03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 … of accounts.pdf · GL414 ACCOUNT+ MASTER FILE LISTING Account Sub Acct. Det.Acct. Description 101 ... 121 0001 Special Assessment-Parkwood

03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 1

GL414 ACCOUNT+ MASTER FILE LISTING

Account Sub Acct. Det.Acct. Description

101 Cash (Incl Cash Equivalents)

101 0010 Petty Cash

101 0011 Inspections Office Cash

101 0012 Collections Office Cash

101 0020 Payroll - BB&T

101 0021 General Disbursement -BB&T

101 0022 Consolidated Cash-BB&T

101 0023 Central Depository-BB&T

101 0030 SC Local Gov't Investment Pool

101 0031 Wachovia CD Revell Ball Team

101 0032 Repurchase-BB&T

101 0033 First Union / Wachovia - CD

101 0034 Bank of America

101 0035 Revolving Account

101 0036 Cash-Operating Account

101 0070 Carolina First- St Forfeiture

101 0072 First Union Working Account

101 0073 Wachovia Operating Account

101 0074 RH Banking & Trust-Seized

101 0075 First Union Federal Forfeiture

101 0076 SCBT Treasury

101 0080 Bond Construction - Checking

101 0081 Bond Construction - Repurchase

101 0082 Bond Contruction - Investments

101 0099 Cash Interfund

102 Cash with Fiscal Agent

102 0001 Restricted Cash - Principal

102 0002 Restricted Cash - Interest

102 0003 Restricted Cash - Debt Service

102 0004 Restrict Cash-Capitalized Int

102 0005 Restricted Cash - DSRF

102 0006 Restricted Cash - TI Surplus

102 0007 Restrict Cash-Accrued Interest

103 Investments - Current

104 Interest Receivable-Invest

105 Taxes Receivable

105 0001 Taxes Receivable - 1989
















105 0099 Allow-Uncollectible Delinq Tax

111 Tax Liens Receivable

115 Accounts Receivable

115 0010 Misc Billing Receivable

115 0011 Allow-Uncollectible Misc Bill

115 0020 Court Fines Receivable

115 0021 Allow for Uncollectible Court

115 0030 Credit Union Receivable

115 0040 Returned Checks Receivable

115 0050 Miscellaneous Receivables

115 0060 A/R - Capital Lease

115 0070 Uncollected Utilities

115 0071 Allowance-Uncollected Util.

115 0072 Utility Adjustment-Refund

115 0073 Earned unbilled util June 30

121 Special Assess Receive-Current

121 0001 Special Assessment-Parkwood Dr

121 0002 Spec Assess Stanley, Starcrest

121 0003 Special Assessment-Townes Ct

121 0099 Allow-Uncollect Curr Spec Asse

122 Special Assess Rec-Noncurrent

123 Special Assess Rec-Delinq

124 Special Assess Liens Rec

125 Interest Rec-Special Assess

126 Intergovernmental Receivable

126 0001 Grants Receivable, Federal

126 0002 Grants Receivable, State

126 0003 RH Housing Auth. Receiv.

