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MB Municipal PSAB Chart of Accounts - Old _ New AccountsJan09

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					                        Manitoba Municipal PSAB Chart of Accounts
                                  Old & New Accounts
                                       April, 2008
N.B. Please Read Before Proceeding

The Manitoba PSAB Chart of Accounts is provided as an aid to municipalities in preparation for the
implementation of PSAB on January 1, 2009. It is extremely important to note that municipalities are not
required to use the chart of accounts in whole or in part. The chart of accounts is provided mainly to
show:
            1. What new general ledger accounts will be required for 2009; and

             2. How the chart of accounts roll up into the Statements of Financial Position and Operations.

The chart of accounts provides the current GL code as described in the Accounting Procedures Manual as well as
a new proposed GL code for PSAB. You will notice that there are a lot of expense accounts. This is because for
each of the current expense accounts there could be several possible object codes. PSAB requires the
disclosure of expenses by function and object.

The funds used in the past (reserves, utility funds, etc.) have been maintained in the new PSAB chart of accounts.
Municpalities will still need to prepare reports for their utilities after January 1, 2009 and may still want to provide
reports on their reserve funds.

The new GL codes are 3 sets of 3 digits. The first set of digits designates the fund and type of account. The
second set of digits is the object code for expenses. For asset, liabilities and revenue accounts the second set of
digits allows the accoutning system to provide sub-totals. The third set of digits provides the accounting detail.


The GL account numbers are as follows:

              100 to 599            General Operating Fund:
                                     Financial Assets:
                      110               Cash & Temporary Investments
                      120               Amounts Receivable
                      130               Portfolio Investments
                      140               Loans & Advances
                      150               Real Estate Properties
                      160               Investments in Government Business Enterprises
                                     Non-Financial Assets:
                      170               Tangible Capital Assets
                      180               Inventories
                      190               Prepaids
                                     Liabilities:
                      210               Accounts Payable & Accrued Liabilities
                      220               Deferred Revenue
                      230               Environmental Liabilities (including landfills)
                      240               Long Term Debt
                      250               Obligations Under Capital Leases
                                     Accumulated Surplus:
                      300               Accumulated Surplus
              Revenue:
       410       Property Taxes
       420       User Fees
       430       Unconditional Government Transfers
       440       Conditional Government Transfers
       450       Fees, Permits, Licenses & Fines
       460       Investment Income
       470       Income from Business Enterprises
       480       Grants in Lieu
       490       Other Income
              Expenses:
       510       General Government Services
       520       Protective Services
       530       Transportation Services
       540       Environment Health Services
       550       Public Health & Welfare Services
       560       Environmental Development Services
       570       Economic Development Services
       580       Recreation & Cultural Services
       590       Fiscal Services

600 to 649   General Operating Reserve Fund:

       610    Financial Assets
       620    Surplus
       630    Revenues
       640    Expenses

650 to 699   General Operating Capital Fund

       650    Financial Assets
       660    Non-Financial Assets
       670    Liabilities
       690    Surplus

700 to 799   Utility Operating Fund

       710    Financial Assets
       720    Non-Financial Assets
       730    Liabilities
       740    Surplus
       750    Revenue
       760    Expenses - Water Utilities
       770    Expenses - Sewer Utilities
       780    Internal Transfers In
       790    Transfers & Surplus Appropriations
             800 to 849            Utility Operating Reserve Fund

                      810           Financial Assets
                      820           Surplus
                      830           Revenues
                      840           Expenses

             850 to 899            Utility Capital Fund

                      850           Financial Assets
                      860           Non-Financial Assets
                      870           Liabilities
                      890           Surplus

             900 to 999            Trust Funds

The object codes are as follows:

                100                Salaries & Wages
                110                Benefits
                200                Services
                300                Utilities
                400                Maintenance Materials & Supplies
                500                Grants & contributions
                600                Amortization
                700                Interest on Long Term Debt
                800                Bad Debt Expense
                900                Other
RURAL MUNICIPALITY OF
STATEMENT OF FINANCIAL POSITION
As at December 31, 2009

                                                     2009           2008

FINANCIAL ASSETS
Cash and temporary investments                   $          -   $          -

Amounts receivable                                          -                  -

Portfolio investments                                       -                  -

Loans and advances                                          -                  -

Real estate properties held for resale                      -                  -

Investment in government business partnerships              -                  -

                                                 $          -   $              -

LIABILITIES
Accounts payable and accrued liabilities         $          -   $              -

Deferred revenue                                            -                  -

Environmental liabilities                                   -                  -

Long-term debt                                              -                  -

Obligations under capital lease                             -                  -

                                                            -                  -

NET FINANCIAL ASSETS (NET DEBT)                  $          -   $              -

NON-FINANCIAL ASSETS
Tangible capital assets                          $          -   $              -
Inventories                                                 -                  -
Prepaid expenses                                            -                  -

                                                            -                  -

ACCUMULATED SURPLUS                              $          -   $              -
RURAL MUNICIPALITY OF
STATEMENT OF OPERATIONS
Year Ended December 31, 2009

                                            2009             2009             2008
                                           Budget           Actual           Actual


REVENUE
Property taxes                         $            -   $            -   $            -
Water and sewer                                     -                -                -
User fees                                           -                -                -
Government transfers                                -                -                -
Fees, permits, licenses and fines                   -                -                -
Investment income                                   -                -                -
Income from enterprises                             -                -                -
Grants in lieu                                      -                -                -
Other income                                        -                -                -

Total revenue                                       -                -                -

EXPENSES
General government services                         -                -                -
Protective services                                 -                -                -
Transportation services                             -                -                -
Environmental health services                       -                -                -
Public health and welfare services                  -                -                -
Environmental planning and community
   development services                             -                -                -
Economic development services                       -                -                -
Recreation and cultural services                    -                -                -
Water and sewer services                            -                -                -
Fiscal services                                     -                -                -

Total expenses                                      -                -                -

ANNUAL SURPLUS                                      -                -                -

ACCUMULATED SURPLUS,
  BEGINNING OF YEAR                                 -                -                -

ACCUMULATED SURPLUS,
  END OF YEAR                          $            -   $            -   $            -
RURAL MUNICIPALITY OF ASSINIBOIA
OPTIONAL SCHEDULE
Year Ended December 31, 2009

                                       2009           2008

REVENUE
                                   $          -   $          -
                                              -              -
                                              -              -
                                              -              -

Total revenue                                 -              -

EXPENSES
                                              -              -
                                              -              -
                                              -              -
                                              -              -

Total expenses                                -              -

NET REVENUE (EXPENSES)                        -              -

TRANSFERS IN OTHER FUNDS                      -              -

TRANSFER TO OTHER FUNDS                       -              -

FUND SURPLUS, BEGINNING OF YEAR               -              -

FUND SURPLUS, END OF YEAR          $          -   $          -
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                        Type
                   GL #     Code
100   100   000                      FINANCIAL ASSETS                                        Heading
110   100   000                         CASH                                                 Heading
110   100   100    100       N/A          Petty Cash                                          Asset
110   100   110    101       N/A          Cash on Hand - General                              Asset
110   100   120    102       N/A          Cash on Deposit - General                           Asset
110   100   130    103       N/A          Cash on Deposit - Payroll                           Asset
110   100   140    104       N/A          Cash on Deposit - Debenture Coupons                 Asset
110   100   150    108       N/A          Deposit Receipts                                    Asset

110   110   000                        TEMPORARY INVESTMENTS                                 Heading
110   110   100    170       N/A         Temporary Investments                                Asset

120   100   000                        AMOUNTS RECEIVABLE - TAX ASSETS                       Heading
120   100   100    111       N/A         Taxes on Roll                                        Asset
120   100   110    112       N/A         Tax Sale Certificate                                 Asset
120   100   120    113       N/A         Tax Titles                                           Asset
120   100   130    114       N/A         Agreements for Sale                                  Asset
120   100   140    115       N/A         Tax Sale                                             Asset
120   100   199    291       N/A         Allowance for Uncollectible Tax Assets               Asset

120   200   000                        AMOUNTS RECEIVABLE - GOVERNMENT GRANTS                Heading
120   200   100    121       N/A         Grants on Roll - Federal Government                  Asset
120   200   110    122       N/A         Grants on Roll - Federal Agencies                    Asset
120   200   120    123       N/A         Grants on Role - Provincial Government               Asset
120   200   130    124       N/A         Grants on Role - Provincial Agencies                 Asset
120   200   140    125       N/A         Grants on Role - Municipal Governments               Asset
120   200   150    126       N/A         Grants on Role - Other                               Asset
120   200   199    New       N/A         Allowance for Uncollectible Amounts                  Asset

120   300   000                        AMOUNTS RECEIVABLE - OTHER GOVERNMENTS                Heading
120   300   100    141       N/A         Accounts Receivable - Provincial Government          Asset
120   300   110    142       N/A         Accounts Receivable - Provincial Agencies            Asset
120   300   120    151       N/A         Accounts Receivable - Federal Government             Asset
120   300   130    152       N/A         Accounts Receivable - Federal Agencies               Asset
120   300   140    153       N/A         Accounts Receivable - Municipal Governments          Asset
120   300   150    New       N/A         GST Refund Receivable                                Asset
120   300   199    New       N/A         Allowance for Uncollectible Amounts                  Asset

120   400   000                        AMOUNTS RECEIVABLE - ACCRUED INTEREST                 Heading
120   400   100    New       N/A         Accrued Interest - Investments                       Asset
120   400   110    New       N/A         Accrued Interest - Portfolio Investments             Asset
120   400   120    New       N/A         Accrued Interest - Loans & Advances                  Asset

120   500   000                        AMOUNTS RECEIVABLE - OTHER                            Heading
120   500   100    154       N/A         Accounts Receivable - Other (Custom Work etc)        Asset
120   500   110    160       N/A         Other Accounts Receivable (Extraordinary Items)      Asset
120   500   199    New       N/A         Allowance for Uncollectible Amounts                  Asset

120   600   000                        DUE TO/DUE FROM                                       Heading
120   600   100    131       N/A         Due to / from Capital Fund                           Asset
120   600   110    132       N/A         Due to / from Utility Operating Fund                 Asset
120   600   120    133       N/A         Due to / from Utility Capital Fund                   Asset
120   600   130    221       N/A         Due to General Reserve Fund                          Asset
120   600   140    222       N/A         Due to Replacement Reserve Fund                      Asset

130   100   000                        PORTFOLIO INVESTMENTS                                 Heading
130   100   100    New       N/A         Portfolio Investments                                Asset

140   100   000                        LOANS AND ADVANCES                                    Heading
140   100   100    New       N/A         Loans and Advances                                   Asset

150   100   000                        REAL ESTATE PROPERTIES HELD FOR RESALE                Heading
150   100   100    New       N/A         Properties Held for Resale - Residential             Asset
150   100   110    New       N/A         Properties Held for Resale - Farmland                Asset
150   100   120    New       N/A         Propertied Held for Resale - Commercial              Asset

160   100   000                        INVESTMENT IN GOVERNMENT BUSINESS PARTNERSHIPS        Heading
160   100   100    New       N/A          Investment in Government Business Partnership #1    Asset
160   100   110    New       N/A          Investment in Government Business Partnership #2    Asset
160   100   120    New       N/A          Investment in Government Business Partnership #3    Asset
160   100   130    New       N/A          Investment in Government Business Partnership #4    Asset




                                                            Page 7 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                              Type
                   GL #     Code
170   000   000                      FINANCIAL ASSETS
                                     NON-FINANCIAL ASSETS                                                          Heading
170   100   000                         TANGIBLE CAPITAL ASSETS                                                    Heading
170   100   100    New       N/A          Land - Cost                                                               Asset
170   100   110    New       N/A          Land Improvements - Cost                                                  Asset
170   100   120    New       N/A          Land Improvements - Accm Amortization                                     Asset
170   100   200    New       N/A          Bldgs, Brick Mortar & Steel - Cost                                        Asset
170   100   210    New       N/A          Bldgs, Brick Mortar & Steel - Accm Amortization                           Asset
170   100   300    New       N/A          Bldgs, Wood Frame - Cost                                                  Asset
170   100   310    New       N/A          Bldgs, Wood Frame - Accm Amortization                                     Asset
170   100   400    New       N/A          Vehicles - Cost                                                           Asset
170   100   410    New       N/A          Vehicles - Accm Amort                                                     Asset
170   100   500    New       N/A          Machinery & Equipment - Cost                                              Asset
170   100   510    New       N/A          Machinery & Equipment - Accm Amortization                                 Asset
170   100   520    New       N/A          Road Construction & Maintenance Equip - Cost                              Asset
170   100   530    New       N/A          Road Construction & Maintenance Equip - Accm Amort                        Asset
170   100   600    New       N/A          Computer Hdw & Software - Cost                                            Asset
170   100   610    New       N/A          Computer Hdw & Software - Accm Amortization                               Asset
170   100   700    New       N/A          Leasehold Improvements - Cost                                             Asset
170   100   710    New       N/A          Leasehold Improvements - Accm Amortization                                Asset
170   100   800    New       N/A          General TCA - Assets Under Construction                                   Asset
170   100   810    New       N/A          Dams & Water Structures - Cost                                            Asset
170   100   820    New       N/A          Dams & Water Structures - Accm Amortization                               Asset
170   100   900    New       N/A          Transp Infra - Land - Cost                                                Asset
170   100   910    New       N/A          Transp Infra - Road Surface - Cost                                        Asset
170   100   920    New       N/A          Transp Infra - Road Surface - Accm Amortization                           Asset
170   100   930    New       N/A          Transp Infra - Road Grade - Cost                                          Asset
170   100   940    New       N/A          Transp Infra - Road Grade - Accm Amortization                             Asset
170   100   950    New       N/A          Transp Infra - Bridges - Cost                                             Asset
170   100   960    New       N/A          Transp Infra - Bridges - Accm Amortization                                Asset
170   100   970    New       N/A          Transp Infra - Lighting, Equipment, Traffic Lights - Cost                 Asset
170   100   980    New       N/A          Transp Infra - Lighting, Equipment, Traffic Lights - Accm Amortization    Asset
170   100   990    New       N/A          Transp Infra - Assets Under Construction                                  Asset

