Upload
dokhuong
View
217
Download
5
Embed Size (px)
Citation preview
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 1
SECTION A
PAGE 1
Chapter: OVERVIEW
Section: Chart of Accounts: An Explanation
Date: November 2016
NEBRASKA ACCOUNTING CODE MANUAL FOR COUNTIES Contents Chapter 1 OVERVIEW Chapter 2 BALANCE SHEET ACCOUNTS
A. Assets and Other Debits: Code and Definitions B. Liabilities and Other Credits: Code and Definitions
Chapter 3 FUND ACCOUNTS A. Numerical Fund Codes B. Citations and Definitions Chapter 4 REVENUE ACCOUNTS A. Numerical Revenue Codes B. Citations and Definitions Chapter 5 EXPENDITURE ACCOUNTS A. Expenditure Function Codes B. Expenditure Object Codes C. Code Definitions
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 1
SECTION A
PAGE 2
Chapter: OVERVIEW
Section: Chart of Accounts: An Explanation
Date: November 2016
The financial management processes of county governments vary; but in each county, resources are used
generally to provide for the health, safety, and general welfare of the citizens. County governments in Nebraska
collectively spend millions of dollars each year for these various functional activities. Officials of the State and
National government are also interested in information on the use of grants and shared revenues as well as
county resources. In addition, the citizen-taxpayer expects the county officials to be accountable in the use of
these county resources; for financial integrity and full disclosure of accounts; for compliance with applicable laws
and regulations in the use of county resources; and for efficient and economical use of county resources.
A certain commonality exists in the budgeting and accounting issue and problems that confront county officials.
For this reason the legislature determined it necessary to develop a uniform approach to accounting and
budgeting for the counties. This Manual has been developed by the State Auditor of Public Accounts in answer to
that requirement.
The goal involved in the preparation of this Manual is to inform, instruct, and to set guidelines for the use of the
uniform system of accounting for Nebraska counties. The material contained in this Manual is organized so that
the material can be supplemented as time and usage direct. The State Auditor of Public Accounts welcomes any
comments or suggestions that the user of this Manual would care to submit about the material contained herein.
CHART OF ACCOUNTS: AN EXPLANATION
The Chart of Accounts involves the arrangement of the accounts by classification according to types of accounts
and a coding system which identifies financial transactions. The Chart of Accounts becomes a framework for the
systematic reporting and accounting for county government transactions. The classification and coding structure
becomes an effective system only if used throughout the budgeting, accounting, and reporting cycles.
The basic code structure is a 14 digit numeric series using 18 positions and written as 0000 000 00 0 0000. The
code structure identifies individual county funds, the various types of recording accounts, and the detail of
expenditures. The first four digits are used to identify the individual funds. All financial transactions as well as the
accounts to which they will be posted must be separated into the proper fund. Each individual fund has a separate
code number which also identifies the fund by class or type of fund. The next five digits of the code structure is
the basic account code and identifies the account as an asset, a liability, a revenue source, or the function/activity
classification of an expenditure. Assets, liabilities, and revenue sources are completely identified by the first nine
digits of the code structure. The identification of an expenditure item requires additional classification using the
entire 14 digit code. The final five digits of the code structure are used to identify the specific service or
commodity for which funds were spent. When the accounting system uses the recommended code structure,
budget forms, and expenditure reports, the county will be able to identify total expenditures by object of
expenditure as well as by county office or activity.
MAJOR COMPONENTS OF THE CODE STRUCTURE
0000 000 00 0 0000
Code for Individual Funds ---------------------------------------------- | | | |
Basic Account Identification Code ----------------------------------- ----------- | | |
Object of Expenditure Code ------------------------------------------- ----------- ------------- | |
Sub-Object of Expenditure Code ------------------------------------- ----------- ------------- -------- |
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 1
SECTION A
PAGE 3
Chapter: OVERVIEW
Section: Chart of Accounts: An Explanation
Date: November 2016
The account classification and code structure given in the manual is a master classification list. Most of the
counties will not be using all of the accounts found in the Chart of Accounts. The county budget forms are
imprinted with a representative list of accounts which may not actually meet the specific county needs. The
counties are advised to select from this Chart of Accounts those accounts which are required to meet the local
situation.
CODE FOR INDIVIDUAL FUNDS
A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts which record
cash and other resources together with all related receipts, disbursements, liabilities, and unobligated balance.
The accounts are segregated for the purpose of recording financial entries of a specific activity in accordance with
special regulations, restrictions, or legal requirements. Every county should establish and maintain only those
funds required by law and by sound financial administration.
The code structure for identification of funds is a four position numeric series. The four digit number is able to
provide the flexibility needed to handle the many special funds used by counties. The classification of county
funds uses the standard classes of funds as recommended in GAAFR for governmental accounting systems. The
Fund code was arranged so that funds of the same general type are grouped within a specific set of numbers.
The fund classification and code structure is given below:
Code
Structure Classification of Funds
Governmental Funds
0100 County General Fund
0200- 2999 County Special Revenue Funds
3000- 3899 County Debt Service Funds
4000- 4999 County Capital Projects Funds
Proprietary Funds
5000- 5599 County Enterprise Funds
5900- 5999 County Internal Service Funds
Fiduciary Funds
6000- 9799 Trust and Agency Funds
Governmental Activities
9800 General Fixed Assets
9900 General Long Term Debt
Chapter "3" contains a numerical list of county fund codes. Where appropriate, the recommendation is to use a
General Fund Function code in accounting for the activity. The programs and activity of the counties should be
established in Funds according to this codification scheme. Should circumstances require the county to account
for a function in a specific fund not listed in Chapter "3," the State Auditor's Office will designate an open fund
number to be used for that purpose. Continued uniformity of the system requires that some central agency be
responsible for issuing Fund Codes, so all questions about the fund classification and codes should be directed to
the State Auditor's Office for clarification.
County General Fund
The County General Fund accounts for all revenues and expenditures of the county which are not accounted for in
other funds. It is usually the largest fund in terms of accounting activity, containing the financial records of most of
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 1
SECTION A
PAGE 4
Chapter: OVERVIEW
Section: Chart of Accounts: An Explanation
Date: November 2016
the county government activities. The General Fund normally is used to record a variety of revenues, including
property taxes, licenses and permits, rent, charges for current services, state-shared taxes, interest income, etc.
The General Fund resources finance a wide range of activities, including most of the current operations of the
county government. In addition, this fund may also have transactions with other funds operated by the county.
County Special Revenue Funds
The Special Revenue Funds are used to account for revenues derived from specifically earmarked taxes or other
earmarked revenue sources. Special Revenue Funds are usually required by statute or by special action of the
County Board to finance particular functions or activities of the county government and may have a definite, limited
life, or may remain in effect until discontinued or revised by appropriate legislative action. The Funds may be used
for a very limited purpose, such as the county share of visitor promotion, or it may finance an entire function of
government, such as county roads. In any event, the uses and limitations of each Special Revenue Fund are
specified by the legal authority creating it, and the resources of a given Special Revenue Fund generally cannot be
diverted to other uses. The amount and nature of the revenue sources which finance a particular facility or
function have a controlling influence on whether such sources should be accounted for as a Special Revenue
Fund or as an Enterprise Fund, see the discussion on this point under the Enterprise Fund description. Examples
of special revenue funds are those established for recording the operation of facilities such as libraries or for
recording particular functions or activities such as road and bridge construction, grants and county visitor
promotion.
County Debt Service Funds
Debt Service Funds are established to account for the payment of principal and interest of long-term general
obligation debt other than the indebtedness which is accounted for in the Enterprise Funds. The repayment of
bonds, issued for the purpose of an enterprise operation, may be accounted for in a Debt Service Fund, if
servicing the bond issue is through general taxation or from general revenues of the county.
County Capital Project Funds
Capital Project Funds are created to account for all resources used for the acquisition of capital facilities by a
county except those facilities acquired through the operation of an Enterprise Fund. Capital Projects are those
capital outlays financed by county resources which involved the construction of major, permanent facilities having
a relatively long life. Revenue sources for Capital Projects include proceeds from bond issues, earmarked taxes,
current revenue contributions from various funds, and revenues from other governmental units. A Capital Project
Fund is not required to record the acquisition of a fixed asset with comparatively limited life. These assets are
generally financed by current revenues or short-term obligations of the General Fund or a Special Revenue Fund.
As a general rule, the use of a Capital Project Fund is not required when the improvement is financed exclusively
from the current revenues of a particular fund and when long-term borrowing is not used to finance the acquisition.
County Enterprise Funds
Enterprise Funds are established to account for self-supporting activities of county government which render
services on a user charge basis to the general public. The typical enterprise fund operations in the counties are
hospital services and sanitation landfill operations. Other activities of a commercial nature which may be required
by local conditions include public housing, transportation systems, and recreational facilities. Enterprise activities
are those operations which are financed primarily by charges to consumers. The accounting procedures are
comparable to those employed in private enterprises. Some activities provided by county governments are
partially supported by charges to users and partially by general tax revenues. In these instances, the nature of the
principal revenue source or sources should determine whether the activity involved is to be accounted for as a
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 1
SECTION A
PAGE 5
Chapter: OVERVIEW
Section: Chart of Accounts: An Explanation
Date: November 2016
Special Revenue Fund or an Enterprise Fund. Specifically, if a substantial amount of the revenue used to finance
an activity is derived from user charges, the activity should properly be classified and accounted for in an
Enterprise Fund. Conversely, if a comparatively small part of the support of an activity comes from earnings, the
activity should be accounted for as a Special Revenue Fund. The existence of or the intention to issue bonds, the
redemption of which will be payable from earnings, is another factor to be used in determining the fund
classification. The existence of debt, payable from earnings of the operation, further emphasizes the self-
supporting nature of the operation and indicates an Enterprise Fund operation. These criteria are offered to assist
in classifying funds in a consistent pattern. The decision is important because the accounting requirements and
practices for the two categories of funds are dissimilar and will produce different operating results for any given
fiscal period.
County Internal Service Funds
Internal Service Funds are established for the financing and provision of services and commodities furnished by a
designated agency of the county to other departments or offices of the same county. Services and commodities
supplied exclusively from those public services which are accounted for in other funds. Typical examples of
Internal Service Funds are those established for county garages, data processing services, central purchasing
departments, and duplicating services.
Trust and Agency Funds
Trust and Agency Funds are set up for the purpose of accounting for tax collections and other revenue sources
received from various sources and held by the county in the capacity of trustee, custodian or agent for other
governmental entities. These funds contain only those accounts necessary to provide clearinghouse mechanisms
for cash resources which are collected by the county, held for a brief period, and then disbursed to authorized
recipients. Trust Funds and Agency Funds are alike in that the county has only a fiduciary responsibility to
account for the receipt and disbursement of monies which are recorded in the fund.
General Fixed Assets
General Fixed Assets are the county owned fixed assets not accounted for in an Enterprise Fund or an Internal
Service Fund. A clear distinction should be made between accounts representing fixed assets of proprietary funds
(Enterprise, Internal Service, and certain Trust Funds) and those of the other governmental funds. Fixed assets of
proprietary funds should be accounted for within the specific fund accounts. Those fixed assets which are not
accounted for in the proprietary funds are known as General Fixed Assets. General Fixed Assets reflect purposes
for which financial resources have been used and is principally a management tool and an accountability listing of
fixed assets purchased with county resources or which have been donated to the county. General Fixed assets
should be recorded at historical cost. A General Fixed Asset must possess three attributes: (1) tangible nature,
(2) a life longer than the current fiscal year, and (3) a significant value. Adequate accounting procedures and
records for fixed assets are essential to the protective custody of governmental property. The responsibilities of
stewardship involved in such large public investments is of importance to sound financial administration, and this
responsibility can be effectively discharged through adequate fixed asset accounting. Accounting for fixed assets
is also a prerequisite to the preparation of satisfactory and complete financial reports. An annual financial report of
a government unit will not meet the test of full disclosure if the report does not contain information on the fixed
assets of the county.
General Long-Term Debt
General Long Term Debt is established to account for the liability of the county for unmatured general obligation
long-term debt which is not a primary obligation of a proprietary fund. A clear distinction should be made between
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 1
SECTION A
PAGE 6
Chapter: OVERVIEW
Section: Chart of Accounts: An Explanation
Date: November 2016
the records of long-term liabilities of proprietary funds (Enterprise, Internal Service and some Trust Funds) and
those of the other government funds. Long-term liabilities of the proprietary funds are specific fund liabilities.
General Long-Term Debt includes all non-current liabilities of pension plans, lease purchase agreements,
judgments, and other similar commitments as well as the unmatured portions of general bonded indebtedness.
BASIC ACCOUNT IDENTIFICATION CODE
The five digit code structure used for the identification of the type of account is written (000 00) three digits, a
space, and two digits. The first three digits identify the account as an asset, a liability, a revenue source, or an
expenditure function/activity. The two additional digits provide for greater detail in the identification of the specific
account. The basic account identification and code structure is given below:
Code Structure Basic Account Identification
100 00-199 99 Assets
200 00-299 99 Liabilities
300 00-599 99 Revenue Sources
600 00-999 99 Expenditure Function/Activity
600 00-649 00 General Government Expenses
650 00-699 00 Public Safety Expenses
700 00-749 00 Public Works Expense
750 00-799 00 Public Health Expenses
800 00-849 00 Public Welfare Expenses
850 00-879 00 Culture & Recreation Expenses
880 00-899 00 Conservation of Natural Resource Expenses
900 00-949 00 Debt Service Expenses
950 00-999 00 Miscellaneous - Unclassified Expenses
Assets and Liabilities
Asset and Liability accounts refer to certain ledger accounts maintained under the Accounting and Budgeting
System. The balance sheet accounts are coded in two numerical series. The 100 00 series is used for those
accounts which represent county assets or other balance sheet debits. The 200 00 series indicates accounts
representing liabilities or other balance sheet credits. The same account title may be used by several funds. Each
transaction must, therefore, be identified by the appropriate fund code. Chapter 2 contains a listing of account
titles and the numerical codes for the balance sheet accounts to be used by Nebraska counties. The explanation
given for each account title is intended to explain the purpose of the account as well as to provide an illustration of
a transaction which would normally give rise to the need for that account.
Revenue Sources
The principle means used in classification of revenues is the Fund and the source of the revenue. The Accounting
and Budgeting System uses four classifications for revenue sources: (1) Taxes, (2) Licenses and Permits, (3)
Intergovernmental Revenues, and (4) Fees and other Miscellaneous Revenue. The classifications also permit
Fees and Miscellaneous Revenue to be further classified by county office source. The revenue source code is a
five digit number series, the last two digits permitting further specialized classification of sources. Revenue
sources in the Accounting and Budgeting System are to be found in the 300 00 through 500 00 series. The
complete identification of the revenue source requires the Fund code to be added. Examples of revenue source
coding as used in the System are as follows:
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 1
SECTION A
PAGE 7
Chapter: OVERVIEW
Section: Chart of Accounts: An Explanation
Date: November 2016
a) The 2005 Property Taxes levied for the General Fund
................................................................................ 0100 305 05
Fund code for the General Fund -------------------------- | |
Revenue source code for 2005 Property Taxes ----- -------- |
b) A license issued to a Trailer Court
0100 321 01
Fund code for the General Fund -------------------------- |
Revenue source code for Trailer Court Licenses ----- -------- |
c) Receipt of a filing fee from candidate for county office
------------------------------------------------------------------ 0100 371 06
Fund code for the General Fund ------------------------ | |
Revenue source code for Filing Fees ------------------ -------- |
Expenditure Function/Activity
The functional classification used in this Manual recognizes the major responsibilities of county government: (1)
general governmental operations, (2) public safety, (3) public works, (4) public health, (5) public welfare, (6)
culture and recreation, (7) conservation of natural resources, (8) debt service, and (9) miscellaneous activities.
The classification system is designed to bring together by functions (i.e., finance and administration, law
enforcement, highway and roads), the information on county activities (i.e., county treasurer, county sheriff, bridge
and road construction.) This system facilitates easy identification of expenditures by functional coding, as well as
activities coding for management decisions, and enables systematic reporting of activity operating costs across
county funds for information and comparison by citizens and officials.
General Government is a major functional area which includes the activities for the legislative, judicial, financial
and administrative operations of the county. Also included in this category are miscellaneous activities associated
with the support of those functions and other miscellaneous governmental services.
Public Safety is the functional title for those activities which have as their objective the protection of persons and
property. The activities in this area include law enforcement, corrections, and emergency and protective
operations of the county.
Public Works is the functional area in counties which includes those activities associated with road and bridge
construction and maintenance as well as sanitation operations. Included in this group are the current operating
expenditures associated with the Highway Superintendent, County Surveyor and County Engineer.
Public Health is the functional area which includes all activities involved in the conservation and improvement of
public health. Included under this area are the health administration of specialized health programs.
Public Welfare is another functional area and includes all activities associated with public assistance and
institutional care for individuals of the county who are economically unable to provide essential needs for
themselves. Included in this area are the medical and economic assistance activities, and child and senior citizen
programs.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 1
SECTION A
PAGE 8
Chapter: OVERVIEW
Section: Chart of Accounts: An Explanation
Date: November 2016
Culture-Recreation is the functional area of expenditures which includes the cultural and recreational facilities
maintained for the benefit of the citizens of the county. Included within this function are museums, historical
landmark activities, fairs and 4-H operations, libraries, parks, and community building operations.
Conservation of Natural Resources is an expenditure functional area which includes those activities of the county
associated with the conservation and development of natural resources, such as water, soil, minerals, and forests,
and protection activities from natural disasters such as floods.
