CHART OF ACCOUNTS
FY 2018-2019 CITY OF THOUSAND OAKS CHART OF ACCOUNTS TABLE OF CONTENTS
Page
Introduction 1
Section 1.0 Funds 4
Section 2.0 Reporting Levels 15 Section 2.1 Reporting Level 2 16 Section 2.2 Reporting Level 3 20
Section 3.0 Activity/Sub 29 Section 3.1 Activity List - Revenue 30 Section 3.2 Activity/Sub List - Expenditure 31
Section 4.0 Expenditures 35 Section 4.1 Account Numbers for Expenditures 36 Section 4.2 Element/Object for Expenditures 56
Section 5.0 Revenue 79 Section 5.1 Activity/Sub, Element & Object 80
Section 6.0 Balance Sheet 104 Section 6.1 Activity/Sub, Element & Object 105
Section 7.0 Project Accounting 125
Section 8.0 Inactive Account Numbers 132
INTRODUCTION
The account number structure is designed to simultaneously meet the needs of financial management within City departments, overall reporting to City Council and City Manager, as well as external reporting requirements on county, state and federal levels.
As such, the account number may appear complex and contain digits that may seem unnecessary for any one type of reporting; however, each digit has a purpose and is defined. The structure of the account number will allow flexibility and comparability reporting, as well as achieve automated reporting to various agencies and organizations.
The account code structure consists of 14 digits:
XXX Fund
XX Reporting Level 2
XX Reporting Level 3
XX Basic Activity
X Sub-Activity
XX Element
XX Object
1
The Fund consists of a three-digit number.
→ Reporting Levels 2 & 3 are each two-digit numbers. Reporting Level 3 is a
further breakdown of Level 2. Departments are ranges of Reporting Level 2.
Reporting Levels 2 & 3 together are similar to a program number/cost center.
→ The Activity (basic and sub) account concept is used to group costs in major
categories consistent with those used in external reporting. The activity
number to be used is dependent on the program number (Reporting Levels 2
& 3). A table combining the seven digits to be used for expenditures is
provided for your use. If the first digit of activity is 1, 2, or 3, the detail will be
found in the Balance Sheet section; if 4 or 5, the Revenue section; if 6, the
Expenditure section.
→ The Element and Object consist of a total of four digits. They are used as a
further breakdown of the three-digit activity account used for Revenue,
Expenditure, and Balance Sheet Accounts.
2
The Information in this guide will enable you to appropriately classify and record accounting
transactions in the accounting system. It is important to become familiar with the 14-digit account code and its individual components. A description of each of the components is presented in this publication. To assist you further, each code list has a 14-digit code facsimile at the bottom of each page with indicators showing the position of the code component.
As the need occurs, codes will be added and some will become inactive. Please keep your code guide updated annually. If you need further clarification regarding the information in this guide, please call Accounting for assistance.
The accounting system is designed to make your job easier while also giving the City needed information for budget and financial decisions. The accounting system is only a tool, and it is up to every employee to make the tool work to their (and the City's) best advantage.
The Account Code Guide is composed of the following sections:
Section 1 Funds Section 2 Reporting Levels Section 3 Activity/Sub Section 4 Expenditures Section 5 Revenue Section 6 Balance Sheet
3 SECTION 1.0
FUNDS
The City of Thousand Oaks has numerous funding sources, most of which are designated for specific use. Most individuals will use the General Fund (001).
This section includes a listing of Funds. Please consult the listing prior to designating the three-digit number for the fund category.
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT
4
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
001 GENERAL FUND
1XX SPECIAL REVENUE FUNDS
110 Library
116 Successor Agency (RDA) (INACTIVE)
120 Community Development Block Grant (CDBG)
121 ECTA - East County Transit Alliance
125 Community Environmental Fund (INACTIVE)
13X State Gasoline Tax
131 State Transportation STA-2551 (Article 6.5) (INACTIVE)
132 Gasoline Tax 2105
133 Gasoline Tax 2106
134 Gasoline Tax 2107 & 2107.5
135 Gasoline Sales Tax SB 325 Art 8(a) 99400(A) (INACTIVE)
136 Bicycle & Pedestrian Facilities SB 821 (Art 3)
137 Gasoline Tax 2103 (Swapped for Prop. 42 - F/162)
138 Gasoline Tax 2030 RRAA & RMRA
14X-15X Lighting & Landscape Districts
141 City Lighting District A/C Fund 8070
142 AD 79-2 Lighting and Landscape District
143 Westlake Maintenance District #2 (INACTIVE)
144 Westlake Maintenance District #1 (INACTIVE)
145 Westlake County Maintenance District #1 (INACTIVE)
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 5
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
1XX SPECIAL REVENUE FUNDS (continued)
14X-15X Lighting & Landscape Districts (continued)
146 Oakbrook Maintenance District #25 (INACTIVE)
147 Westlake Maintenance District #23 North Ranch (INACTIVE)
148 Wildwood Maintenance District #27 (INACTIVE)
149 Lynn Maintenance District #28 (INACTIVE)
151 Westlake Maintenance District #29 North Ranch (INACTIVE)
152 Thousand Oaks Maintenance District #30 (INACTIVE)
153 Westlake Maintenance District #3 (INACTIVE)
154 Westlake Maintenance District #5 (INACTIVE)
16X Other Special Revenue Funds
160 Kelly Estates Assessment District (INACTIVE)
161 Traffic and Bicycle Safety
162 Traffic Congestion Mitigation (AB2928) (INACTIVE)
163 Housing Trust Fund - In-Lieu Fees
164 Housing Trust Fund - Community Linkage Fees
165 City Housing Trust Fund (RDA Housing Successor)
17X Miscellaneous Assessments
171 Mello Roos - Lang Ranch (INACTIVE)
172 Mello Roos - Oaks Gallery (INACTIVE)
173 CFD No 1994-1 Marketplace Public Parking
174 Mello Roos - Promenade Public Parking
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 6
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
1XX SPECIAL REVENUE FUNDS (continued)
17X Miscellaneous Assessments (continued)
175 Kelly Estates Assessment Distr 86-1 1915 Act Bond (INACTIVE) 176 CFD No 2008-1 Auto Mall Parking (INACTIVE)
177 County Flood Control Benefit Assessment Fund - Zone 3
178 County Flood Control Benefit Assessment Fund - Zone 4 (INACTIVE)
18X-19X Grants
181 Summer Youth (INACTIVE)
182 Entry Employee Experience (E.E.E) (INACTIVE)
183 Streets/Transportation Program (Federal) ISTEA
184 Office Traffic Safety (Sobriety Check Point) (INACTIVE)
185 Law Enforcement Federal Asset Seizure
193 Library (INACTIVE)
194 CALTRANS/CTO Adv. Telecommunications Proj. (INACTIVE)
195 Childcare Grant (INACTIVE)
196 ARRA Grant (INACTIVE)
199 Other Grants
2XX DEBT SERVICE FUNDS
21X C.O.P.
210 C.O.P. - PFA/Revenue Bonds
211 C.O.P. - PFA 1988 (INACTIVE)
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 7
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
2XX DEBT SERVICE FUNDS (continued)
21X C.O.P. (continued)
212 C.O.P. - Library Storage Facility (INACTIVE)
3XX RDA - DEBT SERVICE
310 NE Greenwich Village (Proj 1) (INACTIVE)
320 Redevelopment Refunding Bond (Proj 2) (INACTIVE)
330 Tax Allocation Bonds, L & M (INACTIVE)
350 Redevelopment Bond (Proj 5) (INACTIVE)
360 Academy (Proj 6) (INACTIVE)
4XX RDA - CAPITAL PROJECTS
410 NE Greenwich Village (Proj 1) (INACTIVE)
420 Thousand Oaks Blvd (Proj 2) (INACTIVE)
430 Housing Low/Mod Income (INACTIVE)
450 Newbury Road (Proj 5) (INACTIVE)
5XX CAPITAL PROJECTS FUNDS
510 Developer Fees - Public (INACTIVE)
511 Developer Fees - Traffic Signals (INACTIVE)
512 Community Recreation - Facilities & Open Space Fund
513 Development Agreements (INACTIVE)
514 Development Fees - Facilities Construction
520 Public Financing Authority (INACTIVE)
521 SA Bond Proceeds
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 8
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
5XX CAPITAL PROJECTS FUNDS (continued)
530 Developer Fees - Wendy Dr/101 Interchange (DF 0915)
531 Developer Fees - Road Payback Fee (DF 0921)
532 Developer Fees - Road Improvement Newbury Pk (DF 0918)
533 Developer Fees - Rancho Conejo Traffic Impact Fee (DF 0917) (INACTIVE)
534 Developer Fees - Borchard Rd/101 Overcrossing (DF 0911)
535 Developer Fees - Moorpark Rd/101 Interchange (DF 0912)
536 Developer Fees - Lynn Rd Payback Fee (DF 0913)
537 Developer Fees - Air Quality Impact Fees (DF 2010)
538 Developer Fees - Ventura Cty Reciprocal Traffic Mitigation Fee (DF 0914)
539 Developer Fees - Miscellaneous Streets - Citywide (DF 0916)
540 Developer Fees - Underground Utilities Restricted (DF 0919)
541 Developer Fees - Underground Utilities Citywide (DF 0920)
542 Developer Fees - Other
543 Developer Fees - Thousand Oaks Rd Improv (DF 0922)
551 Developer Fees - Master Plan Traffic Signal Fee (DF 0079)
552 Developer Fees - Supplemental Traffic Signal Construction Fee (DF 0082)
553 Developer Fees - Supplemental Traffic Signal Maint. Fee (DF 0080)
554 Developer Fees - Lynn Rd/Haigh Rd (DF 0083/84) (INACTIVE)
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 9
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
5XX CAPITAL PROJECTS FUNDS (continued)
555 Developer Fees - VTA Co. Signals Industrial Park (DF 0078)
556 Developer Fees - Other
560 Shapell/MGM Ranch Development Agreement (DF 2007)
561 Dos Vientos Development Agreement (DF 2009)
562 Western Plateau Preservation Plan (WPPPLN)
563 Fire Station Construction (DF 0946)
564 In-Lieu Housing Fund (INACTIVE)
6XX ENTERPRISE FUNDS
61X Water
611 Water - General
612 Water - Capital Programs (Developer Fees)
613 Water - Capital Facilities Replacement
618 Water - Bond Issues (INACTIVE)
619 Water - Asset Replacement
62X Wastewater
621 Wastewater - General
622 Wastewater - Capital Programs (Developer Fees)
623 Wastewater - Capital Facilities Replacement (INACTIVE)
624 Wastewater - Capital Programs (Service Charges)
625 Wastewater - ARRA projects (INACTIVE)
627 Wastewater - General Obligation Bond (INACTIVE)
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 10
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
6XX ENTERPRISE FUNDS (continued)
62X Wastewater (continued)
628 Wastewater - Revenue Bond (INACTIVE)
629 Wastewater - Asset Replacement
63X Solid Waste Management
631 Solid Waste Management - General
632 Community Enhancement
639 Solid Waste Management - Asset Replacement
65X Transportation
651 Transportation - General Art 8(c) - Art 4 (Eff. FY 2015)
652 Transportation - Other
653 ECTA - East County Transit Alliance (INACTIVE - to 121)
659 Transportation - Asset Replacement (INACTIVE)
66X Hill Canyon Recreational Resources Authority
661 HCRRA - General (INACTIVE)
67X Golf Course
671 LRGC - General
672 Golf Course Management Agreement
679 LRGC - Asset Replacement
68X Civic Auditorium
681 Kavli Theatre & Scherr Forum Theatre
689 Theatres - Asset Replacement
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 11
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
7XX INTERNAL SERVICE FUNDS
71X Self-Insurance
711 Liability Insurance
712 Workers Compensation Insurance
713 Health - Vision Plan
72X Chargeback Centers (INACTIVE)
73X Fixed Asset Replacement
731 Fixed Asset Replacement - G.F.
8XX TRUST AND AGENCY FUNDS
810 Assessment Districts 1911 Act Bonds (INACTIVE)
815 Miscellaneous Trust
820 Deferred Compensation
822 Defined Benefits
825 Health Club Ordinance Deposit (INACTIVE)
831 Planning Deposits
841 Public Works Deposits
85X Flow-through Accounts
851 Strong Motion Instrumentation
852 County Flood Zone
853 Parking Citation Surcharge
856 City Clerk Special Activities
859 Planning EIR Deposits
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 12
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
8XX TRUST AND AGENCY FUNDS (continued)
88X Miscellaneous Agency Accounts
881 Law Enforcement Agency
882 Film Permit Deposits (INACTIVE)
883 Cable Television Agency
885 Ventura Council of Gov't (J.P.A.) (INACTIVE)
886 Friends of the Theatre (INACTIVE)
887 Conejo Coalition for Youth and Families (formerly Conejo Substance Abuse Prevention Authority) (INACTIVE)
888 TO Plan Assist School Sites (TOPASS)
889 Conejo Open Space Conservation Agency (COSCA)
89X Other Agency Accounts
891 Successor Agency
892 TOARTS
9XX OTHER
91X-92X Account Groups
910 General Fixed Assets Account Group - General
915 General Fixed Assets Account Group - RDA
916 General Fixed Assets Account Group - Successor Agency (RDA)
920 General Long Term Debt Account Group - General
925 General Long Term Debt Account Group – RDA (INACTIVE)
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 13
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS FUNDS
9XX OTHER (continued)
93X-99X Internal Use Only
930 Investment Pool Fund
931 Investment Fund
940 Payroll Liability Fund
999 Account Set-up Fund
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 14
SECTION 2.0
REPORTING LEVELS
Reporting Levels 2 & 3 is each two-digit numbers. Reporting Level 3 is a further breakdown of Level 2. The department number is not comprised of unique digits within the account number. Departments are, instead, ranges of Reporting Level 2. Reporting
Level 2 quite often represents a division. The four digits together (Levels 2 & 3) are similar to program numbers.
The first two digits of the "Reporting Level" represent the range of numbers assigned to specified departments (such as, 08-11 series belongs to Community Services, with numbers within this range specifically assigned to reporting levels within that department, e.g. divisions.) The third and fourth digits provide further definition of these functions.
