DETAILED OBJECT CODES (cont.)
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2015 OBJECT CODE GUIDE INTRODUCTION: The chart of accounts can be printed directly out of MUNIS but that listing does not provide descriptions, examples or cross-references. To fill that need, this OBJECT CODE GUIDE has been developed by the Franklin County Auditor’s Office – Fiscal Services Division. Please feel free to make electronic and printed copies. The GUIDE is comprised of the REVENUE and the EXPENDITURE SECTIONS. Each section is arranged in numerical order, and divided by major category. Each major category contains a detailed list of object codes. Agencies should use detailed object codes, not the major category codes, for revenue and expenditure transactions. Some object codes have been developed for exclusive use by a particular agency and are not included here. To have an object code attached to an org, or to have a new object code established, call the Financial Reporting Department at 525-7390 or 525-7520. Red lettering brings the user’s attention to special guidance in the NOTES column. The NOTES column also provides detailed descriptions and examples when the object code’s DESCRIPTION is not selfexplanatory. The GUIDE has been distributed as an e-mail attachment, enabling users to copy it as a WORD file into their personal directory. The “FIND” feature in WORD can be a useful tool in locating the correct object code. Open the word document select “CTRL + F.” This will launch a search function within WORD enabling users to type in their own search criteria, and then choose ‘Find Next”. WORD will then search the document for a match. Comments and suggestions on the GUIDE are welcomed and should be directed to the attention of Robert Caldwell, Director of Fiscal Services (rlcaldwe@franklincountyohio.gov) at 525-7520 or Royce Chesser, Supervisor, Financial Reporting (krcheese@franklincountyohio.gov) at 525-7390. 1|P age TABLE OF CONTENTS Page I. REVENUE SECTION 410000 TAXES ....................................................................................................................................... 3 420000 LICENSES AND PERMITS ....................................................................................................... 3 430000 FEES AND CHARGES FOR SERVICES ................................................................................. 4 440000 FINES AND FORFEITURES .................................................................................................... 7 450000 INTER-GOVERNMENTAL REVENUE ..................................................................................... 7 460000 MISCELLANEOUS REVENUE ................................................................................................ 10 470000 INTERFUND REVENUE .......................................................................................................... 11 480000 OTHER FINANCING SOURCES ............................................................................................. 11 490000 INVESTMENT EARNINGS ........................................................................................................ 12 II. EXPENDITURE SECTION 510000 PERSONAL SERVICES AND FRINGE BENEFITS ................................................................ 13 520000 SERVICES AND CHARGES .................................................................................................... 18 530000 MATERIALS AND SUPPLIES .................................................................................................. 26 540000 CAPITAL OUTLAYS .................................................................................................................. 32 550000 GRANTS .................................................................................................................................... 35 560000 DEBT SERVICE ....................................................................................................................... 36 570000 OTHER FINANCING USES ...................................................................................................... 36 590000 SOCIAL SERVICES .................................................................................................................. 37 2|P age REVENUE SECTION CODE 410000 DESCRIPTION TAXES NOTES Do not use this code series for fees or charges related to the collection of taxes (430000 series) or the County’s share of taxes collected by the State (450000 series). DO NOT USE THIS CODE FOR ACTUAL REVENUE TRANSACTIONS. DETAILED OBJECT CODES 411000 411001 412000 412100 412301 412400 412500 412501 414100 416000 419900 420000 County Sales Tax Sales Tax Refund Real Estate Tax Payments in Lieu of Taxes Manufactured Homes - Convey Tax Real Property – Transfer Tax Real Property – Permissive Trans Tax Manufactured Homes – Permissive Trans Tax Personal Property Tax Manufactured Home Tax Other Tax Collections LICENSES AND PERMITS DO NOT USE THIS CODE FOR ACTUAL REVENUE TRANSACTIONS. DETAILED OBJECT CODES 421000 421100 421400 421500 422000 422600 429000 3|P age Licenses Vendor Licenses Cigarette Licenses Dog Licenses Permits Overweight Vehicle Permits Agency Defined License & Permits CODE 430000 DESCRIPTION FEES AND CHARGES FOR SERVICES NOTES Receipts of fees for services provided by a County agency, including fees paid by one County agency to another. DO NOT USE THIS CODE FOR ACTUAL REVENUE TRANSACTIONS. DETAILED OBJECT CODES 430100 430101 430102 430200 430900 431000 431001 431002 431005 431106 431007 431008 431009 431100 431200 431201 431202 431300 431400 431501 431600 431601 431602 431700 431701 431702 431703 431802 431803 431804 431805 431806 431900 432000 432100 432200 432201 432203 432204 432205 432206 432300 432301 4|P age Interfund Charges for Services Interfund Charges for Licenses Retro Charges Employee Contributions Court Computerization Fees Fees – General Janitorial Fees Tax Abatement Monitoring Hazmat Recovery Costs Client Co-Pay Revenue Bond Monitoring Fees Housing Trust Admin Fees Spay & Neuter Fees Inspection Fees Application Fees Application Fees – CAUV Application Fees - Indigent Poundage Membership Fees Special Events Shelter Fees Shelter Fees – Probate Court Shelter Fees – Clerk of Courts Parking Fees Daily Parking Fees Monthly Parking Fees Validation Parking Fees Prisoner HSG – Work Release Prisoner HSG – Columbus Prisoner HSG – Other Municipals Medical Care – Columbus Medical Care – Other Municipals Postage Fees Service Charges General Sales Income Copier Charge Receipts Printing of Property Records Public Records Check GIS Maps County Atlas Sales Microfilm Copy Receipts Conveyance Fee – Real Property Conveyance Fee – Manufactured Homes DETAILED OBJECT CODES (cont.) 432400 432401 432500 432600 433100 433101 433200 433300 433400 433500 433600 434100 434301 434302 435000 435100 435200 435300 435400 435500 435600 435700 435800 435801 435900 436000 436200 436400 436500 436600 437000 437001 438100 438200 438300 438326 438400 439000 439100 439101 439102 439201 439202 439203 439204 439313 439314 439401 439403 439404 439405 439408 5|P age Photo Lab Receipts Webcheck Fees Fringe Benefit Administration Fees CD-ROM and Data Sales Water and Sewer Receipts Water & Sewer Receipts – Lockbourne Surcharge Receipts Capacity Fees (Tie-ins) Water Meter Sales Lateral Connections Processing Charges Wards of the County Board & Feed – Altered Animals Board & Feed – Unaltered Animals Special Assessments Property Tax Assessment Fees Assessment Fees – Real Estate Assessment Fees – Personal Property Assessment Fees – Estate Tax Assessment Fees – Trailer Tax Certified Delinquent Tax Fees Cigarette Tax Internet Processing Fees Credit Card Convenience Fees Real Property Transfer Fees Homestead Exemption Fees Manufactured Home Relocation Municipal Court Contract Public Defender Contract Public Def PIP Reimbursements Collector’s Fees Treasurer Land Bank Adoption Fees Owner Turn-In Fees Immunization/Injection Fees Adult Immunization Program Clinic Fees Agency Defined Fees and Charges Cost Allocation Charges Radio Billing Fees Sale of Plans Autopsies – Out of County Toxicology Reports Coroner’s Reports Autopsy Testimonies – Out of County Lot Split Evaluation Subdivision Evaluation Vehicle Immobilization Civil Process Fees Police Services Contract Dispatching Contracts Cruiser Rental DETAILED OBJECT CODES (cont.) 439410 439500 439501 439502 439503 439900 6|P age Firing Range Usage Sheriff Fees Sheriff Fees – Inmate One Time Reception Fee Program Income Type B Program Income Type C Other Services Fees and Charges CODE 440000 DESCRIPTION FINES AND FORFEITURES NOTES DO NOT USE THIS CODE FOR ACTUAL REVENUE TRANSACTIONS. DETAILED OBJECT CODES 441000 441300 