Debt Service is the expenditure functional area for identifying interest and principal payments for general debt of
the county.
Miscellaneous is a functional area which includes those activities of the county that cannot be otherwise classified.
Included in this class of expenditures is the accountability for the unemployment compensation liability of the
county, capital acquisitions of governmental buildings or facilities, and miscellaneous activities or disbursements
having no specified function.
OBJECT OF EXPENDITURE CODE
The final five digits of the code structure are used to identify in detail the expenditures of the county. Assets,
Liabilities, and Revenue Sources do not have these expenditure classifications. Expenditures are classified by
object and sub-object of the expenditure. The final five digits of the code are written (0 0000) one digit, a space,
and four digits. The first digit identifies the expenditure in one of the seven objects of expenditure; the other four
digits are used to identify the specific service or commodity purchased. The seven objects of expenditure are as
follows:
Code Object of Expenditure
1 Personal Services
2 Operating Expenses
3 Supplies and Materials
4 Equipment Rental
5 Capital Outlays
6 Debt Servicing
7 Transfers
Personal Services. Code "1" identifies expenses for salaries, wages, and all related employee benefits provided
for county officials and employees, The sub-object codes enable further identification of personal services by
county officials, by regular and part-time, as well as identifying the county share of various employee benefits.
Operating Expenses. Code "2" is used to identify the normal recurring expenses of maintaining the offices or
program location, and of operating the program. Utility costs, insurance, equipment repair, and travel expenses
are some specific examples of operating expenses found in the sub-object codes of operating expenses. Others
include those expenses which are required by the various county offices in the administration of their assigned
functions.
Supplies and Materials. Code "3," with the sub-object codes for this category provides for the identification of the
various articles and commodities which are consumed or materially altered when used. Office supplies and
operating materials constitute the principle types of expenditures in the Code "3" classification.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 1
SECTION A
PAGE 9
Chapter: OVERVIEW
Section: Chart of Accounts: An Explanation
Date: November 2016
Equipment Rental. Code "4" is used to identify the expenditures of the county for the rental of all types of
equipment, land and buildings or other facilities.
Capital Outlays. Code "5" identifies outlays of county resources which result in the acquisition of or the addition to
the fixed assets of the county. Road and Street Construction Contracts are included in the sub-object
classification codes for this category of expenditure.
Debt Servicing. Code "6" was established to identify the payments of principal or interest on county indebtedness.
Sinking fund payments which will eventually apply to the reduction of debt should also be coded in this category of
expenditures.
Transfers. Code "7" is listed as an object of expenditure classification for interfund transfers. A non-budgeted
emergency cash loan would be an example of a code "7" item.
SUB-OBJECT OF EXPENDITURE CODE
The sub-object classification of expenditures is quite detailed. Counties are advised to pick from the listing those
expenditure sub-object classification which are needed. The object and sub-object of expenditures are important
in the preparation of the budget. Budget preparation requires the listing for each county office/activity the various
anticipated expenditures. These expenditures must be classified by Object and Sub-object. Budget totals are
prepared by Fund, but within each fund the objects of expenditures are identified in totals. The objects and sub-
objects of expenditures are also basic in a comparison of the actual expenditures to the anticipated.
Examples of coding expenditures are given below: Note that each expenditure is identified first by fund, then by
function/activity, and finally by object and sub-object of expenditure.
a) Salary payment of the Chief Deputy County Clerk ................... 0100 602 00 1 0201
Fund code for the General Fund ---------------------------------- --- | | | |
Function/Activity code for County Clerk-------------------------- --- ------ | | |
Object code for Personal Services -------------------------------- --- ------ ------ | |
Sub-object code for Chief Deputy's Salary ---------------------- --- ------ ------ ---- |
b) Payment for culvert used in road construction ......................... 0300 704 00 3 0206
Fund code for County Road Fund--------------------------------- --- | | | |
Function/Activity code for Bridge and Road Construction --- ------ | | |
Object code for Supplies and Materials-------------------------- --- ------ ------ | |
Sub-object code for culverts ---------------------------------------- --- ------ ------ ---- |
c) Payment on lease of photo copy equipment used in the
County Assessor's Office .......................................................... 0100 605 00 4 0202
Fund code for the General Fund ---------------------------------- --- | | | |
Function/Activity code for County Assessor -------------------- --- ------ | | |
Object code for Equipment Rental -------------------------------- --- ------ ------ | |
Sub-object code for Data Processing Equipment ------------- --- ------ ------ ---- |
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 2
SECTION
PAGE
Chapter: BALANCE SHEET ACCOUNTS
Section: Chapter Contents
Date: November 2016
Section Page
A Assets and Other Debits: Code and Definitions 2-A-1
B Liabilities and Other Credits: Code and Definitions 2-B-1
NOTE 1: In order to maintain uniformity in the Numerical Codes, please contact the Auditor of Public Accounts
office for assignment of new account numbers.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 2
SECTION A
PAGE 1
Chapter: BALANCE SHEET ACCOUNTS
Section: Assets and Other Debits
Date: November 2016
CODE DEFINITION
ASSETS AND OTHER DEBITS. A balance sheet heading covering not only assets but other accounts
which normally have debit balances.
ASSETS-OTHER THAN FIXED
101.00 CASH. Cash on deposit with the Treasurer.
102.00 PETTY CASH AND REVOLVING FUNDS. Change, petty cash and revolving funds used in the
various offices. These funds may only be established as authorized by Statute.
103.00 CASH WITH FISCAL AGENT. Deposits with fiscal agents, such as commercial banks, for the
payment of bonds and interest.
104.00 CASH VENDOR/PAYROLL IMPREST. The County Clerk would debit this account with money
received from the County Treasurer for payment of county claims. Credits to this account would be
the amount of the checks written for payment of claims.
105.00 TAXES RECEIVABLE-CURRENT. The uncollected portion of taxes which a fund has levied and
which has become due, but on which no penalty for non-payment attaches.
107.00 TAXES RECEIVABLE-DELINQUENT. Taxes remaining unpaid on and after the date on which a
penalty for non-payment attaches. The unpaid balances continue to be delinquent taxes until paid,
abated, or converted to tax liens.
111.00 TAXES LIENS RECEIVABLE. Legal claims against property which have been exercised because of
non-payment of delinquent taxes, interest, and penalties.
115.00 ACCOUNTS RECEIVABLE. Amounts owing on open accounts from private persons, firms, or
corporations for goods and services furnished by governmental unit.
131.00 DUE FROM-------FUND. To record amounts owed to a particular fund by another fund in the same
governmental unit for goods sold and services rendered. Includes only short-term obligations on open
account.
133.00 INTERFUND LOANS RECEIVABLE. An asset account used to record temporary loans between
funds in the same governmental unit.
141.00 INVENTORY OF SUPPLIES. Cost value of supplies on hand. This account will be offset by Account
245, Reserve for Inventory of Supplies.
151.00 INVESTMENTS. Securities held for the production of income in the form of interest or dividends.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 2
SECTION A
PAGE 2
Chapter: BALANCE SHEET ACCOUNTS
Section: Assets and Other Debits
Date: November 2016
CODE DEFINITION
FIXED ASSETS Fixed Asset Accounts should be maintained to indicate assets allocated to each department.
161.00 LAND. Acquisition value of land owned by a governmental unit. If land is purchased, this account
includes the purchase price and costs such as legal fees, filling and excavation costs, and the like
which are incurred to put the land in condition for its intended use. If land is acquired by gift, the
account reflects its appraised value at the time of acquisition.
162.00 BUILDINGS. Acquisition value of permanent structures used to house persons and property owned
by the governmental unit. If buildings are purchased or constructed, this account includes the
purchase or contract price of all permanent buildings and fixtures attached to and forming a
permanent part of such buildings. If buildings are acquired by gift, the account reflects their appraised
value at time of acquisition.
162.01 ALLOWANCE FOR DEPRECIATION - BUILDING (CREDIT). The accumulation of periodic credits
made to record the expiration in the service life of buildings which is attributable to wear and tear
through the use and lapse of time, obsolescence, inadequacy or other physical or functional cause.
This account is shown in the balance sheets of ENTERPRISE and INTERNAL SERVICE funds as a
deduction from BUILDINGS in order to arrive at the net book value of buildings.
163.00 IMPROVEMENTS OTHER THAN BUILDINGS. The acquisition value of permanent improvements,
other than buildings, which add value to land. Examples of such improvements are fences, retaining
walls, sidewalks, pavements, gutters, tunnels and bridges. If the improvements are purchased or
constructed, this account contains the purchase or contract price. If improvements are obtained by
gift, it reflects the appraised value at time of acquisition.
163.01 ALLOWANCE FOR DEPRECIATION - IMPROVEMENTS OTHER THAN BUILDINGS (CREDIT).
Used in the same manner as the account ALLOWANCE FOR DEPRECIATION - BUILDING.
164.00 EQUIPMENT. Tangible property of a more or less permanent nature, other than land, buildings, or
improvements thereto, which is useful in carrying on operations. Examples are machinery, tools,
trucks, cars, furniture, and furnishings.
164.01 ALLOWANCE FOR DEPRECIATION - EQUIPMENT (CREDIT). Used in the same manner as the
account ALLOWANCE FOR DEPRECIATION - BUILDINGS.
165.00 CONSTRUCTION WORK IN PROGRESS. The cost of construction work undertaken but not yet
completed.
171.00 ESTIMATED REVENUES. The amount of revenues estimated per budget to be received during the
fiscal period. At the end of such period, the account is closed out and does not appear in a balance
sheet prepared as of the close of the fiscal period.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 2
SECTION A
PAGE 3
Chapter: BALANCE SHEET ACCOUNTS
Section: Assets and Other Debits
Date: November 2016
CODE DEFINITION
FIXED ASSETS, CONTINUED
172.00 REVENUES (CREDIT). The increase in ownership equity of a fund during a designated period of
time. Appears only in a balance sheet prepared during the fiscal period and is shown as a deduction
from account, ESTIMATED REVENUES, to arrive at the amount of estimated revenues remaining to
be realized. At the end of the fiscal period, it is closed out and does not appear in a balance sheet
prepared as of the close of the fiscal period.
181.00 AMOUNT AVAILABLE IN DEBT SERVICE FUNDS - BOND PAYMENT. An account in the general
long term debt group which designates the amount of assets available in a Debt Service Fund for the
retirement of bonds. (Exclude those revenue bonds that are part of an Enterprise Fund.)
182.00 AMOUNT TO BE PROVIDED FOR PAYMENT OF GENERAL OBLIGATION AND REVENUE
BONDS. An account in the general long term debt group of account which designates the amount to
be provided in future periods from taxes or other general revenue to retire outstanding general
obligation serial or revenue bonds. (Exclude revenue bonds which are part of an Enterprise Fund.)
185.00 COUNTY CLERK. The County Treasurer would debit this account with the money paid to the County
Clerk for payment of county claims. For counties using the vendor/payroll imprest account. This
account can also be used for disbursements paid by the County Treasurer.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 2
SECTION B
PAGE 1
Chapter: BALANCE SHEET ACCOUNTS
Section: Liabilities and Other Credits
Date: November 2016
CODE DEFINITION
LIABILITIES AND OTHER CREDITS. A balance sheet heading which covers liabilities as well as other
accounts which normally have credit balances.
LIABILITIES - OTHER THAN LONG-TERM
201.00 WARRANTS PAYABLE. The amount of operating warrants issued and outstanding. The account will
be used only by counties not utilizing the imprest checking account system to pay county claims. The
County Clerk would credit the account with the total of the warrants written, and the County Treasurer
would debit the account with the amount of warrants paid. The difference between the two accounts
would reflect the outstanding warrants.
202.00 ACCOUNTS PAYABLE. Liabilities for goods and services evidenced by vouchers which have been
preaudited and approved for payment, but which have not been paid.
206.00 CONTRACTS PAYABLE. Amount due on contracts for assets, goods, and services received by a
governmental unit.
206.01 CONTRACTS PAYABLE - RETAINED PERCENTAGE. Liability on account of construction contracts
which have been completed but on which part of the liability has not been paid pending final inspection
or the lapse of a specific time period or both. The unpaid amount is usually a stated percentage of the
contract price.
206.02 CONSTRUCTION CONTRACTS PAYABLE. Amount due by a governmental unit on contracts for
construction of buildings, structures and other improvements.
207.00 DUE TO --------- FUND. Used to indicate amounts owed by a particular fund to another fund in the
same governmental unit. These amounts include only short-term obligations on open account.
210.00 INTERFUND LOANS PAYABLE. A liability account used to record temporary loans between funds in
the same governmental unit.
211.00 MATURED BONDS PAYABLE. Bonds which have reached or passed their maturity date, but which
remain unpaid.
212.00 MATURED INTEREST PAYABLE. Interest on bonds which have reached their maturity date, but
which remain unpaid.
218.00 PAYROLL TAXES WITHHELD AND ACCRUED. Liability for employee deductions and employer's
share of matching benefits other than payroll taxes which have been accrued, but not yet paid.
218.01 FEDERAL WITHHOLDING TAX.
218.02 STATE WITHHOLDING TAX.
218.03 F.I.C.A. WITHHELD AND ACCRUED.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 2
SECTION B
PAGE 2
Chapter: BALANCE SHEET ACCOUNTS
Section: Liabilities and Other Credits
Date: November 2016
CODE DEFINITION
LIABILITIES - OTHER THAN LONG-TERM, CONTINUED
218.04 RETIREMENT WITHHELD AND ACCRUED.
218.05 HEALTH, DENTAL, LIFE INSURANCE
218.06 SAVINGS BOND WITHHELD.
218.07 DEFERRED COMPENSATION.
218.08 UNION DUES
218.09 CREDIT UNION
218.10 GARNISHMENTS
218.11.1 PRETAX INSURANCE
218.12 FLEX PLAN
220.00 DEPOSITS. Liability for deposits made for any purpose.
LONG-TERM LIABILITIES
231.00 BONDS PAYABLE. The face value of bonds issued and unpaid.
OTHER CREDITS AND DEBITS
241.00 APPROPRIATIONS. Authorizations granted by the County Board to make expenditures and to incur
obligations for specific purposes. This account appears in a balance sheet prepared during the fiscal
period. At the end of the fiscal period, account is closed out and does not appear in the balance
sheet.
242.00 EXPENDITURES (DEBITS). This account appears in balance sheets prepared during the fiscal
period and designates the total of expenditures charged against appropriations during such period.
The account is shown in each balance sheet as a deduction from APPROPRIATIONS account, to
arrive at the unexpended balance of total appropriations. At the end of the fiscal period, the account is
closed out and does not appear in the balance sheet. This account is a summary of subsidiary
expenditure accounts.
243.00 ENCUMBRANCES (DEBIT). Obligations in the form of purchase orders, contracts, or salary
commitments which are chargeable to an appropriation and for which a part of the appropriation is
reserved. In an interim balance sheet, encumbrances are deducted along with the expenditures from
APPROPRIATIONS, to arrive at the unencumbered balance of appropriations. At the end of the fiscal
period the account is closed out and does not appear in the balance sheet.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 2
SECTION B
PAGE 3
Chapter: BALANCE SHEET ACCOUNTS
Section: Liabilities and Other Credits
Date: November 2016
CODE DEFINITION
OTHER CREDITS AND DEBITS, CONTINUED
244.00 RESERVE FOR ENCUMBRANCES. Segregation of a portion of a fund balance to provide for
unliquidated encumbrances.
245.00 RESERVE FOR INVENTORY OF SUPPLIES. Segregation of a portion of a fund balance to indicate
that assets equal to the amount of the reserves are tied up in inventories and are, therefore not
available for appropriation.
246.00 RESERVE FOR INTERFUND LOANS. A reserve which represents the segregation of a portion of a
fund balance to indicate that assets equal to the amount of the reserve are tied up in a loan to another
fund and are therefore, not available for appropriation.
248.00 REIMBURSEMENT CONTROL. This account represents the total of all non-revenue receipts. This
control account will always be closed to fund balance at the end of each budget period.
249.00 RESERVE FOR TAXES RECEIVABLE. Contra account for taxes receivable for counties not on
accrual basis.
251.00 CONTRIBUTION FROM GOVERNMENTAL UNIT. An equity account in an Enterprise Fund which
shows the amount of permanent fund capital contributed to the enterprise by the governmental unit
from general government revenues and resources. A similar account may be used in an Internal
Service Fund.
262.00 COUNTY TREASURER. The County Clerk will credit this account with the money received from the
County Treasurer for payment of county claims.
271.00 FUND BALANCE. The excess of the assets of a fund over its liabilities and reserves except in the
case of funds subject to budgetary accounting where, prior to the end of a fiscal period, it represents
the excess of the fund's assets and estimated revenues from the period over its liabilities, reserves,
and appropriations for the period.
271.01 ADJUSTMENTS TO FUND BALANCE - CANCELLED PRIOR YEAR OUTSTANDING WARRANTS.
272.00 RETAINED EARNINGS. The accumulated earnings of an Enterprise Fund which have been retained
in the fund and which are not reserved for any specific purpose.
280.00 INVESTMENT IN GENERAL FIXED ASSETS. An account in the General Fixed Assets Account
Group which represents the governmental unit's equity in general fixed assets. The balance of this
account is subdivided according to the source of funds which financed the asset acquisition, such as
General Fund Revenues, etc.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION
PAGE
Chapter: FUND ACCOUNTS
Section: Chapter Contents
Date: November 2016
Section Page A Numerical Fund Codes 3-A-1
B Citations and Definitions 3-B-1
NOTE 1: In order to maintain uniformity in the Numerical Codes, please contact the Auditor of Public Accounts
office for assignment of new account numbers.