X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT
15 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 2 - Group Ranges (Department)
01-01 CITY COUNCIL
02-02 ACCOUNT SET-UP
03-03 UNASSIGNED
04-04 CITY MANAGER
05-05 HUMAN RESOURCES
06-07 UNASSIGNED
08-11 COMMUNITY SERVICES
12-12 CITY MANAGER - MEDIA SERVICES
13-15 UNASSIGNED
16-20 CITY ATTORNEY
21-25 CITY CLERK
26-28 UNASSIGNED
29-29 RDA PAYROLL
30-39 FINANCE
40-47 COMMUNITY DEVELOPMENT - PLANNING
50-59 PUBLIC WORKS
60-65 COMMUNITY DEVELOPMENT - BUILDING SERVICES
66-69 LAW ENFORCEMENT
70-76 LIBRARY
77-79 THEATRES - CIVIC AUDITORIUM & FORUM THEATRE
80-88 PUBLIC WORKS - UTILITIES
89-99 OTHER/CITYWIDE/CITYWIDE NONDEBT TRANSFERS OUT/OTHER YEAR- END ADJUSTMENT/CAPITAL PROJECT
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
16 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 2
01-01 City Council 01 City Council
02-02 Account Set-up 02 Account Set-up
04-04 City Manager 04 Administration
05-05 Human Resources 05 Administration
08-11 Community Services 08 Administrative Services 09 Community Services 10 Housing Services 11 Intergovernmental Services
12-12 City Manager - Media Services 12 Media Services
16-20 City Attorney 16 Administration 17 Code Compliance 18 Planning Support 19 Tort Liability Litigation (INACTIVE)
21-25 City Clerk 21 Administration 22 Public Services (INACTIVE) 23 Records Management
29-29 RDA Payroll 29 Low/Mod Income Housing
30-39 Finance 30 Administration 31 Accounting 32 Treasury 33 Public Services
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
17 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 2 (continued)
30-39 Finance (continued) 34 Information Systems 35 General Services
40-49 Community Development - Planning 40 Administration 41 Planning Commission 42 Development Services 43 Public Services 44 Advanced Planning 45 Code Compliance (INACTIVE) 46 Housing & RDA Services 47 Community Services
50-59 Public Works 50 Administration 51 Public Services (INACTIVE) 52 Development Services 53 Public Improvements 54 Inspection 55 Traffic/Transportation 56 Municipal Service Center
60-65 Community Development - Building Services 60 Administration (INACTIVE) 61 Public Services 62 Development Services (INACTIVE) 63 Code Compliance 64 Disabled Access (INACTIVE)
66-69 Law Enforcement 66 Contractual Services 67 Community Services Programs
70-76 Library 70 Administration 71 Public Information Services 72 Collection Management 73 Support Services 74 Newbury Park Branch
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
18 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 2 (continued)
77-79 Theatres - Civic Auditorium & Forum Theatre 77 Civic Auditorium 78 Forum Theatre 79 Visual Arts (INACTIVE)
80-88 Public Works - Utilities 80 Water 82 Wastewater 84 Solid Waste/Recycling
89-99 Other 89 Capital Projects 92 TOARTS 96 PERS (INACTIVE) 97 Citywide 98 Bonds 99 Year-End Adjustments
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
19 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 3
01-01 City Council 01 City Council 0110 - City Council
04-04 City Manager 04 Administration 0410 - Administration
05-05 Human Resources 05 Administration 0510 - HR Administration 0511 - Volunteer Program 0512 - Employee Recognition and Events (INACTIVE) 0513 - Crossing Guards 0520 - Risk Management 0530 - Outside Employment (INACTIVE)
08-11 Community Services 08 Administrative Services 0810 - Economic Development 0820 - Disaster Preparedness and Special Projects (INACTIVE) 0830 - Public Information/Graphics 0840 - Special Events (INACTIVE - to 0830) 0850 - Childcare Center (INACTIVE)
09 Community Services 0910 - Arts Services (INACTIVE) 0920 - Senior Services 0930 - Teen Services 0940 - Golf Development (INACTIVE)
10 Housing Services 1010 - CDBG 1020 - RDA (INACTIVE) 1030 - Housing Trust (INACTIVE)
11 Intergovernmental Services 1110 - Sister City (INACTIVE - to 0830) 1120 - Legislative 1130 - Intergovernmental Relations (INACTIVE) 1140 - CSAPA (INACTIVE - to 0830)
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
20 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 3 (continued)
08-11 Community Services (continued) 11 Intergovernmental Services (continued) 1150 - Chamber of Commerce (INACTIVE)
12-12 City Manager - Media Services 12 Media Services 1210 - TOTV/Cable Services 1220 - Public Information/Graphics (INACTIVE) 1230 - Cable Services (INACTIVE - to 1210) 1240 - Special Events 1250 - Art Services/Special Projects 1260 - Media Services (INACTIVE)
16-20 City Attorney 16 Administration 1610 - Administration 17 Code Compliance 1710 - Code Compliance 18 Planning Support 1810 - Planning Support 19 Tort Liability Litigation 1910 - Tort Liability Litigation (INACTIVE)
21-25 City Clerk 21 Administration 2110 - Administration 22 Public Services 2210 - Public Services (INACTIVE) 23 Records Management 2310 - Records Management
29-29 RDA Payroll 29 RDA Payroll 2910 - NE Greenwich Village (INACTIVE) 2920 - Thousand Oaks Boulevard (INACTIVE) 2930 - Low/Mod Income Housing 2950 - Newbury Road (INACTIVE)
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
21 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 3 (continued)
30-39 Finance 30 Administration 3010 - Administration 3020 - Risk Management (INACTIVE) 31 Accounting 3110 - Accounting 3120 - Business Management Support 32 Treasury 3210 - Treasury 3220 - Debt Service Admin 33 Public Services 3310 - Collection Services 3320 - Utility Service 3330 - Telephone Service 3340 - Housing Assistance/Seniors (HAPS) (INACTIVE) 34 Information Systems 3410 - IS Administration 3421 - AS/400 Support (CW) (INACTIVE - to 3410) 3422 - PC Support (CW) (INACTIVE - to 3410) 3423 - New Development (CW) (INACTIVE) 35 General Services 3500 - General Services (INACTIVE) 3510 - Purchasing 3520 - Reprographics 3530 - Mail Services 3540 - Construction Management (INACTIVE) 3560 - LRGC Administration (Golf Course Only) 3570 - (Facility Maint) City Hall 3571 - (Facility Maint) Conejo School Road Child Care 3572 - (Facility Maint) Cameron Center 3573 - (Facility Maint) Teen Center 3574 - (Facility Maint) Senior Center 3575 - (Facility Maint) Newbury Park Branch 3576 - (Facility Maint) Thousand Oaks Library 3577 - (Facility Maint) CAP/Kavli Center 3578 - (Facility Maint) CAP/Parking 3579 - (Facility Maint) CAP/Park 3580 - (Facility Maint) Leased Tenant Space 3581 - (Facility Maint) Janss House 3582 - (Facility Maint) Community Transportation Center 3583 - (Facility Maint) Royal Oaks Park
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
22 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 3 (continued)
30-39 Finance (continued) 35 General Services (continued) 3584 - (Facility Maint) RV Storage 3585 - (Facility Maint) 401 Hillcrest Drive 3586 - (Facility Maint) Westside Properties 3587 - (Facility Maint) Community Gallery 3590 - (Facility Maint) 403 Hillcrest Drive 3591 - (Facility Maint) Equestrian Center
40-49 Community Development - Planning 40 Administration 4010 - Administration 4020 - Animal Control Services 41 Planning Commission 4110 - Planning Commission 42 Development Services 4210 - Commercial/Industrial 4220 - Residential (INACTIVE - to 4210) 43 Public Services 4310 - Public Services 44 Advance Planning 4410 - COSCA 4420 - Environmental Services 4430 - General Planning 4440 - Redevelopment (INACTIVE) 45 Code Compliance 4510 - Code Compliance (INACTIVE) 46 Housing & RDA Services 4620 - TO Blvd Cap Proj (INACTIVE) 4625 - TO Blvd Debt Service (INACTIVE) 4630 - Housing Set Aside Cap Proj 4635 - Housing Set Aside Debt Service (INACTIVE) 4640 - Housing 4650 - Newbury Road Cap Proj (INACTIVE) 4655 - Newbury Road Debt Svc (INACTIVE) 47 Community Services 4710 - Housing
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
23 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 3 (continued)
50-59 Public Works 50 Administration 5010 - General Administration 5050 - Business Management (INACTIVE) 5060 - Sustainability 5070 - Animal Control Services (INACTIVE - to 4020. WAS 5690) 5090 - Disaster Preparedness 51 Public Services 5110 - Public Services (INACTIVE - to 5210) 52 Development Services 5210 - Development Services 53 Public Improvements 5310 - Capital Projects 5320 - Storm Water NPDES 5330 - Engineering Services (INACTIVE – TO 5310) 54 Inspection 5410 - Inspection 55 Traffic/Transportation 5510 - Bus, Ventura VISTA 5530 - Transit Services (Non-Reportable) 5540 - Bus, Local 5550 - Subsidized Taxi 5551 - Moorpark Buses (INACTIVE) 5552 - Moorpark Dar (INACTIVE) 5555 - Senior Survivormobile (INACTIVE) 5560 - Traffic Engineering 5570 - Signal Maintenance (WAS 5620) 5580 - School Guards (INACTIVE) 5590 - Traffic Commission 5595 - Rule 210 Car/Vanpool Program 56 Municipal Service Center 5610 - Road Maintenance 5615 - Street Sweeping (INACTIVE) 5620 - Municipal Service Center (INACTIVE - to 5570) 5630 - Lighting/Landscape Maintenance 5640 - Fleet/Equipment Maintenance 5650 - MSC Facility Administration 5660 - Storm Drain Maintenance 5670 - Graffiti Removal (INACTIVE - to 5630) 5680 - Special Services
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
24 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 3 (continued)
60-65 Community Development - Building Services 60 Administration 6010 - Administration (INACTIVE) 61 Public Services 6110 - Permit Issuance 6120 - Public Services (INACTIVE) 6130 - Public Information (INACTIVE) 62 Development Services 6210 - Construction Inspection (INACTIVE - to 6110) 63 Code Compliance 6310 - Code Compliance 6320 - Resale (INACTIVE - to 4310) 6330 - Public Concerns (INACTIVE) 6410 - Disabled Access (INACTIVE - to 6110) 66-69 Law Enforcement 66 Contractual Services 6610 - Administrative Services 6620 - Patrol Services 6630 - Traffic Services 6640 - Investigation Services 6650 - Prevention Services 6660 - Vehicles 6670 - Court Services 6680 - Community Support/Special Events 67 Community Services Programs 6710 - Crime Prevention 6720 - DARE - General Operations (INACTIVE) 6730 - DARE - Special Projects (INACTIVE) 6740 - DART - Disaster Assistance Response Team
70-76 Library 70 Administration 7010 - Administration 7020 - Friends of the Library 7030 - Passport Services 71 Public Information Services 7110 - Reference 7120 - Child Services 7130 - Special Collections 7140 - Circulation
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
25 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 3 (continued)
70-76 Library (continued) 72 Collection Management 7210 - Collection Services 7220 - Technical Services 73 Support Services 7310 - Maintenance 7320 - Equipment & Technology (INACTIVE) 7330 - Automation Services (Computer) 74 Newbury Park Branch 7410 - Newbury Park Branch
77-79 Theatres - Civic Auditorium & Forum Theatre 77 Civic Auditorium 7710 - Civic Auditorium Administration 7720 - Civic Auditorium Productions (INACTIVE) 7740 - Rentals (INACTIVE) 7790 - TOARTS 78 Forum Teatre 7810 - Forum Theatre Administration 7820 - Forum Theatre Productions (INACTIVE) 7830 - Presentations (INACTIVE) 7840 - Rentals (INACTIVE) 79 Visual Arts 7910 - Visual Arts (INACTIVE)
80-88 Public Works - Utilities 80 Water 8010 - Administration 8020 - Water Purchase (INACTIVE) 8025 - Water Conservation 8030 - Transmission & Distribution 8040 - Pumping 8050 - Reservoirs 8060 - Groundwater 8070 - Water Quality Assurance 82 Wastewater 8210 - Administration 8220 - Wastewater Lines 8230 - Downstream Resources (INACTIVE - to 8250) 8240 - Industrial Waste 8250 - Hill Canyon Treatment Plant
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
26 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
LEVEL 3 (continued)
80-88 Public Works – Utilities (continued) 82 Wastewater (continued) 8260 - Olsen Road Treatment Plant (INACTIVE) 84 Solid Waste/Recycling 8420 - Solid Waste Recycling Programs (COMBINED 8410, 8420, 8440, 8450) 8430 - Household Hazardous Waste
89-99 Other 89 Capital Projects 8910 - Hill Cyn Reg Recreation Area (INACTIVE) 8920 - Civic Arts Plaza (INACTIVE) 8921 - CAP Grand Opening (INACTIVE) 8922 - CAP Leased Space (INACTIVE) 8923 - Open Space 92 TOARTS 9210 - General Administration 9211 - Founder Services 9220 - Community Grants 9230 - Kids & the Arts 9240 - Special Events 9243 - Other 9250 - Theatre Support 9260 - Concessions 9270 - TOCAP Performances 9280 - Angels 96 PERS 9610 - PERS (INACTIVE) 97 Citywide 9710 - Employee Benefits 9720 - Non-Department-Specific Transfers 98 Bonds 9810 - Debt Service Payments 99 Other Year-end Adjustments 9910 - Fixed Asset Capitalization & Debt Principal Adjustments 9913 - Fixed Asset Improv Other B (INACTIVE) 9920 - Intrafund Transfers 9930 - Year-end Accruals 9940 - Prior Period Adjustment 9944 - Special Items 9945 - Extraordinary Items 9950 - FAR Adjustments 0110 (INACTIVE) X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
27 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REPORTING LEVELS
89-99 Other (continued) 99 Other Year-end Adjustments (continued) 9998 - Project Carryover 9999 - Encumbrance Carryover
X X X X
FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018
28 SECTION 3.0
ACTIVITY/SUB
The Activity (basic and sub) account concept is used to account categories consistent with those used in required external reporting. The activity number to be used is dependent on the Reporting Level Number. Tables combining the seven digits (Reporting Levels plus
Activity/Sub) to be used for expenditures and revenues/other sources are provided for your use in the expenditures and revenues sections.
The first digit of this activity number identifies whether the account is an expenditure, revenue/other sources, or balance sheet account. A "6" indicates expenditures, while a "4" indicates revenues, and a “5” indicates other sources. 1 through 3 are used for Balance
Sheet accounts.
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT
29
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACTIVITY LIST - REVENUE
ACTIVITY ACTIVITY DESCRIPTION
41 TAXES
42 LICENSE/PERMITS
43 INTERGOVERNMENTAL
44 CHARGES FOR SERVICES
45 FINES/PENALTIES/FORFEITURES
46 SPECIAL ASSESSMENTS (INACTIVE)
47 USE OF MONEY AND PROPERTY
48 OTHER
51 SALE OF FIXED ASSETS
52 PROCEEDS FROM DEBT
56 OPERATING TRANSFERS IN
X X _ FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 30
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACTIVITY/SUB LIST - EXPENDITURE
ACTIVITY ACTIVITY DESCRIPTION
60 AGENCY FUNDS
606 Administration
61 GENERAL GOVERNMENT
611 Legislative
612 Management and Support
618 Depreciation
62 PUBLIC SAFETY
621 Police
622 Fire
624 Animal Control Services
626 Street Lighting
627 Disaster Preparedness
628 Depreciation
63 TRANSPORTATION/HWY & STREETS
631 Streets, Highways, Storm Drains
632 Street Trees, Landscaping
633 Parking Facilities
634 Public Transit
638 Depreciation
639 Transportation - Highway and Streets - Other
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 31
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACTIVITY/SUB LIST - EXPENDITURE
ACTIVITY ACTIVITY DESCRIPTION
64 COMMUNITY DEVELOPMENT
641 Planning
642 Construction & Engineering Reg Enforcement
643 Redevelopment (INACTIVE)
644 Housing
645 Employment (INACTIVE)
646 Community Promotion
647 Government Channel Cable Svs
648 Depreciation
65 SANITATION/HEALTH (INACTIVE)
651 Physical & Mental Health (INACTIVE)
66 SUCCESSOR TRUST FUND
661 RPTTF Funded
662 Contract Services
663 Non-RPTTF Funded
664 Administration
667 Depreciation
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 32
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACTIVITY/SUB LIST - EXPENDITURE
ACTIVITY ACTIVITY DESCRIPTION
67 CULTURE & LEISURE
671 Parks and Recreation
673 Libraries
674 Museums
675 Golf Courses
676 Sports Arena/Stadiums (INACTIVE)
677 Community Center/Auditorium
678 Depreciation
679 Open Space
68 PROPRIETARY FUNDS (Enterprise & Internal Service Funds)
681 Personal Services
682 Contractual Services
683 Utilities
684 Purchase of Water - Calleguas
685 Materials and Supplies
686 Administration
687 Depreciation
688 Interest Expense
689 Other
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 33
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACTIVITY/SUB LIST - EXPENDITURE
ACTIVITY ACTIVITY DESCRIPTION
69 INTERNAL SUPPORT SERVICES
691 TOARTS - Expenses
699 Project Budgets
X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 34
SECTION 4.0
EXPENDITURES
To determine the departmental expenditure reporting account number, the individual must first refer to the seven-digit chart entitled "Account Numbers for Expenditures" on the next page. This seven-digit number will be positioned in the Reporting Level, Activity and Sub sections of the account number. The specific type of expenditure (e.g. Salaries, Supplies and Equipment, Professional and Contractual, etc.) is determined through the Element and
Object portion of the account number.