180   100   000                         INVENTORIES                                                                Heading
180   100   100    180       N/A           Inventories - General                                                    Asset
180   100   110    New       N/A           Inventory - Gravel Pit #1                                                Asset
180   100   120    New       N/A           Inventory - Gravel Pit #2                                                Asset
180   100   130    New       N/A           Inventory - Chemicals (Weed))                                            Asset
180   100   140    New       N/A           Inventory - Chemicals (Other)                                            Asset
180   100   150    New       N/A           Inventory - Culverts                                                     Asset
180   100   160    New       N/A           Inventory - Fuel                                                         Asset

190   100   000                         PREPAIDS                                                                   Heading
190   100   100    New       N/A          Prepaids - General                                                        Asset
190   100   110    New       N/A          Prepaid Insurance                                                         Asset
190   100   120    190       N/A          Other Assets                                                              Asset




                                                               Page 8 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                     Type
                   GL #     Code
200   000   000                      FINANCIAL ASSETS
                                     LIABILITIES                                                         Heading
210   100   000                         TEMPORARY LOANS PAYABLE                                          Heading
210   100   100    201       N/A           Temporary Borrowing - Bank Loan                                Liability

210   200   000                         ACCOUNTS PAYABLE                                                 Heading
210   200   100    New       N/A          C.P.P. Payable                                                  Liability
210   200   110    New       N/A          E.I. Payable                                                    Liability
210   200   120    New       N/A          Income Tax Payable                                              Liability
210   200   130    New       N/A          Superannuation Payable                                          Liability
210   200   140    New       N/A          Vacation Payable                                                Liability
210   200   150    New       N/A          Disability Insurance Payable                                    Liability
210   200   160    New       N/A          Health & Dental Payable                                         Liability
210   200   170    New       N/A          Union Fees Payable                                              Liability
210   200   180    New       N/A          GST Payable                                                     Liability
210   200   190    New       N/A          PST Payable                                                     Liability
210   200   200    211       N/A          Accounts Payable - PSFB                                         Liability
210   200   210    212       N/A          Accounts Payable - Division Special Levy                        Liability
210   200   220    213       N/A          Accounts Payable - Division Special Levy                        Liability
210   200   230    214       N/A          Accounts Payable - Division Special Levy                        Liability
210   200   240    231       N/A          Accounts payable - Federal Government                           Liability
210   200   250    232       N/A          Accounts Payable - Federal Agencies                             Liability
210   200   260    234       N/A          Accounts Payable - Provincial Agencies                          Liability
210   200   270    235       N/A          Accounts Payable - Municipal Governments                        Liability
210   200   280    236       N/A          Accounts Payable - Other Operating Accounts                     Liability
210   200   290    240       N/A          Debenture Installments Payable                                  Liability

210   300   000                         ACCRUED LIABILITIES                                              Heading
210   300   100    New       N/A          Accrued Salaries                                                Liability
210   300   110    New       N/A          Accrued Wages                                                   Liability
210   300   120    New       N/A          Accrued Holidays Payable                                        Liability
210   300   130    New       N/A          Accrued Severance Payable                                       Liability
210   300   140    New       N/A          Accrued Vested Sick Leave                                       Liability
210   300   150    New       N/A          Accrued Audit Fees                                              Liability
210   300   160    New       N/A          Accrued Interest Payable                                        Liability
210   300   170    New       N/A          General Accrued Liabilities                                     Liability

220   100   000                         DEFERRED REVENUE                                                 Heading
220   100   100    251       N/A          Land sale deposits                                              Liability
220   100   110    252       N/A          Contractor's deposits                                           Liability
220   100   120    260       N/A          Debenture levies in advance                                     Liability
220   100   130    270       N/A          Prepaid taxes                                                   Liability
220   100   140    275       N/A          Deferred revenues                                               Liability
220   100   150    281       N/A          Special levies - Unincorporated Village Districts               Liability
220   100   160    282       N/A          Special Levies - Hospital District                              Liability
220   100   170    283       N/A          Special Levies - Community Centre Districts                     Liability
220   100   180    284       N/A          Special Levies - Watershed Conservation Districts               Liability

230   100   000                         ENVIRONMENTAL LIABILITIES                                        Heading
230   100   100    N/A       N/A          Accrued Environmental Liabilities - Contaminated Site #1        Liability
230   100   110    N/A       N/A          Accrued Environmental Liabilities - Contaminated Site #2        Liability
230   100   120    N/A       N/A          Accrued Environmental Liabilities - Contaminated Site #3        Liability
230   100   130    N/A       N/A          Landfill #1 - Closure and Post Closure Liability                Liability
230   100   140    N/A       N/A          Landfill #2 - Closure and Post Closure Liability                Liability
230   100   150    N/A       N/A          Landfill #3 - Closure and Post Closure Liability                Liability

240   100   000                         LONG TERM DEBT                                                   Heading
240   100   100    New       N/A          Debentures Unmatured #1                                         Liability
240   100   110    New       N/A          Debentures Unmatured #2                                         Liability
240   100   120    New       N/A          Debentures Unmatured #3                                         Liability
240   100   130    New       N/A          Bank Loan #1                                                    Liability
240   100   140    New       N/A          Bank Loan #2                                                    Liability
240   100   150    New       N/A          Bank Loan #3                                                    Liability

250   100   000                         OBLIGATIONS UNDER CAPITAL LEASES                                 Heading
250   100   100    New       N/A          Obligation Under Capital Lease #1                               Liability
250   100   110    New       N/A          Obligation Under Capital Lease #2                               Liability
250   100   120    New       N/A          Obligation Under Capital Lease #3                               Liability

300   000   000                         SURPLUS                                                          Heading
300   100   100    292       N/A          Opening Operating Fund Surplus                             Retained Earnings
300   100   120    New       N/A          Current Year's Surplus                                     Current Earnings




                                                             Page 9 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                          Type
                   GL #     Code
400   100   000                      FINANCIAL ASSETS
                                     REVENUE                                                   Heading
410   100   000                         PROPERTY TAXES                                         Heading
410   100   100    800       N/A          Tax Levy                                             Revenue
410   100   110    810       N/A          Taxes Added to Roll                                  Revenue
410   100   120    890       N/A          Tax and Redemption Penalties                         Revenue
410   100   130    New       N/A          Other Accounts Added                                 Revenue

420   100   000                        USER FEES                                               Heading
420   100   100    N/A       N/A         Parking Meters                                        Revenue
420   100   110    840       N/A         Sales of Service - GG                                 Revenue
420   100   120    841       N/A         Sales of Service - Protection                         Revenue
420   100   130    842       N/A         Sales of Service - Transportation                     Revenue
420   100   140    843       N/A         Sales of Service - Environmental Health               Revenue
420   100   150    844       N/A         Sales of Service - Public Health & Welfare            Revenue
420   100   160    845       N/A         Sales of Service - Planning & Development             Revenue
420   100   170    846       N/A         Sales of Service - Economic Development               Revenue
420   100   180    847       N/A         Sales of Service - Recreation & Culture               Revenue
420   100   190    850       N/A         Sales of Goods                                        Revenue
420   100   200    855       N/A         Rentals                                               Revenue
420   100   210    860       N/A         Trailer Park                                          Revenue
420   100   220    865       N/A         Concessions & Franchises                              Revenue
420   100   230    893       N/A         Development & Dedication Fees                         Revenue

430   100   000                        UNCONDITIONAL GOVERNMENT TRANSFERS                      Heading
430   100   100    920       N/A         Provincial - Municipal Tax Sharing                    Revenue
430   100   110    921       N/A         Provincial - Municipal Support Grants                 Revenue
430   100   120    922       N/A         Provincial - VLT Revenue                              Revenue
430   100   130    New       N/A         Federal Government                                    Revenue
430   100   140    New       N/A         Other Local Governments                               Revenue

440   100   000                        CONDITIONAL GOVERNMENT TRANSFERS                        Heading
440   100   100    930       N/A         Conditional Grants - Federal Government               Revenue
440   100   110    931       N/A         Conditional Grants - Provincial Government            Revenue
440   100   120    932       N/A         Conditional Grants - Municipal Government             Revenue

450   100   000                        FEES, PERMITS, LICENSES AND FINES                       Heading
450   100   100    820       N/A         Licenses - business                                   Revenue
450   100   110    821       N/A         Licenses - dogs                                       Revenue
450   100   120    825       N/A         Permits - buildings                                   Revenue
450   100   130    826       N/A         Permits - demolition                                  Revenue
450   100   140    830       N/A         Fines - dogs                                          Revenue

460   100   000                        INVESTMENT INCOME                                       Heading
460   100   100    880       N/A          Investment Income                                    Revenue

470   100   000                        INCOME FROM ENTERPRISES                                 Heading
470   100   100    New       N/A          Net Income From Government Business Partnership #1   Revenue
470   100   110    New       N/A          Net Income From Government Business Partnership #2   Revenue
470   100   120    New       N/A          Net Income From Government Business Partnership #3   Revenue
470   100   130    New       N/A          Net Income From Government Business Partnership #4   Revenue

480   100   000                        GRANTS IN LIEU                                          Heading
480   100   100    910       N/A         Grants in Lieu - Federal Government                   Revenue
480   100   110    911       N/A         Grants in Lieu - Federal Corporations                 Revenue
480   100   120    912       N/A         Grants in Lieu - Provincial Government                Revenue
480   100   130    913       N/A         Grants in Lieu - Provincial Corporations              Revenue

490   100   000                        OTHER INCOME                                            Heading
490   100   100    900       N/A         Miscellaneous Revenue                                 Revenue
490   100   110    New       N/A         Gain on Sale of TCA - Vehicles and Equipment          Revenue
490   100   120    New       N/A         Gain on Sale of TCA - Land and Buildings              Revenue
490   100   130    New       N/A         Proceeds on Real Estate Held for Resale               Revenue




                                                            Page 10 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                       Type
                   GL #     Code
500   000   000                      FINANCIAL ASSETS
                                     EXPENSES                                                               Heading
510   000   000                         GENERAL GOV'T. SERVICES                                             Heading
510   100   000                         GG - WAGES & BENEFITS                                               Heading
510   100   100    1100      100          GG - Legislative - Indemnities                                    Expense
510   100   110    1200      100          GG - General Administrative - Salaries                            Expense
510   100   115    1212      100          GG - Clerk & Staff - Salaries                                     Expense
510   110   100    1100      110          GG - Legislative - Benefits                                       Expense
510   110   110    1200      110          GG - General Administrative - Benefits                            Expense
510   110   120    1370      110          GG - Past Service Pension Payments - Benefits                     Expense
510   110   130    1380      110          GG - Unallocated Employee Benefits - Benefits                     Expense

510   200   000                         GG - PROF/CONTRACT SERVICES                                         Heading
510   200   200    1215      200          GG - Office - Contract Services                                   Expense
510   200   210    1216      200          GG - Legal - Contract Services                                    Expense
510   200   220    1217      200          GG - Audit - Contract Services.                                   Expense
510   200   230    1218      200          GG - Assessment - Contract Services                               Expense
510   200   240    1240      200          GG - Taxation - Contract Services                                 Expense

510   300   000                         GG - UTILITIES                                                      Heading
510   300   200    1215      300          GG - Office - Utilities                                           Expense

510   400   000                         GG - MAINTENANCE MATERIALS AND SUPPLIES                             Heading
510   400   100    1100      400          GG - Legislative - Materials & Supplies                           Expense
510   400   110    1200      400          GG - General Administrative - Materials & Supplies                Expense
510   400   200    1215      400          GG - Office Supplies - Materials & Supplies                       Expense
510   400   300    1300      400          GG - Other General Government - Materials & Supplies              Expense
510   400   310    1310      400          GG - Elections - Materials & Supplies                             Expense
510   400   320    1320      400          GG - Conventions - Materials & Supplies                           Expense
510   400   330    1330      400          GG - Damage Claims & Liability Insurance - Materials & Supplies   Expense
510   400   340    1340      400          GG - Intergovernmental Relations - Materials & Supplies           Expense
510   400   360    1360      400          GG - Other General Government - Materials & Supplies              Expense

510   500   000                         GG - GRANTS AND CONTRIBUTIONS                                       Heading
510   500   500    1350      500          GG - Grants and Contributions                                     Expense

510   600   000                         GG - AMORTIZATION                                                   Heading
510   600   199    New       600          GG - Amortization - Land Improvements                             Expense
510   600   299    New       600          GG - Amortization - Bldgs, Brick Mortar & Steel                   Expense
510   600   399    New       600          GG - Amortization - Bldgs, Wood Frame                             Expense
510   600   499    New       600          GG - Amortization - Vehicles                                      Expense
510   600   599    New       600          GG - Amortization - Machinery & Equipment                         Expense
510   600   699    New       600          GG - Amortization - Computer Hdw & Software                       Expense
510   600   799    New       600          GG - Amortization - Leasehold Improvements                        Expense

510   700   000                         GG - INTEREST ON LONG TERM DEBT                                     Heading
510   700   700    New       700          GG - Interest on Debentures                                       Expense
510   700   710    New       700          GG - Interest on Bank Loans                                       Expense

510   800   000                         GG - BAD DEBT EXPENSE                                               Heading
510   800   800    New       800          GG - Provision for Uncollectible Tax Assets                       Expense
510   800   810    New       800          GG - Provision for AR Government Grants                           Expense
510   800   820    New       800          GG - Provision for AR Other Government Receivables                Expense
510   800   830    New       800          GG - Provision for AR Other                                       Expense

510   900   000                         GG - OTHER                                                          Heading
510   900   900    1100      900          GG - Legislative - Other                                          Expense
510   900   910    1200      900          GG - General Administrative - Other                               Expense
510   900   920    1300      900          GG - Other General Government - Other                             Expense
510   900   930    New       900          GG - Bank Charges & Interest - Other                              Expense




