Chart of Accounts

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COA Code Account Code Account Title Description Active Created Updated
00000-00000UNIDENTIFIED 00000 00000 - Unidentified Expenses not assigned to a financial account number. Yes 3/11/2026 11:02 AM Details Edit Delete
10175-CASHCLEARINGUTILITIES 10175 Cash Clearing - Utilities Associated with Circuit Breaker Refund Yes 2/3/2026 2:15 AM Details Edit Delete
27110-27110 27110 27110 Associated with Park refund to Idaho Surf Hailey Soccer Club with GLA; 100-10 Yes 2/2/2026 11:34 PM Details Edit Delete
40000-CARRYOVER 40000 Carryover Yes 1/7/2026 4:41 PM Details Edit Delete
40001-DEDICATEDCARRYOVER 40001 Dedicated Carryover Yes 1/7/2026 4:41 PM Details Edit Delete
41000-STATEHIGHWAYREVENUEREGULAR 41000 State Highway Revenue - Regular Yes 1/7/2026 6:45 PM Details Edit Delete
41100-STATEHIGHWAYREVENUEHB312 41100 State Highway Revenue HB312 Yes 1/7/2026 6:46 PM 1/7/2026 6:46 PM Details Edit Delete
41110-STATEHIGHWAYREVENUEHB362 41110 State Highway Revenue HB 362 Yes 1/7/2026 6:47 PM Details Edit Delete
41111-STATEHIGHWAYREVENUEGFHB354 41111 State Highway Revenue GF HB354 Yes 1/7/2026 6:47 PM Details Edit Delete
41115-LOTTAXREVENUE 41115 LOT Tax Revenue Yes 1/7/2026 6:48 PM Details Edit Delete
41200-STATESALESTAXREVENUE 41200 State Sales Tax Revenue Yes 1/7/2026 4:41 PM Details Edit Delete
41210-STATELIQUORFUNDS 41210 State Liquor Funds Yes 1/7/2026 4:42 PM Details Edit Delete
41400-ALCOHOLPERMITS 41400 Alcohol Permits Yes 1/7/2026 4:42 PM Details Edit Delete
41500-BUSINESSLICENSES 41500 Business Licenses Yes 1/7/2026 4:43 PM Details Edit Delete
41600-FRANCHISEFEES 41600 Franchise Fees Yes 1/7/2026 4:43 PM Details Edit Delete
41700-CITYPROPERTYTAX 41700 City Property Tax City Property Tax Yes 3/10/2026 11:51 PM Details Edit Delete
41710-PERSONALPROPERTYREPLACEMENT 41710 Personal Property Replacement Yes 1/7/2026 4:43 PM Details Edit Delete
41800-ADMINISTRATIVEFEES 41800 Administrative Fees Yes 1/7/2026 4:44 PM Details Edit Delete
41805-BUILDINGPERMITS 41805 Building Permits Yes 1/7/2026 5:01 PM Details Edit Delete
41806-BUILDINGPERMITPLANREVIEWFEE 41806 Building Permit Plan Review Fee Yes 1/7/2026 5:01 PM Details Edit Delete
41807-ENCROACHMENTPERMITS 41807 Encroachment Permits Yes 1/7/2026 6:48 PM Details Edit Delete
41809-FENCEPERMITS 41809 Fence Permits Yes 1/7/2026 5:01 PM Details Edit Delete
41810-MANUFHOMEINSTALLSETDOWN 41810 Manuf Home Install & Set down Yes 1/7/2026 5:02 PM Details Edit Delete
41811-ROOFPERMIT 41811 Roof Permit Yes 1/7/2026 5:02 PM Details Edit Delete
41815-APPLICATIONFEESGF 41815 Application Fees (GF) Yes 1/7/2026 5:02 PM Details Edit Delete
