Post on 01-Sep-2018
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 1
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
101 Cash (Incl Cash Equivalents)
101 0010 Petty Cash
101 0011 Inspections Office Cash
101 0012 Collections Office Cash
101 0020 Payroll - BB&T
101 0021 General Disbursement -BB&T
101 0022 Consolidated Cash-BB&T
101 0023 Central Depository-BB&T
101 0030 SC Local Gov't Investment Pool
101 0031 Wachovia CD Revell Ball Team
101 0032 Repurchase-BB&T
101 0033 First Union / Wachovia - CD
101 0034 Bank of America
101 0035 Revolving Account
101 0036 Cash-Operating Account
101 0070 Carolina First- St Forfeiture
101 0072 First Union Working Account
101 0073 Wachovia Operating Account
101 0074 RH Banking & Trust-Seized
101 0075 First Union Federal Forfeiture
101 0076 SCBT Treasury
101 0080 Bond Construction - Checking
101 0081 Bond Construction - Repurchase
101 0082 Bond Contruction - Investments
101 0099 Cash Interfund
102 Cash with Fiscal Agent
102 0001 Restricted Cash - Principal
102 0002 Restricted Cash - Interest
102 0003 Restricted Cash - Debt Service
102 0004 Restrict Cash-Capitalized Int
102 0005 Restricted Cash - DSRF
102 0006 Restricted Cash - TI Surplus
102 0007 Restrict Cash-Accrued Interest
103 Investments - Current
104 Interest Receivable-Invest
105 Taxes Receivable
105 0001 Taxes Receivable - 1989
105 0002 Taxes Receivable - 1990
105 0003 Taxes Receivable - 1991
105 0004 Taxes Receivable - 1992
105 0005 Taxes Receivable - 1993
105 0006 Taxes Receivable - 1994
105 0007 Taxes Receivable - 1995
105 0008 Taxes Receivable - 1996
105 0009 Taxes Receivable - 1997
105 0010 Taxes Receivable - 1998
105 0011 Taxes Receivable - 1999
105 0012 Taxes Receivable - 2000
105 0013 Taxes Receivable - 2001
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 2
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
105 0099 Allow-Uncollectible Delinq Tax
111 Tax Liens Receivable
115 Accounts Receivable
115 0010 Misc Billing Receivable
115 0011 Allow-Uncollectible Misc Bill
115 0020 Court Fines Receivable
115 0021 Allow for Uncollectible Court
115 0030 Credit Union Receivable
115 0040 Returned Checks Receivable
115 0050 Miscellaneous Receivables
115 0060 A/R - Capital Lease
115 0070 Uncollected Utilities
115 0071 Allowance-Uncollected Util.
115 0072 Utility Adjustment-Refund
115 0073 Earned unbilled util June 30
121 Special Assess Receive-Current
121 0001 Special Assessment-Parkwood Dr
121 0002 Spec Assess Stanley, Starcrest
121 0003 Special Assessment-Townes Ct
121 0099 Allow-Uncollect Curr Spec Asse
122 Special Assess Rec-Noncurrent
123 Special Assess Rec-Delinq
124 Special Assess Liens Rec
125 Interest Rec-Special Assess
126 Intergovernmental Receivable
126 0001 Grants Receivable, Federal
126 0002 Grants Receivable, State
126 0003 RH Housing Auth. Receiv.
128 Notes Receivable
128 0001 Pilgrims Inn Certificates
128 0002 Heap Certificates
128 0099 Allowance-Uncollectible Notes
129 Loans Receivable
129 0001 Home Primary Loans Rec
129 0002 Rehab. Loans Receivable
129 0003 Affordable Housing Mortgages
129 0099 Allowance-Uncollectible Loans
130 Due from Other Funds
130 0001 Due Frm Consolid Equity Fund
130 0002 Due to/from other funds
132 Due from Component Unit
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 3
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
136 Rent Receivable
141 Inventories-Materials/Supplies
141 0001 Office Supplies Inventory
141 0002 Automotive Supplies Inventory
141 0003 General Materials Inventory
141 0004 Sales Tax-Inventory
141 0005 Sales from Inventory
141 0006 Electric Inventory
141 0007 Water and Sewer Inventory
