Lists!$G$2:$H$331,2,FALSE),\"\")","v":""},null,null,null,{"$f":"IF(SchoolFunds[[#This Row],[Account]]=\"\",\"\",IF(SchoolFunds[[#This Row],[Account]]<15000,\"Assets\",IF(SchoolFunds[[#This Row],[Account]]<21000,\"Deferred Outflows\", IF(SchoolFunds[[#This Row],[Account]]<29000,\"Liabilities\", IF(SchoolFunds[[#This Row],[Account]]<30000,\"Deferred Inflows\",IF(SchoolFunds[[#This Row],[Account]]<40000,\"Equity\",IF(SchoolFunds[[#This Row],[Account]]<50000,\"Revenues\",\"Expenditures\")))))))","v":""}]
[null,{"$f":"IF(SchoolFunds[[#This Row],[Fund]]<>\"\",VLOOKUP(SchoolFunds[[#This Row],[Fund]],Lists!$A$2:$B$107,2,FALSE),\"\")","v":""},null,{"$f":"IF(SchoolFunds[[#This Row],[Account]]<>\"\",VLOOKUP(SchoolFunds[[#This Row],[Account]],Lists!$D$2:$E$882,2,FALSE),\"\")","v":""},null,{"$f":"IF(SchoolFunds[[#This Row],[Obj Code]]<>\"\",VLOOKUP(SchoolFunds[[#This Row],[Obj Code]],Lists!$G$2:$H$331,2,FALSE),\"\")","v":""},null,null,null,{"$f":"IF(SchoolFunds[[#This Row],[Account]]=\"\",\"\",IF(SchoolFunds[[#This Row],[Account]]<15000,\"Assets\",IF(SchoolFunds[[#This Row],[Account]]<21000,\"Deferred Outflows\", IF(SchoolFunds[[#This Row],[Account]]<29000,\"Liabilities\", IF(SchoolFunds[[#This Row],[Account]]<30000,\"Deferred Inflows\",IF(SchoolFunds[[#This Row],[Account]]<40000,\"Equity\",IF(SchoolFunds[[#This Row],[Account]]<50000,\"Revenues\",\"Expenditures\")))))))","v":""}]
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