The URL can be used to link to this page

Browse Search

Home My WebLink About820872.tiff RESOLUTION RE: WELD COUNTY CHART OF ACCOUNTS WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, Section 29-1-504, Colorado Revised Statutes 1973 , specifies that the State Auditor, with the approval of the Advisory Committee on Governmental Accounting, shall prescribe a uniform chart of accounts for use by all local governments of the State of Colorado, and WHEREAS, in June, 1981, the State Auditor issued an up-dated financial management manual which contained a new uniform classifi- cation of accounts, and WHEREAS, the Director of Finance and Administration and Comptroller of Weld County have reviewed the prescribed chart of accounts by the State Auditor and have recommended that Weld County, effective with fiscal year 1982 , adopt a uniform chart of accounts in conformance with the prescribed chart of accounts of the State Auditor attached hereto and made a part of this Resolution by reference, and WHEREAS, State statute requires that the Board of County Com- missioners create, by resolution, any funds used by the County and the County Treasurer. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commis- sioners of Weld County, Colorado that the recommended uniform chart of accounts attached hereto and incorporated herein by reference is hereby adopted by Weld County effective with fiscal year 1982 , and BE IT FURTHER RESOLVED by the Board of County Commissioners of 820872 ,i Weld County, Colorado, that the funds contained in the uniform chart of accounts are hereby adopted for Weld County effective with fiscal year 1982. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 18th day of January, A.D. , 1982. BOARD OF COUNTY COMMISSIONERS '-ii ii, WELD COUNTY, COLORADO ATTEST: vv� � f/ryd Weld County Clerk and , Recorder and Clerk to John T. Martin, Chairman the Board BY: ,-4';4° �L-,, 4 _` ((.4.‘JLam+ k C c Caruso ro-Tem Deputy County Clerk ' y,, e ^ APPROVED AS TO FORM: Norman Carlson Q1/. - ,"9-0•-e County Attorney C T Kirb" n u ee K. Steirtmafk V -2- WELD COUNTY FINANCIAL MANAGEMENT MANUAL UNIFORM CLASSIFICATION OF ACCOUNTS SUMMARY OF FUNDS GENERAL FUND GROUP 01 01 GENERAL FUND SPECIAL REVENUE FUND GROUP (10 - 29) 11 ROAD AND BRIDGE FUND 12 SOCIAL SERVICES FUND 13 OLD AGE PENSION FUND 14 REVENUE SHARING FUND 15 CONSERVATION FUND 16 CONTINGENT FUND 19 HEALTH SERVICES FUND 20 LIBRARY FUND 21 HUMAN RESOURCES FUND 22 SOLID WASTE FUND 23 SUBDIVISION PARK FUND CAPITAL FUND GROUP (30 - 39) 30 31 HOSPITAL CAPITAL 32 33 PUBLIC WORKS COUNTY BUILDINGS CAPITAL 34 35 36 UNIFORM CLASSIFICATION OF ACCOUNTS SUMMARY OF FUNI Page two CAPITAL FUND GROUP (Continued) 37 38 39 DEBT SERVICE FUND GROUP (40 - 49) 40 DEBT SERVICE 41 42 43 44 45 46 47 48 49 SPECIAL ASSESSMENT FUND GROUP (50 - 59) 50 51 52 53 54 55 56 57 58 59 UNIFORM CLASS,rICATION OF ACCOUNTS SUMMARY OF FUNDS Page three INTERNAL SERVICE/ENTERPRISE FUND GROUP (60 - 69) 60 61 MOTOR POOL SERVICE FUND 62 63 64 PRINTING AND SUPPLY SERVICE FUND 65 COMPUTER SERVICE FUND 66 INSURANCE SERVICE FUND 67 68 69 AGENCY FUND GROUP (70 - 79) 70 71 PAYROLL AGENCY FUND 72 HOSPITAL AGENCY FUND 73 TREASURER'S AGENCY FUND 74 SECTION 8 HOUSING 75 76 77 78 79 TRUST/AGENCY FUND GROUP 80 PENSION TRUST FUND 81 HOSPITAL EXPENDABLE TRUST FUND UNIFORM CLASSI. _.;ATION OF ACCOUNTS SUMMARY OF FUNDS Page four TRUST/AGENCY FUND GROUP (Continued) 82 83 84 85 86 87 88 89 GROUP OF ACCOUNTS FUND GROUP (90 - 99) 90 SUPPLY INVENTORY 91 PRINTING INVENTORY 92 GENERAL FIXED ASSET GROUP OF ACCOUNTS 93 GENERAL LONG-TERM DEBT GROUP OF ACCOUNTS 94 ROAD AND BRIDGE INVENTORY 95 96 97 98 99 WELD COUNTY FINANCIAL MANAGEMENT MANUAL UNIFORM CLASSIFICATION OF ACCOUNTS SUMMARY OF BALANCE SHEET ACCOUNTS 1000 CURRENT ASSETS, INVESTMENTS AND OTHER ASSETS 1600 PROPERTY AND EQUIPMENT 1800 OTHER DEBITS 2000 CURRENT LIABILITIES AND DEFERRED CHARGES 2300 LONG-TERM LIABILITIES FUND EQUITY: 2500 CONTRIBUTED CAPITAL 2600 INVESTMENT IN GENERAL FIXED ASSETS 2700 RETAINED EARNINGS 2800 FUND BALANCES UNIFORM CLASSI ;ATION OF ACCOUNTS BALANCE SHEET ACCOUNTS Page two New 01d 1000 CURRENT ASSETS, INVESTMENTS AND OTHER ASSETS 1010 Petty Cash Funds 101 1011 Change Funds -- 1020 Cash in Bank (Checking Account) -- 1031 Cash on Deposit with County Treasurer 103 1032 Cash on Deposit - Paying Agent -- 1041 Savings Accounts 104 1042 Temporary Cash Investments -- 1043 Marketable Securities -- 1044 Mortgages -- 1045 Trust Funds -- 1050 Taxes Receivable 121-122 1060 Provisions for Uncollectible Accounts - Cr. 121-01 , 122-01 1150 Customer Accounts Receivable 140's 1160 Provision for Uncollectible Accounts - Cr. 149 1170 Other Accounts Receivable -- 1180 Grants Receivable -- 1210 Notes Receivable -- 1230 Special Assessments Receivable -- 1310 Due from Other Funds 150 1320 Due from Other Governments 160 1330 Advances to Other Funds -- 1350 Interest Receivable on Investments -- 1410 Inventory of Materials and Supplies 170's 1420 Inventory of Stores for Resale -- 1510 Investments (Long-Term) -- 1550 Prepaid Expenses 180 UNIFORM CLASS. CATION OF ACCOUNTS BALANCE SHEET ACCOUNTS Page three New Old 1570 Unamortized Discounts on Bonds Sold (offset against bonds payable) -- 1580 Other Assets -- 1600 PROPERTY AND EQUIPMENT 1610 Land, Right-of-Way, Water Rights 201 1630 Buildings and Improvements 202 1640 General Equipment 205 1641 Office Furniture -- 1642 Equipment -- 1643 Lab Equipment -- 1650 Transportation Equipment -- 1670 Construction Work in Progress -- 1690 Accumulated Provisions for Depreciation - General -- 1691 Office -- 1692 Equipment -- 1693 Lab Equipment -- 1800 OTHER DEBITS 1810 Amount Available in Debt Service Funds -- 1820 Amount to be provided -- 2000 CURRENT LIABILITIES AND DEFERRED CHARGES 2010 Vouchers Payable 301 2020 Accounts Payable 306 2050 Notes Payable -- 2060 Contracts Payable -- 2070 Due to Other Funds 331 2080 Due to Other Governments 340 2110 Matured Bonds Payable -- UNIFORM CLASSIF TION OF ACCOUNTS BALANCE SHEET ACCOUNTS Page four New Old 2000 CURRENT LIABILITIES AND DEFERRED CHARGES (Continued) 2150 