1. (a) Assets.

   Cash

   Inventory of materials and

   Imprest cash

   supplies

   Cash with fiscal agents

   Investments

   Taxes receivable

   Land

   Allowance for uncollectible taxes

   Structures and improvements Equipment

   Accounts receivable

   Construction in progress (7-1-68)

   Allowance for uncollectible accounts

   Future long term debt principal requirements

   Advances receivable

   Bonds authorized-unissued

   Advances to intragovernmental service and enterprise funds

   Deposits with others

2. (b) Liabilities.

   Warrants payable

   Deposits from others

   Accounts payable

   Matured bond and interest payable

   Tax anticipation notes payable

   Other matured long term debt and interest payable

   Advances payable

   Bonds payable

   Other long term debt payable

3. (c) Equities.

   Fund balance--unavailable

   Investment in general fixed assets (7-1-68)

   Fund balance--available

4. (d) Operating Accounts.

   Revenues

   Expenditures

5. (e) Budgetary Accounts.

   Estimated revenues

   Appropriations

   Unanticipated revenues

   Encumbrances

   Unrealized estimated revenues

The following chart of balance sheet accounts shall be mandatory for all counties, wherever applicable:

History

1. Amendment of subsection (b) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38). For prior history, see Register 69, No. 21.

2. Amendment of subsection (a) filed 2-3-72; effective thirtieth day thereafter (Register 72, No. 6).

3. Amendment of subsections (a) and (b) filed 3-8-77; effective thirtieth day thereafter (Register 77, No. 11).