128 Notes Receivable

128 0001 Pilgrims Inn Certificates

128 0002 Heap Certificates

128 0099 Allowance-Uncollectible Notes

129 Loans Receivable

129 0001 Home Primary Loans Rec

129 0002 Rehab. Loans Receivable

129 0003 Affordable Housing Mortgages

129 0099 Allowance-Uncollectible Loans

130 Due from Other Funds

130 0001 Due Frm Consolid Equity Fund

130 0002 Due to/from other funds

132 Due from Component Unit




136 Rent Receivable

141 Inventories-Materials/Supplies

141 0001 Office Supplies Inventory

141 0002 Automotive Supplies Inventory

141 0003 General Materials Inventory

141 0004 Sales Tax-Inventory

141 0005 Sales from Inventory

141 0006 Electric Inventory

141 0007 Water and Sewer Inventory

141 0099 Reserve for Obsolescence

142 Inventories-Stores for Resale

143 Prepaid Items

149 Deferred Charges

149 0001 Unamortized Costs of Issuance

149 0002 Original Issue Premium

149 0003 Original Issue Discount

149 0004 Deferred Loss on Refinancing

149 0005 Deferred Gain on Refinancing

151 Investments - Noncurrent

152 Advance to Other Funds-__ Fund

152 0001 Due To Consolid Equity Fund

153 Investments - Joint Venture

161 Land

161 0001 Land Held for Resale

161 0002 Land & Right Of Way - Electric

161 0003 Land & ROW - Water

161 0004 Land & ROW - Sewer

161 0005 Land & ROW - Storm Water

161 0006 Land & Improvements

162 Infrastructure

162 0010 Electric System & Plant

162 0011 Accum Depreciation-Elec System

162 0020 Water System & Plant

162 0021 Accum Deprec-Water System

162 0030 Sewer System & Plant

162 0031 Accum Depreciation-Sewer Sys

162 0040 Storm Water System & Plant

162 0041 Accum Deprec-Storm Water Sys

162 0050 Roads

162 0060 Bridges

162 0061 Accum Deprec-Roads/Bridges

163 Buildings




163 0010 Building and Improvements

163 0011 Accum Depreciation - Buildings

164 Improvements other than Bldgs

164 0001 Fencing

164 0002 Landscaping

164 0003 Parking Lots

164 0019 Accum Depr-Imp Not Bldgs

165 Machinery and Equipment

165 0001 Vehicles

165 0002 Accum Deprec-Vehicles

165 0003 Fixed Assets Under Cap Lease

165 0004 Accum Depr-FA under cap lease

165 0005 Furniture and Fixtures

165 0006 Accum Depr-Furn & Fixtures

165 0007 Office Equipment

165 0008 Accum Depr-Office Equip

165 0009 Radio Equipment

165 0010 Accum Depr-Radio Equip

165 0011 Computer Equipment

165 0012 Accum Deprec-Computer Equip

165 0020 Machinery & Equipment

165 0021 Accum Deprec-Mach & Equipment

165 0030 Utilities Admin Equipment

165 0031 Accum Deprec-Admin Equipment

165 0040 Electric Equipment

165 0041 Accum Deprec-Electric Equip

165 0050 Water Equipment

165 0051 Accum Deprec-Water Equip

165 0060 Sewer Equipment

165 0061 Accum Deprec-Sewer Equip

165 0070 Utility Billing Equipment

165 0071 Accum Deprec-Billing Equip

165 0080 Construction Equipment

165 0081 Accum Depr-Construction Equip

165 0090 Stormwater Equipment

165 0091 Accum Deprec-Stormwater Equip

166 Construction in Progress

166 0001 Construction in Progress

170 Other Assets

170 0001 Equity in Pooled Cash Fund 75

181 Amount Available

181 0001 Amount Available for 93 TI

182 Amount to be Provided

182 0001 Amts to be Provided

201 Vouchers Payable

201 0001 Accrued Payroll Liabilities




201 0002 S. C. Use Tax - Reciprocity

201 0003 S.C.D.O.R. Sales Tax

201 0004 Federal Income Tax W/H

201 0005 Social Security W/H

201 0006 S. C. Income Tax W/H

201 0007 SC Retirement - Regular

201 0008 SC Retirement - Police

201 0009 SC Retirement Installment Plan

201 0010 Deferred Compensation-401k

201 0011 Deferred Compensation-457

201 0012 Deferred Compensation-ICMA

201 0013 Dental Insurance

201 0014 Health Insurance

201 0015 Dependent Life Insurance

201 0016 Retiree/COBRA Ins Prem

201 0017 Optional Life Insurance

201 0019 Accident Ins - Std Life

201 0020 Flexible Spending Account

201 0021 Voluntary Life Ins - Provident

201 0022 Sec 125 Medical Reduction

201 0023 Sec 125 Dep'd Care Reduction

201 0024 Long Term Disability

201 0025 Long Term Care

201 0026 Bankruptcy Withholding

201 0027 Child Support Withholding

201 0028 Civic Federal Credit Union

201 0029 Clothing Withholding

201 0030 Earned Income Credit

201 0031 Loan Payment

201 0032 Payroll- Misc.