NOTE 2: The Numerical Code for Trust and Agency Funds are to be assigned by each county to meet their
particular needs to identify individual districts. (i.e. School District No. 23 could be coded 6123 for the
General Fund and number 6223 for the Bond Fund, etc.)
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION A
PAGE 1
Chapter: FUND ACCOUNTS
Section: Numerical Fund Codes
Date: November 2016
CODE TITLE
0100 COUNTY GENERAL FUND
0200-2999 SPECIAL REVENUE FUNDS
0200 Road
0300 Road/Bridge
0301 Road Equipment
0302 Hard Surface Road
0303 Road Escrow
0400 Rural Mail Routes
0500 Emergency Bridge
0600 Federal Aid - Roads
0650 Road / Bridge Buyback Program
0700 Special Road
0800 Road/Bridge Construction
0801 Road/Bridge Sinking
0802 Road/Bridge Improvement
0900 Other Special Revenue Fund
0901 Equipment Reserve
0903 Building/Land Improvement
0920 Chromatograph
0940 Communication Equipment Sinking
0942 Communication Tower
0945 Geographical Information System
0947 Information Technology
0950 Equipment Sinking
0960 Planning and Zoning
0970 Public Works Fund
0980 Child Support Agreement - Clerk of District Court
0985 Child Support Agreement - County Attorney
0990 Visitor's Promotion Fund
0995 Visitor's Improvement Fund
1000 Fair Operating Fund
1025 Fair Sinking Fund
1050 Extension Office
1100 Reappraisal
1150 Register Deeds Preservation and Modernization Fund
1200 Employment Security Act Fund
1225 Retirement Fund
1250 Health Savings Fund
1275 Insurance Fund
1280 Liability Claim Reserve
1285 Sick / Vacation Claim Reserve
1290 Employee Wellness Program
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION A
PAGE 2
Chapter: FUND ACCOUNTS
Section: Numerical Fund Codes
Date: November 2016
1300 Property Tax Reimbursement
1500 Relief/Medical Fund
1700 Institutions Fund
1800 Horse Arena
1900 Veteran's Aid Fund
2000 Library Fund 1
2001 Library Fund 2
2050 Bookmobile
2100 Culture and Recreation
2200 Handi-Bus Fund
2201 Intercity Bus
2250 Senior Citizen Service Center
2255 Senior Citizen Services Savings
2300 Alcoholic Safety Action Program (ASAP)
2330 Juvenile Diversion
2340 Court Appointed Special Advocate (CASA)
2350 Alcohol Diversion
2355 Diversion Program
2356 STOP Program
2360 Drug Law Enforcement and Education Fund
2375 Drug Testing Fund
2380 Multi-County Drug Enforcement
2390 Drug Court
2410 Federal Drug Law Enforcement
2411 Federal Drug Law Enforcement 2
2415 Immigration and Customs Enforcement (ICE)
2420 DARE
2430 Canine (K-9)
2500 Federal Grants
2501 Federal Grant Fund #1
2502 Federal Grant Fund #2
2503 Federal Grant Fund #3
2504 Federal Grant Fund #4
2512 Victim's Assistance Programs (Federal Grants and Others)
2516 Crime Against Child Grant
2605 Community Development Grant
2606 Community Development Block Grant #2
2607 Community Development Block Grant #3
2608 Community Development Block Grant #4
2650 Recovery Zone Rebate Fund
2680 Employee Recognition Fund
2700 Inheritance Tax Fund
2750 Sinking Fund
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION A
PAGE 3
Chapter: FUND ACCOUNTS
Section: Numerical Fund Codes
Date: November 2016
CODE TITLE
2800 Lottery Fund
2850 Keno Lottery
2860 Keno Reserve
2900 Health Department Fund
2910 911 Emergency Management
2913 911 Wireless Service Fund
2914 911 Wireless Service Holding Fund
2915 Emergency Management
2918 Regional Emergency Management Fund
2920 Water Control Fund
2930 Law Enforcement Range
2940 Law Enforcement Center
2960 Law Enforcement – Operating
2965 Commissary Fund
2970 Juvenile Facility – Operations
2980 Predatory Animal Control
2985 Prairie Dog Control
3000-3999 DEBT SERVICE FUNDS
3000 Courthouse Bond
3100 Hospital Bond
3200 Nursing Home Bond #1
3201 Nursing Home Bond #2
3300 Jail Bond
3400 Other Debt Service Funds
3700 Highway Bonds
4000-4999 CAPITAL PROJECTS FUNDS
4000 Courthouse Building
4003 City/County Building
4010 Handicapped Accessibility Fund
4020 Infrastructure Damage/Disaster
4025 Fair Building Fund
4050 County Buildings
4100 Hospital Building Fund
4200 Jail/Correctional Complex Fund
4210 Justice Center Fund
4300 Nursing Home Building Fund
4400 Museum Building Fund
4600 Other Capital Projects Funds
4700 Flood Control
4800 Airport
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION A
PAGE 4
Chapter: FUND ACCOUNTS
Section: Numerical Fund Codes
Date: November 2016
CODE TITLE
5000-5599 ENTERPRISE FUNDS
5000 Hospital Operating and Maintenance
5001 Hospital Special
5100 Nursing Home Operating and Maintenance
5101 Nursing Home Special
5200 Sanitary Landfill
5250 Waste Disposal
5300 Airport Operating
5400 Noxious Weed Control
5401 Noxious Weed Other
5500 Other Enterprise Funds
5501 Historical Society / Museum Operating
5502 Ambulance Service
5503 Ambulance Sinking
5510 Park and Recreation Operating
5900-5999 INTERNAL SERVICE FUNDS
5900 Internal Service Fund
5905 Central Communications
6000-9799 TRUST AND AGENCY FUNDS
6000-6099 STATE
6001 State General
6002 State General Titles
6003 Overload Fines
6005 State Highway Trust – M.V. Registrations
6006 State Driver's License and I.D. Cards
6007 State Recreation Road
6009 State Sales Tax
6010 Snowmobile Trail
6013 Grain Hauling/Carnival Permits
6014 Boat Registration Fees
6016 County Sales Tax
6017 State License Plate Fee
6019 City Sales Tax
6020 Snowmobile - State General
6021 New Tire Fee
6022 Retail / Miscellaneous Sales Tax
6024 Message / Prestige Plates
6026 Boat Sales Tax
6027 ATV Sales Tax
6028 Spirit Plate Fee
6029 Motor Vehicle Fees
6030 Motor Vehicle Titles
6033 Motor Vehicle Emergency Medical System
6034 DMV Spirit Plate
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION A
PAGE 5
Chapter: FUND ACCOUNTS
Section: Numerical Fund Codes
Date: November 2016
6040 Organ Tissue Donor
6047 DMV Security Surcharge
6048 Ignition Interlock Device
6049 DMV Drivers License Cash Fund
6050 DMV Registration Cash Fund
6051 DMV Insurance Database
6052 Consumer Protection Fund
6053 State Patrol Cash Fund
6054 Motor Vehicle Industry Licensing Fund
6055 DMV Title Fund
6056 DMV Gold Star
6057 Veteran Cemetery Fund
6058 Highway Trust Specialty Fund
6059 DMV Organization Plate Fund
6060 DMV Special Interest Fund
6061 DMV Sesquicentennial Plate Fund
6062 Historical 150 Fund
6063 DMV Military Honor Code Fund
6064 Aquatics Fund
6065 Mountain Lion Plates DMV Fund
6066 Mountain Lion Plates Game & Parks Fund
6067 Breast Cancer Plate Fund
6068 MV Tax DMV Fund
6100-6899 SCHOOLS
6100 School General
6200 School Bond
6300 School Building
6400 School Property Tax Reimbursement
6500 Fines and Licenses
6600 Qualified Capital Purpose Undertaking
6800 Hazardous Material Abatement/Handicapped Accessibility
6900-7099 EDUCATIONAL SERVICE UNITS
6900 General
7000 Bond
7100-7299 TECHNICAL COMMUNITY COLLEGES
7100 General
7200 Bond
7250 Capital Improvement
7260 ADA
7300-7499 NATURAL RESOURCES DISTRICTS
7300 General
7400 Bond
7450 Occupation Tax
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION A
PAGE 6
Chapter: FUND ACCOUNTS
Section: Numerical Fund Codes
Date: November 2016
7600-7699 CEMETERY DISTRICTS
7600 General
7700-7899 FIRE DISTRICTS
7700 General
7800 Sinking
7820 Bond
7880 MFO Mutual Finance Organization
7900-8099 SANITARY IMPROVEMENT DISTRICTS
7900 General
8000 Bond
8100-8299 HOSPITAL / HEALTH DISTRICTS
8100 General
8200 Bond
8300-8399 RECLAMATION DISTRICTS
8300 General
8350 Bond
8400-8499 WATER DISTRICTS
8400 Irrigation Districts
8450 Drainage Districts
8500-8599 RAILROAD TRANSPORTATION SAFETY DISTRICT
8500 General
8550 Bond
8600-8799 MUNICIPALITIES
8600 General
8650 County Road Levy
8675 Township Road Levy
8700 Bond
8710 Municipal Ambulance
8711 Rural Ambulance
8800-9199 TOWNSHIPS
8800 General
8900 Bond
9000 Library
9100 Cemetery
9200-9299 AGRICULTURAL SOCIETY
9200 General
9201 Capital Outlay (Building)
9300-9399 HISTORICAL SOCIETY / MUSEUM
9300 General
9350 Bond
9400-9499 MISCELLANEOUS GOVERNMENTAL SUBDIVISIONS
9450 Airport Authority - General
9455 Airport Authority – Special
9460 Airport Authority - Capital
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION A
PAGE 7
Chapter: FUND ACCOUNTS
Section: Numerical Fund Codes
Date: November 2016
CODE TITLE
9500-9599 HOLDING FUNDS
9501 Redemption
9502 Partial Payments
9503 Homestead Allocation
9504 Property Tax Credit
9505 Carline Tax
9506 Pro-Rate Motor Vehicle Tax
9507 In Lieu of Tax - Housing Authority
9508 In Lieu of Tax - 5% Gross
9509 In Lieu of Tax - Regular (1957)
9510 Nameplate Capacity Tax
9511 Tentative Inheritance Tax
9512 Estray
9513 Abandoned Motor Vehicle
9514 U.S. Entitlement Funds - (PL94-565, Sec. 3)
9515 Undistributed Tax
9516 Personal Property Tax Credit
9517 Tax Abatement Fund
9518 Refunds
9522 Insurance Fund
9523 Advertising
9524 Sales Tax Fund
9540 Petty Cash Fund
9550 Unclaimed Property
9560 Clearinghouse Fund
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION B
PAGE 1
Chapter: FUND ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE TITLE
GENERAL FUND: To account for all revenues and expenditures not allocated to another fund, financing
the principle services of the county.
0100 GENERAL FUND
One of the budgetary funds which may expend revenues only for purposes authorized by
appropriation. The major sources of revenue usually are the general property tax, allocations
from state shared revenues, licenses, permits, and fees of county officials.
SPECIAL REVENUE FUNDS: To account for the proceeds of specific revenue sources or to finance
specified activities as required by law. (Exception: Enterprise revenues and activities)
0200 ROAD FUND
Statutory Citation: Section 39-1904.
Purpose: To account for taxes levied and collected, and other resources, and expenditures of
such moneys for the establishment, improvement, maintenance, and abandonment of public
roads of the county in accordance with Chapter 39, Articles 14-20.
(Note: taxes levied under the above citation must be shared with cities and villages in the county)
0300 ROAD / BRIDGE FUND
Purpose: To account for the revenue and expenditure of such moneys for necessary road and
bridge maintenance, construction and improvements.
(Note: Taxes should not be levied under this code)
0500 EMERGENCY BRIDGE FUND
Statutory Citation: Section 39-802.
Purpose: To account for taxes levied and collected and the expenditure of such funds as directed
by the county boards for the emergency construction or repair of bridges.
0990 VISITORS PROMOTION FUND
Statutory Citation: Sections 81-3702, 81-3716 and 81-3717.
Purpose: To account for taxes collected and expenditure of such monies to promote, encourage
and attract visitors to come to the county and use the travel and tourism facilities.
0995 VISITORS IMPROVEMENT FUND
Statutory Citation: Sections 81-3702, 81-3716 and 81-3717.
Purpose: To account for taxes collected and expenditure of such monies to improve the visitor
attractions and facilities.
1000 FAIR OPERATING FUND
Statutory Citation: Section 2-229.
Purpose: To account for taxes levied and collected and expenditure of such funds for the support
and management of the county fair.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION B
PAGE 2
Chapter: FUND ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE TITLE
1200 EMPLOYMENT SECURITY ACT FUND
Purpose: To account for moneys allocated for the purpose of providing employment security
(unemployment compensation) in lieu of contributing to the State Unemployment Fund - if the
county has elected to be self-insured for this liability.
1500 RELIEF/MEDICAL FUND
Purpose: To account for moneys allocated for the purpose of paying medical assistance and for
the relief of unemployed and indigent persons of the county.
1700 INSTITUTIONS FUND
Statutory Citation: Section 83-376.
Purpose: To account for moneys allocated for the county's share of the cost for patient care at
state institutions for residents of the county.
1900 VETERAN'S AID FUND
Statutory Citation: Section 80-409.
Purpose: To account for taxes levied and collected to provide food, shelter, fuel, wearing apparel,
medical and surgical aid, or in bearing funeral expenses for veterans and their families.
2000 LIBRARY FUND
Statutory Citation: Section 51-201.
Purpose: To account for taxes levied and collected and expenditure of such funds for the purpose
of purchasing property, establishing and maintaining a county library.
2200 HANDI-BUS FUND
Purpose: To account for money received and expended to improve, initiate or continue public
transportation service in non-urbanized areas.
2360 DRUG LAW ENFORCEMENT AND EDUCATION FUND
Statutory Citation: 28-1439.02.
Purpose: To account for money forfeited from drug seizures and expenditures for drug law
enforcement and education.
2410 FEDERAL DRUG LAW ENFORCEMENT FUND
Purpose: To account for monies received from the Federal government arising from the sale of
confiscated property involved in Federal prosecutions and expenditures for drug enforcement.
2500 FEDERAL GRANT FUND
Purpose: To account for funds received and activities of a project as established in the grant
award.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION B
PAGE 3
Chapter: FUND ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE TITLE
2700 INHERITANCE TAX FUND
Statutory Citation: Section 77-2032.
Purpose: To account for money received and expended from inheritance tax collections.
2800 LOTTERY FUND
Statutory Citation: Section 9-650.
Purpose: To account for lottery proceeds collected and expended.
2900 HEALTH DEPARTMENT FUND
Statutory Citation: Sections 71-1629, and 71-1629.01.
Purpose: To account for taxes levied and collected and the expenditure of such funds for the
establishment and maintenance of a health department.
2910 911 EMERGENCY MANAGEMENT
Statutory Citation: Section 86-1007.
Purpose: To account for revenues and expenditures for the operation of a 911 emergency
communication system.
DEBT SERVICE FUNDS: To account for the payment of interest and principle on long term debt other
than Enterprise Revenue Bonds.
3000 COURTHOUSE BOND FUND
Statutory Citation: Section 23-120.
Purpose: To account for the accumulation of funds necessary to pay interest and redemption of
bonds issued for the purpose of erecting and/or improving courthouse facilities.
3100 HOSPITAL BOND FUND
Statutory Citation: Sections 23-3501 and 23-3508.
Purpose: To account for the accumulation of funds necessary to pay interest and redemption of
bonds issued for the purpose of constructing or acquiring county hospital facilities and equipment.
3200 NURSING HOME BOND FUND
Statutory Citation: Sections 23-3501 and 23-3508.
Purpose: To account for the accumulation of funds necessary to pay interest and redemption of
bonds issued for the purpose of constructing or acquiring nursing home facilities and equipment.
3300 JAIL BOND FUND
Statutory Citation: Sections 23-120 and 47-304.
Purpose: To account for the accumulation of funds necessary to pay interest and redemption of
bonds issued for the purpose of constructing or acquiring jail facilities and equipment.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION B
PAGE 4
Chapter: FUND ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE TITLE
CAPITAL PROJECT FUNDS: To account for the receipt and disbursement of moneys used for the
acquisition of capital facilities other than those financed by Enterprise Funds.
4000 COURTHOUSE BUILDING FUND
Statutory Citation: Sections 23-501 and 23-505.
Purpose: To account for taxes levied and collected and the proceeds of bond issues and the
expenditure of such funds for the purpose of acquiring or repairing courthouse facilities.
4010 HANDICAPPED ACCESSIBILITY FUND
Purpose: To account money allocated and expenditures for accessibility barrier elimination
projects.
4025 FAIR BUILDING FUND
Statutory Citation: Section 2-223.
Purpose: To account for bond money or a special tax and expenditures for the purchase and
improvement of real estate for county fair purposes in like manner as for the building of a
courthouse.
4100 HOSPITAL BUILDING FUND
Statutory Citation: Section 23-3501.
Purpose: To account for bond proceeds and expenditures for the purpose of constructing or
otherwise acquiring hospital facilities. This fund is used strictly for the construction or acquisition
of a hospital facility. Once established, all activities, additions, improvements and revenue bond
issuances and repayments are handled through the enterprise fund code 5000.
4200 JAIL / CORRECTIONAL COMPLEX BUILDING FUND
Statutory Citation: Sections 47-304.
