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Cities
City:	ALL ABERDEEN AGAR AKASKA ALCESTER ALEXANDRIA ALPENA ALTAMONT ANDOVER ARLINGTON ARMOUR ARTAS ARTESIAN ASHTON ASTORIA AURORA AVON BADGER BALTIC BANCROFT BATESLAND BELLE FOURCHE BELVIDERE BERESFORD BIG STONE CITY BISON BLUNT BONESTEEL BOWDLE BOX ELDER BRADLEY BRANDON BRANDT BRENTFORD BRIDGEWATER BRISTOL BRITTON BROADLAND BROOKINGS BRUCE BRYANT BUFFALO BUFFALO GAP BURKE BUSHNELL BUTLER CAMP CROOK CANISTOTA CANOVA CANTON CARTHAGE CASTLEWOOD CAVOUR CENTERVILLE CENTRAL CITY CHAMBERLAIN CHANCELLOR CHELSEA CLAIRE CITY CLAREMONT CLARK CLEAR LAKE COLMAN COLOME COLTON COLUMBIA CONDE CORONA CORSICA COTTONWOOD CRESBARD CROOKS CUSTER DALLAS DANTE DAVIS DE SMET DEADWOOD DELL RAPIDS DELMONT DIMOCK DOLAND DOLTON DRAPER DUPREE EAGLE BUTTE EDEN EDGEMONT EGAN ELK POINT ELKTON EMERY ERWIN ESTELLINE ETHAN EUREKA FAIRBURN FAIRFAX FAIRVIEW FAITH FARMER FAULKTON FLANDREAU FLORENCE FORT PIERRE FRANKFORT FREDERICK FREEMAN FRUITDALE FULTON GARDEN CITY GARRETSON GARY GAYVILLE GEDDES GETTYSBURG GLENHAM GOODWIN GREGORY GRENVILLE GROTON HARRISBURG HARROLD HARTFORD HAYTI HAZEL HECLA HENRY HERMOSA HERREID HERRICK HETLAND HIGHMORE HILL CITY HITCHCOCK HOSMER HOT SPRINGS HOVEN HOWARD HUDSON HUMBOLDT HURLEY HURON INTERIOR IPSWICH IRENE IROQUOIS ISABEL JAVA JEFFERSON KADOKA KENNEBEC KEYSTONE KIMBALL KRANZBURG LABOLT LAKE ANDES LAKE CITY LAKE NORDEN LAKE PRESTON LANE LANGFORD LEAD LEBANON LEMMON LENNOX LEOLA LESTERVILLE LETCHER LILY LONG LAKE LOWRY MADISON MARION MARTIN MARVIN MCINTOSH MCLAUGHLIN MELLETTE MENNO MIDLAND MILBANK MILLER MISSION MISSION HILL MITCHELL MOBRIDGE MONROE MONTROSE MORRISTOWN MOUND CITY MOUNT VERNON MURDO NAPLES NEW EFFINGTON NEW UNDERWOOD NEW WITTEN NEWELL NISLAND NORTH SIOUX CITY NORTHVILLE NUNDA OACOMA OELRICHS OLDHAM OLIVET ONAKA ONIDA ORIENT ORTLEY PARKER PARKSTON PEEVER PHILIP PICKSTOWN PIEDMONT PIERPONT PIERRE PLANKINTON PLATTE POLLOCK PRESHO PRINGLE PUKWANA QUINN RAMONA RAPID CITY RAVINIA RAYMOND REDFIELD REE HEIGHTS RELIANCE REVILLO ROSCOE ROSHOLT ROSLYN ROSWELL SALEM SCOTLAND SELBY SENECA SHERMAN SINAI SIOUX FALLS SISSETON SOUTH SHORE SPEARFISH SPENCER SPRINGFIELD ST. FRANCIS ST. LAWRENCE STICKNEY STOCKHOLM STRANDBURG STRATFORD STURGIS SUMMERSET SUMMIT TABOR TEA TIMBER LAKE TOLSTOY TORONTO TRENT TRIPP TULARE TURTON TWIN BROOKS TYNDALL UTICA VALLEY SPRINGS VEBLEN VERMILLION VIBORG VIENNA VIRGIL VOLGA VOLIN WAGNER WAKONDA WALL WALLACE WARD WARNER WASTA WATERTOWN WAUBAY WEBSTER WENTWORTH WESSINGTON WESSINGTON SPRINGS WESTPORT WETONKA WHITE WHITE LAKE WHITE RIVER WHITE ROCK WHITEWOOD WILLOW LAKE WILMOT WINNER WOLSEY WOOD WOONSOCKET WORTHING YALE YANKTON
Year:	ALL 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Fund:	ALL 100 General Fund 1000 General Long-Term Debt 1100 Component Units - Proprietary 1200 Component Units - Governmental 200 Special Revenue Funds 250 Other Governmental Funds 300 Debt Service Funds 400 Permanent Funds 500 Capital Projects Funds 600 Enterprise Funds 650 Internal Service Funds 700 Trust and Agency Funds 710 Nonexpendable Trust 730 Expendable Trust 750 Fiduciary Funds 770 Pension Trust 900 General Fixed Assets

Accounts
