County of Calaveras
Expense Object Code Definitions
Adapted from the
State Controller’s Manual of Accounting Standards and Procedures for Counties
Following are the account titles and the usage of each account. Usage is indicated by explanation,
example, or both. Examples are of two types and are grouped as follows:
Under Include are examples of the types of expenditures that should be posted to this account.
Under Do not include are examples of the types of expenditures that should not be posted to this account,
and the accounts to which they should be posted.
Examples are illustrated on the following pages.
SALARIES AND EMPLOYEE BENEFITS
Salaries and Wages
5001 Salaries/Wages – Permanent
5002 Extra-hire
5003 Extra-hire – Special Purpose
5004 Extra-hire – Strike Teams
5006 Overtime
5007 Overtime – Special Purpose
5010 Stand-by Pay
5011 Call-back Pay
5015 Extra-hire - Other
Include:
Elected officials.
Permanent employees.
Extra help.
Suggestion awards.
Overtime.
Premium pay.
Compensation to prisoners and inmates for services rendered.
Vacation and sick leave pay.
Do not include:
Allowances for incidentals to prisoners and court wards — Post to ―OTHER CHARGES, Support and
Care of Persons.‖
Retirement
5049 PERS – Employer
5050 PERS – Employee
Include:
Employer’s share of an employee retirement system.
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Group Insurance
5055 Insurance – Group Health
5056 Insurance – Group Life
5057 Insurance – Vision
5058 Insurance – Dental
5060 Insurance – Disability
.
Include:
Employer’s share of health, dental, life, and accident insurance.
Employer’s share of unemployment insurance.
Employer’s share of state disability insurance.
FICA/Medicare/OASDI
5051 Social Security (OASDI)
5052 Soc Security (OASDI) – Spec Purp
5053 Medicare
Include:
Employers share of OASDI.
Employer share of FICA/Medicare.
Other Benefits
Includes employee benefits not covered in the other subobjects.
5054 Long Term Disability
5061 Deferred Compensation – ER
5062 Uniform/Safety Equipment Allowance
Do not include:
Uniform replacement – Post to ―SERVICES AND SUPPLIES, Clothing and Personal Supplies.‖
SERVICES AND SUPPLIES
Agricultural
5100 Agricultural Services
5110 Weed Control
Include:
Agricultural disinfecting and exterminating services.
Animal medicines and serums.
Custom farming services.
Ear tags.
Fertilizer.
Forage.
Insecticides.
Livestock registration.
Nursery stock.
Peat moss.
Pest abatement supplies.
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Seed.
Topsoil.
Weed killer.
Do not include:
Any of the above used in building and grounds maintenance — Post to―SERVICES AND SUPPLIES,
Maintenance – Buildings and Improvements.‖
Clothing and Personal Supplies
Includes items for personal use, including safety appliances.
5111 Clothing/Personal Supplies
5112 Uniform Replacement
5113 Personnel Supplies
5114 Inmate Personal Supplies
5115 Safety Clothing and Equipment
Include:
Badges, chevrons.
Belts.
Buttons.
Combs.
Facial tissue.
Gloves.
Goggles, masks.
Gowns.
Helmets.
Raincoats.
Rubber boots.
Safety clothing.
Sewing supplies.
Shoes.
Slippers.
Tobacco.
Toilet articles.
Uniforms.
Uniform allowances.
Yardage.
Communications
5121 Communications
5122 Communications – Special Purpose
5123 Communications – County Billing
5124 Comm – Co Phone Equip Maintenance
5125 Communications – Cell Phones
Include:
Telephone, telegraph, and teletype services.
Radio and microwave services.
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Messenger services.
Fax machines, pagers, and cell phones.
Do not include:
Radio repair services and supplies — Post to ―SERVICES AND SUPPLIES, Maintenance Equipment.‖
Rental of communication equipment — Post to ―SERVICES AND SUPPLIES, Rents and Leases –
Equipment.‖
Food
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.
5131 Food
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.
Vegetables, vegetable products.
Do not include:
Draft, breeding, and dairy animals — Post to ―CAPITAL ASSETS, Equipment.‖ Dietary supplements —
Post to ―SERVICES AND SUPPLIES, Medical, Dental, and Laboratory Supplies.‖
Spiritous, malt, or vinous liquors — Post to ―SERVICES AND SUPPLIES, Medical, Dental, and
Laboratory Supplies.‖
Meals furnished jurors — Post to ―SERVICES AND SUPPLIES, Jury and Witness Expense.‖
Meals furnished indigents — Post to ―OTHER CHARGES, Support and Care of Persons.‖
Household Expense
5141 Household Expense
5142 Kitchen/Dining Supplies
5143 Bedding
Include:
(1) Kitchen and dining service:
Chinaware.