441500 442000 442101 442102 442103 442104 443000 443200 443300 443400 443500 449001 449003 449900 450000 General Fines Penalties Abandoned Property Animal Control Fines Altered Animal Impound Fees Unaltered Animal Impound Fees Vicious and Dangerous Dog Impound Fee Vicious and Dangerous Dog Impound Deposit Municipal Court Fines and Penalties Municipal Court Highway Patrol Fines Municipal Court Liquor Law Violations Municipal Court Local Traffic Fines Weight Enforcement Fines False Alarms DUI Offender Fines Other Fines & Forfeitures INTER-GOVERNMENTAL REVENUE Revenue from other governments in the form of grants, entitlements, shared revenues or payments in lieu of taxes. Grants may be received either directly from the granting government or indirectly as a pass-through from another government. Federal grants that pass-through state agencies should be recorded as federal grants. Agencies are encouraged to use a detailed code for Intergovernmental Revenue. Use the 430000 code series for fees for services provided to other governments, such as housing of prisoners. DO NOT USE THIS CODE FOR ACTUAL REVENUE TRANSACTIONS. DETAILED OBJECT CODES 451000 451001 451002 451003 451004 451005 451028 451031 451032 451033 451036 451041 451042 7|P age Federal Grants Juvenile Justice Delinquency Prevention Violence Against Women Act Narcotics Control Title XX Local Law Enforcement Block Grant K.I.D.S. Family & Children First Community Development Block Grant Emergency Shelter Grant Home Program Federal Grants Through State State Victims Assistance Act Victims of Crime Act DETAILED OBJECT CODES (cont.) 451043 451044 451045 451098 451099 451200 451300 451500 451501 451502 451503 451504 451507 451508 451510 451511 451513 451514 451516 451518 451519 451600 451601 451602 451603 451604 451605 451606 452000 452200 452500 452501 452502 452503 452504 452507 452513 452601 452603 452604 452605 452606 452608 452609 452610 452611 452613 452614 452615 452616 452617 453100 8|P age Juvenile Accountability Block Grant Federal EMA State and Local Program Federal EMA Projects Build America Bonds Subsidy Federal Grants – ARRA Federal Subsidies Social Security Federal Reimbursements IV-B Funding IV-B Part 2 (ESSA) Adoption Subsidy (NR) Independent Living Grant IV-E Administration IV-E Institutional Care IV-E Protect Ohio Waiver IV-E Miscellaneous Revenue Federal Reimbursement – Subsidized Lunch Federal Reimbursement – Rehabilitation Federal Reimbursement – Task Force Federal Reimbursement – Medicaid Admn Claim Federal Reimbursement – Supported Employment Federal Reimbursement – Medicaid Medicaid - Dierker Home Medicaid - McDowell Home Medicaid - Morse Home Medicaid - Kimberly Woods Home Medicaid - ODMH Medicaid - ODADAS State Grants State Subsidies State Reimbursements Regional Training Child Protection Allocation CW Adoption Subsidy Post Final Adoption Subsidy Attorney/DR/Magistrate Fees State Reimbursement – KPIP State Reimbursement – ODD State Reimbursement – Transportation State Reimbursement – Pre-School State Reimbursement – School Age State Reimbursement – Respite State Reimbursement – Supported Living State Reimbursement – Miscellaneous State Reimbursement – Case Management State Reimbursement – Ohio Public Defender State Reimbursement – Real Estate Taxes State Reimbursement - Personal Prop Taxes State Reimbursement – PU Tax Replacement State Reimbursement – Manufactured Homes State Reimbursement – PP Replacement Local Government Fund DETAILED OBJECT CODES (cont.) 453200 453300 453400 453500 454105 454300 455000 455004 455102 455103 456000 457000 459000 9|P age Local Government Revenue Assistance Motor Vehicle License Taxes Motor Vehicle Gasoline Taxes Casino Tax Distribution Board and Care-Per Diem Medicaid – Habilitation Other Governmental Entity Reimburse Anti-Dumping Grant (SWACO) CSEA Incentives – Fed Medical Incentives – State Revenue From Other Governments Grants From County Agencies Agency Defined Intergovernmental Revenue CODE DESCRIPTION 460000 MISCELLANEOUS REVENUE NOTES DO NOT USE THIS CODE FOR ACTUAL REVENUE TRANSACTIONS. DETAILED OBJECT CODES 461000 461100 461101 461300 461400 462000 462100 462200 463000 463001 463002 463005 463006 463008 463014 463015 463099 463100 463200 463300 463302 463900 463901 463902 464000 464001 464003 464005 464006 464009 464100 464101 464200 464400 464500 465000 465300 465400 469000 469900 469901 469902 469903 469904 10 | P a g e Contributions & Donations Donations, Bequests and Gifts West Central Summer Donations Other Govt Contributions Voluntary Benefit Contributions Non – Governmental Grant Receipt Private Foundation Grants Developer Contributions Reimbursements and Refunds COBRA Reimbursement Other Supplemental Insurance Insurance Premiums Reimbursement Training Reimbursements Jury Duty Reimbursements Juror Fee Reimbursement Witness Fee Reimbursement Other Reimbursements Settlement Reimbursements Refunds of Prior Year Overpayments Refunds of Prior Year BWC Claims Reserves Refund of BWC Claims Reserves Employee Reimbursements Employee Reimbursements – Telephone Jury Duty Reimbursements Miscellaneous Revenue Vending Receipts Court Witness Fees Recovered NSF Checks Recovered Lab Payments Recovered Misdirected Payments Rents – Real Estate Rents – Real Estate (INT) Rents – Personal Property Receipts from Paper Recycling Sales of Scrap and Salvage Unclaimed Funds Bond Retirement Payments Loan Receipts Agency Defined Miscellaneous Revenue Other Miscellaneous Revenue Pay Phone Revenue Inmate Telephones Corrections Pay Phones Cash Overages CODE DESCRIPTION 470000 INTERFUND REVENUE NOTES Receipts from other County funds in the form of operating transfers, matching subsidies, loans or nonrecurring transfers. Use the 430000 code series for payments received from another County fund for goods or services. For reimbursements for expenditures previously paid on behalf of another County fund, record them as reductions to the original expenditure object codes. DO NOT USE THIS CODE FOR ACTUAL REVENUE TRANSACTIONS. DETAILED OBJECT CODES Fund Transfers – Operating Transfers In Fund Transfers – Debt Service Receipt of Loan Proceeds Principal Repayment Receipts Loan Interest Receipts Other Interfund Revenue 473300 473500 475100 475200 475300 479900 480000 OTHER FINANCING SOURCES Proceeds from the issuance of general short-term and long-term liabilities (bonds, notes and loans) and from the disposition of fixed assets. DO NOT USE THIS CODE FOR ACTUAL REVENUE TRANSACTIONS. DETAILED OBJECT CODES 481100 481200 481300 481400 481500 481600 484400 484500 11 | P a g e Note Proceeds Bond Proceeds Loan Proceeds Refunding Bonds Issued Premium on Issuance of Bonds Premium on Issuance of Notes Sales – Capital Assets Sales – Scrap & Salvage CODE DESCRIPTION 490000 INVESTMENT EARNINGS NOTES Receipts and proceeds associated with the holding and disposal of investments or the lending of funds to other political subdivisions. DO NOT USE THIS CODE FOR ACTUAL REVENUE TRANSACTIONS. DETAILED OBJECT CODES 490100 490500 12 | P a g e Investment Earnings Interest Distribution EXPENDITURE SECTION DETAILED OBJECT CODES CODE DESCRIPTION NOTES 510000 PERSONAL SERVICES AND FRINGE BENEFITS 510100 Salaries and Wages Payments for salaries and wages to permanent and temporary employees and for fringe benefits paid for by the County on behalf of its employees (insurance, retirement contributions, unemployment compensation, workers compensation and pay-outs of unused accrued leave balances). DO NOT USE THIS CODE FOR ACTUAL EXPENDITURE TRANSACTIONS. Pay Type Code: 100 – Regular Wages 200 – Sick Leave Wages 201 – Vacation Leave Wages 202 – Personal Leave Wages 204 – Holiday Wages 205 – Leave w/o Pay 206 – Absent w/o Leave 207 – Overpayment 208 – Underpayment 210 – Suspension 212 – Vacation Suspension 213 – Personal Leave Suspension 215 – Military Leave w/o Pay 216 – Strike Leave w/o Pay 220 – FMLA – Unpaid 221 – FMLA – Sick Leave 222 – FMLA – Vacation 223 – FMLA – Comp Leave 224 – FMLA – Donated 225 – FMLA – Personal Leave 230 – Special Leave Wages 240 – Administrative Leave 241 – Administrative Leave Accrual 243 – Donated Leave 245 – Education Leave 250 – Jury Duty Pay 291 – Administrative Leave 292 – Administrative Leave 13 | P a g e DETAILED OBJECT CODES (cont.) CODE DESCRIPTION NOTES 510100 Salaries and Wages Pay Type Code: 251 – Military Leave Pay 252 – Court Time Leave 253 – Volunteer Leave Pay 254 – Poll Worker Leave 255 – Military Leave Accrual 256 – Union Leave 257 – Perfect Attendance Day 260 – Holiday Worked Accrues 274 – Sheriff P/T 280 – FCBDD P/T Summer Wages 285 – FCBDD P/T S/L Summer 505 – Term Holiday Bank (No PERS) 506 – Term PTO (Paid Time Off) 575 – Severance Pay (No PERS) 580 – Miscellaneous Pay (No PERS) 599 – Holiday Bank Time