HomeMy WebLinkAboutAGENDA REPORT 1996 0529 CC SPC ITEM 04CAGENDA REPORT
CITY OF MOORPARK
TO: Honorable City Council
FROM: Martin R. Cole, Management Analyst
Department of Administrative Services
DATE: May 23, 1996 (Special CC Meeting of May 29, 1996)
SUBJECT: Consider Amendment to the Chart of Accounts
ITEM'• C •�
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BACKGROUND
On December 20, 1995, staff reported the staff recommended amendments to the City's
chart of accounts to better meet the increased information needs of the Public, the City
Council, and staff.
Based upon support from the Budget and Finance Committee (Mayor Lawrason and
Councilmember Perez) and after reporting to the Council in December, staff began the
process of refining the Draft Chart of Accounts (DCA). Each department provided input
on the set -up of the DCA, with departmental comments being incorporated into the
DCA. The refinement process included: (1) establishment of a "mirror" system in the
City's financial computer to test the DCA's functionality with real data; (2) adjustment of
the DCA's format based upon experiences with the "mirror" system; (3) installation of a
Purchase Order module to automate processing of the City's purchase orders; and (4)
input of Fiscal Year 1996 -1997 (FY 96/97) data in anticipation of Council adoption of
the staff recommendation and implementation of the new Chart of Accounts.
CHANGES TO THE 12/20/95 DCA
Based upon the experiences with the "mirror" system, the current version of the DCA
has been modified relative to the DCA presented in December, 1995. The account
structure recommended for Council approval takes the following form: AAA -BBB-
CCCC-DDD-EEE ( Fund- Department/Division- Project- Sub - project- Object), a decrease
from 28 characters to 17. Other notable changes include:
(1) Incorporation of the City Treasurer with the Finance Division into a
single Division (City Treasurer /Finance Division) as part of the
Administrative Services Department;
(2) Creation of Park Zone Divisions to allow for more detailed tracking of
the City's six (6) Park Development Zones; and,
(3) Creation of Parkways /Medians sub - projects to better track
transactions in each of the City's 10 Lighting and Landscape zones.
The full DCA is 15 pages of data. To conserve resources, a copy of the DCA is
available from the City Clerk's Office. The Mayor and each Councilmember have been
provided a copy in their City Hall mailbox.
Memo to the Honorable City Council
Consider Amendment to the City's Chart of Accounts
May 23, 1996 (Special CC meeting of May 29, 1996)
Page two
RESULTS OF "MIRROR" PERIOD
After entering data into the "mirror" system, staff tested the "mirror" system's reporting
abilities. Creation of the project code element in the account number allows the system
to provide information on a project basis, even when several departments were working
on the project. Additionally, trust and developer deposits were more easily associated
with specific projects and sub - projects (for multi -phase projects through use of the sub-
project account element). For example, the accounting system can now differentiate
between a deposit made for the environmental clearance and the construction phases
of the same project. This will result in easier access and more timely reporting of
project - related transactions.
Installation of the purchase order module as part of the implementation of the new chart
of accounts will allow for automation of the City's purchase order processing. Ideally,
issuance of a purchase order can be done online, from departmental request to
departmental /management approval to printing of a purchase order for transmission to
the vendor. Also, the amount of the purchase order (upon management approval)
would be reflected as an encumbrance against available fund balance. This enhances
staffs ability to check proposed expenditures against available budget and allows
tracking of expenses which are in process.
The budget data for FY 96/97 has been entered into the "mirror" system. Reports
generated from this information are similar in format to those used in earlier years, but
allow for more detailed budgeting and subsequent classification of expenses. Should
the Council adopt the new chart of accounts, staff is prepared to implement the new
account numbers and the purchase order system effective July 1, 1996 (the first day of
FY 96/97).
RECOMMENDATION
That the City Council adopt the chart of accounts as proposed and authorize its use
beginning on July 1, 1996.
