HARFORD COUNTY - CHART OF ACCOUNTS EFFECTIVE: JULY …€¦ · harford county - chart of accounts...

HARFORD COUNTY - CHART OF ACCOUNTS EFFECTIVE: JULY 2009 CHARACTER OBJECT SUB-OBJECT DESCRIPTION

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10 SALARIES AND WAGES 110 SALARIES AND WAGES

1101 Current Authorized Positions 1102 Special Pays 1103 Temporary Positions 1104 Part-Time Permanent 1105 Uniform Allowance 1106 Tuition Reimbursement 1110 Current Auth. Positions-27 Pays 1111 Current Authorized Positions Supplemental Pays

120 RETIREMENT

1201 Retirement (Old Plan) 1202 Pension (New Plan) 1203 Firemen's Pension 1204 Temporary (New Plan) 1205 Pension-Sheriff's Office 1206 Pension-LEOPS 1208 Pension Payout-Sheriff's Office 1299 Other

130 INSURANCE

1300 Flex Credits 1301 Worker's Compensation 1302 Blue Cross/Blue Shield 1303 Carefirst 1304 BlueChoice (formerly Freestate) 1307 MPOS 1308 Life 1309 BC/BS-Preferred Provider 1310 Standard Dental (Old) 1311 Supplemental Life 1312 Vision Plan

1313 Prescription Plan 1314 Preferred Dental 1315 Disability 1316 Dental Network 1317 FSA-Dependant Care 1318 FSA-Health Care 1319 Benefits-Supplemental 1320 Delta Dental PPO 1321 Delta Dental Plus 1322 HDHP


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1323 HSA 1350 Retirees 1399 Other Health Insurance

150 OVERTIME 1501 Overtime 160 FICA

1602 Social Security 1603 Temporary Social Security

180 SHIFT DIFFERENTIAL

1801 Shift Differential

190 MISC ADJUSTMENTS-AUDIT-ONLY

1901 Compensated Absences 1902 Accrued Salaries & Benefits

20 CONTRACTUAL SERVICES

210 RENTS AND LEASES

2101 Office Equipment 2102 Communication Equipment 2103 Vehicle and Operating Equipment 2105 Data Processing Software 2106 Space and Real Estate Rental 2107 Housing Rental Subsidy 2108 FSS Escrow 2109 Utility Subsidy 2199 Other Rent and Leases

220 UTILITIES

2201 Electricity 2202 Heating Fuel (Gas) 2203 Water and Sewer 2204 Heating Fuel (Oil)

230 TELEPHONE


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2302 Telephone Service 2304 Answering Service 2305 Emergency Reporting System 2306 FAX Service 2310 Internet Line Service

240 ADVERTISING

2401 Personnel/Recruitment 2402 Legal Notice 2499 Other Advertising

250 INSURANCE AND BENEFITS

2501 SIF Worker's Compensation

Excess Coverage 2502 SIF General Liability

Excess Coverage 2503 SIF Automobile Liability

Excess Coverage 2504 Employee (Performance) Bonds 2505 Unemployment Insurance 2507 Death Benefits 2508 Life Insurance for Retired

Employees 2509 Blue Cross/Blue Shield 2510 SIF - Boiler Insurance 2511 Excess Coverage-Property

Liability 2512 SIF-Property Insurance 2513 Worker's Compensation-

Commission Payment 2514 Retiree's Insurance 2515 Sheriff's Pension Refunds

2530 W/C Claims Paid to Employees 2535 Property Damage – County

Property 2536 Property Damage - Private Property 2537 Personal Injury Liability

2540 Motor Vehicle Damage – County Vehicles

2541 Motor Vehicle Damage – Private Vehicles

2545 SIF - Claims Handling 2590 SIF - Claims Incurred-Unpaid 2591 SIF - Claims Incurred-But Not


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Reported 2598 Bond Funds Unavailable