                                                              Page 11 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                 Type
                   GL #     Code
520   000   000                      FINANCIAL ASSETS
                                        PROTECTIVE SERVICES                                           Heading
520   100   000                         PS - WAGES AND BENEFITS                                       Heading
520   100   100    2100      100           PS - Police - Salaries                                     Expense
520   100   110    2400      100           PS - Fire - Salaries                                       Expense
520   100   200    2600      100           PS - Other Protection - Salaries                           Expense
520   100   210    2621      100           PS - Building Inspection - Salaries                        Expense
520   100   220    2622      100           PS - Electrical Inspection - Salaries                      Expense
520   100   230    2623      100           PS - Plumbing Inspection - Salaries                        Expense
520   100   240    2626      100           PS - Other Safety Inspections - Salaries                   Expense
520   100   250    2630      100           PS - License Inspection - Salaries                         Expense
520   100   260    2640      100           PS - Animal & Pest Control - Salaries                      Expense
520   100   270    2650      100           PS - Other - Salaries                                      Expense
520   110   100    2100      110           PS - Police - Benefits                                     Expense
520   110   110    2400      110           PS - Fire - Benefits                                       Expense
520   110   200    2600      110           PS - Other Protection - Benefits                           Expense
520   110   210    2621      110           PS - Building Inspection - Benefits                        Expense
520   110   220    2622      110           PS - Electrical Inspection - Benefits                      Expense
520   110   230    2623      110           PS - Plumbing Inspection - Benefits                        Expense
520   110   240    2626      110           PS - Other Safety Inspections - Benefits                   Expense
520   110   250    2630      110           PS - License Inspection - Benefits                         Expense
520   110   260    2640      110           PS - Animal & Pest Control - Benefits                      Expense
520   110   270    2650      110           PS - Other - Benefits                                      Expense

520   200   000                         PS - PROF/CONTRACT SERVICES                                   Heading
520   200   100    2100      200           PS - Police - Contract Services                            Expense
520   200   110    2400      200           PS - Fire - Contract Services                              Expense
520   200   120    2500      200           PS - Emergency Measures - Contract Services                Expense
520   200   130    2510      200           PS - Emergency Measures Organization - Contract Services   Expense
520   200   140    2520      200           PS - Flood Control - Contract Services                     Expense
520   200   150    2540      200           PS - Ambulance - Contract Services                         Expense
520   200   160    2550      200           PS - Emergency Measures Other - Contract Services          Expense
520   200   200    2600      200           PS - Other Protection - Contract Services                  Expense
520   200   210    2621      200           PS - Building Inspection - Contract Services               Expense
520   200   220    2622      200           PS - Electrical Inspection - Contract Services             Expense
520   200   230    2623      200           PS - Plumbing Inspection - Contract Services               Expense
520   200   240    2626      200           PS - Other Safety Inspections - Contract Services          Expense
520   200   250    2630      200           PS - License Inspection - Contract Services                Expense
520   200   260    2640      200           PS - Animal & Pest Control - Contract Services             Expense
520   200   270    2650      200           PS - Other - Contract Services                             Expense

520   300   000                         PS - UTILITIES                                                Heading
520   300   100    2100      300           PS - Police - Utilities                                    Expense
520   300   110    2400      300           PS - Fire - Utilities                                      Expense

520   400   000                         PS - MAINT. MAT. AND SUPPLIES                                 Heading
520   400   100    2100      400           PS - Police - Materials & Supplies                         Expense
520   400   110    2400      400           PS - Fire - Materials & Supplies                           Expense
520   400   200    2600      400           PS - Other Protection - Materials & Supplies               Expense
520   400   210    2621      400           PS - Building Inspection - Materials & Supplies            Expense
520   400   220    2622      400           PS - Electrical Inspection - Materials & Supplies          Expense
520   400   230    2623      400           PS - Plumbing Inspection - Materials & Supplies            Expense
520   400   240    2626      400           PS - Other Safety Inspections - Materials & Supplies       Expense
520   400   250    2630      400           PS - License Inspection - Materials & Supplies             Expense
520   400   260    2640      400           PS - Animal & Pest Control - Materials & Supplies          Expense
520   400   270    2650      400           PS - Other - Materials & Supplies                          Expense

520   500   000                         PS - GRANTS AND CONTRIBUTIONS                                 Heading
520   500   100    2100      500           PS - Police - Grants                                       Expense
520   500   110    2400      500           PS - Fire - Grants                                         Expense
520   500   200    2600      500           PS - Other Protection - Grants                             Expense
520   500   210    2621      500           PS - Building Inspection - Grants                          Expense
520   500   220    2622      500           PS - Electrical Inspection - Grants                        Expense
520   500   230    2623      500           PS - Plumbing Inspection - Grants                          Expense
520   500   240    2626      500           PS - Other Safety Inspections - Grants                     Expense
520   500   250    2630      500           PS - License Inspection - Grants                           Expense
520   500   260    2640      500           PS - Animal & Pest Control - Grants                        Expense
520   500   270    2650      500           PS - Other -Grants                                         Expense




                                                                Page 12 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                          Type
                   GL #     Code
520   600   000                      FINANCIAL ASSETS
                                        PS - AMORTIZATION                                      Heading
520   600   199    New       600           PS - Amortization - Land Improvements               Expense
520   600   299    New       600           PS - Amortization - Bldgs, Brick Mortar & Steel     Expense
520   600   399    New       600           PS - Amortization - Bldgs, Wood Frame               Expense
520   600   499    New       600           PS - Amortization - Vehicles                        Expense
520   600   599    New       600           PS - Amortization - Machinery & Equipment           Expense
520   600   699    New       600           PS - Amortization - Computer Hdw & Software         Expense
520   600   799    New       600           PS - Amortization - Leasehold Improvements          Expense
520   600   899    New       600           PS - Amortization - Fire Truck                      Expense

520   700   000                         PS - INTEREST                                          Heading
520   700   700    New       700           PS - Police - Interest on Debentures                Expense
520   700   710    New       700           PS - Police - Interest on Bank Loans                Expense
520   700   720    New       700           PS - Fire - Interest on Debentures                  Expense
520   700   730    New       700           PS - Fire - Interest on Bank Loans                  Expense

520   800   000                         PS - BAD DEBT EXPENSE                                  Heading
520   800   800    New       800           PS - Police - Provision for Uncollectible Amounts   Expense
520   800   810    New       800           PS - Fire - Provision for Uncollectible Amounts     Expense

520   900   000                         PS - OTHER                                             Heading
520   900   100    2100      900           PS - Police - Other                                 Expense
520   900   110    2400      900           PS - Fire - Other                                   Expense




                                                              Page 13 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                               Type
                   GL #     Code
530   000   000                      FINANCIAL ASSETS
                                        TRANSPORTATION SERVICES                                                     Heading
530   100   000                         TS - WAGES AND BENEFITS                                                     Heading
530   100   100    2200      100           TS - Engineering - Salaries                                              Expense
530   100   110    2301      100           TS - Unallocated Equipment Operators' Wages                              Expense
530   100   120    2305      100           TS - Unallocated Workshop & Yard - Wages                                 Expense
530   100   130    2311      100           TS - Road Maintenance - Labour                                           Expense
530   100   140    2321      100           TS - Road Reconstruction - Labour                                        Expense
530   100   150    2330      100           TS - Sidewalks & Boulevards - Labour                                     Expense
530   100   160    2340      100           TS - Ditches and Road Drainage - Labour                                  Expense
530   100   170    2350      100           TS - Storm Sewers - Labour                                               Expense
530   100   180    2360      100           TS - Street Cleaning - Labour                                            Expense
530   100   190    2371      100           TS - Snow & Ice Removal - Labour                                         Expense
530   100   200    2400      100           TS - Bridges - Labour                                                    Expense
530   100   210    2500      100           TS - Street Lighting - Labour                                            Expense
530   100   220    2600      100           TS - Traffic Services - Labour                                           Expense
530   100   230    2900      100           TS - Other Road Transport - Labour                                       Expense
530   100   240    3000      100           TS - Other Transportation Services - Labour                              Expense
530   110   100    2200      110           TS - Engineering - Benefits                                              Expense
530   110   110    2301      110           TS - Unallocated Equipment Operators' Benefits                           Expense
530   110   120    2305      110           TS - Unallocated Workshop & Yard - Benefits                              Expense
530   110   130    2311      110           TS - Road Maintenance - Benefits                                         Expense
530   110   140    2321      110           TS - Road Reconstruction - Benefits                                      Expense
530   110   150    2330      110           TS - Sidewalks & Boulevards - Benefits                                   Expense
530   110   160    2340      110           TS - Ditches and Road Drainage - Benefits                                Expense
530   110   170    2350      110           TS - Storm Sewers - Benefits                                             Expense
530   110   180    2360      110           TS - Street Cleaning - Benefits                                          Expense
530   110   190    2371      110           TS - Snow & Ice Removal - Benefits                                       Expense
530   110   200    2400      110           TS - Bridges - Benefits                                                  Expense
530   110   210    2500      110           TS - Street Lighting - Benefits                                          Expense
530   110   220    2600      110           TS - Traffic Services - Benefits                                         Expense
530   110   230    2900      110           TS - Other Road Transport - Benefits                                     Expense
530   110   240    3000      110           TS - Other Transportation Services - Benefits                            Expense

530   200   000                         TS - PROF/CONTRACT SERVICES                                                 Heading
530   200   050    2110      200           TS - Road Commissioners' Fee and Mileage - Contract Services             Expense
530   200   100    2200      200           TS - Engineering - Contract Services                                     Expense
530   200   115    2303      200           TS - Unallocated Equipment Repairs & Mtce - Contract Services            Expense
530   200   116    2304      200           TS - Unallocated Costs - Equipment Insurance & Registration - Contract   Expense
530   200   130    2311      200           TS - Road Maintenance - Contract Services                                Expense
530   200   135    2313      200           TS - Road Maintenance - Rentals - Contracted Services                    Expense
530   200   140    2321      200           TS - Road Reconstruction - Contract Services                             Expense
530   200   145    2323      200           TS - Road Reconstruction - Rentals - contract Services                   Expense
530   200   150    2330      200           TS - Sidewalks & Boulevards - Contract Services                          Expense
530   200   160    2340      200           TS - Ditches and Road Drainage - Contract Services                       Expense
530   200   170    2350      200           TS - Storm Sewers - Contract Services                                    Expense
530   200   180    2360      200           TS - Street Cleaning - Contract Services                                 Expense
530   200   190    2371      200           TS - Snow & Ice Removal - Contract Services                              Expense
530   200   195    2373      200           TS - Snow & Ice Removal - Rentals - Contract Services                    Expense
530   200   200    2400      200           TS - Bridges - Contract Services                                         Expense
530   200   210    2500      200           TS - Street Lighting - Contract Services                                 Expense
530   200   220    2600      200           TS - Traffic Services - Contract Services                                Expense
530   200   225    2700      200           TS - Parking - Contracted Services                                       Expense
530   200   230    2900      200           TS - Other Road Transport - Contract Services                            Expense
530   200   240    3000      200           TS - Other Transportation Services - Contract Services                   Expense

530   300   000                         TS - UTILITIES                                                              Heading
530   300   116    2305      300           TS - Workshop & Yard Operations - Utilities                              Expense

530   400   000                         TS - MATERIALS AND SUPPLIES                                                 Heading
530   400   111    2302      400           TS - Equipment Fuel                                                      Expense
530   400   115    2303      400           TS - Equip Repairs & Mtce - Materials and Supplies                       Expense
530   400   116    2305      400           TS - Work shop & Yard Operations - Materials and Supplies                Expense
530   400   131    2312      400           TS - Road Maintenance - Materials and Supplies                           Expense
530   400   141    2322      400           TS - Road Reconstruction - Materials and Supplies                        Expense
530   400   150    2330      400           TS - Sidewalks & Boulevards - Materials and Supplies                     Expense
530   400   160    2340      400           TS - Ditches & Road Drainage - Materials and Supplies                    Expense
530   400   170    2350      400           TS - Storm Sewers - Materials and Supplies                               Expense
530   400   180    2360      400           TS - Street Cleaning - Materials and Supplies                            Expense
530   400   191    2372      400           TS - Snow & Ice Removal - Materials and Supplies                         Expense
530   400   200    2400      400           TS - Bridges - Materials and Supplies                                    Expense
530   400   210    2500      400           TS - Street Lighting - Materials and Supplies                            Expense
530   400   220    2600      400           TS - Traffic Services - Materials and Supplies                           Expense
530   400   225    2700      400           TS - Parking - Materials and Supplies                                    Expense




                                                             Page 14 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                         Description                                                                 Type
                   GL #     Code
530   400   230    2900               TS - ASSETS
                             400 FINANCIALOther Road Transport - Materials and Supplies                          Expense
530   400   240    3000      400      TS - Other Trans Services - Materials and Supplies                         Expense

530   500   000                       TS - GRANTS AND CONTRIBUTIONS                                              Heading
530   500   500    New       500         TS - Grants and Contributions                                           Expense

530   600   000                       TS - AMORTIZATION                                                          Heading
530   600   199    New       600         TS - Amortization - Land Improvements                                   Expense
530   600   299    New       600         TS - Amortization - Bldgs, Brick Mortar & Steel                         Expense
530   600   399    New       600         TS - Amortization - Bldgs, Wood Frame                                   Expense
530   600   499    New       600         TS - Amortization - Vehicles                                            Expense
530   600   599    New       600         TS - Amortization - Machinery & Equipment                               Expense
530   600   699    New       600         TS - Amortization - Computer Hdw & Software                             Expense
530   600   799    New       600         TS - Amortization - Leasehold Improvements                              Expense
530   600   895    New       600         TS - Amortization - Transp Infra, Road Surface                          Expense
530   600   896    New       600         TS - Amortization - Transp Infra, Road Grade                            Expense
530   600   897    New       600         TS - Amortization - Transp Infra, Bridges                               Expense
530   600   898    New       600         TS - Amortization - Transp Infra, Lighting Equipment & Traffic Lights   Expense
530   600   899    New       600         TS - Amortization - Road Construction & Maintenance Equipment           Expense

530   700   000                       TS - INTEREST                                                              Heading
530   700   700    New       700         TS - Interest on Debentures                                             Expense
530   700   710    New       700         TS - Interest on Bank Loans                                             Expense

530   800   000                       TS - BAD DEBT EXPENSE                                                      Heading
530   800   800    New       800         TS - Provision for Uncollectible Amounts                                Expense