Purpose: To account for taxes levied and collected, proceeds of bond issues, and the
expenditures of such funds for the purpose of acquiring or repairing jail facilities. This fund is
used strictly for the construction or acquisition of a jail facility.
4300 NURSING HOME BUILDING FUND
Statutory Citation: Section 23-3501.
Purpose: To account for bond proceeds and expenditures for the purpose of constructing or
otherwise acquiring nursing facilities. This fund is used strictly for constructing or acquisition of
nursing home facilities. Once established all activities, additions, improvements and revenue
bond issuances and repayments are handled through the enterprise fund code 5100.
4400 MUSEUM BUILDING FUND
Statutory Citation: Sections 51-501 and 51-513.
Purpose: To account for taxes levied and collected, proceeds of bond issues, and necessary
expenditures of such funds for establishing a county museum. This fund is used strictly for the
establishment of a museum. Once established, all activities, additions, improvements and bond
issuances and repayments are handled through the enterprise fund code 5501.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION B
PAGE 5
Chapter: FUND ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE TITLE
4800 AIRPORT PROJECT FUND
Statutory Citation: Section 3-605.
Purpose: To account for taxes levied and collected, proceeds of a bond issue, and necessary
expenditures of such funds to acquire by lease, purchase, condemnation or otherwise, the
necessary land for the purpose of establishing an aviation field and for the purpose of adapting
the field to the use of aerial traffic. This fund is used strictly for acquisition and construction of an
aviation field. Once established, all activities, additions, improvements, and revenue bond
issuances and repayments are handled through the enterprise fund code 5300.
ENTERPRISE FUNDS: To account for the financing of services to the general public where all or most of
the costs involved are paid in the form of user charges for such services.
5000 HOSPITAL OPERATING AND MAINTENANCE FUND
Statutory Citation: Section 23-3501.
Purpose: To account for revenues received and expenditures authorized by the Board of
Trustees for the operation of a county owned and operated hospital. The hospital should use a
chart of accounts as prescribed by the American Hospital Association. Moneys for the operations
of this fund are supplied by taxes and revenues received from services rendered. Bonds issued
that require repayment primarily out of hospital revenues will be accounted for in this fund.
5100 NURSING HOME OPERATING AND MAINTENANCE FUND
Statutory Citation: Section 23-3501.
Purpose: To account for revenues received and expenditures authorized by the Board of
Trustees for the operation of a county owned and operated nursing home. The nursing home
should use a chart of accounts prescribed by the American Hospital Association. Moneys for the
operations of this fund are supplied by taxes and revenues received from services rendered.
Bonds issued that require repayment primarily out of nursing home revenues will be accounted for
in this fund.
5200 SANITARY LANDFILL FUND
Statutory Citation: Sections 23-381.
Purpose: To account for revenues received and expenditures authorized for the establishment
and operations of a county garbage disposal plant, or a solid waste disposal area.
5300 AIRPORT OPERATING FUND
Statutory Citation: Section 3-613.
Purpose: To account for the revenues received and expenditures made for the operation of a
county airport. Moneys for the operations of this fund are supplied by taxes, hangar rentals and
landing use fees. Bonds issued that require repayment primarily out of airport revenue will be
accounted for in this fund.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 3
SECTION B
PAGE 6
Chapter: FUND ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE TITLE
5400 NOXIOUS WEED CONTROL FUND
Statutory Citation: Section 2-958.
Purpose: To account for revenues received and expenditures made for the control operations for
noxious weeds. Monies for the operations of this fund are supplied by taxes and fees for service.
5501 HISTORICAL SOCIETY / MUSEUM OPERATING FUND
Statutory Citation: Sections 51-501 and 51-507.
Purpose: To account for revenues received and expenditures made for the operations of a county
museum. Bonds issued that require repayment out of admission charges and other non-tax
revenues will be accounted for in this fund.
5502 AMBULANCE SERVICE FUND
Statutory Citation: Section 13-303.
Purpose: To account for service charges, taxes levied and collected, and other revenue sources,
and the expenditure of such funds to provide ambulance service to the county.
INTERNAL SERVICE FUNDS: To account for the financing of services performed by one government
office or agency for another government office or agency within the same governmental jurisdiction.
TRUST AND AGENCY FUNDS: To account for assets held by a governmental unit as a trustee or agent for
other governmental units.
6000-6099 STATE TRUST AND AGENCY FUNDS
Purpose: To account for all revenues collected for the state treasurer's accounts to be remitted to
the state treasurer or other state agencies.
6100-9499 LOCAL SUBDIVISION TRUST AND AGENCY FUNDS
Purpose: To account for taxes certified, collected and remitted for each governmental subdivision
within the county.
9500-9599 HOLDING TRUST AND AGENCY FUNDS
Purpose: To account for revenues collected but not yet allocated or distributed to their
appropriate fund or governmental subdivisions.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION
PAGE
Chapter: REVENUE ACCOUNTS
Section: Chapter Contents
Date: November 2016
Section Page
A Numerical Revenue Codes 4-A-1
B Citations and Definitions 4-B-1
NOTE 1: In order to maintain uniformity in the Numerical Codes, please contact the Auditor of Public Accounts
office for assignment of new account numbers.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 1
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION
271.00 Net Fund Balance
TAX REVENUE CODES
301.00 Motor Vehicle Rental Tax
302.00 Centrally Assessed Property Tax (Last two digits can be utilized to identify tax year)
304.00 Motor Vehicle Tax (Last two digits can be utilized to identify tax year)
305.00 Real and Personal Property Tax (Last two digits can be utilized to identify tax year)
306.00 Interest on Taxes (Last two digits can be utilized to identify tax year)
307.00 Tax Increment Financing Tax
308.00 Exemption Penalty
309.00 Partial Payments
309.50 Redemption Payments
310.01 Inheritance Tax
310.02 Interest on Inheritance Tax
310.03 Penalty on Inheritance Tax
311.01 Sales Tax - State Share
311.02 Sales Tax - City 1 Share
311.03 Sales Tax – City 2 Share
312.01 Sales Tax – Boats – State Share
312.02 Sales Tax – Boats – City 1 Share
312.03 Sales Tax – Boats – City 2 Share
313.01 Sales Tax – Penalty
313.02 Sales Tax – Penalty Boats
313.03 Sales Tax – Interest
313.04 Sales Tax – Interest Boats
313.12 Sales Tax – Miscellaneous
313.14 Sales Tax – Prepaid Phone Card Surcharge
313.20 Sales Tax – ATV
313.25 Sales Tax – ATV City Share
313.26 Sales Tax – ATV County Share
314.00 911 Tax
314.01 911 Tax –Company 1
314.02 911 Tax –Company 2
315.00 Lodging Tax - County Visitor Promotion
316.01 Wheel Tax
317.00 Special Assessments 317.01 Special Assessments - Water - City/Village 317.02 Special Assessments - Paving - City/Village 317.03 Special Assessments - Sewer - City/Village 317.04 Special Assessments - Sidewalks - City/Village 317.05 Special Assessments - Street Improvement - City/Village 317.06 Special Assessments - City Weed - Lot Care
317.50 Special Assessments - Interest 317.51 Special Assessments - Interest - Water - City/Village 317.52 Special Assessments - Interest - Paving Assessments 317.53 Special Assessments - Interest - Sewer Assessments 317.54 Special Assessments - Interest - Sidewalk Assessments 317.55 Special Assessments - Interest - Street Improvement
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 2
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION 317.56 Special Assessments - Interest - City Weed - Lot Care 317.57 Special Assessments - Interest - Curb & Gutter
318.01 Occupation Tax
318.02 Occupation Tax – Liquor
319.00 Occupation Tax Interest
LICENSE AND PERMIT REVENUE CODES
320.00 Motor Vehicle – State Share
320.01 Snowmobile –State Share
320.02 In Lieu of Property –State Share
320.03 Drivers License –State Share
320.04 DMV Drivers License –State Share
320.05 DMV Registration –State Share
320.06 Highway Cash Overload Fines –State Share
320.07 Highway Cash Carnival Grain Hauling –State Share
320.08 Snowmobile Trail –State Share
320.09 Recreation Road –State Share
320.10 Highway Trust Motor Vehicle Registrations –State Share
320.11 Highway Trust License Plate –State Share
320.12 Spirit Plate Proceeds –State Share
320.13 Motor Vehicle Fee –State Share
320.14 Organ Tissue Donor –State Share
320.15 DMV Spirit Plate –State Share
320.16 DMV Message Plate –State Share
320.17 Boat Registration –State Share
320.18 Emergency Medical System –State Share
320.19 Ignition Interlock Device –State Share
320.20 Drivers License Security Surcharge –State Share
320.21 Highway Trust Specialty –State Share
320.22 Veteran Cemetery –State Share
320.23 DMV Gold Star –State Share
320.24 DMV Organization –State Share
320.25 DMV Special Interest –State Share
320.26 DMV Sesquicentennial Plate – State Share
320.27 Historical 150 Fund – State Share
320.28 DMV Military Honor Code – State Share
320.29 Aquatic Fund – State Share
320.30 Mountain Lion Plates DMV –State Share
320.31 Mountain Lion Plates Game & Parks –State Share
320.32 Breast Cancer Plates DMV –State Share
320.33 MV Tax DMV – State Share
321.01 Trailer Court - Licenses
321.02 Grain Permits - State Share
321.03 Non-Resident Carnival Operator Permits – State Share
321.04 Oversize Permits (Trucks)
321.06 Special Fuel Permits - State Share
322.01 Certificate of Title & Liens - State Share
322.02 Consumer Protection Division - State Share
322.03 State Patrol Cash Fund – State Share
322.04 Motor Vehicle Industry Licensing Fund – State Share
322.05 DMV Titles – State Share
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 3
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION
324.02 Tobacco License
324.03 Beer and Liquor License
325.01 Building Permits
325.02 Electrical Permits
325.04 Plumbing Permits
325.05 Zoning Fees
325.06 Right of Way Permits
325.07 Application Permits
325.08 Flood Plan Permits
326.01 Wells and Septic Tank Permits
327.01 Amusement License
FEDERAL REVENUE CODES
330.01 ASAP – Alcoholic Safety Action Program 330.21 R-Step Program 330.30 Crime Commission 330.31 Truancy Program 330.32 Crimes against Children 330.33 Juvenile Justice 330.34 COPS Grant 330.35 Crime Commission -Sheriff 330.36 CANDO –Compact to Apprehend Narcotic Dealers and Offenders 330.37 SCAAP –State Criminal Alien Assistance Program 330.38 Highway Safety 330.39 Federal Drug Forfeitures 330.40 Federal Prisoners 330.45 Social Security Administration Finders Fee 330.47 Immigration and Customs Enforcement (ICE)
330.50 Department of Roads 330.51 Federal Excise Tax Reimbursement
330.55 Federal Contracts for Services
330.60 Health Planning 330.65 Health Resource Service Grant
330.70 Airport Construction 330.80 Park and Recreation 330.96 JTPA - Job Training 330.97 Recycling Grant
331.01 Title IV-D Child Support Enforcement – District Court 331.02 Title IV-D Child Support Enforcement - Attorney 331.03 Title IV-D Child Support Enforcement Incentives –District Court 331.04 Title IV-D Child Support Enforcement Incentives –Attorney
331.50 Title XX - Medicaid - Health & Human Services 331.85 County Support Costs - Health & Human Services
332.01 Gas Tax Refund 332.50 COBRA ARRA Adjustment
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 4
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION 333.01 Energy Grant 333.50 Election Equipment Grant
334.01 Emergency Flood Relief 334.02 Natural Disaster -1 334.03 Natural Disaster -2 335.01 Forest Reserve – Title I 335.02 Forest Reserve – Title III 336.01 U.S. Fish and Wildlife 337.01 Public Grazing Land 338.01 U.S. Entitlement Lands (PL 94-565) Section 1 338.02 U.S. Entitlement Lands (PL 94-565) Section 3
339.01 Federal Grants - Other 339.02 Community Development 339.03 Community Development -Other 339.04 Community Block Grant 339.05 Community Block Grant -#2 339.06 Emergency Management Grant 339.07 Emergency Management Grant -#2 339.08 Communications Grant 339.09 Emergency Management Grant -#3 339.10 Emergency Response Grant 339.50 Public Transportation - Dept. of Roads (Handi Bus)
STATE REVENUE CODES
340.01 State Grants
340.10 Library Grants
340.20 State Natural Disaster
340.30 Visitor Promotion Grants
340.55 Transportation Services - (Handi-Bus)
340.56 Chore Service - (Handi-Man)
340.70 Airport Construction Grants
340.75 Aeronautics Service Fees
341.20 Extension Office Reimbursement
341.30 State Prisoner Reimbursement
341 70 Indigent Defense Reimbursement
341.80 Juvenile Services Grant
341.81 Community Based Aid Grant
341.82 Enhanced Community Based Aid Grant
342.03 County Indirect Administration Costs
342.07 Courthouse/Building Rent - Department of Health & Human Services
342.50 Landfill Rebate
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 5
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION
343.01 State - Apportionment Schools
343.02 MFO – Fire Districts
344.01 Homestead Exemption Allocation
344.05 Property Tax Credit
344.10 Personal Property Tax Credit
345.01 State Aid
345.02 Insurance Tax Allocation
345.03 Airline Tax
345.05 Property Tax Relief
345.06 Property Tax Reimbursement
346.01 Pro-Rate Motor Vehicle Allocation
346.02 Carline Tax Allocation
346.03 Motor Vehicle Fee (Road)
346.04 County Sales Tax
346.05 Nameplate Capacity Tax –Wind Energy
347.01 Highway/Street Allocation
347.02 Incentive Payments (Re: Highway Superintendent)
347.04 Motor Vehicle Sales Tax
347.05 Municipality Relinquished Street Funds 347.10 Road/Bridge Project Costs 347.11 Surveying Fees 347.50 Highway/Street Buyback Program (STP) 347.60 Highway Bridge Buyback Program (HBP) 348.10 Wildlife Management (Game & Parks Commission) 348.11 Roadside Seeding (Game & Parks Commission) 349.02 Marijuana Tax 349.50 Hazard Mitigation 349.55 E911 Payments 349.60 911 Enhanced Wireless Service
OTHER INTERGOVERNMENTAL REVENUE CODES 350 01 Grants –Principal (Not Federal or State) 350 02 Grants –Interest (Not Federal or State) 351.01 Interlocal Government Payments 351.02 City/Village Street Share County Road Levy 351.03 City/Village Street Share Township Levy 351.04 Interlocal Government Payments -Roads 351.10 Hazard Mitigation –From Adjacent Counties 352.01 Interlocal Government Shared Services #1 352.02 Interlocal Government Shared Services #2 352.03 Interlocal Government Shared Services #3 352.04 Interlocal Government Shared Services #4 352.60 Interlocal Government 911 Services
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 6
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION 353.01 In Lieu of Taxes - 1957 and Prior 353.02 In Lieu of Taxes - 5% Gross Revenue 353.03 In Lieu of Taxes - Housing Authority 353.05 In Lieu of Taxes – Game & Parks 356.01 Deposit-Payments of Governmental Subdivisions Bonds and Coupons 357.01 School Funds - From Adjacent Counties 357.02 Fire Districts Funds - From Adjacent Counties 357.08 Cemetery Funds From Adjacent Counties 357.09 Irrigation Funds From Adjacent Counties
MISCELLANEOUS REVENUE CODES
COUNTY TREASURER REVENUE CODES 360.01 Drivers License Fees 360.02 Motor Vehicle Registration Fees 360.03 Grain Permit Fees - 5% 360.04 Tax Sale Redemption Fees 360.05 Distress Warrant Fees 360.06 Tax Sale Fees 360.07 Advertising Fees 360.10 Snowmobile Registration Fees 360.11 Boat Registration Fees 360.12 Identification Card - Photo 360.13 Temporary Operator's License 360.14 Handicap Insurance Fees 360.15 Transporter License 360.16 Handicap Permits 360.17 Organ Tissue Donation 360.18 Title Fees collected by Treasurer 360.35 Insufficient Fund Fees 361.01 Homestead Exemption Commissions 361.02 Property Tax Credit Commissions 361.03 Sales Tax Commissions 361.04 Fee for Special Fuel Permits 361.05 City Sales Tax Commissions 361.06 Franchise Fees 361.07 Boat Commissions 361.08 Motor Vehicle Fee Commission 361.09 Nameplate Capacity Tax Commission 361.10 ATV Sales Tax Commissions 361.11 Personal Property Tax Credit Commissions 363.01 Property Tax Commissions 363.02 Special Assessment Tax Commissions 363.05 Irrigation Tax Commission 363.06 Drainage District Tax Commission 363.07 Motor Vehicle Tax Commission 363.08 Occupation Tax Commission 365.01 Miscellaneous Fees and Commissions
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 7
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION 366.01 Special Use Permits
COUNTY CLERK REVENUE CODES 371.01 Filing and Recording Fees 371.02 Documentary Stamps - County Share 371.03 Miscellaneous Fees - County Clerk 371.04 Advertising Fees - Liquor License 371.05 Marriage Licenses 371.06 Political Filing Fees 371.07 Fence Viewing Fees 371.08 Game & Park Permit Fees 371.09 Passport Picture Fees
COUNTY ASSESSOR REVENUE CODES 375.05 Tax Record Copy Fees 375.08 Subscription Fees
COUNTY CLERK OF DISTRICT COURT REVENUE CODES 380.01 Filing Fees - District Court 380.03 Court Cost Refunds - District Court 380.04 Court Reimbursements for Court Appointed Counsels 380.05 Miscellaneous Fees – District Court 380.06 Alcohol / Drug Testing – District Court 381.01 Bail Bond Costs - 10% 383.00 Passport Fees 383.50 Work Release Fees 383.60 Pretrial Release