Cooking, baking, meat cutting utensils and supplies.
Cutlery.
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Glassware.
Napkins.
Tablecloths.
(2) Bedding:
Bedspreads.
Blankets.
Mattresses.
Pillows.
Pillowcases.
Sheets.
(3) Laundry:
Clothes pins.
Detergents, soaps, and washing compounds.
Laundry bags.
Marking ink.
Outside laundry, dry cleaning.
(4) Other:
Brooms, mops, wax and cleaners.
Clothes lockers.
Contractual maid and custodial services.
Curtains, drapes, rugs (when not capitalized).
Disinfectants.
Drinking water.
Garbage cans.
Hot plates, small heaters.
Refuse disposal.
Soap.
Toilet tissue.
Towels, towel service.
Do not include:
Supplies issued to individuals for personal use — Post to ―SERVICES AND SUPPLIES – Clothing and
Personal Supplies.‖
Insurance
5151
5152
5153
5154
5155
5156
5157
5158
5159
5160
Insurance
Insurance – Med Malpractice
Insurance – Workers’ Comp
Insurance – Workers’ Comp Spec Purp
Officers’ Bonds
Premiums – Liability Insurance
Premiums – Workers’ Comp Insurance
Property Insurance Program
Insurance – Unemployment
Insurance – Liability Expense
Include:
Fire.
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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.‖
Jury and Witness Expense
5171 Witness Expense
5174 Grand Jury Per Diem
5282 Interpreter’s Per Diem
5283 Interpreter’s Mileage
5289 Expert Testimony
Include:
Fees and expenses of jurors, witnesses, and interpreters (criminal cases only).
Meals, transportation, and hotel accommodations for jurors.
Fees and expenses of coroners’ juries.
Do not include:
Psychiatric services — Post to ―SERVICES AND SUPPLIES, Professional and Specialized Services.‖
Maintenance – Equipment
Includes expenditures for keeping equipment, whether capitalized or not, in efficient operating condition.
5181 Maintenance of Equipment
5182 Maintenance of Equipment – Auto
5183 Maintenance of Equipment – Other
5184 Maintenance of Equipment – Electric
5185 Maintenance of Equipment – Boat
5186 Maintenance of Computer Software
5187 Maintenance of Computer Hardware
5188 Maintenance of Equip – Other Electric
5203 Maintenance of Communications Equipment
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.
Gasoline, fuel for central garage vehicles.
Communication and radio repair services and supplies.
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Repair parts.
Service contracts for maintenance.
Maintenance – Buildings and Improvements
Includes expenditures for maintaining the useful life of buildings and improvements.
5189
Sprinkler Analysis
5190
County Facilities Maintenance
5191
HVAC Renovation
5192
ADA Compliance
5193
General Jail Repairs
5194
Court Remodel
5195
HazMat/Marine Safety Gutters
5201
Maintenance of Buildings/Grounds
5202
Maintenance of Runways/Aprons
5204
Maintenance/Airport Grant
Include:
Awnings.
Boiler compounds.
Electrical and plumbing supplies and services.
Fire extinguisher refills.
Gardening expense.
Heating and cooling system repairs.
Light globes, fuses.
Minor alterations.
Nursery stock.
Painting supplies and services.
Replacement parts that do not result in a betterment.
Gardening expense, including weed and pest control supplies for buildings and grounds.
Do not include:
Lawnmowers, edgers, shears, ladders, etc. — Post to ―SERVICES AND SUPPLIES, Minor Equipment.‖
Water, electricity, gas, etc. — Post to ―SERVICES AND SUPPLIES, Utilities.‖
Road contractual services — Post to ―SERVICES AND SUPPLIES, Professional and Specialized
Services.‖
Road supplies — Post to ―SERVICES AND SUPPLIES, Special Departmental Expense.‖
Medical, Dental, and Laboratory Supplies
Includes all types of laboratory supplies.
5211 Medical/Dental/Laboratory
5212 Med/Dent/Lab – Spec Purp
5213 Technical Supp – Gen/Fam Pl
5214 General Technical Supplies
5215 Testing Equipment
5434 TB Testing/Equipment
Include:
Alcohol.
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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.
Medicines.
Medical soap.
Narcotics.
Pharmaceuticals.
Road materials testing supplies.