Accrued Interest Payable -- 2160 Accrued Wages 351 2170 Payroll Taxes and Other Deductions Payable 352-355 2180 Accrued Vacation and Sick Leave Payable -- 2200 Customer Deposits 309, 395 2210 Customer Advances for Construction -- 2220 Deferred Revenues -- 2221 Deferred Property Taxes -- 2223 Deferred Grant Revenues -- 2240 Unamortized Premium on Debt -- 2300 LONG-TERM LIABILITIES 2310 Bonds Payable -- 2360 Advance from Other Funds -- 2370 Lease-Purchase Agreements 301 2380 Installment Purchase Contracts -- 2390 Other Long-Term Debt -- FUND EQUITY 2500 CONTRIBUTED CAPITAL 2520 Contributions 410 2521 Contributions in Aid of Construction -- 2600 INVESTMENT IN GENERAL FIXED ASSETS -- 2700 RETAINED EARNINGS -- 2721 Reserved (appropriated) -- 2722 Unreserved (unappropriated) -- UNIFORM CLASS. .CATION OF ACCOUNTS BALANCE SHEET ACCOUNTS Page five New Old 2800 FUND BALANCES 420 2810 Reserve for Encumbrances 401 2820 Reserve for Inventory of Supplies -- 2830 Reserve for Advances to Other Funds -- 2860 Reserve for Employees' Retirement Systems -- 2870 Unreserved -- 2871 Designated for Debt Service -- 2872 Designated for Subsequent Years' Expenditures -- 2873 Undesignated -- WELD COUNTY FINANCIAL MANAGEMENT MANUAL UNIFORM CLASSIFICATION OF ACCOUNTS SUMMARY OF REVENUE ACCOUNTS 3100 TAXES 3200 LICENSES AND PERMITS 3300 INTERGOVERNMENTAL REVENUE 3400 CHARGES FOR SERVICES 3500 FINES AND FORFEITS 3600 MISCELLANEOUS REVENUES 3700 TRANSFERS FROM OTHER FUNDS 3800 FEE ACCOUNTS 3900 OTHER FINANCING SOURCES NOTE: The above revenue account titles, except for the fee accounts, represent the minimum prescribed reporting necessary for local governments in Colorado in conformity with generally accepted accounting principles as set forth in the NCGA Statement 1 . UNIFORM CLASSIr"ATION OF ACCOUNTS REVENUE ACCOUNIJ Page two New Old 3100 TAXES 3100 General Property Taxes 501 3120 Specific Ownership Taxes 503 3130 General Sales and Use Taxes -- 3142 Tabacco Products 3160 Franchise Taxes or Business Tax -- 3190 Penalties and Interest on Delinquent Taxes 504 3191 Penalties 502 3192 Interest 3200 LICENSES AND PERMITS 3210 Business Licenses and Permits 510 3211 Liquor Licenses (Local Government share only) 511 3212 Health 515 3213 Police Protective 515 3214 Corporations in General 515 3215 Public Utilities 515 3216 Planning Permits 515 3217 Amusements 515 3218 Security 515 3219 Other 515 3220 Non-Business Licenses and Permits 3221 Building Permits 512 3222 Motor Vehicle Licenses 3223 Motor Vehicle Titles 540 3224 Electrical Permits 515 3225 Marriage Licenses 3226 Burial Permits __ UNIFORM CLASSi^CATION OF ACCOUNTS REVENUE ACCOUNTS Page three New Old 3227 Animal Licenses -- 3228 Street and Curb Permits -_ 3229 Other - Aircraft Registrations -- 3230 Moving Permits 3300 INTERGOVERNMENTAL REVENUE 3310 Federal Grants 527 3320 Federal Shared Revenues 3321 Federal Revenue Sharing 522 3322 Matching Funds - Snow & Gravel -- 3323 Mineral Leasing (BLM) -- 3324 Grazing Act (BLM) -- 3325 Sale of Materals (BLM) 523 3328 Antirecession -- 3329 Other -- 3330 Payments In Lieu of Taxes 521 3340 State Grants 532 3341 Direct Assistance -- 3342 Judicial -- 3343 Highways and Streets -- 3344 Sanitation -- 3345 Health -- 3346 Welfare (Social Services) -- 3347 Culture - Recreation -- 3348 District Attorney -- 3349 Veterans Office -- UNIFORM CLASSIF_..ATION OF ACCOUNTS REVENUE ACCOUNTS Page four New Old 3350 State Shared Revenues 3351 Additional Motor Vehicle Registration Fee 532 3352 Highway User Tax Fund 532 3370 Other Governmental Units 3371 Counties -- 3372 Cities and Towns -- 3373 School District -- 3374 Special Districts -- 3400 CHARGES FOR SERVICES 3410 General Government 3411 Court Costs, Fees and Charges (Do not include fines or forfeits) -- 3412 Recording of Legal Instruments 549 3413 Zoning and Subdivision Fees 549 3414 Plan Checking Fees 549 3415 Sale of Maps and Publications 589 3418 Charges for Services 530 3419 Sales of Supplies 550 3420 Public Safety 3421 Special Police Services 549 3422 Special Fire Protection Services -- 3424 Protective Inspection Fees -- 3429 Rescue Unit Fees -- 3430 Highways and Streets 3431 Street, Sidewalk, and Curb Repairs -- UNIFORM CLASSIFICATION OF ACCOUNTS REVENUE ACCOUNTS Page five New Old 3432 Parking -- 3433 Street Lighting Charges -- 3435 Highway and Street Permits 516 3450 Health 3451 Vital Statistics 549 3452 Health Inspection Fees 549 3453 Lab Fees 549 3454 Clinic Fees 549 3455 Meat Inspection 549 3456 Septic 549 3470 Culture - Recreation 3474 Park and Recreation Fees 549 3475 Exhibition Hall Use Fees 549 3476 Library Use Fees (not fines) 549 3479 County Fair 549 3480 Refuse Disposal 3481 Landfill Surcharge -- 3482 Weed Spraying 3500 FINES AND FORFEITS 3520 Library Fines 561 3530 Other 589 3600 MISCELLANEOUS REVENUE 3610 Earnings on Deposits and Investments 571 3620 Rents and Royalties 3621 Rents from Land 572 3622 Rents from Buildings 572 UNIFORM CLASSIIATION OF ACCOUNTS REVENUE ACCOUNTS Page six New Old 3623 Royalties 573 3624 Rents, Equipment 3625 Depreciation 3630 Special Assessments 3631 A-87 Cost Plan 3632 Data Processing 3640 Refunds of Expenditures 3641 Motor Fuel Taxes -- 3642 Other -- 3670 Contributions and Donations 3671 Contributions from Public Enterprises -- 3672 Donations from Private Sources -- 3673 In-Kind 3680 Other -- 3700 TRANSFERS FROM OTHER FUNDS 3710 Appropriation Grants-In-Aid -- 3720 Excess Revenue or Earnings -- 3730 Surplus Funds - Completed Projects -- 3740 Other Operating Transfers -- 3800 FEE ACCOUNTS 3820 Sheriff' s Fees 549 3821 Service of Process 549 3822 Travel 549 3823 Other Fees 549 3830 County Clerk's Fees 3831 Recording 549 3832 Motor Vehicle 549 UNIFORM CLASSI. ,;ATION OF ACCOUNTS REVENUE ACCOUNTS Page seven New Old 3833 Acknowledgements 549 3834 Marriage Licenses 549 3835 Certified Copies 549 3836 Clerk Hire 549 3840 County Treasurer' s Commissions and Fees 549 3841 Tax Collections 549 3842 Certificates of Purchase and Redemption 549 3843 Treasurer's Deeds 549 3844 Advertising 549 3850 Assessor's Fees 549 3890 Public Trustee's Deeds 549 3900 OTHER FINANCING