41816-INSPECTIONFEES 41816 Inspection Fees Yes 1/7/2026 5:02 PM Details Edit Delete
41816-APPLICATIONFEEWATER 41816 Application Fee - Water From Water Fund Worksheet FY26 - Public Hearing Worksheets Yes 1/7/2026 7:17 PM Details Edit Delete
41817-APPLICATIONFEESEWER 41817 Application Fee - Sewer Yes 1/7/2026 7:06 PM Details Edit Delete
41820-SIGNPERMITS 41820 Sign Permits Yes 1/7/2026 5:03 PM Details Edit Delete
41898GRANTSPARKS 41898 Grants - Parks Grants - Parks Yes 1/7/2026 4:44 PM Details Edit Delete
41900-GRANTS 41900 Grants Yes 1/7/2026 4:44 PM Details Edit Delete
41901-FEES 41901 Fees No 1/7/2026 5:57 PM Details Edit Delete
41901-PARKRENTALFEE 41901 Park Rental Fee Also known as 41901 - Fees Yes 1/7/2026 6:49 PM Details Edit Delete
41902-PARKRENTALSPORTSFIELD 41902 Park Rental Sports Field Yes 1/7/2026 6:50 PM Details Edit Delete
41904-PARKADDLSERVTRASHTOILET 41904 Park Add'l Serv. (trash/toilet) Yes 1/7/2026 6:50 PM Details Edit Delete
41905-PARKADDLSTAFFTIME 41905 Park Add'l Staff Time Yes 1/7/2026 6:50 PM Details Edit Delete
41910-GRANTSIDEQREVENUEBOND 41910 Grants - IDEQ Revenue Bond Grants - IDEQ Revenue Bond Yes 2/3/2026 4:16 AM Details Edit Delete
41911IDEQWFP 41911 IDEQ - WFP 270-2023-21 IDEQ - WFP 270-2023-21 Yes 2/3/2026 4:16 AM Details Edit Delete
41920-DONATIONS 41920 Donations Yes 1/7/2026 6:06 PM Details Edit Delete
41930-FUNDRAISINGEVENTS 41930 Fundraising Events This is the same Account Code as Fire Equip/Pay Reimbursement? What is this account? Yes 1/7/2026 6:08 PM Details Edit Delete
41930-FIREEQUIPPAYREIMBURSEMENT 41930 Fire Equip/Pay Reimbursement Yes 1/7/2026 5:57 PM Details Edit Delete
41950-PERMITOTHER 41950 Permit - Other Yes 1/7/2026 4:44 PM Details Edit Delete
41955-FIREDEPTFEESPERMITS 41955 Fire Dept Fees & Permits Yes 1/7/2026 5:59 PM Details Edit Delete
41960-CITYCODEVIOLATIONFEE 41960 City Code Violation Fee Yes 1/7/2026 6:34 PM Details Edit Delete
41980-COURTFINES 41980 Court Fines Yes 1/7/2026 6:35 PM Details Edit Delete
42000.5-WATERCONNECTIONFEE 42000.5 Water Connection Fee Yes 1/7/2026 7:21 PM Details Edit Delete
42001-WATERUSERFEES 42001 Water User Fees From Water Fund Budget Worksheet FY26 - Public Hearing Worksheets Yes 1/7/2026 7:19 PM Details Edit Delete
42001-SEWERUSERFEES 42001 Sewer User Fees Yes 1/7/2026 7:07 PM Details Edit Delete
42002-BONDDEBTFEE 42002 Bond Debt Fee Yes 1/7/2026 7:07 PM Details Edit Delete
42002-WATERMETERVAULTFEES 42002 Water Meter Vault Fees Yes 1/7/2026 7:19 PM Details Edit Delete
42003-WATERMETERUNITFEES 42003 Water Meter Unit Fees Yes 1/7/2026 7:20 PM Details Edit Delete
42004-WATERCAPFEE 42004 Water Cap Fee Water Fund Budget Worksheet FY26 -- Public Hearing Worksheets Yes 1/7/2026 7:20 PM Details Edit Delete