X X X X 6 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT
35
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
0110 611 CCL - City Council - Legislative
0410 612 CMO - Administration - Mgmt and Support
0410 642 CMO - Administration - Constr & Eng Reg Enforce
0410 671 CMO - Administration - Parks and Recreation
0510 612 HR - Administration - Mgmt and Support
0511 612 HR - Volunteer Program - Mgmt and Support
0512 612 HR - Employee Recognition and Events (INACTIVE)
0520 612 HR - Risk Management - Mgmt and Support
0520 686 HR - Risk Management - Administration
0530 645 HR - Outside Employment - Employment (INACTIVE)
0810 612 CS - Admin Services – Economic Development - Mgmt and Support
0820 627 CS - Admin Services - Disaster Preparedness & Special Projects - Public Safety/Disaster Preparedness (INACTIVE)
0830 646 CS - Admin Services - Public Information Graphics - Community Development/Community Promotion
0840 646 CS - Admin Services - Special Events - Community Development/ Community Promotion (INACTIVE - to 0830)
0850 648 CS - Admin Services - Childcare Center-Child Care Grants (INACTIVE)
0910 674 CS - Comm. Services - Arts Services - Museums (INACTIVE)
0920 612 CS - Comm. Services - Senior Services - Mgmt and Support
0920 644 CS - Comm. Services - Senior Services - Housing
0920 646 CS - Comm. Services - Senior Services - Community Promotion
0920 677 CS - Comm. Services - Senior Services - Community Ctr/Auditorium
0930 612 CS - Comm. Services - Teen Services - Mgmt and Support X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 36 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
0930 677 CS - Comm. Services - Teen Services - Community Ctr/Auditorium
1010 612 CS - Housing Services - CDBG - Mgmt and Support
1010 631 CS - Housing Services - CDBG - Streets, Hwys, Str Drains
1010 641 CS - Housing Services - CDBG - Planning
1010 642 CS - Housing Services - CDBG - Construction & Engineering Reg Enforcement
1010 643 CS - Housing Services - CDBG – Redevelopment (INACTIVE)
1010 644 CS - Housing Services - CDBG - Housing
1010 671 CS - Housing Services - CDBG - Parks and Recreation
1010 673 CS - Housing Services - CDBG - Libraries
1020 643 CS - Housing Services - RDA - Redevelopment (INACTIVE)
1020 644 CS - Housing Services - RDA - Housing
1030 644 CS - Housing Services - Housing Trust - Housing
1110 612 CS - Intergovernmental Services - Sister City - Mgmt and Support (INACTIVE)
1120 611 CS - Intergovernmental Services - Legislative - Legislative
1120 612 CS - Intergovernmental Services - Legislative - Mgmt and Support
1130 612 CS - Intergovernmental Services - Intergovernmental Relations Mgmt and Support (INACTIVE)
1130 671 CS - Intergovernmental Services - Intergovernmental Relations - Parks and Recreation (INACTIVE)
1140 612 CS - Intergovernmental Services - CSAPA - Mgmt and Support (INACTIVE - to 0830)
1150 646 CS - Intergovernmental Services - Chamber of Commerce - Community Promotion (INACTIVE)
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 37 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
1210 647 CMO - Media Services - TOTV/Cable Services - Government Channel Cable Services
1220 646 CMO - Media Services - Public Info/Graphics - Community Promotion (INACTIVE)
1230 647 CMO - Media Services - Cable Services - Government Channel Cable Services (INACTIVE)
1240 634 CMO - Media Services - Special Events - Public Transit (INACTIVE)
1240 646 CMO - Media Services - Special Events - Community Promotion (INACTIVE)
1240 674 CMO - Media Services - Special Events - Museums
1250 674 CMO - Media Services - Art Services/Special Projects - Museums
1250 677 CMO - Media Services - Art Services/Special Projects - Community Ctr/Auditorium
1260 674 CMO - Media Services - Media - Museums (INACTIVE)
1610 611 CAO - Administration - Legislative
1610 612 CAO - Administration - Mgmt and Support
1610 686 CAO - Administration - Administration
1710 611 CAO - Code Compliance - Legislative
1810 611 CAO - Planning Support - Legislative
1910 611 CAO - Tort Liability Litigation - Legislative (INACTIVE)
2110 611 CCO - Administration - Legislative
2210 611 CCO - Public Services - Legislative (INACTIVE)
2310 611 COO - Records Management - Legislative (INACTIVE)
2310 612 CCO - Records Management - Mgmt and Support
2910 643 RDA - NE Greenwich Village - Redevelopment (INACTIVE) X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 38 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
2920 612 RDA - TO Blvd - Mgmt and Support (INACTIVE)
2920 643 RDA - TO Blvd - Redevelopment (INACTIVE)
2930 644 RDA - Low/Mod Income Housing - Housing
2950 643 RDA - Newbury Road – Redevelopment (INACTIVE)
3010 612 FIN - Administration - Mgmt and Support
3010 643 FIN - Administration - Redevelopment (INACTIVE)
3010 681 FIN - Administration - Personal Services
3010 686 FIN - Administration – Administration(INACTIVE)
3020 612 FIN - Risk Management - Mgmt and Support (INACTIVE)
3020 685 FIN - Risk Management - Material and Supplies (INACTIVE)
3020 686 FIN - Risk Management - Administration (INACTIVE)
3110 611 FIN - Accounting - Legislative
3110 612 FIN - Accounting - Mgmt and Support
3110 681 FIN - Accounting - Personal Services (INACTIVE)
3110 682 FIN - Accounting - Contractual Services (INACTIVE)
3210 612 FIN - Treasury - Mgmt and Support
3210 644 FIN - Treasury - Housing (INACTIVE)
3220 612 FIN - Debt Service Administration - Mgmt and Support
3220 644 FIN - Debt Service Administration - Housing (INACTIVE)
3220 686 FIN - Debt Service Administration - Administration
3220 688 FIN - Debt Service Administration - Interest Expense
3220 689 FIN - Debt Service Administration - Other
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 39 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
3310 612 FIN - Public Services - Collection Services - Mgmt and Support
3320 612 FIN - Public Services - Utility Service - Mgmt and Support
3330 612 FIN - Public Services - Telephone Service - Mgmt and Support
3330 644 FIN - Public Services - Telephone Service - Housing
3340 612 FIN - Public Services - Housing Assistance/Seniors - Mgmt and Support (INACTIVE)
3340 644 FIN - Public Services - Housing Assistance/Seniors - Housing
3410 612 FIN - Information Systems - IS Admin - Mgmt and Support
3421 612 FIN - Information Systems - AS/400 Support (CW) - Mgmt and Support (INACTIVE - to 3410)
3422 612 FIN - Information Systems - PC Support (CW) - Mgmt and Support (INACTIVE - to 3410)
3423 612 FIN - Information Systems - New Development (CW) - Mgmt and Support (INACTIVE - to 3410)
3500 677 FIN - General Services - General Services - Community Center/Auditorium (INACTIVE)
3510 612 FIN - General Services - Purchasing - Mgmt and Support
3520 612 FIN - General Services - Reprographics - Mgmt and Support
3530 612 FIN - General Services - Mail Services - Mgmt and Support
3540 612 FIN - General Services - Construction Mgmt - Mgmt and Support (INACTIVE)
3540 681 FIN - General Services - Construction Mgmt - Personal Services (INACTIVE)
3560 612 FIN - General Services - LRGC Admin - Mgmt and Support
3560 631 FIN - General Services - LRGC Admin - Streets, Hwys, Storm Drains (INACTIVE)
3560 675 FIN - General Services - LRGC Admin - Golf Courses X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 40 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
3560 68X FIN - General Services - LRGC Admin - Proprietary Funds (Golf Course Only)
3570 612 FIN - General Services - (Fac Maint) City Hall - Mgmt and Support
3570 671 FIN - General Services - (Fac Maint) City Hall - Parks and Recreation
3570 677 FIN - General Services - (Fac Maint) City Hall - Community Center/Auditorium
3571 612 FIN - General Services - (Fac Maint) Conejo School Child Care Facility - Mgmt and Support
3571 677 FIN - General Services - (Fac Maint) Conejo School Child Care Facility - Community Center/Auditorium
3572 612 FIN - General Services - (Fac Maint) Cameron Center/Arts Council Pool - Mgmt and Support
3572 677 FIN - General Services - (Fac Maint) Cameron Center/Arts Council/Pool - Community Center/Auditorium
3573 612 FIN - General Services - (Fac Maint) Teen Ctr - Mgmt and Support
3573 677 FIN - General Services - (Fac Maint) Teen Ctr - Community Center/Auditorium
3574 612 FIN - General Services - (Fac Maint) Senior Ctr - Mgmt and Support
3574 677 FIN - General Services - (Fac Maint) Senior Ctr - Community Center/Auditorium
3575 673 FIN - General Services - (Fac Maint) Newbury Park Branch - Library
3576 673 FIN - General Services - (Fac Maint) Thousand Oaks Library - Library
3577 612 FIN - General Services - (Fac Maint) CAP/Kavli Theatre - Mgmt and Support
3577 677 FIN - General Services - (Fac Maint) CAP/Kavli Theatre - Community Center/Auditorium
3578 612 FIN - General Services - (Fac Maint) Parking - Mgmt and Support
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 41 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
3578 677 FIN - General Services - (Fac Maint) Parking - Community Center/Auditorium
3579 671 FIN - General Services - (Fac Maint) CAP Park - Parks and Recreation
3580 612 FIN - General Services - (Fac Maint) Cap Tenant Space - Mgmt and Support
3580 677 FIN - General Services - (Fac Maint) Cap Tenant Space - Community Center/Auditorium
3581 612 FIN - General Services - (Fac Maint) Janss House - Mgmt and Support
3581 677 FIN - General Services - (Fac Maint) Janss House - Community Center/Auditorium
3582 612 FIN - General Services - (Fac Maint) Community Transportation Center - Mgmt and Support
3583 612 FIN - General Services - (Fac Maint) Royal Oaks Park - Mgmt and Support
3584 612 FIN - General Services - (Fac Maint) RV Storage - Mgmt and Support
3585 612 FIN - General Services - (Fac Maint) 401 Hillcrest Dr. - Mgmt and Support
3585 677 FIN - General Services - (Fac Maint) 401 Hillcrest Dr. - Community Center/Auditorium
3586 612 FIN - General Services - (Fac Maint) Westside Properties
3587 612 FIN - General Services - (Fac Maint) Community Gallery
3590 612 FIN - General Services - (Fac Maint) 403 Hillcrest Dr. - Mgmt and Support
3590 677 FIN - General Services - (Fac Maint) 403 Hillcrest Dr. Community Center/Auditorium
3591 631 FIN - General Services - (Fac Maint) Equestrian Center – Streets, Hwys, Str Drains (INACTIVE)
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 42 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
3591 671 FIN - General Services - (Fac Maint) Equestrian Center - Parks and Recreation
4010 641 CD - Administration - Planning
4010 671 CD - Administration - Parks and Recreation
4020 624 CD - Administration - Animal Control Services
4020 641 CD - Administration - Animal Control Services - Planning
4110 641 CD - Planning Commission - Planning
4210 641 CD - Development Services - Commercial/Industrial - Planning
4220 641 CD - Development Services - Residential - Planning (INACTIVE - to 4210)
4310 641 CD - Public Services - Planning
4310 642 CD - Public Services - Constr & Eng Reg Enforce
4410 612 CD - Advance Planning - COSCA - Mgmt and Support
4410 641 CD - Advance Planning - COSCA - Planning
4410 671 CD - Advance Planning - COSCA - Parks and Recreation
4410 679 CD - Advance Planning - COSCA - Open Space
4420 641 CD - Advance Planning - Environmental Services - Planning
4430 641 CD - Advance Planning - General Planning - Planning
4440 643 CD - Advance Planning - Redevelopment (INACTIVE)
4510 642 CD - Code Compliance - Construction & Engineering Reg Enforcement (INACTIVE)
4620 611 RDA - TO Blvd. - Legislative (INACTIVE)
4620 612 RDA - TO Blvd. - Mgmt and Support (INACTIVE)
4620 643 RDA - TO Blvd. - Redevelopment (INACTIVE) X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 43 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
4620 644 RDA - TO Blvd. - Housing (INACTIVE)
4620 662 RDA - TO Blvd. - Contract Services (INACTIVE)
4625 612 CITY SUCCESSOR - TO Blvd Debt Svc - Mgmt and Support (INACTIVE)
4625 661 CITY SUCCESSOR - TO Blvd Debt Svc - RPTTF Funded (INACTIVE)
4630 644 RDA - Housing Set Aside - Housing
4630 663 RDA - Housing Set Aside - Non-RPTTF Funded (INACTIVE)
4635 612 CITY SUCCESSOR - Housing - Mgmt and Support (INACTIVE)
4635 661 CITY SUCCESSOR - Housing - RPTTF Funded (INACTIVE)
4640 644 RDA - Housing - Housing
4650 612 RDA - Newbury Road - Mgmt and Support (INACTIVE)
4650 631 RDA - Newbury Road - Streets, Hwys, Storm Drains (INACTIVE)
4650 643 RDA - Newbury Road - Redevelopment (INACTIVE)
4650 644 RDA - Newbury Road - Housing (INACTIVE)
4655 612 CITY SUCCESSOR - Newbury Road Debt Svc - Mgmt and Support (INACTIVE)
4655 661 CITY SUCCESSOR - Newbury Road Debt Svc - RPTTF Funded (INACTIVE)
4710 644 CD - Community Services - Housing
5010 612 DPW - Administration - General Adm - Mgmt and Support
5010 626 DPW - Administration - General Adm - Street Lighting
5010 631 DPW - Administration - General Adm - Streets, Hwys, Storm Drains
5010 632 DPW - Administration - General Adm - Street Trees, Landscaping
5010 681 DPW - Administration - General Adm - Personal Services
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 44 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
5010 682 DPW - Administration - General Adm - Contract Services
5010 683 DPW - Administration - General Adm - Utilities
5010 684 DPW - Administration - General Adm - Purchase of Water
5010 685 DPW - Administration - General Adm - Materials and Supplies
5010 686 DPW - Administration - General Adm - Administration
5010 687 DPW - Administration - General Adm - Depreciation
5010 688 DPW - Administration - General Adm - Interest Expense
5010 689 DPW - Administration - General Adm - Other
5050 612 DPW - Admin - Business Management - Mgmt and Support (INACTIVE)
5050 631 DPW - Admin - Business Management - Streets, Hwys, Storm Drains (INACTIVE)
5050 632 DPW - Admin - Business Management - Street Trees, Landscaping (INACTIVE)
5050 68X DPW - Admin - Business Management - Proprietary Funds (INACTIVE)
5070 624 DPW - Admin - Animal Control Services - Animal Control Services (INACTIVE - WAS 5690)
5090 612 DPW - Admin - Emergency Preparedness - Mgmt and Support
5090 627 DPW - Emergency Preparedness - Disaster Preparedness
5110 642 DPW - Public Services - Construction & Engineering Reg Enforcement (INACTIVE - to 5210)
5110 681 DPW - Public Services - Personal Services (INACTIVE - to 5210)
5210 612 DPW - Development Services - Mgmt and Support
5210 631 DPW - Development Services - Streets, Hwys, Storm Drains
5210 642 DPW - Development Services - Construction & Engineering Reg Enforcement
5210 681 DPW - Development Services - Personal Services X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 45 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
5210 682 DPW - Development Services - Contractual services
5210 683 DPW - Development Services - Utilities