141 0099 Reserve for Obsolescence
142 Inventories-Stores for Resale
143 Prepaid Items
149 Deferred Charges
149 0001 Unamortized Costs of Issuance
149 0002 Original Issue Premium
149 0003 Original Issue Discount
149 0004 Deferred Loss on Refinancing
149 0005 Deferred Gain on Refinancing
151 Investments - Noncurrent
152 Advance to Other Funds-__ Fund
152 0001 Due To Consolid Equity Fund
153 Investments - Joint Venture
161 Land
161 0001 Land Held for Resale
161 0002 Land & Right Of Way - Electric
161 0003 Land & ROW - Water
161 0004 Land & ROW - Sewer
161 0005 Land & ROW - Storm Water
161 0006 Land & Improvements
162 Infrastructure
162 0010 Electric System & Plant
162 0011 Accum Depreciation-Elec System
162 0020 Water System & Plant
162 0021 Accum Deprec-Water System
162 0030 Sewer System & Plant
162 0031 Accum Depreciation-Sewer Sys
162 0040 Storm Water System & Plant
162 0041 Accum Deprec-Storm Water Sys
162 0050 Roads
162 0060 Bridges
162 0061 Accum Deprec-Roads/Bridges
163 Buildings
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 4
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
163 0010 Building and Improvements
163 0011 Accum Depreciation - Buildings
164 Improvements other than Bldgs
164 0001 Fencing
164 0002 Landscaping
164 0003 Parking Lots
164 0019 Accum Depr-Imp Not Bldgs
165 Machinery and Equipment
165 0001 Vehicles
165 0002 Accum Deprec-Vehicles
165 0003 Fixed Assets Under Cap Lease
165 0004 Accum Depr-FA under cap lease
165 0005 Furniture and Fixtures
165 0006 Accum Depr-Furn & Fixtures
165 0007 Office Equipment
165 0008 Accum Depr-Office Equip
165 0009 Radio Equipment
165 0010 Accum Depr-Radio Equip
165 0011 Computer Equipment
165 0012 Accum Deprec-Computer Equip
165 0020 Machinery & Equipment
165 0021 Accum Deprec-Mach & Equipment
165 0030 Utilities Admin Equipment
165 0031 Accum Deprec-Admin Equipment
165 0040 Electric Equipment
165 0041 Accum Deprec-Electric Equip
165 0050 Water Equipment
165 0051 Accum Deprec-Water Equip
165 0060 Sewer Equipment
165 0061 Accum Deprec-Sewer Equip
165 0070 Utility Billing Equipment
165 0071 Accum Deprec-Billing Equip
165 0080 Construction Equipment
165 0081 Accum Depr-Construction Equip
165 0090 Stormwater Equipment
165 0091 Accum Deprec-Stormwater Equip
166 Construction in Progress
166 0001 Construction in Progress
170 Other Assets
170 0001 Equity in Pooled Cash Fund 75
181 Amount Available
181 0001 Amount Available for 93 TI
182 Amount to be Provided
182 0001 Amts to be Provided
201 Vouchers Payable
201 0001 Accrued Payroll Liabilities
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 5
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
201 0002 S. C. Use Tax - Reciprocity
201 0003 S.C.D.O.R. Sales Tax
201 0004 Federal Income Tax W/H
201 0005 Social Security W/H
201 0006 S. C. Income Tax W/H
201 0007 SC Retirement - Regular
201 0008 SC Retirement - Police
201 0009 SC Retirement Installment Plan
201 0010 Deferred Compensation-401k
201 0011 Deferred Compensation-457
201 0012 Deferred Compensation-ICMA
201 0013 Dental Insurance
201 0014 Health Insurance
201 0015 Dependent Life Insurance
201 0016 Retiree/COBRA Ins Prem
201 0017 Optional Life Insurance
201 0019 Accident Ins - Std Life
201 0020 Flexible Spending Account
201 0021 Voluntary Life Ins - Provident
201 0022 Sec 125 Medical Reduction
201 0023 Sec 125 Dep'd Care Reduction
201 0024 Long Term Disability
201 0025 Long Term Care
201 0026 Bankruptcy Withholding
201 0027 Child Support Withholding
201 0028 Civic Federal Credit Union
201 0029 Clothing Withholding
201 0030 Earned Income Credit
201 0031 Loan Payment
201 0032 Payroll- Misc.
