Chart of Accounts Structure:
Deschutes County Expense Structure - April 2025.xlsx
Full Account # Structure
EXAMPLE: 001-02-00-00000-41-19-00000-00000-440350
Segment 1 - Fund
| Fund Range | Description of Fund Type |
| 001 | General fund |
| 100-199 | Sub funds of the General Fund |
| 200-399 | Government Funds |
| 400s | Capital Project Funds |
| 500s | Debt Service Funds |
| 600s | Proprietary Funds |
| 700s | County Service Districts |
| 800s | Fiducary Agency Funds |
| 900s | Treasury / Pooled Cash |
Funds in TylerERP
| TylerERP Fund | TylerERP Fund Name | Fund Type |
| 001 | General Fund Operations | General Fund |
| 010 | Assmt-Clerk-Tax Reserve | General Fund |
| 020 | Code Abatement | General Fund |
| 030 | Community Justice Juvenile | General Fund |
| 040 | Court Technology Reserve | General Fund |
| 050 | Economic Development | General Fund |
| 060 | General County Reserve | General Fund |
| 070 | General County Projects | General Fund |
| 080 | Humane Society of Redmond | General Fund |
| 090 | Project Devel & Debt Res | General Fund |
| 120 | Law Library | Special Revenue Fund |
| 130 | Park Acquisition & Devel | Special Revenue Fund |
| 132 | Park Development Fees | Special Revenue Fund |
| 135 | PERS Reserve | Special Revenue Fund |
| 140 | Foreclosed Land Sales | Special Revenue Fund |
| 145 | County School | Special Revenue Fund |
| 150 | Special Transportation | Special Revenue Fund |
| 151 | Statewide Transportation Improvement Fund | Special Revenue Fund |
| 155 | Taylor Grazing | Special Revenue Fund |
| 160 | Transient Room Tax | Special Revenue Fund |
| 165 | Video Lottery | Special Revenue Fund |
| 170 | Transient Room Tax - 1% | Special Revenue Fund |
| 205 | Joint Houselessness Task Force | Special Revenue Fund |
| 212 | Victims' Assistance | Special Revenue Fund |
| 218 | County Clerk Records | Special Revenue Fund |
| 220 | Justice Court | Special Revenue Fund |
| 240 | Court Facilities | Special Revenue Fund |
| 200 | American Rescue | Special Revenue Fund |
| 256 | Communication System Res | Special Revenue Fund |
| 255 | Sheriff's Office | Special Revenue Fund |
| 261 | Public Health Reserve | Special Revenue Fund |
| 270 | OHP-Mental Health Services | Special Revenue Fund |
| 274 | Health Services | Special Revenue Fund |
| 276 | Acute Care Services | Special Revenue Fund |
| 295 | Community Development | Special Revenue Fund |
| 296 | CDD-Groundwater Partnership | Special Revenue Fund |
| 297 | Newberry Neighborhood | Special Revenue Fund |
| 300 | Community Development Res | Special Revenue Fund |
| 301 | CDD Building Program Res | Special Revenue Fund |
| 302 | CDD Electrical Program Res | Special Revenue Fund |
| 303 | CDD Facilities Reserve | Special Revenue Fund |
| 305 | GIS Dedicated | Special Revenue Fund |
| 280 | OHP-Alcohol&Drug Services | Special Revenue Fund |
| 326 | Natural Resource Protection | Special Revenue Fund |
| 327 | Federal Forest Title III | Special Revenue Fund |
| 328 | Surveyor | Special Revenue Fund |
| 329 | Public Land Corner | Special Revenue Fund |
| 325 | Road | Special Revenue Fund |