5210 685 DPW - Development Services - Materials and Supplies
5210 686 DPW - Development Services - Administration
5310 612 DPW - Capital Projects - Mgmt and Support (INACTIVE)
5310 631 DPW - Capital Projects - Streets, Hwys, Storm Drains
5310 632 DPW - Capital Projects - Street Trees, Landscaping
5310 633 DPW - Capital Projects - Parking Facilities
5310 634 DPW - Capital Projects - Public Transit
5310 642 DPW - Capital Projects - Construction & Engineering Reg Enforcement
5310 671 DPW - Capital Projects - Parks and Recreation
5310 681 DPW - Capital Projects - Personal Services
5310 682 DPW - Capital Projects - Contractual Services
5310 683 DPW - Capital Projects - Utilities
5310 685 DPW - Capital Projects - Materials and Supplies
5310 686 DPW - Capital Projects - Administration
5310 688 DPW - Capital Projects - Interest Expense
5310 689 DPW - Capital Projects - Other
5320 631 DPW - Capital Projects - Stormwater NPDES - Streets, Hwys, Storm Drains
5330 631 DPW - Capital Projects - Engineering Services - Streets, Hwys, Storm Drains (INACTIVE - to 5310)
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 46 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
5330 632 DPW - Capital Projects - Engineering Services - Street Trees, Landscaping (INACTIVE - to 5310)
5330 633 DPW - Capital Projects Engineering Services - Parking Facilities (INACTIVE - to 5310)
5330 681 DPW - Capital Projects - Engineering Services - Personal Services (INACTIVE - to 5310)
5330 682 DPW - Capital Projects - Engineering Services - Contractual Services (INACTIVE - to 5310)
5330 683 DPW - Capital Projects - Engineering Services - Utilities (INACTIVE - to 5310)
5330 685 DPW - Capital Projects - Engineering Services - Materials and Supplies (INACTIVE - to 5310)
5330 686 DPW - Capital Projects - Engineering Services - Administration (INACTIVE - to 5310)
5410 631 DPW - Inspection - Streets, Hwys, Storm Drains
5410 642 DPW - Inspection - Construction & Engineering Reg Enforcement
5410 681 DPW - Inspection - Personal Services
5410 682 DPW - Inspection - Contractual Services
5410 683 DPW - Inspection - Utilities
5410 685 DPW - Inspection - Materials and Supplies
5410 686 DPW - Inspection - Administration
5510 68X DPW - Traffic/Transportation - Bus, Ventura VISTA - Proprietary Funds
5530 68X DPW - Traffic/Transportation – Transit Services (Non-Reportable)
5540 63X DPW - Traffic/Transportation - Bus, Local - Transportation/Hwy Street
5540 68X DPW - Traffic/Transportation - Bus, Local - Proprietary Funds
5550 68X DPW - Traffic/Transportation - Subsidized Taxi - Proprietary Funds X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 47 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
5551 68X DPW - Traffic/Transportation - Moorpark Buses - Proprietary Funds (INACTIVE)
5552 68X DPW - Traffic/Transportation - Moorpark DAR - Proprietary Funds (INACTIVE)
5555 68X DPW - Traffic/Transportation - Senior Survivormobile - Proprietary Funds (INACTIVE)
5560 631 DPW - Traffic/Transportation - Traffic Engineering - Streets, Hwys, Storm Drains
5570 631 DPW - Traffic/Transportation - Signal Maintenance (WAS 5620) - Streets, Hwys, Storm Drains
5570 634 DPW - Traffic/Transportation - Signal Maintenance (WAS 5620) - Public Transit
5580 631 DPW - Traffic/Transportation - School Guards - Streets, Hwys, Storm Drains
5590 631 DPW - Traffic/Transportation - Traffic Commission - Streets, Hwys, Storm Drains
5595 612 DPW - Traffic/Transportation - Rule 210 Car/Vanpool Program - Mgmt and Support
5595 631 DPW - Traffic/Transportation - Rule 210 Car/Vanpool Program - Streets, Hwys, Storm Drains
5595 68X DPW - Traffic/Transportation - Rule 210 Car/Vanpool Program - Proprietary Funds
5610 631 DPW - MSC - Road Maintenance - Streets, Hwys, Storm Drains
5615 631 DPW - MSC - Street Sweeping - Streets, Hwys, Storm Drains (INACTIVE)
5620 631 DPW - MSC - Transportation/Hwys and Streets - Streets, hwys, str drains (INACTIVE - MOVED TO 5570)
5630 626 DPW - MSC - Lighting/Landscape - Street Lighting
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 48 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
5630 631 DPW - MSC - Lighting/Landscape - Streets, Hwys, Storm Drains
5630 632 DPW - MSC - Lighting/Landscape - Street Trees, Landscaping
5640 631 DPW - MSC - Fleet/Equip Maintenance - Streets, Hwys, Storm Drain
5640 685 DPW - MSC - Fleet/Equip Maintenance - Materials and Supplies
5650 612 DPW - MSC - MSC Facility Admin - Mgmt and Support
5650 631 DPW - MSC - MSC Facility Admin - Streets, Hwys, Storm Drains
5650 632 DPW - MSC - MSC Facility Admin - Street Trees, Landscaping
5650 681 DPW - MSC - MSC Facility Admin - Personal Services
5650 682 DPW - MSC - MSC Facility Admin - Contractual Services
5650 683 DPW - MSC - MSC Facility Admin - Utilities
5650 685 DPW - MSC - MSC Facility Admin - Materials and Supplies
5650 686 DPW - MSC - MSC Facility Admin - Administration
5650 688 DPW - MSC - MSC Facility Admin - Interest Expense (INACTIVE)
5650 689 DPW - MSC - MSC Facility Admin - Other
5660 631 DPW - MSC - Storm Drain Maintenance - Streets, Hwys, Storm Drains
5670 631 DPW - MSC - Graffiti Removal - Streets, Hwys, Storm Drains (INACTIVE)
5680 631 DPW - MSC - Special Services - Streets, Hwys, Storm Drains
6010 642 CD-BLD - Administration - Construction & Engineering Reg Enforcement (INACTIVE)
6110 642 CD-BLD - Public Services - Permit Issuance - Construction & Engineering Reg Enforcement
6120 642 CD-BLD - Public Services - Public Services - Construction & Engineering Reg Enforcement (INACTIVE)
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 49 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
6130 642 CD-BLD - Public Services - Public Information - Construction & Engineering Reg Enforcement (INACTIVE)
6210 642 CD-BLD - Development Services - Construction Inspection - Construction & Engineering Reg Enforcement (INACTIVE - to 6110)
6310 642 CD-BLD - Code Compliance - Code Compliance - Construction & Engineering Reg Enforcement
6320 642 CD-BLD - Code Compliance - Resale - Construction & Engineering Reg Enforcement (INACTIVE - to 4310)
6330 642 CD-BLD - Code Compliance - Public Concerns - Construction & Engineering Reg Enforcement (INACTIVE)
6410 642 CD-BLD - Disabled Access - Construction & Engineering Reg Enforcement (INACTIVE - to 6110)
6610 621 LE - Contractual Services - Administrative Services - Police
6610 627 LE - Contractual Services - Administrative Services - Disaster Preparedness
6620 621 LE - Contractual Services - Patrol Services - Police
6630 621 LE - Contractual Services - Traffic Services - Police
6640 621 LE - Contractual Services - Investigation Services - Police
6650 621 LE - Contractual Services - Prevention Services - Police
6660 621 LE - Contractual Services - Vehicles - Police
6670 621 LE - Contractual Services - Court Services - Police
6680 621 LE - Contractual Services - Community Support/Special Events - Police
6710 621 LE - Community Services Programs - Crime Prevention - Police
6720 621 LE - Community Services Program - DARE - General Operations - Police (INACTIVE)
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 50 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
6730 621 LE - Community Services Program - DARE - Special Projects - Police (INACTIVE)
6740 621 LE - Community Services Program - DART - Public Safety - Police
6740 627 LE - Community Services Program - DART - Public Safety - Disaster Preparedness 7010 673 LIB - Administration - Libraries
7010 686 LIB - Administration – Administration
7020 673 LIB - Friends of the TO Library – Libraries
7030 673 LIB - Administration – Passport Services
7110 673 LIB - Public Information Services - Reference - Libraries
7120 673 LIB - Public Information Services - Child Services - Libraries
7130 673 LIB - Public Information Services - Special Collections - Libraries
7140 673 LIB - Public Information Services - Circulation - Libraries
7210 673 LIB - Collection Management - Collection Services - Libraries
7220 673 LIB - Collection Management - Technical Services - Libraries
7310 673 LIB - Support Services - Maintenance - Libraries
7320 673 LIB - Support Services - Equipment & Technology - Libraries (INACTIVE)
7330 673 LIB - Support Services - Automation Services (Computer) - Libraries
7410 673 LIB - Newbury Park Branch Library
7710 612 CAF Civic Auditorium - Administration - Mgmt and Support
7710 677 CAF Civic Auditorium - Administration - Community Ctr/Auditorium
7710 68X CAF Civic Auditorium - Administration - Proprietary Funds
7720 68X CAF Civic Auditorium - Productions - Proprietary Funds (INACTIVE)
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 51 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
7740 68X CAF Civic Auditorium - Rentals - Proprietary Funds (INACTIVE)
7790 68x CAF Civic Auditorium – TOARTS – Proprietary Funds
7810 68X CAF Forum Theatre - Administration - Proprietary Funds
7820 68X CAF Forum Theatre - Productions - Proprietary Funds (INACTIVE)
7830 68X CAF Forum Theatre - Presentations - Proprietary Funds (INACTIVE)
7840 68X CAF Forum Theatre - Rentals - Proprietary Funds (INACTIVE)
7910 68X CAF Forum Theatre - Visual Arts - Proprietary Funds (INACTIVE)
8010 686 DPW - Water - Water Purchases - Administration
8020 68X DPW - Water - Water Purchase - Proprietary Funds (INACTIVE)
8025 68X DPW - Water - Water Conservation - Proprietary Funds
8030 612 DPW - Water - Transmission & Distribution - Mgmt and Support (INACTIVE)
8030 631 DPW - Water - Transmission & Distribution - Streets, Hwys, Storm Drain (INACTIVE)
8030 68X DPW - Water - Transmission & Distribution - Proprietary Funds
8040 68X DPW - Water - Pumping - Proprietary Funds
8050 68X DPW - Water - Reservoirs - Proprietary Funds
8060 68X DPW - Water - Groundwater - Proprietary Funds
8070 68X DPW - Water - Water Quality Assurance - Proprietary Funds
8210 68X DPW - Wastewater - Administration - Proprietary Funds
8220 612 DPW - Wastewater - Wastewater Lines - Mgmt and Support (INACTIVE)
8220 68X DPW - Wastewater - Wastewater Lines - Proprietary Funds
8230 68X DPW - Wastewater - Downstream Resources - Proprietary Funds (INACTIVE)
8240 68X DPW - Wastewater - Industrial Waste - Proprietary Funds X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 52 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
8250 612 DPW - Wastewater - Hill Canyon Treatment Plant - Mgmt and Support
8250 68X DPW - Wastewater - Hill Canyon Treatment Plant - Proprietary Funds
8260 68X DPW - Wastewater - Olsen Road Treatment Plant - Proprietary Funds (INACTIVE)
8420 68X DPW - Solid Waste/Recycling - Recycling Programs - Proprietary Funds
8430 68X DPW - Solid Waste/Recycling - Household Hazardous Waste - Proprietary Funds
8910 68X CAPITAL PROJ - Hill Canyon Regional Recreation Area - Proprietary Funds (INACTIVE)
8920 612 CAPITAL PROJ - Civic Arts Plaza - Gen Govt - Mgmt and Support (INACTIVE)
8921 612 CAPITAL PROJ - CAP Grand Opening (INACTIVE)
8922 612 CAPITAL PROJ - CAP Leased Property - Mgmt and Support (INACTIVE)
8923 679 CAPITAL PROJ - CMO - Open Space - Culture and Leisure
9210 691 TOARTS – General Administration – TOARTS Expense
9211 691 TOARTS – Founder Services – TOARTS Expense
9220 691 TOARTS – Community Grants – TOARTS Expense
9230 691 TOARTS – Kids & the Arts – TOARTS Expense
9240 691 TOARTS – Special Events – TOARTS Expense
9243 691 TOARTS – Other – TOARTS Expense
9250 691 TOARTS – Theatre Support – TOARTS Expense
9260 691 TOARTS – Concessions – TOARTS Expense
9270 691 TOARTS – TOCAP Performances – TOARTS Expense
9280 691 TOARTS – Angels – TOARTS Expense
9610 6XX OTH - PERS (INACTIVE)
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 53 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
9710 606 OTH - Citywide Nondebt Transfer-out - Employee Benefits - Administration
9710 612 OTH - Citywide Nondebt Transfer-out - Employee Benefits - Mgmt and Support
9710 631 OTH - Citywide Nondebt Transfer-out - Employee Benefits - Streets, Hwys, Storm Drains
9710 632 OTH - Citywide Nondebt Transfer-out - Employee Benefits - Street Trees, Landscaping
9710 643 OTH - Citywide Nondebt Transfer-out - Employee Benefits - Redevelopment
9710 673 OTH - Citywide Nondebt Transfer-out - Employee Benefits - Libraries
9710 681 OTH - Citywide Nondebt Transfer-out - Employee Benefits - Personal Services
9720 6XX OTH - Citywide Nondebt Transfer-out - Non-Department - Specific Transfers
9810 6XX OTH - Debt Service Payments
9910 6XX OTH YR END ADJ - Fixed Asset Capitalization & Debt Principal Adjustments
9913 6XX OTH YR END ADJ - Fixed Asset Improv Other than Buildings (INACTIVE)
9920 6XX OTH YR END ADJ - Intrafund Transfers
9930 6XX OTH YR END ADJ - Year-end Accruals
9940 6XX OTH YR END ADJ - Prior Period Adj
9944 612 OTH YR END ADJ - Other - Special Items - Gen Govt - Mgmt and Support
9945 643 OTH YR END ADJ - Extraordinary Items - Redevelopment
9945 68X OTH YR END ADJ - Extraordinary Items - Proprietary Funds X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 54 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS ACCOUNT NUMBERS FOR EXPENDITURES
9950 6XX OTH YR END ADJ - FAR Adjustments (INACTIVE)
9998 699 OTH YR END ADJ - Project Carryovers - Project Budgets
9999 699 OTH YR END ADJ - Encumbrance Carryovers - Project Budgets
X X X X 6 X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 55 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
1X SALARIES (PAYROLL USE ONLY)
10 Permanent Employees
10 Regular
11 Vacation (INACTIVE)
12 Sick (INACTIVE)
13 Overtime
14 Compensatory Time
15 Deferred Compensation
16 Standby/Bilingual/Shift Differential
17 Stability (INACTIVE)
19 Year End Accruals
11 Designated Part Time (D.P.T.) Employees
10 Regular
11 Vacation (INACTIVE)
12 Sick (INACTIVE)
13 Overtime
14 Compensatory Time
15 Deferred Compensation
16 Standby/Bilingual/Shift Differential
19 Year End Accruals
12 Temporary/Hourly Employees
10 Regular X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 56 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
1X SALARIES (continued) (PAYROLL USE ONLY)
12 Temporary/Hourly Employees (continued)
11 Vacation (INACTIVE)
12 Sick (INACTIVE)
13 Overtime
14 Compensatory Time (INACTIVE)
15 Deferred Compensation (INACTIVE)
16 Standby/Bilingual/Shift Differential (INACTIVE)
19 Year End Accruals
2X BENEFITS (PAYROLL USE ONLY)
21 Retirement
10 PERS - Employee
11 Defined-Benefit Plan
12 PERS - Survivor Benefit
14 PERS - Employer UAL Cost
15 PERS – Employer Normal Cost
16 Post Employment Medical Benefits
90 Pension Expense
99 Fringe Benefit Accrual
22 Medicare
23 Employee Insurance
09 Medical/Retirees (INACTIVE) X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 57 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
2X BENEFITS (continued) (PAYROLL USE ONLY)