201 0033 Pistol Club

201 0034 United Way

201 0035 Vouchers Payable

201 0036 Payroll Payable

201 0037 401K State Loans

201 0038 Prepaid Legal

202 Accounts Payable

202 0001 Accounts Payable

202 0002 Other Accounts Payable

202 0003 Interest Payable

202 0004 Encumbrances Payable

202 0005 Court Fines & Asses. Payable

202 0006 A/P - Project Hope

203 Compensated Absences Payable

203 0001 Sick Leave Payable

203 0002 Vacation Leave Payable

204 Claims and Judgements Payable

205 Contracts Payable

205 0001 Contracts Pyble-Paving Agrmnt




205 0002 Contracts Pyble-Water & Sewer

206 Retainage Payable

206 0001 Retainage Payable

207 Intergovernmental Payable

207 0001 Court Assessments Liab - State

207 0002 Court Assess Liab - Federal

207 0003 Federal Grants

208 Due to Other Funds-____ Fund

208 0001 Equity in 1994 Revenue Bonds

208 0002 Equity in 2000a Revenue Bonds

208 0003 Equity in 2000b Revenue Bonds

208 0004 Equity in 2000c Revenue Bonds

208 0005 Equity in 98b Revenue Bonds

208 0006 Equity in Cherry Rd Land Sales

208 0007 Equity in Fund 03 - Land Held

208 0008 Interfund Equity

210 Due to Component Unit

212 Matured Bonds Payable

213 Matured Interest Payable

214 Accrued Interest Payable

214 0001 Accrued Bonds/Int Payable

222 Deferred Revenue-Unavailable

222 0001 Deferred Revenue

223 Deferred Revenue-Unearned

223 0001 Deferred Revenue-Loans

224 Notes Payable-Current

225 Bonds Payable-Current

225 0001 Tax Increment Bonds Payable

225 0002 Revenue Bonds Payable

225 0003 Gen Oblig Bonds Payable

226 Capital Leases Pyble - Current

227 Other Current Liabilities

228 Customer Deposits

228 0001 Deposits - Electric

228 0002 Deposits - Water

228 0003 Deposits - Sewer

230 Adv frm other funds-_____ Fund




231 Bonds Payable-Noncurrent

231 0001 Tax Increment Bonds Payable

231 0002 Revenue Bonds Payable

231 0003 Gen Oblig Bonds Payable

232 Unamortized Premiums on Bonds

233 Unamortiz Disc on Bonds-debit

234 Unamortiz chrg-Refunding Bonds

235 Notes Payable - Noncurrent

237 Cap Leases Pyble - Noncurrent

237 0001 Cap Leases Payable

238 Net Pension Obligation

239 Other Noncurrent Liabilities

241 Fund Bal-Reserved for Debt Svc

241 0001 Fund Bal-Reserved for Debt Svc

242 Fund Bal-Reserve - Endowments

244 Fund Bal-Reserve - Encumbrance

245 Fund Bal-Reserve - Inventories

246 Fund Bal-Reserve-Prepaid Items

247 Fund Bal-Res-Noncurr Loans Rec

248 Fund Bal-Res-Adv to Other Fund

249 Fund Bal-Res-Cap Assets for Re

250 Fund Bal-Reserved for ___

250 0001 Reserved for Capital Projects

250 0002 Reserved for D.A.R.E. Program

250 0003 Reserved - Friedheim Cemetary

250 0004 Reserved - Revell Ball Team

250 0005 Reserved for Victim Assistance

250 0006 Reserve-Excess Tax Sales

250 0007 Fund Bal Res for Comm Dev

250 0008 Retained Earnings

250 0009 Reserved - Accommodations tax

253 Fund Balance-Unreserved

253 0001 Unreserved Fund Balance

261 Net Assets, Cap, Net Debt




262 Net Assets, Restricted for ___

262 0001 Equity for Huckle Beautificat

263 Net Assets, HIT-Pension Ben

264 Net Assets, HIT-Pool Particip

265 Net Assets, HIT-Other Purposes

266 Net Assets, Unrestricted

267 Net Assets-General Government

267 0001 Investment in Gen Fixed Assets

267 0002 Capital Contribution-cap. Proj

267 0003 Capital Contrib. From Gfaag

267 0004 Contributions from Customers

311 General Property taxes

311 0010 Real Property Taxes

311 0020 Personal Property Taxes

311 0030 Tax Incr Property Taxes - City

311 0030 0001 Manchester/Tech Park

311 0030 0002 Red River/Waterford

311 0030 0003 Downtown

311 0040 Tax Incr Property Taxes - Coun



311 0040 0003 Downtown

311 0050 Tax Incr Property Taxes - Scho



311 0050 0003 Downtown

311 0060 Other General Property Taxes

312 Prop Taxes-not on Assess Value

312 0010 Manufacturer's Exemptions

312 0020 Merchants Inventory Taxes

314 Selective Sales & Use Taxes

316 Gross Receipts Business Taxes

316 0010 Privately Owned Public Utility

316 0020 Publicly Owned Public Utility

316 0030 Insurance Companies

316 0040 Amusements

316 0050 Other Business Taxes

316 0050 0001 Hotel Accomodations Tax

318 Other Taxes

318 0010 Severance Taxes

318 0020 Franchise Taxes

318 0030 Other Taxes




319 Penalty/Interest-Delinq Taxes

319 0010 General Property Taxes

319 0011 Real Property Taxes

319 0011 0001 Penalties

319 0011 0002 Execution Fees

319 0012 Personal Property Taxes

319 0012 0001 Penalties


319 0013 Tax Incr Prop Taxes - City

319 0013 0001 Penalties


319 0014 Tax Incr Prop Taxes - County

319 0014 0001 Penalties


319 0015 Tax Incr Prop Taxes - Schools

319 0015 0001 Penalties


319 0020 Prop Taxes other-not Ass Value

319 0021 Other Taxes

321 Busines Licenses & Permits

321 0010 Business Licenses

321 0020 Other

330 Intergovernmental Revenues

330 0010 Aid to Subdivisions

330 0020 Accommodations Fee-State

330 0030 Accommodations Fee-County

330 0040 County paving "C" Funds

330 0041 York County - Airport

331 Federal Grants

331 0010 Operating-Categorical

331 0010 0001 CDBG grant

331 0010 0002 Police - Bulletproof vests

331 0010 0003 Police - York Cnty D.E.U.