Used 603 – Injury Leave 604 – Bereavement Leave 607 – Training In-Service 608 – Training Off-Site 609 – Training Instructor 850 – Regular Wage Adjustment 875 – Regular Wages Adj (No Accrual) 880 – PERS 12 Month Summer Pay 890 – Unemployment Overpay 900 – Salaried Elected Officials 908 – Engineer Supplement 910 – Auditor Estate Tax Supplement 920 – STRS 12 Month Summer Pay 510105 510201 Salaries-Elected Termination Payment of Sick Leave 510204 Wellness Incentive Pay-Out 510301 Termination Payment of Vacation Leave 510302 Vacation Pay-Out 510404 Holiday Worked 14 | P a g e Pay Type Code: 500 – Term Sick Pay 507 – Sick Leave Conversion FCSO Pay Type Codes: 549 – Sick Leave Conversion 550 – Wellness Pay 555 – Annual S/L Conv (No Accrual) Pay Type Code: 501 – Term Vacation Pay (No PERS) Pay Type Code: 551 – Vacation Pay-Out 556 – Annual Vac/L Conversion (No Accrual) Pay Type Codes: 261 – Holiday Worked 1.0 (No Accrual) 356 – Holiday Worked 1.5 (No Calc) 358 – Holiday Worked 1.5 with Shift Diff 599 – Holiday Bank 602 – Holiday Worked Pay 1.5 DETAILED OBJECT CODES (cont.) CODE DESCRIPTION 510500 Comp Time Wages 510501 Termination Payment of Comp Time 510502 Comp Time Pay-Out 510601 Termination Payment of Personal Leave 510602 Personal Leave Pay-Out 511100 511200 511300 Car Allowance (Taxable Fringe Benefit) Longevity Pay Supplemental Pay 511400 Shift Differential 511402 511403 511600 Shift Differential 2 Shift Differential 3 Retroactive Adjustment 511900 Other Wages 15 | P a g e NOTES Pay Type Code: 203 – Comp Time Wages 290 – Comp Time Wages Pay Type Code: 503 – Term Comp Pay (No PERS) Pay Type Code: 552 – Comp Time Pay-Out Pay Type Code: 502 – Term Personal Pay (No PERS) Pay Type Code: 553 – Personal Leave Pay-Out Pay Type Code: 940 – Car Allowance Pay Type Code: 600 – Longevity Pay Pay Type Code: 595 – Supplemental Pay (Lump Sum) 596 – Settlement (Taxable) 597 – Settlement (Taxable & No PERS) 601 – Supplemental Pay (Hours * Rate) 606 – Incentive Pay 909 – Sheriff Supplemental Pay Pay Type Codes: 622 – Shift Differential 2 623 – Shift Differential 3 624 – Comp Shift Differential 642 – Shift Differential 3 Pay Type Codes: 622 – Shift Differential 2 Pay Type Codes: 623 – Shift Differential 3 Pay Type Code: 504 – Retroactive Termination Pay (No PERS) 700 – Retroactive Pay 701 – Retroactive Regular Pay 702 – Retroactive Overtime Pay 703 – Retroactive Holiday Pay 704 – Retroactive Shift Pay 705 – Retroactive Longevity Pay 706 – Retroactive Supplemental Pay 800 – Adjustment Pay Pay Type Codes: 248 – Military Supplemental Pay 585 – Service Credit Pay (Non-Barg Unit) 586 – Service Credit Pay (Barg Unit) 605 – Other Pay 606 – Incentive Pay CODE DETAILED OBJECT CODES (cont.) DESCRIPTION NOTES 512000 Overtime Wages Pay Type Codes: 263 – Additional Holiday (No Accruals) 299 – Straight Overtime 1.0 300 – Overtime 1.0 Pay 301 – Overtime 1.5 Pay 302 – Overtime 2.0 Pay 303 – Overtime 2.5 Pay 304 – Overtime 3.0 Pay 320 – Special Overtime 1.5 321 – Special Overtime 2.0 322 – Special Overtime 2.5 344 – Special Overtime 1.5 (No Calculation) 345 – Special Overtime 2.0 (No Calculation) 346 – Special Overtime 2.5 (No Calculation) 347 – Special Overtime 1.5 with Shift Differential 348 – Special Overtime 2.0 with Shift Differential 349 – Special Overtime 2.5 with Shift Differential 357 – Holiday Overtime Worked 2.5 359 – Holiday Overtime Worked 2.5 with Shift Differential 360 – Supplemental Overtime 310 – Court Time 1.5 Pay 311 – Court Time 2.0 Pay 312 – Court Time 2.5 Pay 315 – Security Overtime 1.5 352 – Overtime – Sheriff Honor Guard 353 – Overtime – Sheriff Dive Team 354 – Holiday Overtime Worked 2.0 (No Calc) 355 – Holiday Overtime Worked 2.0 with Shift Differential 340 – Overtime 1.5 FOP (No Calculation) 341 – Overtime 2.0 FOP (No Calculation) 342 – Overtime 1.5 with Shift Differential FOP 343 – Overtime 2.0 with Shift Differential FOP 512001 Overtime Wages – Court Time 350 – Court Overtime 1.5 (No Calculation) 351 – Court Overtime 2.0 (No Calculation) 512002 Overtime Wages – Field Training Officer 620 – Field Training Officer 16 | P a g e CODE DETAILED OBJECT CODES (cont.) DESCRIPTION NOTES 513000 Seasonal/Temporary Wages 513100 514100 514200 514300 514301 514400 515000 Poll Worker Pay PERS Contribution STRS Contribution Medicare FICA Taxes COTA Contributions Other Fringe Benefits 515001 517000 Employee Benefit Contribution Other Benefits 517001 517100 517200 517300 517301 Living Wills Life Insurance Legal Insurance Workers Compensation Workers Compensation – Self Insurance Premium Workers Compensation – Self Insurance Claims Workers Compensation – Self Insurance Reserves Unemployment Compensation Admin Fringe Allocation 517302 517303 517400 519200 17 | P a g e Pay Type Code: 275 – Seas/Temp (Accrs Sick No Vac) 276 – Seas/Temp (Accrs Sick and Vac) 278 – FCBDD School Age Summer Center 279 – FCBDD ECE Summer Center Pay Type Codes: 249 – Above & Beyond Military Benefit Pay Type Codes: 750 – Non Cash (Fringes) 751 – FMV Domestic Partner Benefits 752 – FCBDD HRA FMV Medical Only 753 – FCBDD HAS FMV Medical Only 754 – FCBDD FMV Dental & Vision Only 755 – FMV Bargaining Unit Domestic Partner 756 – FMV MORPC Domestic Partner PT Health 757 – FMV SWCD Domestic Partner Health 946 – Cell Phone Allowance 947 – Clothing Allowance 948 – MISC Reimbursement (No PERS - Taxable) 970 – Dependent Care Benefit CODE 520000 DETAILED OBJECT CODES (cont.) DESCRIPTION NOTES Payments for services performed by persons, firms SERVICES AND CHARGES 520100 Purchased Personal Services or other County agencies, for utilities, for rentals and leases, for insurance and for travel. IRS Form 1099 will be issued to payees receiving more than $600 in the calendar year according to guidelines issued by the Internal Revenue Service. Questions about 1099s should be directed to Jeff Roose, 525-7345 or Robert Caldwell, 525-7520. DO NOT USE THIS CODE FOR ACTUAL EXPENDITURE TRANSACTIONS. 520101 Medical Services 520102 520103 Legal Services Environmental Consultants 520104 520105 Marketing- Economic Development Data Processing Consultants 520106 Training Consultants 520108 520109 Appraisers Architectural Design/Engineering 520110 Safety and Security Services 520111 520112 520113 520114 520115 520116 520117 520118 520199 Case Management Financial Services Management Consultant Services Occupational Therapy - OT Physical Therapy – PT Speech Language Pathology – SLP Vision Services – Vision Nursing Services - Nursing Other Professional Services 18 | P a g e Payments for services provided by private companies or individuals for consulting. Include costs of transportation, meals, lodging, etc., if the individual did not account for these expenses to the County. Payments for medical and therapeutic services and for medical service contracts. Payments for all professional services pertaining to environmental studies and reports. Examples include environmental impact studies, site examinations, excavations and surveys, state and federal regulatory inspections and related technical services. Payments for professional services pertaining to information technology. Examples include evaluation of information technology hardware, software and processes, development of long-range plans and development of customized programming. Use 526002 for technical support services. Payments for a private agency to provide training and/or sheltered employment to clients of a County agency, and for outside training services for employment placement. Payments to licensed appraisal firms or Individuals. Use 544400 for services provided as part of a construction, renovation or major remodeling project. Payments for services purchased to ensure the safety and security of clients, inmates, residents and employees, and for contract security guard services. Payments for accounting or auditing work. Payments to individuals or firms providing specialized, skilled services. Use this code for language and deaf interpreting services. CODE DESCRIPTION 520200 520201 Office Services Postal Services DETAILED OBJECT CODES (cont.) NOTES 520202 Courier – Delivery Pick-Up 520203 Phone Installation – Svc Hook-Up Fees 520204 Telephone Services 520206 Advertising and Promotion 520207 Bank Account Management and Credit Bureau Fees 520208 Memberships 520209 Publications and Subscriptions 520210 Legal Advertising 520211 520212 Pager Services Printing of Stationery 520213 Printing of Forms and Bulletins 520214 520215 520216 520217 520218 520300 Copying of Blueprints and Other Documents Cellular Telephone Services Voice Mail Services Portfolio Management Public Relations – Awareness Insurance and Licenses 19 | P a g e Payments for postage, rental of post office boxes and replenishment of mail permits and postage meters, including