COUNTY COURT REVENUE CODES 390.01 Court Cost Refunds – County Court 390.02 Miscellaneous Fees – County Court 390.03 Alcohol / Drug Testing – County Court
COUNTY ELECTION COMMISSIONER REVENUE CODES 393.01 Voter Registration 393.02 Election Costs Recovered 393.03 Political Filing Fees 393.04 Miscellaneous Fees – Election Commissioner 393.05 Voter Certification
COUNTY REGISTER OF DEEDS REVENUE CODES 394.01 Filing and Recording Fees 394.02 Documentary Stamps - County Share 394.03 Miscellaneous Fees - Register of Deeds
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 8
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION
COUNTY SHERIFF REVENUE CODES
395.01 County Sheriff - Service Fees 395.02 County Sheriff - Mileage 395.03 Law Enforcement Services -Contractual 395.04 Breath Analyzer Fees 395.05 Reimbursement - County and City Prisoners 395.06 Accident Report Copies 395.07 Reimbursements - Other 395.08 Fax Machine 395.10 Vehicle Inspection Account 395.11 Juvenile Holding Receipts 395.12 Juvenile Center Reimbursements 395.13 Handgun Application Fee 395.14 Finger Print Charge 395.15 Miscellaneous Fees - Sheriff 395.16 Sale of Abandoned Vehicle 395.17 House Arrest 395.18 Donations 395.19 Reimbursement of Services 395.20 Work Release Program 395.21 Sale of Commissary Items 395.22 Inmate Reimbursement Medical 395.23 Donations -Shop by a Cop 395.24 Donations –K-9 Dog 395.25 Donations -Other 395.26 Sale of Visiting Cards
COUNTY ATTORNEY REVENUE CODES 396.01 County Attorney Fees - Check Collection 396.04 Miscellaneous Fees - Attorney 396.05 Attorney Fees - Tax Foreclosures 396.06 Recovered Cost - Tax Foreclosures 396.07 Miscellaneous Reimbursements - Attorney 396.08 Pretrial Diversion
COUNTY JAIL REVENUE CODES 397.05 Reimbursement - County and City Prisoners 397.14 Finger Print Charge 397.17 House Arrest 397.19 Reimbursement of Services 397.20 Work Release Program 397.21 Sale of Commissary Items 397.22 Inmate Reimbursement Medical 397.23 Sale of Telephone Cards 397.24 Sale of Hygiene Items 397.25 Sale of Miscellaneous Items
OTHER MISCELLANEOUS REVENUE CODES 398.01 Landfill - Commercial Fees 398.02 Garbage Disposal Fees 398.03 Recycling Fees
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 9
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION 399.01 Airport Fees - Rentals 399.02 Airport Fees - Income 399.03 Airport Fees - Security 399.04 Airport Landing Fees 399.05 Airport Gas User Fees 402.01 Ambulance and Emergency Aid Fees 402.03 Ambulance Services - Contractual 403.01 Relief / Medical - Recoveries 404.01 Health Department - Program Receipts 404.04 Health Department – Special Program 406.01 Vending Machines 406.02 Concession Stand – Commission 406.50 ATM Machine Transaction Fees 408.01 Emergency Management Fees 408.02 Emergency Management Classes 409.01 Sale of Maps and Publications 410.01 Surveyor Services 410.02 Plats 420.01 Machine Hire 420.30 Road - Cost Reimbursement 420.50 Road - Bid Deposits 420.60 Road - Overload Permits 420.70 Used Oil Collection 430.01 Permit - Culvert Under County Road
440.01 Data Processing Services
450.01 Microfilm 450.02 Photo Copy 450.03 Postage 450.04 Telephone/Communication Services 450.05 Internet Services 450 06 Electronic Photo Copy 450.07 Fax
460.11 Law Library - Attorney's Contributions 460.12 Library Book Fines
470.01 Overload Fines - 25% - County Share 470.02 Overload Fines - 75% - State Share 470.04 Municipal Court Fines - City Violation 470.05 County Court Fines - Regular 470.06 District Court Fines – Regular 470.07 State Fines
472.01 County Court Bond Forfeitures 472.02 District Court Bond Forfeitures 473.01 Unclaimed Court Witness Fees
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 10
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION 473.03 Witness Fees Reimbursed 473.50 Probation Officer - Costs - District 474.02 Probation Officer - Costs - Juvenile 474.03 District Judge - Cost Reimbursements 474.04 Probation Officer - Miscellaneous Revenue 474.05 Intensive Supervision Probation 474.06 Community Service 474.07 Drug Testing Fee 474.50 Drug Court – Offender Drug Testing Fee 474.51 Drug Court – Supervision Fee 475.01 Drug Law Enforcement - Sale - Conveyance Vehicle 475.02 Drug Law Enforcement - Forfeiture 475.03 Drug Law Enforcement - Proceeds - Confiscated Articles 475.04 Drug Law Enforcement Revenue - Attorney 475.05 Drug Law Enforcement Revenue - Sheriff
476.01 Proceeds - Estray Sale 476.02 Animal Control Fees
480.01 Weed Department Spraying Assessments 480.02 Weed Department Seed Cleaning 480.03 Weed Department Miscellaneous Revenue
490.00 Display Advertisements
490.01 Special Assessment -Water 490.02 Special Assessment -Paving 490.03 Special Assessment –Sewer 490.04 Special Assessment –Nuisance Cleanup 491.00 Special Assessment - Interest 500.01 Revenue from Leases and Rental Property 500.02 County Farm Revenue 500.03 Mining Royalty 500.04 Rental Revenue
501.01 Park and Recreation Revenue 501.02 Park and Recreation Rental Revenue
502.01 Community Building Revenue 503.00 Fair / Arena Revenue 503.02 Horse Show 503.05 Extension Rental
504.01 Bookmobile Revenue
505.01 Program Fees - Clients 505.02 Program Fees – Clients 2 506.05 Handi-Man Fees 506.06 Handi-Bus Fees 506.07 Housekeeper Fees 506.09 Senior Services Care Management
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 11
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION
OTHER MISCELLANEOUS REVENUE CODES, CONTINUED 510.01 Interest on Investments 510.02 Interest on Investments - County Attorney 510.03 Interest on Investments - Clerk of District Court 510.04 Interest - Imprest Account 510.05 Interest on Investments - Sheriff 510.06 Dividends 510.07 Interest on Bond Funds 510.08 Interest on Investments –Special 1 510.09 Interest on Investments – Special 2 511.01 Gain or Loss from Sale of Investments 520.01 Proceeds from Sale of Bonds 520.02 Registered Warrants/Loans 530.01 Sale of Surplus Property - Fixed Equipment 530.02 Sale of Property - Land and Buildings 530.03 Sale of Surplus Property - Miscellaneous 530.04 Sale of Supplies 530.05 Sale of Materials 530.06 Sale of Commissary 530.07 Sale of Phone Cards 531.01 Judgments and Settlements 531.02 Insurance Settlements 531.03 Insurance Dividend Refund 531.04 Insurance - COBRA Reimbursements 531.05 Workman Comp. Insurance Refund 531.06 Flex Plan Forfeitures 531.07 Insurance Premiums 532.01 Refund of Prior Year Expenditures 532.02 Cancellation - Prior Year's Warrants 532.03 Refunds - Miscellaneous 532.04 Cancellation - Outstanding Checks 532.05 Petty Cash Reimbursements 532.06 Revenue Adjustment 532.07 Bank Service Fees 533.01 One-Time Revenue 534.01 Contributions and Donations 534.02 Specific Donations 534.10 Lottery Ticket Sales 534.11 Keno - Interest 535.01 Grant / Loan Repayment #1 535.02 Grant / Loan Repayment #2 535.03 Grant / Loan Repayment #3 536.01 Grant / Loan Repayment 540.01 Miscellaneous Revenue
579.00 Income/Gains from Investments
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION A
PAGE 12
Chapter: REVENUE ACCOUNTS
Section: Numerical Revenue Codes
Date: November 2016
CODE DESCRIPTION
COUNTY HOSPITAL REVENUE CODES 570.01 Hospital Revenue 571.00 Intergovernmental Revenues 571.01 Medicare Revenues 573.00 Medical and Surgical Services 573.01 Clinic Services 575.00 Cafeteria Sales 576.00 Gift Shop Sales
COUNTY NURSING HOME REVENUE CODES 580.01 Nursing Home Revenue - Regular 580.02 Nursing Home Revenue - Private Care 580.03 Nursing Home Revenue - Miscellaneous 580.05 Sale of Supplies 580.06 Care Charges
COUNTY TRANSFERS 590.01 Transfers - Local Matching Funds 590.02 Transfers - Inter-fund 590.03 Transfers – Sinking Funds 590.04 Transfers – Closed Funds
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 1
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
TAX REVENUE CODES 301.00 MOTOR VEHICLE RENTAL TAX Taxes collected from a car rental company. Section 77-4501 302.00 PROPERTY TAX REFUND Taxes collected for the reimbursement of property taxes. Section 77-1736.06 304.00 MOTOR VEHICLE TAX Tax assessments levied upon the valuation of vehicles. Section 60-3,186 305.00 REAL AND PERSONAL PROPERTY TAX Tax assessments levied upon the assessed valuation of all the taxable property, including both
Real and Personal Property. Section 77-1601 306.00 INTEREST ON TAXES Interest collected on delinquent taxes. Section 77-207 310.01 INHERITANCE TAX Inheritance taxes assessed by court order. Section 77-2003 310.02 INTEREST ON INHERITANCE TAX Interest at the rate of fourteen percent per annum shall be charged on Inheritance Taxes not paid
within twelve months after the date of the death of the decedent. Section 77-2010 311.01 SALES TAX - STATE SHARE Sales Tax collected by the County Treasurer as assessed by the State, amount to be remitted to
the Tax Commissioner. County Treasurer shall also collect interest and penalties if sales tax is not paid within 30 days from purchase of motor vehicle. Section 77-2703
311.02 SALES TAX - CITY SHARE Sales Tax collected by the County Treasurer as assessed by the cities authorized under State
Statutes, amount to be remitted to the Tax Commissioner. Section 77-27,144 315.00 LODGING TAX - COUNTY VISITOR PROMOTION Tax assessed on the county hotels/motels, amount to be remitted to Visitor Promotion fund.
Section 81-1254 316.01 WHEEL TAX Taxes collected by the County Treasurer as assessed by the cities authorized under State
Statutes to tax vehicles owned and operated by residents of that city. 317.00 SPECIAL ASSESSMENTS Special Assessments levied against property as provided under specific statutes for the project
undertaken. 318.01 OCCUPATION TAX Optional tax which a county may establish. Section 23-386 318.02 OCCUPATION TAX - LIQUOR Optional tax which a county may establish. Section 53-124 & 53-132
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 2
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
LICENSE AND PERMIT REVENUE CODES 321.01 TRAILER COURT - LICENSES Every owner, lessee or manager of land upon which are located, or to be located two or more
trailers or mobile homes shall obtain a permit from the County Treasurer upon payment of an annual fee of five dollars - credit to General Fund. Section 77-3707
321.02 GRAIN PERMITS - STATE SHARE Grain permit fee collected by the County Treasurer, acting as an agent for the Department of
Motor Vehicles. Remitted to the State Treasurer for the Highway Cash Fund. Section 60-3,112 321.03 NON-RESIDENT CARNIVAL OPERATOR PERMITS – STATE SHARE Permit fees collected by the County Treasurer for the operation of a carnival owned by non-
residents of the State of Nebraska, amount to be remitted to the State Treasurer for the Highway Cash Fund. Section 60-384
321.04 OVERSIZE PERMITS (TRUCKS) Permit fees collected by the County Treasurer for operating a motor vehicle (truck) which exceeds
height, width and/or length limits set by law. Section 60-6,298 321.05 BOAT REGISTRATION FEE - STATE SHARE The portion of boat registration fees remitted to the Game and Parks Commission. Sections 37-
1214 and 37-1219. 321.06 SPECIAL FUEL PERMITS - STATE SHARE The portion of special fuel permit fees remitted to the State Treasurer and deposited in the
Highway Trust Fund. This would include diesel fuel, compressed fuel, and alternative fuel. 322.01 DRIVERS LICENSE - STATE SHARE That portion of each of the original and renewal fees for operator's licenses, school permits, and
learners permits that shall be remitted to the State Treasurer. Section 60-4,115 322.02 IDENTIFICATION PHOTO - STATE SHARE That portion of each photo identification remitted to the State Treasurer. Section 60-4,181 323.01 MOTOR VEHICLE LICENSE - STATE SHARE That portion of the motor vehicle license and registration fees remitted to the State Treasurer for
the Highway Trust Fund. Section 60-3,190. The portion distributed for the Recreation Road Fund is contained in Revenue Code 323.02.
323.02 MOTOR VEHICLE LICENSE - RECREATION ROAD That portion of Motor Vehicle license and registrations fees remitted to the State Treasurer for the
Recreation Road Fund. Section 60-3,156 323.03 SNOWMOBILE REGISTRATION FEE - STATE SHARE That portion of Snowmobile registration fees remitted to the State Treasurer for the State General
Fund in the percentage prescribed in Section 60-3,217 323.04 SNOWMOBILE SNOW TRAIL - STATE SHARE That portion of snowmobile registration fees remitted to the State Treasurer for the Nebraska
Snowmobile Trail Cash Fund. Section 60-3,217
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 3
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
LICENSE AND PERMIT REVENUE CODES, CONTINUED 323.06 STATE LICENSE PLATE FEE The plate fee collected and remitted to the State Treasurer for deposit in the Highway Trust Fund.
Section 60-3,102 323.07 NEW TIRE FEE The $1.00 fee on each tire of every new motor vehicle, trailer or semi-trailer sold at retail collected
and remitted to the Department of Revenue. Section 81-15,162. 324.02 TOBACCO LICENSE The fee collected for issuance of a license for the sale of tobacco within the county, outside of a
municipality. The amount is to be credited to the School Fines and Licenses Fund. Section 28-1423 and 28-1426
324.03 BEER AND LIQUOR LICENSE The fee collected for issuance of a license for the sale of beer and/or liquor within the county,
outside of a municipality. The amount is to be credited to the School Fines and Licenses Fund. Section 53-124 and 53-138.01
325.01 BUILDING PERMITS The fees collected for issuance of a building permit. Section 23-114.04 325.05 ZONING FEES The fees collected related to zoning regulations. Section 23-114.04. 326.01 WELLS AND SEPTIC TANK PERMITS Fees collected from sale of permits for septic tanks and wells. Section 23-114.04. 327.01 AMUSEMENT LICENSE License fee collected by the County Treasurer for the operation of a roadhouse, dance hall,
carnival show, amusement park or other place of public amusement in accordance with Sections 23-813 to 23-816.
FEDERAL REVENUE CODES 330.01 ASAP PROGRAM Federal funds received for the administration of Alcoholic Safety Action Program. 330.30 CRIME COMMISSION Federal funds received for administration of law enforcement programs. 330.32 CRIMES AGAINST CHILDREN Federal funds received for administration of the Crimes Against Children grant. 330.50 DEPARTMENT OF ROADS Federal funds received for administration of road projects. 330.60 HEALTH PLANNING Federal funds received for administration of health planning programs. 330.70 AIRPORT CONSTRUCTION Federal funds received for establishing airport facilities.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 4
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
FEDERAL REVENUE CODES, CONTINUED 330.80 PARK AND RECREATION Federal funds received for establishing park and recreation facilities. 330.96 JTPA - JOB TRAINING Federal funds received through the Department of Labor for job training. 331.01 TITLE IV-D CHILD SUPPORT ENFORCEMENT – DISTRICT COURT Administrative costs received from Department of Health and Human Services for administering
the certification of child support. Section 43-512.05 331.02 TITLE IV-D CHILD SUPPORT ENFORCEMENT – ATTORNEY
Administrative costs received from Department of Health and Human Services for administering
the certification of child support. Section 43-512.05 331.85 COUNTY SUPPORT COSTS - HEALTH & HUMAN SERVICES Federal funds received in reimbursement of county expenses related to Health & Human
Services. 334.01 EMERGENCY FLOOD RELIEF Federal funds received to recover from flood damage. 335.01 FOREST RESERVE The Forest Reserve funds, annually paid into the State Treasury by the U.S. Government under
an act of Congress approved June 30, 1906, for the benefit of the public school and public roads of such counties under the direction of the Commissioner of Education. Section 79-1044
336.01 U.S. FISH AND WILDLIFE Funds received in accordance with U.S. Public Law 88-523. 337.01 PUBLIC GRAZING LAND Monies received under the direction of the Commissioner of Education and apportioned to
counties to help support and maintain a county school library. Section 79-1048 338.01 U.S. ENTITLEMENT LANDS (PL 94-565 - Section 1 Payments) Federal funds received for non-taxable federally owned land, in accordance with Section I Public
Law 94-565, for use in on-going county programs. 338.02 U.S. ENTITLEMENT LANDS (PL 94-565 - Section 3 Payments) Federal funds received for non-taxable federally owned land, in accordance with Section III, Public
Law 94-565, for distribution as required to local governments for use in on-going programs. 339.01 FEDERAL GRANTS - OTHER Revenue of Federal Grants not listed elsewhere. 339.04 COMMUNITY BLOCK GRANT Federal funds received to promote economic development.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 5
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
STATE REVENUE CODES 340.01 STATE GRANTS Monies received from State Funds for various purposes. 342.03 COUNTY INDIRECT ADMINISTRATION COSTS State funds received for expenses of the that are indirectly related to the administration of
assistance programs (i.e., courthouse space, equipment purchases, etc.) 343.01 STATE - APPORTIONMENT SCHOOLS Funds apportioned by the Commissioner of Education to be distributed to schools in the county.