SOURCES 3910 Sales of and Compensation for Loss of Fixed Assets 3911 Sales of Assets 3912 Compensation for Loss 3930 Proceeds of General Long-Term Debt 3931 General Obligation Bond Proceeds -- 3933 Inception of Lease-Purchase Agreement -- 3934 Inception of Installment Purchase Contract -- WELD COUNTY FINANCIAL MANAGEMENT MANUAL UNIFORM CLASSIFICATION OF ACCOUNTS SUMMARY OF DEPARTMENTS BY FUNCTIONS 000J NON-DEPARTMENTAL 1008 GENERAL GOVERNMENT (1000 - 1999) 200! PUBLIC SAFETY (2000 - 2999) 3000 PUBLIC WORKS (3000 - 3999) 400! PUBLIC HEALTH AND WELFARE (4000 - 4999) 5000 CULTURE AND RECREATION (5000 - 5999) 6100 CONSERVATION OF NATURAL RESOURCES (6100 - 6299) 630! URBAN REDEVELOPMENT AND HOUSING (6300 - 6499) 6500 ECONOMIC DEVELOPMENT AND ASSISTANCE (6500 - 6599) 660 ECONOMIC OPPORTUNITY (6600 - 6999) 7008 DEBT SERVICE (7000 - 7999) soog INTRAGOVERNMENTAL SERVICES (8000 - 8999) 900 MISCELLANEOUS (9000 - 9499) 9500 TRANSFERS (9500 - 9799) 9808 COST OF SALES (9800 - 9999) NOTE: The above expenditure account titles represent the minimum prescribed reporting necessary for local governments in Colorado in conformity with generally accepted accounting principles as set forth in the NCGA Statement 1 . UNIFORM CLASSIC iTION OF ACCOUNTS DEPARTMENTS BY FUNCTIONS Page two New Old 0001 NON-DEPARTMENTAL 100_ GENERAL GOVERNMENT 101_ County Commissioners 1011 Office of the Board 801 1012 County Attorney 802 1013 Public Trustee 803 1014 Planning and Zoning 804 102 County Clerk and Recorder 1021 County Clerk 810 1023 Motor Vehicle 810 1025 Elections and Registration 811 103_ County Treasurer 1031 County Treasurer 812 104_ County Assessor 1041 County Assessor 813 106_ Maintenance of Buildings and Plant 1061 Maintenance of Buildings/Grounds 816 111 Legislative 1110 County Council 814 112 Judicial 1123 District Attorney 826 115 Administration 1151 Financial Administration 808 1152 General Accounting 807 1155 Printing/Supplies 1153 Purchasing 821 UNIFORM CLASSIF .,,ATION OF ACCOUNTS DEPARTMENTS BY FUNCTIONS Page three New Old 1154 Personnel 815 119_ Other 1191 Data Processing 1192 PBX - Phone Service 820 1941 Acquisitions 1942 Lands 1943 Land Improvements 1944 Buildings 1945 Equipment 200 PUBLIC SAFETY 210 Law Enforcement 2110 Sheriff Administration 830 2111 Crime Control and Investigation 834 2112 Posse/Special Deputies 828 2150 Communications Services 819 2160 Ambulance Services 837 2180 County Coroner 832 230_ Correction 2310 Correctional Administration 829 240 Protective Inspection 2420 Building Inspection 833 290_ Other Protection 2910 Civil Defense 824 2930 Traffic Engineering 2960 Predatory Animal Control 839 2970 Fire Control 2980 Animal Control 840 UNIFORM CLASSIF..JATION OF ACCOUNTS DEPARTMENTS BY FUNCTIONS Page Four New Old 2990 Pest/Weed Control 841 300_ PUBLIC WORKS 310 Highways and Streets 3111 Rights-of-Way 832 3120 Preliminary and Construction Engineering 313 Construction 3131 Roadway Construction 818 3132 Bridge Construction 833 3140 Maintenance of Condition 815 3160 Traffic Services 812 3170 Highway Equipment 3180 Administration 801 3182 General Engineering 3190 Other Public Works 320 Sanitation 3240 Waste Disposal 843 3400 Extension Services 847 3700 Veterans Office 854 3800 Public Parking 3900 Airport 853 400 HEALTH AND WELFARE 410_ Health 4110 Public Health Administration 801 4120 Vital Statistics 4130 Health Education 802 4140 Nursing 830 4150 ARRC 817 UNIFORM CLASS1 _CATION OF ACCOUNTS DEPARTMENTS BY FUNCTIONS Page five New Old 4170 Environmental Health 890 4180 Lab 854 4190 Mental Health 835 440 Public Welfare (Social Services) 4410 Administration 801 4411 IV-D Administration 803 4420 Institutional Care 4430 Direct Assistance 4431 General Assistance 802 4432 Aid to the Blind 810 4433 Aid to Dependent Children 820 4434 Aid to the Needy Disabled 830 4435 Child Welfare 840 4436 Title XX 804 4437 Day Care 850 4438 Medicaid Transportation 880 4439 Service Payments 4440 Old Age Pension 4450 Vendor Welfare Payments 4460 LEAP 4470 I . R.A. 500 CULTURE - RECREATION 5140 Exhibition Building 849 520 Parks 5220 Missile Site Park 857 550 Libraries 5510 Library Administration 801 5520 SARC 802 UNIFORM CLASSI. ATION OF ACCOUNTS DEPARTMENTS BY FUNCTIONS Page six New Old 5530 Payment For Lending 803 5540 Clearing 804 5700 County Fair 610 CONSERVATION OF NATURAL RESOURCES 6120 Northern Colorado Research Center 850 6160 Greeley West Soil Conservation 851 6520 Economic Development 6600 Job Corps 700_ DEBT SERVICE 7010 Bond Principal 7020 Interest Payments 800 INTERGOVERNMENTAL COOPERATION OUTLAYS 8010 Grants-in-Aid to Cities and Towns 8030 Grants-in-Aid 900 MISCELLANEOUS 9020 Other 874 950 TRANSFERS TO OTHER FUNDS 9510 Appropriation Grants-in-Aid 9540 Other Operating Transfers 980 COST OF SALES 9801 Purchase of material UNIFORM CLASSIFICATION OF ACCOUNTS OBJECT EXPENDITURES CLASSIFICATION 6100 PERSONAL SERVICES: This is a basic classification of expenditure by object for services rendered by officers and employees of the governmental unit, in- cluding related benefits and employer's contributions. 6200 SUPPLIES: This is a basic classification of expenditures by object for articles and commodities which are purchased for consumption or resale and are materially altered when used. 6300 PURCHASED SERVICES: This is a basic classification by object for services other than Personal Services which are required by the governmental unit in the administration of its assigned functions or which are legally or morally obligatory on the government unit. 6400 BUILDING MATERIALS: This is a basic classification by object for all materials related to building. 6500 FIXED CHARGES: This is a basic classification by object for charges that are mainly fixed from period to period and cannot be classified under another object. 6600 DEBT SERVICE: This is a basic classification of expenditures by object representing outlays for the repay- ment of debt and for related charges. 6700 GRANTS, CONTRIBUTIONS, This is a basic classification of expenditures INDEMNITIES & OTHER: by object for payments made to institutions or civic institutions or civic organizations. 