EL DORADO COUNTY CHART OF ACCOUNTS EXPENDITURES by drk68785

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									EL DORADO COUNTY

CHART OF ACCOUNTS

  EXPENDITURES
                             PREFACE


California Government Code Section 30200 required the State Controller to
prescribe uniform accounting procedures for counties. The result of which was
the issuance of the Accounting Standards and Procedures for Counties manual.
Chapter 6, External Financing Sources (revenues) and Chapter 7 Financing Uses
(expenditures) from that manual have been modified to incorporate the El Dorado
County chart of accounts into that document to create this accounting manual
for our internal departments and external agencies that utilize the County’s
accounting system.

Following are the expenditure subobject titles and the recommended usage of
each subobject. Usage is indicated either by explanation, example or both. In a
many cases the title alone is considered self-explanatory and indicative of usage.

Examples are of two types and are grouped as follows:

    Under Include are examples of the type of expenditure that should be posted
    to this subobject.

    Under Do not include are examples of the types of expenditures that should
    not be posted to this subobject, and the subobject to which they should be
    posted.


Where applicable, notations have also been made for those subobjects that will
affect the type of income reported for 1099 purposes.




                                     2
         SALARIES AND EMPLOYEE BENEFITS - 30

SALARIES AND WAGES                                                          300
3000 Permanent Employees/Elected Officials
     Include:
            Regular salary
            Premium pay
            Compensation to prisoners and inmates for services rendered
            Vacation and sick leave pay
     Do not include:
            Payments to independent contractors - Post to PROFESSIONAL
     SERVICES subobject that most closely identifies the service being provided in
     order to capture the income correctly for 1099 reporting.
            Allowances for incidentals to prisoners and court wards - Post to “Support
     and Care of Persons”, subobject 5000.

3001 Temporary Employees
3002 Overtime
3003 Standby Pay
3004 Other Compensation
     Include:
           Boot Allowance
           Certificate Pay
           Dog Handler Pay
           Foreman Pay
           Management Leave Payoff
           Shooting Bonus
           Shift Differential
           Sick Leave Payoff
           Tool Allowance
           Uniform Allowance
           Vacation Payoff

      Do not include:
             Payments to vendors for uniforms and related allowances - Post to
      “Clothing and Personal Supplies, subobject 4020; “Fire Turnouts, subobject 4021;
      or “Uniforms, subobject 4022.


3005 Tahoe Differential
3006 Bilingual Pay
3007 Hazard Pay



                                           3
   SALARIES AND EMPLOYEE BENEFITS - Continued

RETIREMENT                                                                        302
Includes the county’s share of the expense of employee retirement programs.
3020 Employer Share - Employee Retirement
3021 Employer Share - O.A.S.D.I.
3022 Employer Share - Medi Care



EMPLOYEE GROUP INSURANCE                                                          304
Includes the county’s share of employee group insurance programs for employer’s share
of health, dental, life and accident insurance.
3040   Employer Share - Health Insurance
3041   Employer Share - Unemployment Insurance
3042   Employer Share - Long Term Disability Insurance
3043   Employer Share - Deferred Compensation
3044 Employer Share - Vision Insurance
3045 Retiree Health – Operating Engineer’s Premium
3046 Retiree Health – Defined Contributions



WORKERS’ COMPENSATION INSURANCE                                                   306
Includes the Worker’s Compensation premiums paid by the county
3060 Employer Share - Worker’s Compensation Insurance.



OTHER BENEFITS                                                                    308
Includes employee benefits not included in the other subobjects.
3080 Flexible Benefits
3081 Flexible Benefits – 1099
       Not for internal county use. Include taxable benefit payments to retirees from non-
       county agency.




                                            4
                   SERVICES AND SUPPLIES - 40

Agriculture                                                                     400
4000 Agriculture
     Include:
           Animal medicines and serums
           Ear tags
           Fertilizer
           Forage
           Insecticides
           Livestock registration
           Nursery stock
           Peat moss
           Pest abatement supplies
           Seed
           Topsoil
           Weed killer
      Do not include:
            Any of the above used in building and grounds maintenance — Post to
      “Maintenance Building – Supplies”, subobject 4197.
            Agricultural disinfecting and exterminating services — Post to “Professional
      Services” subobject 4300 due to 1099 reporting requirement.
            Custom farming services — Post to “Professional Services”, subobject
      4300 due to 1099 reporting requirement.

Clothing and Personal Supplies                                                  402
Includes items for personal use, including safety appliances:
             Badges, Chevrons
             Belts
             Buttons
             Combs
             Facial tissue
             Gloves
             Goggles, masks
             Gowns
             Helmets
             Raincoats
             Rubber boots
             Sewing supplies
             Shoes
             Slippers
             Tobacco
             Toilet articles
                                            5
           SERVICES AND SUPPLIES — Continued

             Uniforms
             Yardage

4020 Clothing and Personal Supplies
4021 Fire Turnouts
           Use for fire safety clothing when greater budget detail is desired otherwise
     — Post to “Clothing and Personal Supplies”, subobject 4020.
      Do not include:
            Allowance payments to employees — Post to “Salaries, Other
      Compensation”, subobject 3004 in the absence of an accountable plan.
4022 Uniforms
            Use for uniforms when greater budget detail is desired, otherwise — Post
     to “Clothing and Personal Supplies, subobject 4020.
      Do not include:
            Allowance payments to employees — Post to “Salaries, Other
      Compensation”, subobject 3004 in the absence of an accountable plan.


Communications                                                                    404
4040 Telephone Company Vendor Payments
      Include:
            Telephone, telegraph and teletype services paid directly to outside
      vendors.
            Messenger services paid directly to outside vendors.
      Do not include:
            Radio repair services and supplies — Post to “Maintenance Equipment –
      Telephone / Radio”, subobject 4142.
            Rental of communication equipment — Post to “Rents and Leases—
      Equipment”. Subobject 4420.


4041 County Pass Thru Telephone Charges to Departments
     Include:
           Telephone call charges and other “pass through” vendor charges billed to
     county departments by Communications.
      Do not include:
            Payment to vendors — Post to “Telephone Company Vendor Payments”,
      subobject 4040 for 1099 reporting purposes.



                                           6
           SERVICES AND SUPPLIES — Continued

4042 Radio Vendor Payments
       Include:
             Radio and microwave services paid directly to outside vendors.
4043 Central Dispatch Contract
           Include payments for dispatch service contracts with County, CDF, USFS,
           etc.



Food                                                                            406
Includes nutriments and beverages for human consumption, either (a) presently suitable
for consumption or kitchen processing, or (b) not presently suitable, such as livestock
and poultry, but intended for ultimate conversion and use as food by the purchasing
budget unit.