Asset:	ALL 10100 Cash 10100 Cash and Cash Equivalents 10200 Cash Change 10300 Petty Cash 10400 Interest Bearing Accounts 10500 Savings Certificates 10600 Cash with Fiscal Agent 10700 Restricted Cash in Banks 10710 Restricted Cash and Cash Equivalents 10720 Restricted Investments 10800 Taxes Receivable--Current 10900 Estimated Uncollectible Taxes Receivable--Current (Credit) 11000 Taxes Receivable--Delinquent 11100 Estimated Uncollectible Taxes Receivable--Delinquent (Credit) 11500 Accounts Receivable 11500 Accounts Receivable, Net 11500 Other Assets 11600 Estimated Uncollectible Accounts Receivable (Credit) 11700 Unbilled Accounts Receivable 12100 Special Assessments Receivable--Current 12200 Special Assessments Receivable--Delinquent 12300 Special Assessments Receivable--Deferred 12500 Interest Receivable--Special Assessments 12600 Governmental Unit's Share of Assessment Improvement Costs 12800 Notes Receivable 12900 Due from Component Unit 13100 Due from Other Funds 13100 Due from Other Fund 13200 Due from Other Government 13200 Due from Other Governments 13300 Advance to Other Fund 13500 Interest Receivable 13600 Accrued Interest on Investments Purchased 13700 Dividends Receivable 14100 Inventory of Supplies 14200 Inventory of Stores Purchased for Resale 15100 Investments 15400 Deposits 15500 Prepaid Expenses 15700 Unamortized Discounts on Bonds Sold 15900 Deferred Charges 16000 Land 16100 Depletion (Credit) 16200 Buildings 16300 Accumulated Depreciation--(Credit) 16300 Accumulated Depreciation--Buildings (Credit) 16400 Improvements Other Than Buildings 16500 Accumulated Depreciation--Improvements Other Than Buildings (Credit) 16600 Machinery and Equipment 16700 Accumulated Depreciation--Machinery and Equipment (Credit) 16800 Construction Work in Progress 18100 Amount Available in Debt Service Funds--Term Bonds 18200 Amount to be Provided for Payment of Term Bonds 18300 Amount Available in Debt Service Funds--Serial Bonds 18400 Amount to be Provided for Payment of Serial Bonds 18500 Amount Available in Debt Service Funds--Special Assessment Bonds 18600 Amount to be Provided for Payment of Special Assessment Bonds 18700 Amount to be Provided for Other Long-Term Debt 19000 Intangible Assets 19100 Accumulated Amortization
Liability:	ALL 20100 Claims Payable 20200 Accounts Payable and Other Payables 20200 Accounts Payable 20300 Judgments Payable 20400 Annuities Payable 20500 Notes Payable 20600 Contracts Payable 20700 Contracts Payable--Retained Percentage 20800 Due to Other Funds 20900 Due to Other Governments 21000 Due to Resigned Employees 21000 Amounts Held for Others 21100 Matured Bonds Payable 21200 Matured Interest Payable 21300 Incurred but Not Reported Claims 21500 Accrued Interest Payable 21600 Accrued Wages Payable 21700 Accrued Taxes Payable 21800 Amount Held for Special Assessment Debt Service 21900 Amounts Held for Others 22000 Customer Deposits 22100 Due to Fiscal Agent 22100 Due to Fiscal Agents 22300 Revenue Collected in Advance 22300 Revenues Collected in Advance 22400 Deferred Revenue 22500 Registered Warrants 22601 Bonds Payable Current - General Obligation 22602 Bonds Payable Current - Revenue 22603 Bonds Payable Current - Special Assessment 22700 Unamortized Premiums on Bonds Sold 22800 Payable from Restricted Assets 22900 Due to Component Unit 23000 Compensated Absences Payable -- Current 23101 Bonds Payable - General Obligation 23102 Bonds Payable - Revenue 23103 Bonds Payable - Special Assessment 23200 Special Assessment Debt With Governmental Commitment 23300 Accrued Leave Payable 23400 Deferred Compensation Payable--Employee 23500 Accrued Landfill Closure and Postclosure Care Costs 23600 Advance from Other Funds 23700 Other Long-Term Liabilities 23700 Other Long-Term Debt