2599 Other Insurance

260 PROFESSIONAL SERVICES

2601 Medical Services 2602 Legal Services - Contractual 2603 Management Services 2604 Financial/Audit 2605 Master-In-Equity (Court Use) 2606 Women's Program (Court Use) 2607 Election Officials 2608 Recreation Officials 2609 County Facility

Repair/Renovation 2610 Curb Repair

2611 Temporary Services 2612 Engineering Services 2613 Insurance Services-Contractual 2614 Utility Line Maint. Contract 2615 Appraiser Services

2699 Other Professional Services

270 SERVICE AND MAINTENANCE CONTRACTS

2701 Uniform Rental 2702 Office Equipment Service 2703 Communications Service 2704 Operating Equipment Service 2705 Data Processing Hardware 2706 Data Processing Software 2707 Grounds Maintenance 2708 Building/Custodial Services

(Includes Tipping Fees) 2709 Snow Removal Service (DPW) 2710 Street Lights (DPW) 2711 Security System 2799 Other

280 OTHER SERVICES

2801 Developer Street Lights 2802 Juror's Fee 2803 Utility Water & Sewer Purchase 2804 MD American Fire Hydrant Charges


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2899 Other Service

290 CAPITALIZED EXPENDITURES

2901 Contractual Services 2902

30 SUPPLIES AND MATERIALS

310 PRINTING & OFFICE SUPPLIES

3101 General Office Supplies 3102 Printing - In-house 3103 Printing - Commercial 3104 Duplicating Machine Supplies 3199 Other Office Supplies

320 POSTAGE AND DELIVERY

3201 Delivery Charges 3202 General Office Mailing 3299 Other Postage Expense

330 JANITORIAL SUPPLIES

3301 Paper Supplies 3302 Janitorial Supplies & Equipment 3399 Other Janitorial Supplies

340 FOOD SUPPLIES

3401 Meals - Special Purpose 3402 Ice and Bottled Water 3403 Animal Food Supplies 3499 Other Food Supplies

350 SUPPLIES AND MATERIALS

3501 Uniform Purchase 3503 Uniform Cleaning 3504 Equipment Repair Parts 3505 Landscape and Grounds Material 3506 Small Tools 3507 Audio Visual Supplies 3510 Building Supplies

(Written Request to F&O; all requests placed in F&O budget)


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3511 Recreation Supplies 3512 Drafting and Display Supplies 3513 Chemicals in Bulk 3514 Laboratory Supplies 3515 Safety Equipment 3516 Medical Supplies 3517 Weapons and Ammunition 3518 Water Meter Repair Parts 3519 W & S Lines Service Parts 3521 Sand, Salt & Other Bulk De-

icers 3522 Crushed Aggregate 3523 Bituminous Concrete 3524 Liquid Bituminous 3525 Concrete, Mortar & Cement 3526 Computer Software 3527 Computer Hardware Components 3528 Computer Supplies 3529 Traffic Signal Parts 3530 Traffic Signs and Markings 3531 Paint 3532 Diesel Fuel 3533 Gasoline 3534 Oil and Lubricants 3535 Tires and Tubes 3538 Small Kitchen Supplies 3539 Guard Rail 3541 Natural Gas 3550 Bricks, Blocks & Pre-cast

Concrete Products 3551 Pipes, Culverts & Fittings 3552 Grates, Manhole Covers &

Other Appurtenances 3560 Computer-Networks 3561 Internet Supplies & Materials 3595 Unanticipated Maintenance 3599 Other Supplies and Materials

360 INVENTORY

3601 Water Meter Purchases 3699 Other Inventory (Audit Only)

390 CAPITALIZED EXPENSES

3901 Supplies and Materials

(Audit Only)


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40 BUSINESS AND TRAVEL

410 COUNTY VEHICLE EXPENSE

4101 County-owned Vehicles 4104 Fuel 4106 Warranty Repairs 4107 Target Charges-FVS 4108 Non-Targeted Charges-FVS 4109 Vehicle/Equip. Parts & Supplies