Sections 79-1037 and 79-1039 344.01 HOMESTEAD EXEMPTION ALLOCATION The replacement revenue transferred to the county because of homestead exemptions allowed.
County Treasurer distributes to political subdivisions. Section 77-3523 345.01 STATE AID State aid allocated to the counties from sales and income taxes. Sections 77-27,136 345.02 INSURANCE TAX ALLOCATION Funds distributed from the State Insurance Tax Fund to the counties. Section 77-913. 345.03 AIRLINE TAX ALLOCATION Taxes on airline carriers distributed to the counties. Section 77-1250. 346.01 PRO-RATE MOTOR VEHICLE ALLOCATION Funds distributed from the Motor Vehicle Tax Fund to the County Treasurer of each county, to be
distributed to political subdivisions. Section 60-3,202 346.02 CARLINE TAX ALLOCATION Taxes on rail carriers distributed to the counties. County Treasurer distributes to political
subdivisions. Section 77-684 347.01 HIGHWAY/STREET ALLOCATION These are the monthly receipts from the Highway Allocation Fund distributed by the State
Treasurer. These revenues are to be used for road purposes and must be matched by local funds. Section 39-2508 and 39-2509
347.02 INCENTIVE PAYMENTS - HIGHWAY These are payments to those counties which have a certified county highway superintendent in
their employ. Section 39-2501 to 2505. 347.05 MUNICIPALITY RELINQUISHED STREET FUNDS Funds relinquished by a municipality to the county for maintenance of roads. The county
assumes responsibility for local matching funds. Section 39-2519
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 6
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
OTHER INTERGOVERNMENTAL REVENUE CODES 351.01 INTERLOCAL GOVERNMENT PAYMENTS Funds received by the county to perform a service for another unit of local government. 351.02 CITY/VILLAGE STREET SHARE COUNTY ROAD LEVY (39-1904) The portion of road taxes which are levied by counties and distributed to cities or villages within
the levying district. Sections 39-1904 351.03 CITY/VILLAGE STREET SHARE TOWNSHIP LEVY (39-1522) The portion of road taxes which are levied by townships and distributed to cities or villages within
the levying district. Sections 39-1522 353.01 IN LIEU OF TAXES - 1957 AND PRIOR The state and other political subdivisions receive payments from public power districts in the
same amount each year as was received in the year 1957, as provided by Article VIII, Section II of the Constitution of the State of Nebraska, and Sections 70-651.01 and 70-651.02.
353.02 IN LIEU OF TAXES - 5% GROSS REVENUE Every public corporation and political subdivision of the state, which is organized primarily to
provide and sell electricity at retail within incorporated cities or villages, shall on or before April 1 of each year pay to the County Treasurer of the county in which the city or village may be located, a sum equivalent to five percent of the gross revenue derived by it during the preceding calendar year from retail sales of electricity, less an amount equivalent to the amount paid by such public corporation in lieu of taxes in the 1957 calendar year with respect to its properties in such city or village. Sections 70-651.03 and 70-651.04.
353.03 IN LIEU OF TAXES - HOUSING AUTHORITY All payments made by a housing authority project in lieu of taxes made to any city, village, or
political subdivision of the state shall be distributed to the political subdivisions, in such proportion that each political subdivision will receive from the total payment the same proportion as this ad valorem tax rate bears to the total ad valorem tax which would be levied by each political subdivision against the properties of the housing authority if the same were not exempt from taxation. Section 71-1590.
356.01 DEPOSIT - PAYMENTS OF GOVERNMENTAL SUBDIVISION BONDS AND COUPONS Monies deposited with the County Treasurer by the treasurers of cities and villages, and other
governmental subdivisions, for payment of principal and interest on their bonded debts. 357.02 FIRE DISTRICT FUNDS - FROM ADJACENT COUNTIES Funds received from surrounding counties in which fire district lines cross. These adjacent
counties will levy and collect taxes on property common to that county and the fire district, and transfer such taxes collected to the fire district's administering county.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 7
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
MISCELLANEOUS REVENUE CODES
COUNTY TREASURER REVENUE CODES 360.01 DRIVER'S LICENSE FEES That portion of the original and renewal fees collected for operator's licenses, school permits, and
learner permits credited to the General Fund. Section 60-4,115 360.02 MOTOR VEHICLE REGISTRATION FEES That portion of the fees collected for the registration of vehicles credited to the General Fund.
Section 60-3,141 360.03 GRAIN PERMIT FEES The county acting as agents for the Department of Motor Vehicles in collection of special permit
fees shall retain five percent of each fee collected. Section 60-3,142 360.04 TAX SALE REDEMPTION FEES The owner or occupant of any land sold for taxes or any person having a lien thereupon or interest
therein, may redeem the same at any time before the delivery of tax deed by the county treasurer by paying the county treasurer the sum mentioned in the tax sale certificate with interest. Section 77-1825
360.05 DISTRESS WARRANT FEES Fees collected for issuing distress warrants. Section 77-1720 360.06 TAX SALE FEES Fees collected by the county treasurer for issuing tax deeds or tax sale certificates on real
property. Section 77-1823 360.07 ADVERTISING FEES The fee collected against each description of lands or lots to defray the expenses of advertising
delinquent real property taxes. Section 77-1804. 360.10 SNOWMOBILE REGISTRATION FEES That portion of the registration fee allowed as a county treasurer's fee for the registration of
snowmobiles. Section 60-3,217 361.01 HOMESTEAD EXEMPTION COMMISSIONS Commission of one percent on the amount received for Homestead Exemption Allocations,
commission is deposited in the General Fund. Section 77-3523 361.03 SALES TAX COMMISSIONS Commission on the amount collected for sales and use tax as reimbursement for the cost of
collecting the tax. Section 77-2708 363.01 PROPERTY TAX COMMISSIONS Commissions received for services rendered to other governmental subdivisions and agencies.
Section 33-114 363.02 SPECIAL ASSESSMENT TAX COMMISSIONS Commissions on special assessments collected for cities and villages. Section 33-114 365.01 MISCELLANEOUS FEES AND COMMISSIONS All other fees and commissions collected by the County Treasurer not listed elsewhere.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 8
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
COUNTY CLERK REVENUE CODES 370.01 AUTO TITLE FEES Fees earned for the issuance of titles and notation of liens on certificates of title. Section 60-154 371.01 FILING AND RECORDING FEES Fees collected for the recording and filing of various instruments. Section 33-109 371.02 DOCUMENTARY STAMPS –COUNTY SHARE Fees collected on the documentary stamp tax imposed on real property transfers. Section 76-903 371.03 MISCELLANEOUS FEES - COUNTY CLERK All fees and revenues collected by the County Clerk not listed elsewhere. 371.04 ADVERTISING FEES - LIQUOR LICENSE Fees received for the advertising of applicants for liquor licenses. Section 53-134 371.05 MARRIAGE LICENSES Fees received for the issuance of a marriage license. Section 33-110 371.06 POLITICAL FILING FEES Fees received for the filing of candidates for political office. Section 32-608
COUNTY CLERK OF THE DISTRICT COURT REVENUE CODES
380.01 FILING FEES - DISTRICT COURT Fees received by the Clerk of the District Court. Section 33-106 380.03 COURT COSTS REFUNDS - DISTRICT COURT Court costs recovered through district court proceedings and returned to the county. 380.05 MISCELLANEOUS FEES - DISTRICT COURT All other fees and revenue collected by the Clerk of District Court not listed elsewhere. 381.01 BAILBOND COSTS - 10% Fees received on the bonds issued by the district court. Section 29-901 383.00 PASSPORT FEES Fees received for the issuance of passports.
COUNTY COURT REVENUE CODES 390.01 COURT COSTS REFUNDS – COUNTY COURT Court costs recovered through court proceedings and returned to the county. 390.02 MISCELLANEOUS FEES – COUNTY COURT All other fees and revenue collected by the County Court not listed elsewhere.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 9
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
COUNTY ELECTION COMMISSIONER REVENUE CODES 393.01 VOTER REGISTRATION LISTS Monies collected by the Election Commissioner from the sale of voter registration lists. 393.02 ELECTION COSTS RECOVERED Monies received from political subdivisions on a proportionate basis to offset expenses incurred
by the county in holding elections. 393.04 MISCELLANEOUS FEES – ELECTION COMMISSIONER All other fees and revenue collected by the Election Commissioner not listed elsewhere. 393.05 VOTER CERTIFICATION
Fees received by the Election Commissioner for issuing a certificate of registration to a registered voter. Section 32-316
COUNTY REGISTER OF DEEDS REVENUE CODES 394.01 FILING AND RECORDING FEES Fees received by the Register of Deeds for the recording and filing of various instruments.
Section 33-130. 394.02 DOCUMENTARY STAMPS – COUNTY SHARE Fees collected on the documentary stamp tax imposed on real property transfers. Section 76-903 394.03 MISCELLANEOUS FEES - REGISTER OF DEEDS All other fees and revenue collected by the Register of Deeds not listed elsewhere.
COUNTY SHERIFF REVENUE CODES 395.01 COUNTY SHERIFF SERVICE FEES Fees received by the County Sheriff for various services. Section 33-117 395.02 COUNTY SHERIFF - MILEAGE Mileage costs collected for serving writs in a county owned car. Section 33-117 395.03 LAW ENFORCEMENT SERVICES -CONTRACTUAL Funds collected from municipalities that have contracted with the County for consolidated law
enforcement services. Section 29-215. 395.04 BREATH ANALYZER FEES Fees collected for administering breath analyzer tests. 395.05 REIMBURSEMENT - COUNTY AND CITY PRISONERS Use this account to record payments from county and city governments for the care, feeding and
maintenance of all city/federal prisoners. 395.10 VEHICLE INSPECTIONS Fees received for inspecting vehicle identification numbers for vehicle titling. Section 60-158 395.13 HANDGUN APPLICATION FEE Fee received for conducting a criminal history record check prior to purchasing a handgun.
Section 69-2404
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 10
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
COUNTY SHERIFF REVENUE CODES, CONTINUED 395.15 MISCELLANEOUS FEES - SHERIFF All other fees and revenue collected by the County Sheriff not listed elsewhere. 395.16 SALE OF ABANDONED VEHICLE Proceeds from the sale of vehicles left in abandonment and sold at public auction. Proceeds held
in trust for two years. Section 60-1905 395.20 WORK RELEASE PROGRAM Money collected for boarding of the prisoner and other travel and incidental expenses of the
prisoner enrolled in a work release program. Section 47-404
COUNTY ATTORNEY REVENUE CODES 396.01 COUNTY ATTORNEY FEES - CHECK COLLECTION Fees received by County Attorney for collecting insufficient fund checks. Section 28-611 396.04 MISCELLANEOUS FEES - ATTORNEY All other fees and revenue collected by the County Sheriff not listed elsewhere.
OTHER MISCELLANEOUS REVENUE CODES 398.01 LANDFILL - COMMERCIAL FEES Fees collected from commercial haulers, from disposal of trees, etc. 398.02 GARBAGE DISPOSAL Revenues received from operating a garbage disposal plant or solid wasted disposal area.
Sections 23-379 398.03 RECYCLING FEES Revenues received from operating a recycling operation. 399.01 AIRPORT FEES - RENTALS Landing fees, hangar rent, sale of aviation fuel, oil, etc., collected by airport authority. 399.02 AIRPORT FEES - INCOME Income received from the sale of hay, alfalfa, and other crops harvested from land within the
boundaries of an aviation facility. 402.01 AMBULANCE AND EMERGENCY AID FEES Fees charged for providing ambulance and emergency aid services. Section 13-303 406.01 VENDING MACHINES Commission received from vendors on pop, candy, cigarette and other vending machines
(including pay phone commissions) located on or within county owned or leased property. 408.01 EMERGENCY MANAGEMENT FEES Fees or revenue received by Emergency Management function for services other than grants. 409.01 SALE OF MAPS AND PUBLICATIONS Fees collected for the sale of maps and publications.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 11
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
OTHER MISCELLANEOUS REVENUE CODES, CONTINUED 410.01 SURVEYOR SERVICES Fees received by the County Surveyor for surveying. Section 33-116. 410.02 PLATS The reimbursement through assessments or direct suit for cost incurred by the clerk for the
expense of a plat, including surveying and recording of said plat for subdivided land where owners fail to submit plat for recording. Section 17-424
420.01 MACHINE HIRE Rental charges to use county equipment and machinery for the preparation of land owned by
private individuals, such as terracing, ditch digging, grading, etc. Section 23-345 430.01 PERMIT-CULVERT UNDER COUNTY ROAD Fee collected for a permit to lay an irrigation or drainage culvert under a road which is part of the
county road system. 440.01 DATA PROCESSING SERVICES Fees received for processing data of other county functions or providing services. 450.01 MICROFILM Monies received from any users of microfilming services. 450.02 PHOTO COPY Charges or fees collected from the use of the copy machine. 450.03 POSTAGE Monies collected for reimbursement of postage costs incurred by various county functions. 450.04 TELEPHONE/COMMUNICATION SERVICES Reimbursements from other funds or non-county agencies for telephone calls and other
communication services provided. 450.07 FAX Monies collected from the use of the fax machine. 470.01 OVERLOAD FINES - 25% COUNTY SHARE Fines and penalties for violation of laws prohibiting the overloading of vehicles used upon public
roads and highways shall be placed as follows: Seventy-five percent in a fund for state highways, and twenty-five percent to the County General Fund where the fine or penalty is paid as provided by Article 7, Section 5, of the Constitution of the State of Nebraska.
470.02 OVERLOAD FINES - 75% STATE SHARE Fines and penalties for violation of laws prohibiting the overloading of vehicles used upon public
roads and highways shall be placed as follows: Seventy-five percent in a fund for state highways, and twenty-five percent to the County General Fund where the fine or penalty is paid as provided by Article 7, Section 5, of the Constitution of the State of Nebraska.
470.04 MUNICIPAL COURT FINES - CITY VIOLATIONS Fines collected by the court system on municipal ordinance violations. These funds are credited
to the school district general fund where the violation took place. Section 79-1034
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 12
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
OTHER MISCELLANEOUS REVENUE CODES, CONTINUED 470.05 COUNTY COURT FINES - REGULAR Regular fines collected by the county court system. These funds are credited to the school fines
and license fund for distribution to the schools in the county. Section 79-1034 470.06 DISTRICT COURT FINES - REGULAR Regular fines collected by the district court system. These funds are credited to the school fines
and license fund for distribution to the schools in the county. Section 79-1034 472.01 COUNTY COURT BOND FORFEITURES Funds received from the forfeiture of posted bonds by the County Court. These funds are
credited to the school fines and license fund for distribution to the schools in the county. 472.02 DISTRICT COURT BOND FORFEITURES Funds received from the forfeiture of posted bonds by the Clerk of the District Court. These funds
are credited to the school fines and license fund for distribution to the schools in the county. 473.01 UNCLAIMED COURT WITNESS FEES Funds received from the Clerk of the District Court or County Court for unclaimed witness fees.
These funds are credited to the school fines and license fund for distribution to the schools in the county. Section 33-140.02
475.01 DRUG LAW ENFORCEMENT - SALE - CONVEYANCE VEHICLE Proceeds from the sale of vehicles impounded as conveyance vehicles of drugs and not claimed
which are then sold at public auction. These funds are credited to the school fines and license fund for distribution to the schools in the county. Section 28-1439.02
476.01 PROCEEDS - ESTRAY SALE Proceeds from the sale of estray stock and animals. Sections 54-304 and 54-415 480.01 WEED DEPARTMENT SPRAYING ASSESSMENTS Money collected by the Noxious Weed Control function for services rendered for spraying and
controlling noxious weeds. Section 2-958 480.02 WEED DEPARTMENT SEED CLEANING Monies collected by the Noxious Weed Control function for services rendered for seed cleaning.