530   900   000                       TS - OTHER                                                                 Heading
530   900   230    2900      900         TS - Other Road Transport - Other                                       Expense
530   900   240    3000      900         TS - Transportation Services - Other                                    Expense




                                                            Page 15 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                          Type
                   GL #     Code
540   000   000                      FINANCIAL ASSETS
                                        ENVIRONMENT HEALTH SERVICES                                            Heading
540   100   000                         EH - WAGES & BENEFITS                                                  Heading
540   100   100    4320      100           EH - Garbage Collection - Wages                                     Expense
540   100   110    4330      100           EH - Nuisance Grounds - Wages                                       Expense
540   100   120    New       100           EH - Landfill Closure & Post Closure - Wages                        Expense
540   100   130    4480      100           EH - Municipal Wells - Wages                                        Expense
540   100   140    4490      100           EH - Public Rest Rooms - Wages                                      Expense
540   100   150    4500      100           EH - Other - Wages                                                  Expense
540   110   100    4320      110           EH - Garbage Collection - Benefits                                  Expense
540   110   110    4330      110           EH - Nuisance Grounds - Benefits                                    Expense
540   110   120    New       110           EH - Landfill Closure & Post Closure - Benefits                     Expense
540   110   130    4480      110           EH - Municipal Wells - Benefits                                     Expense
540   110   140    4490      110           EH - Public Rest Rooms - Benefits                                   Expense
540   110   150    4500      110           EH - Other - Benefits                                               Expense

540   200   000                         EH - PROF/CONTRACT SERVICES                                            Heading
540   200   100    4320      200           EH - Garbage Collection - Contract Services                         Expense
540   200   110    4330      200           EH - Nuisance Grounds - Contract Services                           Expense
540   200   120    New       200           EH - Landfill Closure & Post Closure Costs - Contract Services      Expense
540   200   130    4480      200           EH - Municipal Wells - Contract Services                            Expense
540   200   140    4490      200           EH - Public Rest Rooms - Contract Services                          Expense
540   200   150    4500      200           EH - Other - Contract Services                                      Expense

540   300   000                         EH - UTILITIES                                                         Heading
540   300   300    New       300           EH - Utilities                                                      Expense

540   400   000                         EH - MATERIALS AND SUPPLIES                                            Heading
540   400   100    4320      400           EH - Garbage Collection - Material & Supplies                       Expense
540   400   110    4330      400           EH - Nuisance Grounds - Materials & Supplies                        Expense
540   400   120    New       400           EH - Landfill Closure & Post closure Costs - Materials & Supplies   Expense
540   400   130    4480      400           EH - Municipal Wells - Materials & Supplies                         Expense
540   400   140    4490      400           EH - Public Rest Rooms - Materials & Supplies                       Expense
540   400   150    4500      400           EH - Other - Materials & Supplies                                   Expense

540   500   000                         EH - GRANTS AND CONTRIBUTIONS                                          Heading
540   500   500    New       500           EH - Grants and Contributions                                       Expense

540   600   000                         EH - AMORTIZATION                                                      Heading
540   600   199    New       600           EH - Amortization - Land Improvements                               Expense
540   600   299    New       600           EH - Amortization - Bldgs, Brick Mortar & Steel                     Expense
540   600   399    New       600           EH - Amortization - Bldgs, Wood Frame                               Expense
540   600   499    New       600           EH - Amortization - Vehicles                                        Expense
540   600   599    New       600           EH - Amortization - Machinery & Equipment                           Expense
540   600   699    New       600           EH - Amortization - Computer Hdw & Software                         Expense
540   600   799    New       600           EH - Amortization - Leasehold Improvements                          Expense
540   600   899    New       600           EH - Amortization - Road Construction & Maintenance Equipment       Expense
540   600   999    New       600           EH - Amortization - Dams & Water Structures                         Expense

540   700   000                         EH - INTEREST                                                          Heading
540   700   700    New       700           EH - Interest on Debentures                                         Expense
540   700   710    New       700           EH - Interest on Bank Loans                                         Expense

540   800   000                         EH - BAD DEBT EXPENSE                                                  Heading
540   800   800    New       800           EH - Provision for Uncollectible Amounts                            Expense

540   900   000                         EH - OTHER                                                             Heading
540   900   150    4500      900           EH - Other - Other                                                  Expense
540   900   900    New       900           EH - Landfill Closure & Post Closure Costs - Other                  Expense




                                                              Page 16 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                              Type
                   GL #     Code
550   000   000                         PUBLIC ASSETS
                                     FINANCIAL HEALTH AND WELFARE SERVICES                         Heading
550   100   000                         H&W - WAGES & BENEFITS                                     Heading
550   100   100    5110      100          H&W - Health Unit - Wages                                Expense
550   100   110    5160      100          H&W - Cemeteries - Wages                                 Expense
550   100   120    5186      100          H&W - Other Public Health - Wages                        Expense
550   100   130    5220      100          H&W - Medical Officer - Wages                            Expense
550   100   140    5250      100          H&W - Pharmaceutical Services - Wages                    Expense
550   100   150    5260      100          H&W - Other Medical Care - Wages                         Expense
550   100   160    5370      100          H&W - Hospital Care - Wages                              Expense
550   100   170    5380      100          H&W - Other Hospital Care - Wages                        Expense
550   100   180    5410      100          H&W - Social Welfare - Administrative Wages              Expense
550   100   190    5420      100          H&W - Social Welfare Assistance - Wages                  Expense
550   100   200    5430      100          H&W - Social Welfare Services - Wages                    Expense
550   100   210    5440      100          H&W - Other Social Welfare - Wages                       Expense
550   110   100    5110      110          H&W - Health Unit - Benefits                             Expense
550   110   110    5160      110          H&W - Cemeteries - Benefits                              Expense
550   110   120    5186      110          H&W - Other Public Health - Benefits                     Expense
550   110   130    5220      110          H&W - Medical Officer - Benefits                         Expense
550   110   140    5250      110          H&W - Pharmaceutical Services - Benefits                 Expense
550   110   150    5260      110          H&W - Other Medical Care - Benefits                      Expense
550   110   160    5370      110          H&W - Hospital Care - Benefits                           Expense
550   110   170    5380      110          H&W - Other Hospital Care - Benefits                     Expense
550   110   180    5410      110          H&W - Social Welfare - Administrative Benefits           Expense
550   110   190    5420      110          H&W - Social Welfare Assistance - Benefits               Expense
550   110   200    5430      110          H&W - Social Welfare Services - Benefits                 Expense
550   110   210    5440      110          H&W - Other Social Welfare - Benefits                    Expense

550   200   000                         H&W - PROF/CONTRACT SERVICES                               Heading
550   200   100    5110      200          H&W - Health Unit - Contract Services                    Expense
550   200   110    5160      200          H&W - Cemeteries - Contract Services                     Expense
550   200   120    5186      200          H&W - Other Public Health - Contract Services            Expense
550   200   130    5220      200          H&W - Medical Officer - Contract Services                Expense
550   200   140    5250      200          H&W - Pharmaceutical Services - Contract Services        Expense
550   200   150    5260      200          H&W - Other Medical Care - Contract Services             Expense
550   200   160    5370      200          H&W - Hospital Care - Contract Services                  Expense
550   200   170    5380      200          H&W - Other Hospital Care - Contract Services            Expense
550   200   180    5410      200          H&W - Social Welfare - Contract Services                 Expense
550   200   190    5420      200          H&W - Social Welfare Assistance - Contract Services      Expense
550   200   200    5430      200          H&W - Social Welfare Services - Contract Services        Expense
550   200   210    5440      200          H&W - Other Social Welfare - Contract Services           Expense

550   300   000                         H&W - UTILITIES                                            Heading
550   300   100    5110      300          H&W - Health Unit - Utilities                            Expense
550   300   110    5160      300          H&W - Cemeteries - Utilities                             Expense
550   300   120    5186      300          H&W - Other Public Health - Utilities                    Expense
550   300   130    5220      300          H&W - Medical Officer - Utilities                        Expense
550   300   140    5250      300          H&W - Pharmaceutical Services - Utilities                Expense
550   300   150    5260      300          H&W - Other Medical Care - Utilities                     Expense
550   300   160    5370      300          H&W - Hospital Care - Utilities                          Expense
550   300   170    5380      300          H&W - Other Hospital Care - Utilities                    Expense
550   300   180    5410      300          H&W - Social Welfare - Utilities                         Expense
550   300   190    5420      300          H&W - Social Welfare Assistance - Utilities              Expense
550   300   200    5430      300          H&W - Social Welfare Services - Utilities                Expense
550   300   210    5440      300          H&W - Other Social Welfare - Utilities                   Expense

550   400   000                         H&W - MAINT. MATERIAL AND SUPPLIES                         Heading
550   400   100    5110      400          H&W - Health Unit - Material & Supplies                  Expense
550   400   110    5160      400          H&W - Cemeteries - Materials & Supplies                  Expense
550   400   120    5186      400          H&W - Other Public Health - Materials & Supplies         Expense
550   400   130    5220      400          H&W - Medical Officer - Materials & Supplies             Expense
550   400   140    5250      400          H&W - Pharmaceutical Services - Materials & supplies     Expense
550   400   150    5260      400          H&W - Other Medical Care - Materials & Supplies          Expense
550   400   160    5370      400          H&W - Hospital Care - Materials & Supplies               Expense
550   400   170    5380      400          H&W - Other Hospital Care - Materials & Supplies         Expense
550   400   180    5410      400          H&W - Social Welfare - Materials & Supplies              Expense
550   400   190    5420      400          H&W - Social Welfare Assistance - Materials & Supplies   Expense
550   400   200    5430      400          H&W - Social Welfare Services - Materials & Supplies     Expense
550   400   210    5440      400          H&W - Other Social Welfare - Materials & Supplies        Expense

550   500   000                         H&W - GRANTS AND CONTRIBUTIONS                             Heading
550   500   500    New       500          H&W - Grants and Contributions                           Expense




                                                             Page 17 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                        Type
                   GL #     Code
550   600   000                      FINANCIAL ASSETS
                                        H&W - AMORTIZATION                                   Heading
550   600   199    New       600          H&W - Amortization - Land Improvements             Expense
550   600   299    New       600          H&W - Amortization - Bldgs, Brick Mortar & Steel   Expense
550   600   399    New       600          H&W - Amortization - Bldgs, Wood Frame             Expense
550   600   499    New       600          H&W - Amortization - Vehicles                      Expense
550   600   599    New       600          H&W - Amortization - Machinery & Equipment         Expense
550   600   699    New       600          H&W - Amortization - Computer Hdw & Software       Expense
550   600   799    New       600          H&W - Amortization - Leasehold Improvements        Expense

550   700   000                         H&W - INTEREST                                       Heading
550   700   700    New       700          H&W - Interest on Debentures                       Expense
550   700   710    New       700          H&W - Interest on Bank Loans                       Expense

550   800   000                         H&W - BAD DEBT EXPENSE                               Heading
550   800   800    New       800          H&W - Provision for Uncollectible Amounts          Expense

550   900   000                         H&W - OTHER                                          Heading
550   900   100    5110      900          H&W - Health Unit - Other                          Expense
550   900   110    5160      900          H&W - Cemeteries - Other                           Expense
550   900   120    5186      900          H&W - Other Public Health - Other                  Expense
550   900   130    5220      900          H&W - Medical Officer - Other                      Expense
550   900   140    5250      900          H&W - Pharmaceutical Services - Other              Expense
550   900   150    5260      900          H&W - Other Medical Care - Other                   Expense
550   900   160    5370      900          H&W - Hospital Care - Other                        Expense
550   900   170    5380      900          H&W - Other Hospital Care - Other                  Expense
550   900   180    5410      900          H&W - Social Welfare - Other                       Expense
550   900   190    5420      900          H&W - Social Welfare Assistance - Other            Expense
550   900   200    5430      900          H&W - Social Welfare Services - Other              Expense
550   900   210    5440      900          H&W - Other Social Welfare - Other                 Expense




                                                             Page 18 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                         Type
                   GL #     Code
560   000   000                      FINANCIAL ASSETS DEVELOPMENT SERVICES
                                        ENVIRONMENTAL                                                         Heading
560   100   000                         ED - WAGES & BENEFITS                                                 Heading
560   100   100    6100      100           ED - Planning & Zoning - Wages                                     Expense
560   100   110    6220      100           ED - General Land Assembly - Wages                                 Expense
560   100   120    6230      100           ED - Urban Renewal - Wages                                         Expense
560   100   130    6240      100           ED - Beautification & Land Rehabilitation - Wages                  Expense
560   100   140    6241      100           ED - Urban Area Weed Control - Wages                               Expense
560   100   150    6250      100           ED - Other - Wages                                                 Expense
560   110   100    6100      110           ED - Planning & Zoning - Benefits                                  Expense
560   110   110    6220      110           ED - General Land Assembly - Benefits                              Expense
560   110   120    6230      110           ED - Urban Renewal - Benefits                                      Expense
560   110   130    6240      110           ED - Beautification & Land Rehabilitation Benefits                 Expense
560   110   140    6241      110           ED - Urban Area Weed Control - Benefits                            Expense
560   110   150    6250      110           ED - Other - Benefits                                              Expense

560   200   000                         ED - PROF/CONTRACT SERVICES                                           Heading
560   200   100    6100      200           ED - Planning & Zoning - Contract Services                         Expense
560   200   110    6220      200           ED - General Land Assembly - Contract Services                     Expense
560   200   120    6230      200           ED - Urban Renewal - Contract Services                             Expense
560   200   130    6240      200           ED - Beautification & Land Rehabilitation - Contract Services      Expense
560   200   140    6241      200           ED - Urban Area Weed Control - Contract Services                   Expense
560   200   150    6250      200           ED - Other - Contract Services                                     Expense

530   300   000                         ED - UTILITIES                                                        Heading
560   300   100    6100      300           ED - Planning & Zoning - Utilities                                 Expense
560   300   110    6220      300           ED - General Land Assembly - Utilities                             Expense
560   300   120    6230      300           ED - Urban Renewal - Utilities                                     Expense
560   300   130    6240      300           ED - Beautification & Land Rehabilitation - Utilities              Expense
560   300   140    6241      300           ED - Urban Area Weed Control - Utilities                           Expense
560   300   150    6250      300           ED - Other - Utilities                                             Expense