331 0010 0004 Police - S.A.N.E. program

331 0010 0005 Police - COPS in schools

331 0010 0006 Urban & community forestry

331 0010 0007 Urban youth mentoring

331 0010 0008 Local Law Enf Block Grant

331 0010 0009 R.F.A.T.S.

331 0011 Addt'l Oper Categorical

331 0011 0001 Federal Transit Grants

331 0020 Operating-Non Categorical

331 0030 Capital

331 0030 0001 FAA - Airport

333 Fed Gov't Pymt In Lieu Of Tax

333 0010 Fed Gov't Pymt In Lieu Of Tax

334 State Government Grants

334 0010 Operating-Categorical




334 0020 Operating-Noncategorical

334 0030 Capital

334 0030 0001 Recreation - PARD

334 0030 0002 SC Aeronautics - Airport

335 State Gov't Shared Revenues

335 0010 Aid to Subdivisions

336 State Gov't Pymt - Lieu Of Tax

336 0010 State Gov't Pymt - Lieu Of Tax

337 Local Government Unit Grants

337 0010 Local Government Unit Grants

338 Local Gov't Unit Shared Rev

338 0010 Local Gov't Unit Shared Rev

339 Local Gov't Unit Pymt-Lieu of

339 0010 York County

339 0020 Housing Authority

340 Charges for Services

340 0010 Cemetery Fees

340 0010 0001 Grave Fees

340 0010 0002 Monument Marker Placement Fee

340 0010 0003 Sale of Cemetery Lots

340 0020 Planning Fees

340 0020 0001 Zoning Permits & Fees

340 0020 0002 Plan Checking Fees

340 0020 0003 Zoning and Subdivision Fees

340 0020 0004 Administrative Fees

340 0020 0005 Planning Printing/Duplicating

340 0030 Inspection Fees

340 0030 0001 Building Permits

340 0030 0002 Plumbing Permits

340 0030 0003 Electrical Permits

340 0030 0004 Gas Permits

340 0030 0005 Mechanical Permits

340 0030 0006 Occupancy Inspection

340 0030 0007 Reinspection Fees

340 0040 Other Charges for Services

340 0040 0001 Maint & Security (Tech Park)

340 0040 0002 Winthrop Repairs & Parts

340 0040 0003 Housing Authority reimb.