201 0033 Pistol Club
201 0034 United Way
201 0035 Vouchers Payable
201 0036 Payroll Payable
201 0037 401K State Loans
201 0038 Prepaid Legal
202 Accounts Payable
202 0001 Accounts Payable
202 0002 Other Accounts Payable
202 0003 Interest Payable
202 0004 Encumbrances Payable
202 0005 Court Fines & Asses. Payable
202 0006 A/P - Project Hope
203 Compensated Absences Payable
203 0001 Sick Leave Payable
203 0002 Vacation Leave Payable
204 Claims and Judgements Payable
205 Contracts Payable
205 0001 Contracts Pyble-Paving Agrmnt
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 6
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
205 0002 Contracts Pyble-Water & Sewer
206 Retainage Payable
206 0001 Retainage Payable
207 Intergovernmental Payable
207 0001 Court Assessments Liab - State
207 0002 Court Assess Liab - Federal
207 0003 Federal Grants
208 Due to Other Funds-____ Fund
208 0001 Equity in 1994 Revenue Bonds
208 0002 Equity in 2000a Revenue Bonds
208 0003 Equity in 2000b Revenue Bonds
208 0004 Equity in 2000c Revenue Bonds
208 0005 Equity in 98b Revenue Bonds
208 0006 Equity in Cherry Rd Land Sales
208 0007 Equity in Fund 03 - Land Held
208 0008 Interfund Equity
210 Due to Component Unit
212 Matured Bonds Payable
213 Matured Interest Payable
214 Accrued Interest Payable
214 0001 Accrued Bonds/Int Payable
222 Deferred Revenue-Unavailable
222 0001 Deferred Revenue
223 Deferred Revenue-Unearned
223 0001 Deferred Revenue-Loans
224 Notes Payable-Current
225 Bonds Payable-Current
225 0001 Tax Increment Bonds Payable
225 0002 Revenue Bonds Payable
225 0003 Gen Oblig Bonds Payable
226 Capital Leases Pyble - Current
227 Other Current Liabilities
228 Customer Deposits
228 0001 Deposits - Electric
228 0002 Deposits - Water
228 0003 Deposits - Sewer
230 Adv frm other funds-_____ Fund
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 7
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
231 Bonds Payable-Noncurrent
231 0001 Tax Increment Bonds Payable
231 0002 Revenue Bonds Payable
231 0003 Gen Oblig Bonds Payable
232 Unamortized Premiums on Bonds
233 Unamortiz Disc on Bonds-debit
234 Unamortiz chrg-Refunding Bonds
235 Notes Payable - Noncurrent
237 Cap Leases Pyble - Noncurrent
237 0001 Cap Leases Payable
238 Net Pension Obligation
239 Other Noncurrent Liabilities
241 Fund Bal-Reserved for Debt Svc
241 0001 Fund Bal-Reserved for Debt Svc
242 Fund Bal-Reserve - Endowments
244 Fund Bal-Reserve - Encumbrance
245 Fund Bal-Reserve - Inventories
246 Fund Bal-Reserve-Prepaid Items
247 Fund Bal-Res-Noncurr Loans Rec
248 Fund Bal-Res-Adv to Other Fund
249 Fund Bal-Res-Cap Assets for Re
250 Fund Bal-Reserved for ___
250 0001 Reserved for Capital Projects
250 0002 Reserved for D.A.R.E. Program
250 0003 Reserved - Friedheim Cemetary
250 0004 Reserved - Revell Ball Team
250 0005 Reserved for Victim Assistance
250 0006 Reserve-Excess Tax Sales
250 0007 Fund Bal Res for Comm Dev
250 0008 Retained Earnings
250 0009 Reserved - Accommodations tax
253 Fund Balance-Unreserved
253 0001 Unreserved Fund Balance
261 Net Assets, Cap, Net Debt
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 8
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
262 Net Assets, Restricted for ___
262 0001 Equity for Huckle Beautificat
263 Net Assets, HIT-Pension Ben
264 Net Assets, HIT-Pool Particip
265 Net Assets, HIT-Other Purposes
266 Net Assets, Unrestricted
267 Net Assets-General Government
267 0001 Investment in Gen Fixed Assets
267 0002 Capital Contribution-cap. Proj
267 0003 Capital Contrib. From Gfaag
267 0004 Contributions from Customers
311 General Property taxes
311 0010 Real Property Taxes
311 0020 Personal Property Taxes
311 0030 Tax Incr Property Taxes - City
311 0030 0001 Manchester/Tech Park
311 0030 0002 Red River/Waterford
311 0030 0003 Downtown
311 0040 Tax Incr Property Taxes - Coun
311 0040 0001 Manchester/Tech Park
311 0040 0002 Red River/Waterford
311 0040 0003 Downtown
311 0050 Tax Incr Property Taxes - Scho
311 0050 0001 Manchester/Tech Park
311 0050 0002 Red River/Waterford
311 0050 0003 Downtown
311 0060 Other General Property Taxes
312 Prop Taxes-not on Assess Value
312 0010 Manufacturer's Exemptions
312 0020 Merchants Inventory Taxes
314 Selective Sales & Use Taxes
316 Gross Receipts Business Taxes
316 0010 Privately Owned Public Utility
316 0020 Publicly Owned Public Utility
316 0030 Insurance Companies
316 0040 Amusements
316 0050 Other Business Taxes
316 0050 0001 Hotel Accomodations Tax
318 Other Taxes
318 0010 Severance Taxes
318 0020 Franchise Taxes
318 0030 Other Taxes
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 9
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
319 Penalty/Interest-Delinq Taxes
319 0010 General Property Taxes
319 0011 Real Property Taxes
319 0011 0001 Penalties
319 0011 0002 Execution Fees
319 0012 Personal Property Taxes
319 0012 0001 Penalties
319 0012 0002 Execution Fees
319 0013 Tax Incr Prop Taxes - City
319 0013 0001 Penalties
319 0013 0002 Execution Fees
319 0014 Tax Incr Prop Taxes - County
319 0014 0001 Penalties
319 0014 0002 Execution Fees
319 0015 Tax Incr Prop Taxes - Schools
319 0015 0001 Penalties
319 0015 0002 Execution Fees
319 0020 Prop Taxes other-not Ass Value
319 0021 Other Taxes
321 Busines Licenses & Permits
321 0010 Business Licenses
321 0020 Other
330 Intergovernmental Revenues
330 0010 Aid to Subdivisions
330 0020 Accommodations Fee-State
330 0030 Accommodations Fee-County
330 0040 County paving "C" Funds
330 0041 York County - Airport
331 Federal Grants
331 0010 Operating-Categorical
331 0010 0001 CDBG grant
331 0010 0002 Police - Bulletproof vests
331 0010 0003 Police - York Cnty D.E.U.