Rubber gloves, sheets.
Spiritous, 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 ―OTHER CHARGES, Support and
Care of Persons.‖
Memberships
Includes memberships in societies, associations of officials, trade associations, and other organizations
that issue official publications.
5221 Memberships
5222 Commission on Aging
5223 Professional Licensing/Certification
5224 Emergency Medical Care Comm
5225 Health Advisory Council
5226 Medical Advisory Programs
Miscellaneous Expense
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 that may be properly posted to one of the other subobjects.
5231 Miscellaneous Expense
5232 Cash Shortage
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5234 Black Bart Tax Bill
Include:
Cash shortages.
Unidentifiable inventory overages and shortages.
Office Expenses
Includes expenses for office-type supplies and services.
5241 Office Expense
5242 Office Expense – Special Purpose
5243 Office Expense – Postage
5244 Office Expense – Forms/Printing
5245 Office Expense – Copies
5247 Office Expense – Computer Paper
5248 Office Expense – Mail Room
5250 Office Expense – Books/Periodicals
5255 Office Expense – Law Library
5256 Office Expense – Food Stamps
5257 Office Expense – Small Equipment
5259 Office Expense – District 1
5260 Office Expense – District 2
5261 Office Expense – District 3
5262 Office Expense – District 4
5263 Office Expense – District 5
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.
Letterheads.
Letter scales.
Metered postage.
Microfilm.
Office machine ribbons.
Paper.
Paper clips.
Parcel post.
Pencils.
Pencil sharpeners.
Pens.
P.O. box rental.
Post cards.
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Photography supplies.
Printing and binding.
Punch cards, tabulating forms.
Receipts, receipt books.
Registered mail and special delivery.
Reproductions and blueprints.
Rubber stamps.
Scissors.
Scotch tape.
Small staplers, dating and numbering machines.
Stamps.
Subscriptions to magazines, periodicals, clipping services.
Wastebaskets.
Do not include:
Towel services — Post to ―SERVICES AND SUPPLIES, Household Expense.‖
Film developing, photography supplies — Post to ―SERVICES AND SUPPLIES, Special Departmental
Expense.‖
Books and periodicals for circulating library use, their repair and bindings — Post to ―SERVICES AND
SUPPLIES, Special Departmental Expense.‖
Professional and Specialized Services
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 capital assets, e.g., appraisals,
architectural services, etc., are capitalized.
5216 Employment Physicals
5270 SB 90 Contingent Fee
5271 Prof and Specialized Services
5272 Prof and Spec Serv – Spec Purp
5273 Prof and Spec Serv – Other
5274 Prof and Spec Serv – Interfund
5277 Family Preserv and Support
5280 Court Reporter - Per Diem
5281 Court Reporter - Transcript
5284 Investigative Services
5285 Psychological Services
5288 Laboratory Testing
5290 Child Protec Serv ―300‖ Cases
5292 Abandoned Vehicle Abatement
5293 Intercept Fees
5294 Microfilming Expense
5298 CCTV Contribution
5300 CCTV Miscellaneous
5301 Reimb Co Depts for Services
5302 Senior Nutrition Program
5303 Area 12 on Aging
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5304
5308
5310
5311
5314
5316
5317
5323
General Plan Update
Calaveras Senior Center
Calaveras Visitors’ Bureau
A-87 Costs
Other Professional Services
Nuisance Abatement Expense
Chamber of Commerce
Community Organizations
Include:
Actuarial studies.
Advertising and marketing.
Aerial surveys.
Ambulance service.
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 to the humane society.
Fiscal agents’ fees.
Lecture and musical services.
Management, salary surveys.
Materials testing.
Medical and sobriety examinations.
Medical, dental, and laboratory services.
Microfilm services.
Outside animal boarding expense.
Outside defense counsel, legal services.
Psychiatric services.
Reporting and transcribing.
Road construction and maintenance contracts.
Technical identification services.
Weighing and measuring services.
Do not include:
Messenger services — Post to ―SERVICES AND SUPPLIES, Communications.‖
Radio technical services — Post to ―SERVICES AND SUPPLIES, Communications.‖
Custodial services — Post to ―SERVICES AND SUPPLIES, Household Expense.‖
Service contracts for equipment maintenance — Post to ―SERVICES AND SUPPLIES, Maintenance
Equipment.‖
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Service contracts for maintenance of buildings and improvements — Post to ―SERVICES AND
SUPPLIES, Maintenance – Buildings and Improvements.‖
Disinfecting and exterminating services — Post to ―SERVICES AND SUPPLIES, Household Expense or
Agricultural.‖
Time-lock inspection services — Post to ―SERVICES AND SUPPLIES, Maintenance – Buildings and
Improvements.‖
Publications and Legal Notices
Includes expenses for the publication of legally required notices and reports.
