Reserve Equity Accounts
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34000 Fund Balances --------------------------------------------------- Control Account
34100 Encumbrances ------------------------------------------- Description Account
COUNTY UNIFORM CHART OF ACCOUNTS
Revised – Jul-10
Acct No. Description
34110 Encumbrances - Current Year
34120 Encumbrances - Prior Year
(These are non-reporting accounts – for internal purposes only)
34200 Nonexpendable ------------------------------------------------- Description Account
34210 Endowments
34220 Inventory
34230 Long-term Notes Receivable
34240 Prepaid Expenses
34500 Restricted --------------------------------------------------------- Description Account
34510 Restricted for General Government
34515 Restricted for Finance
34520 Restricted for Administration of Justice
34525 Restricted for Public Safety
34530 Restricted for Public Health and Welfare
34535 Restricted for Social, Cultural, and Recreational Services
34540 Restricted for Agriculture and Natural Resources
34545 Restricted for Other Operations
34550 Restricted for Highways/Public Works
34555 Restricted for Education
34560 Restricted for Instruction
34565 Restricted for Support Services
34570 Restricted for Operation of Non-Instructional Services
34575 Restricted for Capital Outlay
34580 Restricted for Debt Service
34585 Restricted for Capital Projects
34590 Restricted for Other Purposes
34600 Committed -------------------------------------------------------- Description Account
34610 Committed for General Government
34615 Committed for Finance
34620 Committed for Administration of Justice
34625 Committed for Public Safety
34630 Committed for Public Health and Welfare
34635 Committed for Social, Cultural, and Recreational Services
34640 Committed for Agriculture and Natural Resources
34645 Committed for Other Operations
34650 Committed for Highways/Public Works
34655 Committed for Education
34660 Committed for Instruction
34665 Committed for Support Services
34670 Committed for Operation of Non-Instructional Services
34675 Committed for Capital Outlay
34680 Committed for Debt Service
34685 Committed for Capital Projects
34690 Committed for Other Purposes
34700 Assigned ----------------------------------------------------------- Description Account
34710 Assigned for General Government
34715 Assigned for Finance
34720 Assigned for Administration of Justice
34725 Assigned for Public Safety
34730 Assigned for Public Health and Welfare
34735 Assigned for Social, Cultural, and Recreational Services
34740 Assigned for Agriculture and Natural Resources
34745 Assigned for Other Operations
34750 Assigned for Highways/Public Works
34755 Assigned for Education
34760 Assigned for Instruction
34765 Assigned for Support Services
34770 Assigned for Operation of Non-Instructional Services
34775 Assigned for Capital Outlay
34780 Assigned for Debt Service
34785 Assigned for Capital Projects
34790 Assigned for Other Purposes
39000 Unassigned
39100 Net Assets --------------------------------------------------------------- Control Account
39110 Invested in Capital Assets, Net of Related Debt
39111 Invested in Capital Assets
39120 Net Assets – Restricted ------------------------------------ Description Account
39121 Restricted for Purpose No. 1
39122 Restricted for Purpose No. 2
39123 Restricted for Purpose No. 3
39124 Restricted for Purpose No. 4
39125 Restricted for Purpose No. 5
39126 Restricted for Purpose No. 6
39127 Restricted for Purpose No. 7
39128 Restricted for Purpose No. 8
39129 Restricted for Purpose No. 9
39130 Restricted for Purpose No. 10
39131 Restricted for Purpose No. 11
39132 Restricted for Purpose No. 12
39133 Restricted for Purpose No. 13
39134 Restricted for Purpose No. 14
39135 Restricted for Purpose No. 15
39900 Net Assets - Unrestricted