| 336 | Countywide Trans SDC | Special Revenue Fund |
| 350 | Dog Control | Special Revenue Fund |
| 355 | Adult Parole & Probation | Special Revenue Fund |
| 463 | Campus Improvement | Capital Projects Fund |
| 330 | Road Building & Equipment | Special Revenue Fund |
| 535 | Full Faith & Credit Ref 2012 | Debt Service Fund |
| 536 | Full Faith & Credit Ref 2015 | Debt Service Fund |
| 538 | Full Faith & Credit Ser 2008 | Debt Service Fund |
| 539 | Full Faith & Credit Ser 2009 | Debt Service Fund |
| 556 | Full Faith & Credit Ser 2013 | Debt Service Fund |
| 575 | PERS 2002 and 2004 | Debt Service Fund |
| 465 | Road - CIP | Capital Projects Fund |
| 610 | Solid Waste Operations | Enterprise Fund |
| 611 | Landfill Closure | Enterprise Fund |
| 612 | Landfill Post Closure | Enterprise Fund |
| 613 | SW Capital Project | Enterprise Fund |
| 614 | SW Equipment Reserve | Enterprise Fund |
| 615 | Fair & Expo Center | Enterprise Fund |
| 616 | Annual County Fair | Enterprise Fund |
| 617 | Fair & Expo Capital Reserve | Enterprise Fund |
| 618 | RV Park | Enterprise Fund |
| 619 | RV Park Reserve | Enterprise Fund |
| 620 | ISF - Facilities | Internal Service Fund |
| 625 | ISF - Administration | Internal Service Fund |
| 628 | ISF - Bd of Co. Commissioners | Internal Service Fund |
| 630 | ISF - Finance | Internal Service Fund |
| 631 | ISF - Finance Reserve | Internal Service Fund |
| 640 | ISF - Legal | Internal Service Fund |
| 650 | ISF - Human Resources | Internal Service Fund |
| 660 | ISF - Information Technology | Internal Service Fund |
| 661 | ISF - IT Reserve | Internal Service Fund |
| 670 | Risk Management | Internal Service Fund |
| 675 | Health Benefits | Internal Service Fund |
| 680 | Vehicle Replacement & Maint | Internal Service Fund |
| 701 | Countywide Law Enforcement District | Special Revenue Fund |
| 702 | Rural Law Enforcement District | Special Revenue Fund |
| 705 | Deschutes County 9-1-1 | Special Revenue Fund |
| 707 | DC 9-1-1 Communications | Special Revenue Fund |
| 710 | 9-1-1 Equipment Reserve | Special Revenue Fund |
| 715 | Deschutes County Road Agency | Special Revenue Fund |
| 720 | Extension 4-H | Special Revenue Fund |
| 721 | Extension 4-H Reserve | Special Revenue Fund |
| 790 | Governmental Modifications | Accounting Only |
| 791 | Governmental Fixed Assets | Accounting Only |
| 792 | ISF Fixed Assets | Accounting Only |
| 793 | Solid Waste Fixed Assets | Accounting Only |
| 794 | F&E Fixed Assets | Accounting Only |
| 796 | RV Park Fixed Assets | Accounting Only |
| 801 | Tax Distribution | Fiduciary Fund |
| 802 | Land Sale Fund | Fiduciary Fund |
| 805 | Unsegregated Taxes | Fiduciary Fund |
| 806 | CO Assessment & Taxation | Fiduciary Fund |
| 810 | Prepaid Tax Collections | Fiduciary Fund |
| 880 | COLES | Fiduciary Fund |
| 881 | CODE | Fiduciary Fund |
| 891 | Interest Bearing Trust | Fiduciary Fund |
| 895 | Justice Court Trust | Fiduciary Fund |
| 898 | Trust Account (Non-Interest) | Fiduciary Fund |
| 951 | Pooled Cash (Treasury) Fund | Accounting Only |
Segment 2 - Department
| Code | Description | Short Description |
| 00 | Blank | Blank |
