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Counties
County:	ALL AURORA COUNTY BEADLE COUNTY BENNETT COUNTY BON HOMME COUNTY BROOKINGS COUNTY BROWN COUNTY BRULE COUNTY BUFFALO COUNTY BUTTE COUNTY CAMPBELL COUNTY CHARLES MIX COUNTY CLARK COUNTY CLAY COUNTY CODINGTON COUNTY CORSON COUNTY CUSTER COUNTY DAVISON COUNTY DAY COUNTY DEUEL COUNTY DEWEY COUNTY DOUGLAS COUNTY EDMUNDS COUNTY FALL RIVER COUNTY FAULK COUNTY GRANT COUNTY GREGORY COUNTY HAAKON COUNTY HAMLIN COUNTY HAND COUNTY HANSON COUNTY HARDING COUNTY HUGHES COUNTY HUTCHINSON COUNTY HYDE COUNTY JACKSON COUNTY JERAULD COUNTY JONES COUNTY KINGSBURY COUNTY LAKE COUNTY LAWRENCE COUNTY LINCOLN COUNTY LYMAN COUNTY MARSHALL COUNTY MCCOOK COUNTY MCPHERSON COUNTY MEADE COUNTY MELLETTE COUNTY MINER COUNTY MINNEHAHA COUNTY MOODY COUNTY PENNINGTON COUNTY PERKINS COUNTY POTTER COUNTY ROBERTS COUNTY SANBORN COUNTY SHANNON COUNTY SPINK COUNTY STANLEY COUNTY SULLY COUNTY TODD COUNTY TRIPP COUNTY TURNER COUNTY UNION COUNTY WALWORTH COUNTY YANKTON COUNTY ZIEBACH COUNTY
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 201 Road & Bridge Fund 250 Other Governmental Funds 300 Debt Service 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 900 General Fixed Assets

Accounts
Asset:	ALL 10100 Cash and Cash Equivalents 10100 Cash 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) 11400 Judgments Receivable 11500 Other Assets 11700 Accounts Receivable, Net 11700 Accounts Receivable 11800 Estimated Uncollectible Accounts Receivable (Credit) 12100 Special Assessments Receivable--Current 12200 Special Assessments Receivable--Delinquent 12300 Special Assessments Receivable--Deferred 12500 Interest Receivable--Special Assessments 12800 Notes Receivable 13100 Due from Other Fund 13200 Due from Other Government 13300 Advance to Other Fund 13500 Interest Receivable 14100 Inventory of Supplies 14200 Inventory of Stores Purchased for Resale 15100 Investments 15400 Deposits 15500 Prepaid Expenses 16000 Land 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--Serial/Term Bonds 18200 Amount to be Provided for Payment of Serial/Term Bonds 18300 Amount Available in Debt Service Funds--Special Assessment Bonds 18400 Amount to be Provided for Payment of Special Assessment Bonds 18500 Amount to be Provided for Other Long-Term Debt
Liability:	ALL 20100 Claims Payable 20200 Accounts Payable 20300 Judgments Payable 20500 Notes Payable 20600 Contracts Payable 20700 Contracts Payable--Retained Percentage 20800 Due to Other Funds 20900 Due to Other Governments 21000 Amounts Held for Others 21500 Accrued Interest Payable 21600 Accrued Wages Payable 21700 Payroll Withholding Payable 21800 Amount Held for Special Assessment Debt Service 21900 Incurred but Not Reported Claims 22000 Customer Deposits 22200 Special Assessments collected in Advance 22300 Revenue Collected in Advance 22300 Revenues Collected in Advance 22400 Deferred Revenue 22500 Registered Warrants 22600 Bonds Payable--Current 22800 Compensated Absences Payable -- Current 24100 Bonds Payable 24200 Advance from Other Fund 24200 Advance from Other Funds 24300 Special Assessment Debt with Governmental Commitment 24400 Accrued Leave Payable 24500 Other Long-Term Debt Payable 24600 Net OPEB Obligation 24700 Accrued Landfill Closure & Postclosure Care Costs