331 0010 0004 Police - S.A.N.E. program
331 0010 0005 Police - COPS in schools
331 0010 0006 Urban & community forestry
331 0010 0007 Urban youth mentoring
331 0010 0008 Local Law Enf Block Grant
331 0010 0009 R.F.A.T.S.
331 0011 Addt'l Oper Categorical
331 0011 0001 Federal Transit Grants
331 0020 Operating-Non Categorical
331 0030 Capital
331 0030 0001 FAA - Airport
333 Fed Gov't Pymt In Lieu Of Tax
333 0010 Fed Gov't Pymt In Lieu Of Tax
334 State Government Grants
334 0010 Operating-Categorical
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 10
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
334 0020 Operating-Noncategorical
334 0030 Capital
334 0030 0001 Recreation - PARD
334 0030 0002 SC Aeronautics - Airport
335 State Gov't Shared Revenues
335 0010 Aid to Subdivisions
336 State Gov't Pymt - Lieu Of Tax
336 0010 State Gov't Pymt - Lieu Of Tax
337 Local Government Unit Grants
337 0010 Local Government Unit Grants
338 Local Gov't Unit Shared Rev
338 0010 Local Gov't Unit Shared Rev
339 Local Gov't Unit Pymt-Lieu of
339 0010 York County
339 0020 Housing Authority
340 Charges for Services
340 0010 Cemetery Fees
340 0010 0001 Grave Fees
340 0010 0002 Monument Marker Placement Fee
340 0010 0003 Sale of Cemetery Lots
340 0020 Planning Fees
340 0020 0001 Zoning Permits & Fees
340 0020 0002 Plan Checking Fees
340 0020 0003 Zoning and Subdivision Fees
340 0020 0004 Administrative Fees
340 0020 0005 Planning Printing/Duplicating
340 0030 Inspection Fees
340 0030 0001 Building Permits
340 0030 0002 Plumbing Permits
340 0030 0003 Electrical Permits
340 0030 0004 Gas Permits
340 0030 0005 Mechanical Permits
340 0030 0006 Occupancy Inspection
340 0030 0007 Reinspection Fees
340 0040 Other Charges for Services
340 0040 0001 Maint & Security (Tech Park)
340 0040 0002 Winthrop Repairs & Parts
340 0040 0003 Housing Authority reimb.
341 General Government
341 0010 Other Revenues - All Others
341 0020 Winthrop Fuel Purchases
341 0030 Miscellaneous Planning Revenue
341 0040 Printing and Duplicating Svcs
342 Public Safety
342 0010 Special Police Services
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 11
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
342 0020 Special Fire Protection Svcs
342 0030 Correctional Fees
342 0040 Other Public Safety Revenues
342 0040 0001 Jail Telephone Revenue
342 0040 0002 Police OutsideTraining Revenue
342 0040 0003 Juvenile Restitution-County Cl
342 0040 0004 Police Revenue - Records Unit
342 0040 0005 Parking Tickets
342 0050 Victim Assistance Police Rev
342 0060 False Alarm Revenue
342 0060 0001 Police False Alarms
342 0060 0002 Fire False Alarms
344 Sanitation
344 0010 Street Sanitation Charges
344 0020 Refuse Collection Charges
344 0020 0001 Refuse Charges - Residential
344 0020 0002 Refuse Charges - Commercial
344 0030 Recycling Revenues
344 0040 Composting Revenues
344 0050 Other Sanitation Revenues
344 0050 0001 Sale of Refuse Containers
344 0050 0002 Demolition
344 0050 0003 Lot Clearance Fees
347 Recreation-Culture Fees
347 0020 Gate admission fee
347 0030 Programs - general
347 0030 0001 Programs - athletics
347 0040 Parks & Recreation Concessions
347 0040 0001 Vending Concessions
347 0040 0002 Cherry Park Concessions
347 0050 Rentals
347 0060 Hospitality Fees
347 0060 0001 Lodging
347 0060 0002 Restaurants
347 0070 Other Recreation Fees
347 0070 0001 Recreation Activity Fee
347 0070 0002 Special Events - general
347 0070 0003 Other Recreation Revenues
347 0070 0004 Special events - athletics
347 0070 0005 York County Rec assistance
349 Utility Revenues
349 0010 Electric Sales
349 0011 Smart Switch
349 0012 Other Electric Revenue
349 0013 Electric Underground
349 0014 Security Lights
349 0015 Electric Cut-On Fees
349 0016 Smart Choice Revenue
349 0017 Service Connection Fees
349 0018 Utility Theft Fee
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 12
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
349 0019 Charge Off Collections
349 0020 Traffic Signalization Reimb
349 0040 Water Sales
349 0041 Water Tap Fees
349 0042 Water Cut-On Fees
349 0043 Other Water Revenues
349 0044 Water Surcharge
349 0060 Sewer Charge
349 0061 Sewer Charge-BOD/TSS
349 0062 Sewer Service Connections
349 0063 Sewer Surcharge
349 0064 Sewer Capacity Fee - Red River
349 0064 0002 Sewer Capacity Fee - Rawlinson