5381 Legal Notices/Advertising
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.
Advertising impounded animals.
Do not include:
Printing and binding lists of registered voters, printing ballots — Post to ―SERVICES AND SUPPLIES,
Special Departmental Expense.‖
Rents and Leases – Equipment
Includes rents and leases paid for the use of equipment and other articles.
5391 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 ―SERVICES AND SUPPLIES, Transportation and Travel.‖
Telephone service — Post to ―SERVICES AND SUPPLIES, Communications.‖
Rents and Leases – Buildings and Improvements
Includes rents and leases paid for the use of land, structures and improvements.
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5392 Rents and Leases – Other
5393 Rents and Leases – Spec Purpose
5394 Rents/Leases – Bldg/Impr
Include:
Amounts paid under operating lease agreements.
Rent of polling places.
Storage charges.
Do not include:
Non-removable leasehold improvements — ―Post to CAPITAL ASSETS, Buildings and Improvements.‖
Amounts to be paid under capital lease agreements — ―Post to Retirement of Other Long-Term Debt.‖
Minor Equipment
Include minor equipment of insufficient life or value to require classification as a capital asset, and
replacement parts of such tools and instruments.
5401 Small Tools
5402 Small Tools – Spec Purp
5498 Minor Equipment – Computers/Peripherals
5499 Minor Equipment - Other
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.
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Hand compasses.
Measuring tapes.
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 ―SERVICES AND SUPPLIES, Medical, Dental,
and Laboratory Supplies.‖
Safety devices, such as belts, goggles, helmets — Post to ―SERVICES AND SUPPLIES, Clothing and
Personal Supplies.‖
Supplies such as nails, bolts, oxygen, welding rod — Post to ―SERVICES AND SUPPLIES,
Maintenance;‖ if used in construction of capital assets by force account — Post to ―CAPITAL ASSETS.‖
Special Departmental Expense
Includes comparatively specialized supplies and services, generally peculiar to one or a few departments,
FOR WHICH AN ACCOUNT HAS NOT OTHERWISE BEEN PROVIDED.
5399 Juvenile Justice Expense
5400 Personnel Adjustments
5403 Bank Charges
5407 Special Dept Exp – Programs
5410 Special Dept Exp – Software
5411 Special Department Expense
5412 Special Dept Exp – Spec Purp
5413 Special Dept Exp – Other
5414 Child Care
5418 Board Projects
5419 Winter Storm OES
5421 Copperopolis Library
5422 Training
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5425
5426
5429
5430
5436
5438
5443
5453
5454
5456
5461
5463
5465
CDBG Expense
Photography Expense
Local Law Enforcement Block Grant
Search and Rescue
SWAT Training/Equipment
EMS Program
Tobacco Prev/Educ – AB75
Fire Prevention Program
Domestic Violence
Voter Outreach
Retiree Health Cost
Safety/CalOSHA Analysis
Copperopolis Fire (CAM)
Include:
Ammunition.
Athletic supplies.
Books for circulating library use.
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, nozzles.
Photograph records.
Pound supplies.
Printing and binding lists of registered votes.
Printing ballots.
Road materials.
Service pins.
Shipping supplies.
Unclassified expenditures from District Attorney’s and Sheriff’s special funds.
Transportation and Travel
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.
5471 Transportation and Travel
5472 Trans/Travel – District 1
5473 Trans/Travel – District 2
5474 Trans/Travel – District 3
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5475
5476
5477
5478
5479
5480
5481
5482
5483
5485
Trans/Travel – District 4
Trans/Travel – District 5
Personal Mileage Reimbursement
Travel Expense
Air Travel Expense
Gas and Oil Expense
Bldg/Grnd Gas/Oil Purchase
Aviation Fuel
Transportation Advisory Comm
Commission Mileage Reimb
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 ―SERVICES AND SUPPLIES, Professional and Specialized Services.‖
Armored car service — Post to ―SERVICES AND SUPPLIES, Professional and Specialized Services.‖
Packing supplies — Post to ―SERVICES AND SUPPLIES, Office Supplies.‖
Transportation of indigents — Post to ―OTHER CHARGES, Support and Care of Persons.‖
Purchases for central garage vehicles — Post to ―SERVICES AND SUPPLIES, Maintenance Equipment.‖
Gasoline, diesel fuel, etc., used for off-highway purposes by road department or central garage — Post to
―SERVICES AND SUPPLIES, Maintenance – Equipment.‖
Natural gas, butane, fuel oil, etc., used for heating/cooling purposes — Post to ―SERVICES AND
SUPPLIES, Utilities.‖
Utilities
5501
5502
5503
5504
5505
5506
5507
5508
5512
Utilities
Utilities – WAPA
Utilities PG&E
Utilities – Electrical
Utilities – Natural Gas
Utilities – Sewer
Utilities – Water
Utilities – Other
Utilities – Spec Purp
Include:
Coal, wood.