Equity:	ALL 25200 Contributions from Other 25300 Investment in General Fixed Assets 26100 Reserved for Other 26107 Reserved for Landfill Closure & Postclosure Care Costs 26200 Unreserved 26310 Invested in Capital Assets, Net of Related Debt 26326 Restricted for Equipment Repair and/or Replacement 26327 Restricted for Landfill Closure & Post Closure Care Costs 26329 Restricted for Other Purposes 26390 Unrestricted Net Assets 27101 Reserved for Encumbrances 27102 Reserved for Inventory 27103 Reserved for Advance to Other Funds 27103 Reserved for Advance to Other Fund 27104 Reserved for Debt Service 27105 Reserved for Capital Outlay Accumulations 27114 Reserved for Unemployment Trust 27115 Reserved for Law Library 27116 Reserved for Other 27117 Reserved for Snow Removal 27118 Reserved for HBR 27119 Reserved for Secondary Road 27120 Reserved for Permanently Reserved Purposes 27199 Reserved for Other Purposes 27199 Reserved for Other 27199 Held in Trust 27201 Designated for Next Year's Appropriations 27202 Designated for Other 27202 Designated for Other Purposes 27203 Designated for Capital Outlay Accumulations 27209 Undesignated 27300 Nonspendable 27400 Restricted 27500 Committed 27600 Assigned 27700 Unassigned
Revenue:	ALL 31000 Taxes 31100 General Property Taxes--Current 31200 General Property Taxes--Delinquent 31300 Penalties and Interest 31400 Telephone Tax (Outside) 31500 Mobile Home Tax 31600 Wheel Tax 31700 911 Telephone Surcharge 31800 Tax Deed Revenue 31900 Other 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 33502 Motor Vehicle Licenses 33503 Inheritance Tax 33504 Liquor Tax Reversion 33505 Lottery Shared Revenue 33506 State Highway Fund (former 10% game) 33506 10% Game License Revenue 33507 Court Appointed Attorney/Public Defender 33508 Energy Minerals Severance Tax 33509 Prorate/Port of Entry Fees 33510 Abused and Neglected Child Defense 33511 85% Mobile Home 33511 63 3/4% Mobile Home 33513 14% MV Licenses 33513 Secondary Road Motor Vehicle Remittances 33514 Telecommunications Gross Receipts Tax 33515 Motor Vehicle 1/4% 33516 Wind Farm Taxes 33599 Other State Shared Revenue 33600 State Payments in Lieu of Taxes 33700 Personal Property Tax Replacement 33702 State Aid in Lieu of Property Taxes 33800 Other Payments in Lieu of Taxes 33800 Payments in Lieu of Taxes 33900 Other Intergovernmental Revenue 34000 Charges for Goods and Services 34110 Treasurer's Fees 34120 Register of Deeds' Fees 34120 Register of Deed's Fees 34130 Driver's License Exams 34140 Legal Services 34150 Clerk of Courts Fees 34160 Extension Fees 34190 Other Fees 34210 Law Enforcement 34220 Prisoner Care 34230 Sobriety Testing 34290 Other 34310 Road Maintenance Contract Charges 34390 Other 34411 Poor Lien Recoveries 34412 Veterans Service Officer 34413 LIEAP 34414 Food Stamp Administration 34419 Other 34421 County Nurse 34422 Ambulance 34423 Hospital 34424 WIC 34429 Other 34430 Social Services 34440 Mental Health Services 34500 Culture and Recreation 34600 Urban and Economic Development 34800 Conservation of Natural Resources 34900 Other Charges 35000 Fines and Forfeits 35100 Fines 35200 Costs 35300 Forfeits 35900 Other 36000 Miscellaneous Revenue 36100 Investment Earnings 36100 Earnings on Deposits and Investments 36100 Earnings from Deposits and Investments 36200 Rent 36200 Rental Revenue 36300 Special Assessments 36400 Gain on Disposition of Assets 36500 Contributions and Donations 36600 Refund of Prior Year's Expenditures 36700 Gain on Sale of Investments 36800 Retirement Contributions 36900 Other 36900 Other Additions 36900 Miscellaneous 36901 Other 37100 Transfers In 37100 Operating Transfers In 37200 Long-Term Debt Issued 37200 Proceeds of General Long-Term Liabilities 37300 Insurance Proceeds 37300 Insurance Proceeds (Catastrophic) 37400 Sale of County Property 37500 Extraordinary Items 37600 Special Items 37700 Capital Contributions 38000 Residual Equity Transfer In
