|
Copake’s adopted budget for 2008 is available in two parts: The form of the budget is required by New York’s Office of the State Controller, described in the Accounting and Reporting Manual, available on-line by clicking Manual. The Classification and Coding structure is given in Chapter 5. To help understand the budget, three parts of this Code are listed here.
Expenditure Codes have 5 digits. The first 4 digits define general categories. 1000-1999 General Government Support 2000-2999 Education 3000-3999 Public Safety 4000-4999 Health 5000-5999 Transportation 6000-6999 Economic Assistance and Opportunity 7000-7999 Culture and recreation 8000-8999 Home and Community Service 9000-9099 Employee Benefits 9700-9799 Debt Service 9900-9999 Interfund Transfer
The fifth digit in the code is a secondary classification given by the following list. .1 Personal Services .2 Equipment and Capital Outlay .4 Contractual .6 Debt Principal .7 Debt Interest .8 Employee Benefits .9 Interfund Transfer
CONTRACTUAL expense (.4) is expanded further as shown in the second list. .41 Supplies and Materials .42 Utilities .43 Insurance .44 Professional and Technical Services .45 Rent or Lease .46 Operation and Maintenance .47 Miscellaneous |