| 01 | Department Administration | Dept Admin |
| 02 | Assessor | Assessor |
| 03 | Pass Through | Pass Thru |
| 04 | Facilities Reserve | Fac Resv |
| 05 | Clerk | Clerk |
| 06 | BOPTA | BOPTA |
| 07 | PERS | PERS |
| 08 | County Administration | Co Admin |
| 09 | Information Technology | Info Tech |
| 10 | Property and Facilities | Prop-Fac |
| 11 | District Attorney | DA |
| 13 | Debt Service | Debt Svc |
| 14 | Finance | Finance |
| 17 | Sheriff's Services | Sheriff |
| 18 | Tax | Tax |
| 19 | Treasurer | Treasurer |
| 20 | Public Health | Pub Hlth |
| 22 | Behavioral Health | Beh Hlth |
| 23 | Veterans' Services | Veterans |
| 25 | Property Management Admin | Prop Admin |
| 27 | Legal | Legal |
| 31 | Human Resources | HR |
| 36 | Community Development | CDD |
| 40 | Police | Police |
| 50 | Road | Road |
| 55 | Sunriver Fire Dept | Fire |
| 61 | Black Butte Ranch | BBR |
| 62 | Solid Waste | SW |
| 68 | Bike Patrol | SSD Bike |
| 71 | Risk Management | Risk |
| 74 | Extension and 4-H | Ext-4-H |
| 75 | 9-1-1 General Operations | 911 Ops |
| 81 | Justice Court | Jstc Ct |
| 82 | Community Justice | CommJust |
| 94 | Transient Room Tax | TRT |
| 96 | Fair & Expo Center | F&E |
| 99 | Non Departmental | Non-Dept |
Segment 3 - Division
| Code | Description | Short Description |
| 00 | Blank | Blank |
| 01 | Administration | Admin |
| 02 | Admin-GIS | Admin-GIS |
| 03 | Admin-Code Enforcement | Admin-CE |
| 09 | Early Learning Regional | ELR |
| 10 | Community Health | Comm Hlt |
| 11 | Maternal & Child Health | M&Child |
| 12 | Materials & Services | M&S Alloc |
| 14 | Juvenile Detention | JuvDet |
| 15 | Juvenile Services | JuvSvcs |
| 20 | Civil and Special Units | Civil |
| 21 | Building Safety | Bldg Saf |
| 22 | Electrical | Electric |
| 23 | Contract Services | Cont Svc |
| 29 | Automotive and Communications | Auto-Comm |
| 30 | Health Admin-Gen | HltAdm |
| 31 | Health Operations | HltOps |
| 32 | Health Quality and Performance | Fiscal |
| 33 | Detective | Detect |
| 34 | Patrol | Patrol |
| 35 | Records | Records |
| 37 | Adult Jail | Jail |
| 38 | Court Security | Ct Secur |
| 39 | Emergency Services | EmerSvcs |
| 40 | Special Services | SpecSvce |
| 41 | Enviro Health On-Site Program | EH OnSite |
| 42 | Enviro Health Licensed Facilities | EH Lic |
| 43 | Training | Traning |
| 44 | Other Law Enforcement | Other LE |
| 46 | Wellness Program | Wellness |
| 49 | Road-Operations | RdOps |
| 50 | Road-Shop | Shop |
| 52 | Deschutes On-Site Clinic | Clinic |
| 58 | Deschutes On-Site Pharmacy | Pharmacy |
| 60 | Road-Administration | RdAdmin |
| 61 | Planning - Current | Plan-Curr |
| 62 | Planning - Long Range | Plan-LR |
| 63 | Medical Team | Med Team |
| 64 | Intensive Youth & Hubs | Youth |
| 65 | Intellectual & Dev Disabilities | DD |
| 66 | Intensive Adult & Crisis | Int A &C |
| 67 | Adult & Child Access & Outpatient | A&C Out |
| 68 | Road-Engineering | Engineer |
| 69 | Road-Surveying | Survey |
| 71 | Community Corrections | Comm Cor |
| 72 | Community Safety & Restoration | CC Safe |
| 90 | Road-Vegetation | Vegetatn |
| 99 | Non-Division | Non-Div |