payments to Purchasing for central mail. Use 522015 for rental of the postage meter. Payments for armored and non-armored courier pickup and/or delivery services. Payments for account activation. Use 526006 for installation services. Payments for phone service including base rate and charges for local and long distance calls. Use 526006 for installation and repair services. Payments for advertising in newspapers, magazines, radio or other media, as well as for general promotion. Examples include recruitment advertising, banners, posters and streamers. Use 520210 for legal advertising. Payments for establishment and maintenance of banking, checking and construction retainage and escrow accounts for authorized projects and County purposes, and for credit bureau charges and locator services. Payments for memberships in professional organizations, such as Government Finance Officers Association and the County Commissioners Association. Payments for books, periodicals, pamphlets, newspapers, publications and subscriptions to internet services. Payments for legal advertising in newspapers, magazines, radio or other media services including solicitation of bids and required public notices. Payments for custom printing of stationery, envelopes and business cards including payments made to Purchasing’s Print Shop. Use 530204 for purchases of other types of stationery. Payments for custom printing of forms, licenses, permits, applications, certificates, newsletters, etc. including payments made to Purchasing’s Print Shop. Use 530205 for purchases of standard printed forms and records. Pay Type Codes: 956 – Cell Phone Reimbursement Payments to PFM or a vendor for voice mail. Consult the Risk Management Division of the Commissioners’ Office before purchasing an insurance policy. CODE DESCRIPTION DETAILED OBJECT CODES (cont.) NOTES 520301 Property Insurance 520302 520303 Crime Insurance Liability/Other Insurance 520304 Public Official Bonding 520305 520306 520307 520308 Self-Insured Expenses Licenses and Permits Taxes, Levies and Assessments Self-Insured Settlements 520400 520401 Travel and Training Travel Expenses - No Overnight 520402 Travel Expenses – With Overnight Payments of premiums for property and casualty insurance coverage and for policies on County buildings and equipment. Payments of premiums for insurance policies on motor vehicles and for employee and professional liability, and medical malpractice insurance. Use the 516000 code series for insurance provided to employees as a fringe benefit. Payments for the bonding of any public officer, deputy or employee of the County as required by the ORC. Payments for self-insurance coverage. Payments arising from lawsuits, judgments and negotiated settlements not covered by insurance policies. Pay Type Codes: 949 – Mileage Reimbursement 950 – Miscellaneous Reimbursement 951 – Parking Reimbursement Payments of travel expenses incurred by employees as authorized in the performance of their duties. Employee reimbursements for mileage, parking and meals are subject to policies established by the County Commissioners or other oversight boards. Payments of travel expenses incurred by contractual workers if the costs have been substantiated by presenting the County with receipts, mileage statements, etc. Costs not accounted for in this manner should be charged to the same object code as was used for payment of the services rendered (e.g., 520101, 520102, etc.). Pay Type Code: 952 – Travel Reimbursement (Out-of-County) Payments of travel expenses incurred by employees as authorized in the performance of their duties. Employee reimbursements and direct payments for travel, lodging, meals, telephone calls and incidental expenses are subject to policies established by the County Commissioners or other oversight boards. Payments of travel expenses incurred by contractual workers if the costs have been substantiated by presenting the County with receipts, mileage statements, etc. Costs not accounted for in this manner should be charged to the same object code as was used for payment of the services rendered (e.g., 520101, 520102, etc.). 20 | P a g e CODE DESCRIPTION DETAILED OBJECT CODES (cont.) NOTES 520404 Client Travel and Transportation 520405 Tuition Payments and Reimbursements 520406 CLE Registration Fees 520407 In-House Training 520408 Training 520409 520410 Hosted Events Registration Fee – Same Day 520411 Registration Fee – Overnight 520500 520502 520503 Medical Services Medical Pmts-County Prisoner Employee Immunizations and Vaccinations 520504 520506 Client/Inmate Comfort Services Employee Physicals 520507 520600 520601 520602 520603 520604 520699 Psychological Examinations Utilities and Heating Fuels Electricity Natural Gas Water and Sewer Fuel Oils Other Utility and Fuel Expenses 21 | P a g e Payments of travel expenses incurred by employees while transporting County clients or travel expenses of county clients. Pay Type Code: 953 – Tuition Reimbursement Payments for specialized training or education, made either directly to the educational institution or instructor or indirectly as a reimbursement to an employee. Tuition reimbursements are subject to policies adopted by the appointing authority. Payments for registration fees for seminars and classes that qualify for continuing education credit for attorneys and judges. Payments for services associated with training classes developed or delivered by County agencies, including interfund payments to Human Resources. Use 530104 for purchases of training materials and supplies. Payments to vendors for training and staff development of County employees (on-site or off-site). Include costs for transportation, meals, lodging, etc., if the individual did not account for these expenses to the County. Payments of registration fees for off-site meetings, seminars, webinars or other events that do not involve overnight lodging. Payments can be made either directly to the sponsor or host or indirectly as a reimbursement to an employee. Payments of registration fees for off-site meetings, seminars, conventions or other events that involve overnight lodging. A Travel Authorization Form must be completed in advance, detailing all costs associated with attending the event. Payments can be made either directly to the sponsor or host or indirectly as a reimbursement to an employee. Payments for immunizations and vaccinations for County employees exposed to various health hazards and risks. Payments related to physical examinations for County employees when mandated by state law or agency policy. Payments for psychological examinations or testing. DETAILED OBJECT CODES (cont.) NOTES CODE DESCRIPTION 520700 520701 520702 Transportation Services Body Transport Services Vehicle Towing Services 520703 520704 520800 520900 520901 521000 521200 521900 521903 521904 522000 Commercial Moving Services Ambulance Transport Radio Tower Service Charges Trash Removal Trash Removal-Hazardous Material Snow Removal Services Landscaping Services General Services Burial Services and Plot Expenses Filing Fees Rentals and Operating Leases 522001 Leased Telephone Equipment 522004 522005 522006 522007 Buildings and Offices – Rent/Lease Land – Rent/Lease Storage Facilities – Rent/Lease Vehicle Storage and Parking 522008 522010 522011 Office Equipment – Rent/Lease Motor Vehicles – Rent/Lease Heavy Equipment – Rent/Lease 522012 Franklin Co. Internal Rent/Lease 522013 522014 522015 522100 522101 522102 Wearing Apparel Rent/Lease Pager Rental Postage Meter Rental Software Implementation Software Subscription and Maintenance Software Licensure 523000 523100 Judicial Services and Expenses Court/Special Trial Expenses 523101 523102 Payments of towing expenses for County or privatelyowned vehicles. Payments of expenses associated with moving equipment, furniture and other County property. Witness Fees Foreign Judge Compensation 22 | P a g e Payments for rent or leases unless a more specific code can be used. Payments related to leased telephone equipment. A lease is a contract of at least one year that may or may not have a buy-out option. Payments for the storage of records. Payments for the storage of County vehicles or the monthly rental of parking spaces. Payments for rental of heavy equipment such as cranes, loaders and backhoes. Payments for rental or lease agreements with another county agency. Use 520201 for postage expenses. Payments for annual licensing fees including payments to the Data Center for seats under the enterprise licensing agreement. Use 530303 for software purchases less than $5,000 and 544000 for purchases of $5,000 or more. Payments for miscellaneous trial-related expenses, or for reimbursements to another court for hearing a