23 Employee Insurance (continued)
10 Medical
11 Dental
12 Vision
13 Life Insurance
14 Employee Assistance Program
15 L.T.D.
16 Workers’ Compensation
17 Unemployment
99 Fringe Benefit Accrual
24 Leave Buyout
10 Sick
20 Vacation
30 Misc Time
40 Vacation/Separation
50 Comp Time/Tax Deferred - SMA
60 Comp Time/In Lieu of O/T
25 Education Reimbursement
10 Reimbursement
28 Other Benefits
10 Medical Reimbursement - Option II (INACTIVE) X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 58 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
2X BENEFITS (continued) (PAYROLL USE ONLY)
28 Other Benefits (continued)
20 Management Physicals (INACTIVE)
25 Flex Plan Admin Fee (INACTIVE)
30 Auto Usage (INACTIVE)
29 Other Compensation/Allowances
10 Auto Allowance
15 Council Expense Allowance (INACTIVE)
20 Employee Apparel
32 Exceptional Service Award
33 Meals
34 Cafeteria Cashback
40 Moving Expenses
45 Pay Differential
50 Cell Phone Stipend
99 Fringe Benefit Accruals
3X SUPPLIES AND EQUIPMENT
31 Supplies
10 General Office Supplies
11 Computer Supplies
12 Forms
13 Stationery/Envelopes X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 59 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
3X SUPPLIES AND EQUIPMENT (continued)
31 Supplies (continued)
14 Meeting Support
15 Catering
21 Computer Supplies
22 P. C. Software (Licenses)
23 Continuous Form Paper
31 Employee Awards
32 Employee Supplies
35 Emergency Supplies/Equipment
99 Other
32 Parts and Materials
10 Construction Materials
11 Sand Base/Cold Mix
12 Slurry
13 Soil & Debris Dump Charge
14 Tools
20 Maintenance/Janitorial
21 Lighting Supplies
26 Custodial Cleaning Supplies
27 Custodial Paper Supplies
28 Pool Supplies X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 60 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
3X SUPPLIES AND EQUIPMENT (continued)
32 Parts and Materials (continued)
30 Library Materials Books
31 Circulating Books
32 Reference Books
33 Videos
34 Audio
35 Periodicals
36 Standing Orders
37 Other Library Materials
38 Children's Reading Program Materials
39 Electronic Library Materials
40 Other Parts & Materials
41 Water Conservation Supplies
42 Chemical Supplies
43 WW TV Components
44 Meter Supplies
51 Training Materials
53 Police Special Equip/Materials
55 Safety Supplies & Apparel
61 Bindery Supplies
62 Copier Supplies X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 61 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
3X SUPPLIES AND EQUIPMENT (continued)
32 Parts and Materials (continued)
63 Press Supplies
71 Stage Maintenance Supplies
80 Computer Supplies
99 Other Parts & Materials
33 Equipment/Fixture/Furniture (less than $5,000)
34 Improvements (Not Capitalized)
10 Fencing
11 Road Improvement
12 Traffic Signals/Signs
13 Sidewalk Improvements
15 Landscape Improvement
20 Traffic Safety Improvement
25 Trees
26 Easements
99 Other
35 Vehicle Expense
10 Fuel
12 Parts and Materials
13 Labor
14 Electric Vehicle Charging Fees X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 62 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
3X SUPPLIES AND EQUIPMENT (continued)
35 Vehicle Expense (continued)
15 Vehicle Motor Pool
36 Printing and Duplication
11 Duplicating (In House)
12 Graphics (In House)
13 Typesetting (In House) (INACTIVE)
14 Negatives (In House) (INACTIVE)
20 Outside Printing
21 Duplicating (Outside)
22 Graphics (Outside)
23 Typesetting (Outside) (INACTIVE)
24 Negatives (Outside) (INACTIVE)
25 Miscellaneous Printing Services (Outside)
37 Postage/Shipping
4X REPAIRS AND MAINTENANCE
41 Equipment Repair & Maintenance
10 Copier
11 Micrographics
12 Computer Repair & Service
13 Typewriters
14 Computer Hardware Maintenance X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 63 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
4X REPAIRS AND MAINTENANCE (continued)
41 Equipment Repair & Maintenance (continued)
16 Piano Tuning
19 Other Equipment
20 Car Wash/Paint Booth
25 Gasoline Pumps
50 Fitness Center
99 Other
42 Building Repairs & Maintenance
10 Materials
11 HVAC
15 Electrical
20 Plumbing
25 Contractors
30 Furniture
40 Energy Conservation (INACTIVE)
43 Software Maintenance
5X PROFESSIONAL AND CONTRACTUAL
50 Temporary Help
10 Temporary Agency Service
20 Talent Costs
X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 64 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
5X PROFESSIONAL AND CONTRACTUAL (continued)
51 Legal
11 Labor Relations
31 Contract Negotiations
41 Claims Administration (INACTIVE)
42 Tort Liability (INACTIVE)
43 Land Use Liability (INACTIVE)
44 Condemnation
45 Fines and Penalties
46 Fraud Prevention Hotline
99 Other
52 Financial
10 Audit
20 Banking
21 Monthly Analysis
22 Custody Safekeeping
23 Broker Fees
24 Payment Bank Fees
30 Arbitrage
40 Fiscal Agent
90 Grants and Donations
99 Other X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 65 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
5X PROFESSIONAL AND CONTRACTUAL (continued)
53 Design & Engineering
54 Data Processing
10 Programming
20 Consulting Services
30 Data Entry (INACTIVE)
40 Web-Site Hosting
55 Construction
10 Office Reconfigure
56 Contracted Services - Private
10 Landscaping
20 Janitorial
21 HVAC Maintenance
22 Floor Care
23 Fire Protection Service
24 Elevator
25 Pest Control
26 Window Cleaning
27 Building Systems Mgmt
28 Solar Maintenance
29 Environmental Services
30 Medical X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 66 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
5X PROFESSIONAL AND CONTRACTUAL (continued)
56 Contracted Services - Private (continued)
35 Nuisance Abatement
40 Management Fees
45 Training Consultants
46 Recognition Event
47 Administrative Hearing Officer
49 Executive Search(INACTIVE)
50 Transportation
51 Gas Pumps Monitoring
52 Reclaimed Water
55 Traffic Signals (INACTIVE)
60 Security
71 Cataloging (Lib) (INACTIVE)
72 Binding (Lib) (INACTIVE)
73 Microfilming
74 Municipal Code Codification
80 Theatre Talent Performance Costs
81 Theatre Talent Housing Allowance
82 Theatre Talent Travel Expense
83 Theatre Parking
88 Theatre Box Office Phone Charges X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 67 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
5X PROFESSIONAL AND CONTRACTUAL (continued)
56 Contracted Services - Private (continued)
89 Theatre Box Office Ticket Charges
98 Defined Benefits
99 Other
57 Contracted Services - Payments to Other Agencies
10 Animal Control
11 Animal Control (Contra Acct) (INACTIVE)
20 Property Tax Admin. Fees (SB 2557)
21 Booking Fees (SB 2557) (INACTIVE)
22 Property Tax Administration Fees (Other)
23 Chamber of Commerce Promotion
30 Law Enforcement
31 Work Release Program
32 Special Event - Reimbursement
33 Special Event – City
34 Body Cameras - Equipment
40 Permits/Inspections/Licenses
45 Franchise In-Lieu Fees
50 Management Fees
60 Education Augmentation Fund Contribution
70 Court Collection Fees X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 68 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
5X PROFESSIONAL AND CONTRACTUAL (continued)
57 Contracted Services - Payments to Other Agencies (continued)
71 Thousand Oaks Ventura Regional Sanitation District (VRSD) (INACTIVE)
72 Thousand Oaks Citywide Lighting Zone #1 (INACTIVE)
73 Westlake Maintenance #1 (INACTIVE)
74 Ventura County Maintenance #1 (INACTIVE)
75 Westlake NR Maintenance #23 (INACTIVE)
80 Transportation
85 Metropolitan Water S. CA (INACTIVE)
86 Resource Conservation District (INACTIVE)
87 Calleguas Municipal Water District (INACTIVE)
88 Russel Valley Municipal Water District (INACTIVE)
89 Ventura College Child Care Center (INACTIVE)
90 Senior Nutrition Program
91 Low/Mod Housing
92 CVUSD (INACTIVE)
93 CRPD (INACTIVE)
94 Ventura County
95 Library (INACTIVE)
96 VCCCD (INACTIVE)
X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 69 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
5X PROFESSIONAL AND CONTRACTUAL (continued)
57 Contracted Services - Payments to Other Agencies (continued)
97 Ventura County Office of Education (aka VCSOS) (INACTIVE)
98 VRSD/Biosolids
99 Other
58 Medical (INACTIVE)
59 Other Consulting Fees/Contractual Agreements
10 HAPS Payments (INACTIVE)
20 Grants & Donations
21 Grants - OAP Program (INACTIVE)
22 Grants - Rehab Program
23 Grants - Foreclosure Program (INACTIVE)
24 Grants - Lease To Own Program (INACTIVE)
26 RDA Projects (INACTIVE)
27 Housing Project
30 Disabled Access Advisory Board
31 Utilities - Customer Services (INACTIVE)
32 City Cost Allocation
33 Calleguas Water Rebate (INACTIVE)
35 Admin Support
40 RDA/City Contract - Personal Services X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 70 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
5X PROFESSIONAL AND CONTRACTUAL (continued)
59 Other Consulting Fees/Contractual Agreements (continued)
41 RDA/City Contract – HAPS (INACTIVE)
42 RDA/City Contract – Other (INACTIVE)
43 Theatre Maintenance Agreement
44 Senior Nutrition Program (INACTIVE)
45 Sister City Program
46 TOARTS Performance Expense
6X PROFESSIONAL AND CONTRACTUAL
61 Utilities
11 Telephone - Basic
12 Telephone - Long Distance
13 Telephone - Modifications
14 Telephone - Maintenance
15 Telephone - Data Link Internet
16 Voice Tel (INACTIVE)
18 Cellular Phone/Pagers
21 Water
22 Wastewater
30 Gas
40 Electricity
50 Rubbish X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 71 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
6X PROFESSIONAL AND CONTRACTUAL (continued)
61 Utilities (continued)
60 Cable TV
63 Insurance - Other than Employee
11 General Liability Claims
12 General Liability Premiums
13 General Liability Litigation
14 General Liability Code Enforcement
20 Workers’ Compensation Claims
21 Workers’ Compensation Premium
30 Property
40 Employee Fidelity Bonds
50 Vision Self Insurance Claims
60 Employee Travel Insurance (INACTIVE)
64 Rental Fees
10 Copiers
11 Heavy Equipment
20 Storage Space
30 Uniforms
40 Stage Equipment
50 Buildings
99 Other X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 72 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
6X PROFESSIONAL AND CONTRACTUAL (continued)
65 Travel/Training
10 Mileage
20 Registration Fees
30 Air/Hotel/Per Diem/Other
40 Vehicle Pool Use (INACTIVE)
50 Meetings
60 Specialized Training
70 Leadership Program
80 Mentoring Program
66 Memberships/Dues/Subscriptions
67 Advertising (Other than Recruitment), Promotion, & Publicity
10 Reimbursable
68 Recruitment
10 Physical Exams
20 Travel (INACTIVE)
30 Moving Expenses (INACTIVE)
40 Advertising
50 Oral Boards
60 Testing
70 Fingerprinting
80 Pre-employment Reference Checks X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 73 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
6X PROFESSIONAL AND CONTRACTUAL (continued)
68 Recruitment (continued)
99 Other
69 Other Services
10 Election Costs
20 Administration Costs
30 Special Programs
40 Utility Assistance Program
7X OTHER
71 Debt Service
10 Principal
20 Interest
30 Penalty
40 Premium
50 Issuance Cost
60 Amortization of Early Retirement
70 Loss/Gain on Early Retirement
80 Discount Amortization
81 Payment to Refunding Bond Escrow Agent - Prior
85 Payment to Refunding Bond Escrow Agent - Current
72 Property Taxes
73 Interest Expense X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 74 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
7X OTHER (continued)
74 Bad Debt Expense
75 Depreciation
76 Asset Replacement Funding
77 Asset Trade-Ins (see also Revenue Activity 512)
78 Miscellaneous Expense
10 Cash Short/Over
15 Cash Transfer
20 Permits and Fees
30 Inventory Short/Over
40 Credit Card Processing Fee (INACTIVE)
50 Credit Card Charges Short/Over
60 Retired Assets/Accumulated Depreciation
70 Loss on Sale of Assets
99 Other
79 Charge Backs
10 Service to Other Departments
20 Cost Allocation
30 Contracts with RDA
8X CAPITAL
81 Land
X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 75 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
8X CAPITAL (continued)
82 Buildings
05 Design & Engineering
10 Facilities Improvements
83 Improvements Other than Buildings
05 Design & Engineering
10 Construction
84 Equipment ($5,000 and Over)
85 Capital Improvements
05 Design & Engineering (INACTIVE)
10 Construction (INACTIVE) 86 Intangibles 20 Permanent Easements
25 Non-permanent Easements
30 Software
89 Use of Asset Replacement
9X NON-EXPENDITURE DISBURSEMENT
91 Operating Transfers Out
01 To General Fund
11 To Library
12 To ECTA
13 To Gas Tax X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 76 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
9X NON-EXPENDITURE DISBURSEMENT (continued)
91 Operating Transfers Out (continued)
15 To Lighting and Landscaping
16 To Housing Trust Fund
19 To Child Care (INACTIVE)
21 To COP/Debt Service
32 RDA Bonds of 1998 (Refunding Bond) (INACTIVE)
33 RDA Bonds of 1998 (Tax Allocation) (INACTIVE)
35 Newbury Rd DS Fund (INACTIVE - RESERVED)
42 To RDA TO Blvd Cap Fund (INACTIVE)
43 Housing Low/Mod Income (INACTIVE)
45 To RDA Newbury Rd Capital Improvement Fund
(INACTIVE)
50 To SA Bond Proceeds
51 To Capital Projects
52 Capital Projects PFA (INACTIVE)
53 To Dev Fee - Road Improvement
54 To Dev Fee - Underground Utilities
55 To Dev Fee - Misc Streets
56 To Dos Vientos DF2009
61 To Transportation
62 Operating Transfer Out to F622 (INACTIVE) X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 77 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS EXPENDITURES
ELEMENT OBJECT
9X NON-EXPENDITURE DISBURSEMENT (continued)
91 Operating Transfers Out (continued)
63 Solid Waste Fund (INACTIVE)
64 To Storm Water/Flood Control
65 To Transportation - Shuttle
67 Los Robles Golf Course (INACTIVE)
68 To Theatre Fund
71 To Liability Ins Fund
72 To Fleet Mgmt
73 Golf Course Management Agreement
91 Intra-Fund Transfers
99 Residual Equity Transfers
98 Project Carryover
99 Encumbrance Carryover
X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 78 SECTION 5.0
REVENUE
Revenue section account numbers ensure accurate tracking of funds that come into the
City for various reasons. The first digit of the Activity/Sub will always be either a “4” to identify revenue accounts, or a “5” to identify other sources accounts.
The Revenue code identifies specific revenue collected with the use of Activity, Sub,
Element, and Object.
The standard 4-digit reporting level for the area for which the revenue was collected will also be used. (This reporting level information is used merely to capture data. Actual budgeting and reporting of revenue is not necessarily done at this level.)