– Ryder 420 PRIVATE CAR MILEAGE

4201 Mileage 4202 Parking and Tolls

430 COMMERCIAL CARRIERS

4301 Transportation Costs

440 SUBSISTENCE AND LODGING

4401 Meals 4402 Lodging

450 PROFESSIONAL BOOKS AND

PERIODICALS

4502 Professional Books/Periodicals

460 MEMBERSHIPS

4601 Membership Fees and Dues 470 EDUCATION

4701 Tuition Reimbursement 4702 In-house Training 4703 Training Seminars, Courses and

Meetings

50 CAPITAL OUTLAY

510 LAND AND BUILDINGS

5101 Land


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5102 Buildings 5103 Highways Construction 5104 Water Construction 5105 Sewer Construction 5106 Parks & Recreation Construction 5107 School Construction 5108 Public Safety Construction 5109 Library Construction 5110 HCC Construction 5111 Landfill Construction 5112 General County Construction 5115 Ag Purchases 5131 W&S - Wells and Well

Development 5133 W&S - Trans and Dist Mains-Water

5134 W&S - Laterals - Water 5135 W&S - Elevated Water Tanks 5136 W&S - Basic Mains - Sewer 5137 W&S - Laterals - Sewer 5138 W&S - Property Improvements 5139 W&S - Mains - Contributed 5140 W&S - Other Fixed Assets 5141 W&S - Laterals - Contributed 5142 W&S - Plant Improvements 5143 W&S - Meters 5190 Ag Preservation Easement

Development Rights 5199 Other Capital Outlay

520 OFFICE EQUIPMENT

5201 Typewriter 5202 Calculator/Adding Machine 5203 Dictating Equipment 5204 Duplicating Equipment 5205 Microfilm/Fiche Equipment 5210 Audio Visual Supplies 5212 VCR 5214 Postage Meter 5217 Time Stamp 5218 Time Clock 5220 Personal Computer 5221 Hard Disk Drive 5222 Printer 5223 Software Purchased with PC 5224 Cash Register 5226 Optical Scanning Equipment 5227 Closed Circuit TV


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5228 Main Frame Data Process. Equip 5229 Vacuum Cleaner 5230 Paper Folder 5232 Electric Stapler 5233 Shredder 5234 Editing System 5235 Production Char Generator 5236 Voting System 5237 Hex-a-Grams & Meters 5239 FAX Machine 5240 Data Network 5250 Internet Equipment 5290 Electronic Process Control

Equip. W&S 5299 Other

530 FURNITURE AND FIXTURES

5301 Desk 5302 Chair 5303 Bookcase 5304 Shelving 5305 File Cabinet 5306 Table 5307 Locker 5308 Plan Holder/Plat Holder 5309 Draperies 5310 Food Heating Cart 5311 Lamp 5312 Work Station 5313 Ice Machine 5314 Bulletin Board 5315 Electric Heater 5316 Air Conditioner 5317 Floor Covering 5318 Sign Maker 5319 Safe


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5320 Dental Machine 5321 Medical Cart 5322 Sink/Toilet Unit 5323 Hooded Vent 5399 Other

540 AUTOMOTIVE EQUIPMENT

5401 Auto 5407 Auto, Police-includes equipment 5411 Truck-Other 5418 Flatbed Truck 5423 Dump Truck 5424 Police Car Package 5425 Fuel Truck 5430 Passenger Bus 5471 Utility Vehicle 5473 Water Wagon 5474 Police Motorcycle 5499 Other

550 CONSTRUCTION & OPERATING

EQUIPMENT

5501 Air Compressor 5502 Backhoe and Loader 5503 Blower 5504 Saws (Chain,Arbor,Circular,etc) 5505 Cement Mixer 5506 Excavator/Grade-all 5507 Grader 5508 Generator 5509 Lawn Mower - Push 5510 Lawn Mower - Riding 5511 Pump 5512 Roller 5513 Sweeper 5514 Snow Plow 5515 Spreader 5516 Bulldozer 5517 Tamper 5518 Tractor 5519 Tractor Mower 5520 Self-Loading Scraper 5521 Infield Machine 5522 Jet Cleaner 5523 Hydraulic Power Tool


