The Revenues and Other Financing Sources account numbers provide a standardized framework for classifying and reporting local government revenue, including taxes, special assessments, licenses and permits, grants, charges for services, fines, investment income, and other financing sources. Revenue Control Account 400 represents the total of all revenue and other financing source accounts. Each revenue category has a designated sub-control account that may be used independently or to summarize its associated account numbers. Certain accounts include additional classifications, reporting instructions, or references to Treasury guidance.
Additional Guidance
The following guidance provides additional information on specific revenue classifications and account number usage.
Licenses and Permits: Account numbers 476–489 may be used for business licenses and permits subsidiary accounts, including alcoholic beverages, health, police and protection, corporations, public utilities, professional and occupational licenses, and amusements. Account numbers 490–500 may be used for non-business licenses and permits subsidiary accounts, including building structures and equipment, marriage, burial, animals, sidewalks, curbs, approaches, and culverts. Additional classifications may be established as needed by the local unit.
Federal and State Grants: Program revenue includes program-specific grants and contributions for operating and capital purposes. General revenue includes multipurpose grants that do not identify specific programs and amounts.
Charges for Services and Fines and Forfeits: Certain accounts are referenced in Treasury Numbered Letter 1998-5. These accounts are identified by an asterisk (*) in the table.
Investment Income and Rentals: Investment income, including interest and dividends, is generally classified as general revenue.
Search Account Numbers using Revenue Source, Account Number, or Account Name
|
Account Number |
Revenue Source |
Account Name |
|---|---|---|
|
402 |
Taxes |
Current Real Property Taxes |
|
403 |
Taxes |
Current Property Taxes—Extra or Special Voted |
|
404, 405, 406, 407, 408, 409 |
Taxes |
Open |
|
410 |
Taxes |
Current Personal Property Taxes |
|
411 |
Taxes |
Delinquent Real Property Taxes |
|
412 |
Taxes |
Delinquent Personal Property |
|
413 |
Taxes |
Open |
|
414 |
Taxes |
Allowance for Refunds (BOR, MTT) |
|
415 |
Taxes |
Allowance for Chargebacks |
|
416, 417, 418, 419, 420, 421 |
Taxes |
Open |
|
422 |
Taxes |
Redemptions and Reconveyance |
|
423 |
Taxes |
Open |
|
424 |
Taxes |
Tax Reverted Lands |
|
425, 426 |
Taxes |
Open |
|
427 |
Taxes |
Community-Wide Special Assessments |
|
428 |
Taxes |
Open |
|
429 |
Taxes |
Commercial Forest Revenue |
|
430 |
Taxes |
National Forest Reserve Taxes |
|
431 |
Taxes |
Sub-Marginal Land Act (Bankhead Jones) |
|
432 |
Taxes |
Payment in Lieu of Taxes (PILT) |
|
433 |
Taxes |
Commercial Facilities Tax (PA 255 of 1978) |
|
434 |
Taxes |
Trailer Tax |
|
435 |
Taxes |
Accommodations Tax (PA 263 of 1974) |
|
436 |
Taxes |
City Utility Users Tax |
|
437 |
Taxes |
Industrial Facility Tax |
|
438 |
Taxes |
Income Tax |
|
439 |
Taxes |
Marijuana Tax |
|
440, 442 |
Taxes |
Open |
|
443, 444 |
Taxes |
Reserved |
|
445 |
Taxes |
Penalties and Interest on Taxes |
|
446 |
Taxes |
Reserved |
|
447 |
Taxes |