4060 Food and Food Products
     Include:
           Candy, confectionery
           Cereals, cereal products
           Cocoa, cocoa products
           Coffee substitute
           Eggs, egg products
           Live animals, poultry, fish, meat, and related by-products
           Feed for live animals, poultry and fish
           Milk, milk products
           Oleomargarine
           Soft drinks
           Spices, salt
           Sugar, sugar products
           Tea
           Vegetable, vegetable products

       Do not include:
             Draft, breeding and dairy animals — Post to “Fixed Assets, Equipment”,
       subobject 6040.
             Dietary supplements — Post to “Medical, Dental and Laboratory Supplies”,
       subobject 4200.
             Spirituous, malt or vinous liquors — Post to “Medical, Dental and
       Laboratory Supplies”, subobject 4200.
             Meals furnished jurors — Post to “Jury and Witness Expense”, subobject
       4120.

                                           7
           SERVICES AND SUPPLIES — Continued

            Meals furnished indigents — Post to “Support and Care of Persons”,
      subobject 5000.

4061 Meat and Meat Products
           Use for meat and meat products when greater budget detail is desired,
     otherwise — Post to “Food and Food Products”, subobject 4060.


Household Expense                                                            408
4080 Household Expense
      Include:
      (1) Kitchen and dining service:
              Chinaware
              Cooking, baking, meat cutting utensils and supplies
              Cutlery
              Glassware
              Napkins
              Tablecloths
      (2) Bedding:
              Bedspreads
              Blankets
              Mattresses
              Pillows
              Pillowcases
              Sheets
      (3) Laundry:
              Clothespins
              Detergents, soaps and washing compounds
              Laundry bags
              Marking ink
      (4) Other:
              Brooms, mops, wax and cleaners
              Clothes lockers
              Curtains, drapes, rugs (when not capitalized)
              Disinfectants
              Drinking water
              Garbage cans
              Hot plates, small heaters
              Soap
              Toilet tissue
              Towels

                                           8
           SERVICES AND SUPPLIES — Continued

      Do not include:
            Supplies issued to individuals for personal use — Post to “Clothing and
      Personal Supplies”, subobject 4020.
            Contract services for outside laundry — Post to “Household Expense -
      Laundry”, subobject 4083.
            Contract services for janitorial / custodial services — Post to “Household
      Expense - Janitorial / Custodial Services”, subobject 4086.
            Contract services for refuse disposal — Post to “Household Expense -
      Refuse Disposal”, subobject 4085.
            Contract services for Extermination / Fumigation Services — Post to
      Household Expense - Extermination / Fumigation Services”, subobject 4087.

4081 Household Expense - Paper Goods
           Use for Household Expense – Paper Goods when greater budget detail is
     desired, otherwise — Post to “Household Expense”, subobject 4080.

4082 Household Expense - Other
           Use for applicable household expense if greater budget detail is desired
     otherwise — Post to “Household Expense”, subobject 4080.

4083 Household Expense - Laundry
           Use only for outside laundry, dry cleaning services. All charges are subject
     to 1099 reporting as non-employment compensation.

4084 Household Expense - Expendable Equipment
           Use for cooking utensils such as pots, pans, knives, hot plates, heaters,
     blenders, etc., if more detail is desired, otherwise use subobject 4080.

4085 Household Expense - Refuse Disposal
           Use only for outside garbage and refuse services. All charges are subject
     to 1099 reporting as non-employment compensation.

4086 Household Expense - Janitorial / Custodial Services
           Use only for outside janitorial and custodial services. All charges are
     subject to 1099 reporting as non-employment compensation.

4087 Household Expense - Extermination / Fumigation Services
           Use only for outside extermination or fumigation services. All charges are
     subject to 1099 reporting as non-employment compensation.


                                           9
           SERVICES AND SUPPLIES — Continued

Insurance                                                                         410
4100 Insurance Premium
     Includes departmental charges for liability insurance that is cost applied by Risk
     Management.
      Include:
            Fire
            Burglary
            Collision
            Public liability
            Property damage
            False arrest
            Malpractice
            Boiler
            Individual and blanket bonds
            Forgery
            Money and securities
      Do not include:
               County share of employee group insurance — Post to “Salaries and
         Employee Benefits, Employee Group Insurance”, subobject 3040.


4101 Insurance – Additional Liability
           Include payments to insurance carriers for excess insurance coverage.

4102 Insurance - CSA
            Include payments to insurance carries for additional coverage for zones
     within County Service Area.

4103 Insurance - Board of Directors Special District
            Include payments to insurance carries for independent special districts for
     Errors and Omission general liability coverage, director health premiums.

4104 Insurance - Current Year Claims
            Include payments by Risk Management to health providers such as Blue
     Shield, Delta Dental and the County’s claims administrators.




Jury and Witness Expense                                                          412
4120 Jury and Witness Expense

                                           10
           SERVICES AND SUPPLIES — Continued


      Include:
            Fees and expenses of jurors, witnesses and interpreters. (Criminal cases
      only)
            Meals, transportation and hotel accommodations for jurors. For out of
      pocket reimbursements for meals — Post to “Jury Expense Meals”, subobject
      4123, which is not 1099 reportable.
            Fees and expenses of coroners’ juries.
      Do not include:
            Psychiatric services — Post to “Professional and Specialized Services”,
      subobject 4323.

Use of the following subobjects is optional. However, when more detailed budgetary
control is desired one of the following subobjects may be applicable:
4121 Jury Expense - Civil
4122 Jury Expense - Criminal
4123 Jury Expense – Meals
             Include out-of-pocket reimbursements for the cost of meals. This subobject
     is not 1099 reportable.
4124 Witness Fee
4125 Jury Mileage – Civil
4126 Jury Mileage – Criminal
4127 Grand Jury Expense



Maintenance – Equipment                                                            414
Includes expenditures for keeping equipment, whether capitalized or not, in efficient
operating condition.

4140 Maintenance—Equipment
     When the vendor includes both parts and labor in one invoice for the service
     provided, use this subobject to record the charge since the service is 1099
     reportable as non-employment compensation.
      Include:
            Automotive supplies, such as lubricating oil, light bulbs, spark plugs,
            antifreeze, grease, polish, brake fluid, seat covers, skid chains, batteries,
            tires and tubes, fan belts, filters.
            Contractual repairs, overhauls.
            Radio repair services and supplies.
                                            11
          SERVICES AND SUPPLIES — Continued


              Repair parts.
       Do not include:
              Purchases of parts and supplies only — Post to “Maintenance Equipment
       Parts”, subobject 4145.

When greater budget detail is necessary use one of the following:
4141 Maintenance - Office Equipment
           Include maintenance service contracts for printers, scanners, and other
     business machines.
4142 Maintenance - Telephone / Radio
           Radio repair services and supplies.
4143 Maintenance - Service Contracts
           Include maintenance contracts that are not charged elsewhere.
4144 Maintenance – Computer System Supplies
           Use for maintenance service contracts for computers.
4145 Maintenance – Equipment Parts
           Use only for the purchase of parts or out-of-pocket reimbursements. This
     subobject is not 1099 reportable.