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5524 Brush Chipper 5525 Boom Truck 5526 Weed Trimmer 5527 Blacktop Paver 5529 Vacuum Truck 5530 Compactor 5531 Welder 5532 Trailer 5533 Testing Gauge 5534 Traffic Counter 5535 Radar Equipment 5536 Leak Detection Equipment 5537 Shredder/Mulcher 5538 Air Pack 5539 Rototiller 5540 Shoring Box 5541 York Rake 5542 Metal Detector 5543 Cage 5544 Step Bumper 5545 Stability Flow Equipment 5546 Portable Conveyor 5547 Tar Pot 5548 Blacktop Cutter 5549 Body Bunker 5550 Vacuum Unit 5551 Arrow Board 5552 Rolloff Container(Landfill) 5553 Flow Meter 5554 Scales 5555 Fire Hydrant 5556 Lab Equipment 5598 Other Equipment 5599 Other Equipment-DMV Tagged

560 COMMUNICATION EQUIPMENT

5601 Radio-Mobile 5602 Radio-Portable 5605 Radio-Base 5606 Public Address System 5607 Beeper 5608 Tower, Antenna, etc. 5609 Emergency Services Siren 5610 Radiological Monitoring

Instrument


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5611 Encoder 5613 Repeater-Mobile 5614 Telephone System 5617 Alarm System 5618 Radio Transmitter 5699 Other

590 CAPITALIZED EXPENDITURES

ENTERPRISE FUND

5901 Capitalized Fixed Assets 60 DEBT SERVICE

610 PRINCIPAL PAYMENT

6101 County Bond 6102 State Loan 6103 School Bond 6104 Hospital Bond 6105 College Bond 6106 Water and Sewer Bond 6107 Lease Purchase 6108 EPA Loan 6109 Farmers Home Loan 6110 MD. Environmental Services Loan 6111 Self-Insurance Loan 6112 Notes 6113 Agricultural Preservation 6114 Solid Waste Services 6115 DBED Loan 6117 Solid Waste-Lease Purchase 6124 Forgiveness of Debt 6131 County Lease 6133 School Lease 6135 College Lease 6136 Water and Sewer Lease 6150 Installment Purchases Audit

620 INTEREST PAYMENTS

6201 County Bond 6202 State Loan 6203 School Bond 6204 Hospital Bond


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6205 College Bond 6206 Water and Sewer Bond 6207 Lease Purchase 6208 EPA Loan 6209 Farmers Home Loan 6210 Md Environmental Services Loan 6211 Self-Insurance Loan 6212 Notes 6213 Agricultural Preservation 6214 Solid Waste Services 6215 DBED Loan 6217 Solid Waste-Lease Purchase

6231 County Lease 6233 School Lease 6235 College Lease 6236 Water and Sewer Lease

630 OTHER EXPENSES

6301 Premium 6303 Costs of Issuance 6304 Costs of Issuance-Schools 6305 Costs of Issuance-College

70 MISCELLANEOUS

710 GRANTS AND CONTRIBUTIONS

7101 Grants and Contributions 7102 Payments to Other Gov't

Agencies 7103 Pymts to Volunteer Fire Co.'s 7104 County Match/Transfers Out 7105 Social Srvs Admin-Legal

Services 7106 Task Force(Sheriff's Office)

7107 Narcotics (Sheriff's Office) 7110 B/E Administrative Services 7111 B/E Instructional Salaries 7112 B/E Other Instructional Costs 7113 B/E Special Education 7114 B/E Student Transportation 7115 B/E Operation of Plant 7116 B/E Maintenance Plant & Equip.