Property Tax Administration Fee |
|
448 |
Taxes |
Collections Fees |
|
449 |
Taxes |
County Expense of Sale |
|
451, 452, 453, 454, 455, 456, 457, 458, 459, 460, 461, 462, 463, 464, 465, 466, 467 |
Special Assessments |
Open for Special Assessments |
|
468, 469, 470 |
Special Assessments |
Open |
|
471, 472, 473 |
Special Assessments |
Reserved |
|
474 |
Special Assessments |
Penalties and Interest on Special Assessments |
|
476 |
Licenses and Permits |
Business Licenses and Permits (a) |
|
477 |
Licenses and Permits |
Cable TV Franchise Fees |
|
478, 479, 480, 481, 482, 483, 484, 485, 486, 487, 488, 489 |
Licenses and Permits |
Open |
|
490 |
Licenses and Permits |
Non-Business Licenses and Permits (b) |
|
491, 492, 493, 494, 495, 496, 497, 498 |
Licenses and Permits |
Open |
|
499, 500 |
Licenses and Permits |
Reserved |
|
502 |
Federal Grants |
Federal Grants-General Government |
|
503, 504 |
Federal Grants |
Open |
|
505 |
Federal Grants |
Federal Grants-Public Safety |
|
506, 507, 508, 509, 510, 511, 512 |
Federal Grants |
Open |
|
513 |
Federal Grants |
Federal Grants-Sanitation |
|
514, 515 |
Federal Grants |
Open |
|
516 |
Federal Grants |
Federal Grants-Health |
|
517, 518 |
Federal Grants |
Open |
|
519 |
Federal Grants |
Federal Grants-Welfare |
|
520, 521 |
Federal Grants |
Open |
|
522 |
Federal Grants |
Federal Grants-CDBG |
|
523 |
Federal Grants |
Federal Grants-Recreational and Cultural |
|
524, 525, 526, 527 |
Federal Grants |
Open |
|
528 |
Federal Grants |
Federal Grants-Other |
|
529, 530, 531, 532, 533, 534 |
Federal Grants |
Open |
|
535, 536, 537 |
Federal Grants |
Reserved |
|
538 |
Federal Grants |
Federal Capital Grants |
|
540, 541, 542 |
State Grants |
Open |
|
543 |
State Grants |
State Grants-Public Safety |
|
544 |
State Grants |
State Grants-Drunk Driving Case-Flow Assistance (Numbered Letter 1998-5) |
|
545 |
State Grants |
State Grants-Drug Case Information Management Account (Numbered Letter 1998-5) |
|
546 |
State Grants |
State Grants-Highway and Streets |
|
547 |
State Grants |
State Grants-Court Equity (Numbered Letter 1998-5) |
|
548, 549, 550, 551 |
State Grants |
Open |
|
552 |
State Grants |
State Grants-Sanitation |
|
553, 554 |
State Grants |
Open |
|
555 |
State Grants |
State Grants-Sanitation |
|
556, 557, 558, 559, 560 |
State Grants |
Open |
|
561 |
State Grants |
State Grants-Welfare |
|
562, 563, 564, 565 |
State Grants |
Open |
|
566 |
State Grants |
State Grants-Recreational and Cultural |
|
567, 568 |
State Grants |
Open |
|
569 |
State Grants |
State Grants-Other |
|
570 |
State Grants |
State Grants-Crime Victims’ Rights (Numbered Letter 1994-11) |
|
571 |
State Grants |
Indigent Defense Grant |
|
572 |
State Grants |
Open |
|
573 |
State Grants |
Local Community Stabilization Share |
|
574 |
State Grants |
State Grants-State Revenue Sharing |
|
575 |
State Grants |
State Grants – Survey and Remonumentation |
|
576 |
State Grants |
State Grants-Special Election Reimbursement |
|
577, 578 |
State Grants |
Reserved |
|
579 |
State Grants |
State Capital Grants |
|
581, 582, 583, 584, 585, 586, 587, 588, 589, 590, 591, 592, 593, 594, 595, 596 |
Contributions from Local Units |
Open |
|
597, 598, 599 |
Contributions from Local Units |
Reserved |
|
601 |
Charges for Services |
Court Related Charges |
|