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT
79
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
4X REVENUE 41 TAXES 410 Property Taxes 03 Current Secured 04 Current Unsecured 06 Delinquent Secured 07 Delinquent Unsecured 08 Protested 09 Supplemental Roll 10 Housing Authority 11 Delinquent Supplement Roll 13 ERAF - Educational Revenue Augmentation Fund 14 Unitary 15 Residual Distribution HSC 21 Apportionment 30 Home Owners Prop Tax (HOPTR) 41 Redevelopment Tax Increment (Budget Only) 51 Special Assessments 60 VRSD Property Tax Allocation 70 Ad Valorem In-Lieu of VLF 71 Ad Valorem In-Lieu of Sales Tax (INACTIVE) 72 Pass Through 99 Contra-Revenue/Adm Exp 75 Enforceable Obligation Payments (INACTIVE) 91 Penalties on Delinquent Property Tax 99 Pass-thru 01 Low-Mod Housing 02 CVUSD
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 80 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
41 TAXES (continued) 410 Property Taxes (continued) 99 Pass-thru (continued) 03 CRPD 04 Ventura County 05 Library 06 VCCCD 07 VCSOS (INACTIVE) 08 Thousand Oaks VRSD 09 TO Citywide Lighting #1 10 Westlake Maintenance #1 11 Ventura County Maintenance #1 12 Westlake NR Maintenance #23 99 Contra Revenue/Adm Exp (INACTIVE) 412 Sales and Use Tax 10 Ad Valorem In-Lieu Sales Tax 99 Contra Revenue/Audit Exp 413 Transient Occupancy Tax 10 Taxes 20 Interest & Penalties 414 Franchise Taxes 01 Franchise Taxes - Cable 10 Taxes 20 Interest & Penalties 03 Franchise Taxes - Rubbish 10 Taxes 20 Interest & Penalties 30 Franchise Extension Fee
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 81 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
41 TAXES (continued) 414 Franchise Taxes (continued) 05 Franchise Taxes - Utilities 10 Taxes 20 Interest & Penalties 07 Franchise Taxes 10 Franchise In-Lieu 415 Property Transfer Tax 416 Other Taxes 04 Bedroom Tax 05 Police Facility Tax (INACTIVE) 06 Offtrack Betting 99 Other 42 LICENSE AND PERMITS 421 Business License 10 Fees 20 Interest & Penalties 30 Health Club Ordinance Admin Fees 40 Street Vendor Fees 50 Processing Fees 60 Cert Access Specialist 70 Due to State Architect 422 Construction Permits 01 General Building Permits 01 Building 02 Plumbing 03 Electrical 04 Mechanical
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 82 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
42 LICENSE AND PERMITS (continued) 422 Construction Permits (continued) 01 General Building Permits (continued) 05 Handicapped Permit 03 Certificate of Occupancy 05 Relocation (INACTIVE) 10 Paving Maintenance 11 Flood Control 12 Inspection/Investigation 13 Engineering 14 Encroachment 01 Minor Permit Under $1,000 02 Major Permit Over $1,000 03 Annual/Pool/Other 21 Plan Check 01 General 02 Energy Fees 03 Handicapped 04 Parcel/Tract Map 05 Construction Change Order 06 Grading 07 Time Extension/On-Site/Other 31 E.I.R 423 Other Licenses 10 Bicycle License 20 Animal License 11 Dog 12 Farm Animals
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 83 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
42 LICENSE AND PERMITS (continued) 423 Other Licenses (continued) 20 Animal License (continued) 95 Other (INACTIVE) 30 Marriage Licenses (INACTIVE) 99 Other 425 Other Permits 10 Special Event Permits 20 Home Occupation Permits 30 Municipal Code 40 Parking Permits 50 Cannabis Permits 99 Other 43 INTERGOVERNMENT REVENUE 431 Cigarette Tax (INACTIVE) 432 Motor Vehicle In-Lieu Tax 10 General 11 GAP Ln Section 10754.11 (INACTIVE) 20 Off Highway Vehicle In-Lieu (INACTIVE) 30 Trailer Coach In-Lieu (INACTIVE) 40 Motor Vehicle License Fee (Sec. 1100 5B) (INACTIVE) 41 Motor Vehicle License Fee (Sec. 1100 5.4) (INACTIVE) 42 Motor Vehicle License Fee (Sec. 1100 5.7) (INACTIVE) 50 Ad Valorem In-Lieu of VLF (INACTIVE – to 410.70) 433 Gasoline Tax 10 Transportation 10 Gas Tax - Interconnect 40 Gas Tax - Local
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 84 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
43 INTERGOVERNMENT REVENUE (continued) 433 Gasoline Tax (continued) 10 Transportation (continued) 50 Gas Tax - Taxi 60 Senior Survivormobile (INACTIVE) 70 State of Good Repair Fund 434 State Grants 20 Forestry Grant 21 Handicapped Walkway 22 Land & Water Conservation 30 State Participation 10 Library Grant 11 Recycling 12 Hazardous Waste 13 Workforce Housing Incentive 14 Housing Projects 15 Park Projects 16 Bicycle Transportation Account 40 State Local Partnership Program 50 Child Care Grant (INACTIVE) 60 California Energy Commission 435 Other Revenue From State 10 State Mandated Cost Reimbursement 20 California Library Services Act (Library Circulation Reimbursement)
30 Open Space Subvention 40 CA State Child Care Grant 50 FEMA - State portion
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ACTIVITY/SUB ELEMENT OBJECT
43 INTERGOVERNMENT REVENUE (continued) 435 Other Revenue From State (continued) 60 Prop 1B Transportation Measure 70 State Participation 11 Recycling 15 Used Oil Block 80 Supplemental Law Enforcement 99 Other Reimbursements 436 Home Owners Prop Tax (HOPTR) (INACTIVE) 437 Revenue From County/Districts 10 County Participation 11 Recycling 20 Ventura Co Regional Sanitation Dist 30 CRPD Loan Payment 40 Parking Citation Arbitration Charges 50 Hazardous Waste 60 DAR City Participation 70 Transit Program Management Fee 99 Other 438 Federal Grants 10 CDBG 12 HOME 15 SBA 20 JTPA (INACTIVE) 25 MURL (INACTIVE) 26 Interpeople Internet Grant (INACTIVE) 30 Homeland Security (WAS FEMA) 31 Office of Emergency Service (OES)
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 86 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
43 INTERGOVERNMENT REVENUE (continued) 438 Federal Grants (continued) 35 Sobriety Check Point (INACTIVE) 36 Federal Asset Seizure 37 COPS Ahead Grant 38 Local Law Enforcement Block Grant 39 Universal Hiring Grant 40 Title V 41 Title III 42 Congest Mitigation & Air Quality (CMAQ) 50 Housing Assistance Program for Seniors (HAPS) (INACTVE) 60 Federal Highway Administration 61 Federal Transportation Administration 62 Federal Highway Bridge Repl (HBRR) (INACTIVE) 63 Federal ARRA Funds (INACTIVE) 90 Land & Water Conservation Grant 99 Other 44 CHARGES FOR SERVICES 441 Library User Fees 10 Public Printing/Copying 20 Non-resident Fees 442 Golf Course Fees 10 Green Fees 20 Cart Rentals 30 Membership Fees 40 Driving Range Fees 50 City Share Merchandise Sales 60 Junior Club Fees
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 87 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
44 CHARGES FOR SERVICES (continued) 442 Golf Course Fees (continued) 70 City Share Food & Bev Sales 80 Prop Mgmt Club Lease 90 Golf Lessons 443 Fares 10 Bus 15 Metrolink Bus Fares 20 Taxi 444 Kavli Center and Forum Theatre Charges 10 Box Office Charges - Kavli Center 10 Stagehand Labor Costs 15 Front of House 20 Maintenance Costs 30 Overhead/Technical Costs 40 Reimb of Credit Card Charges 50 Reimb of Ticket Printing Charges 60 Theatre Facility Charge 65 Ticket Processing Fee 70 Subscription Ticket Charge 80 Talent 90 Concession Fee 99 Other Costs 20 Box Office Charges - Forum Theatre 10 Stagehand Labor Costs 15 Front of House 20 Maintenance Costs 30 Overhead/Technical Costs
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ACTIVITY/SUB ELEMENT OBJECT
44 CHARGES FOR SERVICES (continued) 444 Kavli Center and Forum Theatre Charges (continued) 20 Box Office Charges - Forum Theatre (continued) 40 Reimb of Credit Card Charges 50 Reimb of Ticket Printing Charges 60 Theatre Facility Charge 65 Ticket Processing Fee 70 Subscription Ticket Charge 80 Talent (INACTIVE) 99 Other Costs 30 Phone & Mail Order Charges 50 Lobby Sales 60 Advertising Sales 70 Advertising Credits 447 Construction/Building Fees 10 Traffic Signals 20 Library Development Fee 30 Police Facility Fee 40 Planning Fees/Permits 50 Environmental Review 60 Plan Check/Filing Fees 01 Improvement 02 Change Order 03 Time Extension 70 Inspection Fees 10 Lateral 20 Main Line 30 Fixture Unit
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 89 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
44 CHARGES FOR SERVICES (continued) 447 Construction/Building Fees (continued) 70 Inspection Fees (continued) 40 Stormwater Quality 75 Building Record Fee 80 Traffic Engineering 85 Development Fees 10 In-Lieu Fees 20 Commercial Linkage Fees 90 Road Improvement 95 Air Quality Impact 99 Other 448 Utility Services 11 Base Charges - Water 10 Residential 11 Commercial 12 Unmetered 14 Construction 15 Wells 16 Multi-family 19 Water Refund 99 Other 12 Metered Sales - Water 10 Residential 11 Commercial 12 Stand-by 14 Construction 15 Wells
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 90 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
44 CHARGES FOR SERVICES (continued) 448 Utility Services (continued) 12 Metered Sales – Water (continued) 16 Multi-family 19 Water Refund (INACTIVE) 40 Lang Ranch (INACTIVE) 13 Lift Pumping - Water 10 Residential 11 Commercial 12 Stand-by 15 Wells (INACTIVE) 16 Multi-family 19 Water Refund (INACTIVE) 14 Construction - Water 40 Lang Ranch 15 Other Water Sales 10 Residential 11 Commercial 12 Fire Detectors 15 Wells 16 Reclaimed 99 Other 16 Excess Water Usage 21 Service Charges 10 Residential 11 Commercial 12 Stand-by (INACTIVE) 13 Industrial
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 91 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
44 CHARGES FOR SERVICES (continued) 448 Utility Services (continued) 21 Service Charges (continued) 14 Consumption Surcharge 16 Multi-family 23 Fire Flow Surcharge 24 Backflow Surcharge 30 Agency Liability Allowance (INACTIVE) 99 Other 22 Service Charge Surcharge (WW) 10 Residential 11 Commercial 12 Stand-by (INACTIVE) 13 Industrial (INACTIVE) 23 Fire Flow Surcharge (INACTIVE) 24 Backflow Surcharge (INACTIVE) 99 Other (INACTIVE) 23 Service Charge - Agency Settlement Charge (ASC) 10 Residential 11 Commercial 12 Stand-by (INACTIVE) 13 Industrial 99 Other 30 Agency Liability Allowance (INACTIVE) 31 Connection Fees 10 Residential 11 Commercial 13 Industrial (INACTIVE)
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 92 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
44 CHARGES FOR SERVICES (continued) 448 Utility Services (continued) 32 Special Facilities Surcharge 33 Capital Improvement Fee 35 Installation Charges 20 Meter 21 Main Line Hydrant 38 Water Door Tagging Fee 39 Interest/Penalty for Water Receivables 41 Plant Investment Fee 40 Lang Ranch 99 Other 81 Solid Waste Management Fees 50 Recycling - Residential 51 Recycling - Commercial 52 Drop Box/Bin - Temporary 53 Landfill Equity 54 Permanent Drop Box 55 CAL Integrated Waste Mgmt Program - CIWMP
82 Land Fill 10 Land Fill Facility Fee (INACTIVE) 449 Other Service/User Fees 10 Building Record Fee - Resale (DO NOT USE) 20 Filming/Video 30 Public Work Services 40 City Clerk Research/Services 45 Passports 50 Planning/Code Enforce Svs 4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 93 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
44 CHARGES FOR SERVICES (continued) 449 Other Service/User Fees (continued) 60 Animal Control Fees 65 Grease Conversion 66 WW Frappo Recycling 70 Community Development Fees 75 Sheriff Cost Recovery - Towing 80 Successor Agency Admin 99 Other 45 FINES AND PENALTIES 451 Library Fines & Fees 452 Vehicle Fines 10 Parking Citations 10 Handicapped Penalty Asses 20 DUI Penalties 30 Motor Vehicle Code Fines 459 Other Fines 10 Alarm Fines 10 Interest & Penalties on Fines (INACTIVE) 20 Criminal Health & Safety Fines 10 Interest & Penalties on Fines (INACTIVE) 30 Municipal Code Violation Fines 10 Interest & Penalties on Fines (INACTIVE) 40 Parking Citations 10 Interest & Penalties on Fines (INACTIVE) 41 Handicapped Penalties 10 Interest & Penalties on Fines (INACTIVE)
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 94 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
45 FINES AND PENALTIES (continued) 459 Other Fines (continued) 50 DUI Penalties 10 Interest & Penalties on Fines (INACTIVE) 60 Social Host Ord Fines 10 Interest & Penalties on Fines (INACTIVE) 99 Other 99 Interest & Penalties on AR 47 USE OF MONEY AND PROPERTY 471 Rental of City Facilities 10 Janss Pool/Cameron Center 20 Arts Council 30 Restaurant 40 Driving Range 50 Pro Shop 55 Snack Bar (INACTIVE) 60 Conejo School Road Facility 70 Presentations Rental 10 Kavli Center 20 Forum Theatre 71 Performance Rental 10 Kavli Center 20 Forum Theatre 72 Rehearsal Rental 10 Kavli Center 20 Forum Theatre 30 Rehearsal Room
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 95 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
47 USE OF MONEY AND PROPERTY (continued) 471 Rental of City Facilities (continued) 73 Box Office Charges Rental 10 Kavli Center 20 Forum Theatre 78 Concession Rental 79 Parking Rents 80 401 Hillcrest 81 LRGC Banquet Center 99 Other 10 Interest & Penalties 472 Interest Income 00 Interest From Direct Investments 10 Interest Apportionment 20 Net Fair Value Investment 473 Premium/Discount on Notes/Securities 474 Transfer of Loan (INACTIVE) 475 Residual Receipt 476 Recovery of Notes (BAP & Rehab) 477 Loan Fees 10 Origination 20 Discount 30 Equity Share (INACTIVE) 48 OTHER 481 Private Capital Contributions 482 Civic Arts Plaza Donations 10 Alliance for the Arts 20 Corporate
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 96 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
48 OTHER (continued) 482 Civic Arts Plaza Donations (continued) 30 Fund Raising 40 Educational Subsidy 50 Visual Arts 483 Private Monetary Donations (Reserved, to be activated as needed) 484 Miscellaneous Reimbursements 10 Rent Adjustment Fee 20 Service to Enterprise Funds 31 Customer Svcs Accounting (INACTIVE) 32 Cost Allocation 30 Consultant Reimbursement 40 Voluntary Alternative RDA Program (INACTIVE) 50 Solar Project 60 Settlement Proceeds 70 TOARTS Reimbursements 80 Liquidated Damages 99 Other 485 Sale of City Materials/Publications/Maps/Directories 486 Miscellaneous Revenue 10 Employer Defined Benefit Contribution 20 Employee Defined Benefit Contribution 30 Grant 99 Other 487 TOARTS Revenues 01 Contributions 10 Unrestricted 20 Temporarily Restricted
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 97 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
48 OTHER (continued) 487 TOARTS Revenues (continued) 01 Contributions (continued) 30 Permanently Restricted 02 Grants 10 Unrestricted 20 Temporarily Restricted 30 Permanently Restricted 03 Pledges 04 Founders Credits 05 Membership 10 Annual 20 Angels 06 Ticket Income 07 Gifts-in-Kind 08 Concession Sales 20 Performance Revenues (TOARTS Performances) 40 SE Ticket Sales 10 Vendor Portion 20 Vendor Booth Fee 41 SE Vendor Sales 42 SE Program Advertising 43 SE Sponsorships 44 SE Gifts-in-Kind 49 SE Other Revenue 50 TOARTS Investment Income 10 Interest / Dividend Income
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 98 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
48 OTHER (continued) 487 TOARTS Revenues (continued) 50 TOARTS Investment Income (continued) 20 Realized Gains / (Losses) 30 Unrealized Gains / (Losses) 51 TOARTS Change in Value 10 Charitable Remainder Trust 20 Founder’s Credit 30 Pledges Receivable 40 Life Insurance 99 TOARTS Other Revenue
4 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 99 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
5X OTHER SOURCES 51 SALE OF FIXED ASSETS 511 Sale of Salvaged Equipment 512 Sale of Property 52 PROCEEDS FROM DEBT 521 Sale of General Obligation or Tax Anticipation Bonds 10 Premium 20 Discount (INACTIVE) 522 Sale of Revenue Bonds 523 Sale of Limited Obligation Bonds 524 Issuance/Receipt of Loans 56 OPERATING TRANSFERS IN 561 Operating Transfers In 01 00 From General Fund 11 00 From Library 12 00 From CDBG 13 10 From Gas Tax STA 2551 (INACTIVE) 20 From Gas Tax 2105 30 From Gas Tax 2106 40 From Gas Tax 2107 & 2107.5 50 From SB325 60 From SB821 70 From Gas Tax 2103 14 20 From L&L/AD79-2 15 00 From ECTA 16 10 From Traffic Safety 20 From Traffic Congestion Relief
5 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 100 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
56 OPERATING TRANSFERS IN (continued) 561 Operating Transfers In (continued) 17 70 From Flood Control (INACTIVE) 80 From Flood Control 18 10 From Summer Youth 30 From ISTEA 40 From OTS Grant 19 00 From Other Grants 21 10 From Debt Service Fund PFA (INACTIVE) 32 00 From RDA TO Blvd DS Fund (INACTIVE) 33 00 From L/M Housing DS Fund (Reserved For Future Use)
35 00 From Newbury Rd. DS Fund (INACTIVE) 40 00 From RDA (INACTIVE) 41 00 RDA Debt Service - Greenwich CP F410 (INACTIVE) 42 00 From TO Blvd. CAP Fund CP F420 (INACTIVE) 43 00 From L/M Housing CAP Fund CP F430 (INACTIVE) 45 00 From Newbury Rd. CAP Fund CP F450 (INACTIVE) 46 00 RDA Debt Service - Academy CP F460 (INACTIVE) 50 11 From CAP Project Signals 51 10 CAP Project/Traffic Safety/Signals 20 Trans In Dev Fees - Parks 21 Trans In Shapell Fees (INACTIVE) 30 Trans In Frm Cap Project General 40 Trans In Cap Fac Constr 5 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 101 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS REVENUE
ACTIVITY/SUB ELEMENT OBJECT
56 OPERATING TRANSFERS IN (continued) 561 Operating Transfers In (continued) 52 00 Trans In PFA Cap Proj
53 10 Trans In Dev Fee - Rd Imp Newbury (DF0918) 20 Trans In Dev Fee - TO Road (DF0922) 30 Trans In Dev Fee - Moorpark Rd/101 (DF0912)
40 Trans In Dev Fee - Borchard/101 (DF0911) 50 Trans In Dev Fee - Lynn Road (DF0913) 60 Trans In Dev Fee - Misc St (DF0916) 70 Trans In Dev Fee - Air Quality (DF2010) 54 00 Trans In Dev Fee - Underground Utilities 55 10 Trans In Master Plan Traffic Signal (DF0079) 61 Utilities 20 Water Capital Project 22 Utilities Wastewater (INACTIVE) 30 Water CAP Facility Replacement 62 Wastewater 10 Trans In Wastewater General (INACTIVE) 20 Trans In Wastewater Cap P (INACTIVE) 80 Trans In FD628 (INACTIVE) 65 10 Trans In From Transportation 67 10 Trans In From Golf (INACTIVE) 72 Muni Service Center 10 Fleet 73 Fixed Asset Replacement
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ACTIVITY/SUB ELEMENT OBJECT
56 OPERATING TRANSFERS IN (continued) 561 Operating Transfers In (continued) 85 90 Misc Flow Thru Accts (INACTIVE) 89 10 Successor Agency 91 Intra Fund Transfers 32 Trans In From F320 (INACTIVE) 33 Trans In From F330 (INACTIVE) 91 Intra Fund Transfers (continued) 61 Trans In From F611 62 Trans In From F621 99 Residual Equity Transfers
5 X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 103 SECTION 6.0
BALANCE SHEET
The first digit of the Activity indicates if the account number is a balance sheet account:
Assets 1
Liabilities 2
Equity 3
Reporting level for Balance Sheet Accounts is always 0000. The following chart is a listing of each balance sheet accounts. Balance Sheet account numbers are most frequently used by Finance. Departments receipting refundable deposits will use this section.