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Electricity.
Heating and cooling supplies for county buildings.
Natural gas, butane, fuel oil.
Sewage disposal.
Street lighting on county grounds.
Water.
Do not include:
Refuse disposal — Post to ―SERVICES AND SUPPLIES, Household Expense.‖
Telephone service — Post to ―SERVICES AND SUPPLIES, Communications.‖
Gasoline, fuel for central garage vehicles — Post to "SERVICES AND SUPPLIES, Maintenance –
Equipment."
Fuel for department vehicles — Post to "TRANSPORTATION AND TRAVEL."
OTHER CHARGES
Support and Care of Persons
Includes cash or necessaries furnished indigents or others for whom the county has assumed the burden of
support.
5525 Residential Child Placement
5526 Support/Care of Persons
5527 Supp/Care of Persons – Other
5528 Residential Adult Placement
5533 State Hospitals
5535 Aid for Dep Chld – Fam Group
5536 Aid for Dep Chld – Unemp
5537 Aid for Dep Chld – Foster Care
5538 Managed Care
5543 General Assistance
5545 CMSP – State
5546 CMSP – Participation Fee
5548 California Children’s Services
5549 In-Home Supportive Services
5550 Public Assistance – Rent
5551 Public Assistance – Welfare to Work
5552 Public Assistance – Child Care
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 for indigents.
Medical and dental supplies furnished to 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 the state for care of county inmates in state institutions.
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Transportation of indigents.
Maternity and adoption expense.
Do not include:
Support and care in county institutions — Post to applicable subobjects.
Bond Redemptions
Includes redemption of matured and called bonds.
5576 Bond Redemption
Retirement of Other Long-Term Debt
Includes liquidation of long-term debt principal, other than bonds, including capitalized lease payments.
5580 Retirement – Other Long Term Debt
Interest on Bonds
Includes interest and call premium payments on bonded debt.
5584 Interest on Bonds
Interest on Other Long-Term Debt
Includes interest on long-term debt, other than bonds.
5588 Interest – Other Long Term Debt
Interest on Notes and Warrants
Include interest payments on short-term debt, such as tax anticipation notes and registered warrants.
Judgments and Damages
Includes expenditures in settlement of claims against the county for injury to persons and property.
Do not include:
Damages paid in connection with rights of way acquisition — Post to ―OTHER CHARGES, Rights of
Way.‖
Damages paid in connection with land acquisition — Post to ―CAPITAL ASSETS, Land.‖
Rights of Way
Includes amounts paid for the acquisition of easements where title is not acquired by the county, and for
land acquired in fee title for road purposes.
5600 Right of Way
Taxes and Assessments
Includes taxes and assessments levied against the county by another governmental agency.
5604 Taxes and Assessments
Depreciation
Includes the recording of expiration in the service life of capital assets, other than wasting assets
attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence.
5715 Depreciation Expense
Bad Debts
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Includes amounts incurred in the current year because of the failure to collect receivables.
5616 Bad Debts
Do not include:
Hospital contractual allowances — Post to contra-revenue account
Income Allocation
Allocation of net earnings to Deferred Compensation liability account (Deferred Compensation Fund
only).
Contributions to Non-County Agencies
Includes contributions, grants, subventions, etc., to non-county governmental agencies.
5627 LAFCO Assessment
5628 Contribution to Non-County Agency
5578 State Revenue Base – AB233
5579 State 50% Growth
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 the U.S. Forest Service.
Disproportionate share.
Do not include:
Grants to other county agencies such as internal service, enterprise funds — Post to "TRANSFERSOUT.‖
Contributions to non-governmental agencies such as museums and zoos, local celebrations and chambers
of commerce, blood banks, PTA milk subsidies — Post to "PROFESSIONAL AND SPECIALIZED
SERVICES."
Interfund Expenditures
Include expenditures resulting from interfund transactions between governmental fund types.