7117 B/E Fixed Assets 7118 B/E Student Personnel Services 7119 B/E Health Service 7120 B/E Community Service 7121 B/E Capital Outlay


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7122 B/E Mid Level Administration 7123 B/E Textbook & Classroom 7140 HCC Instruction 7141 HCC Academic Support 7142 HCC Student Services 7143 HCC Operation & Maint. of Plant 7144 HCC Institutional Support 7145 HCC Non-Mandatory Transfers 7146 HCC Public Service 7147 HCC Scholarships & Fellowships 7148 HCC Heat Center 7157 CS Foster Care 7158 CS Catholic Charities 7159 CS Department of Social Services

7160 CS Habitat for Humanity 7161 CS Greater Baltimore Community

Housing Resource Board 7162 CS Meals on Wheels 7163 CS Harford Hospice, Inc. 7164 CS Family/Children Services of

Central MD 7165 CS Salvation Army 7166 CS SARC 7167 CS Cultural Advisory Board 7168 CS Maryland Historical Society 7169 CS ARC of Harford County 7170 CS Mann House, Inc. 7171 CS Youth Services 7172 CS Mason Dixon Community

Service 7173 CS Marriage License/Spouse

Abuse 7174 CS Legal Aid 7175 CS Harf Community Action Agency

7176 CS Radio Reading Network 7177 CS ATC-Family & Children's

Services 7178 CS Assoc Catholic Charities-

Anna's House 7179 CS Bel Air Youth Activities

Center 7180 CS Housing-Homeless Shelter

Startup Cost 7181 CS Inter-County Outreach 7182 CS The Family Tree 7183 CS Har Co Committee-People with

Disabilities 7184 CS Holy Family House


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7185 CS Mentally Ill Emergency Services & Dental Care

7186 CS In-Home Aid 7187 CS Hosanna/McCommas Schools 7188 CS Red Cross-Deleted 7189 CS Echo House 7190 CS Harford County Boys & Girls

Club 7191 CS Emergency Housing & Utility

Grant 7192 CS Havre de Grace Independence

Day 7193 CS Wilson Ministry Center 7194 CS Historical Society of

Harford County 7195 CS Harford Land Trust 7196 CS Harf Co Housing Inc 7197 CS Facets 7198 CS Harford Bar Foundation 7901 CS Big Brothers/Sisters 7902 CS Caring Hands 7903 CS St Joan of Arc Church 7904 CS US Driving for Disabled 7905 CS HC Family Systems Reform

Initiative 7906 CS Therapeutic Riding-Special

Interest 7907 CS Open Doors 7908 CS St. John’s Towers 7909 CS St. John’s Church 7910 CS FCCAU-(Faith Communities &

Civic Agencies United) 7911 CS Rebuilding Together 7912 CS Neighbors in Need 7913 CS FCCAU-Faith Communities &

Civic Agencies 7914 CS Suited to Succeed 7915 University of Maryland Shock

Trauma 7916 Urban Impact 7917 CS Emergency Preparedness

(replaces Red Cross) 7918 CS Alliance 7919 CS Homecoming for Women 7920 CS St. Vincent de Paul 7921 CS Core Service Agency-Mobile

Crisis 7922 CS Addiction Connection


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Resource, Inc 7923 CS Citizenship ID Subsidy

Program 7924 CS Homeless Services

720 CONTINGENCY ACCOUNT

7200 Save our Streams 7201 Unanticipated Needs 7202 Pay Package 7299 Other Contingencies

730 INTER-FUND REIMBURSEMENT

7301 Pro Rata Shares 7302 Intra-fund Reimbursements 7303 Transportation Reimbursement 7305 Recordation Tax 7310 Traffic Safety Reimbursement 7399 Other Interfund Reimbursements

750 DEPRECIATION

7501 Depreciation (Name Change) 7502 Depreciation Addback-Audit Only

760 PAYGO CAPITAL IMPROVEMENTS

7601 Capital Improvements-Paygo 7602 Cap Imprv-Paygo-Impact Fees 7604 Agricultural Preservation 7635 Pooled Interest Transfer Out 7698 W&S Fund Paygo Reversal-Audit