Franklin County case in a change of venue. Payments to witnesses, including travel expenses. Payments to judges from outside Franklin County who hold court in the County, if the judge accounted for travel, lodging and meal expenses by filing receipts or an expense report. Otherwise, use 523103. CODE DESCRIPTION 523103 DETAILED OBJECT CODES (cont.) NOTES Foreign Judge Per Diem 523104 523105 523108 523109 523110 523112 523113 523114 523200 Process Serving Expenses PVT Service of Process Restitution/Judgments/Settlement Prosecution Expenses Sheriff’s Fees Juror Fees Sheriff’s Fees Weight Enforcement CSEA-Clerk Services Transcription Expenses 523201 523300 523301 523313 Transcription Expenses/Indigent Appointed Counsel Appointed Counsel – Legal Fees Appointed Counsel – Expenses 524000 Social Services 524001 524003 524004 524005 524007 524008 524010 524014 524015 524016 524100 Placement Costs SS – Family Care & Adopt Contracts SS – Transitional Living Services SS – Direct Services Support SS – Foster Parent Education SS – Purchased Adoption Services SS – Miscellaneous Services FCCS Emergency Assistance SS – Independent Living SS-Kinship Permancy Incentive Board and Care 524200 524300 Levy – Social Services Delivery Public Services/Client Allocation 524400 525000 525001 Community Development / Activities Maintenance and Repair Services Auto/Body Shop Repairs 23 | P a g e Payments to judges from outside Franklin County who hold court in the County, if the expenses are not itemized. Payments for court reports and other costs related to the preparation of transcripts and depositions. Payments for investigations, long distance phone calls, parking, etc. that have been itemized by the attorney. Use 523301 for attorney fees. Payments for social services provided under contractual agreements with public and private agencies unless a more specific code can be used. Use 556000 or 557000 for emergency assistance grants. Payments to individuals and public and private agencies for providing board and care to persons in the County’s charge. This code series is for use by Children Services only. Payments to entities that provide public services such as emergency shelter, homeless prevention, training, transportation, code enforcement and trash clean-up. Payments to Fleet Management or an outside contractor for repair or restoration of County vehicles (labor and materials) including auto body repairs, drive train repairs, alignment services and transmission repairs. Use 525008 for routine vehicle maintenance and repairs. CODE DESCRIPTION DETAILED OBJECT CODES (cont.) NOTES 525002 Equipment Maintenance and Repairs 525003 525004 Radio Repairs Building and Grounds Maintenance and Repairs 525005 Infrastructure Repairs 525006 525008 Furniture Repairs and Restorations Vehicle Maintenance and Repair 525009 Maintenance and Repair Agreements 525010 525013 525100 525101 525102 525103 525104 525105 525400 526000 526001 Maintenance & Repair Special Contract Asphalt Restoration and Repair Home Repairs Plumbing Repairs Electrical Repairs HVAC Repairs Med/Safety Modifications Sanitation/Pest Control Interpreters Technical Services Lab and Testing Services 526002 Data Processing Services 526003 Film Processing 526004 Laundry and Dry Cleaning 526005 Electronic Monitoring 24 | P a g e Payments for labor and materials for equipment repairs unless more specific code can be used. Use 525009 for maintenance agreements. Use 530106 or 532600 for the purchase of repair parts only. Payments to PFM or an outside contractor for building repair and building and grounds maintenance and upkeep (e.g., plumbing, electrical, HVAC pest control, service, snow removal, etc.). Use 530000 code series when purchasing just maintenance supplies. Use 541300 for major remodeling or renovation projects. Payments for repairs to streets and roads, storm sewers and sanitary sewers. Use 544100, 544200 or 544300 for major improvements to infrastructure. Payments to Fleet Management or to an outside contractor for routine and minor repairs for County vehicles (labor and materials). Use 525001 for major repairs. Use 532400 when purchasing just repair parts. Payments for equipment maintenance agreements (e.g., copiers, mailing equipment, etc.). Use 525004 for building maintenance contracts. Payments for soil and water testing, drug testing of probationers, lab tests of evidence used in criminal investigations, specimen testing, etc. Payments to the Data Center or to an outside vendor for technical services related to information technology. Use 520105 for information technology consulting. Payments for photographic and micrographic film processing services. Use 530102 for purchases of photographic film/supplies. Use 530103 for purchases of micrographic supplies. Payments for commercial linen or uniform services. Use 530601 for uniform purchases. CODE DESCRIPTION 526006 DETAILED OBJECT CODES (cont.) NOTES Telephone Installation and Repair 526100 526101 526102 526103 526104 526105 526106 526107 526108 526109 526110 527100 Settlement Fees Auditor and Treasurer Fees DRETAC Fees Fees for Delinquent Tax Advertisements Election Expenses Board of Revision Fees Land Bank Fees Rollback Admin Fee Recount Filing Fees Sales Tax Admin Fees Tax Foreclosure Fees Animal Claims 528000 528001 529000 529000 529001 529002 529005 529006 529007 529008 529100 Inspection Services Apiary Inspection 529200 529300 Admin Services & Materials Allocation ADAMH Board Specific Services and Charges ADAMH Board Specific Services and Charges Other Services and Charges Overages / Shortages 529400 529900 529901 Agency Defined Services and Charges Client Overpayments 97 / 98 State Fees Legal Settlements Tax Offset Recovery (CSEA) Misdirected Payments (CSEA) Reimbursement For NSF Cost Allocation Plan 25 | P a g e Payments to PFM or an outside contractor for telephone installation and subsequent alterations or modifications necessary for the continued operation of the equipment. Use 520203 for account activation fees. Payments related to tax settlements. Payments to individuals for damages to livestock resulting from wild dogs. Payments for charges under the County’s cost allocation plan. CODE 530000 DETAILED OBJECT CODES (cont.) DESCRIPTION NOTES Payments for purchases of materials, supplies and MATERIALS AND SUPPLIES parts and equipment valued under $5,000. AND EQUIPMENT < $5,000 DO NOT USE THIS CODE FOR ACTUAL 530100 Office Materials and Supplies and Office Equipment < $5,000 530101 Office Materials and Supplies 530102 Photographic Materials and Supplies 530103 Micrographic Materials and Supplies 530104 Training/Educational Materials and Supplies 530105 Furniture and Equipment < $5,000 530106 Equipment Replacement Parts 530107 Recreational Materials and Supplies 530200 530201 Printing Supplies, Printed Material and Printing Equipment < $5,000 Copier and Fax Supplies 26 | P a g e EXPENDITURE TRANSACTIONS. Use 530201 for purchases of copier supplies. Use 530203, 530204 or 530205 for purchases of paper, stationery or forms. Purchases of administrative-type office items. Examples include staplers, file folders and labels, pens, calendars, inter-office envelopes, blank audio and video cassettes. Purchases of photographic supplies and equipment. Examples include film, cameras and photographic equipment with a unit cost of less than $5,000. Use 526003 for film processing. Use 543300 for items with a unit cost of $5,000 or more. Purchases of micrographic supplies and equipment. Examples include film, fiche, and micrographic equipment with a unit cost of less than $5,000. Use 526003 for processing of microfilm or microfiche. Use 543300 for items with a unit cost of $5,000 or more. Purchases of videos, movies, slide shows, etc. used to train County employees or to educate the general public. Purchases of office furniture or equipment with a unit cost less than $5,000. Examples include desks, tables, chairs, bookcases and calculators. Use 530702 for purchases of kitchen appliances. Use 543101 or 543103 for items with a unit cost of $5,000 or more. Direct purchases of replacement parts for equipment. Use 525002 for payment of both “labor and parts” on repair billings from outside contractors. Use 532400 for vehicle parts. Use 533203 for educational and recreational equipment with a unit cost of less than $5,000. Purchases of toner, developer and fuser agents used in maintaining copiers and fax machines. Use 525009 for maintenance agreements. Use 530203 for purchases of paper for faxes and copiers. Use 530207 for purchases of fax machines or copiers if less than $5,000 and 543102 if $5,000 or more. CODE DESCRIPTION DETAILED OBJECT CODES (cont.) NOTES 530202 530203 Print Shop Supplies Paper Supplies 530204 Printed Stationery 