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104
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
1X ASSETS CURRENT ASSETS 100 Internal Clearing (Cash) (Fund 930 Only) 101 Cash 00 Cash in Bank 00 Operating Cash (All participating Funds)
10 Wells Fargo Bank 01 General Acct (Fund 930 Cash Only) 20 Petty Cash 01 Finance 02 CMO 03 Public Works 04 Library Revolving 05 Library 06 Utilities 07 General Revolving 08 CSAPA Revolving (INACTIVE) 09 Workers’ Comp Imprest 10 Vision 11 Municipal Service Center 12 Human Resources Dept 13 Cultural Affairs Dept 14 TOT Deposits 15 Golf Course 16 TASC Imprest Account 17 Senior Center Dial a Ride 18 General Liability Imprest Acct
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 105 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
CURRENT ASSETS (continued) 101 Cash (continued) 21 Retirement 10 PERS 11 Defined Benefit Plan 30 Cash on Hand (Change Funds) 01 Finance 02 City Clerk 03 Public Works 06 Planning 08 Building & Safety 11 Library - 1 12 Library - 2 13 Library - 3 14 Library - 4 15 Copier Machine 16 Library - 5 17 Library - 6 18 Library - 7 30 Housing Rehab Revolving Fund (INACTIVE)
40 LRGC Mgmt Agreement Cash (INACTIVE
40 LRGC Mgmt Agreement Cash 50 TOARTS Cash 102 Cash with Fiscal Agent 103 Restricted Cash 104 Investments
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ACTIVITY/SUB ELEMENT OBJECT
CURRENT ASSETS (continued) 104 Investments (continued) 10 LAIF 20 Other 30 Deferred Compensation (457) 40 Defined Benefits 50 Fair Value (GASB 31) 60 Retirement Health Savings 70 Roth IRA 80 TOARTS Investments 110 Interest Receivable 01 Investments 02 Loans/Notes 111 Taxes Receivable 10 Property Taxes - Current 11 Property Taxes - Delinquent 20 Sales Tax 30 Assessments 40 Liens 112 Accounts Receivable 10 General 20 Returned Check Svc Chgs (U.B.) 30 Franchise Fees (INACTIVE) 40 Consumption Surcharge 50 Public Services Cash Drawer 11 Rent 12 Emergency Response Costs (DUI) 13 Franchise Fees (INACTIVE)
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ACTIVITY/SUB ELEMENT OBJECT
CURRENT ASSETS (continued) 112 Accounts Receivable (continued) 14 False Alarms 15 Service Charge/Surcharge 16 Transient Occupancy Tax 20 Utilities Miscellaneous 25 Billed Deposits (CX) (INACTIVE) 30 Returned Checks 41 Amgen Building Permits (INACTIVE) 50 Public Works Receivable 55 Golf Course Deposits Shorts/Overs 60 Police Special Events 70 Municipal Code Violations 80 TOARTS Receivable 113 Reserve for Accounts Receivable 10 General A/R 12 Emergency Response Costs (DUI) 80 TOARTS Reserve for Receivable 114 Inter Governmental Receivable 10 Due from County 20 Due from State 30 Due from CRPD 40 Due from City (INACTIVE) 50 Due from RDA (INACTIVE) 60 Due from Federal Grant 70 Due from TOPASS (INACTIVE) 80 Due from Ventura Regional Sanitation District (INACTIVE)
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ACTIVITY/SUB ELEMENT OBJECT
CURRENT ASSETS (continued) 114 Inter Governmental Receivable (continued) 90 Due from School District 91 Due from City of Westlake 92 Due from CalTrans 115 Unbilled Receivables (Accruals) 10 Water & Wastewater Utility Billing System 116 Loans Receivable 10 Advances Receivable 11 Computer Loan Receivable 12 Vehicle Loan 30 Due from CRPD 50 Due from RDA (INACTIVE) 70 Due from TOPASS 80 Due from Many Mansions 117 Notes Receivable 30 Due from CRPD (INACTIVE) 118 Grant Receivable 119 Other Receivable 10 Lease Receivable 20 Employee Travel Advances (INACTIVE) 30 Employee Insurance Receivable 12 Calif. Care (INACTIVE) 14 Delta Dental 15 Disability 16 Employee Assistance Plan 17 Life Insurance 19 Prudent Buyer (INACTIVE)
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 109 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
CURRENT ASSETS (continued) 119 Other Receivable (continued) 30 Employee Insurance Receivable (continued) 20 Foundation Health (INACTIVE) 21 Vision 25 Optional Life 28 Computer Loans 31 PERS Retiree Medical 32 FSA 40 Other Employee Advances (INACTIVE) 50 Condemnation Deposits (INACTIVE) 60 Artist Fee Advances 80 TOARTS Other Receivable 01 Life Insurance 02 Charitable Remainder Trust 03 Charitable Remainder Trust - PVC 120 Due from other Funds 131 Inventories 05 MSC Office Supplies 10 Central Stores (INACTIVE) 11 Building Maintenance 15 Municipal Service Center - Gasoline 20 Municipal Service Center (P.W.) 25 Municipal Service Center (on consignment) 30 Olsen Road Wastewater Plant (INACTIVE) 31 Utilities Service Center 40 Hill Canyon Treatment Plant 45 Hill Canyon Treatment Plant Gasoline
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 110 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
CURRENT ASSETS (continued) 141 Prepaid Items 10 Prepaid Expenses 15 Prepaid Insurance 20 Prepaid Interest 25 Personal Computers 80 TOARTS Prepaid Items 143 Deferred Charges 150 Asset Held for Resale 10 Land (INACTIVE) 20 Land/Building 151 TOARTS ARCIS (Concessions) (INACTIVE) FIXED ASSETS 160 Intangibles, Non-depreciable FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 161 Land 10 Community Development 10 General Fund 20 Special Revenue 30 Capital Projects 40 Donations (INACTIVE) 11 Pumping Plant (INACTIVE) 12 Transmission Distribution (INACTIVE) 13 General Plant (INACTIVE) 15 Reservoirs (INACTIVE) 20 General Government 10 General Fund 20 Special Revenue
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 111 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
FIXED ASSETS (continued) 161 Land (continued) 20 General Government (continued) 30 Capital Projects 40 Donations (INACTIVE) 30 Public Safety 10 General Fund 20 Special Revenue (INACTIVE) 30 Capital Projects 40 Donations (INACTIVE) 31 Golf Course Restaurant (INACTIVE) 32 Cameron Center (INACTIVE) 33 Arts Council (INACTIVE) 40 Culture & Leisure 10 General Fund 20 Special Revenue 30 Capital Projects 40 Donations 50 Transportation 10 General Fund 20 Special Revenue 30 Capital Projects 40 Donations (For Activity-Sub 165, 166, 175, and 176) (INACTIVE)
51 City Hall (2150 West Hillcrest) (INACTIVE) 52 CAP City Hall (INACTIVE) 53 CAP Lease Space (INACTIVE) 54 CAP Council Forum (INACTIVE)
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 112 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
FIXED ASSETS (continued) 161 Land (continued) 55 CAP Kavli Auditorium (INACTIVE) 56 CAP Parking Structure (INACTIVE) 57 CAP Park & Landscaping (INACTIVE) 60 Thousand Oaks Library (INACTIVE) 61 Newbury Park Library (INACTIVE) 65 Senior Center (INACTIVE) 66 Teen Center (INACTIVE) 67 Community Art Gallery (INACTIVE) 70 Municipal Service Ctr (INACTIVE) 72 Child Care Center (INACTIVE) 81 NE Greenwich (INACTIVE) 82 T.O. Blvd. (INACTIVE) 83 Housing, Low-Moderate Income (INACTIVE) 84 Newbury Road (INACTIVE) 87 GASCO Property (INACTIVE) 88 Modal Transportation Center (INACTIVE) 99 Other (INACTIVE) 162 Buildings FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 163 Intangibles, Depreciable FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 164 Lease Hold Improvements (INACTIVE) FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 113 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
FIXED ASSETS (continued) 165 Equipment FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 166 Infrastructure FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 167 Improvements Other Than Building FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 168 Construction in Progress FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 169 Capitalized Leases FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 172 Accumulated Depreciation - Buildings FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 173 Accumulated Depreciation - Intangibles FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 175 Accumulated Depreciation - Equipment FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 176 Accumulated Depreciation - Infrastructure FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 177 Accumulated Depreciation - Improvements Other Than Buildings FOR ELEMENT/OBJECT SEE 161 - LAND CONFIRM ACTIVE STATUS WITH ACCOUNTING 180 Other Non-current Assets 181 Net OPEB Asset
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 114 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
FIXED ASSETS (continued) 182 Advance Receivable 70 PFA COP 2002 183 Deferred Charges OTHER DEBITS 191 Bonds Authorized & Unissued 193 Amount to be provided/available OTHER DEBITS (continued) 193 Amount to be provided/available (continued) 10 Available in Debt Service Fund 20 Available in Capital Projects Fund 90 Amount to be Provided for Payment of L.T.D 195 Deferred Outflows 20 Interest 30 Pension Items
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 115 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
2X LIABILITIES CURRENT LIABILITIES 201 Vouchers Payable 202 Accounts Payable 10 Stale-dated Checks 20 Year End Payroll Accrual 30 Theatre Concession Sales 40 Deferred Comp Payable (INACTIVE) 50 Retentions Payable 60 Due To Library Foundation 70 Due To Library Friends 80 Due To Customer 90 Due to Investment Custodian 203 Compensated Absences Payable (Vac/Comp) 10 General Fund 20 Non-major Governmental 204 Accrued Liability Payable (INACTIVE) 205 Intergovernmental Payable 10 Due to County 11 Due to County - Reciprocal Traffic Fees 20 Due to State 21 Due to State - SB1473 Fees 22 Due to State - SB1407 23 Due to State - AB1617 30 Due to CRPD 40 Due to City 50 Due to RDA (INACTIVE) 60 Due to Federal Government
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 116 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
CURRENT LIABILITIES (continued) 205 Intergovernmental Payable (continued) 70 Due to CVUSD 80 Due to Ventura Cty Community College District 90 Due to Ventura Cty Superintendent of Schools (INACTIVE) 99 Other (INACTIVE) 208 Due to Other Funds 10 Parking Citations 210 Matured Bonds Payable 211 Matured Interest Payable 215 Taxes Payable 10 Sales Tax 20 Use Tax 30 IRS Backup Withholding (1099) (INACTIVE) 221 Deferred Revenue 50 GTE Media Ventures (GTEMV1) (INACTIVE) 60 Business License (INACTIVE) 70 Legal 80 Senior Nutrition Program (INACTIVE) 81 TOARTS Unearned Revenue 90 Box Office 231 Advances Payable (Current) 232 Notes Payable (Current) 30 Due To (INACTIVE) 233 Loans Payable (Current) 30 Due to CRPD
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 117 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
CURRENT LIABILITIES (continued) 234 Bonds Payable (Current) 10 Premiums on Bonds Payable 20 Gain/Loss on Defeasance (INACTIVE) 236 Capital Lease Payable (Current) 40 Golf Carts Capital Lease 45 Golf Course Other Leases 50 COP - 1998 Wastewater (INACTIVE) 60 COP - 1999 Golf Course (INACTIVE) 237 Premium/Discount on Bonds Payable 238 Funds Held in Trust 10 Assessments 15 TO PBID (Property and Business Improvement District) 20 Health Club Ordinance (INACTIVE) 30 Deferred Comp. 40 Defined Benefits 50 Pension Benefits Payable 60 Retirement Health Savings 70 Roth IRA 80 Chamber of Commerce – TBID 90 Noise Mitigation – Thousand Oaks Mall 99 Other 241 Deposits 10 Water - Utility Bills 11 Wastewater Line Deposits (INACTIVE) 12 Credit Balance Accts/Utilities 15 Construction
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 118 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
CURRENT LIABILITIES (continued) 241 Deposits (continued) 16 Building Permits 17 Meters & Hydrants 18 Credit Balance/Business License 19 Security Deposits 20 Oak/Landmark/LR Deposits 21 Wireless Cell Site 22 CC&R Deposits 23 Environmental Documents 24 Billable Time Projects 25 Planning Misc. Deposits 26 Affordable Development 90 Noise Mitigation - TO Mall 99 Other 251 Payroll Liability 10 Tax Deposits 10 Federal Income Tax 11 Medicare 20 State Income Tax 20 Deductions/Benefits 10 Deferred Compensation 11 Workers’ Compensation 12 Calif Care (INACTIVE) 13 Defined Benefits 14 Delta Dental 15 Disability 16 Employee Assist. Prog. (EAP)
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 119 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