Maintenance - Vehicles and Heavy Equipment                                        416
The following subobjects were established for DOT/Fleet in order to provide a more
detailed tracking of various maintenance expenses for their vehicle repair shop.
4160 Maintenance Vehicles - Service Contracts
4161 Maintenance Vehicles - Parts / Direct Charge
4162   Maintenance Vehicles - Supplies
4163   Maintenance Vehicles - Inventory
4164   Maintenance Vehicles - Tires and Tubes
4165   Maintenance Vehicles - Oil and Grease



Maintenance - Building and Improvements                                           418
Includes expenditures for maintaining the useful life of buildings and improvements.
4180 Maintenance – Buildings and Improvements
     Include:
           Electrical and plumbing services

                                           12
          SERVICES AND SUPPLIES — Continued

             Fire extinguisher refills
             Gardening services
             Heating and cooling system repairs
             Minor Alterations
             Painting services
       Do not include:
              Lawnmowers, edgers, shears, ladders, etc. — Post to “Small Tools and
       instruments, subobject 4460 if the unit cost is less than $100.” Post to
       “Minor Equipment”, subobject 4461 if the unit cost is between $100 and $1,500.
              Water, electricity, gas, etc. — Post to “Utilities”, subobject 4620.
              Road contractual services — Post to “Road Maintenance and
       Construction”, subobject 4303.
              Road supplies — Post to “Special Departmental Expense” subobjects 4560
       through 4575 based upon the desired detail needed for budget purposes.



Use one of the following maintenance subobjects that identifies more specifically
the activity when greater budgetary detail is necessary. Each of the following subobjects
is 1099 reportable as non-employment compensation.

4181 Maintenance - Meeting and Office Center
4182 Maintenance - Rental Property
4183   Maintenance - Grounds
4184   Maintenance - Cemetery
4185   Maintenance – Park
4186   Maintenance - Lake
4187   Maintenance - Trail
4188 Maintenance - Dam
4189 Maintenance - Water System
4190   Maintenance - Drainage
4191   Maintenance – Roads
4192   Maintenance – Lighting
4193   Maintenance – Installation Customer Meter
4194 Maintenance – Customer Meter
4195 Maintenance – Treatment Plant 1
4196 Maintenance – Treatment Plant 2



                                           13
           SERVICES AND SUPPLIES — Continued


4197 Maintenance – Building Supplies
           This subobject is not 1099 reportable. Use only for the purchase of
     materials and supplies such as those listed.
       Include:
             Awnings
             Boiler compounds
             Electrical and plumbing supplies
             Light globes, fuses
             Nursery stock
             Painting supplies
             Replacement parts which do not result in a betterment
             Weed and pest control supplies


4198 Maintenance – Roads FEMA



Medical, Dental and Laboratory Supplies                                          420
Includes all types of laboratory supplies.


4200 Medical, Dental and Laboratory Supplies.
     Include:
           Alcohol
           Animals, fish, insects for laboratory tests
           Antiseptics
           Antitoxins
           Artificial limbs
           Blood plasma
           Crime laboratory supplies
           Dentures
           Dietary supplements
           Drugs
           Embalming supplies
           Eyeglasses
           Grinding compounds
           Hypodermic needles
           Laboratory enamelware, glassware
           Laboratory scales
           Medical and dental instruments
           Medical gasses

                                             14
          SERVICES AND SUPPLIES — Continued

            Medicines
            Medical soap
            Narcotics
            Pharmaceuticals
            Road materials testing supplies
            Rubber gloves, sheets
            Spirituous, malt or vinous liquors
            Splints
            Syringes
            X-ray film
      Do not include:
            Any of the above given as part of the assistance program — Post to an
      appropriate “Support and Care of Persons” subobject.

4201 Medical Supplies - Field


Memberships                                                                        422
4220 Memberships
           Includes memberships in societies, associations of officials, trade
     associations and other organizations that issue official publications.

4221 Memberships - Legislative Advocacy
             Includes memberships in organizations that are involved in lobbying
     activities.




Miscellaneous Expense                                                              424
Includes infrequent or minor expenditures, not limited in incidence to any particular
department, which are not classified in any other subobject. Care should be exercised
that this account is not used for expenditures which may be properly posted to one of the
other subobjects.


4240 Miscellaneous Expense
           Unidentifiable inventory overages and shortages.
4241 Cash Shortage
           Use for departmental charges for approved replenishment of change
     drawers and other cash shortages.

                                           15
          SERVICES AND SUPPLIES — Continued

Office Expense                                                           426
Includes expenses for office-type supplies.


4260 Office Expenses
     Include:
            Accounting and report forms
            Binders, docket books
            Book binding and repair
            Books, manuals
            Bottled drinking water
            Dictaphone supplies
            Drafting paper
            Envelopes, stamped envelopes
            Filing supplies
            Floppy disks
            Letterheads
            Letter scales
            Microfiche
            Microfilm
            Office machine ribbons
            Paper
            Paper clips
            Parcel post
            Pencils
            Pencil sharpeners
            Pens
            Post cards
            Photography supplies
            Printing and binding
            Punch cards, tabulating forms
            Receipts, receipt books
            Reproductions and blueprints
            Rubber stamps
            Scissors
            Scotch tape
            Small staplers, dating and numbering machines
            Stamps
            Subscriptions to magazines, periodicals, clipping services
            Wastebaskets



                                              16
          SERVICES AND SUPPLIES — Continued

      Do not include:
            Film developing — Post to “Film Development and Photography Supplies”,
      subobject 4506.
            Books and periodicals for circulating library use, their repair and bindings
      — Post to “Library Circulating Library Books”, subobject 4516.


4261 Postage
     Include:
            Postage charges cost applied from General Services to county
     Departments
           Metered postage
           Parcel post
           Registered mail
           Special delivery
      Do not include:
             P.O. Box Rental — Post to “Rent and Lease Equipment”, subobject
      4420.
             Postage meter replenishment for General Services Mail — Post to
      “Bulk Postage Purchase Offset”, subobject 4551.

4262 Software
     Include:
              Software such as database, spreadsheet, word processing programs, pdf
     utilites, etc.
      Do not include:
            Software license — Post to “Software License”, subobject 4529.
4263 Subscription / Newspaper / Journals
           Include various subscriptions, newspapers and journals when greater
     budgetary detail is desired, otherwise — Post to “Office Expense”, subobject
     4260.
4264 Books / Manuals
           Include books and manuals when greater budgetary detail is desired,
     otherwise — Post to “Office Expense”, subobject 4260.
4265 Law Books
            Include law books when greater budgetary detail is desired, otherwise —
     Post to “Office Expense”, subobject 4260.
4266 Printing / Duplicating Services
            Include printing and duplicating services provided by an external vendor.
     This service is subject to 1099 reporting as non-employment compensation.


                                          17
           SERVICES AND SUPPLIES — Continued

4267 Library On-line Subscriptions
           Include library book and periodical subscriptions renewals that have been
     processed on-line.



Professional and Specialized Services                                                 430
Includes most professional and skilled services. In a few cases services of this type are
excluded, being more properly included under subobject titles indicating the purpose of
the expenditure.

Any of the following incurred in connection with the acquisition of fixed assets, i.e.,
appraisals, architectural services, etc. are capitalized.