530205 Printed Forms and Records 530207 Copier and Fax Equipment < $5,000 530300 Communication and Data Processing Materials and Supplies and Equipment < $5,000 Telecommunication Materials and Supplies 530301 530302 530303 Data Processing Parts, Materials and Supplies Purchased Software < $5,000 530304 Computer Hardware < $5,000 530305 Personal Computer Stations < $5,000 530400 Cleaning/Housekeeping Materials and Supplies and Equipment < $5,000 530401 530500 Laundry Supplies Medical/Dental/Lab Materials and Supplies and Equipment < $5,000 530501 530504 530505 Medical Supplies Drug Supplies Antitoxins and Vaccines 27 | P a g e Purchases of copier paper, plain white envelopes, blank forms and paper products that do not require printing. Purchases of standard printed paper products. Use 520212 for customized stationery. Purchases of standard printed forms and records. Use 520213 for customized forms. Purchases of copiers and fax machines with a unit cost of less than $5,000. Use 525009 for maintenance agreements. Use the 543200 code series for items with a unit cost of $5,000 or more. Purchases of materials and supplies used to install telephone equipment. Examples include cable, connectors, jacks and tie wraps. Purchases of computer tapes, diskettes, toner cartridges and memory boards. Purchases of software with a cost of less than $5,000. Use 522102 for software licenses. Use 544000 for items with a unit cost of $5,000 or more. Purchases of hardware other than personal computer stations with a unit cost of less than $5,000. Use 530301 for purchases of parts, materials and supplies for this equipment. Use 543200 for items with a unit cost of $5,000 or more. Purchases of new or replacement computers, monitors or desktop printers. Use 543200 for items with a unit cost of $5,000 or more. Purchases of toilet paper, janitorial supplies, brooms, mops, buckets, rags, soaps, detergents, disinfectants, waxes and similar items and equipment with a unit cost of less than $5,000. Use 543800 for items with a unit cost of $5,000 or more. Purchases of laundry soaps, bleach and other laundry supplies. Purchases of lab materials and supplies, such as rubber tubing, glassware and litmus paper, and medical, dental or laboratory equipment with a unit cost of less than $5,000. Use 543500 for items with a unit cost of $5,000 or more. Purchases of prescription and non-prescription drugs. Purchases of diphtheria antitoxin for indigent persons (ORC Section 307.63) and rabies vaccines. CODE DESCRIPTION 530506 DETAILED OBJECT CODES (cont.) NOTES Perishable Reagents 530508 530600 530601 First Aid Supplies Wearing Apparel/Linens/Bedding Employee Uniforms 530602 530603 530604 530700 Client/Inmate Clothing Linens, Towels and Bedding Plain Clothes Allowance Edible Products and Food Handling Materials and Supplies and Equipment < $5,000 Food Items for Human Consumption Food Handling Materials and Supplies 530701 530702 530703 Dishwashing Supplies 530800 Safety and Security Supplies 530900 Agricultural and Animal Care Materials and Supplies and Equipment < $5,000 Agricultural, Horticultural and Landscaping Materials and Supplies 530901 530902 530903 530904 531000 531001 531100 531102 531103 531104 Landscaping Supplies Animal Feed Animal Care Supplies Client and Inmate Aids Client Appliances and Furniture General and Other Expenses Plaques, Awards and Certificates Grave Markers Licensing/Permit Supplies 28 | P a g e Purchases of perishable reagents used in drug testing and other toxicology laboratory evaluations. Purchases of uniforms. Use 526004 for the rental and ╪ of uniforms. Use 530604 for plain clothes allowance. Pay Type Code: 955 – Clothing Reimbursement Purchases of dishware, eating and cooking utensils, pots and pans, trays, kitchenware, napkins and tablecloths used in preparing and serving food. Also includes purchases of kitchen appliances with a unit cost of less than $5,000. Use 543800 for items with a unit cost of $5,000 or more. Purchases of supplies for dishwashing operations including dishwashers with a unit cost of less than $5,000. Purchases of supplies such as night sticks, handcuffs, mace, belts, holsters, flares, fire extinguishers, smoke detectors, helmets and bullet-proof vests. Use 533502 for safety and security equipment purchases with a unit cost of less than $5,000. Purchases of plants, fertilizer, mulch, weed killer and rakes, shovels and lawnmowers with a unit cost of less than $5,000. Use 525004 for payments for grounds keeping services. Purchases of toiletries and personal hygiene items for clients and inmates, such as soap, toothpaste, toothbrushes, cosmetics and feminine hygiene products. Purchases of appliances and furniture for clients of County agencies, with a unit cost of less than $5,000. Purchases of awards, plaques, certificates and novelty gifts used by County agencies for community and agency recognition ceremonies and events. DETAILED OBJECT CODES (cont.) NOTES CODE DESCRIPTION 531105 531200 531300 Signage Materials and Supplies Election Supplies Chemicals 532100 Gasoline and Other Fuels 532200 Oil, Grease and Lubricants 532300 Tires and Tubes 532400 Motor Vehicle Repair Parts and Accessories 532600 Heavy Equipment and Machinery Parts 533000 Maintenance and Repair Materials and Supplies 533100 Disposable Maintenance and Repair Supplies Equipment Modifications and Repairs 533200 533201 Modifications and Repairs to Office and Data Processing Equipment 533202 533203 House/Grounds keeping Equipment Educational and Recreational Equipment and Supplies 533204 Med/Dental/Lab/Therapy Equipment 29 | P a g e Purchases of industrial chemicals, such as salt, chlorine, nitrogen and other gases. Purchases of gasoline and diesel fuel used to operate vehicles owned, leased or rented by the County. Purchases of oil, grease and lubricants used to maintain vehicles owned, leased or rented by the County. Purchases of tires and tubes for vehicles owned, leased or rented by the County. Direct purchases of vehicle parts and supplies such as batteries, cables, spark plugs and paint. Use 525002 for parts and supplies used by outside contractors for the repair and maintenance of County vehicles. Purchases of repair parts for bulldozers, graders, trench diggers and other heavy equipment. Purchases of materials and supplies used for maintenance and repairs, unless a more specific code can be used. Purchases of cleaners, solvents and other supplies used by the print shop and in building maintenance. Purchases of materials and supplies used for repairs of and modifications to equipment, unless a more specific code can be used. Use 525002 for parts and labor billed by an outside contractor for equipment repair. For purchases costing less than $5,000, use 530105 for office equipment and 530304 for data processing equipment. Purchases of educational and recreational supplies and equipment with a unit cost of less than $5,000, such as phonographs, music recordings, cards, games, charts and displays. Use 543700 for items with a unit cost of $5,000 or more. DETAILED OBJECT CODES (cont.) NOTES CODE DESCRIPTION 533300 Building and Structural Supplies and Equipment < $5,000 533301 533302 Building and Building Maintenance and Repair Supplies HVAC Equipment and Supplies 533303 Plumbing and Refrigeration Equipment and Supplies 533304 Electrical Supplies and Fixtures 533305 Keys and Locks 533306 Paint and Painting Supplies 533400 Materials and Supplies for Roads, Bridges and Walkways 533411 533500 Electrical Supplies Minor Tools, Equipment and Hardware 533501 533502 533503 533601 533602 533603 Medical/Lab/Therapeutic Equipment < $5,000 Safety and Security Equipment < $5,000 Food Handling/Housekeeping Equipment < $5,000 Water Hydrants Water Meters – Commercial Water Meters – Residential 30 | P a g e Purchases of toilets, sinks, doors, blinds, lighting fixtures, carpeting, lumber, replacement windows, ceiling tile, floor tile, drywall and miscellaneous construction supplies. Purchases of heating and cooling equipment with a unit cost of less than $5,000, and materials and supplies such as gaskets, limit switches and sight glasses. Purchases of refrigeration equipment with a unit cost of less than $5,000 as well as supplies for plumbing repair, such as washers, valves, diaphragms, fittings, couplings, connectors and putty, and for refrigeration repair, such as refrigeration oil, thermostatic valves and suction and discharge lines. Purchases of batteries, tubes, light bulbs and ballasts. Use 533411 for purchases of electrical supplies used in association with County roads, parking lots, bridges and walkways. Purchases of key blanks, locks, cylinders, pins and cores. Purchases of paint, graffiti removers, cleaning solvents, brushes, spray guns, rollers and masking tape. Purchases of gravel, tar and other supplies used in the repair and maintenance of roadways, parking lots and walkways, unless a more specific code can be used. Purchases of electrical supplies used in association with County roads, parking lots, bridges and walkways. Use 533304 for other purchases of electrical supplies. Purchases of expendable and non-expendable equipment and tools with a unit cost of less than $5,000. Use 543500 for purchases of $5,000 or more. Use 543600 for purchases of $5,000 or more. Use 543800 for purchases of $5,000 or more. DETAILED OBJECT CODES (cont.) NOTES CODE DESCRIPTION 539000 Agency Defined Materials and Supplies 539500 Purchase Reimbursements Pay Type Code: 954 – Other Reimbursement Reimbursements to employees for authorized purchases of miscellaneous materials and supplies. 