Recreation and Culture
750-Recreation and Culture Function (Control Activity Number)
The recreation and culture function are comprised of Activity Numbers 751 through 849. This group of Activity Numbers provides accounts for recording revenues and expenditures incurred in park facilities, recreation programs, and cultural programs within a local unit. The balance of 750 should at all times equal the total balance of Activity Number 751 through 849.
751-Parks and Recreation Department
This Activity Number is found in the General Fund or in the Park/Recreation Fund Number 208 or 508 of any local government unit. It is for use by units which include all recreation and parks expenditures within this single activity. When used by a unit, it will reflect all expenditures of a park or recreation program including administration, park facilities, supervision, policing, lighting and maintenance of facilities, and any other parks or recreation activities. This Activity Number may also be used to separate revenue earned by the parks or recreation department from other General Fund revenues.
752-Parks Administration
This Activity Number is normally found in a separate Park and Recreation Fund of a local unit; however, it may also be found in the General Fund (if a General Fund appropriation would be the sole revenue source). Its use is recommended by large units having a large park or recreation program. It reflects all expenditures applicable to the administration of a park or recreation program or department, such as salaries and wages, supplies, materials office equipment, etc.
756-Recreation/Park Facilities
This Activity Number is normally found in the Park/Recreation Fund Number 208 or 508 of a local unit of government; however, it may also be found in the General Fund (if a General Fund appropriation would be the sole revenue source). Its use is recommended by large units having large facilities. It reflects all expenditures by a local unit for the acquisition and operation of facilities to provide such recreation programs for its residents as golf, playgrounds, swimming, tennis, etc.
760-Parks Supervision
This Activity Number is normally found in a separate Park and Recreation Fund of a local unit; however, it may also be found in the General Fund (if a General Fund appropriation would be the sole revenue source). Its use is recommended by large units having a large parks department or operating a recreation program. It reflects such expenses as salaries and wages, supplies, materials, and equipment necessary to supervise park operation or recreation programs of a local unit.
764-Parks Policing
This Activity Number is normally found in a separate Park and Recreation Fund of a local unit; however, it may also be found in the General Fund (if a General Fund appropriation would be the sole revenue source). Its use is recommended by large units having a large parks department or operating a recreation program. It reflects such expenses as salaries and wages, supplies, uniforms, materials, and equipment necessary to police park operations or recreation programs of a local unit.
767-Parks Lighting
This Activity Number is normally found in a separate Park and Recreation Fund of a local unit; however, it may also be found in the General Fund (if a General Fund appropriation would be the sole revenue source). Its use is recommended by large units having a large parks department or operating a recreation program. It reflects all expenditures necessary to provide proper lighting of parks or recreation facilities, such as utility poles, light bulbs, payment of utility bills, and any other necessary supplies, materials or equipment related to the lighting of parks.
770-Parks Maintenance
This Activity Number is normally found in a separate Park and Recreation Fund of a local unit; however, it may also be found in the General Fund (if a General Fund appropriation would be the sole revenue source). Its use is recommended by large units having a large parks department or operating a recreation program. It reflects such expenses as salaries and wages of custodians, maintenance supplies, maintenance equipment, and all other expenses necessary to properly maintain parks or recreation facilities.
790-Library
This Activity Number is found in the General Fund or in the Library Fund Number 271 of local units of government. Its use is mandatory by any unit providing library service for its residents. In the General Fund, it may reflect all library expenditures. In the Library Fund, it will reflect such expenditures as salaries and wages of library personnel, travel expenditures, library supplies, bookmobile expenditures, branch library expenditures, the purchase of books and audiovisuals, and all other expenditures necessary to provide library services. This Activity Number may also be used to separate revenues derived from library operations from other revenues of the local unit.
791-Library Board
This Activity Number is found in the General Fund or in the Library Fund Number 271 of local units of government. Its use is mandatory by any unit having an appointed or elected library board. It reflects such expenditures as salaries or per diem of board members, travel expenditures, and contractual payments for library services where the unit does not operate and maintain its own library.
803-Historical Society, Commission or Program
This Activity Number is found in the General Fund or in the Historical Commission/Museum Fund Number 270 of local units of government. Its use is mandatory by any unit providing a historical society, commission, or program service for its residents. In the General Fund, it may reflect all historical society, commission, or program expenditures. In the Historical Commission/Museum Fund, it will reflect such expenditures as salaries and wages of historical commission personnel, travel expenditures, supplies, expenditures related to the education of the public in regard to the history of the local unit, and all other expenditures necessary to provide services.
804-Museum
This Activity Number is found in the General Fund or in the Historical Commission/Museum Fund Number 270 of local units of government. Its use is mandatory by any unit providing a museum for its residents. In the General Fund, it may reflect all museum expenditures. In the Historical Commission/Museum Fund, it will reflect such expenditures as salaries and wages of museum personnel, travel expenditures, supplies, expenditures related to the acquisition and display of historical exhibits, and all other expenditures necessary to provide museum services.
805-Auditorium-Civic Center
This Activity Number is found in the General Fund or in the local units of government Civic Auditorium Fund Number 593. Its use is mandatory by any unit providing a civic center or auditorium for its residents. In the General Fund, it may reflect all civic center/auditorium expenditures. In the Civic Auditorium Fund, it will reflect such expenditures as salaries and wages of civic center or auditorium personnel, travel expenditures, supplies, and all other expenditures necessary to provide civic center or auditorium services.
850 through 899-No Longer Used
Activity Number’s 850, 851, 852, 853, 854, 855, 856, 857, 858, 859, 860, 861, 862, 863, 864, 865, 866, 867, 868, 869, 870, 871, 872, 873, 874, 875, 876, 877, 878, 879, 880, 881, 882, 883, 884, 885, 886, 887, 888, 889, 890, 891, 892, 893, 894, 895, 896, 897, 898, 899
Prior versions of the Chart of accounts (2002 and prior) used Activity Numbers 850 through 899 as an option to report other functions. In an attempt to bring uniformity in the reporting of the cost of activities, this Chart of Accounts has removed that option. As discussed above, all costs should generally be assigned to the activities that benefit from the costs (with the exception being those costs whose minimal size makes it cost-prohibitive to allocate - such as phone bills, etc.).