7699 Other

770 OTHER MISCELLANEOUS

7701 Confidential Expense 7702 Boards and Commissions 7703 Service Awards 7704 Refunds 7705 Litigation Expense 7706 Compensated Absences Payable 7707 Purchase Reimbursement 7708 Livestock Claims 7710 Claims and Judgements 7711 Pass Thru Funds 7712 Bad Debt Expense


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7799 Other

780 OTHER-TRUST FUND

7801 Trust Fund Expenditures 80 INTER-GOVERNMENTAL/INTER-FUND EXPENDITURES

820 INTER-FUND CONTRACTUAL SRVS

LABOR-GENERAL & ADMIN

8201 Administrative 8202 Right-of-Way 8203 Roads 8204 Waste Disposal

LABOR-ENGINEERING

8211 Survey 8212 Inspection 8213 Utility Design 8214 Road Design 8215 Drafting 8216 General Engineering 8217 Development Review 8218 Traffic 8219 Administration

LABOR-CONSTRUCTION

8221 Water 8222 Sewer 8223 General Construction 8224 Construction Administration 8225 Applied Overhead

EQUIPMENT USAGE

8231 County Equipment Rental

ADMINISTRATIVE

8250 Pro-Rata Share-Self Insurance 8297 Administrative Overhead 8298 Labor Overhead 8299 Other Administrative

HARFORD COUNTY - CHART OF ACCOUNTS DESCRIPTIONS

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830 INTER-FUND INVENTORY

8301 Materials

840 INTRA-FUND EXPENDITURES

8401 Equipment Usage 8402 Materials 8403 Water Utility Maintenance 8404 Sewer Utility Maintenance 8499 Other Services

870 INTER-GOVERNMENTAL

8701 Construction Payments to

State of Maryland 8702 Construction Payments to

Other Counties 8703 Construction Payments to Other

Municipalities 8704 Construction Payments to Board

of Education/College 8799 Other Intergovernmental


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CHARACTER 10: PERSONAL SERVICES

The Character 10 account will be utilized for all expenditures relating to County employee compensation for services rendered. In all object 10 line items, the sub-items 1101 - Current Authorized Positions, and 1102 - Special Pays shall remain constant. OBJECT 110 - SALARIES AND WAGES: Includes all compensation

payments to eligible persons certified by Personnel.

Sub-object 1101 - Current Authorized Position

Salary and wage costs associated with this sub-object will be obtained from Salaries and Wages paid throughout the year.

Sub-object 1102 - Special Pays

This sub-object will be utilized for costs associated with lump sum payments of annual and sick leave upon retirement of a County employee.

Sub-object 1103 - Temporary Positions

This sub-object is used for temporary employees who

will be paid through the payroll system.

Sub-object 1104 - Part-time Permanent

Sub-object 1105 - Uniform Allowance

Sub-object 1106 - Tuition Reimbursement

This sub-object is used for employees requesting reimbursement for graduate courses. This reimbursement is taxable and will be paid to employees through the Payroll System.

Sub-object 1110 - Current Authorized Positions-27

Pays

This sub-object is used to fund the 27th pay for the year 2000. Sub-object 1111 – Current Authorized Positions- Supplemental Pays. This sub-object is a one-time payment for


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employees. OBJECT 120 - RETIREMENT: Includes the employer cost of State

retirement, County retirement, and County pension for all qualified individuals under authorized plans.

Sub-object 1201 - Retirement (Old Plan)

Salary and wage costs associated with this sub-object will be obtained from Salaries and Wages paid throughout the year for those employees that are in the old retirement plan.

Sub-object 1202 - Pension (New Plan)

Salary and wage costs associated with this sub-object will be obtained from Salaries and Wages paid throughout the year for those employees that are in the new pension plan.

Sub-object 1203 - Firemen's Pension

The cost associated with this sub-object will be pensions paid to retired firemen or their spouses.

Sub-object 1204 - Temporary (New Plan)

This sub-object will be utilized for costs

associated with temporary employees.