4300 Professional and Specialized Services
     Each of the following is non-employment compensation for 1099 reporting:
       Include:
             Actuarial studies
             Aerial surveys
             Appraisals
             Architectural services
             Armored car service
             Artists’ fees
             Auditing and accounting
             Bounties
             Burial services
             Chemical analyses
             Clerical services
             Consultations
             Data processing services
             Engineering services
             Fees paid Humane Society
             Fiscal agents’ fees
             Lecture and musical services
             Management, salary surveys
             Materials testing
             Microfilm services
             Outside animal boarding expense
             Outside defense counsel, legal services
             Reporting and transcribing
             Road construction and maintenance contracts


                                             18
           SERVICES AND SUPPLIES — Continued

             Technical identification services
             Weighing and measuring services

       Do not include:
              Messenger services — Post to communications “Telephone
       Company Vendor Payments, subobject 4040.
              Radio technical services — Post to communications “Radio Vendor
       Payments”, subobject 4042.
              Custodial services – Post to “Janitorial / Custodial Services”, subobject
       4086.
              Service contracts for equipment maintenance — Post to “Maintenance
       Service Contracts”, subobject 4143.
              Service contracts for maintenance of buildings and improvements — Post
       to “Maintenance Buildings and Improvements”, subobject 4180.
              Disinfecting and exterminating services — Post to “Extermination /
       Fumigation Services”, subobject 4087.


Use one of the following professional service subobjects that identifies more
specifically the service provided when greater budgetary detail is necessary and to
record the appropriate type of income for 1099 reporting.

Each of the following is non-employment compensation for 1099 reporting:
4301 Design and Architectural Service
4302 Construction and Engineering Contracts
4303 Road Maintenance and Construction
4304 Agency Administration Fee
4305 Auditing and Accounting Services
4306 Collection Services
4307 Microfilm Services
4308 External Data Processing Services
4309 Statewide Automated Child Support System (SACSS) - DA/FS
4310   Contractual Services Program
4311   Assigned Judge
4312   Arbitrator
4313   Legal Services
4314 Contract Public Defender


                                           19
          SERVICES AND SUPPLIES — Continued


4315 Contract Legal Attorney
4316 Appointed Counsel – Juveniles
4317 Criminal Investigation
4318   Interpreter
4319   Verbatim Report – Contract
4320   Verbatim Report – Transcription
4321   Miscellaneous Trial


Each of the following is medical and health care payments for 1099 reporting:
4322 Medical and Sobriety Examinations
4323 Psychiatric Medical Services
4324   Medical, Dental, Lab, & Ambulance Services
4325   AB75 – Hospital
4326   AB75 – Physicians
4327   Emergency Medical Service (EMS) – Hospital
4328 Emergency Medical Service (EMS) – Physican



Each of the following is non-employment compensation for 1099 reporting:
4329   Probation - Non Government Agency Assist
4330   Food Stamp Service
4331   Homemaker Other Services
4332   Service Connect Expense
4333   Burial Services
4334 Fire Prevention and Inspection
4335 El Dorado County (EDC) Department or Agency
4336 El Dorado County (EDC) Support Services
4337   Other Governmental Agencies
4338   Third Party Administrator - Risk Management
4339   Environmental Impact Report (EIR) Contract
4340   Capital Improvement Project


                                           20
           SERVICES AND SUPPLIES — Continued

Each of the following is not used for 1099 reporting:
4341 Service Connect: Expenses
4342 Bailiff Services
4343 Perimeter Security


Each of the following is non-employment compensation for 1099 reporting:
4344 Resident Firefighter Program
4345 Special District Director Services
4346 Registered Contractor per diem
4347 Certified Contractor per diem
4348 Non-registered Contractor per diem
4349 Non-certified Contractor per diem
4350 ASL Contractor per diem


The following is medical and health care payments for 1099 reporting:
4351 Jail Medical Overruns

The following is non-employment compensation for 1099 reporting:
4353 CEQA Litigation Services


Publication and Legal Notices                                                    440
Includes expenses for the publication of legally required notices and reports.

4400 Publications and Legal Notices.
     Include:
          Tax sale notices
          Delinquent tax lists
          Employment opportunities
          Planning commission hearings
          Public administrator’s semi annual report
          Transfer of unclaimed refundable taxes
          Proceedings of board of supervisors
          Budgets
          Crop reports
          Financial reports
          Ordinances
          Bond sale notices
          Bids for purchases
                                         21
          SERVICES AND SUPPLIES — Continued

          Advertising impounded animals
      Do not include:
             Advertising county resources — Post to “Special Departmental Expense”,
      subobject 4500.
         Printing and binding lists of registered voters, printing ballots — Post to
      “Special Departmental Expense”, subobject 4500.


Rents and Leases – Equipment                                                       442
Includes rents and leases paid for the use of equipment and other articles.

4420 Rents and Leases — Equipment
     Include:
           Amounts paid under operating lease agreements.
           Alarm system (tied to police, fire or alarm service company).
           Rent of communication equipment.
           Rent of films, exhibits, models.
           Cable TV rental.
     Do not include:
           Rent or lease of cars and trucks — Post to “Rent or Lease Vehicle”,
     subobject 4605.
           Telephone service — Post to communications “Telephone Company
     Vendor Payments”, subobject 4040.

4421 Security System
            Include alarm system and security systems when greater budgetary control
     is desired, otherwise — Post to “Rents and Leases Equipment”, subobject 4420.
4422 Rent and Lease – Computer Equipment




Rents and Leases - Buildings and Improvements                                      444
Includes rents and leases paid for the use of land, structures and improvements.


4440 Rents and Leases — Buildings and Improvements
     Include:
             Amounts paid under operating lease agreements.
             Rent of polling places.
             Storage charges.

                                           22
           SERVICES AND SUPPLIES — Continued

       Do not include:
              Non-removable leasehold improvements — Post to “Leasehold
       Improvements”, subobject 6025.
              Amounts to be paid under capital lease agreements — Post to
       “Retirement of Other Long-Term Debt”, subobject 5060


Small Tools, Instruments and Minor Equipment                                          446
Include minor equipment of insufficient life or value to require classification as a fixed
asset, and replacement parts of such tools and instruments.


4460 Small Tools and Instruments
       Include tools and equipment with a unit acquisition cost less than $100.
       Include:
              1) Carpentry, machine and general purpose tools:
                     Bits
                     Calipers
                     Chisels
                     Cutters
                     Drills
                     Files
                     Flashlights
                     Gauges
                     Hammers
                     Handsaws
                     Ladders
                     Lanterns
                     Levels
                     Oil cans
                     Paint brushes
                     Picks
                     Reamers
                     Screwdrivers
                     Shovels
                     Tool-boxes
                     Wheelbarrows
                     Wrenches
              (2) Drafting, engineering and surveying tools:
                     Curve sets
                     Drawing instruments
                     Hand compasses
                     Measuring tapes
                                              23
          SERVICES AND SUPPLIES — Continued
                    Plumb bobs
                    Rods
                    Sextants
                    Slide rules
             (3) Gardening tools:
                    Garden hoses
                    Hand lawnmowers, edgers
                    Hoes
                    Planters
                    Pruning shears
                    Rakes
                    Sprayers
             (4) Other specialized tools and instruments:
                    Art and craft
                    Barbering
                    Blacksmith
                    Electrician
                    Metal working
                    Plumbing
                    Tailoring
                    Weighing and measuring
      Do not include:
             Medical, dental and laboratory instruments — Post to “Medical, Dental and
      Laboratory Supplies”, subobject 4200.
             Safety devices, such as belts, goggles, helmets — Post to “Clothing and
      Personal Supplies”, subobject 4020.
             Supplies such as nails, bolts, oxygen, welding rod — Post to “Maintenance
      Building Supplies”, subobject 4197.