6800 INTERGOVERNMENTAL This is a basic classification of expenditure SUPPORT SERVICES: by object for services rendered by other governmental units or bodies which your governmental unit has a responsibility to finance. 6850 INTER-DEPARTMENTAL This is a basic classification by object of CHARGES': charges for services performed by one department, which allocates its costs to other using departments. 6900 CAPITAL OUTLAY: This is a basic classification of expenditure by object, applicable to outlays which result in the acquisition of right to, or addition to, fixed assets, including cost incidental hereto such as legal , appraisal and brokerage fees, land preparation and demolishing buildings, fixtures, and delivery costs. UNIFORM CLASSIFICATION OF ACCOUNTS OBJECTS New Old 6100 PERSONAL SERVICES 6110 Salaries and Wages 601 6111 Salaries and Wages - Permanent 6112 Salaries and Wages - Temporary 6120 Overtime 6121 Overtime - Permanent 6140 Employer Contributions 6141 Unemployment Insurance 619 6142 Workers' Compensation 617 6143 Health Insurance 616 6144 FICA Taxes 613 6145 PERA 614 6146 Retirement 615 6190 Other Personal Services 6191 Director's Fees 6192 Contract Work 621 6200 SUPPLIES 6210 Office Supplies and Materials 6211 Office Stationery and Forms 661 6212 Small Items of Equipment 850 6213 Microfilm and Duplicating Supplies 662 6214 Other Office Supplies and Materials 715 6220 Operating Supplies 662 6221 Chemical , Laboratory and Medical Supplies 6222 Food 6223 Janitorial Supplies UNIFORM CLASSIF'-'\TION OF ACCOUNTS OBJECTS Page two New Old 6224 Recreation Supplies 6225 Clothing and Uniforms 6226 Firearm Supplies 6227 Fuel or Power Purchased for Pumping 6228 Purchased Water 6229 Other Operating Supplies 6230 Repair and Maintenance Supplies 663 6231 Gas, Oil , Diesel Fuel , Grease, etc. 6232 Motor Vehicle Parts 6233 Machinery and Equipment Parts 6234 Painting Supplies 6235 Plumbing Supplies 6236 Electrical Supplies 6237 Explosives 6238 Repair Parts for Water or Sewer Lines, Meters, etc. 6239 Tires, Tubes, etc. 6240 Other Repair and Maintenance Supplies 663 6241 Consumable Tools 6242 Sign Parts and Supplies 6243 Traffic Signal Supplies 6250 Supplies for Resale 662 6252 Maps and Code Books 6300 PURCHASED SERVICES 6310 Communication and Transportation 702-703 6311 Postage, Box Rent, etc 6312 Freight, Express, and Truck Charges 6313 Automobile Licenses & Titles 6314 Messenger and Delivery Services UNIFORM CLASSI ATION OF ACCOUNTS OBJECTS Page three New Old 6315 Transportation of Prisoners 6316 Radio Services 6317 Vehicle Tow-In Services 6318 Other Communication and Transportation 6320 Printing, Duplicating, Typing and Binding 705 6321 Printing, Forms, etc. 6322 Books, Catalogs, Brochures, Printing and Binding 6323 Publications, Reports, etc. 6324 Duplication (Xerox, etc. ) 6325 Typing Services 6326 Central Printing Services 6327 Map Printing 6328 Other Printing, Duplicating, Typing and Binding 6330 Publicity, Subscription and Dues 704 6331 Publication of Formal & Legal Notices 6332 Publication of Reports 6333 Subscriptions to Newspapers and Periodicals 6334 Tax, Law, or other Services on a Subscription Basis 6335 Memberships and Registration Fees 6336 Public Relations 6337 Advertising 6338 Other Publicity, Subscriptions , and Dues 6340 Utility services 707 6341 Electric 6342 Water 6343 Sewer 6344 Gas UNIFORM CLASSIFICATION OF ACCOUNTS OBJECTS Page four New Old 6345 Telephone and Telegraph 6346 Other Utility Services 6350 Professional Services 701 6351 Medical , Dental , Veterinary Services 6352 Legal Services 6353 Accounting 6354 Auditing 6355 Architectural , Engineering & Landscaping Services 6356 Data Processing Services 6357 Consultant's Services 6358 Other Professional Services 6359 Witness Depositions 6360 Repair and Maintenance Services 708 6361 Repair and Maintenance, Motor Vehicles 6362 Other Machinery and Equipment 6363 Furniture, Office Machines & Office Equipment 6364 Traffic Lights, Parking Meters & Related Equipment 6365 Grounds and Ground Improvements 6366 Buildings 6367 Plumbing, Heating and Electrical Services 6368 Roads and Streets 6369 Other Repair and Maintenance Services 6370 Travel and Meetings 703 6371 Motor Pool 6372 Employee Automobile Allowance 6373 Out-of-Town Expense 6374 Air Travel UNIFORM CLASS' CATION OF ACCOUNTS OBJECTS Page five New Old 6375 Staff Local Travel 6376 Vehicle Lease Rental 6377 Meals 6378 Other Travel 6379 Meeting Expenses 6380 Training Services 6381 Tuitions 6382 Books 6383 Testing 6390 Other Purchased Services 621 6391 Ambulance, Clinic & Hospital Services 6392 Boarding Prisoners 6393 Recording Documents 6394 Jury and Witness Fees 6395 Landfill Services 6396 Burial Services 6397 Contract Payments 6398 Other Contracted Services 6399 Physicals 6400 BUILDING MATERIALS 6410 Concrete and Clay Products 6411 Concrete Pipe & Fittings 6412 Ready Mixed Concrete 6413 Precast Concrete Slabs 6414 Concrete Blocks 6415 Concrete Culverts 6416 Cement & Concrete Supplies UNIFORM CLASSIFICATION OF ACCOUNTS OBJECTS Page six New Old 6420 Metal Products 6421 Structural Steel & Iron 6422 Metal Pipe & Fittings 6423 Guard Rails & Posts 6424 Reinforcement Steel 6425 Small Hardware, Wire & Nails 6426 Metal Culverts 6427 Other Metal Products 6430 Wood Products 6431 Lumber 6432 Other Wood Products 6440 Plastic Products 6441 Plastic Pipe 6442 Other Plastic Products 6450 Raw Materials 6451 Crushed Stone 6452 Gravel and Sand 6460 Electrical Fixtures and Small Appliances 6470 Fabricated Materials 6471 Asphalt and Asphalt Filler 6472 Other Fabricated Materials 6490 Other Materials 6495 Miscellaneous 6500 FIXED CHARGES 6510 Insurance 706 6511 Insurance on Buildings 6512 Insurance on Vehicles and Equipment UNIFORM CLASS. CATION OF ACCOUNTS OBJECTS Page seven New Old 6513 Liability 6514 Other Insurance 6520 Premiums on Surety Bonds 6521 Surety Bonds for Officials & Employees 6530 Rent 709 6531 Building & Office Rental 6532 Land Rental 6533 Machinery & Equipment Rental 6540 Depreciation 6541 Provision for Depreciation 6550 Investment Revenue