349 0065 Sewer Capacity Fee - I-77
349 0066 Industrial Pretreatment Fee
349 0067 Sampling & Monitoring Fee
349 0068 Interest Surcharge
349 0080 Fort Mill Debt Service
349 0081 Other Utility Revenue
349 0082 Charge Off Collections
349 0083 Penalty-Charge Offs
349 0084 Forward Purchase Contracts
349 0085 Late Pymt Fee
349 0086 Industrial Permit Fee
349 0087 Service Chrg-Returned Checks
349 0088 Utility Discounts
349 0089 X-fer to bonded capital
350 Stormwater Revenues
350 0010 Stormwater Revenues
350 0020 Interest on Investments
350 0030 Discounts
350 0040 Late Charges
351 Court Fines
351 0010 Court Fines
351 0020 Court, Costs, Fees, and Charge
351 0030 Parking Fines
351 0040 Victim Assistance Court Rev
351 0050 Recording of Legal Instruments
352 Forfeitures
352 0010 Forfeitures
352 0010 0001 Federal
352 0010 0002 State
355 Special Assessments
355 0010 Capital Improvements
355 0020 Service
355 0030 Streets
355 0040 Sidewalks
355 0050 Curb & Gutter
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 13
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
361 Investment Earnings
361 0010 Interest Revenues
361 0010 0001 Interest Revenues-General
361 0010 0002 Interest Revenues-Local Match
361 0010 0003 Interest Rev-Bond Trustees
361 0020 Dividends
361 0030 Net Inc(Dec) in FMV-Investment
362 Rents and Royalties
362 0010 Rent City Real Property
362 0010 0001 Rent City Real Property-Bldgs
362 0010 0002 Rent - Downtown Parking
362 0020 Airport Rental Fees
362 0020 0001 Fixed Base Operator-Arpt Rent
362 0020 0002 Aircraft Storage and Access
362 0020 0003 Fuel Flow Revenue
362 0020 0004 Concession Fees
362 0020 0005 Owner Service Area
362 0020 0006 Non-Aviation Rents
362 0020 0007 Miscellaneous Revenue
362 0020 0008 Hangar transfer fees
364 Contributions-Private Sources
364 0010 RHEDC Staff Reimbursement
364 0020 Other
364 0020 0001 Reserved Safety Patrol
364 0020 0002 Reserved Tax Sales
364 0020 0003 Reserved Worthy Boys/Girls
364 0020 0004 Reserved Rolling in R.H.
364 0020 0005 Reserved Revell baseball int
364 0020 0006 Reserved No Room for Racism
364 0020 0007 Reserved - Other projects
364 0020 0008 Reserved Internatl Cntr York
364 0020 0009 Reserved S.A.N.E. program
364 0021 Other - Reserved
364 0021 0001 Reserved-Sullivan Tennis
364 0030 Public Sources
364 0030 0001 Memorial Tree Fund
364 0030 0002 Clean & Green Project Fund
364 0030 0003 Huckle Grove
364 0030 0004 Cemetery Perpetual Maint Fnd
364 0030 0005 PRT Scholarship Fund
364 0030 0006 Therapeutic Program Fund
364 0030 0007 Friends of Clean/Green Endowmt
364 0030 0008 Public Sources - Other
365 Contributions-Prop Owners-Spec
365 0010 Rehab/FT Home Buyer
365 0020 Loan Payments
390 Other Financing Sources
390 0010 Other Financing Sources
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 14
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
391 IF Transfers in-____ Fund
391 0010 IF Transfers in-____ Fund
392 Proceeds-Cap Asset Disposition
392 0010 Sale of General Capital Assets
392 0010 0001 Sale of Surplus, Scrap, Etc
392 0010 0002 Sale of City Property - Land
392 0010 0003 Restricted Land Sale Revenues
392 0010 0004 Sale of City Property - Other
392 0010 0005 Sale of Assets-Contra Acct
392 0010 0006 Sale of Inventory
392 0020 Compensation-loss of Cap Asset
393 General Long Term Debt Issued
393 0010 General Obligation Bonds Issue
393 0020 Special Assessment Bonds Issue
393 0030 Special Assess Debt w/Gov't Co
393 0040 Other Bonds Issued
393 0050 Refunding Bonds Issued
393 0060 Premiums on Bonds Sold
393 0070 Capital Leases
393 0080 Revenue Bonds Issued
393 0090 Tax Increment Bonds Issued
394 Other Revenues
394 0010 Service Charge-Returned Checks
394 0010 0001 Charge Off Collections
394 0011 Late Payment Fee
394 0012 Discounts
394 0013 Sales Tax Recoveries
394 0014 Reimbursement - EOC Costs
394 0015 Insured Damages Recovered
394 0016 3rd Party Damages Recovered
394 0017 Other Damages Recovered
394 0018 Reimbursement - HA Costs
394 0019 Police Mortgage Loan Pymts
395 Special Items
395 0010 Special Items
396 Extraordinary Items
396 0010 Federal Emergency Mgmt Admin
397 Capital Contributions
397 0010 Capital Contributions
397 0011 Contrib to Util Oper York Cty
410 Personal Svcs-Salaries & Wages
410 4110 Salaries and Wages
410 4110 4110 Salaries and Wages
410 4130 Overtime
410 4130 4130 Overtime