4461 Minor Equipment
             Include equipment with a unit acquisition cost between $100 and $1,500.
4462 Computer Equipment
         Include computer equipment with a unit acquisition cost less than $1,500.
4463 Telephone and Radio Equipment
           Include telephone and radio equipment with a unit acquisition cost less
     than $1,500.
4464 Law Enforcement Equipment
           Include law enforcement equipment with a unit acquisition cost less than
     $1,500.




                                          24
              SERVICES AND SUPPLIES — Continued

4465 Vehicle Equipment
             Include miscellaneous accessories installed on vehicle such as bumpers,
     partitions, gun mounts, racks, seats, scanners, spotlights, etc., with a unit
     acquisition cost less than $1,500.




Special Departmental Expense                                                      450
Includes comparatively specialized supplies and services, generally peculiar to one or a
few departments, for which an account has not otherwise been provided:


4500 Special Departmental Expense
      Include:
            Advertising county resources
            Ammunition
            Athletic supplies
            Demonstration materials
            Detective expense
            Dog food
            Disposal of animal carcasses
            Educational training including related expenses
            Election officers
            Election expenses
            Film development supplies and expenses
            Fingerprinting supplies
            Fireworks
            Games and puzzles
            Handcuffs
            Hoses, couplings, nozzles
            Instruction courses
            Phonograph records
            Pound supplies
            Printing & binding lists of registered votes
            Printing ballots
            Road materials
            Service pins
            Shipping supplies
            Unclassified expenditures from district attorney’s and sheriff’s special fund



                                           25
           SERVICES AND SUPPLIES — Continued

The following is non-employment compensation for 1099 reporting:
4501 Special Projects

The following is not subject to 1099 reporting:
4502 Educational Materials


Each of the following is non-employment compensation for 1099 reporting:
4503 Staff Development
4504 Educational Training - Board of Directors
4505 SB 924 - Transportation and Travel


Each of the following is not subject to 1099 reporting:
4506 Film Development and Photography Supplies
4507 Fire and Safety Supplies


Each of the following is non-employment compensation for 1099 reporting:
4508 Snow Removal
4509 Detective Expense


The following is not subject to 1099 reporting:
4510 District Attorney – DA


The following is non-employment compensation for 1099 reporting:
4511 Elections Outreach


Each of the following is not subject to 1099 reporting:
4512 Print Shop Inventory - General Services
4513 Central Stores Inventory – General Services
4514 Bulk Postage Purchase – General Services
4515 Bulk Fuel Purchase Fleet
4516 Library – Circulating Library Books
4517 Library – Adult / Audio Visual
4518 Library – Subscriptions
4519 Library – Microfilm Purchase
                                            26
           SERVICES AND SUPPLIES — Continued


Each of the following is rents and leases income for 1099 reporting:
4520 Housing Assistance Payment (HAP) - Rentals
4521 Housing Assistance Payment (HAP) - Portable Rent to Other Counties


Each of the following is non-employment compensation for 1099 reporting:
4522 Housing Assistance Payment (HAP) - Portable Administration Fee
4523 Housing Assistance Payment (HAP) - Housing Damage Claim
4524 Family Self Sufficiency (FSS) Escrow Account
4525 Special Planting - EDC Resource Conservation District (EDCRCD)
4526 Nevada Projects
4527 Regan Beach West


Each of the following is not subject to 1099 reporting:
4528 Release of Funds - Special District
4529 Software License
4530 Water Treatment Chemicals


The following is non-employment compensation for 1099 reporting:
4531 Precinct Board Compensation

The following is not subject to 1099 reporting:
4532 Client Program Services

The following is medical and health care payments for 1099 reporting:
4533 Client Medical Services


Each of the following is not subject to 1099 reporting:
4534 Ammunition
4535 HAP – Utility Reimbursement


Each of the following is non-employment compensation for 1099 reporting:
4536 Retirement Benefit
4537 Enforcement – River Management Plan

                                            27
           SERVICES AND SUPPLIES — Continued

The following is not subject to 1099 reporting:
4538 Board and Care Reimbursement

The following is non-employment compensation for 1099 reporting:
4539 Contracted Care Management Services

Each of the following is not subject to 1099 reporting:
4540 Staff Development Reimbursement (not 1099)
4541 Fire Prevention Supplies
4542 Library: Video


Special Departmental Expense: General Service Offsets              455
Each of the following is not subject to 1099 reporting:
4550 Central Stores Inventory Offset
4551 Bulk Postage Purchase Offset


Special Departmental Expense: Road Materials                       456
Each of the following is not subject to 1099 reporting:
4560 Road: Bridge Materials
4561 Road: Guardrails
4562 Road: Marking Supplies


The following is non-employment compensation for 1099 reporting:
4563 Road: Materials Testing


Each of the following is not subject to 1099 reporting:
4564 Road: Herbicide
4565   Road: Chips
4566   Road: Plant Mix
4567   Road: AB Rock
4568   Road: Crack Filler
4569   Road: Culverts
4570 Road: Emulsion
4571 Road: Signs
                                            28
           SERVICES AND SUPPLIES — Continued

4572   Road: Beads
4573   Road: Paint
4574   Road: Salt and Sand – Snow Removal
4575   Road: Signal Materials


Each of the following is non-employment compensation for 1099 reporting:
4590 Road: Hauling Plant Mix
4591 Road: Hauling AB Rock

Special Departmental Expense: 1099                                                459
The following are for use by Auditor’s Office only.

4597 Special Departmental Expense – Backup Withholding
4598 Special Departmental Expense – Attorney Proceeds (1099 subobject only)
4599 Special Departmental Expense – Other Income (1099 subobject only)



Transportation and Travel                                                         460
Includes the transportation of persons and things, except where other services furnished
in conjunction with transportation comprise the major portion of the charge, or where the
transportation is more appropriately included under subobject titles indicating purposes.


4600 Transportation and Travel
       Include:
               Central garage services
               Delivery services
               Freight, express and other transportation charges not chargeable to a
       commodity purchased
               Gasoline, diesel fuel, except when purchased for central garage
               Leased or hired vehicles
               Reimbursement for private car use
               Reimbursement for meals, lodging, conference expenses, bridge tolls;
       train, bus, air fares; any other authorized travel expense
               Transportation of prisoners and court wards
       Do not include:
               Ambulance service — Post to “Medical, Dental, Lab and Ambulance
       Services”, subobject 4324.