42004-SEWERCAPFEE 42004 Sewer Cap Fee Yes 1/7/2026 7:07 PM Details Edit Delete
42005-CAPFEESBEFOREFY23100122 42005 Cap Fees (before FY23 10/01/22) Yes 1/7/2026 7:22 PM Details Edit Delete
42006-WATERONOROFF 42006 Water On or Off Yes 1/7/2026 7:22 PM Details Edit Delete
43000-CLIENTCOSTSREIMBURSED 43000 Client Costs Reimbursed Yes 1/7/2026 4:45 PM Details Edit Delete
43400-PLANNINGZONINGAPP 43400 Planning & Zoning App Yes 1/7/2026 5:03 PM Details Edit Delete
45000-MISCINCOME 45000 Misc Income Yes 1/7/2026 4:45 PM Details Edit Delete
45010AFFFLITIGATIONSETTLEMENT 45010 AFFF Litigation Settlement AFFF Litigation Settlement Yes 1/7/2026 4:45 PM Details Edit Delete
45100-INTERESTEARNED 45100 Interest Earned Yes 1/7/2026 4:45 PM Details Edit Delete
45500TRAININGED 45500 Training & Education Training & Education Yes 1/7/2026 4:45 PM Details Edit Delete
46100-DIFADMINISTRATION 46100 DIF Administration Yes 1/7/2026 4:45 PM Details Edit Delete
46101DIFPBLDGSGROUNDS 46101 DIF Bldgs & Grounds DIF Bldgs & Grounds Yes 1/7/2026 4:45 PM Details Edit Delete
46102DIFPARKS 46102 DIF Parks DIF Parks Yes 1/7/2026 4:45 PM Details Edit Delete
46200-DIFBUILDINGSGROUNDS 46200 DIF Buildings & Grounds Yes 1/7/2026 6:51 PM Details Edit Delete
46300-DIFCOMMUNITYDEVELOPMENT 46300 DIF Community Development Yes 1/7/2026 5:04 PM Details Edit Delete
46400-DIFFIRESERVICES 46400 DIF Fire Services Yes 1/7/2026 5:59 PM Details Edit Delete
46500-DIFLIBRARY 46500 DIF Library Yes 1/7/2026 6:09 PM Details Edit Delete
46600-DIFMARSHAL 46600 DIF Marshal Yes 1/7/2026 6:35 PM Details Edit Delete
46700-DIFPARKS 46700 DIF Parks Yes 1/7/2026 6:51 PM Details Edit Delete
46800-DIFSTREETS 46800 DIF Streets Yes 1/7/2026 6:52 PM Details Edit Delete
49910-RETURNEDCHECKCHARGES 49910 Returned Check Charges Yes 1/7/2026 4:46 PM Details Edit Delete
50001-SALARIESWAGES 50001 Salaries & Wages Yes 1/7/2026 4:46 PM Details Edit Delete
50002-SALARIESWAGESCITYCOUNCIL 50002 Salaries & Wages (City Council) This is the same Account Code as 50002 - PAIDTIMEOFF Yes 1/7/2026 4:47 PM 1/7/2026 6:37 PM Details Edit Delete
50002-PAIDTIMEOFF 50002 Paid Time Off This is the same Account Code as 50002 - SALARIESWAGESCITYCOUNCIL Yes 1/7/2026 6:36 PM 1/7/2026 6:37 PM Details Edit Delete
50009-PREMIUMSALARYWAGES 50009 Premium Salary & Wages Yes 1/7/2026 4:47 PM Details Edit Delete
50010-PRTAXEXPENSE 50010 P/R Tax Expense Payroll Tax Expense? Yes 1/7/2026 4:47 PM Details Edit Delete
50011-INSURANCEHEALTH 50011 Insurance - Health No 1/7/2026 4:48 PM Details Edit Delete
50014-INSURANCELIFE 50014 Insurance - Life Yes 1/7/2026 6:00 PM Details Edit Delete
50015-WORKERSCOMPENSATIONINSURANCE 50015 Workers Compensation Insurance Yes 1/7/2026 4:48 PM Details Edit Delete