Costs 6551 Trustee Fees 6552 Amortization of Bond Premium 6553 Amortization of Annuities Purchased 6554 Investment Costs 6555 Bank Service Charges 6556 Other Investment Costs 6560 County Treasurer's Collection Fees 6590 Other Fixed Charges 6591 Payments in Lieu of Taxes 6592 Taxes - Other 6600 DEBT SERVICE 881-882 6610 Principal 6620 Interest 6630 Amortization of Bond Discount or Premium 6640 Paying Agent Fees UNIFORM CLASSIi ,ATION OF ACCOUNTS OBJECTS Page eight New Old 6700 GRANTS, CONTRIBUTIONS, INDEMNITIES AND OTHER 701 6710 Direct Relief to Indigents 6711 Indigents' Food and Groceries 6712 Indigents' Drugs and Medicine 6713 Indigents' Fuel 6714 Indigents' Rent and Utilities Services 6715 Indigents' Clothing 6716 Indigents ' Transportation 6717 Indigents' Direct Payments 6718 Other Direct Relief to Indigents 6720 Grants and Donations to Other Institutions 6721 Neighborhood Council Support 6730 Awards and Indemnities 6731 Compensation for Damages 6740 Loses 6741 Bad Debt Expenses (Uncollectible Revenues) 6750 Transfers to Other Funds 6780 Contingency Reserve 6790 Other Grants, Contributions, & Indemnities 6800 INTERGOVERNMENTAL SUPPORT SERVICES 6810 Library 6820 Health 6830 Planning 6840 Airport 6850 INTERDEPARTMENTAL CHARGES 711-715 6851 Contra-Expense UNIFORM CLASS: CATION OF ACCOUNTS OBJECTS Page nine New Old 6900 CAPITAL OUTLAY 6910 Land 830-840 6920 Buildings 810-820 6921 Administrative Office Buildings 6922 Operational (Factories, Garages, Warehouses, etc. ) 6923 Residential 6924 Other Buildings 6930 Improvements Other than Buildings 6931 Roads, Streets & Parking Lots 6932 Bridges and Tunnels 6933 Airfields 6934 Drainage, Water Supply & Storage, Sewage Disposal 6935 Garbage Disposal (Landfills, Incinerators) 6936 Parks & Recreation Facilities 6937 Other Improvements 6940 Machinery and Equipment 850 6941 General Purpose Machinery & Equipment 6942 Construction & Maintenance, Machinery & Equipment 6943 Agricultural Machinery & Equipment 6944 Transportation Equipment 6945 Communication Equipment 6946 Medical Equipment 6947 Office Machinery & Equipment 6948 Computer Equipment 6949 Other Machinery & Equipment 6950 Construction-in-Progress 860 6999 (Loss) or Gain on Sale of Assets WELD COUNTY FINANCIAL MANAGEMENT MANUAL ACCOUNTS WITH RELATED DEFINITIONS The accounts listed in the previous subsection are defined here to assist the accountants and bookkeepers in selecting the correct account for a particular transaction. Only a small portion of the revenue and expendi- ture accounts are defined in this manual . A more extensive definition of the accounts listed in this manual is available in the 1980 GAAFR published by the Municipal Finance Officers Association. CURRENT ASSETS, INVESTMENTS AND OTHER ASSETS 1010 Petty Cash Funds These accounts represent the established imprest amount of the cash funds; i .e. , the cash plus paid outs should equal the beginning imprest balance. This fund is a sum of money maintained in the office for minor cash expenditures. 1020 Cash In Bank The cash in bank accounts represent the amount of cash on deposit in banks and available for use in financing current operation. All cash receipts should be deposited intact and the bank accounts should be reconciled monthly. 1031 Cash on Deposit with County Treasurer This account represents the funds held by the County Treasurer for the local government as a result of property tax collections and other mis- cellaneous receipts received by the County Treasurer on behalf of the entity. 1032 Cash on Deposit - Paying Agent This account represents the deposits with fiscal agents , such as commercial banks , for the payment of matured bonds and interest. 1041 Savings Accounts The balance of these accounts represents the amount of cash funds temporarily invested in bank savings accounts and savings and loan associations. 1042 Temporary Cash Investments This account is used to record the amount of cash funds temporarily invested as legally provided by the ctatutes , in various securities such as treasury notes and bills , certificates of deposit and bonds. UNIFORM CLASSIFIUMTION OF ACCOUNTS ACCOUNTS WITH RELATED DEFINITIONS Page two 1050 Taxes Receivable The balance in this account includes the amount of taxes assessed against property owners and not received by the local government. 1060 Provisions for Uncollectible Taxes - Cr. This account should be credited with the estimated amount of property taxes which may become uncollectible. 1150 Customer Accounts Receivable This account includes the amounts due from customers, for services , such as, water and sanitation services , etc. This account should be maintained in a manner to provide ready segregation of amounts by type of services and classification by type of customer. 1160 Provision for Uncollectible Accounts - Cr. This account should be credited with the estimated losses on customers' accounts which may become uncollectible. 1170 Other Accounts Receivable The balance of this account represents the amounts due for other than utility services ; such as miscellaneous sales of assets, contract work, amounts due from employees , officers , etc. 1180 Grants Receivable Grants are contributions from the Federal or State government related to a specific purpose or project. The balance in this account repre- sents the earned portion of the grant and not yet received from the grantor. Revenues are earned to the extent of expenditures on grant projects and, therefore, any expenditures for which reimbursement has not been received should be recorded as grants receivable. 1210 Notes Receivable This account includes any formal notes or similar evidence of money due from customers or other individuals. 1230 Special Assessments Receivable - Current The uncollected portion of special assessments which a governmental unit has levied, which are due within one year, and which are not yet considered delinquent. 