410 4140 Fees for Jurors
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 15
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
410 4140 4140 Fees for Jurors
410 4150 Fees-Appointed Attorney/Judge
410 4150 4150 Fees-Appointed Attorney/Judge
420 Personal Svcs-Employee Benefit
420 4210 Group Health Insurance
420 4210 4210 EE Group Health Insurance
420 4210 4211 EE Group Health Ins-Credit
420 4210 4212 Retiree Group Insurance
420 4210 4213 Retiree Group Insurance-Credit
420 4220 Social Security
420 4220 4220 Social Security Contributions
420 4220 4221 Social Security Contrib-Credit
420 4230 Retirement Contributions
420 4230 4230 South Carolina Retirement Sys
420 4230 4231 SCRS - Credit
420 4230 4232 Police Officer Retirement Sys
420 4230 4233 PORS - Credit
420 4230 4234 ICMA Retirement System
420 4230 4235 ICMA Retirement System-Credit
420 4240 Tuition Reimbursements
420 4240 4240 Tuition Reimbursements
420 4250 Unemployment Compensation
420 4250 4250 Unemployment Compensation
420 4260 Worker's Compensation
420 4260 4260 Worker's Compensation
420 4260 4261 Worker's Compensation-Credit
420 4290 Other
420 4290 4290 Automobile Use Allowance
420 4290 4291 Bonus Program
420 4290 4292 Employee Christmas Gift
420 4290 4293 Salary Transfer Credit
420 4290 4294 Wellness Program
420 4290 4295 Wellness Program-Credit
430 Purchased Profess/Tech Svcs
430 4310 Official/Admin-Policy/Mgr Svcs
430 4310 4310 Election Services
430 4310 4311 Professional Admin. Svcs
430 4320 Professional-Instruct Svcs
430 4320 4320 Testing Services
430 4320 4321 Profess. Instructional Svcs
430 4330 Other Professional-Profess Svc
430 4330 4330 Audit Fee
430 4330 4331 Banking Fee
430 4330 4332 Legal Services
430 4330 4333 Employee Physical Services
430 4330 4334 Bloodborne Pathogens
430 4330 4335 Professional Consulting Svcs
430 4330 4336 Landfill Tipping Fee
430 4340 Technical
430 4340 4340 Contract Labor
430 4340 4341 Mapping
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 16
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
430 4340 4342 AE Basic
440 Purchased Property Services
440 4410 Utility Services
440 4410 4411 Retail Water Costs
440 4410 4412 Retail Wastewater Costs
440 4414 Garbage Pickup
440 4414 4414 Garbage Pickup
440 4415 Snow Removal
440 4415 4415 Snow Removal
440 4420 Custodial
440 4420 4421 Cleaning & Janitorial
440 4420 4422 Laundry & Linen
440 4425 Lawn Care
440 4425 4425 Lawn and Grounds Upkeep
440 4425 4426 Landscaping Expense
440 4425 4427 Nursery Service
440 4430 Repair and Maintenance Svcs
440 4430 4431 Maintenance & Svc Contracts
440 4430 4432 Equipment Repairs
440 4430 4433 Building Repairs Maintenance
440 4430 4434 Small Bldg Repair & Maint
440 4430 4435 Radio Repair
440 4430 4436 Lift station maint/rep
440 4430 4437 Street resurfacing
440 4440 Rentals
440 4440 4440 Rental/Lease of Land
440 4440 4441 Rental/Lease of Buildings
440 4440 4442 Rental/Lease of Equipment
440 4440 4443 Rental/Lease-Telephone Circuit
440 4440 4444 Rental/Lease of Vehicles
440 4450 Construction Services
440 4450 4450 Construction Services
440 4460 Repair & Maint Svcs - Water
440 4460 4460 Repair & Maint Svcs - Water
440 4460 4461 Stone/Gravel/Asphalt
440 4460 4462 Water Meter Repair & Maint
440 4460 4463 Purification/Pump Maint/Sup
440 4460 4464 Dionized Water Service
440 4470 Repair & Maint Svcs - Sewer
440 4470 4470 Repair & Maint Svcs - Sewer
440 4470 4471 Main Line Repairs
440 4470 4472 Sewer System Repairs
440 4470 4473 Rehab Industrial Main Lines
440 4480 Repair & Maint Svcs - Electric
440 4480 4480 Repair & Maint Svcs - Electric
440 4480 4481 Security lighting rep / maint
440 4480 4482 Street lighting rep / maint
440 4480 4483 Signals rep / maint
440 4480 4484 Telephone circuit rental
440 4480 4485 Conductor rep / maint
440 4480 4486 R-O-W clearing
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 17
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
450 Other Purchased Services
450 4520 Insurance, Other than EE Benef
450 4520 4520 Automobile Insurance
450 4520 4521 Automobile Insurance-Credit
450 4520 4522 Property Insurance
450 4520 4523 Property Insurance-Credit
450 4520 4524 General Liability Insurance
450 4520 4525 Gen'l Liability Ins-Credit
450 4520 4526 Injuries/Damages NOT Pd-Carrie
450 4520 4527 Insured Damages Pd-Carrier