50017-RETIREMENT 50017 Retirement Payroll Yes 1/7/2026 4:49 PM Details Edit Delete
50020-PZCOMMISSION 50020 P & Z Commission Yes 1/7/2026 5:04 PM Details Edit Delete
51010-ADMINFEES 51010 Admin Fees Yes 1/7/2026 7:09 PM Details Edit Delete
51020-ADVERTISING 51020 Advertising No 1/7/2026 4:49 PM Details Edit Delete
51022-AUTOMOBILELEASE 51022 Automobile Lease Note in Marshal Budget Worksheet FY26 Public Hearing Presentation materials: (moved to capital 58150) -- indicates this account is no longer used and now is tracked in 58150 Yes 1/7/2026 6:31 PM 1/7/2026 6:39 PM Details Edit Delete
51030-BANKCHARGES 51030 Bank Charges No 1/7/2026 4:50 PM Details Edit Delete
51040-CITYATTORNEY 51040 City Attorney Yes 1/7/2026 4:50 PM Details Edit Delete
51041-CLIENTCOSTS 51041 Client Costs Yes 1/7/2026 4:50 PM Details Edit Delete
51050-COMMUNITYSERVICE 51050 Community Service Yes 1/7/2026 4:51 PM Details Edit Delete
51060-COMPUTERITSUPPORT 51060 Computer IT Support Yes 1/7/2026 4:51 PM Details Edit Delete
51062-COMPUTERSSOFTWARESUBSCRIP 51062 Computers - Software & Subscrip Yes 1/7/2026 4:52 PM Details Edit Delete
51070 -CONJUNCTIVEMANAGEMENT 51070 Conjunctive Management Yes 1/7/2026 4:52 PM Details Edit Delete
51073-CONTRACTLABOR 51073 Contract Labor Yes 1/7/2026 4:53 PM Details Edit Delete
51073.1-DBSCONTRACTLABOR 51073.1 DBS Contract Labor No 1/7/2026 5:05 PM Details Edit Delete
51075-CONTINGENCYEXPENSE 51075 Contingency Expense Yes 1/7/2026 4:53 PM Details Edit Delete
51080-DUESMEMBERSHIPS 51080 Dues & Memberships Yes 1/7/2026 4:53 PM Details Edit Delete
51085-ELECTIONCOSTS 51085 Election Costs Yes 1/7/2026 4:53 PM Details Edit Delete
51090-ENGINEERINGSERVICES 51090 Engineering Services Yes 1/7/2026 5:06 PM Details Edit Delete
51092ENGINEERINGREIMB 51092 Engineering - Reimbursable Engineering - Reimbursable Yes 1/7/2026 5:06 PM Details Edit Delete
51110-FUEL 51110 Fuel Fuel Yes 1/7/2026 4:54 PM Details Edit Delete
51120-HAULINGSHIPPINGEXPENSE 51120 Hauling/Shipping Expense Yes 1/7/2026 4:54 PM Details Edit Delete
51122-IDWRWATERFEES 51122 IDWR Water Fees Yes 1/7/2026 7:23 PM Details Edit Delete
51125-INTERESTEXPENSE 51125 Interest Expense Yes 1/7/2026 7:10 PM Details Edit Delete
51130 -EQUIPMENTRENTAL 51130 Equipment Rental Yes 1/7/2026 6:40 PM Details Edit Delete
51140-LEGALFEES 51140 Legal Fees Yes 1/7/2026 4:54 PM Details Edit Delete
51142-LEGALFEESREIMBURSABLE 51142 Legal Fees (Reimbursable) Yes 1/7/2026 5:07 PM Details Edit Delete
51145-LEGALPROSECUTINGATTORNEY 51145 Legal - Prosecuting Attorney Yes 1/7/2026 4:55 PM Details Edit Delete
51150-LIABILITYINSURANCE 51150 Liability Insurance Yes 1/7/2026 4:55 PM Details Edit Delete
51155-MERCHANTFEES 51155 Merchant Fees Yes 1/7/2026 7:11 PM Details Edit Delete