Section 2-958 480.03 WEED DEPARTMENT MISCELLANEOUS REVENUE All other revenues received by Noxious Weed Control function not listed elsewhere. 490.01-04 SPECIAL ASSESSMENTS - CITY/VILLAGE Special assessments collected by the County Treasurer certified by cities and villages for
improvements of water systems, paving, sewers and sidewalks. 491.01 INTEREST - SPECIAL ASSESSMENTS Interest collected by the County Treasurer on special assessments certified by cities and villages
for improvements of water systems, paving, sewers and sidewalks.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 13
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
OTHER MISCELLANEOUS REVENUE CODES, CONTINUED 500.01 REVENUE FROM LEASES AND RENTAL PROPERTY Rental payments or proceeds received from the use of county property or other assets. Section
23-107.01 501.01 PARK AND RECREATION REVENUE Revenue received from the operation of park and recreational activities. Section 13-304 502.01 COMMUNITY BUILDING REVENUE Revenues received from the operation of a community activity facility, including fees, rentals, and
concessions. Section 23-2903 504.01 BOOKMOBILE REVENUE Revenues received from the operations of a bookmobile such as payment for lost books, and
fines. 510.01 INTEREST ON INVESTMENTS Interest earnings collected on investment activity of the county. 511.01 GAIN OR LOSS FROM SALE OF INVESTMENTS Gain or loss from the sale of investments. Do not include any earning attributable to interest. 520.01 PROCEEDS FROM SALE OF BONDS Proceeds received on sale of bonds issued for capital project costs. 520.02 REGISTERED WARRANTS/LOANS Proceeds received from registering a warrant. Section 23-160.01 530.01 SALE OF SURPLUS PROPERTY - FIXED EQUIPMENT Proceeds from sale of property declared surplus by the county, i.e., office machines, furniture,
automobiles, machinery, etc. Section 23-3115 530.02 SALE OF PROPERTY - LAND AND BUILDINGS Proceeds from sale of county owned land or buildings. 530.03 SALE OF SURPLUS PROPERTY - MISCELLANEOUS Proceeds from the sale of miscellaneous property declared surplus by the county, i.e., bridge
planks, grader blades, etc. Section 23-3115 531.01 JUDGMENTS AND SETTLEMENTS An amount collected by the county as the result of a court decision. 531.02 INSURANCE SETTLEMENTS An amount collected by the county from insurance proceeds. 532.01 REFUND OF PRIOR YEAR EXPENDITURES Refund or recovery of any expenditure made in a prior period. Credit appropriate fund from which
expenditures were originally made. 533.01 ONE-TIME REVENUE Revenue received as a non-recurring collection.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 4
SECTION B
PAGE 14
Chapter: REVENUE ACCOUNTS
Section: Citations and Definitions
Date: November 2016
CODE REVENUE SOURCE
OTHER MISCELLANEOUS REVENUE CODES, CONTINUED 534.01 CONTRIBUTIONS AND DONATIONS All revenue received as a result of a gift, pledge, grant or bequest from private sources. 540.01 MISCELLANEOUS REVENUE Use this account to identify all other revenues not categorized elsewhere. 570.01 HOSPITAL REVENUE Use this account to record all revenue from county hospital operations. 580.01 NURSING HOME REVENUE - REGULAR Use this account to record all revenue from County Nursing Home Operations. 590.01 TRANSFER - LOCAL MATCHING FUNDS Monies received in grant project funds as the local matching requirements of the grant award.
590.02 TRANSFERS - INTER-FUND Monies received from another fund.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION
PAGE
Chapter: EXPENDITURE ACCOUNTS
Section: Chapter Contents
Date: November 2016
Section Page
A Expenditure Function Codes 5-A-1
B Expenditure Object Codes 5-B-1
C Code Definitions 5-C-1
NOTE 1: In order to maintain uniformity in the Numerical Codes, please contact the Auditor of Public Accounts
office for assignment of new account numbers.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION A
PAGE 1
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Function Codes
Date: November 2016
CODE FUNCTION CLASSIFICATION
600-649 GENERAL GOVERNMENT
600 FINANCE AND ADMINISTRATION
601 County Board
602 County Clerk
603 County Treasurer
604 County Register of Deeds
605 County Assessor
606 County Superintendent of Schools
607 Election Commissioner
608 Planning & Zoning
609 Purchasing Agent
610 Data Processing Department
611 Administrative Division
612 Personnel Department
613 Employment Security (Unemployment) (Worker's Comp.)
614 Insurance
615 GIS Department
617 County Appraiser
618 Board of Equalization
620 JUDICIAL
621 County Clerk of the District Court
622 County Court System
623 Court -Other
624 District Judge
625 Public Defender
626 Coroner
627 Jury Commissioner
628 Judicial System
629 Legal Services
630 District Court
631 Clerk of District Court - Child Support Agreement
632 Clerk of District Court - Passport
633 Court Appointed Advocate
634 Drug Court
635 OTHER GENERAL GOVERNMENTAL SERVICES
636 Economic Development
637 Lottery
640 Vehicle Maintenance
641 Building and Grounds
642 Special Elections
643 Reappraisal
644 Airport Operations
645 Cooperative Extension Agent
646 Abandoned Cemetery
647 Employee Wellness
648 Microfilm/Copy Services
649 County Building - Annex
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION A
PAGE 2
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Function Codes
Date: November 2016
CODE FUNCTION CLASSIFICATION
650-699 PUBLIC SAFETY
650 LAW ENFORCEMENT 651 County Sheriff 652 County Attorney 653 Communication Center 654 Law Enforcement Programs 657 County Sheriff - Merit System Commission 658 County Sheriff - Vehicle Inspection Account 659 County Sheriff - Indian Account 660 Drug Law Enforcement 661 County Sheriff - Interlocal Agreements 662 County Attorney - Child Support Agreement 663 County Attorney – Other 664 Truancy Office 665 County Sheriff - Other 666 Diversion Program 667 Juvenile Diversion Program 668 Law Enforcement Grant
670 CORRECTIONS 671 County Jail 672 Adult Probation Officer 673 Juvenile Probation Officer 674 County Court Probation Officer 675 District Court Probation Officer 676 Juvenile Status Offender 677 Board of Prisoners 678 Juvenile Center 679 Jail - Indian Account 680 Juvenile Detention
685 EMERGENCY AND PROTECTIVE SERVICES 689 Flood Control 691 Ambulance and Rescue Operations 692 Building Inspector 693 Emergency Manager 694 Predatory Animal Control 695 Safety Committee 696 Emergency Equipment 697 911 Services 698 Homeland Security 699 Building Security
700-749 PUBLIC WORKS
700 HIGHWAYS AND ROADS 701 Highway Superintendent 702 County Surveyor 703 County Engineer 704 Bridge and Road Construction 705 Bridge and Road Maintenance 706 Road Buyback Program
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION A
PAGE 3
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Function Codes
Date: November 2016
CODE FUNCTION CLASSIFICATION 730 SANITATION 731 Sanitary Landfill/Solid Waste Disposal
733 Noxious Weed Control
750-799 PUBLIC HEALTH
750 ADMINISTRATION
751 Health Department
752 County Physician
756 Mental Health Board
770 FACILITIES
771 Hospital Operations
775 Nursing Home Operations
800-849 PUBLIC WELFARE
801 County Relief & Assistance
802 Veteran's Aid
803 Veterans Service Officer
804 Veterans’ Aid –Other County 1
805 Veterans’ Aid –Other County 2
806 Veterans’ Aid –Other County 3
822 Institutions
831 Day Care
835 Senior Citizen Handi-Bus
836 Handi-Man
837 Senior Citizen Programs
839 Victims Assistance Program
850-879 CULTURE AND RECREATION
850 Museum
852 Historical Society
855 Fair - County
860 Library & Bookmobile
870 Parks and Recreation
872 Culture and Recreation
875 Community Building
879 County Visitors Promotion
900-909 DEBT SERVICE
900 Debt Service
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION A
PAGE 4
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Function Codes
Date: November 2016
CODE FUNCTION CLASSIFICATION
910-999 MISCELLANEOUS
911 Grant #1
912 Grant #2
913 Grant #3
914 Grant #4
970 Miscellaneous – General
971 Miscellaneous - Other
980 Capital Acquisitions
982 Inheritance Tax
985 Equipment Acquisitions
990 Transfers of Funds
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 1
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
CODE EXPENDITURE CLASSIFICATION
PERSONAL SERVICES - 1
1 0100 Officials Salary (Final digit may be used for further detail)
1 0200 Deputy's Salary
1 0201 Chief Deputy's Salary
1 0202 Other Deputies' Salary
1 0300 Regular Employee Salary
1 0301 Administrative
1 0302 IT Administrative
1 0303 Maintenance
1 0304 Construction
1 0305 Clerical
1 0306 Custodial
1 0307 Medical/Health
1 0309 Elections
1 0312 Appraisers
1 0313 Bailiff
1 0314 Data Entry Operator
1 0315 Correctional - Jailers Salaries
1 0318 Communication
1 0320 Technician
1 0324 Inspector
1 0327 Mental Health Board
1 0329 Matron
1 0330 Handi-Bus Driver
1 0332 Legal Assistant
1 0336 Recreation
1 0342 Dispatcher
1 0343 Investigator
1 0344 Truancy Officer
1 0400 Part-Time Employee Salary
1 0401 Administrative
1 0402 IT Administrative
1 0403 Maintenance
1 0404 Construction
1 0405 Clerical
1 0406 Custodial
1 0407 Medical/Health
1 0409 Elections
1 0410 Seasonal Employees
1 0412 Appraisers
1 0413 Bailiff
1 0414 Data Entry Operator
1 0415 Correctional - Jailer Salaries
1 0417 Translator / Interpreter
1 0418 Communication
1 0420 Technician
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 2
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
1 0400 Part-Time Employee Salary, Continued
1 0422 Weed Driver
1 0424 Inspector
1 0426 Extension Office
1 0427 Mental Health Board
1 0430 Handi-Bus Driver
1 0431 Security
1 0432 Legal Assistant
1 0436 Recreation
1 0500 Overtime and Holiday Pay
1 0501 Overtime –Special
1 0502 Holiday Pay
1 0510 On-Call Pay
1 0520 Training Pay
1 0550 Back Pay
1 0600 Vacation Pay
1 0700 Sick Pay
1 0800 Insurance Premiums - County Share
1 0801 Workman's Compensation
1 0802 Health - Accident
1 0803 Group
1 0804 Life
1 0805 Disability
1 0806 Administration Fees
1 0807 Deductible Coverage
1 0808 Insurance Reimbursement
1 0900 Retirement Contributions - County Share
1 0901 Retirement - Other
1 0903 Prior Service
1 1000 FICA - County Share
1 1100 Uniform Allowance
1 1200 Insurance Allowance
1 1300 Other Personal Services
1 1400 Miscellaneous Personal Services
1 1500 Unemployment Contributions
1 1600 COBRA Refund
OPERATING EXPENSES - 2
2 0100 Postal Service
2 0200 Telephone Service
2 0201 Teletype Service
2 0205 Internet Service
2 0206 Other Telephone Service
2 0210 Cellular Phone
2 0211 Pager Service
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 3
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
2 0400 Rental Expenses
2 0500 Utilities
2 0501 Light
2 0502 Water
2 0503 Heating Fuels
2 0504 Sewer
2 0505 Garbage
2 0506 Boiler Maintenance
2 0507 Cable Service
2 0600 Insurance Premiums
2 0601 General Liability
2 0607 Umbrella Insurance
2 0610 Cyber Liability Insurance
2 0612 Insurance Adjustment
2 0614 Building/Contents Insurance
2 0615 Insurance Settlement
2 0616 Official & Employee Bonds
2 0620 Miscellaneous Insurance Costs
2 0700 Taxes
2 0710 Real Estate Tax
2 0720 Personal Property Tax
2 0730 Occupation Tax
2 0800 Board Costs
2 0810 Mental Health Board Costs
2 0820 Land Valuation Board Costs
2 1000 General Finance/Administrative Expense
2 1010 Record Preservation
2 1011 Forms Printing
2 1012 Printing and Publishing
2 1013 Certified Copies
2 1014 Notary Charges
2 1015 Advertising Costs
2 1016 Microfilming Costs
2 1017 Maps & Aerial Photos
2 1018 Translation Costs
2 1019 Bilingual Ballot Costs
2 1020 Credit Card / Bank Charges
2 1030 Initial Petty Cash
2 1050 License
2 1100 Data Processing Costs
2 1101 Computer Expense - General
2 1102 Computer Consultant
2 1103 Website Costs
2 1105 GPS Costs
2 1107 Security Costs
2 1110 Timekeeping Service Costs
2 1130 Grant Writing Costs
2 1140 Inspections
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 4
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
2 1200 Maintenance and Repairs
2 1210 Office Equipment Repair
2 1300 Building & Grounds Repair
2 1302 Jail Building Repair
2 1304 Other Building Repair
2 1305 Road Building Repair
2 1306 Weed Building Repair
2 1307 Auxiliary Building Repair
2 1308 Building Repair #1
2 1309 Building Repair #2
2 1400 Road Equipment Repair
2 1500 Road Equipment Repair -Labor
2 1550 Radio Equipment Repair
2 1600 Other Equipment Repair
2 1610 Vehicle Equipment Repair
2 1630 Weed Equipment Repair
2 1700 Travel Expenses
2 1701 Meals
2 1702 Lodging
2 1703 Transportation - Commercial
2 1704 Mileage Allowance
2 1705 Vehicle Rental
2 1706 Parking/Tolls
2 1707 Taxi/Limousine
2 1708 Board Members Expenses
2 1750 Training
2 1751 Dues, Subscriptions, Registrations, Training, Fees
2 1760 Convention/Workshop Expense
2 1761 National Association Dues
2 1765 County Attorney - Continuing Educational Costs
2 1766 County Sheriff - Continuing Educational Costs
2 1767 Sheriff's Training School
2 1770 Assessor’s Training School
2 1780 Emergency Management Training
2 1800 Sheriff Costs
2 1810 Uniform Cleaning - Service
2 1811 Car Wash - Service
2 1812 Vehicle Towing
2 1820 Breath Analysis Costs
2 1830 Extradition Costs
2 1835 Protective Custody Costs
2 1840 Motorcycle Patrol Costs
2 1850 K-9 Costs
2 1851 DARE
2 1855 CANDO
2 1900 Board of Prisoners Costs
2 1901 Boarding Contracts
2 1902 Laundry
2 1903 Medical Treatment
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 5
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
2 1904 Clothing
2 1905 Medical Evaluation
2 1906 Food Service
2 1908 Commissary
2 1909 Commissary -Telephone Cards
2 2000 Juvenile Costs
2 2010 Juvenile Detention
2 2015 Juvenile Medical
2 2020 Juvenile Transport
2 2100 Probation Costs
2 2101 Adult Probation Officer
2 2102 Juvenile Court Probation Officer
2 2103 County Court Probation Officer
2 2104 District Court Probation Officer
2 2110 Incentive Payments
2 2200 Court Related Costs
2 2201 District Court Costs
2 2202 County Court Costs
2 2203 Juvenile Court Costs
2 2204 District Judge Costs
2 2205 County Judge Costs
2 2206 Juvenile Judge Costs
2 2207 Court Reporter Costs
2 2208 Juror Costs (Meals, Mileage)
2 2209 Miscellaneous Court Costs
2 2300 Juror Fees
2 2301 District Court Jury Fees
2 2302 County Court Jury Fees
2 2310 Witness Fees
2 2311 District Court Witness Fees
2 2312 County Court Witness Fees
2 2313 Law Library
2 2314 Criminal Investigation & Prosecution Costs
2 2400 Attorney Costs
2 2401 Court Appointed Counsel
2 2405 District Court Public Defender
2 2406 Special Attorney
2 2409 Deposition
2 2410 Interpreter
2 2411 District Court - Attorney Fees
2 2412 County Court - Attorney Fees
2 2418 Sheriff's Fees
2 2420 Transcripts
2 2423 Tax Foreclosure Costs
2 2450 Drug Enforcement Costs 1
2 2451 Drug Enforcement Costs 2
2 2452 Drug Enforcement Costs 3
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 6
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
2 2500 Contractual Services
2 2501 Consulting Fees
2 2502 Professional Fees
2 2503 Child Support Enforcement
2 2504 Child Support Enforcement Contract Expenses
2 2505 Cafeteria Plan Administration Fees
2 2506 Insurance Administration Fees
2 2507 IT Consultant Services
2 2508 Public Defender Costs
2 2510 Appraiser's Fees
2 2512 Extension Services
2 2515 Food Service
2 2520 Legal Fees
2 2530 Surveyor, Contracted Services
2 2533 Engineering Costs
2 2536 Zoning Administration
2 2540 Audit Costs
2 2543 Budget Preparation Costs
2 2544 Maintenance Agreements
2 2545 Miscellaneous Labor
2 2546 Janitorial Agreements
2 2547 Towel / Cleaning Agreements
2 2548 Lawn Maintenance Agreements
2 2549 Grief Counseling – By Others
2 2552 Security – By Others
2 2555 Public Safety – By Others
2 2557 Prisoner Transporting – By Others
2 2560 Road Maintenance - By Others
2 2561 Snow Removal - By Others
2 2562 Machine Hire - By Others
2-2563 Hauling Materials / Supplies – By Others
2-2564 Hauling Equipment – By Others
2 2570 Weed Control – By Others
2 2601 FEMA Grant Costs
2 2700 Public Assistance Costs
2 2710 Domestic Abuse
2 2800 Institutional Costs
2 2850 Veterans’ Aid Costs
2 2900 County Burials
2 2915 Juvenile Costs
2 2950 Public Assistance -Other
2 3000 Health Related Costs
2 3010 County Physician
2 3015 Medical Exams
2 3020 Coroner / Autopsy Costs
2 3030 Drug and Alcohol Test
2 3040 Mental Health Board Costs
2 3200 Animal Control
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 7
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
2 3400 Townships –Dissolved Costs
2 3500 Abandoned Cemetery Costs
2 3600 Ambulance Costs
2 3700 Fair Expenses
2 3750 Extension Office Costs
2 4000 Landfill - Refuse/Solid Waste
2 4001 Sanitary Landfill
2 4002 Garbage Disposal
2 4300 Economic Development
2 4301 Economic Development -Other
2 4302 Economic Development -Other
2 4303 Economic Development -Other
2 4304 Economic Development -Other
2 4400 Intergovernmental Payments – Payments to Other Governments
2 4402 Drainage
2 4403 Flood Control
2 4404 Natural Disaster
2 4405 Planning Costs
2 4406 Predatory Animal Control
2 4407 Airport
2 4408 Ambulance Costs
2 4409 Nursing Home Costs
2 4410 Hospital Costs
2 4411 Area Agency on Aging Costs
2 4412 Alcoholic Safety Action Program Costs
2 4413 Jail / Monitoring Costs
2 4415 Weed Control
2 4416 Road Improvements
2 4417 Drug Diversion
2 4418 Juvenile Diversion
2 4419 Child Advocacy Program
2 4420 Behavioral Health Act
2 4421 Mental Retardation Service Act
2 4422 Alcoholism Services Act
2 4423 Victims Assistance Program
2 4424 Abuse Program
2 4425 Domestic Abuse Program
2 4426 Historical Society
2 4427 Museum
2 4428 Library
2 4429 Bookmobile
2 4430 Parks and Recreation
2 4431 Agricultural Society
2 4432 Handi-Bus
2 4434 Emergency Management
2 4436 Community Action Program
2 4435 211 Telephone Program
2 4439 Handi-Man
2 4441 Senior Citizen Program
2 4442 Communications Center
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 8
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
2 4444 Youth Service
2 4446 Humane Society
2 4447 Lottery Proceeds
2 4448 Public Transportation
2 4449 Regional Civil Defense
2 4450 Waste Disposal
2 4451 Drug Court
2 4452 Veterans Service Officer
2 4453 Bailiff Costs
2 4480 Reimbursement to County
2 4481 Reimbursement to County #1
2 4482 Reimbursement to County #2
2 4483 Reimbursement to County #3
2 4484 Reimbursement to County #4
2 4485 Reimbursement to County #5
2 4486 Reimbursement to County #6
2 4487 Reimbursement to County #7
2 5000 Hospital / Health Costs
2 5001 Nursing Administration
2 5002 Surgical Services
2 5003 Emergency Services
2 5004 Central Administration
2 5005 Hospital Care
2 5006 Wellness Center
2 5007 Health Department Contract
2 5008 Physical Therapy
2 5009 Pharmacy
2 5010 Clinic Services
2 5011 Plant Maintenance
2 5012 Plant Operation
2 5013 Other Operating Expenses
2 5014 Non-operating Expenses
2 5015 Housekeeping
2 5016 Child Care Services
2 5017 Assisted Living
2 5018 Lab Expenses
2 5019 Laundry
2 5020 Dietary
2 6000 Visitor's Promotion
2 6030 Media - Advertising
2 6040 Tourism Promotion
2 6050 Travel Exhibit Expense
2 6071 Special Project 1
2 6072 Special Project 2
2 6073 Special Project 3
2 6081 Improvement Project 1
2 6082 Improvement Project 2
2 6100 Lottery Expenses
2 6110 Lottery Ticket Winners
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 9
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
2 7000 Judgments - Settlements
2 7001 Settlements out of Court
2 8000 Refunds
2 8065 Tax Refunded to Taxpayers
2 9000 Miscellaneous
2 9075 Prior Year Expenditure Adjustment
2 9100 Special Project #1
2 9900 Miscellaneous Expenses
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 10
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
CODE EXPENDITURE CLASSIFICATION
SUPPLIES AND MATERIALS – 3
3 0100 Supplies
3 0101 Office
3 0102 Chemical
3 0103 Janitorial
3 0104 Building & Grounds Supplies
3 0105 Medical/Hospital
3 0106 Shop Supplies
3 0107 Building Supplies
3 0109 Shop Tools
3 0110 Small Tools, etc.
