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City of Missoula Chart of Accounts for Expenditure Codes Example: 1000.240.410550.210 Fund Description No Dept Description Activity Objective General 1000 210 Council 100 Personal Services Park Acquisition & Development 1211 210 Mayor 110 Salaries & Wages Parks, Rec, Trails, Forestry 1216 221 Human Resource 120 Overtime/Termination Cremain Wall 1241 223 City Clerk 130 Other Cemetery Care 1242 224 Information Technology 140 Employer Contributions Cemetery Memorial 1243 240 Finance 200 Supplies Title One 1265 270 Attorney 210 Office Supplies Revolving Loan 1396 280 Public Works-Engineering 220 Operating Supplies Impact Fee 2321 290 Police 230 Repair/Maintenance Parts Public Art 2365 300 Fire 231 Gasoline Employee Health Insurance Levy 2371 320 Street 240 Other Supplies Employee Health Outside Cap 2372 321 Vehicle Maintenance 250 Supplies for Resale Cable TV Franchise Fee 2389 340 Cemetery 300 Purchased Services Drug Forfeiture 2390 370 Parks & Recreation 310 Communications (Postage) City Grants 2395 390 Non-Departmental 320 Printing & Duplicating Dangerous Bldg Demolition 2399 385 MRA 330 Publicity, Subscription & Dues Street Lighting Assessment 2400 395 Parking Commission 341 Electricity & Natural Gas Street Maintenance 2500 343 Water Charges Russell Park Maintenance 2510 344 Telephone Service Willowwood Park Maintenance 2511 345 Garbage Service State Gas Tax 2820 350 Professional Services HIDTA Grant 2919 360 Repair & Maintenance CDBG 2940 370 Travel Home Investment Partnership 2941 380 Training Traffic Control Improvement 2987 390 Other Purchase Services Grants and Donations 2988 400 400 Building Materials Building Department 2394 500 500 Fixed Charges 2004 Aquatics GO Bond 3090 700 700 Grant & Contributions 2004B GO Refund Bond Debt Service 3095 820 820 Transfers to Other Funds 2006 Fire Station GO Bond Debt Service 3096 845 845 Contingency 2007 GO Refund Bond Debt Service 3097 600 Debt Service SID Debt Service Funds 3000 to 3540 610 Principal Capital Improvement 4060 620 Interest Open Space Purchase 4130 900 Capital Outlay 2004 Aquatics GO Bond & Non GO 4190, 4191 920 Land & Buildings New Fire Station GO Bond 4196 930 Improvements Sidewalk Curb 4450 to 4455 940 Machinery & Equipment SID Construction 4524 to 4543 Maloney/Twite Miller Cr $1.2M Cont. 4745 Rattlesnake Sewer Collection 4944 ARRA Enhancements 4990 ARRA HB645 4991 WFL Miller Creek Rd 4992 Wastewater Treatment 5310 Sewer Revenue Clearing 5311 Sewer Loan Fund 5315 Sewer Development 5325 Sewer Construction 5340 Sewer Revenue Bonds 5361 to 5383 SID 534 Lincolnwood 5534 Aquatics 5711 Employee Benefit Plan 6050 Downtown Business Improvement 7380 Parking Commission 7370 Brownfields RLF 1.125M Debt Service 7387 Missoula Redevelopment URD I & II 7392 & 7393 MRA Tax Increment Funds 7394 to 7397 Court Surcharge 7458 County Clearing 7903 Sewer Rebate 7904 Residential Inspection Fund 7911 Below is an outline of the expenditure codes that are used in the budgeting process. The first four digits represent the fund; the next three digits represent the department. The following six digits represent the activities within a department or fund. They are too numberous to list and are important to the department for their budgeting and tracking purposes. The numbering sequence of these digits is based on classifications such as "General Government", "Public Safety", "Culture and Recreation" and so on. The last three digits represent the "objective" or reason for paymenet. All of these codes are based on the States Budgetary Accounting and Reporting System (BARS) for Montana Cities, Towns and Counties.