                                            29
              SERVICES AND SUPPLIES — Continued

                Armored car service — Post to “Professional and Specialized Services”,
       subobject 4300.
                Transportation of indigents — Post to support and care of persons
       “Transportation Services or Transportation Expenses”, subobjects 5010 and
       5011, respectively.
                Purchases for central garage vehicles — Post to “Fuel Purchases”,
       subobject 4606.
                Gasoline, diesel fuel, etc. used for off-highway purposes by Road
       Department — Post to appropriate subobject within maintenance vehicle and
       heavy equipment subobjects 4160 – 4165.
                Natural gas, butane, fuel oil, etc. used for heating/cooling purposes — Post
       to “Utilities”, subobject 4260.


4601 Volunteer - Transportation and Travel
4602 Employee - Private Auto Mileage
4603   Court Interpreter - Private Auto Mileage
4604   Volunteer - Private Auto Mileage
4605   Vehicle - Rent or Lease
4606   Fuel Purchases
4607 Mileage Rate Rebate




Utilities                                                                           462
4620 Utilities
     Include:
             Coal, wood
             Electricity
             Heating and cooling supplies for county buildings
             Natural gas, butane, fuel oil
             Street lighting on county grounds
             Water
     Do not include:
             Refuse disposal — Post to household expense – “Refuse Diposal”,
     subobject 4085.
             Sewage disposal – Post to household expense – “Refuse Disposal”,
     subobject 4085.
             Telephone service — Post to communications – “Telephone Company
     Vendor Payments”, subobject 4040.


                                            30
           SERVICES AND SUPPLIES — Continued


4621 Utilities - Nutritional Sites
             Include utility charges for nutrition meal rental sites.




                                             31
                          OTHER CHARGES - 50

Support and Care of Persons                                                      500
Includes cash or necessities furnished indigents or others for whom the county has
assumed the burden of support.
       Include:
             Allowances for incidentals to prisoners and court wards.
             Contract nursing and housekeeping services for welfare cases.
             Groceries, clothing and supplies for indigents.
             Meals and lodging.
             Medical and dental supplies furnished public assistance recipients.
             Payment for care in foster homes and private institutions.
             Payment of rents and utilities for indigents.
             Public assistance payments.
             Reimbursement to other governmental agencies for care and
       transportation of prisoners.
             Reimbursement to State for care of county inmates in State institutions.
             Transportation of indigents.
             Maternity and adoption expense.

      Do not include:
            Support and care in county institutions — Post to applicable subobjects.

The specific subject used will be dependent upon program services provided to clients,
the cost reporting that department must complete for the funding agency, and to
correctly record the appropriate type of income for 1099 reporting.

The following is non-employment compensation for 1099 reporting:
5000 Support and Care of Persons


Each of the following is medical and health care payments for 1099 reporting:
5001 Hospital Emergency Care
5002 Institute for Mental Disease - Mental Health
5003 Medi Cal Managed Care - Mental Health


Each of the following is not used for 1099 reporting:
5004 Resident Expense - General Relief
5005 Cash Aid - General Relief




                                            32
                      OTHER CHARGES - Continued


Each of the following is non-employment compensation for 1099 reporting:
5006 Child Care
5007 Independent Living Program (ILP): Services


The following is not used for 1099 reporting:
5008 Independent Living Program (ILP): Expenses


The following is rents and leases income for 1099 reporting:
5009 Housing


The following is non-employment compensation for 1099 reporting:
5010 Transportation Services

The following is not used for 1099 reporting:
5011 Transportation Expenses


The following is non-employment compensation for 1099 reporting:
5012 Ancillary Services


The following is not used for 1099 reporting:
5013 Ancillary Expenses

The following is medical and health care payments for 1099 reporting:
5014 Health Services


Each of the following is not used for 1099 reporting:
5015 CW: Two Parent Families
5016 CW: Zero Parent / All Other Families
5017 Foster Care




                                            33
                 OTHER CHARGES – Continued


5018 Aid to Adoption

The following is non-employment compensation for 1099 reporting:
5019 Special Circumstances Allowances

Each of the following is not used for 1099 reporting:
5020 Refugee Cash Assistance
5021 Kinship Guardian
5022 County Foster Care
5023 Adoption Expenses/Training
5024 IHSS Health Benefit Costs



Bond Redemptions                                                                     504
5040 Bond Redemptions
     Includes redemption of matured and called bonds.

5041 Cost of Bond Issuance
     Includes costs associated with the issuance of bonds for Mello Roos districts.


Retirement of Other Long Term Debt                                                   506
5060 Retirement of Other Long-Term Debt
     Includes liquidation of long-term debt principal, other than bonds, including
     capitalized leased payments.
      Do not include:
             Interest – Post to “Interest on Other Long-Term Debt”, subobject 5100 to
      correctly capture interest income for 1099 reporting.
5061 Lease Payment - Bond Authority
     Includes liquidation of long-term debt principal, other than bonds, including
     capitalized leased payments for Bond Authority.
      Do not include:
             Interest – Post to “Interest on Other Long-Term Debt”, subobject 5100 to
      correctly capture interest income for 1099 reporting.

5062 Retirement of Advances
     Includes liquidation of cash advances between internal county funds.

                                            34
                   OTHER CHARGES – Continued


Interest on Bonds                                                                  508
5080 Interest on Bonds
     Includes interest and call premium payments on bonded debt. Payments are
     recorded as other income for 1099 reporting.

Interest on Other Long-Term Debt                                                   510
5100 Interest on Other Long-Term Debt
     Includes interest on long-term debt, other than bonds. Payments are recorded
     other income for 1099 reporting.

Interest on Notes and Warrants                                                     512
5120 Interest on Notes and Warrants
     Include interest payments on short-term debt such as tax anticipation notes and
     registered warrants. Payments are recorded as other income for 1099 reporting.

Judgments and Damages                                                              514
5140 Judgments and Damages
     Includes expenditures in settlement of claims against the county for injury
     to persons and property. Payments are captured as other income for 1099
     reporting.
      Do not include:
             Damages paid in connection with rights-of-way acquisition — Post to
      “Rights-of-Way”, subobject 5160.
             Damages paid in connection with land acquisition — Post to “Fixed Assets:
      Land”, subobject 6000.

5141 Interest on Judgments and Damages
     Includes expenditures for interest on settlements of claims against the county for
     injury to persons and property. Payments are captured as interest on settlements
     for 1099 reporting

Rights of Way                                                                      516
5160 Rights of Way
     Includes amounts paid for the acquisition of easements where title is not
     acquired by the county, and land acquired in fee title for road purposes. Payments
     are captured as rents and leases for 1099 reporting.




                                          35
                  OTHER CHARGES — Continued

Taxes and Assessments                                                               518
5180 Taxes and Assessments
     Includes taxes and assessments levied against the county by another
     governmental agency.
5181 Arbitrage
     Include the arbitrage rebate on tax exempt bonds.