1310 Due from Other Funds An account used to record amounts due to a particular fund by another fund in the same entity for services rendered or goods sold. UNIFORM CLASSIFkMTION OF ACCOUNTS ACCOUNTS WITH RELATED DEFINITIONS Page three 1320 Due from Other Government Amounts due the reporting government from another government. These amounts may represent intergovernmental grants, entitlements , or shared revenues ; or grants , taxes collected for the reporting government by an intermediary collecting government, loans , and charges for services rendered by the reporting unit for another government. 1330 Advance to Other Fund Amounts owed to a particular fund by another fund in the same govern- ment which are not due within one year. 1350 Interest Receivable on Investments This account used to record amounts due to a particular fund by another fund in the same entity for services rendered or goods sold. 1410 Inventory of Materials and Supplies A record of all unused materials and supplies on hand which should be supported by a detailed record of quantities and values in the store area at any given time. A perpetual inventory system may be used for certain types of inventory while a physical inventory count system may be used for supplies when the cost of maintaining a perpetual inventory record cannot be justified. At least once each year, all inventories must be physically counted and the book inventories adjusted accordingly. 1420 Inventory of Stores for Resale Goods held for resale rather than for use in operations. 1550 Prepaid Expenses This account represents expenses already paid for, but chargeable to a future accounting period. Subaccounts should be maintained for each major category of prepaid expenses. OTHER ASSETS 1570 Unamortized Discount on Bonds Sold This account includes all of the discount expense resulting from the sale of all classes of long-term debt. The discount expense should be amortized over the life of the bond issues. 1580 Other Assets This account includes any other miscellaneous assets , appropriately identified so as to show the nature of each asset. UNIFORM CLASSIFICATION OF ACCOUNTS ACCOUNTS WITH RELATED DEFINITIONS Page four PROPERTY AND EQUIPMENT 1600 Land, Rights-of-Way, Water Rights This account reflects the cost of land owned, interests in land such as rights-of-way, and actual costs of water rights. 1630 Buildings and Improvements The balance in this account represents the cost of buildings and im- provements for other than plant, such as administrative buildings and other support buildings. 1640 General Equipment This account includes the cost of office furniture and equipment, cost of other equipment not devoted to treatment purposes , cost of labora- tory equipment, and other miscellaneous equipment. 1650 Transportation Equipment This account represents the cost of all transportation vehicles used in the general operations of the utility, such as automobiles , trucks, tractors , trailers , etc. 1670 Construction Work in Progress This is a temporary account to which expenditures for plant assets should be charged during construction. At the completion of each project, the related costs should be transferred to the appropriate fixed asset account. 1690 Accumulated Provisions for Depreciation This account represents the amounts of depreciation accumulated appli- cable to the various items of depreciable property. The depreciation should be maintained in detail by type of fixed asset. 1810 Amount Available in Debt Service Funds An account in the General Long-Term Debt Account Group equal to the amount of fund balance available in Debt Service Funds for the retire- ment of general long-term debt. 1820 Amount to be Provided An account in the General Long-Term Debt Account Group which represents the amount to be provided from taxes or other general revenues to retire outstanding general long-term debt. UNIFORM CLASSIFICATION OF ACCOUNTS ACCOUNTS WITH RELATED DEFINITIONS Page five CURRENT LIABILITIES AND DEFERRED CHARGES 2010 Vouchers Payable Liabilities for goods and services evidenced by vouchers which have been preaudited and approved for payment but which have not been paid. 2020 Accounts Payable This account represents the liabilities on open account owing to pri- vate persons, firms, or corporations for supplies and services purchased from them. 2050 Notes Payable This account reflects the liability to suppliers , individuals, banks, and others , arising from general operations and evidenced by formal promissory notes. 2060 Contracts Payable Amounts due on contracts for goods or services furnished to a government. 2070 Due to Other Funds A liability account used to indicate amounts owed by a particular fund to another fund within the same governmental unit for goods and services rendered. 2080 Due to Other Governments Amounts owed by the reporting government to another government. 2110 Matured Bonds Payable This balance represents the reclassified amount of bonds payable and long-term debt which will be paid within one year, including bonds which have reached or passed their maturity date. 2150 Accrued Interest Payable A liability account which represents the amount of interest accrued on notes payable and long-term debt; interest accumulated between interest dates but not yet due. 2160 Accrued Wages The balance of this account represents the actual of estimated liability for salaries and wages as of the balance sheet date. UNIFORM CLASSI '.ATION OF ACCOUNTS ACCOUNTS WITH RELATED DEFINITIONS Page six 2170 Payroll Taxes and Other Deductions Payable These accounts reflect the liability for payroll taxes withheld from salaries and wages, for other related payroll deductions such as hospital insurance premiums, retirement plan benefits, etc. This account should include the portion of payroll taxes or retirement benefits to be paid by the local government. Appropriate subaccounts should be established whenever necessary. 2180 Accrued Vacation and Sick Leave Payable This account represents the liability to employees for vacation and sick leave. 2220 Customers' Deposits A liability account representing the deposits made by customers as a prerequisite to receiving services or advance payments by customers for future services. 