341 General Government

341 0010 Other Revenues - All Others

341 0020 Winthrop Fuel Purchases

341 0030 Miscellaneous Planning Revenue

341 0040 Printing and Duplicating Svcs

342 Public Safety

342 0010 Special Police Services




342 0020 Special Fire Protection Svcs

342 0030 Correctional Fees

342 0040 Other Public Safety Revenues

342 0040 0001 Jail Telephone Revenue

342 0040 0002 Police OutsideTraining Revenue

342 0040 0003 Juvenile Restitution-County Cl

342 0040 0004 Police Revenue - Records Unit

342 0040 0005 Parking Tickets

342 0050 Victim Assistance Police Rev

342 0060 False Alarm Revenue

342 0060 0001 Police False Alarms

342 0060 0002 Fire False Alarms

344 Sanitation

344 0010 Street Sanitation Charges

344 0020 Refuse Collection Charges

344 0020 0001 Refuse Charges - Residential

344 0020 0002 Refuse Charges - Commercial

344 0030 Recycling Revenues

344 0040 Composting Revenues

344 0050 Other Sanitation Revenues

344 0050 0001 Sale of Refuse Containers

344 0050 0002 Demolition

344 0050 0003 Lot Clearance Fees

347 Recreation-Culture Fees

347 0020 Gate admission fee

347 0030 Programs - general

347 0030 0001 Programs - athletics

347 0040 Parks & Recreation Concessions

347 0040 0001 Vending Concessions

347 0040 0002 Cherry Park Concessions

347 0050 Rentals

347 0060 Hospitality Fees

347 0060 0001 Lodging

347 0060 0002 Restaurants

347 0070 Other Recreation Fees

347 0070 0001 Recreation Activity Fee

347 0070 0002 Special Events - general

347 0070 0003 Other Recreation Revenues

347 0070 0004 Special events - athletics

347 0070 0005 York County Rec assistance

349 Utility Revenues

349 0010 Electric Sales

349 0011 Smart Switch

349 0012 Other Electric Revenue

349 0013 Electric Underground

349 0014 Security Lights

349 0015 Electric Cut-On Fees

349 0016 Smart Choice Revenue

349 0017 Service Connection Fees

349 0018 Utility Theft Fee




349 0019 Charge Off Collections

349 0020 Traffic Signalization Reimb

349 0040 Water Sales

349 0041 Water Tap Fees

349 0042 Water Cut-On Fees

349 0043 Other Water Revenues

349 0044 Water Surcharge

349 0060 Sewer Charge

349 0061 Sewer Charge-BOD/TSS

349 0062 Sewer Service Connections

349 0063 Sewer Surcharge

349 0064 Sewer Capacity Fee - Red River

349 0064 0002 Sewer Capacity Fee - Rawlinson

349 0065 Sewer Capacity Fee - I-77

349 0066 Industrial Pretreatment Fee

349 0067 Sampling & Monitoring Fee

349 0068 Interest Surcharge

349 0080 Fort Mill Debt Service

349 0081 Other Utility Revenue

349 0082 Charge Off Collections

349 0083 Penalty-Charge Offs

349 0084 Forward Purchase Contracts

349 0085 Late Pymt Fee

349 0086 Industrial Permit Fee

349 0087 Service Chrg-Returned Checks

349 0088 Utility Discounts

349 0089 X-fer to bonded capital

350 Stormwater Revenues

350 0010 Stormwater Revenues

350 0020 Interest on Investments

350 0030 Discounts

350 0040 Late Charges

351 Court Fines

351 0010 Court Fines

351 0020 Court, Costs, Fees, and Charge

351 0030 Parking Fines

351 0040 Victim Assistance Court Rev

351 0050 Recording of Legal Instruments

352 Forfeitures

352 0010 Forfeitures

352 0010 0001 Federal

352 0010 0002 State

355 Special Assessments

355 0010 Capital Improvements

355 0020 Service

355 0030 Streets

355 0040 Sidewalks

355 0050 Curb & Gutter




361 Investment Earnings

361 0010 Interest Revenues

361 0010 0001 Interest Revenues-General

361 0010 0002 Interest Revenues-Local Match

361 0010 0003 Interest Rev-Bond Trustees

361 0020 Dividends

361 0030 Net Inc(Dec) in FMV-Investment

362 Rents and Royalties

362 0010 Rent City Real Property

362 0010 0001 Rent City Real Property-Bldgs

362 0010 0002 Rent - Downtown Parking

362 0020 Airport Rental Fees

362 0020 0001 Fixed Base Operator-Arpt Rent

362 0020 0002 Aircraft Storage and Access

362 0020 0003 Fuel Flow Revenue

362 0020 0004 Concession Fees

362 0020 0005 Owner Service Area

362 0020 0006 Non-Aviation Rents

362 0020 0007 Miscellaneous Revenue

362 0020 0008 Hangar transfer fees

364 Contributions-Private Sources

364 0010 RHEDC Staff Reimbursement

364 0020 Other

364 0020 0001 Reserved Safety Patrol

364 0020 0002 Reserved Tax Sales

364 0020 0003 Reserved Worthy Boys/Girls

364 0020 0004 Reserved Rolling in R.H.