560   400   000                         ED - MAINT. MATERIAL AND SUPPLIES                                     Heading
560   400   100    6100      400           ED - Planning & Zoning - Materials & Supplies                      Expense
560   400   110    6220      400           ED - General Land Assembly - Materials & Supplies                  Expense
560   400   120    6230      400           ED - Urban Renewal - Materials & Supplies                          Expense
560   400   130    6240      400           ED - Beautification & Land Rehabilitation - Materials & Supplies   Expense
560   400   140    6241      400           ED - Urban Area Weed Control - Materials & Supplies                Expense
560   400   150    6250      400           ED - Other - Materials & Supplies                                  Expense

560   500   000                         ED - GRANTS AND CONTRIBUTIONS                                         Heading
560   500   100    6100      500           ED - Planning & Zoning - Grants                                    Expense
560   500   110    6220      500           ED - General Land Assembly - Grants                                Expense
560   500   120    6230      500           ED - Urban Renewal -Grants                                         Expense
560   500   130    6240      500           ED - Beautification & Land Rehabilitation - Grants                 Expense
560   500   140    6241      500           ED - Urban Area Weed Control - Grants                              Expense
560   500   150    6250      500           ED - Other - Grants                                                Expense

560   600   000                         ED - AMORTIZATION                                                     Heading
560   600   199    New       600           ED - Amortization - Land Improvements                              Expense
560   600   299    New       600           ED - Amortization - Bldgs, Brick Mortar & Steel                    Expense
560   600   399    New       600           ED - Amortization - Bldgs, Wood Frame                              Expense
560   600   499    New       600           ED - Amortization - Vehicles                                       Expense
560   600   599    New       600           ED - Amortization - Machinery & Equipment                          Expense
560   600   699    New       600           ED - Amortization - Computer Hdw & Software                        Expense
560   600   799    New       600           ED - Amortization - Leasehold Improvements                         Expense
560   600   899    New       600           ED - Amortization - Road Construction & Maintenance Equipment      Expense
560   600   999    New       600           ED - Amortization - Dams & Water Structures                        Expense

560   700   000                         ED - INTEREST                                                         Heading
560   700   700    New       700           ED - Interest on Debentures                                        Expense
560   700   710    New       700           ED - Interest on Bank Loans                                        Expense

560   800   000                         ED - BAD DEBT EXPENSE                                                 Heading
560   800   800    New       800           ED - Allowance for Uncollectibles                                  Expense

560   900   000                         ED - OTHER                                                            Heading
560   900   100    6100      900           ED - Planning & Zoning - Other                                     Expense
560   900   110    6220      900           ED - General Land Assembly - Other                                 Expense
560   900   120    6230      900           ED - Urban Renewal - Other                                         Expense
560   900   130    6240      900           ED - Beautification & Land Rehabilitation - Other                  Expense
560   900   140    6241      900           ED - Urban Area Weed Control - Other                               Expense
560   900   150    6250      900           ED - Other - Other                                                 Expense




                                                               Page 19 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                   Type
                   GL #     Code
570   000   000                      FINANCIAL ASSETS
                                        ECONOMIC DEVELOPMENT SERVICES                                   Heading
570   100   000                         EC - WAGES & BENEFITS                                           Heading
570   100   100    7100      100           EC - Natural Resources - Wages                               Expense
570   100   110    7120      100           EC - Agriculture - Wages                                     Expense
570   100   120    7121      100           EC - Destruction of Pests - Wages                            Expense
570   100   130    7122      100           EC - Protection Inspections - Wages                          Expense
570   100   140    7123      100           EC - Rural Area Weed Control - Wages                         Expense
570   100   150    7124      100           EC - Drainage of Land - Wages                                Expense
570   100   160    7125      100           EC - Veterinary Services - Wages                             Expense
570   100   170    7130      100           EC - Water Resources & Conservation - Wages                  Expense
570   100   180    7200      100           EC - Regional Development - Wages                            Expense
570   100   190    7300      100           EC - Industrial Development - Wages                          Expense
570   100   200    7400      100           EC - Other Economic Development                              Expense
570   100   210    7410      100           EC - Tourism - Wages                                         Expense
570   100   220    7420      100           EC - Public Receptions - Wages                               Expense
570   110   100    7100      110           EC - Natural Resources - Benefits                            Expense
570   110   110    7120      110           EC - Agriculture - Benefits                                  Expense
570   110   120    7121      110           EC - Destruction of Pests - Benefits                         Expense
570   110   130    7122      110           EC - Protection Inspections - Benefits                       Expense
570   110   140    7123      110           EC - Rural Area Weed Control - Benefits                      Expense
570   110   150    7124      110           EC - Drainage of Land - Benefits                             Expense
570   110   160    7125      110           EC - Veterinary Services - Benefits                          Expense
570   110   170    7130      110           EC - Water Resources & Conservation - Benefits               Expense
570   110   180    7200      110           EC - Regional Development - Benefits                         Expense
570   110   190    7300      110           EC - Industrial Development - Benefits                       Expense
570   110   200    7400      110           EC - Other Economic Development                              Expense
570   110   210    7410      110           EC - Tourism - Benefits                                      Expense
570   110   220    7420      110           EC - Public Receptions - Benefits                            Expense

570   200   000                         EC - PROF/CONTRACT SERVICES                                     Heading
570   200   100    7100      200           EC - Natural Resources - Contract Services                   Expense
570   200   110    7120      200           EC - Agriculture - Contract Services                         Expense
570   200   120    7121      200           EC - Destruction of Pests - Contract Services                Expense
570   200   130    7122      200           EC - Protection Inspections - Contract Services              Expense
570   200   140    7123      200           EC - Rural Area Weed Control - Contract Services             Expense
570   200   150    7124      200           EC - Drainage of Land - Contract Services                    Expense
570   200   160    7125      200           EC - Veterinary Services - Contract Services                 Expense
570   200   170    7130      200           EC - Water Resources & Conservation - Contract Services      Expense
570   200   180    7200      200           EC - Regional Development - Contract Services                Expense
570   200   190    7300      200           EC - Industrial Development - Contract Services              Expense
570   200   200    7400      200           EC - Other Economic Development                              Expense
570   200   210    7410      200           EC - Tourism - Contract Services                             Expense
570   200   220    7420      200           EC - Public Receptions - Contract Services                   Expense

570   300   000                         EC - UTILITIES                                                  Heading
570   300   100    7100      300           EC - Natural Resources - Utilities                           Expense
570   300   110    7120      300           EC - Agriculture - Utilities                                 Expense
570   300   120    7121      300           EC - Destruction of Pests - Utilities                        Expense
570   300   130    7122      300           EC - Protection Inspections - Utilities                      Expense
570   300   140    7123      300           EC - Rural Area Weed Control - Utilities                     Expense
570   300   150    7124      300           EC - Drainage of Land - Utilities                            Expense
570   300   160    7125      300           EC - Veterinary Services - Utilities                         Expense
570   300   170    7130      300           EC - Water Resources & Conservation - Utilities              Expense
570   300   180    7200      300           EC - Regional Development - Utilities                        Expense
570   300   190    7300      300           EC - Industrial Development - Utilities                      Expense
570   300   200    7400      300           EC - Other Economic Development                              Expense
570   300   210    7410      300           EC - Tourism - Utilities                                     Expense
570   300   220    7420      300           EC - Public Receptions - Utilities                           Expense

570   400   000                         EC - MAINT. MATERIAL AND SUPPLIES                               Heading
570   400   100    7100      400           EC - Natural Resources - Materials & Supplies                Expense
570   400   110    7120      400           EC - Agriculture - Materials & Supplies                      Expense
570   400   120    7121      400           EC - Destruction of Pests - Materials & Supplies             Expense
570   400   130    7122      400           EC - Protection Inspections - Materials & Supplies           Expense
570   400   140    7123      400           EC - Rural Area Weed Control - Materials & Supplies          Expense
570   400   150    7124      400           EC - Drainage of Land - Materials & Supplies                 Expense
570   400   160    7125      400           EC - Veterinary Services - Materials & Supplies              Expense
570   400   170    7130      400           EC - Water Resources & Conservation - Materials & Supplies   Expense
570   400   180    7200      400           EC - Regional Development - Materials & Supplies             Expense
570   400   190    7300      400           EC - Industrial Development - Materials & Supplies           Expense
570   400   200    7400      400           EC - Other Economic Development                              Expense
570   400   210    7410      400           EC - Tourism - Materials & Supplies                          Expense
570   400   220    7420      400           EC - Public Receptions - Materials & Supplies                Expense




                                                             Page 20 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                      Type
                   GL #     Code
                                     FINANCIAL ASSETS
570   500   000                         EC - GRANTS AND CONTRIBUTIONS                                      Heading
570   500   100    7100      500           EC - Natural Resources - Grants                                 Expense
570   500   110    7120      500           EC - Agriculture - Grants                                       Expense
570   500   120    7121      500           EC - Destruction of Pests - Grants                              Expense
570   500   130    7122      500           EC - Protection Inspections - Grants                            Expense
570   500   140    7123      500           EC - Rural Area Weed Control - Grants                           Expense
570   500   150    7124      500           EC - Drainage of Land - Grants                                  Expense
570   500   160    7125      500           EC - Veterinary Services - Grants                               Expense
570   500   170    7130      500           EC - Water Resources & Conservation - Grants                    Expense
570   500   180    7200      500           EC - Regional Development - Grants                              Expense
570   500   190    7300      500           EC - Industrial Development - Grants                            Expense
570   500   200    7400      500           EC - Grants                                                     Expense
570   500   210    7410      500           EC - Tourism - Grants                                           Expense
570   500   220    7420      500           EC - Public Receptions - Grants                                 Expense

570   600   000                         EC - AMORTIZATION                                                  Heading
570   600   199    New       600           EC - Amortization - Land Improvements                           Expense
570   600   299    New       600           EC - Amortization - Bldgs, Brick Mortar & Steel                 Expense
570   600   399    New       600           EC - Amortization - Bldgs, Wood Frame                           Expense
570   600   499    New       600           EC - Amortization - Vehicles                                    Expense
570   600   599    New       600           EC - Amortization - Machinery & Equipment                       Expense
570   600   699    New       600           EC - Amortization - Computer Hdw & Software                     Expense
570   600   799    New       600           EC - Amortization - Leasehold Improvements                      Expense
570   600   899    New       600           EC - Amortization - Road Construction & Maintenance Equipment   Expense
570   600   999    New       600           EC - Amortization - Dams & Water Structures                     Expense

570   700   000                         EC - INTEREST                                                      Heading
570   700   700    New       700           EC - Interest on Debentures                                     Expense
570   700   710    New       700           EC - Interest on Bank Loans                                     Expense

570   800   000                         EC - BAD DEBT EXPENSE                                              Heading
570   800   800    New       800           EC - Allowance for Uncollectibles                               Expense

570   900   000                         EC - OTHER                                                         Heading
570   900   100    7100      900           EC - Natural Resources - Other                                  Expense
570   900   110    7120      900           EC - Agriculture - Other                                        Expense
570   900   120    7121      900           EC - Destruction of Pests - Other                               Expense
570   900   130    7122      900           EC - Protection Inspections - Other                             Expense
570   900   140    7123      900           EC - Rural Area Weed Control - Other                            Expense
570   900   150    7124      900           EC - Drainage of Land - Other                                   Expense
570   900   160    7125      900           EC - Veterinary Services - Other                                Expense
570   900   170    7130      900           EC - Water Resources & Conservation - Other                     Expense
570   900   180    7200      900           EC - Regional Development - Other                               Expense
570   900   190    7300      900           EC - Industrial Development - Other                             Expense
570   900   200    7400      900           EC - Other Economic Development                                 Expense
570   900   210    7410      900           EC - Tourism - Other                                            Expense
570   900   220    7420      900           EC - Public Receptions - Other                                  Expense




                                                             Page 21 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                                           Type
                   GL #     Code
580   000   000                      FINANCIAL ASSETS
                                        RECREATION, CULTURAL EXPENDITURES                                       Heading
580   100   000                         R&C - WAGES & BENEFITS                                                  Heading
580   100   100    8110      100          R&C - Recreation Commission & Administration - Wages                  Expense
580   100   110    8120      100          R&C - Community Centres & Halls - Wages                               Expense
580   100   120    8130      100          R&C - Swimming Pools & Beaches - Wages                                Expense
580   100   130    8140      100          R&C - Golf Courses - Wages                                            Expense
580   100   140    8150      100          R&C - Skating Rinks & Arenas - Wages                                  Expense
580   100   150    8180      100          R&C - Parks & Playgrounds - Wages                                     Expense
580   100   160    8190      100          R&C - Other Recreational Facilities - Wages                           Expense
580   100   170    8240      100          R&C - Museums - Wages                                                 Expense
580   100   180    8250      100          R&C - Libraries - Wages                                               Expense
580   100   190    8280      100          R&C - Other Cultural Facilities - Wages                               Expense
580   110   100    8110      110          R&C - Recreation Commission & Administration - Benefits               Expense
580   110   110    8120      110          R&C - Community Centres & Halls - Benefits                            Expense
580   110   120    8130      110          R&C - Swimming Pools & Beaches - Benefits                             Expense
580   110   130    8140      110          R&C - Golf Courses - Benefits                                         Expense
580   110   140    8150      110          R&C - Skating Rinks & Arenas - Benefits                               Expense
580   110   150    8180      110          R&C - Parks & Playgrounds - Benefits                                  Expense
580   110   160    8190      110          R&C - Other Recreational Facilities - Benefits                        Expense
580   110   170    8240      110          R&C - Museums - Benefits                                              Expense
580   110   180    8250      110          R&C - Libraries - Benefits                                            Expense
580   110   190    8280      110          R&C - Other Cultural Facilities - Benefits                            Expense