3 0111 Food and Beverage
3 0112 Law Enforcement
3 0113 Voting Supplies
3 0114 Library Books
3 0115 Ambulance Supplies
3 0116 Data Processing
3 0117 Microfilm
3 0118 Jail Supplies
3 0119 Investigative Supplies
3 0120 Program Supplies
3 0121 Recreation/Rehabilitation
3 0122 Emergency Supplies
3 0123 Safety Supplies
3 0126 Road Supplies
3 0130 Surveyor
3 0140 Grave Markers
3 0150 Miscellaneous Supplies
3 0200 Materials
3 0201 Asphalt
3 0202 Gravel & Rock
3 0203 Grader Blades
3 0204 Fences, etc.
3 0205 Concrete, etc.
3 0206 Culverts
3 0207 Steel Products
3 0208 Lumber
3 0209 Machinery and Equipment Fuel
3 0210 Machinery and Equipment Grease and Oil
3 0211 Machinery and Equipment Tires and Tire Repair
3 0214 Seed, Trees and Plantings
3 0215 Other Road & Bridge Materials
3 0216 Pilings
3 0217 Oxygen & Acetylene
3 0218 Chains
3 0219 Mower Blades
3 0300 Traffic Control
3 0301 Signs & Posts
3 0304 Guard Posts and Delineators
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 11
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
3 0305 Signals & Lighting
3 0306 Pavement Marking
3 0308 Flares, Flags, Barricades
3 0309 Pipes, Bolts, etc.
3 0400 Miscellaneous Supplies and Materials
EQUIPMENT RENTAL - 4
4 0100 Equipment Rental - Road
4 0101 Trucks & Tractors
4 0103 Loaders & Motor Graders
4 0107 Road Surfacing Equipment
4 0200 Equipment Rental - Office
4 0201 Data Processing
4 0202 Photo Copy
4 0203 Microfilm
4 0300 Equipment Rental - General Government
4 0301 Cars & Trucks
4 0303 Lawn Equipment
4 0304 Voting Equipment
4 0305 Spraying Equipment
4 0306 Other Equipment
4 0500 Building / Facilities Rental
4 0501 Office Space
4 0502 Voting Polls
4 0503 Equipment Storage Space
4 0504 Meeting Space
4 0600 Miscellaneous Rental Expense
CAPITAL OUTLAYS - 5
5 0100 Land
5 0101 Right-of-Way
5 0103 Purchase
5 0200 Buildings
5 0210 Hospital Building
5 0220 Courthouse Building
5 0230 Courthouse Remodeling
5 0250 Jail Remodeling
5 0260 Security Remodeling
5 0261 Plumbing Remodeling
5 0262 Electrical Remodeling
5 0263 Heating and Air Conditioning
5 0264 Other Buildings
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 12
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
5 0300 Machinery and Equipment
5 0301 Cars & Trucks
5 0302 Pickups
5 0303 Safety Equipment
5 0304 Emergency Management Equipment
5 0305 Ambulance
5 0306 Spraying Equipment
5 0307 Motor Graders & Loaders
5 0308 Snow Removing Equipment
5 0309 Mowers
5 0310 Road Surfacing Equipment
5 0311 Radio Equipment
5 0312 Lawn Equipment
5 0313 Janitorial Equipment
5 0314 Other Road Equipment
5 0315 Special Road Equipment
5 0375 Energy Grant Equipment
5 0500 Office Equipment
5 0501 Copy Equipment
5 0502 Data Processing Equipment
5 0505 Furniture
5 0510 Geographical Information System Equipment
5 0550 Medical and Hospital Equipment
5 0555 E-911 Equipment
5 0556 E-911 Set Aside for Future Equipment
5 0557 Communications Equipment
5 0559 Correctional Facility Equipment
5 0900 Voting Equipment
5 1000 Food and Beverage Equipment
5 1100 Other Equipment
5 1200 Capital Outlay Contracts
5 1201 Armor Coating Contracts
5 1202 Grading Contracts
5 1205 Bituminous Surfacing Contracts
5 1211 Bridge Contracts
5 1212 Miscellaneous Road Contracts
5 1215 Roadside Landscaping
5 1216 Gravel Surfacing
5 1250 Miscellaneous Contracts
5 1500 Capitalized Fees
5 1501 Legal
5 1502 Engineering
5 1503 Architectural
5 1506 Consultant
5 2500 Other Capital Outlays
5 2501 Law Enforcement Dog
5 2510 Miscellaneous Capital Outlay
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 5
SECTION B
PAGE 13
Chapter: EXPENDITURE ACCOUNTS
Section: Expenditure Object Codes
Date: November 2016
DEBT SERVICING - 6
6 0100 Principal Retirement
6 0200 Interest Payments
6 0300 Refunding Payments
6 0600 Interest on Registered Warrants
6 0700 Other Debt Payments
6 0701 Debt Payments
TRANSFERS - 7
7 0200 Inter-Fund Transfers
7 0300 Distribution Transfers
8 0000 Cash Reserve
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 6
SECTION C
PAGE 1
Chapter: EXPENDITURE ACCOUNTS
Section: Code Definitions
Date: November 2016
CODE DESCRIPTION
1 0000 PERSONAL SERVICES
Salary and wage payments for personal services rendered on behalf of the governmental unit by
officer or employee, including amounts required to be deducted under provisions of any retirement
act or tax law (Gross Salary).
1 0100 OFFICIAL'S SALARY
Account for the recording of payroll claims for elected or appointed officials. Sub-object may be
broken down (1 0101 - 1 0107) to reflect commissioner's, supervisor's or board member salaries
by district and other officials individually.
1 0200 DEPUTY'S SALARY
Account for the recording of payroll claims for deputies of elected or appointed officials. Sub-
object may be broken down (1 0201 - 1 0202) to distinguish salaries of deputies.
1 0300 REGULAR EMPLOYEE SALARY
Account for the recording of payroll claims for full-time employees other than official’s and
deputies.
1 0400 PART-TIME EMPLOYEE SALARY
Account for the recording of payroll claims for those employees who work part-time.
1 0500 OVERTIME AND HOLIDAY PAY
Account for the recording of payroll claims which effect payroll in terms of hourly differential and
non-working hours where compensation is made.
1 0550 BACK PAY
Account for the recording of payroll claims for past payroll periods.
1 0600 VACATION PAY
Account for the recording of payroll claims for vacation pay which an employee earns and
receives under established Personnel Policies.
1 0700 SICK PAY
Account for the recording of payroll claims for sick leave which an employee has accrued and
earned based on established personnel policies.
1 0800 INSURANCE PREMIUMS - COUNTY SHARE
Account for the recording of the county obligations to the employee insurance program.
1 0900 RETIREMENT CONTRIBUTIONS - COUNTY SHARE
Account for the recording of the county obligations to the employee retirement program.
1 1000 FICA - COUNTY SHARE
Account for the recording of the county portion of FICA tax for county employees.
1 1100 UNIFORM ALLOWANCE
Account for the recording of payments to employees for uniform allowance.
1 1300 OTHER PERSONAL SERVICES
Account for those payments for which no other code is listed and should be categorized as a
personal service expense.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 6
SECTION C
PAGE 2
Chapter: EXPENDITURE ACCOUNTS
Section: Code Definitions
Date: November 2016
CODE DESCRIPTION
1 1400 MISCELLANEOUS PERSONAL SERVICES
Account for those payments for which no other code is listed and should be categorized as a
personal service expense.
1 1500 UNEMPLOYMENT CONTRIBUTIONS
Account for those payments in accordance with the Employment Security Act.
2 0000 OPERATING EXPENSES
General category for those charges incurred for operating and maintaining government
operations.
2 0100 POSTAL SERVICES
Post office box rental, postage stamps, stamped postcards, postal insurance, metered postage,
etc.
2 0200 TELEPHONE SERVICES
Account for those payments for telephone services.
2 0500 UTILITIES
Account for those payments for utilities such as electricity, heat, water, and sewer.
2 0600 INSURANCE PREMIUMS
Account for those payments for the cost of insurance to cover the county risks.
2 0700 TAXES
Account for those payments when the county is required to pay a tax.
2 0800 BOARD COSTS
Account for those payments related to the county board.
2 1000 GENERAL FINANCE / ADMINISTRATIVE EXPENSES
Account for those payments related to general finance and administration of county functions.
2 1200 MAINTENANCE AND REPAIRS
Account for those payments related to maintenance and repairs to county property.
2 1700 TRAVEL EXPENSES
Account for those payments related to county employees traveling.
2 1750 TRAINING EXPENSES
Account for those payments related to training of county employees.
2 1800 SHERIFF COSTS
Account for those payments related to operation of the sheriff’s department.
2 1900 BOARD OF PRISONERS
Account for those payments related to the boarding of prisoners.
2 2100 PROBATION COSTS
Account for those payments related to probation officers.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 6
SECTION C
PAGE 3
Chapter: EXPENDITURE ACCOUNTS
Section: Code Definitions
Date: November 2016
CODE DESCRIPTION
2 2200 COURT RELATED COSTS
Account for those payments related to court proceedings.
2 2400 ATTORNEY COSTS
The fees and costs charged for the services of attorneys in court cases, legislation or suit
settlements.
2 2500 CONTRACTUAL SERVICES
Account for fees and costs associated with contracts.
2 2700 PUBLIC ASSISTANCE COSTS
Account for those payments related to aiding the public with assistance.
2 3000 HEALTH RELATED COSTS
Account for those payments related to public health.
2 3500 ABANDONED CEMETERY COSTS
Account for the maintenance of a cemetery after it has been abandoned by a district or
association.
2 3600 AMBULANCE COSTS
Account for the payments and expenses related to a county ambulance.
2 3700 FAIR EXPENSES
Account for the payments related to the operation of the county fair.
2 4000 LANDFILL – REFUSE / SOLID WASTE
Account for the costs of dump fees, and sanitary disposal units for county owned and operated
facilities.
2 4300 ECONOMIC DEVELOPMENT
Account for the payments associated with economic development.
2 4400 INTERGOVERNMENTAL PAYMENTS
Contributions for the operation of activities, or subsidies paid to other governmental entities or
organizations for the performance of services the county has responsibility for providing. These
services are not provided by county operations. County operations should be reflected under the
expenditure classifications to reflect the nature of each item under the appropriate function (i.e.,
salaries, equipment, etc).
2 5000 HOSPITAL / HEALTH COSTS
Account for costs associated with operation of a county owned hospital or nursing home.
2 6000 VISITOR’S PROMOTION
Account for the costs associated with promoting visitors to the county.
2 6100 LOTTERY EXPENSES
Account for the payments associated with operation of a county lottery.
2 7000 JUDGMENTS - SETTLEMENTS
Account for the payments based on decisions against the county in the form of judgments or
settlements.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 6
SECTION C
PAGE 4
Chapter: EXPENDITURE ACCOUNTS
Section: Code Definitions
Date: November 2016
CODE DESCRIPTION
2 8000 REFUNDS
Account for the payment of refunds.
2 9000 MISCELLANEOUS
Account for the payment of expenses and costs not listed separately.
3 0000 SUPPLIES AND MATERIAL
Costs related to the purchase of supply and material items used in the day-to-day operations of
offices and departments.
3 0100 SUPPLIES
Account for the payments related to the purchase of supplies.
3 0200 MATERIALS
Account for the payments related to the actual maintenance of roads and the surfacing and
reinforcement of county road facilities.
3 0300 TRAFFIC CONTROL
Account for supplies and materials used in the implementation of traffic control.
3 0400 MISCELLANEOUS SUPPLIES AND MATERIALS
Account for the payments related to supplies and materials not listed separately.
4 0000 EQUIPMENT RENTAL
Costs related to the reporting and recording of equipment rental. If equipment is being purchased
on a rental or lease agreement basis, the cost should be shown in CAPITAL OUTLAYS with the
applicable coding.
4 0100 EQUIPMENT RENTAL-ROAD
Rental of equipment used in constructing and maintaining county roads.
4 0200 EQUIPMENT RENTAL - OFFICE
Rental of equipment used in office operations.
4 0300 EQUIPMENT RENTAL - GENERAL GOVERNMENT
Rental of equipment used in other county operations.
4 0500 BUILDING / FACILITIES RENTAL
Account for the payment of building or facility rentals for county operations.
4 0600 MISCELLANEOUS RENTAL EXPENSE
Account for the payments related to rentals not listed separately.
5 0000 CAPITAL OUTLAYS
Acquisition or additions to fixed assets having a useful life of more than one year.
5 0100 LAND
Account for the purchase, easement or condemnation of real estate. Cost will include purchase
price and costs associated with the purchase.
ACCOUNTING AND BUDGETING SYSTEM FOR NEBRASKA COUNTIES CHAPTER 6
SECTION C
PAGE 5
Chapter: EXPENDITURE ACCOUNTS
Section: Code Definitions
Date: November 2016
CODE DESCRIPTION
5 0200 BUILDINGS
Account for the purchase, construction, or remodeling of buildings.
5 0300 MACHINERY AND EQUIPMENT
Payments for acquisition including transportation and installment cost for all machinery and
equipment such as automobiles, light trucks, and heavy equipment.
5 1200 CAPITAL OUTLAY CONTRACTS
Account for payments related to capital outlays in accordance with a contract. Includes payments
to contractors for roads built under contract or agreement and should include the materials
incorporated into the constructed roads.
5 1500 CAPITALIZED FEES
Account for the payment of legal, engineering, architectural, surveys, advertisement for bids,
assurance of bonds, etc.
5 2500 OTHER CAPITAL OUTLAYS
Account for the payment of capital outlays not separately listed.
6 0000 DEBT SERVICING
Costs representing outlays in the form of debt principal payment, periodic interest payments, and
related service charges for benefits received in part in prior fiscal periods as well as in current and
future fiscal periods.
6 0100 PRINCIPAL RETIREMENT
Amount of principal debt redeemed during the fiscal year.
6 0200 INTEREST PAYMENTS
Account for the payments of interest payments on debt servicing.
6 0600 INTEREST ON REGISTERED WARRANTS
Account for the payments of interest payments on registered warrants.
7 0000 TRANSFERS
Account for the transfer of funds.
7 0200 INTERFUND TRANSFERS
Account for the transfer of money between funds, handled either by a board resolution or a
warrant.
7 0300 DISTRIBUTION TRANSFERS Account for the transfer of money between a holding account and a county fund account.