364 0020 0005 Reserved Revell baseball int

364 0020 0006 Reserved No Room for Racism

364 0020 0007 Reserved - Other projects

364 0020 0008 Reserved Internatl Cntr York

364 0020 0009 Reserved S.A.N.E. program

364 0021 Other - Reserved

364 0021 0001 Reserved-Sullivan Tennis

364 0030 Public Sources

364 0030 0001 Memorial Tree Fund

364 0030 0002 Clean & Green Project Fund

364 0030 0003 Huckle Grove

364 0030 0004 Cemetery Perpetual Maint Fnd

364 0030 0005 PRT Scholarship Fund

364 0030 0006 Therapeutic Program Fund

364 0030 0007 Friends of Clean/Green Endowmt

364 0030 0008 Public Sources - Other

365 Contributions-Prop Owners-Spec

365 0010 Rehab/FT Home Buyer

365 0020 Loan Payments

390 Other Financing Sources

390 0010 Other Financing Sources




391 IF Transfers in-____ Fund

391 0010 IF Transfers in-____ Fund

392 Proceeds-Cap Asset Disposition

392 0010 Sale of General Capital Assets

392 0010 0001 Sale of Surplus, Scrap, Etc

392 0010 0002 Sale of City Property - Land

392 0010 0003 Restricted Land Sale Revenues

392 0010 0004 Sale of City Property - Other

392 0010 0005 Sale of Assets-Contra Acct

392 0010 0006 Sale of Inventory

392 0020 Compensation-loss of Cap Asset

393 General Long Term Debt Issued

393 0010 General Obligation Bonds Issue

393 0020 Special Assessment Bonds Issue

393 0030 Special Assess Debt w/Gov't Co

393 0040 Other Bonds Issued

393 0050 Refunding Bonds Issued

393 0060 Premiums on Bonds Sold

393 0070 Capital Leases

393 0080 Revenue Bonds Issued

393 0090 Tax Increment Bonds Issued

394 Other Revenues

394 0010 Service Charge-Returned Checks

394 0010 0001 Charge Off Collections

394 0011 Late Payment Fee

394 0012 Discounts

394 0013 Sales Tax Recoveries

394 0014 Reimbursement - EOC Costs

394 0015 Insured Damages Recovered

394 0016 3rd Party Damages Recovered

394 0017 Other Damages Recovered

394 0018 Reimbursement - HA Costs

394 0019 Police Mortgage Loan Pymts

395 Special Items

395 0010 Special Items

396 Extraordinary Items

396 0010 Federal Emergency Mgmt Admin

397 Capital Contributions

397 0010 Capital Contributions

397 0011 Contrib to Util Oper York Cty

410 Personal Svcs-Salaries & Wages

410 4110 Salaries and Wages

410 4110 4110 Salaries and Wages

410 4130 Overtime

410 4130 4130 Overtime

410 4140 Fees for Jurors




410 4140 4140 Fees for Jurors

410 4150 Fees-Appointed Attorney/Judge

410 4150 4150 Fees-Appointed Attorney/Judge

420 Personal Svcs-Employee Benefit

420 4210 Group Health Insurance

420 4210 4210 EE Group Health Insurance

420 4210 4211 EE Group Health Ins-Credit

420 4210 4212 Retiree Group Insurance

420 4210 4213 Retiree Group Insurance-Credit

420 4220 Social Security

420 4220 4220 Social Security Contributions

420 4220 4221 Social Security Contrib-Credit

420 4230 Retirement Contributions

420 4230 4230 South Carolina Retirement Sys

420 4230 4231 SCRS - Credit

420 4230 4232 Police Officer Retirement Sys

420 4230 4233 PORS - Credit

420 4230 4234 ICMA Retirement System

420 4230 4235 ICMA Retirement System-Credit

420 4240 Tuition Reimbursements

420 4240 4240 Tuition Reimbursements

420 4250 Unemployment Compensation

420 4250 4250 Unemployment Compensation

420 4260 Worker's Compensation

420 4260 4260 Worker's Compensation

420 4260 4261 Worker's Compensation-Credit

420 4290 Other

420 4290 4290 Automobile Use Allowance

420 4290 4291 Bonus Program

420 4290 4292 Employee Christmas Gift

420 4290 4293 Salary Transfer Credit

420 4290 4294 Wellness Program

420 4290 4295 Wellness Program-Credit

430 Purchased Profess/Tech Svcs

430 4310 Official/Admin-Policy/Mgr Svcs

430 4310 4310 Election Services

430 4310 4311 Professional Admin. Svcs

430 4320 Professional-Instruct Svcs

430 4320 4320 Testing Services

430 4320 4321 Profess. Instructional Svcs

430 4330 Other Professional-Profess Svc

430 4330 4330 Audit Fee

430 4330 4331 Banking Fee

430 4330 4332 Legal Services

430 4330 4333 Employee Physical Services

430 4330 4334 Bloodborne Pathogens

430 4330 4335 Professional Consulting Svcs

430 4330 4336 Landfill Tipping Fee

430 4340 Technical

430 4340 4340 Contract Labor