MRCAWP61 VNRC961COUNCIL.MEM
AAA - Fund Identifier
100 - General Fund (001)
CITY OF MOORPARK
DEPARTMENT OF ADMINISTRATIVE SERVICES
ACCOUNTING REORGANIZATION PROJECT
DRAFT CHART OF ACCOUNTS
(Updated 03/21/96)
---- General Fund-
----- Special Revenue Funds-
- -- TRAFFIC SAFETY/TRANSPORTATION - - --
200 - Traffic Safety Fund (002)
201 - Traffic System Management Fund (024)
202 - City Wide Traffic Mitigation Fund (021)
203 - Local Transportation - Streets 8A Fund (011)
204 - Local Transportation - Transit Fund (012)
- -- ASSESSMENT DISTRICTS /AREAS OF CONTRIBUTION /PARK IMPROVEMENT--- -
210 - Assessment District Fund (023 and 025)
211 -Areas of Contribution Fund (026, 027, 028, and 029)
212 - Park Improvement Fund (005)
- -- COMMUNITY DEVELOPMENT AND AFFORDABLE HOUSING-
220 - Community Development Fund (041)
221 - Affordable Housing Fund (022)
- -- REDEVELOPMENT AGENCY - - - --
231 -A Area 1 Special Revenue (073)
232 - Low and Moderate Income Housing (074)
-- -STATE AND FEDERAL FUNDS - - - --
240 - Gas Tax Fund (003)
241 - State Transit Assistance Fund (013)
242 - TDA Article 3 Fund (0 15)
244 - ISTEA Fund (014)
245 - CDBG Entitlement Fund (018)
f `l1,41k
310 - KrA Area 1 Debt Service (071)
- --Debt Service -----
---- Capital Project Funds-
400 - Capital Projects Fund (006)
401 - City Hall Improvement Fund (008)
402 - Police Facilities Fund (020)
403 - Equipment Replacement (031)
410 - R6A Area 1 Capital Project (070)
CITY OF MOORPARK
DEPARTMENT OF ADMINISTRATIVE SERVICES
ACCOUNTING REORGANIZATION PROJECT
DRAFT CHART OF ACCOUNTS
(Updated 03121/96)
----- Fiduciary Funds -----
500 - Fiduciary Fund (039)
501 - Employee Def. Comp. Fund (099)
--- General Fixed Assets
600 - Ge eral Fixed Assets (900)
610 - RDA Area 1 Fixed Assets (078)
-- --Long Tenn Debt
710 -POA Area 1 Long Term Debt (079)
W
CITY OF MOORPARK
DEPARTMENT OF ADMINISTRATIVE SERVICES
ACCOUNTING REORGANIZATION PROJECT
DRAFT CHART OF ACCOUNTS
(Updated 03/21/96)
BBB - Department/Division Identifier
000 - Non Departmental
100 - City Council (111)
200 - City Manager (112)
201 - Solid Waste Division (160)
202 - AB 939 Waste Management Division (161)
203 - Public Transit Administration Division (151)
204 - Emergency Services Division (162)
300 - City Clerk (113)
400 - City Attorney (114)
401 - City Treasurer (Finance Division) (115/116)
500 - Department of Administrative Services (117)
501 - Public Safety Contract Administration Division (12 1)
502 - Animal Regulation Contract Administration Division (123)
503 - CDBG Administration Division (NEW)
504 - Economic Development/Redevelopment Division (170)
600 - Department of Community Development (Planning) (131)
601 - Building and Safety Division (133)
700 - Department of Community Services (Recreation) (134/148)
701 - Cable Television Division (118)
702 - Senior Center Division (150)
703 - Community Center Division (149)
710 - Parks Division (A/D 85 -1 Parks Maintenance Fund) (147)
800 - Department of Public Works (141)
801 - Streets Division (142)
802 - Engineering Division (135)
803 - Crossing Guard Division (136)
804 - NPDES Division (145)
810 - A/D 84 -2 Lighting and Landscaping Division (NEW)
900 - Tierra Rejada Road AOC (Former Fund)
901 - Los Angeles Avenue AOC (Former Fund)
902 - Casey /Gabbert AOC (Former Fund)
950 - Overhead Cost Center
720 - Park Comm Zone (NEW)
721 - Park Zone 1(N)
723 - Park Zone 3 (N)
724 - Park Zone 4 (N)
725 - Park Zone 5 (N)
726 - Park Zone 6 (N)
930 - Art In Public Places (Former Fund)
931 - Municipal Pool (Former Fund)
CITY OF MOORPARK
DEPARTMENT OF ADMINISTRATIVE SERVICES
ACCOUNTING REORGANIZATION PROJECT
DRAFT CHART OF ACCOUNTS
(Updated 03121196)
CCCC - Project Codes
5000 to 5999 - Administrative Services Projects
6000 to 6999 - Community Development Projects
