44500 Dues <strong>and</strong> Subscriptions - Fees for membership in pr<strong>of</strong>essional organizations <strong>and</strong> pr<strong>of</strong>essional groups, <strong>and</strong> subscriptions to technical journals, papers <strong>and</strong> magazines. 44600 thru 44799 Insurance - Liability, theft, property damage, fire, robbery <strong>and</strong> other non-personal, service-related insurance <strong>and</strong> surety bonds. 448XX Contract Services - Services performed by other than <strong>City</strong> employees, <strong>general</strong>ly on a contract, for engineering, architecture, cleaning, construction, maintenance, auditing, management consulting, <strong>and</strong> related services. 450XX Special Expense - Supplies, materials, services or activities peculiar to one function for which an account has not been created. Some examples are ammunition, automotive fuel, tires <strong>and</strong> parts, supplies for traffic paint, bookbinding, audio-visual supplies, special street materials or programs, some individual promotional <strong>and</strong> contributory activities <strong>of</strong> the <strong>City</strong>. 45105 Special Expense-Program Expense (Offset) –Reimbursable expenses for program related services <strong>and</strong> activities. 45301 Interest - Interest charges on any municipal obligation. 45400 thru 45402 Lease Payments - Rental payable to Civic Center Authority <strong>and</strong> other agencies to cover debt service requirements. 45500 Rental Charges - Departmental rental on Civic Center facilities, equipment rental <strong>and</strong> <strong>of</strong>f-site <strong>of</strong>fice leases. 45600 thru 45699 Interfund Transfers - Transfer to <strong>and</strong> from one function or fund to another, such as payments for operating deficits <strong>and</strong> working capital increases. Payments for services rendered are also included. 45900 Contingency - Funds for special requests authorized by <strong>City</strong> Council. 45998 IT&C Charges – Charges for services provided to city departments by the Information Technology & Communications department. 45999 Overhead - Charges for indirect costs at a predetermined rate. For FY 2006/07 the rate is 19.09% <strong>of</strong> personnel, maintenance <strong>and</strong> operation expenses. Equipment expense is budgeted as a separate line item. Page 516
(THIS PAGE INTENTIONALLY LEFT BLANK) Page 517