Depreciation                                                                        520
5200 Depreciation
     Includes the recording of expiration in the service life of fixed assets, other
     than wasting assets attributable to wear and tear, deterioration, action of the
     physical elements, inadequacy, and obsolescence.



Bad Debts                                                                           522
5220 Bad Debts
     Includes amount incurred in the current year because of the failure to collect
     receivables.


Contributions to Non-County Governmental Agencies                                   524
Includes contributions, grants, subventions, etc. to non-county governmental
agencies.

5240 Contributions to Non-County Governmental Agencies
     Include:
             Grants to recreation, soil, conservation, air pollution control and other types
     of districts.
             Grants to State agencies for fish and game propagation and predatory
     animal control.
             Contributions to cities for lifeguard services.
             Contributions to U.S. Forest Service.
     Do not include:
             Grants to other county agencies such as internal service, enterprise
     funds—Post to “Operating Transfers Out”, subobject 7000.
             Contributions to non-governmental agencies such as local celebrations and
     chambers of commerce; museums and zoos; blood banks; PTA milk subsidies —

                                            36
                 OTHER CHARGES — Continued

       Post to “Professional and Specialized Services”, subobject 4300 or “Special
       Projects”, subobject 4501.


5241 AB233 Court Appropriation Maintenance of Effort (MOE)
5242 AB233 Court Revenue Maintenance of Effort (MOE)




Interfund Expenditures                                                           530
Include expenditures resulting from interfund (internal county) transactions between
governmental fund types. When using an interfund expenditure there needs to be a
corresponding Interfund Revenue in the range 1800-1856 equal to the Interfund
Expenditure charges.


5300 Interfund Expenditures
5301 Telephone Equipment and Support
5302 Radio Equipment and Support
5303   Purchasing and Courier Service
5304   Mail Service
5305   Stores Support
5306   Central Duplicating
5307   Lease Administration Fee - General Services (GS)
5308   Internal Data Processing - Information Services (IS)
5309   Court Related Data Processing - Information Services (IS)
5310   County Counsel
5311   Bailiff Service - Sheriff
5312   Internet Connect Charges - Information Services (IS)
5313   Perimeter Security
5314   PC Support
5315   IS Software Training
5316 IS Programming Support
5317 Detention Medical
5318 Maintenance Building & Improvements
5319 Mental Health Services

                                           37
                OTHER CHARGES — Continued


5320 IS Network Support
5321 Collections
5322 Privacy/Compliance Program.
5330   Allocated Salaries and Benefits
5331   Allocated Services and Supplies
5350   Parks and Recreation
5351   County Engineer
5352 Drainage/Cemetery/Burial
5353   Sac P’ville Transportation Corridor (SPTC)
5354   Special District Road Maintenance
5355   Road District Tax Fund
5356   Special District Maintenance




                                         38
                              FIXED ASSETS - 60

Land                                                                                  600
Includes expenditures for the acquisition of land.

Each of the following is other income for 1099 reporting:
6000 Fixed Assets - Land
     Include:
           Appraisal, negotiation, title search and surveying fees.
           Cost of obtaining consents and payment for condemnation costs.
           Filing costs.
           Clearing land for use.
           Cost of demolishing or relocating structures.

       Do not include:
              Land purchased for infrastructure – Post to “Fixed Assets Infrastructure
       Acquisition”, subobject 6027.
              Purchase of right-of-way where title is not acquired by the county —Post to
       “Rights of Way”, subobject 5160.
              Land acquired in fee title for infrastructure purposes if not treated as a fixed
       asset — Post to “Rights of Way”, subobject 5160.


Building and Improvements                                                             602
Includes expenditures for the acquisition of structures and improvements which exceed
$10,000 from the start through the completion of the project. All subobjects within this
series are 1099 reportable.

Each of the following is non-employment compensation for 1099 reporting.
6020 Buildings and Improvements
       Include:
             Architect fees.
             Costs of permits and licenses.
             Condemnation costs.
             Insurance during construction.
             Cost of fixtures attached to and forming a permanent part of structures.
             Major alterations or improvements of existing structures.
              Landscaping
             Pipelines
             Wells
             Pavement
             Sewers

                                             39
                      FIXED ASSETS - Continued


             Drains
             Fences
             Dams

      Do not include:
                  Non-removable leasehold improvements – Post to “Fixed Assets
            Leasehold Improvements”, subobject 6025.

6021 Fixed Assets - Design Services
6022 Fixed Assets - Project Management
6023 Fixed Assets – Construction
6024 Fixed Assets – Utilities
6025 Fixed Assets – Leasehold Improvements
6026 Fixed Assets – Improvements CFD
6027 Fixed Assets – Infrastructure Acquisition


The following is rents and leases income for 1099 reporting:
6028 Fixed Assets – Construction Rentals



Equipment                                                                        604
Includes expenditures for the acquisition of physical property of a permanent nature,
other than land, buildings and improvements that have an acquisition cost exceeding
$1,500.


6040 Equipment
     Include:
           Freight or other carriage charges.
           Sales, use and transportation taxes.
           Installation costs.
     Do not include:
           Computers or related equipment — Post to “Computer System Equipment”,
     subobject 6042.




                                           40
                     FIXED ASSETS - Continued


6041 Fixed Assets - Data Processing Systems Development Equipment
     Include cost of the development of mainframe software systems that will be
     capitalized.
     Do not include:
            Software programs — Post “Software”, subobject 4262.
      Annual software license renewals — Post to “Software License”, subobject 4529.


6042 Fixed Assets - Computer System Equipment
     Include all computers, laptops, printers or other computer equipment that has an
     acquisition cost in excess of $1,500.
     Do not include:
            Computer equipment or components having a unit cost less than $1,500
     Post to “Equipment Computer”, subobject 4462.


6043 Fixed Assets - Equipment Capital Lease
     Include the total acquisition cost of equipment acquired through a capital lease.
      Do not include:
             Principal payments on capital leases – Post to “Retirement of Other Long-
      Term Debt”, subobject 5060.
             Interest payments on capital leases – Post to “Interest on Other Long-Term
      Debt, subobject 5100.


6044 Fixed Assets - Ground Equipment - Georgetown Divide Recreation
     Subobject created for use by independent district for equipment purchases.


6045 Fixed Assets -- Vehicles
     Include the cost of vehicles that will be purchased by Fleet Management for the
     department.


Capitalized Fixed Assets - (Proprietary Funds Only)                              606
6060 Capitalized Fixed Assets - Building and Improvements
     Established as a budgetary account for County’s proprietary funds to be used as
     an offset to the appropriations within the Structures and Improvement series. The
     net affect will result in a zero budget so that the department can budget
     depreciation in the current period.




                                           41
6061 Capitalized Fixed Assets - Equipment
     Established as a budgetary account for County’s proprietary funds to be used as
     an offset to the appropriations in the Fixed Assets Equipment series. The net
     affect will result in a zero budget so that the department can budget depreciation
     in the current period.