51160-REPAIRSMAINTENANCEGENERAL 51160 Repairs & Maintenance (General) Yes 1/7/2026 4:55 PM Details Edit Delete
51161-RMBUILDGROUNDS 51161 R & M- Bldgs & Grounds R & M- Bldgs & Grounds Yes 4/27/2026 3:33 PM Details Edit Delete
51162-RMPARKS 51162 R & M - Parks R & M - Parks Yes 4/27/2026 3:34 PM Details Edit Delete
51163-RMEQUIPMENTNONAUTO 51163 R & M - Equipment (non-auto) Yes 1/7/2026 6:57 PM Details Edit Delete
51164-RMSTREETMAINTENANCE 51164 R & M - Street Maintenance Yes 1/7/2026 6:57 PM Details Edit Delete
51165-RMTREEEXPENSE 51165 R & M - Tree Expense Yes 1/7/2026 6:58 PM Details Edit Delete
51166-RMSNOWREMOVAL 51166 R & M - Snow Removal Yes 1/7/2026 6:58 PM Details Edit Delete
51167-RMAUTOS 51167 R & M - Autos Yes 1/7/2026 6:41 PM Details Edit Delete
51168-RMSTREETLIGHTS 51168 R & M - Street Lights Yes 1/7/2026 6:59 PM Details Edit Delete
51169-RMWATER 51169 R & M - Water Yes 1/7/2026 7:24 PM Details Edit Delete
51177-MISCEXPENSE 51177 Misc Expense Yes 1/7/2026 6:32 PM Details Edit Delete
51180-OFFICEEQUIPMENTRENTALREPAIR 51180 Office Equipment Rental/Repair Yes 1/7/2026 4:56 PM Details Edit Delete
51650-COMPPLAN 51650 Comprehensive Plan Comprehensive Plan Yes 1/14/2026 8:03 PM 1/14/2026 8:03 PM Details Edit Delete
52010-OFFICESUPPLIES 52010 Office Supplies Yes 1/7/2026 4:56 PM Details Edit Delete
52020-INTERNETEXPENSE 52020 Internet Expense Yes 1/7/2026 4:56 PM Details Edit Delete
52030-PENDINGGRANTS 52030 Pending Grants Yes 1/7/2026 6:01 PM Details Edit Delete
52040-POSTAGECOPIESMAILING 52040 Postage, Copies, Mailing Yes 1/7/2026 4:57 PM Details Edit Delete
52050-PROFESSIONALSERVICES 52050 Professional Services Yes 1/7/2026 4:57 PM Details Edit Delete
52060-PUBLISHING 52060 Publishing Yes 1/7/2026 4:57 PM Details Edit Delete
52070-SIGNS 52070 Signs Yes 1/7/2026 5:08 PM Details Edit Delete
52080-SMALLTOOLSEQUIPMENT 52080 Small Tools & Equipment Yes 1/7/2026 6:02 PM Details Edit Delete
52085-STORAGE 52085 Storage Yes 1/7/2026 4:57 PM Details Edit Delete
52090-SUPPLIES 52090 Supplies(Non-Office) Yes 1/7/2026 4:58 PM 3/11/2026 2:42 AM Details Edit Delete
52100 -TELEPHONE 52100 Telephone Yes 1/7/2026 4:58 PM Details Edit Delete
52110-TESTSAMPLESWATERSEWER 52110 Test Samples - Water & Sewer Yes 1/7/2026 7:12 PM Details Edit Delete
52111TESTNONREGULATED 52111 Test Samples - Non-Regulated Test Samples - Non-Regulated Yes 1/7/2026 7:12 PM Details Edit Delete
52115-RIVERBANKRESTORATION 52115 River Bank Restoration Yes 1/7/2026 7:00 PM Details Edit Delete
52120-TRAININGMEETINGS 52120 Training & Meetings Yes 1/7/2026 4:58 PM Details Edit Delete
52124-TRAVELEXPENSE 52124 Travel Expense Yes 1/7/2026 4:59 PM Details Edit Delete