539900 Other Materials and Supplies 31 | P a g e CODE 540000 DETAILED OBJECT CODES (cont.) DESCRIPTION NOTES Payments for equipment with a cost of $5,000 or more and CAPITAL OUTLAYS 540100 Land Purchases 540101 Relocation Assistance 540200 Land Improvements 540300 540400 540500 541100 Land Repairs Land Damages Land Easements Building Purchases 541200 Building Construction 541300 Building Remodeling and Rehabilitation 541400 Building Demolition and Site Preparation 543000 Machinery and Equipment 543100 Furniture and Fixtures 543101 543102 Office Furniture Copiers and Fax Machines 543103 Office Machinery and Equipment 32 | P a g e a useful life of more than one year, and for major construction, renovation and remodeling projects. DO NOT USE THIS CODE FOR ACTUAL EXPENDITURE TRANSACTIONS. Purchases of real estate to which the County, the County Commissioners or a County Board will hold title, including property taken through eminent domain for road projects. When purchasing real estate that includes land and a building, record only the estimated value of the land in this code. The seller in this transaction may be subject to IRS 1099-S reporting. Call the Jeff Roose at 525-7345 or Robert Caldwell at 525-7390 for additional information. Engineers – Relocation assistance for right of way purchases Payment of costs incurred in developing land, such as fencing and fill dirt. Use 541300 for building renovations or improvements. Purchases of buildings or structures to which the County, the County Commissioners or a County Board will hold title. When purchasing real estate that includes land and a building, record only the estimated value of the building in this code. Payments to contractors and subcontractors for the construction of County buildings and structures. Examples include payments to general contractors, electrical contractors and HVAC contractors. Payments made to contractors, subcontractors or PFM for the remodeling or rehabilitation of County buildings and structures. Payment of demolition and site preparation costs if the County intends to erect a new County building in its place. Use 525007 for costs less than $5,000. Payments for machinery and equipment to be capitalized. Use the 530000 code series for items with a unit cost of less than $5,000. Payments for furniture and fixtures to be capitalized. Use 530105 for items with a unit cost of less than $5,000. Use 525009 for maintenance agreements. Use 530207 for items with a unit cost of less than $5,000. Use 525009 for maintenance agreements. Use 533500 for items with a unit cost of less than $5,000. DETAILED OBJECT CODES (cont.) NOTES CODE DESCRIPTION 543200 Data Processing and Telecommunication Equipment 543201 Personal Computers 543202 543203 Mainframe and Servers Imaging Equipment 543204 Document Storage and Retrieval Equipment 543205 Telecommunication Equipment 543300 Reproduction and Photographic Equipment 543400 543401 543402 543403 543500 Motor Vehicles Automobiles Trucks Heavy Machinery Medical/Lab/Therapeutic Equipment 543600 Safety and Security Equipment 543800 Food Handling and Housekeeping Equipment 544000 Software License 544100 Road Construction 544200 Bridge and Culvert Construction 33 | P a g e Agencies for whom the County Commissioners are the contracting authority must receive Data Board approval for purchases in this code series prior to making the purchase or entering the contract. Use 525009 for maintenance agreements. Use 530304 or 530305 for items with a unit cost of less than $5,000. Use 530303 or 544000 for software purchases. Use 530305 for personal computers and printers with a unit cost of less than $5,000. Purchases of document imaging equipment other than cameras and microfilming equipment. Use 525009 for maintenance agreements. Use 530305 for items with a unit cost of less than $5,000. Use 543300 for cameras or microfilming equipment. Purchases of document storage and retrieval equipment other than cameras and imaging or microfilming equipment. Use 525009 for maintenance agreements. Use 530305 for items with a unit cost of less than $5,000. Use 543300 for cameras or microfilming equipment. Use 525009 for maintenance agreements. Use 530304 for items with a unit cost of less than $5,000. Purchases of cameras and microfilming equipment. Use 525009 for maintenance agreements. Use 530102 or 530103 for items with a unit cost of less than $5,000. Use 543203 for scanners. Purchases of buses, motorcycles and ambulances. Purchases of bulldozers and other heavy equipment. Use 525009 for maintenance agreements. Use 533501 for items with a unit cost of less than $5,000. Use 525009 for maintenance agreements. Use 533502 for items with a unit cost of less than $5,000. Use 525009 for maintenance agreements. Use 530702 for food-handling materials and supplies. Use 530400 for housekeeping materials and supplies. Use 533503 for equipment with a unit cost of less than $5,000. Use 530303 for items with a unit cost of less than $5,000. Use 522102 for seats under the enterprise license agreement. Do not use this code to record County labor used in road construction projects. Do not use this code to record County labor used in bridge and culvert projects. DETAILED OBJECT CODES (cont.) NOTES CODE DESCRIPTION 544300 544400 544500 544600 545300 Water and Sewer Lines Architectural/Engineering Capital Expenditures Appraisal Fees Infrastructure Materials and Equipment Equipment Leases 549200 549900 Admin Cap Outlay Allocation Other Capital Assets 34 | P a g e Payment of costs for architectural and engineering services related to a capital project. Payments for equipment leases (not rentals). A lease is a contract lasting at least one year that may or may not have a buyout option. Use 522001 for telephone leases. DETAILED OBJECT CODES (cont.) CODE 550000 DESCRIPTION GRANTS 552000 553000 Grants to State Grants to Other Governments 553100 554000 Grants to County Agencies Grants to Non-Profit Organizations 556000 Grants for Client Assistance 557000 Grants for Rent 559000 559002 559003 559004 559100 559111 559112 559113 559114 559115 559120 559121 559130 Agency Defined Grants Grant – Independent Living Purchase on Behalf Purchase on Behalf - Loan Grants – CED Specific Homeownership Grants Home Rehabilitation Grants Homeless & Special Needs Grants Multi Family Housing Grants Housing Program Management Grants Target Area Revitalization Grants Infrastructure Grants Economic Development and Economic Opportunity Grants Economic Development – Brownfield Economic Development Business Loans Fair Housing Services Grants General Administration 559131 559132 559141 559143 35 | P a g e NOTES Use the 570000 code series for monies given to County agencies. DO NOT USE THIS CODE FOR ACTUAL EXPENDITURE TRANSACTIONS. Payments to other governmental entities to fund part of their operations. Payments to County agencies through grant programs. Payments to non-profit organizations to support their programs. Payments to vendors for commodities or services for clients of County agencies. Examples include legal services, burial services, food, clothing and utilities. Payments to landlords for clients of County agencies. Use 556000 for mortgage payments. DETAILED OBJECT CODES (cont.) DESCRIPTION NOTES DO NOT USE THIS DEBT SERVICE CODE 560000 CODE EXPENDITURE TRANSACTIONS. 