5632 Reimbursed Expenses - Interfund
May include, but is not limited to:
Communication.
Data processing.
Insurance.
Maintenance.
Professional and specialized services.
CAPITAL ASSETS
Land
Includes expenditures for the acquisition of land, except land acquired for infrastructure is optional.
5636 Land
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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:
Purchase of right of way where title is not acquired by the county — Post to ―OTHER CHARGES, Rights
of Way.‖
Land acquired in fee title for infrastructure purposes if not treated as a capital asset — Post to ―OTHER
CHARGES, Rights of Way.‖
Buildings and Improvements
Includes expenditures for the acquisition of structures and improvements.
5640 Structures and Improvements
5641 Struc/Improv – Spec Purp
5643 Remodel Government Center
5648 Jail/Sheriff Facilities 2008
5656 Jail Facilities Study
5660 Computer Cabling/Networking
5661 Telecommunication Project
5665 Improv – Animal Control
5668 Cosgrove Creek
5671 Bi-Tech Enhancements
5675 GIS Project
5683 Court Remodel
5685 Teeter Allocation - Projects
5689 ADAP Remodel
5696 Government Center Master Plan
5697 Struc/Impr – Road/Solid Waste
5698 Government Center Office Relocation
5700 PSIC Grant Program Project
Include:
Architect fees.
Costs of permits and licenses.
Condemnation costs.
Insurance during construction.
Costs of fixtures attached to and forming a permanent part of structures.
Major alterations or improvements of existing structures.
Non-removable leasehold improvements.
Landscaping.
Pipelines.
Wells.
Pavement.
Sewers.
Drains.
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Fences.
Dams.
Equipment
Includes expenditures for the acquisition of physical property of a permanent nature, other than land,
buildings and improvements, and infrastructure.
5701 Capital Assets - Equipment
5702 Capital Assets – Other
5703 Capital Assets – Spec Purp
5704 Capital Assets – Software
5705 Government Surplus Acquistion
5706 Capital Assets – Apparatus Replacement
Include:
Computer software (optional).
Freight or other carriage charges.
Sales, use, and transportation taxes.
Installation costs.
Infrastructure
Includes expenditures for land and structures for networks and subsystems not classified as buildings or
building improvements.
Include:
Roads.
Bridges.
Tunnels.
Drainage systems.
Water and sewer systems.
Dams.
Lighting systems.
Sidewalks, etc.
OTHER FINANCING USES
Transfers-Out
Includes flows of assets (such as cash or goods) without equivalent flows of assets in return and without a
requirement for repayment.
It is recommended that interfund accounts or subaccounts be used to identify and control interfund
activity. Having such activity identified separately will be useful when preparing consolidated financial
reports that require interfund eliminations (e.g., the State Controller's Office Annual Report of Financial
Transactions Concerning Counties and governmental GAAP compliant financial statements).
5726 Transfer to Designated Fund
5727 Transfers Out – Capital Projects
5728 Transfers Out - Intrafund
5730 Operating Trfs Out
5731 Operating Trfs Out – Welfare
5733 Operating Trfs Out – Men Health
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5734
5735
5736
5737
5739
5744
5747
5748
5749
5750
Operating Trfs Out – Co Fire
Operating Trfs Out – Cap Projects
Operating Trfs Out – Air Poll
Operating Trfs Out – Public Works
Operating Trfs Out – Law Library
Operating Trfs Out - PAT
Operating Trfs Out – IHSS PA
Operating Trfs Out – Development Services
Operating Trfs Out – Parks/Rec
Operating Trfs Out – Debt Service
SPECIAL ITEMS
Special Items
Includes significant transactions or other events within the control of management that are either unusual
in nature or infrequent in occurrence.
Extraordinary Items
Includes transactions or other events that are both unusual in nature and infrequent in occurrence.
Intrafund Transfers
Intrafund transfers are included as appropriate increases/decreases to revenues or expenditure accounts.
These are optional transfers of costs between budget units in the same governmental type 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 allocations or cost accounting calculations.
b. This transfer may be shown as a single amount (an increase for the receiving budget unit, a decrease for
the servicing unit) or as a decrease of a single amount in expenditures for the servicing unit and an
increase in each appropriate expenditure account of the receiving unit.
5756 Reimbursed Expenses - Intrafund
APPROPRIATION FOR CONTINGENCIES
Appropriation for Contingencies
A budgetary provision representing that portion of the financing requirements set aside to meet
unforeseen expenditure requirements.
5990 Contingencies
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