450 4520 4528 Insured Damages Pd-Third Party
450 4530 Communications
450 4530 4530 Telephone
450 4530 4531 Telephone-Credit
450 4530 4532 Postage
450 4530 4533 Postage-City Wide Credit
450 4530 4534 Postage-City Wide
450 4540 Advertising
450 4540 4540 Personnel Recruitment
450 4540 4541 Legal Ads
450 4540 4542 Equipment Ads
450 4540 4543 Sale of Property
450 4540 4544 Marketing
450 4550 Printing and Binding
450 4550 4550 Printing
450 4550 4551 Printing-Inserts
450 4550 4552 Printing Design Work
450 4570 Training
450 4570 4570 Employee Training
450 4570 4571 Customer Service Training
450 4580 Travel
450 4580 4580 Transportation
450 4580 4581 Boarding & Lodging
460 Supplies
460 4610 General Supplies
460 4610 4610 Office Supplies
460 4610 4611 Other Supplies, Mtrls & Equip
460 4610 4612 Uniforms & Clothing
460 4610 4613 Personal/Protective Clothing &
460 4610 4614 Safety Materials
460 4610 4615 Hardware and Bldg Materials
460 4610 4616 Street Signs
460 4610 4617 Swimming Pool Expenses
460 4610 4618 Non-Capital Assets
460 4610 4619 Refuse Containers
460 4610 4620 Commercial Containers
460 4610 4621 Winthrop - Garage parts
460 4610 4622 Garage parts
460 4610 4623 Small hand tools
460 4610 4624 Painting supplies
460 4610 4625 Cement and masonry supplies
460 4650 Energy
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 18
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
460 4650 4650 Natural Gas
460 4650 4651 PMPA
460 4650 4652 Southeastern Power Agency
460 4650 4653 Retail Electric Costs
460 4650 4654 Bottled Gas
460 4650 4655 Fuel Oil
460 4650 4656 Gasoline
460 4650 4657 Gasoline-Winthrop
460 4650 4658 Fuel Allocated to Other Depts
460 4650 4659 Diesel fuel
460 4660 Recreation Expenses
460 4660 4660 Concessions
460 4660 4661 Special Programs
460 4660 4662 Special Events
460 4660 4663 Community promotions
460 4660 4664 Accom tax - PRT exp
460 4660 4665 Accom tax - Citywide exp
460 4660 4666 York Cnty PRT Assist.
460 4670 Books and Periodicals
460 4670 4670 Memberships/Dues/Pub-single
460 4670 4671 Memberships/Dues/Pub-Citywide
460 4680 Chemical Supplies
460 4680 4680 Sulphur Dioxide
460 4680 4681 Alum
460 4680 4682 Chlorine & Chlorine Supplies
460 4680 4683 Sodium Chlorine
460 4680 4684 Phosphate
460 4680 4685 Fluoride
460 4680 4686 Lime
460 4680 4687 Other Chemical Expense
460 4680 4688 Polymer
460 4680 4689 Soda Ash
460 4690 Contract Materials
460 4690 4690 Contract Materials
460 4690 4691 Prior yr encumbered expense
470 Property
470 4710 Land
470 4710 4710 Land
470 4710 4711 Right-Of-Way
470 4720 Buildings
470 4720 4720 Building Acquisition
470 4720 4721 Capital Lease Pymts-Buildings
470 4720 4722 Building improvements
470 4730 Improvements Other than Bldgs
470 4730 4730 Non-Bldg Capital Improvements
470 4740 Machinery and Equipment
470 4740 4740 Office Machines
470 4740 4741 Radio Equipment
470 4740 4742 Computer Hardware
470 4740 4743 Tools & Work Equipment
470 4740 4744 New Automotive Equipment
470 4740 4745 Automotive Equip Replacement
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 19
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
470 4740 4746 Office Furniture
470 4740 4747 Building Fixtures
470 4740 4748 Computer Software - Major
470 4750 Electric Distribution System
470 4750 4750 Electric Distribution System
470 4750 4751 Poles New and Changeout
470 4750 4752 Electric Services - New
470 4750 4753 Electric meters - new
470 4750 4754 Electric conductors - new
470 4750 4755 Electric transformers - new
470 4750 4756 Street/secur lt/signals - new
470 4750 4757 Substation equip - new
470 4760 Water Distribution System
470 4760 4760 Water Distribution System
470 4760 4761 Distribution Mains
470 4760 4762 Water Meter
470 4770 Sewer Collection System
470 4770 4770 Sewer Collection System
470 4770 4771 New Distribution Mains
470 4770 4772 New Sewer Services
470 4780 Gain/Loss on Sale of Assets
470 4780 4780 Gain/Loss on Sale of Assets
480 Other Objects
480 4810 Garage Services
480 4810 4810 Garage Services
480 4820 Miscellaneous Accounts
480 4820 4820 Bad Debt Expense
480 4820 4821 Inventory Adjustments
480 4820 4822 Smart Choice Program
480 4820 4823 Gen'l Administrative Transfer
480 4820 4824 Senior Citizens Center
480 4820 4825 Awards
480 4820 4826 South Carolina Sales Tax
480 4820 4827 Overages and Shortages
480 4820 4828 R.F.A.T.S.