430 4340 4341 Mapping




430 4340 4342 AE Basic

440 Purchased Property Services

440 4410 Utility Services

440 4410 4411 Retail Water Costs

440 4410 4412 Retail Wastewater Costs

440 4414 Garbage Pickup

440 4414 4414 Garbage Pickup

440 4415 Snow Removal

440 4415 4415 Snow Removal

440 4420 Custodial

440 4420 4421 Cleaning & Janitorial

440 4420 4422 Laundry & Linen

440 4425 Lawn Care

440 4425 4425 Lawn and Grounds Upkeep

440 4425 4426 Landscaping Expense

440 4425 4427 Nursery Service

440 4430 Repair and Maintenance Svcs

440 4430 4431 Maintenance & Svc Contracts

440 4430 4432 Equipment Repairs

440 4430 4433 Building Repairs Maintenance

440 4430 4434 Small Bldg Repair & Maint

440 4430 4435 Radio Repair

440 4430 4436 Lift station maint/rep

440 4430 4437 Street resurfacing

440 4440 Rentals

440 4440 4440 Rental/Lease of Land

440 4440 4441 Rental/Lease of Buildings

440 4440 4442 Rental/Lease of Equipment

440 4440 4443 Rental/Lease-Telephone Circuit

440 4440 4444 Rental/Lease of Vehicles

440 4450 Construction Services

440 4450 4450 Construction Services

440 4460 Repair & Maint Svcs - Water

440 4460 4460 Repair & Maint Svcs - Water

440 4460 4461 Stone/Gravel/Asphalt

440 4460 4462 Water Meter Repair & Maint

440 4460 4463 Purification/Pump Maint/Sup

440 4460 4464 Dionized Water Service

440 4470 Repair & Maint Svcs - Sewer

440 4470 4470 Repair & Maint Svcs - Sewer

440 4470 4471 Main Line Repairs

440 4470 4472 Sewer System Repairs

440 4470 4473 Rehab Industrial Main Lines

440 4480 Repair & Maint Svcs - Electric

440 4480 4480 Repair & Maint Svcs - Electric

440 4480 4481 Security lighting rep / maint

440 4480 4482 Street lighting rep / maint

440 4480 4483 Signals rep / maint

440 4480 4484 Telephone circuit rental

440 4480 4485 Conductor rep / maint

440 4480 4486 R-O-W clearing




450 Other Purchased Services

450 4520 Insurance, Other than EE Benef

450 4520 4520 Automobile Insurance

450 4520 4521 Automobile Insurance-Credit

450 4520 4522 Property Insurance

450 4520 4523 Property Insurance-Credit

450 4520 4524 General Liability Insurance

450 4520 4525 Gen'l Liability Ins-Credit

450 4520 4526 Injuries/Damages NOT Pd-Carrie

450 4520 4527 Insured Damages Pd-Carrier

450 4520 4528 Insured Damages Pd-Third Party

450 4530 Communications

450 4530 4530 Telephone

450 4530 4531 Telephone-Credit

450 4530 4532 Postage

450 4530 4533 Postage-City Wide Credit

450 4530 4534 Postage-City Wide

450 4540 Advertising

450 4540 4540 Personnel Recruitment

450 4540 4541 Legal Ads

450 4540 4542 Equipment Ads

450 4540 4543 Sale of Property

450 4540 4544 Marketing

450 4550 Printing and Binding

450 4550 4550 Printing

450 4550 4551 Printing-Inserts

450 4550 4552 Printing Design Work

450 4570 Training

450 4570 4570 Employee Training

450 4570 4571 Customer Service Training

450 4580 Travel

450 4580 4580 Transportation

450 4580 4581 Boarding & Lodging

460 Supplies

460 4610 General Supplies

460 4610 4610 Office Supplies

460 4610 4611 Other Supplies, Mtrls & Equip

460 4610 4612 Uniforms & Clothing

460 4610 4613 Personal/Protective Clothing &

460 4610 4614 Safety Materials

460 4610 4615 Hardware and Bldg Materials

460 4610 4616 Street Signs

460 4610 4617 Swimming Pool Expenses

460 4610 4618 Non-Capital Assets

460 4610 4619 Refuse Containers

460 4610 4620 Commercial Containers

460 4610 4621 Winthrop - Garage parts

460 4610 4622 Garage parts

460 4610 4623 Small hand tools

460 4610 4624 Painting supplies

460 4610 4625 Cement and masonry supplies

460 4650 Energy




460 4650 4650 Natural Gas

460 4650 4651 PMPA

460 4650 4652 Southeastern Power Agency

460 4650 4653 Retail Electric Costs

460 4650 4654 Bottled Gas

460 4650 4655 Fuel Oil

460 4650 4656 Gasoline

460 4650 4657 Gasoline-Winthrop

460 4650 4658 Fuel Allocated to Other Depts

460 4650 4659 Diesel fuel

460 4660 Recreation Expenses

460 4660 4660 Concessions

460 4660 4661 Special Programs

460 4660 4662 Special Events

460 4660 4663 Community promotions

460 4660 4664 Accom tax - PRT exp

460 4660 4665 Accom tax - Citywide exp

460 4660 4666 York Cnty PRT Assist.