7000 to 7999 - Community Services Projects
8000 to 8999 - Public Works Projects
DDD - Sub - Project Codes
600 to 699 - Community Development Sub - Project Codes
601 - Minor Modification
602 - Major Modification
603 - Permit Adjustment
604 - Zone Clearance
605 - Variance
606 - Conditional Use Permit
607 - Environmental Impact Report
608 - Tentative Tract Map
609 - General Plan Amendment
610 - Administrative Clearance
611 -Zone Clearance
612 - Sign Permit
613 - Landscaping Plan
614 - Specific Plan
700 to 799 - Community Services Sub - Project Codes
711 - Poindexter Park 721 - Arroyo Vista Community Park 731 - Campus Park
732 - Campus Canyon Park 733 - Griffin Park 734 - Virginia Colony Park
741 - Peach Hill Park 742 - Monte Vista Park 751 - Mountain Meadows Pk
752 - Tierra Rejada Park 753 - Country Trail Park 761 - Glenwood Park
800 to 899 - Public Works Sub - Project Codes
801 - Pre- Design/Pre- Engineering
802 - Design/Engineering
803 - Pre - Construction (Bid Solicitation)
804 - Construction
805 - Post - Construction
806 - Grading Permit
807 - Public Improvement Plan Check
808 - Public Improvement Inspection
809 - Encroachment Permits
810 - Excavation Permit
811 - Moving Permit
820 - Parkways Medians Citywide
821 to 829 (P/M Zones 1 to 9)
CITY OF MOORPARK
DEPARTMENT OF ADMINISTRATIVE SERVICES
ACCOUNTING REORGANIZATION PROJECT
DRAFT CHART OF ACCOUNTS
(Updated 03/21/96)
EEEE - Object Codes
REVENUES
3000 - Property Taxes
3001 - Current Secured (311)
3002 - Current Unsecured (312)
3003 - Prior Year Secured/Unsecured (313)
3004 - Supplemental Secured/Unsecured (314)
3005 - Pentalites and Interest (315)
3006 - Tax Increment (316)
3007 - Real Property Transfer Tax (318)
3008 - Homeowners Property Exempt (364)
3009 - Veterans Property Exempt (365)
3010 - Weed Abatement (402)
3011 - Special Benefit Assessment (403)
3012 - AB 939 Fees (411)
3099 - Other Property Tax Revenue
3100 - Sales and Use Taxes
3101 -Franchises (322)
3102 - Transient Occupancy (323)
3103 - Business Licenses (324)
3104 - Transportation Tax Transit (325)
3105 - Transportation Tax Non - Transit (326)
3199 - Other Sales/Use Taxes (321)
3200 - Licenses /Permits /Fines
3201 - Animal (331)
3202 - Bicycle (332)
3203 - Business Registration Permit (333)
3204 - Home Occupation Permit (334)
3205 - Vehicle Code Fines (341)
3206 - Municipal (342)
3207 - Health and Safety (343)
3208 - Animal Shelter Fees (404)
3299 - Other Licenses/Permits/Fines (345)
3300 - Investment Earnings /Int. /Rent
3301 - Investment Earnings (351)
3302 - Rents/Concessions (352)
3303 - Interest from City's MRA Loan(355)
3304 - Penalties and Interest (415)
3399 - Other Invest. Int./Rental Income(353)
3400 - Federal and State Revenue
3449 - Other Federal Revenue /Grants (371)
3451 - Cigarette Tax (363)
3452 - Gas Tax 2106 and 2107 (366)
3453 - Gas Tax 2107.5 (367)
3454 - Gas Tax 2105 (373)
3455 - Off Highway Motor Vehicle (368)
3456 - Motor Vehicle in Lieu (361)
3457 - Trailer Coach in Lieu (362)
3458 - TDA Article 8 - Transit/Street (381)
3459 - TDA Article 3 - Bicycle/Pedest (382)
3599 - Other State Taxes/Grants (369)
3500 - Administrative Service Fees
3501 - Photocopying (405)
3502 - Sale of Documents (406)
3503 - Appeals (408)
3504 - Filming Permits (468)
3505 - CDBG Loan Payoff (502)
3506 - Art in Public Places Fee (506)
3507 - Advertising
3600 - Community Development Fees
3601 - Planning Fees/Residential (428)
3602 - Planning Fees /Non - Residential (429)
3611 - Building Permits/Residential (426)
3612 - Building Permits/Residential (427)
3699 - Other Community Development Fees
3700 - Community Services Fees
3701 - Fees in Lieu of Park Dedication (491)
3702 - Class Registration Fees
3703 - Muncipal Pool Contribution (503)