602, 603, 604, 605, 606, 607 |
Charges for Services |
Open |
|
608 |
Charges for Services |
Court Filing Fees* |
|
609 |
Charges for Services |
Jury Demand Fees* |
|
610 |
Charges for Services |
Writ of Garnishment, Restitution, Attachment or Execution* |
|
611 |
Charges for Services |
Attorney Fee Reimbursement* |
|
612 |
Charges for Services |
Guardian Ad Litem Reimbursement* |
|
613, 614, 615, 616, 617, 618, 619, 620 |
Charges for Services |
Open |
|
621 |
Charges for Services |
Probation Oversight Fee* |
|
622 |
Charges for Services |
Estate Inventory Fee* |
|
623 |
Charges for Services |
Friend of the Court Statutory Handling Fee* |
|
624 |
Charges for Services |
Friend of the Court Service Fee* |
|
625 |
Charges for Services |
Miscellaneous Court Costs and Fees* |
|
626 |
Charges for Services |
Services Rendered |
|
627 |
Charges for Services |
Building Inspection Fees |
|
628, 629, 630, 631, 632, 633, 634, 635, 636, 637 |
Charges for Services |
Open |
|
638 |
Charges for Services |
Ambulance Transport Fees |
|
639 |
Charges for Services |
Title Search Fee |
|
640 |
Charges for Services |
Open |
|
641 |
Charges for Services |
Pre-Forfeiture Mailing Notice Cost |
|
642 |
Charges for Services |
Sales |
|
643, 644, 645, 646, 647 |
Charges for Services |
Open |
|
648, 649, 650 |
Charges for Services |
Reserved |
|
651 |
Charges for Services |
Use and Admission Fees |
|
652 |
Charges for Services |
Parking Fees |
|
653 |
Charges for Services |
Other Use and Admission Fees |
|
654 |
Charges for Services |
Other Use and Admission Fees |
|
656 |
Fines and Forfeits |
Traffic Violations (e.g., passed through District Court) |
|
657 |
Fines and Forfeits |
Ordinance Fines and Costs* |
|
658, 659 |
Fines and Forfeits |
Open |
|
660 |
Fines and Forfeits |
Statute Costs* |
|
661, 662 |
Fines and Forfeits |
Reserved |
|
663 |
Fines and Forfeits |
Bond Forfeitures and Bond Costs* |
|
665 |
Investment Income and Rentals |
Interest |
|
666 |
Investment Income and Rentals |
Dividends |
|
667 |
Investment Income and Rentals |
Rent |
|
668 |
Investment Income and Rentals |
Royalties |
|
669 |
Investment Income and Rentals |
Investment Gains and Losses |
|
670 |
Investment Income and Rentals |
Open |
|
671 |
Investment Income and Rentals |
Leases |
|
673 |
Other Revenue |
Gain/Loss on Sale of Assets (Proprietary Funds) |
|
674 |
Other Revenue |
Private Contributions and Donations |
|
675 |
Other Revenue |
Open |
|
676 |
Other Revenue |
Reimbursements |
|
677, 678, 679, 680, 681, 682, 683, 684 |
Other Revenue |
Open |
|
685 |
Other Revenue |
Opioid Settlement |
|
686 |
Other Revenue |
Miscellaneous Other Additions (Fiduciary Additions) |
|
687 |
Other Revenue |
Refunds/Rebates |
|
689 |
Other Revenue |
Cash Over or Short |
|
691 |
Other Financing Sources |
Other Financing Sources -Lease Financing |
|
692 |
Other Financing Sources |
Open |
|
693 |
Other Financing Sources |
Sale of Capital Assets (Governmental Funds) |
|
694 |
Other Financing Sources |
Other Financing Sources – SBITA |
|
695 |
Other Financing Sources |
Reserved |
|
696 |
Other Financing Sources |
Proceeds from Sale of Bonds/Notes |
|
697 |
Other Financing Sources |
Premium on Bonds or Notes |
|
698 |
Other Financing Sources |
Bond or Insurance Recoveries |
|
699 |
Other Financing Sources |
Interfund Transfers In |