2210 Customer Advances for Construction This account includes advances by or on behalf of customers for construction. 2220 Deferred Revenues Amounts for which asset recognition criteria have been met, but for which revenue recognition criteria have not yet been met. Under the modified acrual basis of accounting, such amounts are measurable but not available. 2221 Taxes Collected in Advance Taxes collected before they are formally levied. 2223 Deferred Grant Revenues This account represents monies received from grantors designated for a specific purpose for which funds have not been expended for capital additions or operations. 2240 Unamortized Premium on Debt An account which represents that portion of the excess of bond proceeds over par value and which remains to be amortized over the remaining life of such bonds. LONG-TERM LIABILITIES 2310 Bonds Payable This account reflects the face value of bonds issued and outstanding, except for the current maturities which should be classified as current liabilities. UNIFORM CLASSIFICATION OF ACCOUNTS ACCOUNTS WITH RELATED DEFINITIONS Page seven 2360 Advance from Other Funds Amounts owed by a particular fund to another fund in the same govern- ment which are not due within one year. 2370 Lease-Purchase Agreements Noncurrent portions of the discounted present value of total future stipulated payments on lease-purchase agreements. 2380 Installment Purchase Contracts Noncurrent portions of the discounted present value of total future stipulated payments on installment purchase contracts. 2390 Other Long-Term Liabilities Because of the governmental fund type spending measurement focus, non- current portions of liabilities for judgements and claims, unfunded pension obligations, and similar items are reported in the General Long-Term Debt Account Group. Appropriately descriptive account titles should be used for such items. FUND EQUITY 2520 CONTRIBUTED CAPITAL An equity account which shows the amount of permanent fund capital contributed by the Federal or State government, other internal fund, or from customers. 2521 Contributions in Aid of Construction An equity account which represents the amount of capital contributed in the form of cash, services , or property by individuals , subdivision developers, builders and from Federal and State grants designated for capital outlay expenditures. 2600 INVESTMENT IN GENERAL FIXED ASSETS An account which represents the system's equity in general fixed assets. The balance of this account should be subdivided according to the source of funds which financed the asset acquisition. 2720 RETAINED EARNINGS This account represents the accumulated earnings in the fund and the utilities ownership in the plant and other similar assets. Therefore, the balance in this account may not necessarily be available for funding future operations. UNIFORM CLASSIF. .PION OF ACCOUNTS ACCOUNTS WITH RELATED DEFINITIONS Page eight 2721 Reserved Retained Earnings This account represents the amount of retained earnings which has been appropriated for future budgeting expenditures . 2722 Unreserved Retained Earnings This account represents the portion of retained earnings which is not segregated for a specific purpose. 2800 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 for the period over its liabilities , reserves, and appropriations for the period. 2810 Reserve for Encumbrances This account represents the portion of fund balance segregated to provide for unliquidated encumbrances, i .e. , outstanding purchase orders pending vendor performance. 2820 Reserve for Inventory of Supplies Segregation of a portion of a fund balance to indicate that, using the purchases method, inventories of supplies do not represent "available spendable resources" even though they are a component of net current assets. 2830 Reserve for Advances to Other Funds Segregation of a portion of a fund balance to indicate that long-term interfund receivables do not represent "available spending resources" because they are not current assets. 2850 Reserve for Endowments Account used to indicate that Trust Fund fund balance amounts are legally restricted to endowment purposes. 2861 Reserve for Employee Contributions Pension Trust Fund reserve for accumulated contributions made by employee members plus interest earnings credited in accordance with applicable legal provisions. 2862 Reserve for Employer Contributions Pension Trust Fund reserve for accumulated contributions made by the government as employer plus interest earnings credited in accordance with applicable legal provisions. UNIFORM CLASSIFICATION OF ACCOUNTS ACCOUNTS WITH RELATED DEFINITIONS Page nine 2870 Unreserved Fund Balance The excess of the assets of a governmental fund or Trust Fund over its liabilities and Fund Balance Reserve accounts. 2871 Designated for Debt Service Segregation of a portion of fund balance for Debt Service Fund resources legally restricted to the payment of general long-term debt principal and interest amounts maturing in future years. 2872 Designated for Subsequent Years' Expenditure This account represents the amount of fund balance which has been appro- priated for future budgeting expenditures. 2873 Undesignated This account represents the portion of fund balance which is not segregated for a specific purpose. REVENUES 3100 General Property Tax This account represents the revenues derived from ad valorem taxes levied on an assessed valuation of real and personal property. 3120 Specific Ownership Tax This account includes the taxes levied and collected on motor vehicles. 3200 Licenses and Permits This account represents revenues from businesses and nonbusinesses which must be licensed before doing business within the local governments confines. 3300 Intergovernmental Revenues This group of accounts includes revenues received from other governments in the form of grants , entitlements , shared revenues , or payments in lieu of taxes. It is recommended that appropriate accounts be established by each entity to identify the source from which such revenue is received and the function or activity which is to benefit therefrom. 