3704 - Trees and Landscape Fees (504)
3799 - Other Community Services Fees
3800 - Public Works Fees
3801 - Sale of Plans /Sepcifications
3802 - Permit Fee (469)
3900 - Other Revenues
3901 - Sale of City Property (492)
3902 - Contributions and Donations (493)
3903 - Discount on Notes Receivable (507)
3905 - Transit Fare Revenue
3910 - Sale of General Fixed Assets (600)
3920 - Sale of Bonds (620)
3930 - Other Long Term Debt Proceeds (630)
3940 - Advances from City and Other (640)
3950 - Booking Fee Settlement (650)
3960 - General Insurance Rebates (651)
3970 - Other Loan Payoffs (652)
3980 - Prior Period Adjustments (701)
3990 - DARE Contributions (981)
3991 - Tax Increment Transfers In (998)
3992 - Transfers In (999)
3999 - Miscellaneous Revenue
CITY OF MOORPARK
DEPARTMENT OF ADMINISTRATIVE SERVICES
ACCOUNTING REORGANIZATION PROJECT
DRAFT CHART OF ACCOUNTS
(Updated 03/21/96)
EEEE - Object Codes
9000 - Personnel Salaries and Benefits
9001 - Elected /Appointed Officials (501)
9002 - Salaries (Full Time) (502)
9003 - Salaries (Part-Time) (503)
9004 - Overtime (504)
9010 - Group Medical/Life Insurance (511)
9011 - Workers' Compensation Insurance (512)
9012 - Unemployment Insurance (513)
9013 - Retirement Contributions (514)
9014 - Medicare and Social Security (515)
9020 - Uniform Allowance (638)
9099 - Salary and Benefit Contingency (599)
9100 - Purchased Services
9101 -Repair and Maintenance Services (658)
9102 - Engineering Services (NEW)
9103 - Contract Street Sweeping - City (NEW)
9104 - Contract Street Sweeping - CalTrans (NEW)
9105 - Striping (NEW)
9106 - Minor Asphalt Patching (NEW)
9107 - Minor Concrete Repair/Replace (NEW)
9108 - Traffic Signal Maintenance Service (659)
9110 - Police Services (NEW)
9111 - Fire Protection Services (NEW)
9112 - Legal Services (NEW)
9113 - Plan Check Services (645)
9114 - Inspection Services (646)
9115 - Vehicle Maintenance Services (654)
9116 - Appraisal Services (NEW)
9117 - Copy Machine Services (622)
9118 - Copy Machine Leases (NEW)
9199 - Other Purchased Services (NEW)
9200 - Operating Supplies
9201 - Computer Supplies (620)
9202 - Office Supplies (621)
9203 - Copy Machine Supplies (622)
9204 - Postage (624)
9205 - Printing/Binding (626)
9206 - Books /Publications/Subscriptions (633)
9207 - Memberships/Dues (634)
9208 - Education/Training (636)
9209 - Travel and Mileage (637)
9210 - Natural Gas (652)
9211 - Electricity (652)
9212 - Street Light Energy (652)
9213 - Water (652)
9214 - Telephone (653)
9215 - Gasoline /Diesel (655)
9218 - Shop and Operating Supplies (623)
9219 - Garbage (NEW)
9220 - Equipment Rental (661)
9221 - Traffic Signal Maintenance Supplies (NEW)
9222 - Small Tools/Equipment (657)
9230 - Employee Recritment (639)
9280 - Weed Abatement Chemicals (NEW)
9281 - Paint (NEW)
9282 - Barricades (NEW)
9283 - Safety Equipment (NEW)
9284 - Street Signs (NEW)
9285 - Regulatory Signs (NEW)
9286 - Warning Signs (NEW)
9287 - Sign Hardware /Poles (NEW)
9288 - Asphalt (NEW)
9289 - Concrete (NEW)
9299 - Other Purchased Supplies (NEW)
9300 - Financial Expenses
9301 - Interest Expense (801)
9302 - Debt Service Interest (810)
9303 - Discount on Loans Receivable (820)
9304 - Advances paid to City (840)
9310 - Property Tax Administration Fees (670)
9311 - Debt Issuance Costs (671)
9312 - Pass -thru Property Tax (672)
9313 - Insurance (648)
9400 �� Expenses
9401 - Rehabilitation Grants (684)
9402 - Rehabilitation Costs (683)
9700 - Community Services
9701 - Class Equipment (NEW)
9702 - Instructor Payments (NEW)
9900 - Capital Expenses
9901 - Land (901)
9902 - Buildings (902)
9903 - Improvements other than Buildings (903)
9904 - Vehicles (904)
9905 - Office Equipment (905)
9906 - Other Equipment (906)
9907 - Furniture/Fixtures (907)