580   200   000                         R&C - PROF/CONTRACT SERVICES                                            Heading
580   200   100    8110      200          R&C - Recreation Commission & Administration - Contract Services      Expense
580   200   110    8120      200          R&C - Community Centres & Halls - Contract Services                   Expense
580   200   120    8130      200          R&C - Swimming Pools & Beaches - Contract Services                    Expense
580   200   130    8140      200          R&C - Golf Courses - Contract Services                                Expense
580   200   140    8150      200          R&C - Skating Rinks & Arenas - Contract Services                      Expense
580   200   150    8180      200          R&C - Parks & Playgrounds - Contract Services                         Expense
580   200   160    8190      200          R&C - Other Recreational Facilities - Contract Services               Expense
580   200   170    8240      200          R&C - Museums - Contract Services                                     Expense
580   200   180    8250      200          R&C - Libraries - Contract Services                                   Expense
580   200   190    8280      200          R&C - Other Cultural Facilities - Contract Services                   Expense

580   300   000                         R&C - UTILITIES                                                         Heading
580   300   100    8110      300          R&C - Recreation Commission & Administration - Utilities              Expense
580   300   110    8120      300          R&C - Community Centres & Halls - Utilities                           Expense
580   300   120    8130      300          R&C - Swimming Pools & Beaches - Utilities                            Expense
580   300   130    8140      300          R&C - Golf Courses - Utilities                                        Expense
580   300   140    8150      300          R&C - Skating Rinks & Arenas - Utilities                              Expense
580   300   150    8180      300          R&C - Parks & Playgrounds - Utilities                                 Expense
580   300   160    8190      300          R&C - Other Recreational Facilities - Utilities                       Expense
580   300   170    8240      300          R&C - Museums - Utilities                                             Expense
580   300   180    8250      300          R&C - Libraries - Utilities                                           Expense
580   300   190    8280      300          R&C - Other Cultural Facilities - Utilities                           Expense

580   400   000                         R&C - MAINT. MATERIAL AND SUPPLIES                                      Heading
580   400   100    8110      400          R&C - Recreation Commission & Administration - Materials & Supplies   Expense
580   400   110    8120      400          R&C - Community Centres & Halls - Materials & Supplies                Expense
580   400   120    8130      400          R&C - Swimming Pools & Beaches - Materials & Supplies                 Expense
580   400   130    8140      400          R&C - Golf Courses - Materials & Supplies                             Expense
580   400   140    8150      400          R&C - Skating Rinks & Arenas - Materials & Supplies                   Expense
580   400   150    8180      400          R&C - Parks & Playgrounds - Materials & Supplies                      Expense
580   400   160    8190      400          R&C - Other Recreational Facilities - Materials & Supplies            Expense
580   400   170    8240      400          R&C - Museums - Materials & Supplies                                  Expense
580   400   180    8250      400          R&C - Libraries - Materials & Supplies                                Expense
580   400   190    8280      400          R&C - Other Cultural Facilities - Materials & Supplies                Expense

580   500   000                         R&C - GRANTS AND CONTRIBUTIONS                                          Heading
580   500   100    8110      500          R&C - Recreation Commission & Administration - Grants                 Expense
580   500   110    8120      500          R&C - Community Centres & Halls - Grants                              Expense
580   500   120    8130      500          R&C - Swimming Pools & Beaches - Grants                               Expense
580   500   130    8140      500          R&C - Golf Courses - Grants                                           Expense
580   500   140    8150      500          R&C - Skating Rinks & Arenas - Grants                                 Expense
580   500   150    8180      500          R&C - Parks & Playgrounds - Grants                                    Expense
580   500   160    8190      500          R&C - Other Recreational Facilities - Grants                          Expense
580   500   170    8240      500          R&C - Museums - Grants                                                Expense
580   500   180    8250      500          R&C - Libraries - Grants                                              Expense
580   500   190    8280      500          R&C - Other Cultural Facilities - Grants                              Expense




                                                             Page 22 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                            Type
                   GL #     Code
580   600   000                      FINANCIAL ASSETS
                                        R&C - AMORTIZATION                                       Heading
580   600   199    New       600          R&C - Amortization - Land Improvements                 Expense
580   600   299    New       600          R&C - Amortization - Bldgs, Brick Mortar & Steel       Expense
580   600   399    New       600          R&C - Amortization - Bldgs, Wood Frame                 Expense
580   600   499    New       600          R&C - Amortization - Vehicles                          Expense
580   600   599    New       600          R&C - Amortization - Machinery & Equipment             Expense
580   600   699    New       600          R&C - Amortization - Computer Hdw & Software           Expense
580   600   799    New       600          R&C - Amortization - Leasehold Improvements            Expense
580   600   999    New       600          R&C - Amortization - Dams & Water Structures           Expense

580   700   000                         R&C - INTEREST                                           Heading
580   700   700    New       700          R&C - Interest on Debentures                           Expense
580   700   710    New       700          R&C - Interest on Bank Loans                           Expense

580   800   000                         R&C - BAD DEBT EXPENSE                                   Heading
580   800   800    New       800          R&C - Allowance for Uncollectibles                     Expense

580   900   000                         R&C - OTHER                                              Heading
580   900   100    8110      900          R&C - Recreation Commission & Administration - Other   Expense
580   900   110    8120      900          R&C - Community Centres & Halls - Other                Expense
580   900   120    8130      900          R&C - Swimming Pools & Beaches - Other                 Expense
580   900   130    8140      900          R&C - Golf Courses - Other                             Expense
580   900   140    8150      900          R&C - Skating Rinks & Arenas - Other                   Expense
580   900   150    8180      900          R&C - Parks & Playgrounds - Other                      Expense
580   900   160    8190      900          R&C - Other Recreational Facilities - Other            Expense
580   900   170    8240      900          R&C - Museums - Other                                  Expense
580   900   180    8250      900          R&C - Libraries - Other                                Expense
580   900   190    8280      900          R&C - Other Cultural Facilities - Other                Expense




                                                             Page 23 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                     General Operating Fund

                  Current   Object
New GL Acct #                              Description                                      Type
                   GL #     Code
590   000   000                      FINANCIAL ASSETS
                                        FS - FISCAL SERVICES
590   500   000                         FS - FISCAL SERVICES                               Heading
590   500   500    9111      500           FS - L.U.D. of                                  Expense
590   500   510    9112      500           FS - L.U.D. of                                  Expense
590   500   520    9113      500           FS - L.U.D. of                                  Expense
590   500   530    9114      500           FS - L.U.D. of                                  Expense
590   700   700    9410      700           FS - Debenture Debt charges                     Expense
590   700   710    9420      700           FS - Other Long Term Debt Charges               Expense
590   700   720    9430      700           FS - Tax Discount & Short Term Loan Interest    Expense
590   700   730    9440      700           FS - Other Debt Charges                         Expense
590   800   800    9450      800           FS - Allowance For Tax Assets                   Expense

590   900   000                         INTERNAL TRANSFERS IN                              Heading
590   900   900    940       N/A           TF - Transfers From General Reserve             Transfer
590   900   910    941       N/A           TF - Transfer From Machinery Reserve            Transfer
590   900   920    950       N/A           TF - Transfer from Accumulated Surplus          Transfer

590   990   000                         INTERNAL TRANSFERS AND SURPLUS APPROPRIATIONS      Heading
590   990   990    1991      N/A           TF - Recoveries (deduct) - utility              Transfer
590   990   991    1992      N/A           TF - Recoveries (deduct) - capital              Transfer
590   990   992    9320      NA            TF - Contribution to Capital                    Transfer
590   990   993    9330      NA            TF - Contribution to Utility                    Transfer
590   990   994    9501      N/A           TF - Surplus Appropriation - Deferred Surplus   Transfer
590   990   995    9502      N/A           TF - Surplus Appropriation - General Reserve    Transfer
590   990   996    9900      N/A           TF - General Reserve                            Transfer
590   990   997    9911      N/A           TF - Replacement Reserve                        Transfer
590   990   998    9912      N/A           TF - Capital Development Reserve                Transfer




                                                            Page 24 of 106
                            Manitoba Municipal Chart of Accounts - 2007
                                 General Operating Reserve Fund

                  Current   Object
New GL Acct #                                 Description                                                          Type
                   GL #     Code
600   000   000                      FINANCIAL ASSETS                                                            Heading
610   100   000                          CASH                                                                    Heading
610   100   100    300       N/A             Cash on Deposit - General Reserve Bank                               Asset
610   100   110    301       N/A             Cash on Deposit - Replacement Reserve Bank                           Asset

610   200   000                          TEMPORARY INVESTMENTS                                                   Heading
610   200   100    310       N/A            Temporary Investments - General Reserve                               Asset
610   200   110    311       N/A            Temporary Investments - Replacement Reserve                           Asset

610   300   000                          AMOUNTS RECEIVABLE - ACCRUED INTEREST                                   Heading
610   300   100    New       N/A            Accrued Interest - Temporary Investments - General Reserve            Asset
610   300   110    New       N/A            Accrued Interest - Temporary Investments - Replacement Reserve        Asset
610   300   120    New       N/A            Accrued Interest - Portfolio Investments - General Reserve            Asset
610   300   130    New       N/A            Accrued Interest - Portfolio Investments - Replacement Reserve        Asset
610   300   140    New       N/A            Accrued Interest - Loans & Advances - General Reserve                 Asset
610   300   150    New       N/A            Accrued Interest - Loans & Advances - Replacement Reserve             Asset

610   400   000                          DUE TO/DUE FROM                                                         Heading
610   400   100    320       N/A            General Reserve - due to / from Other Funds                           Asset
610   400   110    321       N/A            Replacement Reserve - due to / from Other Funds                       Asset

610   500   000                          PORTFOLIO INVESTMENTS                                                   Heading
610   500   100    New       N/A            Portfolio Investments - General Reserve                               Asset
610   500   110    New       N/A            Portfolio Investments - Replacement Reserve                           Asset

610   600   000                          LOANS AND ADVANCES                                                      Heading
610   600   100    New       N/A            Loans and Advances - General Reserve                                  Asset
610   600   110    New       N/A            Loans and Advances - Replacement Reserve                              Asset

620   100   000                          SURPLUS                                                                 Heading
620   100   100    380       N/A            Opening General Reserve Fund Total                               Retained Earnings
620   100   110    390       N/A            Opening Replacement Reserve Fund Total                           Retained Earnings
620   100   120    New       N/A            Current Year's Surplus - General Reserve fund                    Current Earnings
620   100   130    New       N/A            Current Year's Surplus - Replacement Reserve Fund                Current Earnings

630   100   000                          INVESTMENT INCOME                                                       Heading
630   100   110    New       N/A             Investment Income - General Reserve                                 Revenue
630   100   120    New       N/A             Investment Income - Replacement Reserve                             Revenue

630   200   100                          DONATIONS                                                               Heading
630   200   100    New       N/A            Donations & Other Revenue - General Reserve                          Revenue
630   200   110    New       N/A            Donations & Other Revenue - Replacement Reserve                      Revenue

640   100   000                          TRANSFERS                                                               Heading
640   100   100    New       N/A            Transfer to Operating - General Reserve                              Transfer
640   100   110    New       N/A            Transfer to Operating - Replacement Reserve                          Transfer
640   100   120    New       N/A            Transfer from Operating - General Reserve                            Transfer
640   100   130    New       N/A            Transfer from Operating - Replacement Reserve                        Transfer




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550   110   210




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590   990   998




                  Page 37 of 106
                       Manitoba Municipal Chart of Accounts - 2007
                             General Operating Capital Fund

                  Current   Object
New GL Acct #                                 Description                                 Type
                   GL #     Code
650   000   000                      FINANCIAL ASSETS                                   Heading
650   100   000                          CASH                                           Heading
650   100   100    400       N/A             Cash on Deposit - Bank                      Asset

650   200   000                          AMOUNTS RECEIVABLE - GOVERNMENT GRANTS         Heading
650   200   100    405       N/A            Grants Receivable                            Asset

650   300   000                          AMOUNTS RECEIVABLE - OTHER                     Heading
650   300   100    415       N/A            Accounts Receivable - Other                  Asset

650   400   000                          DUE TO/DUE FROM                                Heading
650   400   100    410       N/A            Due to / from General Reserve Fund           Asset
650   400   110    411       N/A            Due to / from General Operating Fund         Asset
650   400   120    412       N/A            Due to / from Other Funds                    Asset

660   000   000                      NON-FINANCIAL ASSETS                               Heading
660   100   000                         TANGIBLE CAPITAL ASSETS                         Heading
660   100   100    420       N/A             Construction in Progress                    Asset
660   100   110    430       N/A             Construction Completed                      Asset
660   100   120    435       N/A             Debenture Principal Matured                 Asset
660   100   130    440       N/A             Fixed Assets - Buildings                    Asset
660   100   140    441       N/A             Fixed Assets - Machinery & Equipment        Asset
660   100   150    442       N/A             Fixed Assets - Land                         Asset
660   100   160    443       N/A             Fixed Assets - Other                        Asset

660   200   000                          PREPAIDS                                       Heading
660   200   100    450       N/A            Debenture Levies                             Asset
660   200   110    460       N/A            Deferred Liability Levies                    Asset
660   200   120    470       N/A            Other Assets                                 Asset

670   000   000                      LIABILITIES                                        Heading
670   100   000                          TEMPORARY LOANS PAYABLE                        Heading
670   100   100    500       N/A              Temporary Borrowing - Bank Loan           Liability

670   200   000                          ACCOUNTS PAYABLE                               Heading
670   200   100    520       N/A            Holdback Payable                            Liability
670   200   110    525       N/A            Accounts payable                            Liability
670   200   120    540       N/A            Other Liabilities                           Liability

670   300   000                          DEFERRED REVENUE                               Heading
670   300   100    535       N/A            Deferred Liabilities                        Liability

670   400   000                          LONG TERM DEBT                                 Heading
670   400   100    530       N/A            Debentures Unmatured                        Liability

690   000   000                      SURPLUS                                            Heading
690   100   100    592       N/A            Capital Surplus                         Retained Earnings