561100 561200 561300 562100 562200 562300 563000 CODE 570000 Bond Principal Note Principal Loan Principal Bond Interest Note Interest Loan Interest Debt Issuance Costs DESCRIPTION OTHER FINANCING USES 573300 Operating Transfers Out 573500 Debt Service Transfers Out 573600 Residual Equity Transfers Out 574002 575100 Refund of Prior Year Funds Principal Loaned – Interfund 575200 Principal Repayment – Interfund 575300 Interest Repay – Interfund 36 | P a g e FOR ACTUAL Payments for miscellaneous legal fees and bond-rating agency fees related to the issuance of bonds by the County or a related entity. NOTES DO NOT USE THIS CODE FOR ACTUAL EXPENDITURE TRANSACTIONS. Moneys transferred from one County fund to another to be used in operations, including County matching funds for grants. Moneys transferred from one County fund to another in anticipation of future debt service obligations. Moneys transferred from one County fund to another that are non-recurring. Moneys transferred from one County fund to another with expectation of repayment. Moneys transferred from one County fund to another as repayment of a loan made previously. CODE 590000 DESCRIPTION SOCIAL SERVICES 593100 Client Aids 593101 Client Appliances and Furniture 593102 Client Plaques, Awards and Certificates 593203 Client Educational and Recreational Equipment and Supplies 593500 Client Medical/Dental/Lab Materials, Supplies and Equipment < $5,000 593501 593504 Client Medical Supplies Client Drug Supplies 593602 593700 Client Clothing Edible Projects and Food Handling Materials, Supplies and Equipment < $5,000 Food Items for Client Consumption Client Food Handling Materials and Supplies 593701 593702 593900 Other Client Materials and Supplies 594000 Social Services 594003 594004 594005 594007 594008 594010 594014 594015 594016 594100 SS-Family Care and Adoption Contracts SS-Transitional Living Services SS-Direct Support Services SS-Foster Parent Education SS-Purchased Adoption Services SS-Miscellaneous Services FCCS Emergency Assistance (No Tax) SS-Independent Living SS-Kinship Permanency Incentive Board and Care 37 | P a g e NOTES Social Services includes expenditures made by an agency to a third-party vendor for services and supplies that are provided directly to the agency’s clients in order to improve each client’s health, safety or welfare. The following Object Codes are only applicable for the following agencies: ADAMH, Board of Developmental Disabilities, Children Services, Job and Family Services and Office on Aging. DO NOT USE THIS CODE FOR ACTUAL EXPENDITURE TRANSACTIONS. Purchases of toiletries and personal hygiene items for clients, such as soap, toothpaste, toothbrushes, cosmetics and feminine hygiene products. Purchases of appliances and furniture for clients of County agencies. Purchases of plaques, awards, certificates and novelty gifts used by Social Services agencies for client recognition ceremonies and events. Purchases of educational and recreational equipment and supplies, such as phonographs, music recordings, cards, games, charts and displays. Purchases of lab materials and supplies, such as rubber tubing, glassware and litmus paper, and medical, dental or laboratory equipment. Purchase of medical supplies for clients. Purchase of prescription and non-prescription drugs for agency clients. Purchase of clothing for agency clients. Purchase of edible products for client consumption and food handling materials, supplies and equipment for the preparation and service of food to clients. Purchases of food items for client consumption. Purchase of dishware, eating and cooking utensils, pots and pans, kitchen appliances, trays, kitchenware, napkins and tablecloths used in preparing and serving food to clients. Purchases of other materials and supplies for agency clients. For use when a more specific code is not available. Payments for social services provided under contractual agreements with public and private agencies unless a more specific code can be used. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. Payments to individuals and public and private agencies for providing board and care to persons in the County’s charge. 594102 Housing Assistance 594109 Adult Nutritionals Delivery 594110 Incontinency Products Delivery 594111 Durable Medical Equipment Delivery 594113 Managed Board and Care 594115 Caregiver Services 594202 594204 594206 594207 594208 594209 594210 594212 594299 594300 Levy – Prevention Services Levy – Non-Contract Day Care Levy – Counseling Services Levy – Homemaker and Personal Care Levy – Psychiatric Treatment Levy – Medical Services Levy – Respite Care Levy – Protection Partnership Project Levy – Miscellaneous and Non-Contract Services Client Interpreters 594302 Legal Consultants for Clients 594311 Case Management 594314 Therapy – Occupational Therapy 594315 Physical Therapy 594316 Speech Language Pathology 594317 Vision Services 594318 Nursing Services 594399 Other Professional Social Services 594400 Educational and Recreational Services 594401 Client Travel and Transportation (Taxable) 594402 Client Mileage Reimbursement – NonTaxable Client Mileage Reimbursement - Taxable 594403 38 | P a g e Payments to individuals and public and private agencies for providing housing assistance to agency clients. Purchases of adult nutritional items, such as meals, delivered to agency clients. Purchases of incontinency products delivered to agency clients. Purchases of durable medical equipment delivered to agency clients. Payments to managed care providers for board and care to persons in the County’s charge. Payments for services provided to caregivers of the agency’s clients, such as respite care. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. This code series is for use by Children Services only. Payments to individuals and public and private agencies for providing interpreter services to support services delivery to agency clients. Payments to individuals and public and private agencies for providing legal consultant services to agency clients. Payments to individuals and public and private agencies for providing case management services to agency clients. Payments to individuals and public and private agencies for providing occupational therapy to agency clients. Payments to individuals and public and private agencies for providing physical therapy to agency clients. Payments to individuals and public and private agencies for providing speech language pathology services to agency clients. Payments to individuals and public and private agencies for providing vision services to agency clients. Payments to individuals and public and private agencies for providing nursing services to agency clients. Payments to individuals and public and private agencies for providing other professional social services to agency clients. For use when a more specific object code is not available. Payments to individuals and public and private agencies for providing educational and recreational serves to agency clients. Payment of travel expenses incurred by employees while transporting County clients or travel expenses of agency clients that are taxable. Payments for mileage reimbursements to clients for travel related to agency services that are non-taxable. Payments for mileage reimbursements to clients for travel related to agency services that are taxable. 594404 Client Travel and Transportation (NonTaxable) 594409 Hosted Events for Clients 594500 Home Repairs – Social Services 594505 Client Sanitation and Pest Control 594601 Client Lab and Testing Services 594604 Client Laundry and Dry Cleaning 594607 Client Fingerprinting and Background Checks 594700 Client Transportation Services 594900 Other Purchased Social Services 5993xx ADAMH Board Specific Mental Health Services and Charges ADAMH Board Specific Alcohol and Other Drug Services and Charges ADAMH Board Specific Integrated Care Services and Charges 5994xx 5995xx 39 | P a g e Payments of travel expenses incurred by employees while transporting County clients or travel expenses of agency client that are non-taxable. Payments for events hosted by agencies in honor of or to provide services to clients. These may include awards ceremonies or trainings. Payments by Social Services agencies to individuals and public and private agencies for providing repairs to client’s homes in order for the clients to maintain safe housing. Payments to individuals and public and private agencies for providing sanitation and pest control services in clients’ homes. Payments to individuals and public and private agencies for providing drug testing, specimen testing, etc. of agency clients. Payments to individuals and public and private agencies for providing laundry and dry cleaning service to agency clients. Payments for fingerprinting and background checks of clients. Use 520110 for fingerprinting and background checks for employees. Payments to individuals and public and private agencies for providing transportation services to agency clients. Payments to individuals and public and private agencies for providing other purchased social services to agency clients. For use when a more specific object code is not available. This code series is for use by ADAMH only. This code series is for use by ADAMH only. This code series is for use by ADAMH only.