3400 Charges for Services These accounts include revenue from all charges for current services, exclusive of revenues of public enterprises. Such charges should be segregated under the appropriate functional and activity groupings. UNIFORM CLASSIFICATION OF ACCOUNTS ACCOUNTS WITH RELATED DEFINITIONS Page ten 3500 Fines and Forfeitures "Fines" include moneys derived from fines and penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations, and for the neglect of official duties. "Forfeits" include revenue derived from confiscating deposits held as performance guarantees. 3600 Miscellaneous Revenues This account represents all other revenues received and not properly classified elsewhere. 3610 Earnings on Deposits and Investments This account includes interest earned on temporary investments, such as savings accounts , notes receivable, and other interest-bearing assets. 3700 Transfers from Other Funds This account represents the authorized transfers of monies from other funds within the entity. 3800 Fee Accounts These accounts represent the various fees collected by the various de- signated officials of a county, such as, sheriff's fees , county clerk's fees, county treasurer's commissions and fees , and public trustee fees. 3900 Other Financing Sources This account represents the proceeds received from long-term financing. WELD COUNTY FINANCIAL MANAGEMENT MANUAL CLASSIFICATION BY OBJECT - DEFINITIONS The following definitions of "Object" accounts represent a selection in alphabetical order of accounts most commonly used by local governments in Colorado. 6353 Accounting Services This account includes all the direct payments for accounting and book- keeping services. 6354 Auditing This account represents the costs of outside services for auditing of the financial statements of the enterprise. 6630 Amortization of Bond Discount and (Premium) This account includes the amortized portion of bond discount and premium on long-term debt allocable to the accounting period. 6741 Bad Debt Expenses This account should be charged with any uncollectible taxes , customer accounts , or amounts to provide for estimated losses from uncollectible revenues. 6640 Bond Trustee Expenses This account represents the expenses paid to the bond trustee for acting as payee agent of the bond issue. 6221 Chemicals This account includes the cost of chemicals purchased or manufactured for the treatment of water or sewage, etc. 6560 County Treasurer' s Collection Fees This account represents the fees charged by the County Treasurer to collect the assessed mill levy of ad valorem taxes. 6540 Depreciation This account represents the proration of the cost of buildings and equipment over the useful life of the fixed assets. UNIFORM CLASSIFINION OF ACCOUNTS CLASSIFICATION BY OBJECT - DEFINITIONS Page two 6191 Directors' Fees and Meeting Expenses This account includes all the fees paid to directors for attending board meetings and other board meeting expenses , including travel expenses by board members. 6130 Employee Pensions and Benefits This account represents the employee pension and fringe benefits paid by the employer, other than payroll taxes. These could include contri- butions to pension funds, vacation and sick leave benefits , health insurance , etc. 6227 Fuel or Power Purchased for Pumping This account includes the cost of fuel or power purchased for use directly in operation of pumps. 6510 Insurance This account includes the cost of insurance to protect the local govern- ment against losses and damages to owned or leased property used in its operations and against losses for injuries to individuals. 6620 Interest Expense This account represents the charges by the bank, bondholder, or other lendor for the use of money. 6352 Legal This account includes all the legal expenses incurred by the local government. 6999 (Loss) or Gain on Sale of Assets This account should be charged for the difference between the amount received for• the sale of an asset and the book value of the asset. 6495 Miscellaneous Expenses This account includes the sundry expendiutres which cannot be properly classified under any of the other accounts. 6210 Office Supplies and Expenses This account represents all office supplies and expenses incurred in connection with the general administration of the local government including copy machine supplies and rentals. 6220 Operating Supplies This account includes the cost of materials and supplies consumed in normal operations and maintenance of the entity. • UNIFORM CLASSIFIu,,iION OF ACCOUNTS CLASSIFICATION BY OBJECT - DEFINITIONS Page three 6358 Outside Services This account represents the fees and expenses of profesisonal consul- tants and others (other than legal , auditing, and accounting) for services which are required by the governmental unit. 6331 Publication This account includes the cost of the annual publishing of financial statements and other publishing of notices as required by law. 6228 Purchased Water This account includes the cost, at the point of delivery, of water purchased for resale. 6530 Rents This account represents the cost of all rentals of all buildings and equipment used in the operation of the local government. 6360 Reapirs and Maintenance This account includes the expenditures paid for repairs and maintenance of buildings and equipment. 6110 Salaries and Wages This account represents the compensation paid to all employees. 6144 Taxes - Payroll This account represents the employers' portion of social security taxes and unemployment taxes. 6592 Taxes - Other This account includes the cost of any other taxes and licenses paid by the local government. 6345 Telephone This account represents the charges for telephone service, telephone answering service, and telemetering. 6370 Travel Expense This account includes all the costs of travel by employees ; such as mileage , airline tickets , hotel charges, etc. 6340 Utilities This account includes the charges for water consumed, fuel , and elec- tricity. Hello