Expenditure:	ALL 91100 Transfers Out 91100 Operating Transfers Out 91200 Payments to Refunded Debt Escrow Agents 91200 Payments to Refunded Debt Escrow Agent 91300 Special Items 91400 Extraordinary Items 91500 Discount on Bonds Issued 95000 Residual Equity Transfers Out 410000 General Government 411100 Board of County Commissioners 412000 Elections 413000 Judicial System 414100 Auditor 414200 Treasurer 414300 Data Processing 414400 Other 414900 Other 415100 State's Attorney 415200 Public Defender 415300 Court Appointed Attorney 415400 Abused and Neglected Child Defense 415900 Other 415900 Trust Deductions for Other 416100 General Government Building 416200 Director of Equalization 416300 Register of Deeds 416400 Judgments 416500 Veterans' Service Officer 416600 Predatory Animal (GFP) 416700 Disability Coordinator 416800 Self-Insurance Plan 416900 Other 416900 Other Deductions 417000 Geographic Information System 420000 Public Safety 421100 Sheriff 421200 County Jail 421300 Coroner 421400 County-Wide Law Enforcement 421500 Juvenile Detention 421900 Other Law Enforcement 422100 Fire Protection 422200 Emergency and Disaster Services 422300 Flood Control 422400 Fire Guards 422500 Communication Center 422900 Other Protective and Emergency Services 430000 Public Works 431100 Highways, Roads and Bridges 431200 Snow Removal 431300 Other 432100 Sewers 432200 Solid Waste 433100 Airport 433200 Railroad 434000 Water System 439000 Other Public Works 440000 Health and Welfare 441000 Personal Services 441100 Support of Poor 441200 Public Welfare 441300 LIEAP 441400 Medicaid Contracts 441500 Food Stamp Distribution 441900 Other 442000 Other Current Expense 442100 County Nurse 442200 Health Services 442300 Hospital 442400 Ambulance 442500 Board of Health 442600 Materials 442600 WIC 442600 Materials (Cost of Goods Sold) 442900 Other 443000 Capital Assets 443100 Day Care Centers 443200 Child Support Enforcement 443300 Care of Aged 443400 Domestic Abuse 443900 Other 444000 Interest Expense and Fiscal Charges 444000 Interest Expense and Fiscl Charges 444100 Mentally Ill 444200 Developmentally Disabled 444300 Drug Abuse 444400 Mental Health Centers 444500 Mental Illness Board 444900 Other 445100 Depreciation 445300 Loss on Disposition of Assets 445500 Pension and Pension Refunds 450000 Culture and Recreation 451100 Public Library 451200 Historical Museum 451300 County Monuments 451400 Historical Sites 451500 Memorial Day Expense 451900 Other 452100 Recreational Programs 452200 Parks 452300 Exhibition Building O&M 452400 County Fair 452500 Senior Center 452500 Senior Citizens 452900 Other 460000 Conservation of Natural Resources 461100 County Extension 461200 Soil Conservation Districts 461300 Rodent Control 461400 Predator Control Districts 461400 Predator Control Dist. 461500 Weed and Pest Control 461600 Grasshopper and Pest Control 461900 Other 462100 Geological Survey 462300 Water Conservation Dist. 462300 Water Conservation Districts 462400 Drainage Commissions 462900 Other 470000 Urban and Economic Development 471100 Planning and Zoning 471200 Urban and Rural Development 471900 Other 472100 Tourism, Industrial or Recreational Development 472900 Other 475000 Intergovernmental Expenditures 480000 Debt Service 481000 Principal 482000 Interest 483000 Other Debt Service 485000 Payments to Local Education Agencies 485000 Education 489000 Capital Outlay