52130-UNIFORMS 52130 Uniforms Yes 1/7/2026 5:08 PM Details Edit Delete
52135-WATERDISTRICTFEES 52135 Water District Fees Yes 3/11/2026 11:19 AM Details Edit Delete
52140-UTILITIESGAS 52140 Utilities - Gas Yes 1/7/2026 7:01 PM Details Edit Delete
52143-UTILITIESPOWER 52143 Utilities - Power Yes 1/7/2026 7:01 PM Details Edit Delete
52145-UTILITIESSTREETLIGHTS 52145 Utilities - Street Lights Yes 1/7/2026 7:02 PM Details Edit Delete
52146-UTILITIESTRASHTOILETRECYCL 52146 Utilities - Trash/Toilet/Recycl Yes 1/7/2026 7:02 PM Details Edit Delete
55000-LIBRARYNEWBOOKS 55000 Library New Books Yes 1/7/2026 6:33 PM Details Edit Delete
55010-LIBRARYPROGRAMS 55010 Library Programs Yes 1/7/2026 6:34 PM Details Edit Delete
56010-911DISPATCH 56010 911 Dispatch Yes 1/7/2026 6:42 PM Details Edit Delete
56020-SERVICECONTRACTS 56020 Service Contracts Yes 1/7/2026 4:59 PM Details Edit Delete
56030-INVESTIGATIONS 56030 Investigations Yes 1/7/2026 6:03 PM Details Edit Delete
56040-MEDICALLABKITS 56040 Medical/Lab Kits Yes 1/7/2026 6:43 PM Details Edit Delete
56045-RADIOFEES 56045 Radio Fees Yes 1/7/2026 6:03 PM Details Edit Delete
56047-RMSCAD 56047 RMS/CAD Yes 1/7/2026 6:04 PM Details Edit Delete
56050-SPECIALIZEDEQUIPMENT 56050 Specialized Equipment Yes 1/7/2026 6:44 PM Details Edit Delete
57000-SAFETYEQUIPMENT 57000 Safety Equipment Yes 1/7/2026 4:59 PM Details Edit Delete
7500-SCADAMAINTENANCEREPAIRS 57500 Scada Maintenance & Repairs Yes 1/7/2026 7:14 PM 1/7/2026 7:26 PM Details Edit Delete
58110-COMPUTERSOFTWAREPURCHASE 58110 Computer/Software Purchase Yes 1/7/2026 5:00 PM Details Edit Delete
58120-CONSTRUCTIONIMPROVEMENT 58120 Construction & Improvement Yes 1/7/2026 6:04 PM Details Edit Delete
58125-DRINKINGWATERIMPROVEMENTS 58125 Drinking Water Improvements Yes 1/7/2026 7:27 PM Details Edit Delete
58150-AUTOEQUIPMENTLEASE12MOS 58150 Auto/Equipment Lease (12+ mos) Yes 1/7/2026 6:05 PM Details Edit Delete
58160-AUTOOREQUIPMENTPURCHASE 58160 Auto or Equipment Purchase Yes 1/7/2026 7:04 PM Details Edit Delete
58170-BONDPRINCIPALINTEREST 58170 Bond Principal & Interest Yes 1/7/2026 7:15 PM Details Edit Delete
58190-REALPROPERTYLEASEEXP 58190 Real Property Lease Exp Yes 1/7/2026 7:04 PM Details Edit Delete
58200-PIERCE7400RESPONDER 58200 Pierce 7400 Responder Yes 1/7/2026 6:05 PM Details Edit Delete
58210-PLANTUPGRADES 58210 Plant Upgrades Yes 1/7/2026 7:15 PM Details Edit Delete
58250-STREETCONSTRUCTION 58250 Street Construction Yes 1/7/2026 7:05 PM Details Edit Delete
58251-LOTSTREETREPAIRS 58251 LOT Street Repairs Crossed out in FY26 Public Hearing Worksheet materials No 1/7/2026 7:05 PM Details Edit Delete
58260-WATERMETERORVAULTEXPENSE 58260 Water Meter or Vault Expense Yes 1/7/2026 7:28 PM Details Edit Delete