                                                        Page 38 of 106
000




      Page 39 of 106
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500




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550   110   210




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590   990   998




                  Page 51 of 106
                           Manitoba Municipal Chart of Accounts - 2007
                                     Utility Operating Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                                                                        TYPE
                   T GL # CODE
700   000   000                 FINANCIAL ASSETS                                                                  Heading
710   100   000                     CASH                                                                          Heading
710   100   100    U-201   N/A            Cash on Deposit - General Bank Account                                   Asset
710   100   110    U-205   N/A            Deposit Receipts                                                         Asset

710   200   000                          TEMPORARY INVESTMENTS                                                    Heading
710   200   100    U-230     N/A             Investments                                                           Asset

710   300   000                          AMOUNTS RECEIVABLE - GOVERNMENT GRANTS                                   Heading
710   300   100    U-210     N/A             Grants Receivable - Governmental                                      Asset
710   300   110    U-211     N/A             Grants Receivable - Other                                             Asset

710   400   000                          AMOUNTS RECEIVABLE - ACCRUED INTEREST                                    Heading
710   400   100     New      N/A             Accrued Interest - Investments                                        Asset
710   400   110     New      N/A             Accrued Interest - Portfolio Investments                              Asset
710   400   120     New      N/A             Accrued Interest - Loans & Advances                                   Asset

710   500   000                          AMOUNTS RECEIVABLE - OTHER                                               Heading
710   500   100    U-220     N/A             Accounts Receivable - Governmental                                    Asset
710   500   110    U-221     N/A             Accounts Receivable - Other                                           Asset
710   500   120     New      N/A             Allowance for Uncollectible Amounts                                   Asset

710   600   000                          DUE TO/DUE FROM                                                          Heading
710   600   100    U-215     N/A              Due to / from Other Funds                                            Asset

710   700   000                          PORTFOLIO INVESTMENTS                                                    Heading
710   700   100     New      N/A             Portfolio Investments                                                 Asset

710   800   000                          LOANS AND ADVANCES                                                       Heading
710   800   100     New      N/A             Loans and Advances                                                    Asset

720   000   000                     NON-FINANCIAL ASSETS                                                          Heading
720   100   000                         TANGIBLE CAPITAL ASSETS                                                   Heading
720   100   100     New      N/A             Water & Sewer Infra - Land - Cost                                     Asset
720   100   200     New      N/A             Water & Sewer Infra - Land Improvements - Cost                        Asset
720   100   210     New      N/A             Water & Sewer Infra - Land Improvements - Accm Amortization           Asset
720   100   300     New      N/A             Water & Sewer Infra - Bldgs Brick Mortar Steel - Cost                 Asset
720   100   310     New      N/A             Water & Sewer Infra - Bldgs Brick Mortar Steel - Accm Amortization    Asset
720   100   400     New      N/A             Water & Sewer Infra - Bldgs Wood Frame - Cost                         Asset
720   100   410     New      N/A             Water & Sewer Infra - Bldgs Wood Frame - Accm Amortization            Asset
720   100   500     New      N/A             Water & Sewer Infra - Water & Sewer Networks - Cost                   Asset
720   100   510     New      N/A             Water & Sewer Infra - Water & Sewer Networks - Accm Amortization      Asset
720   100   600     New      N/A             Water & Sewer Infra - Mach & Equip - Cost                             Asset
720   100   610     New      N/A             Water & Sewer Infra - Mach & Equip - Accm Amortization                Asset
720   100   800     New      N/A             Water & Sewer Infra - Assets Under Construction                       Asset

720   200   000                          INVENTORIES                                                              Heading
720   200   100    U-235     N/A              Inventories - General                                                Asset

720   300   000                          PREPAIDS                                                                 Heading
720   300   100     New      N/A             Prepaids - General                                                    Asset
720   300   110    U-240     N/A             Other Assets                                                          Asset




                                                                  Page 52 of 106
                           Manitoba Municipal Chart of Accounts - 2007
                                     Utility Operating Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                                                 TYPE
                   T GL # CODE
730   000   000                 FINANCIAL ASSETS
                                LIABILITIES                                                Heading
730   100   000                      TEMPORARY LOANS PAYABLE                               Heading
730   100   100    U-251   N/A             Temporary Borrowing - Bank Loan                  Liability

730   200   000                         ACCOUNTS PAYABLE                                   Heading
730   200   100    U-260     N/A            Accounts Payable - Governmental                 Liability
730   200   110    U-261     N/A            Accounts Payable - Other                        Liability
730   200   120    U-270     N/A            Debenture Installments Payable                  Liability

730   300   000                         ACCRUED LIABILITIES                                Heading
730   300   100     New      N/A            Accrued Salaries                                Liability
730   300   110     New      N/A            Accrued Wages                                   Liability
730   300   120     New      N/A            Accrued Holidays Payable                        Liability
730   300   130     New      N/A            Accrued Severance Payable                       Liability
730   300   140     New      N/A            Accrued Vested Sick Leave                       Liability
730   300   150     New      N/A            Accrued Interest Payable                        Liability
730   300   160     New      N/A            General Accrued Liabilities                     Liability

730   400   000                         DEFERRED REVENUE                                   Heading
730   400   100    U-275     N/A            Debenture levies in advance                     Liability
730   400   110    U-280     N/A            Prepaid Consumer Accounts                       Liability
730   400   120    U-285     N/A            Meter Deposits                                  Liability

730   500   000                         LONG TERM DEBT                                     Heading
730   500   100     New      N/A            Debentures Unmatured #1                         Liability
730   500   110     New      N/A            Debentures Unmatured #2                         Liability
730   500   120     New      N/A            Debentures Unmatured #3                         Liability
730   500   130     New      N/A            Bank Loan #1                                    Liability
730   500   140     New      N/A            Bank Loan #2                                    Liability
730   500   150     New      N/A            Bank Loan #3                                    Liability

740   100   000                     SURPLUS                                                Heading
740   100   100    U-292     N/A              Opening Utility Operating Fund Surplus   Retained Earnings
740   100   110     New      N/A              Current Year's Surplus                   Current Earnings




                                                                 Page 53 of 106
                          Manitoba Municipal Chart of Accounts - 2007
                                    Utility Operating Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                                         TYPE
                   T GL # CODE
750   000   000                 FINANCIAL ASSETS
                                REVENUE                                            Heading
750   100   000                     UTILITY REVENUE                                Heading
750   100   100    U-300   N/A            Water Consumer Sales                     Revenue
750   100   110    U-310   N/A            Sewer Service Charges                    Revenue
750   100   120    U-320   N/A            Discounts, Refunds and Cancellations     Revenue
750   100   130    U-330   N/A            Penalties                                Revenue
750   100   140    U-340   N/A            Hydrant Rentals                          Revenue
750   100   150    U-350   N/A            Installation Service                     Revenue
750   100   160    U-360   N/A            Connection Revenue - Net                 Revenue
750   100   170    U-370   N/A            Provincial Grants                        Revenue
750   100   180    U-380   N/A            Other Revenue                            Revenue

750   200   000                          INVESTMENT INCOME                         Heading
750   200   100     New      N/A              Investment Income                    Revenue




                                                                  Page 54 of 106
                           Manitoba Municipal Chart of Accounts - 2007
                                     Utility Operating Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                                                                      TYPE
                   T GL # CODE
760   000   000                 FINANCIAL ASSETS
                                    UT - WATER AND SEWER SERVICES
760   100   000                     UT - WATER - WAGES & BENEFITS                                               Heading
760   100   100    U-411   100            UT - Water Supply Administration - Salaries                           Expense
760   100   110    U-412   100            UT - Customer Billings and Collections - Salaries                     Expense
760   100   120    U-413   100            UT - Purification & Treatment - Salaries                              Expense
760   100   130    U-414   100            UT - Water Purchases - Salaries                                       Expense
760   100   140    U-415   100            UT - Service of Supply - Salaries                                     Expense
760   100   150    U-416   100            UT - Transmission & Distribution - Salaries                           Expense
760   100   160    U-417   100            UT - Other Water Supply Costs - Salaries                              Expense
760   100   170    U-418   100            UT - Water Connections - Salaries                                     Expense
760   110   100    U-411   110            UT - Water Supply Administration - Benefits                           Expense
760   110   110    U-412   110            UT - Customer Billings and Collections - Benefits                     Expense
760   110   120    U-413   110            UT - Purification & Treatment - Benefits                              Expense
760   110   130    U-414   110            UT - Water Purchases - Benefits                                       Expense
760   110   140    U-415   110            UT - Service of Supply - Benefits                                     Expense
760   110   150    U-416   110            UT - Transmission & Distribution - Benefits                           Expense
760   110   160    U-417   110            UT - Other Water Supply Costs - Benefits                              Expense
760   110   170    U-418   110            UT - Water Connections - Benefits                                     Expense

760   200   000                           UT - WATER - PROF/CONTRACT SERVICES                                   Heading
760   200   100    U-411      200               UT - Water Supply Administration - Contract Services            Expense
760   200   110    U-412      200               UT - Customer Billings and Collections - Contract Services      Expense
760   200   120    U-413      200               UT - Purification & Treatment - Contract Services               Expense
760   200   130    U-414      200               UT - Water Purchases - Contract Services                        Expense
760   200   140    U-415      200               UT - Service of Supply - Contract Services                      Expense
760   200   150    U-416      200               UT - Transmission & Distribution - Contract Services            Expense
760   200   160    U-417      200               UT - Other Water Supply Costs - Contract Services               Expense
760   200   170    U-418      200               UT - Water Connections - Contract Services                      Expense

760   300   000                           UT - WATER - UTILITY                                                  Heading
760   300   100    U-411      300               UT - Water Supply Administration - Utilities                    Expense
760   300   120    U-413      300               UT - Purification & Treatment - Utilities                       Expense

760   400   000                           UT - WATER - MAINT. MAT. AND SUPPLIES                                 Heading
760   400   100    U-411      400               UT - Water Supply Administration - Materials & Supplies         Expense
760   400   110    U-412      400               UT - Customer Billings and Collections - Materials & Supplies   Expense
760   400   120    U-413      400               UT - Purification & Treatment - Materials & Supplies            Expense
760   400   130    U-414      400               UT - Water Purchases - Materials & Supplies                     Expense
760   400   140    U-415      400               UT - Service of Supply - Materials & Supplies                   Expense
760   400   150    U-416      400               UT - Transmission & Distribution - Materials & Supplies         Expense
760   400   160    U-417      400               UT - Other Water Supply Costs - Materials & Supplies            Expense
760   400   170    U-418      400               UT - Water Connections - Materials & Supplies                   Expense

760   500   000                           UT - WATER - GRANTS AND CONTRIBUTIONS                                 Heading
760   500   500     New       500               UT - Water - Grants and Contributions                           Expense

760   600   000                           UT - WATER - AMORTIZATION                                             Heading
760   600   199     New       600               UT - Amortization - W&S Infra, Land Improvements                Expense
760   600   299     New       600               UT - Amortization - W&S Infra, Bldgs, Brick Mortar & Steel      Expense
760   600   399     New       600               UT - Amortization - W&S Infra, Bldgs, Wood Frame                Expense
760   600   499     New       600               UT - Amortization - W&S Infra, Water Main Networks              Expense
760   600   599     New       600               UT - Amortization - W&S Infra, Machinery & Equipment            Expense

760   700   000                           UT - WATER - INTEREST                                                 Heading
760   700   700     New       700               UT - Interest on Debentures                                     Expense
760   700   710     New       700               UT - Interest on Bank Loans                                     Expense
760   700   720    U-450      700               UT - Debenture Debt Charges                                     Expense
760   720   730    U-460      700               UT - Other Long Term Debt Charges                               Expense

760   800   000                           UT - WATER - BAD DEBT EXPENSE                                         Heading
760   800   800     New       800               UT - Water - Allowance for Uncollectible                        Expense

760   900   000                           UT - WATER - OTHER                                                    Heading
760   900   100    U-411      900               UT - Water Supply Administration - Other                        Expense
760   900   110    U-412      900               UT - Customer Billings and Collections - Other                  Expense
760   900   120    U-413      900               UT - Purification & Treatment - Other                           Expense
760   900   130    U-414      900               UT - Water Purchases - Other                                    Expense
760   900   140    U-415      900               UT - Service of Supply - Other                                  Expense
760   900   150    U-416      900               UT - Transmission & Distribution - Other                        Expense
760   900   160    U-417      900               UT - Other Water Supply Costs - Other                           Expense
760   900   170    U-418      900               UT - Water Connections - Other                                  Expense




                                                                    Page 55 of 106
                           Manitoba Municipal Chart of Accounts - 2007
                                     Utility Operating Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                                                                       TYPE
                   T GL # CODE
770   000   000                 FINANCIAL ASSETS
                                    UTILITIES - SEWER                                                            Heading
770   100   000                     UT - SEWER - WAGES & BENEFITS                                                Heading
770   100   100    U-421   100            UT - Sewer Administration - Salaries                                   Expense
770   100   110    U-422   100            UT - Sewage Collection System - Salaries                               Expense
770   100   120    U-423   100            UT - Sewage Lift Station - Salaries                                    Expense
770   100   130    U-424   100            UT - Sewage Treatment & Disposal - Salaries                            Expense
770   100   140    U-425   100            UT - Other Sewage Collection & Disposal - Salaries                     Expense
770   100   150    U-426   100            UT - Sewage Connections - Salaries                                     Expense
770   000   100    U-421   110            UT - Sewer Administration - Benefits                                   Expense
770   110   110    U-422   110            UT - Sewage Collection System - Benefits                               Expense
770   110   120    U-423   110            UT - Sewage Lift Station - Benefits                                    Expense
770   110   130    U-424   110            UT - Sewage Treatment & Disposal - Benefits                            Expense
770   110   140    U-425   110            UT - Other Sewage Collection & Disposal - Benefits                     Expense
770   110   150    U-426   110            UT - Sewage Connections - Benefits                                     Expense

770   200   000                           UT - SEWER - PROF/CONTRACT SERVICES                                    Heading
770   200   100    U-421      200               UT - Sewer Administration - Contract Services                    Expense
770   200   110    U-422      200               UT - Sewage Collection System - Contract Services                Expense
770   200   120    U-423      200               UT - Sewage Lift Station - Contract Services                     Expense
770   200   130    U-424      200               UT - Sewage Treatment & Disposal - Contract Services             Expense
770   200   140    U-425      200               UT - Other Sewage Collection & Disposal - Contract Services      Expense
770   200   150    U-426      200               UT - Sewage Connections - Contract Services                      Expense