460 4670 Books and Periodicals

460 4670 4670 Memberships/Dues/Pub-single

460 4670 4671 Memberships/Dues/Pub-Citywide

460 4680 Chemical Supplies

460 4680 4680 Sulphur Dioxide

460 4680 4681 Alum

460 4680 4682 Chlorine & Chlorine Supplies

460 4680 4683 Sodium Chlorine

460 4680 4684 Phosphate

460 4680 4685 Fluoride

460 4680 4686 Lime

460 4680 4687 Other Chemical Expense

460 4680 4688 Polymer

460 4680 4689 Soda Ash

460 4690 Contract Materials

460 4690 4690 Contract Materials

460 4690 4691 Prior yr encumbered expense

470 Property

470 4710 Land

470 4710 4710 Land

470 4710 4711 Right-Of-Way

470 4720 Buildings

470 4720 4720 Building Acquisition

470 4720 4721 Capital Lease Pymts-Buildings

470 4720 4722 Building improvements

470 4730 Improvements Other than Bldgs

470 4730 4730 Non-Bldg Capital Improvements

470 4740 Machinery and Equipment

470 4740 4740 Office Machines

470 4740 4741 Radio Equipment

470 4740 4742 Computer Hardware

470 4740 4743 Tools & Work Equipment

470 4740 4744 New Automotive Equipment

470 4740 4745 Automotive Equip Replacement




470 4740 4746 Office Furniture

470 4740 4747 Building Fixtures

470 4740 4748 Computer Software - Major

470 4750 Electric Distribution System

470 4750 4750 Electric Distribution System

470 4750 4751 Poles New and Changeout

470 4750 4752 Electric Services - New

470 4750 4753 Electric meters - new

470 4750 4754 Electric conductors - new

470 4750 4755 Electric transformers - new

470 4750 4756 Street/secur lt/signals - new

470 4750 4757 Substation equip - new

470 4760 Water Distribution System

470 4760 4760 Water Distribution System

470 4760 4761 Distribution Mains

470 4760 4762 Water Meter

470 4770 Sewer Collection System

470 4770 4770 Sewer Collection System

470 4770 4771 New Distribution Mains

470 4770 4772 New Sewer Services

470 4780 Gain/Loss on Sale of Assets

470 4780 4780 Gain/Loss on Sale of Assets

480 Other Objects

480 4810 Garage Services

480 4810 4810 Garage Services

480 4820 Miscellaneous Accounts

480 4820 4820 Bad Debt Expense

480 4820 4821 Inventory Adjustments

480 4820 4822 Smart Choice Program

480 4820 4823 Gen'l Administrative Transfer

480 4820 4824 Senior Citizens Center

480 4820 4825 Awards

480 4820 4826 South Carolina Sales Tax

480 4820 4827 Overages and Shortages

480 4820 4828 R.F.A.T.S.

480 4820 4829 Juvenile Justice Fees

480 4820 4830 Safety Patrol

480 4820 4831 Owner Service Area

480 4820 4832 Full Cost Paving

480 4820 4833 Transfer Costs to Grants

480 4820 4834 Capital Projects

480 4820 4835 Other Operating Expense

480 4820 4836 Neighborhood Empowerment

480 4820 4837 United Neighborhood Partners

480 4820 4838 Neighborhood Matching Grants

480 4820 4839 Community Services

480 4820 4840 Transfer to Capital

480 4820 4841 State grant expenditures

480 4820 4842 Prop. sales - RHEDC

480 4820 4843 Water/sewer agreements

480 4820 4844 Fed grant expenditures - CDBG

480 4820 4845 Fed grant expenditures - HOME




480 4820 4846 Fed grant expenditures - Other

480 4820 4847 Cash Short/Over

480 4820 4848 Grant expend. - Local match

480 4820 4849 York County Emerg. Oper.

480 4820 4850 Cemetery Perpetual Maint

480 4820 4851 Huckle fund expenses

480 4820 4852 Huckle Grove

480 4820 4853 Memorial Tree Fund

480 4820 4854 Clean & Green Project Exp

480 4860 Debt Service Costs

480 4860 4860 Bond Principal

480 4860 4861 Bond Interest

480 4860 4862 Fiscal Agents Fees

480 4860 4863 Issuance Costs

480 4860 4864 Advance Refunding Escrow

480 4860 4865 Credit Principal - GAAP

480 4860 4866 Agents Fees

480 4860 4867 Bond Liquidity Fees

480 4860 4868 Capital lease payments

480 4870 Encumbered expenses

480 4870 4870 Encumbered exp from prior yr

480 4880 Volunteer Service Programs

480 4880 4880 Reserved-Rolling in Rock Hill

480 4880 4881 Reserved - Worthy Boys Camp

480 4880 4882 Reserved - Safety Patrol Trip

480 4880 4883 Reserved - D.A.R.E. Program

480 4880 4884 Reserved-Victim Assist - RHPD

480 4880 4885 Reserved-Victim Assist - Court

480 4880 4886 Reserved-Fund Bal Res.

480 4880 4887 Reserved-Downtown TI surplus

480 4880 4888 Reserved-No room for racism

480 4880 4889 Reserved-Revell baseball

480 4880 4890 Reserved-Other projects

480 4950 Depreciation Expense

480 4950 4950 Depr Exp-Vehicles

480 4950 4951 Depr Exp-FA Under Cap Lease

480 4950 4952 Depr Exp-Furn & Fixtures

480 4950 4953 Depr Exp-Office Equipment

480 4950 4954 Depr Exp-Radio Equipment

480 4950 4955 Depr Exp-Machinery & Equip

480 4950 4956 Depr Exp-Computer Equip

480 4950 4957 Depr Exp-Roads & Bridges

480 4950 4958 Depr Exp-Bldgs & Improvements

480 4950 4959 Depr Exp-Imp Not Bldgs

480 4950 4960 Depr Exp-System & Plant

480 4950 4961 Depr Exp-Equipment

490 Other Financing Uses

490 4900 Capital Leases

490 4900 4900 Capital Leases

491 IF Transfers out

491 4910 IF Transfers out




491 4910 4910 Operating transfers out

491 4910 4911 Bond cash wash account

999 Suspense/Clearing

999 9999 Suspense/Clearing

999 9999 9990 Internal Equip Chrgs Clearing

999 9999 9991 Benefits Reallocation Clearing

999 9999 9992 Labor clearing - std rate

999 9999 9993 Cash Clearing

999 9999 9999 Suspense

Documents

03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 … of accounts.pdf · GL414 ACCOUNT+ MASTER FILE LISTING Account Sub Acct. Det.Acct. Description 101 ... 121 0001 Special Assessment-Parkwood