CURRENT LIABILITIES (continued) 251 Payroll Liability (continued) 20 Deductions/Benefits (continued) 17 Life Insurance 18 PERS 19 Prudent Buyer (INACTIVE) 20 Foundation Health (INACTIVE) 21 Vision 22 Garnishments 23 Credit Union 24 Misc 25 Optional Life - CIGNA (INACTIVE) 26 Union Dues 27 United Way 28 Computer Loans 29 Tuition Reimbursement 30 Automobile Loan 31 Section 125 Phase II 32 PERS Long Term Care Insurance 33 Uniform Allowance 34 PERS Medical Insurance 35 Optional Life – Reliastar (INACTIVE) 36 Cafeteria Plan Admin. Fee 37 Van/Car Pool Charges 38 League of California Cities 39 Optional Life Allstate 40 Retirement Health Savings (RHS)
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 120 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
CURRENT LIABILITIES (continued) 251 Payroll Liability (continued) 20 Deductions/Benefits (continued) 41 Hurricane Katrina Relief Donations (INACTIVE) 41 PERS Survivor Benefit Premium 43 Miscellaneous Repayment 44 Legal Plan 45 AFLAC Insurance Optional 46 Open Space 47 Optional Life Standard 48 Roth IRA 49 Optional Life Transamerica 50 ICMA Loan 99 Prior Year Deduction 21 Retirement 10 PERS 11 Defined-Benefit Plan 12 Post Employment Medical Benefit 31 Insurance Deduction Refund 252 TOARTS ARCIS (Concessions) (INACTIVE) NON-CURRENT LIABILITIES 261 Advances Payable (Non-Current) 10 Greenwich Village Project Area (INACTIVE) 20 General Liability ISF 30 Workers Comp ISF (INACTIVE) 40 Fixed Asset Replacement 60 Academy Project Area (INACTIVE)
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 121 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
NON-CURRENT LIABILITIES (continued) 261 Advances Payable (Non-Current) (continued) 70 PFA COP 2002 262 Notes Payable (Non-Current) 10 Capital Funds 263 Loans Payable (Non-Current) 10 Loan From General Fund 20 Loan From Capital Proj Fund 264 Bonds Payable (Long-Term) 10 Premiums on Bonds Payable 20 Gain/Loss on Defeasance (INACTIVE) 266 Capital Leases Payable (Non-Current) 10 COP - PFA 20 COP - Library Storage (INACTIVE) 30 East Valley Sheriff Station Facility (INACTIVE) 40 Golf Carts CAP Lease 45 Golf Course - Other Leases 50 COP - 1998 Wastewater (INACTIVE) 60 COP - 1999 Golf Course (INACTIVE) 269 Other Long Term Liabilities 10 Workers' Compensation 20 Arbitrage Rebate Tax 30 Liability Insurance 40 Compensated Absences. 50 Net Pension Liability 80 TOARTS Other Long Term Liability
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 122 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
OTHER NON-CURRENT LIABILITIES 270 Deferred Inflow of Resources 10 Unavailable Revenue 20 Interest 30 Principal 40 Pension Items 280 Other Credits 295 Encumbrances 297 Reserve for Encumbrances 3X EQUITY 301 Fund Balance - Unreserved 311 Fund Balance - Designated 10 Capital Improvements 20 Post Retirement Benefits 312 Fund Balance - Reserved 10 Reserve for Encumbrance 20 Inventories 30 Prepaid Items 40 Reserve for Loans/Notes/Advance 50 Reserve for Debt Service 10 Project Area Max Out (INACTIVE) 60 Reserve for Arbitrage Rebate 70 Asset Held for Resale 320 Fund Balance - Nonspendable (Reserved for GASB 54) (INACTIVE) 321 Fund Balance - Restricted (Reserved for GASB 54) (INACTIVE) 322 Fund Balance - Committed (Reserved for GASB 54) (INACTIVE) 323 Fund Balance - Assigned (Reserved for GASB 54) (INACTIVE)
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 123 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS BALANCE SHEET
ACTIVITY/SUB ELEMENT OBJECT
EQUITY (continued) 324 Fund Balance - Unassigned (Reserved for GASB 54) (INACTIVE) 331 Contributed Capital 341 Retained Earnings - Unreserved 10 Designated - Capital Improvement 11 Designated – Other 20 Designated - Insurance Reserve 30 Post Retirement Medical Benefits 40 Agency Liability Allowance 99 Non Designated 351 Retained Earnings - Reserved 10 Reserve for Fiscal Agent Bond Repayment 20 Reserve for Unamortized Discount/Premium 30 Emergency Reserve 40 Capital Refurbishment and Replacement 50 Debt Reserve 60 Operating Reserve 370 Investment in General Fixed Assets 10 By General Fund 20 By Special Revenue Funds 370 Investment in General Fixed Assets (continued) 30 By Capital Projects Funds 40 By Donations 390 Pooled Cash Equity 395 Revenue Control Account 397 Expenditure Control Account
X X X X X X X FUND REPORTING LEVEL ACTIVITY SUB ELEMENT OBJECT Revised 8/2018 124 SECTION 7.0
PROJECT ACCOUNTING
The accounting system provides project accounting in addition to financial accounting.
Project accounting provides a means to accumulate costs for a single project, even if the costs are charged to more than one fund, over the life of the project rather than for only the fiscal year. (Project numbers may also be established to accumulate costs for expenditures not usually thought of as projects that may have multi-funding sources or overlap fiscal years.) Project numbers are required to be used with some funds while they may be optional in other funds.
Project types and subtypes are also used within a project. These further differentiate types of projects so that they can be easily obtained when requesting reports. Project types and subtypes group projects with the same characteristic.
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FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS PROJECT ACCOUNTING SELF BALANCING
TYPE SUB DESCRIPTION
AD ASSESSMENT DISTRICTS
KE KELLY ESTATES AD -1915 (INACTIVE) LS LANDSCAPING DISTRICTS LT LIGHTING DISTRICT MC MISC ASSESSMENT DISTRICTS - 1915 MR MELLO ROOS
BD BONDS
GO GOLF COURSE PF PUBLIC FINANCING AUTHORIT RL REDEVELOPMENT-LOW & MOD RN REDEVELOPMENT-NEWBURY RD RT REDEVELOPMENT-THOUSAND OK US UTILITIES-WASTEWATER UW UTILITIES-WATER
CC COSCA
CC COSCA
CE CERTIFICATES OF PARTICIPATION
LR LIBRARY RE-ROOFING LS LIBRARY STORAGE FACILITY PF PUBLIC FINANCING AUTHORIT
CI CAPITAL PROJECTS-PUBLIC WORKS
AR AIR QUALITY IMPACT FEES CI CAPITAL IMPROVMENT DR NPDES/DRAINAGE DV DEVELOPER AGREEMENTS FA FACILITIES BUDGET CAP.IMP FE DISASTER/FEMA RELATED PRJ GC GOLF COURSE LN LAND LS LANDSCAPE/STREETSCAPE NP NEWBURY PARK ROADS DEV.FE OS OPEN SPACE 126 Revised 8/2018
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS PROJECT ACCOUNTING SELF BALANCING
TYPE SUB DESCRIPTION
CI CAPITAL PROJECTS-PUBLIC WORKS (continued)
RA RDA-CAPITAL PROJECTS SA SUCCESSOR AGENCY SB SB821 PROJECTS SR SUCCESSOR AGENCY BONDS ST STREETS SW NPDES STORMWATER/DRAINAGE TN TRANSPORTATION TR TRAFFIC STUDY DEV. FEE TS TRAFFIC SIGNALS DEV. FEES UN UTILITY UNDERGROUNDING WA WATER WW WASTEWATER PROJECTS
CP CAPITAL PROJECTS - OTHER
CA CIVIC ARTS PLAZA CO CERTIFICATES OF PARTICIPN FA FACILITIES -OTHER GC GOLF COURSE CAPITAL PROJ. RA RDA CAPITAL PROJECTS
DC DEVELOPMENT CHARGES & DEPOSITS PLANNING USE ONLY
CO COMMERCIAL IMPACT STUDY EI ENVIRONMENTAL IMPACT REPT ND NEGATIVE DECLARATION OT DEVELOPER PAYOFF
DE DEVELOPMENT CHARGES & DEPOSITS PUBLIC WORKS USE ONLY
DP DEVELOPMENT PERMITS GP GRADING PLAN LD LAND DEVELOPMENT LL LOT LINE ADJUSTMENT PD PLANNED DEVELOPMENT PP PLANNED P DEVELOPMENT RP RESIDENTIAL PLAN DEVELOP. SE SPECIAL ENGINEERING SU SPECIAL USE PERMIT SUP TR TRACTS
127 Revised 8/2018
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS PROJECT ACCOUNTING SELF BALANCING
TYPE SUB DESCRIPTION
DF TRUST FUNDS/ DEFERRED REVENUE
AR AIR QUALITY IMPACT FEES DV DEVELOPER AGREEMENTS NP NEWBURY PARK DEV. FEES ST STREETS DEVELOPER FEES TS TRAFFIC SIGNALS DEV. FEES UN UTILITY UNDERGROUNDING
DO DONATIONS
CS COMMUNITY SERVICES DS CSAPA LE SHERIFF LI LIBRARY MS PUBLIC ACCESS TRUST (INACTIVE)
FE FEDERAL DECLARATIONS
FE FEMA PROJECTS
GR GRANTS
AR ARRA GRANT BG COMMUNITY DEV BLOCK GRANT CG CONG. MITIGATION AIR QUAL CT CALIFORNIA TRANSIT DA DART EM EMERGENCY MANAGEMENT FE FEMA REIMBURSE FH FEDERAL HIGHWAY ADMINISTR FT FEDERAL TRANSIT ADMINISTR HO HOME GRANT IN INFOPEOPLE INTERNET FEDGR LE SUPPLEMENTAL LAW ENF. SVS LG MAJOR URBAN RESOURCE LIBR LS LIBRARY SERVICES LW LAND AND WATER CONSERVTN MC MANAGING CONSERVATION INF MG ENVIRON ENHANCE MITIG. GR PV PETROLEUM VIOLATION ESCRO RE RECYCLING
128 Revised 8/2018
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS PROJECT ACCOUNTING SELF BALANCING
TYPE SUB DESCRIPTION
GR GRANTS (continued)
RH REHABILITATION SF SPORTS FACILITY ENDOW FD SG SBA TREE PLANTING GRANT SS SOCIAL SERVICE ENDOWMENT TB TBRA TC TELECOMMUNICATIONS TG TITLE V GRANT YG SUMMER YOUTH GRANT
HA HSG LOAN 2 AREA HSG AUTH
XX Other
HO HOUSING
GR GRANT HA HOUSING LAND ACQUISITION IL IN-LIEU FEES
HS RDA - HOUSING LOANS
BP BUYER'S ASSISTANCE DP DOWN PAYMENT ASSISTANCE HA HOUSING LAND ACQUISITION HM HOMELESS/HOUSING SERVICES NC NEW CONSTRUCTION RH REHABILITATION RT RENTAL HOUSING ASSISTANCE XX OTHER
LN LOAN
MI MAINTENANCE AND REPAIR PROJECTS
MI MAINT. & REPAIR PROJECTS ST STREETS & HIGHWAYS TS TRAFFIC SIGNALS
NC NON-CAPITALIZED PROJECTS
OT OTHER 129 Revised 8/2018
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS PROJECT ACCOUNTING SELF BALANCING
TYPE SUB DESCRIPTION
NC NON-CAPITALIZED PROJECTS (continued)
RC RECYLING SW SOLID WASTE ENHANCEMENT F TN TRANSPORTATION TR TRAFFIC STUDY
OP OPERATING PROJECTS IN CAPITAL FUNDS
RD REDEVELOPMENT UL UTILITIES
SA SMALL ACTIVITY
CC CITY CLERK CL CULTURAL AFFAIRS CM CMO CY CITY ATTORNEY FI FINANCE HR HUMAN RESOURCES LB LIBRARY LE LAW ENFORCEMENT OT OTHER PA PARKS PL PLANNING DEPARTMENT PW PUBLIC WORKS SW SOLID WASTE MANAGEMENT TR TRANSIT SVC UC UNCLAIMED PROPERTY
SD SECURITY DEPOSITS FUND 831, 841
HH HOUSEHOLD HAZARD WASTE PL PLANNING DEPT ONLY PW PUBLIC WORK ONLY FUND 841 TC TRAFFIC COMM. APPEALS
TH THEATRES
CA CIVIC AUDITORIUM DN DONATIONS HELD IN TRUST FT FORUM THEATRE 130 Revised 8/2018
FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS PROJECT ACCOUNTING SELF BALANCING
TYPE SUB DESCRIPTION
GO GRAND OPENING VA VISUAL ARTS/ART EXHIBITS
TO TRUST FUNDS-OTHER
AG OTHER AGENCIES DR DEFERRED COMPENSATION
UC UTILITIES DEPARTMENT-CAPITAL PROJECTS
FE FEMA UT COMBINED WATER & WASTEWTR WA WATER WW WASTEWATER
UD UTILITIES DEPARTMENT-DEFERRED REVENUE
CD CONSTRUCTION DEPOSITS-WTR CE CONSTRUCTION DEPOSITS-WW ED LINE DEPOSITS MD METER & HYDRANT DEPOSITS WA WATER-CAPITAL PROJECTS WW WASTEWATER-CAPITAL PROJ
ZZ COMMON
ZZ COMMON
131 Revised 8/2018
SECTION 8.0
INACTIVE ACCOUNT NUMBERS
This section includes account numbers that became inactive prior to 1996. Inactive account numbers after 1996 are included in the chart of accounts.
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FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS INACTIVE ACCOUNTS PRIOR TO 1996
INACTIVE FUNDS
0XX GENERAL FUND 050 RDA Contractual Services 051 NE Greenwich (Project 1) 052 T.O. Blvd (Project 2) 053 Housing Low-Moderate Income 055 Newbury Road (Project 5) 056 Academy (Project 6)
1XX SPECIAL REVENUE FUNDS 191 Forestry 192 Recycling
3XX RDA - DEBT SERVICE 321 Redevelopment Refunding Bond Fund (Proj 2)
4XX RDA - CAPITAL PROJECTS 460 Academy (Proj 6)
7XX INTERNAL SERVICE FUNDS 721 Public Works Fleet Management
INACTIVE REPORTING LEVELS
LEVEL 2
80-88 Public Works
81 Water Capital Improvements 83 Wastewater Capital Improvements
LEVEL 3
08-11 Community Services
09 Community Services 0940 - Golf Development
29 RDA Payroll 2960 - Academy
133 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS INACTIVE ACCOUNTS PRIOR TO 1996
INACTIVE REPORTING LEVELS (continued)
LEVEL 3 (continued)
50-59 Public Works
55 Traffic/Transportation 5520 - Bus, East County Interconnect
56 Municipal Service Center 5620 - Signal Maintenance 5690 - Animal Control Services
80-88 Public Works Utilities
80 Water 8010 - Administration 8011 - Public Services 8012 - Development Services 8080 - Capital Facility 8090 - Municipal Service Center
81 Water Capital Improvements 8110 - Water Capital Improvements
82 Wastewater 8210 - Administration 8211 - Public Services 8212 - Development Services 8255 - Hill Canyon Treatment Plant Tertiary 8270 - Capital Facilities 8290 - Municipal Service Center
83 Wastewater Capital Improvements 8310 - Wastewater Capital Improvements
84 Solid Waste/Recycling 8410 - Administration Solid Waste 8440 - Community Support/Special Events 8450 - Public Information/Publicity
89-99 Other
89 Capital Projects 8990 - Municipal Service Center Relocation
134 FINANCIAL MANAGEMENT REPORTING CHART OF ACCOUNTS INACTIVE ACCOUNTS PRIOR TO 1996
INACTIVE ACCOUNT NUMBERS FOR EXPENDITURES
2960 643 RDA - Payroll - Academy
135