Equity:	ALL 24400 Contributions from Customers 24500 Contributions from Others 24600 Investment in General Fixed Assets 25101 Reserved for Revenue Bond Debt Service 25102 Reserved for Revenue Bond Retirement 25103 Reserved for Revenue Bond Contingency 25106 Reserved for Equipment Repair and/or Replacement (Depr. Reserve) 25107 Reserved for Landfill Closure and Postclosure Care Costs 25109 Reserved for Others 25200 Unreserved Retained Earnings 25310 Invested in Capital Assets, Net of Related Debt 25321 Restricted for Revenue Bond Debt Service 25322 Restricted for Revenue Bond Retirement 25323 Restricted for Revenue Bond Contingency 25324 Restricted for Special Assessment Bond Guarantee 25325 Restricted for Special Assessment Bond Sinking 25326 Restricted for Equipment Repair and/or Replacement 25327 Restricted for Landfill Closure and Post Closure Costs 25328 Restricted for Permanently Restricted Purposes 25329 Restricted for Other Purposes 25390 Unrestricted Net Assets 26101 Reserved for Encumbrance 26102 Reserved for Inventory 26103 Reserved for Advance to Other Funds 26103 Reserved for Advance to Other Fund 26104 Reserved for Debt Service 26105 Reserved for Capital Outlay Accumulations 26106 Reserved for Employees' Contributions 26107 Reserved for Employer Contribution 26109 Reserved for Membership Annuities 26111 Reserved for Undistributed Interest Earnings 26112 Reserved for Special Assessment Bond Guarantee 26113 Reserved for Special Assessment Bond Sinking 26114 Reserved for Unemployment Trust 26115 Reserved for Permanently Reserved Purposes 26115 Fund Balance Reserved for Capital Replacements 26116 Reserved for Other Purposes 26201 Designated for Next Year's Appropriation 26202 Designated for Other 26202 Designated for Other Purposes 26203 Designated for Capital Outlay Accumulations 26204 Designated for Capital Replacements 26209 Undesignated, Reported in 26209 Undesignated 26300 Nonspendable 26400 Restricted 26500 Committed 26600 Assigned 26700 Unassigned 27199 Held in Trust
Revenue:	ALL 31000 Taxes 31001 Operating Transfers In 31100 General Property Taxes 31200 Airflight Property Tax 31300 General Sales and Use Taxes 31400 Gross Receipts Business Taxes 31500 Amusement Taxes 31600 911 Telephone Surcharge 31700 Excise Taxes 31700 Excise Tax 31800 Tax Deed Revenue 31900 Penalties and Interest on Delinquent Taxes 32000 Licenses and Permits 33000 Intergovernmental Revenue 33000 Operating Grants 33100 Federal Grants 33200 Federal Shared Revenue 33300 Federal Payments in Lieu of Taxes 33400 State Grants 33501 Bank Franchise Tax 33502 Motor Vehicle Commercial Prorate 33503 Liquor Tax Reversion 33504 Motor Vehicle Licenses (5%) 33506 Fire Insurance Premiums Reversion 33507 Liquor License Reversion 33508 Local Government Highway and Bridge Fund 33509 911 Remittances 33520 Other 33600 State Payments in Lieu of Taxes 33700 Personal Property Tax Replacement 33801 County Road Tax (25%) 