770   300   000                           UT - SEWER - UTILITY                                                   Heading
770   300   100    U-421      300               UT - Sewer Administration - Utilities                            Expense
770   300   110    U-422      300               UT - Sewage Collection System - Utilities                        Expense
770   300   120    U-423      300               UT - Sewage Lift Station - Utilities                             Expense
770   300   130    U-424      300               UT - Sewage Treatment & Disposal - Utilities                     Expense
770   300   140    U-425      300               UT - Other Sewage Collection & Disposal - Utilities              Expense
770   300   150    U-426      300               UT - Sewage Connections - Utilities                              Expense

770   400   000                           UT - SEWER - MAINT. MAT. AND SUPPLIES                                  Heading
770   400   100    U-421      400               UT - Sewer Administration - Materials & Supplies                 Expense
770   400   110    U-422      400               UT - Sewage Collection System - Materials & Supplies             Expense
770   400   120    U-423      400               UT - Sewage Lift Station - Materials & Supplies                  Expense
770   400   130    U-424      400               UT - Sewage Treatment & Disposal - Materials & Supplies          Expense
770   400   140    U-425      400               UT - Other Sewage Collection & Disposal - Materials & Supplies   Expense
770   400   150    U-426      400               UT - Sewage Connections - Materials & Supplies                   Expense

770   500   000                           UT - SEWER - GRANTS AND CONTRIBUTIONS                                  Heading
770   500   500     New       500               UT - Sewer - Grants and Contributions                            Expense

770   600   000                           UT - SEWER - AMORTIZATION                                              Heading
770   600   199     New       600               UT - Amortization - W&S Infra, Land Improvements                 Expense
770   600   299     New       600               UT - Amortization - W&S Infra, Bldgs, Brick Mortar & Steel       Expense
770   600   399     New       600               UT - Amortization - W&S Infra, Bldgs, Wood Frame                 Expense
770   600   499     New       600               UT - Amortization - W&S Infra, Water Main Networks               Expense
770   600   599     New       600               UT - Amortization - W&S Infra, Machinery & Equipment             Expense

770   700   000                           UT - SEWER - INTEREST                                                  Heading
770   700   700     New       700               UT - Interest on Debentures                                      Expense
770   700   710     New       700               UT - Interest on Bank Loans                                      Expense

770   800   000                           UT - SEWER - BAD DEBT EXPENSE
770   800   800     New       800               UT - Water - Allowance for Uncollectibles                        Expense

770   900   000                           UT - SEWER - OTHER                                                     Heading
770   900   100    U-421      900               UT - Sewer Administration - Other                                Expense
770   900   110    U-422      900               UT - Sewage Collection System - Other                            Expense
770   900   120    U-423      900               UT - Sewage Lift Station - Other                                 Expense
770   900   130    U-424      900               UT - Sewage Treatment & Disposal - Other                         Expense
770   900   140    U-425      900               UT - Other Sewage Collection & Disposal - Other                  Expense
770   900   150    U-426      900               UT - Sewage Connections - Other                                  Expense




                                                                    Page 56 of 106
                           Manitoba Municipal Chart of Accounts - 2007
                                     Utility Operating Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                                                      TYPE
                   T GL # CODE
780   000   000                 FINANCIAL ASSETS
                                    INTERNAL TRANSFERS IN                                       Heading
780   100   100    U-390   N/A            Contribution From Revenue Fund                        Transfer
780   100   110    U-396   N/A            Transfer from General Reserve - Utility               Transfer
780   100   120    U-397   N/A            Transfer from Accumulated Surplus                     Transfer

790   000   000                           TRANSFERS AND SURPLUS APPROPRIATIONS                  Heading
790   100   100    U-430      N/A             UT - Contributions to Utility Capital             Transfer
790   100   110    U-440      N/A             UT - Transfer to Reserves                         Transfer
790   100   120    U-441      N/A             UT - Transfer to Reserves                         Transfer
790   100   130    U-470      N/A             UT - Surplus Appropriations                       Transfer
790   100   140    U-471      N/A             UT - Deferred Surplus                             Transfer
790   100   150    U-472      N/A             UT - Deferred Surplus                             Transfer
790   100   160    U-473      N/A             UT - Appropriation to General Reserve - Utility   Transfer




            500




                                                                   Page 57 of 106
                       Manitoba Municipal Chart of Accounts - 2007
                                 Utility Operating Fund

                CURREN OBJECT
NEW GL ACCT #                 DESCRIPTION                            TYPE
                 T GL # CODE
                              FINANCIAL ASSETS




                                                 Page 58 of 106
                       Manitoba Municipal Chart of Accounts - 2007
                                 Utility Operating Fund

                CURREN OBJECT
NEW GL ACCT #                 DESCRIPTION                            TYPE
                 T GL # CODE
                              FINANCIAL ASSETS




                                                 Page 59 of 106
                       Manitoba Municipal Chart of Accounts - 2007
                                 Utility Operating Fund

                CURREN OBJECT
NEW GL ACCT #                 DESCRIPTION                            TYPE
                 T GL # CODE
                              FINANCIAL ASSETS




                                                 Page 60 of 106
                         Manitoba Municipal Chart of Accounts - 2007
                                   Utility Operating Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                            TYPE
                   T GL # CODE
                                FINANCIAL ASSETS




550   110   210




                                                   Page 61 of 106
                       Manitoba Municipal Chart of Accounts - 2007
                                 Utility Operating Fund

                CURREN OBJECT
NEW GL ACCT #                 DESCRIPTION                            TYPE
                 T GL # CODE
                              FINANCIAL ASSETS




                                                 Page 62 of 106
                       Manitoba Municipal Chart of Accounts - 2007
                                 Utility Operating Fund

                CURREN OBJECT
NEW GL ACCT #                 DESCRIPTION                            TYPE
                 T GL # CODE
                              FINANCIAL ASSETS




                                                 Page 63 of 106
                       Manitoba Municipal Chart of Accounts - 2007
                                 Utility Operating Fund

                CURREN OBJECT
NEW GL ACCT #                 DESCRIPTION                            TYPE
                 T GL # CODE
                              FINANCIAL ASSETS




                                                 Page 64 of 106
                       Manitoba Municipal Chart of Accounts - 2007
                                 Utility Operating Fund

                CURREN OBJECT
NEW GL ACCT #                 DESCRIPTION                            TYPE
                 T GL # CODE
                              FINANCIAL ASSETS




                                                 Page 65 of 106
                         Manitoba Municipal Chart of Accounts - 2007
                                   Utility Operating Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                            TYPE
                   T GL # CODE
                                FINANCIAL ASSETS




590   990   998




                                                   Page 66 of 106
                           Manitoba Municipal Chart of Accounts - 2007
                                 Utility Operating Reserve Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                                                                        TYPE
                   T GL # CODE
800   000   000                 FINANCIAL ASSETS                                                                  Heading
810   100   000                      CASH                                                                         Heading
810   100   100    U-500   N/A             Cash on Deposit - General Reserve Bank                                  Asset
810   100   110    U-501   N/A             Cash - Replacement Reserve Bank                                         Asset

810   200   000                          TEMPORARY INVESTMENTS                                                    Heading
810   200   100    U-510     N/A             Investments - General Reserve                                         Asset
810   200   110    U-511     N/A             Investments - Replacement Reserve                                     Asset

810   300   000                          AMOUNTS RECEIVABLE - ACCRUED INTEREST                                    Heading
810   300   100     New      N/A             Accrued Interest - Investments - General Reserve                      Asset
810   300   110     New      N/A             Accrued Interest - Investments - Replacement Reserve                  Asset
810   300   120     New      N/A             Accrued Interest - Portfolio Investments - General Reserve            Asset
810   300   130     New      N/A             Accrued Interest - Portfolio Investments - Replacement Reserve        Asset
810   300   140     New      N/A             Accrued Interest - Loans & Advances - General Reserve                 Asset
810   300   130     New      N/A             Accrued Interest - Loans & Advances - Replacement Reserve             Asset

810   400   000                          DUE TO/DUE FROM                                                          Heading
810   400   100    U-520     N/A              General Reserve - due to / from Other Funds                          Asset
810   400   110    U-521     N/A              Replacement Reserve - due to / from Other Funds                      Asset

810   500   000                          PORTFOLIO INVESTMENTS                                                    Heading
810   500   100     New      N/A              Portfolio Investments - General Reserve                              Asset
810   500   110     New      N/A              Portfolio Investments - Replacement Reserve                          Asset

810   600   000                          LOANS AND ADVANCES                                                       Heading
810   600   100     New      N/A              Loans and Advances - General Reserve                                 Asset
810   600   110     New      N/A              Loans and Advances - Replacement Reserve                             Asset

820   100   000                     SURPLUS                                                                       Heading
820   100   100    U-580     N/A                General reserve Fund Total                                    Retained Earnings
820   100   110    U-590     N/A                Replacement Reserve Fund Total                                Retained Earnings
820   100   120     New      N/A                Current Year's Surplus - General Reserve fund                 Current Earnings
820   100   130     New      N/A                Current Year's Surplus - Replacement Reserve Fund             Current Earnings

830   100   000                          INVESTMENT INCOME                                                        Heading
830   100   100     New      N/A              Investment Income - General Reserve                                 Revenue
830   100   110     New      N/A              Investment Income - Replacement Reserve                             Revenue

830   200   000                          DONATIONS                                                                Heading
830   200   100     New      N/A             Donations - General Reserve                                          Revenue
830   200   110     New      N/A             Donations - Replacement Reserve                                      Revenue

840   100   000                     TRANSFERS                                                                     Heading
840   100   100     New      N/A                Transfer to Utility Operating - General Reserve                   Transfer
840   100   110     New      N/A                Transfer to Utility Operating - Replacement Reserve               Transfer
840   100   120     New      N/A                Transfer from Utility Operating - General Reserve                 Transfer
840   100   130     New      N/A                Transfer from Utility Operating - Replacement Reserve             Transfer




                                                              Page 67 of 106
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                  Page 79 of 106
                           Manitoba Municipal Chart of Accounts - 2007
                                      Utility Capital Fund

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                                               TYPE
                   T GL # CODE
850   000   000                 FINANCIAL ASSETS                                         Heading
850   100   000                      CASH                                                Heading
850   100   100    U-100   N/A             Cash on Deposit - Bank                         Asset

850   200   000                          AMOUNTS RECEIVABLE - GOVERNMENT GRANTS          Heading
850   200   100    U-105     N/A             Grants Receivable                            Asset

850   300   000                          AMOUNTS RECEIVABLE - OTHER                      Heading
850   300   100    U-115     N/A             Accounts Receivable - Other                  Asset

850   400   000                          DUE TO/DUE FROM                                 Heading
850   400   100    U-110     N/A              Due to / from Reserve Fund                  Asset
850   400   110    U-111     N/A              Due to / from Utility Operating fund        Asset
850   400   120    U-112     N/A              Due to / from Other Funds                   Asset

860   000   000                    NON-FINANCIAL ASSETS                                  Heading
860   100   000                         TANGIBLE CAPITAL ASSETS                          Heading
860   100   100    U-120     N/A             Construction in Progress                     Asset
860   100   110    U-125     N/A             Construction Completed                       Asset
860   100   120    U-127     N/A             Debenture Principal Matured                  Asset
860   100   130    U-130     N/A             Fixed Assets - Buildings                     Asset
860   100   140    U-131     N/A             Fixed Assets - Machinery & Equipment         Asset
860   100   150    U-132     N/A             Fixed Assets - Land                          Asset
860   100   160    U-133     N/A             Fixed Assets - Other                         Asset

860   200   000                          PREPAIDS                                        Heading
860   200   100    U-140     N/A              Debenture Levies                            Asset
860   200   110    U-145     N/A              Deferred Liability Levies                   Asset
                   U-150     N/A              Other Assets                                Asset

870   000   000                    LIABILITIES                                           Heading
870   100   000                          TEMPORARY LOANS PAYABLE                         Heading
870   100   100    U-160     N/A               Temporary Borrowing - Bank Loan           Liability

870   200   000                          ACCOUNTS PAYABLE                                Heading
870   200   100    U-170     N/A             Holdback Payable                            Liability
870   200   110    U-175     N/A             Accounts Payable                            Liability
870   200   120    U-190     N/A             Other Liabilities                           Liability

870   300   000                          DEFERRED REVENUE                                Heading
870   300   100    U-185     N/A              Deferred Liabilities                       Liability

870   400   000                          LONG TERM DEBT                                  Heading
870   400   100    U-180     N/A              Debentures Unmatured                       Liability

890   100   000                          SURPLUS                                         Heading
890   100   100    U-192     N/A              Capital Surplus                        Retained Earnings




                                                             Page 80 of 106
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                  Page 92 of 106
                         Manitoba Municipal Chart of Accounts - 2007
                                        Trust Funds

                  CURREN OBJECT
NEW GL ACCT #                   DESCRIPTION                                      TYPE
                   T GL # CODE
900   000   000                      TRUSTS                                     Heading
900   100   100      601   N/A       Cash on Deposit - Cemetery Trust Bank     Trust Asset
900   100   110      602   N/A       Cash on Deposit - Pension Trust Bank      Trust Asset
900   200   100      610   N/A       Investments - Cemetery Trusts             Trust Asset
900   200   110      611   N/A       Investments - Pension Trusts              Trust Asset
900   300   100      620   N/A       Due to / from Other Funds                 Trust Asset
900   400   100      640   N/A       Other Assets                              Trust Asset
910   100   100      701   N/A       Accounts Payable - Other                 Trust Liability
910   200   100      750   N/A       Trust Fund Cemetery                      Trust Liability
910   200   110      751   N/A       Trust Fund - Pension                     Trust Liability
920   100   100     New    N/A       Interest Earned                         Trust Revenue
920   200   100     New    N/A       Donations & Other Revenue               Trust Revenue
930   100   100     New    N/A       Cemetery Maintenance                    Trust Expense
930   100   110     New    N/A       Other Expenses                          Trust Expense




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590   990   998




                  Page 106 of 106

				
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