The Expenditures and Other Financing Uses account numbers provide a standardized framework for classifying and reporting local government expenditures, including personnel services, supplies, other services and charges, capital outlay, debt service, and other financing uses. Expenditure/Expense Control Account 700 represents the total of all expenditure and other financing uses accounts. Each expenditure category has a designated sub-control account that may be used independently or to summarize its associated account numbers. To find a specific account, use the table's search feature to enter an account number, expenditure category, account name, or keyword.
Additional Guidance
The following guidance provides additional information on specific expenditure classifications and account number usage.
Personnel Services: Account numbers 702–725 may be used to provide additional detail for salaries, wages, and fringe benefits. Examples include compensation for elected and appointed officials, permanent and temporary employees, overtime, employer Social Security contributions, insurance, retirement contributions, workers' compensation, and other employee benefits.
Supplies: Account numbers 727–799 may be assigned to additional supply classifications as needed, including office supplies, operating supplies, medical supplies, maintenance supplies, and repair supplies.
Capital Outlay: (Capital Outlay Sub-Control Account 970) Account numbers 971–989 may be used to provide additional detail for expenditures resulting in the acquisition of or addition to capital assets. Amounts recorded must align with the local unit's capitalization policy and equal the additions recorded in its general capital asset records.
Debt Service: Account numbers 991–994 are designated for principal and interest payments. If debt issuance costs need to be recorded, use one of the designated interest accounts.
Search Account Numbers using Expenditure or Expense type, Account Number, or Account Name
|
Account Number |
Expenditure/Expense Type |
Account Name |
|---|---|---|
|
801, 802, 803, 804, 805, 806, 807, 808, 809, 810, 811, 812, 813, 814, 815, 816, 817, 818, 819, 820, 821, 822, 823, 824, 825, 826, 827, 828, 829, 830, 831 |
Other Service and Charges |
Professional and Contractual Services |
|
832 |
Other Service and Charges |
State Institutions |
|
833 |
Other Service and Charges |
Veterans Burial |
|
834 |
Other Service and Charges |
Hospitalization |
|
835 |
Other Service and Charges |
Health Services |
|
836, 837, 838, 839, 840, 841, 842, 843, 844, 845, 846, 847, 848, 849 |
Other Service and Charges |
Other Welfare Services |
|
850, 851, 852, 853, 854, 855, 856, 857, 858, 859 |
Other Service and Charges |
Communications (telephone, cellphone, radios, etc.) |
|
860, 861, 862, 863, 864, 865, 866, 867, 868, 869, 870, 871, 872, 873 |
Other Service and Charges |
Transportation |
|
874, 875, 876, 877, 878, 879 |
Other Service and Charges |
Retirement Benefits (to retirees) |
|
880, 881, 882, 883, 884, 885, 886, 887, 888, 889, 890, 891, 892, 893, 894, 895, 896, 897, 898, 899 |
Other Service and Charges |
Community Promotion |
|
900, 901, 902, 903, 904, 905, 906, 907, 908, 909, 910, 911, 912, 913, 914, 915, 916, 917, 918, 919 |
Other Service and Charges |
Printing and Publishing |
|
920, 921, 922, 923, 924, 925, 926, 927, 928, 929 |
Other Service and Charges |
Utilities |
|
930, 931, 932, 933, 934, 935, 936, 937, 938, 939 |
Other Service and Charges |
Repairs |
|
940, 941, 942, 943, 944, 945, 946, 947, 948, 949, 950, 951, 952, 953, 954 |
Other Service and Charges |
Rentals |
|
955, 956, 957, 958 |
Other Service and Charges |
Miscellaneous |
|
959 |
Other Service and Charges |
Contributions to Other Governments |
|
960, 961, 962, 963 |
Other Service and Charges |
Miscellaneous |
|
964 |
Other Service and Charges |
Refunds and Rebates |
|
965 |
Other Service and Charges |
Open |
|
966 |
Other Service and Charges |
State Trunkline Overhead |
|
967 |
Other Service and Charges |
Project Costs (not capital outlay) |
|
968 |
Other Service and Charges |
Depreciation, Deletion, and Amortization |
|
969 |
Other Service and Charges |
Open |
|
991 |
Debt Service |
Principal |
|
992 |
Debt Service |
Principal |
|
993 |
Debt Service |
Interest |
|
994 |
Debt Service |
Interest |
|
995 |
Other Financing Uses |
Interfund Transfers Out |
|
996 |
Other Financing Uses |
Discount on Bonds or Notes |
|
997 |
Other Financing Uses |
Transfer to Escrow for Bond Refunding |
|
998 |
Unusual or Infrequent Items |
Open |
|
999 |
Unusual or Infrequent Items |
Unusual or Infrequent Items |