33802 County HBR Tax (25%) 33803 County Wheel Tax 33809 Other County Shared Revenues 33899 Other 33900 County Payments in Lieu of Taxes 34000 Charges for Goods and Services 34100 General Government 34200 Public Safety 34300 Highways and Streets 34400 Sanitation 34500 Health 34600 Culture and Recreation 34700 Ambulance 34800 Cemetery 34900 Other 34900 Other Charges for Goods and Service 35000 Fines and Forfeits 35100 Court Fines and Forfeits 35200 Animal Control Fines 35300 Parking Meter Fines 35400 Library 35900 Other 36000 Miscellaneous Revenue 36100 Earnings on Deposits and Investments 36100 Investment Earnings 36100 Interest Earned 36200 Rentals 36200 Rental Revenue 36300 Special Assessments 36400 Maintenance Assessments 36500 Retirement Contributions 36600 Gain on Disposition of Assets 36700 Contributions and Donations from Private Sources 36700 Contributions and Donations 36800 Liquor Operating Agreements 36800 Liquor Operating Agreement Income 36900 Miscellaneous 36900 Other 36900 Other Additions 36901 Other 38000 Charges for Goods and Services 38005 Lottery Sales 39101 Operating Transfers In 39101 Transfers In 39103 Sale of General Fixed Assets 39103 Sale of Municipal Property 39104 Compensation for Loss or Damage to Capital Assets 39104 Compensation for Loss or Damage to General Fixed Assets 39105 Extraordinary Items 39106 Special Items 39107 Contributions (Grants) 39107 Capital Contributions (Grants) 39120 Long-Term Debt Issued 39120 Proceeds of General Long-Term Liabilities 39200 Residual Equity Transfers In
Expenditure:	ALL 41000 Personal Services 41000 General Government 41100 Legislative 41200 Executive 41300 Elections 41400 Financial Administration 41900 Other 42000 Public Safety 42000 Other Current Expense 42100 Police 42200 Fire 42300 Protective Inspection 42600 Materials (Cost of Goods Sold) 42620 Materials (Cost of Goods Sold) 42900 Other 42900 Trust Deductions for Other 42900 Other Protection 43000 Public Works 43000 Capital Assets 43100 Highways and Streets 43200 Sanitation 43300 Water 43400 Electricity 43500 Airport 43600 Parking Facilities 43700 Cemeteries 43800 Natural Gas 43900 Transit 44000 Health and Welfare 44100 Debt Service (Principal) 44100 Health 44200 Interest Expense and Fiscal Charges 44200 Home Health 44300 Mental Health Centers 44400 Humane Society 44500 Drug Education 44600 Ambulance 44700 Hospitals, Nursing Homes and Rest Homes 44900 Other 44900 Other Deductions 45000 Culture and Recreation 45100 Recreation 45200 Parks 45300 Amortization 45500 Pension and Pension Refunds 45500 Libraries 45600 Auditorium 45700 Depreciation 45700 Historical Preservation 45800 Museums 46000 Conservation and Development 46300 Urban Redevelopment and Housing 46500 Economic Development and Assistance (Industrial Development) 46600 Economic Opportunity 47000 Interest Expense and Fiscal Charges 47000 Debt Service 48000 Intergovernmental Expenditures 48500 Capital Outlay 49000 Miscellaneous 49100 Judgments and Losses 49200 Loss on Disposition of Assets 49200 Other Expenditures 49900 Liquor Operating Agreements 51100 Operating Transfers Out 51100 Transfers Out 51200 Discount on Bonds Issued 51300 Payments to Refunded Debt Escrow Agent 51400 Special Items 51500 Extraordinary Items 61100 Residual Equity Transfers Out