                                           42
                    OTHER FINANCING USES - 70

Operating Transfers Out                                                            700
All interfund transfers other than residual equity transfers legally authorized from a fund
receiving revenue to the fund through which the resources are to be expended, transfers
of tax revenues from a Special Revenue Fund to a Debt Service Fund, transfers from the
General Fund or a Special Revenue Fund to an Enterprise or Internal Service Fund, and
transfers from an Enterprise or Internal Service Fund other than payments in lieu of
taxes to finance General Fund expenditures.

7000 Operating Transfers Out
7001 Operating Transfers Out – Fleet




               RESIDUAL EQUITY TRANSFERS - 71

Residual Equity Transfers                                                          710
Nonrecurring or nonroutine transfers of equity between funds, e.g., contributions of
Enterprise or Internal Service Fund capital by the General Fund, subsequent return
of all or part of such contributions to the General Fund and transfers of residual
balances of discontinued funds to the General Fund or a Debt Service Fund.

7100 Residual Equity Transfers Out




                                            43
                   INTRAFUND TRANSFERS – 72


Intrafund Transfers                                                              720
Transfers of costs between budget units in the general fund. The account is used to
distribute central staff costs to operating departments for budgetary and internal
operating statement purposes. In all cases:
        a. The amounts should be supported by justifiable cost allocation or cost
accounting calculations.
        b. The transfer will have an equal decrease for the servicing department recorded
in the corresponding intrafund transfer abatement subjobect.

7200 Intrafund Transfers
7201 Intrafund Transfers - Social Services
7202   Intrafund Transfers - District Attorney / Family Support (DA/FS) Contract
7220   Telephone Equipment and Support
7221   Radio Equipment and Support
7222   Purchasing and Courier Services
7223   Mail Service
7224   Stores Support
7225   Central Duplicating
7226   Lease Administration Fee - General Services (GS)
7227   Internal Data Processing - Information Services (IS)
7228   Internet Connect Charges - Information Services (IS)
7229   PC Support
7230   IS Software Training
7231   IS Programming Support
7232   Maintenance Building & Improvements
7233 Child Support Services
7234 IS Network Support
7235 Privacy/Compliance Program




                                           44
             INTRAFUND TRANSFERS – Continued

Intrafund Transfers – Not General Fund                                           725
Transfers of costs between budget units that are not within the general fund. The
account is used to distribute central staff costs to operating departments for budgetary
and internal operating statement purposes. In all cases:
        a. The amounts should be supported by justifiable cost allocation or cost
accounting calculations.
        b. The transfer will have an equal decrease for the servicing department recorded
in the corresponding intrafund transfer abatement subjobect.

7250   Transactions Within Same Fund Type
7251   Road District Tax
7252   Capital Improvement
7253   Erosion Control
7254   Public Health
7255   MVLF Measure H
7256   Tobacco Settlement
7257   CSA Insurance
7258 Realignment Funds
7259 PHD SRF




                                           45
         INTRAFUND TRANSFER ABATEMENTS - 73

Intrafund Transfer Abatements                                                     735
Transfers of costs between budget units in the general fund. The account is used to
reduce central staff and operating costs for departments for budgetary and internal
operating statement purposes. In all cases:
        a. The amounts should be supported by justifiable cost allocation or cost
accounting calculations.
        b. The transfer will have an equal increase for the receiving department recorded
in the corresponding intrafund transfer subobject.

7350 Only General Fund
7351 Social Services
7352 District Attorney / Family Support (DA/FS) Contract
7353 Collections
7354   Telephone Equipment and Support
7355   Radio Equipment and Support
7356   Purchasing and Courier Services
7357   Mail Service
7358   Stores Support
7359   Central Duplicating
7360   Lease Administration Fee - General Services (GS)
7361   Internal Data Processing - Information Services (IS)
7362   Internet Connect Charges - Information Services (IS)
7363   PC Support
7364   IS Software Training
7365   IS Programming Support
7366   Maintenance Building & Improvements
7367 Child Support Services
7368 IS Network Support
7369 Privacy/Compliance Program




                                           46
  INTRAFUND TRANSFER ABATEMENTS - Continued

Intrafund Transfer Abatements                                                     735
Transfers of costs between budget units that are not within the general fund. The
account is used to reduce central staff and operating costs for departments for
budgetary and internal operating statement purposes. In all cases:
        a. The amounts should be supported by justifiable cost allocation or cost
accounting calculations.
        b. The transfer will have an equal increase for the receiving department recorded
in the corresponding intrafund transfer subjobect.

7380   Transactions Within Same Fund Type
7381   Road District Tax
7382   Capital Improvement
7383   Erosion Control
7384   Public Health
7385   MVLF Measure H
7386   Tobacco Settlement
7387   CSA Insurance
7388 Realignment Funds
7389 PHD SRF




                                           47
                          CONTENGENCIES - 77



Appropriation for Contingencies                                                     770
A budgetary provision representing that portion of the financing requirements set
aside to meet unforeseen expenditure requirements.


7700 Appropriation for Contingencies




                                RESERVES - 78

Reserves - Budgetary Only                                                           780
A budgetary provision representing a restriction of undesignated fund balance.


7800 To Reserve
     Includes an increase to a general ledger reserve account as determined
     Board action. If the increase or decrease is specifically for General Reserves the
     change can only be effected at the time of adoption of the annual budget.
7801 Designations
     Includes an increase to a general ledger designation account at the time of
     budget adoption or subsequent Board action.
7802 Designation Road Infrastructure Replacement
     Includes an increase a general ledger designation specifically established for road
     infrastructure at the time of budget adoption or subsequent Board action.
7803 Designation Drainage Infrastructure Replacement
     Includes an increase to a general ledger designation specifically established for
     drainage infrastructure at the time of budget adoption or subsequent Board
     action.




                                           48
                        LABOR AND COSTS - 90

Labor and Costs                                                                900
The Labor and Costs subobjects are to be used to receive an allocation of
administrative costs from another cost center within the same fund. Each subobject must
be used with the matching labor and cost abatement subjobect in the range below. For
each labor and cost charge there will be an equal labor and cost abatement.

9000   Standard Regular Labor
9001   Standard Overtime Labor
9002   Standard Temporary Labor
9003   Standard Overhead
9004   Standard Indirect
9005   Standard Equipment
9006   Statistic
9007   Allocated Administration
9008   Allocated Salaries and Benefits
9009 Allocated Services and Supplies
9010 Allocated Other Charges
9011 Allocated Equipment




                                          49
            LABOR AND COSTS ABATEMENTS - 91

Labor and Costs Abatement                                                910
The Labor and Costs Abatement subobjects are to be used to allocate administrative
costs to another cost center within the same fund. Each subobject must be used with the
matching labor and cost subjobect in the range above. For each labor and cost
abatement there will be an equal labor and cost charge.


9100 Standard Regular Labor
9101 Standard Overtime Labor
9102 Standard Temporary Labor
9103 Standard Overhead
9104   Standard Indirect
9105   Standard Equipment
9106   Statistic
9107   Allocated Administration
9108   Allocated Salaries and Benefits
9109   Allocated Services and Supplies
9110   Allocated Other Charges
9111   Allocated Equipment




                                          50

								
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