480 4820 4829 Juvenile Justice Fees
480 4820 4830 Safety Patrol
480 4820 4831 Owner Service Area
480 4820 4832 Full Cost Paving
480 4820 4833 Transfer Costs to Grants
480 4820 4834 Capital Projects
480 4820 4835 Other Operating Expense
480 4820 4836 Neighborhood Empowerment
480 4820 4837 United Neighborhood Partners
480 4820 4838 Neighborhood Matching Grants
480 4820 4839 Community Services
480 4820 4840 Transfer to Capital
480 4820 4841 State grant expenditures
480 4820 4842 Prop. sales - RHEDC
480 4820 4843 Water/sewer agreements
480 4820 4844 Fed grant expenditures - CDBG
480 4820 4845 Fed grant expenditures - HOME
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 20
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
480 4820 4846 Fed grant expenditures - Other
480 4820 4847 Cash Short/Over
480 4820 4848 Grant expend. - Local match
480 4820 4849 York County Emerg. Oper.
480 4820 4850 Cemetery Perpetual Maint
480 4820 4851 Huckle fund expenses
480 4820 4852 Huckle Grove
480 4820 4853 Memorial Tree Fund
480 4820 4854 Clean & Green Project Exp
480 4860 Debt Service Costs
480 4860 4860 Bond Principal
480 4860 4861 Bond Interest
480 4860 4862 Fiscal Agents Fees
480 4860 4863 Issuance Costs
480 4860 4864 Advance Refunding Escrow
480 4860 4865 Credit Principal - GAAP
480 4860 4866 Agents Fees
480 4860 4867 Bond Liquidity Fees
480 4860 4868 Capital lease payments
480 4870 Encumbered expenses
480 4870 4870 Encumbered exp from prior yr
480 4880 Volunteer Service Programs
480 4880 4880 Reserved-Rolling in Rock Hill
480 4880 4881 Reserved - Worthy Boys Camp
480 4880 4882 Reserved - Safety Patrol Trip
480 4880 4883 Reserved - D.A.R.E. Program
480 4880 4884 Reserved-Victim Assist - RHPD
480 4880 4885 Reserved-Victim Assist - Court
480 4880 4886 Reserved-Fund Bal Res.
480 4880 4887 Reserved-Downtown TI surplus
480 4880 4888 Reserved-No room for racism
480 4880 4889 Reserved-Revell baseball
480 4880 4890 Reserved-Other projects
480 4950 Depreciation Expense
480 4950 4950 Depr Exp-Vehicles
480 4950 4951 Depr Exp-FA Under Cap Lease
480 4950 4952 Depr Exp-Furn & Fixtures
480 4950 4953 Depr Exp-Office Equipment
480 4950 4954 Depr Exp-Radio Equipment
480 4950 4955 Depr Exp-Machinery & Equip
480 4950 4956 Depr Exp-Computer Equip
480 4950 4957 Depr Exp-Roads & Bridges
480 4950 4958 Depr Exp-Bldgs & Improvements
480 4950 4959 Depr Exp-Imp Not Bldgs
480 4950 4960 Depr Exp-System & Plant
480 4950 4961 Depr Exp-Equipment
490 Other Financing Uses
490 4900 Capital Leases
490 4900 4900 Capital Leases
491 IF Transfers out
491 4910 IF Transfers out
03/04/04-11:04 City of Rock Hill FY03 - Prod April 04 2003 Page 21
GL414 ACCOUNT+ MASTER FILE LISTING
Account Sub Acct. Det.Acct. Description
491 4910 4910 Operating transfers out
491 4910 4911 Bond cash wash account
999 Suspense/Clearing
999 9999 Suspense/Clearing
999 9999 9990 Internal Equip Chrgs Clearing
999 9999 9991 Benefits Reallocation Clearing
999 9999 9992 Labor clearing - std rate
999 9999 9993 Cash Clearing
999 9999 9999 Suspense