Below is an example of a Object Classification Budget for the City of Caribou. Every organization will have it's own unique coding system.
| Code | Description | Budget Current Year 2004 | Expended Current Year 2004 | Projected 2005 |
| Revenue | ||||
| 0100 | Program Fees | 27,000.00 | 22,432.00 | 27,000.00 |
| 0110 | Sport Field Rental | 6,000.00 | 5,700.00 | 5,500.00 |
| 0115 | Pool Rental | 1,000.00 | 1,100.00 | 1,200.00 |
| Total Revenue | 34,000.00 | 29,232.00 | 33,700.00 | |
| Expenses | ||||
| 0400 | Salaries - Full-time | 83,944.00 | 81,576.87 | 88,471.00 |
| 0405 | Salaries - Part-time | 35,976.00 | 33,644.00 | 37,216.00 |
| 0410 | Office Supplies | 2,400.00 | 2,365.17 | 2,500.00 |
| 0412 | Contracted Services | .00 | -1,935.00 | .00 |
| 0417 | Computer Maintenance | .00 | .00 | 685.00 |
| 0418 | Professional Dues | 195.00 | 175.00 | 200.00 |
| 0419 | Travel Expenses | 1,400.00 | 1,222.17 | 1,400.00 |
| 0420 | Training & Education | 650.00 | 574.00 | 650.00 |
| 0424 | Car Allowance | 2,800.00 | 2,786.44 | 2,800.00 |
| 0440 | Telephone | 2,500.00 | 2,428.27 | 2,300.00 |
| 0441 | Heating Fuel | 8,200.00 | 8,192.88 | 8,200.00 |
| 0442 | Electricity | 5,800.00 | 5,710.64 | 5,500.00 |
| 0443 | Water | 6,500.00 | 6,103.29 | 5,000.00 |
| 0444 | Sewer | 600.00 | 600.00 | 600.00 |
| 0445 | Building Supplies | 2,500.00 | 2,378.86 | 2,500.00 |
| 0446 | Building Maintenance | 2,500.00 | 3,354.77 | 3,000.00 |
| 0449 | Rent | 500.00 | 364.31 | 500.00 |
| 0451 | Vehicle Repairs | 800.00 | 1,179.95 | 1,200.00 |
| 0453 | Gas & Oil | 850.00 | 804.24 | 850.00 |
| 0470 | Water Tests | 96.00 | 54.00 | 96.00 |
| 0501 | Youth Center Equipment | 2,000.00 | 1,439.04 | 2,000.00 |
| 0502 | Rink Equipment | 100.00 | 108.66 | 100.00 |
| 0504 | Program Equipment | 3,900.00 | 3,823.00 | 3,900.00 |
| 0508 | Pool Supplies | 4,200.00 | 4,180.44 | 4,200.00 |
| 0509 | Trophies & Awards | 1,010.00 | 1,010.04 | 1,000.00 |
| 0510 | Pool Maintenance | 1,400.00 | 1,018.85 | 1,400.00 |
| 0701 | Health Insurance | 7,650.00 | 6,236.38 | 9,500.00 |
| 0709 | Property Insurance | 1,000.00 | 924.00 | 1,000.00 |
| Total Expenses | 179,471.00 | 177,270.27 | 193,552.00 |
[Class] [Creative Fiscal Management Lesson]
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2001 Northern Arizona University, ALL RIGHTS RESERVED