Sub-object 1205 - Pension - Sheriff's Office

This sub-object is a new pension plan for the Sheriff Office Deputies. This plan is effective FY96-97.

Sub-object 1206 – Pension LEOPS This sub-object is the Law Enforcement Officers’

Pension System Sub-object 1208 - Sheriff's Pension Benefits

This sub-object is to record the retiree's benefit

payout as expenses in the Sheriff's Pension Trust Fund.


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Sub-object 1299 - Other

OBJECT 130 - INSURANCE: Includes the County share of medical insurance costs, the dental plan, the basic group life insurance program, and worker's compensation premiums for current authorized positions.

Sub-object 1300 – Flex Credits

To budget Employer paid employee insurance's such as Health, Dental, Vision, Life, etc. To be used for budgeting purposes only. Expenditures will be made against the actual insurance sub-object.

Sub-object 1301 - Worker's Compensation

Sub-object 1302 - Blue Cross/Blue Shield

Sub-object 1303 - Care first

Sub-object 1304 – Blue Choice (formerly FreeState)

Sub-object 1305 - Prudential (Hopkins) (DELETE) No longer available.

Sub-object 1306 - CIGNA (DELETE) No longer available. Sub-object 1307 - MPOS

Sub-object 1308 - Life Sub-object 1309 - BC/BS-Preferred Provider Network

Sub-object 1310 - Standard Dental (Old)

Sub-object 1311 - Supplemental Life

Sub-object 1312 - Vision Plan

Sub-object 1313 - Prescription Plan

Sub-object 1314 - Preferred Dental

Sub-object 1315 - Disability

Sub-object 1317 - FSA - Dependant Care

Sub-object 1318 - FSA - Health Care


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Sub-object 1319 – Benefits – Supplemental Sub-object 1320 – Delta Dental PPO Sub-object 1321 – Delta Dental Plus Sub-object 1322 – HDHP – New Health Plan Sub-object 1323 – HSA – HSA Health Account Sub-object 1350 - Retirees

OBJECT 150 - OVERTIME: Utilized to show the cost of work

performed in excess of normal working hours. Utilization of this account requires administrative authorization.

Sub-object 1501 - Overtime

OBJECT 160 - FICA: Covers the County's portion of Social

Security costs under Federal Insurance Compensation Act.

Sub-object 1602 - Social Security Salary and wage costs associated with this sub-

object will be obtained from Salaries and Wages paid throughout the year.

Sub-object 1603 - Temporary Social Security

This sub-object will be utilized for social security costs associated with temporary employees.

OBJECT 180 - SHIFT DIFFERENTIAL: Utilized to show the cost of

work performed in other than the normal work day shift.

Sub-object 1801 - Shift Differential

OBJECT 190 - MISC. ADJUSTMENTS-AUDITS

Sub-object 1901 - Compensated Absences

Utilized to accrue the estimated current portion for vested sick leave and for annual , personnel and compensatory leave.

Sub-object 1902 - Accrued Salaries and Benefits


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Utilized to accrue salaries and benefit costs from the last payroll in June through the end of the fiscal year.

CHARACTER 20: CONTRACTUAL SERVICES

This character will be utilized to budget for all services received from outside organizations and private business. The following objects and sub-objects will include:

OBJECT 210 - RENTS AND LEASES

Sub-object 2101 - Office Equipment Cost of rental or lease of all types of office equipment, and data processing hardware. This sub-object includes the following: duplicating/copy machines, word processing machines, tax maps, microfilm/fiche equipment, dictaphones, water cooler and ice machine rentals, furniture, etc. Also included are tape and disc drives, terminals, printers and CPU's. This sub-object does not include lease purchase costs of office equipment or data processing hardware. Lease purchase will be included in Debt Service.

Sub-object 2102 - Communication Equipment

Cost of rental or lease of any of the following: mobile radios, base stations, walkie talkies, public address systems, recording systems and audio visual equipment including projectors, screens, closed-circuit TV and videotape machines. This sub-object does not include lease purchase costs of communication equipment. Lease purchase costs will be included in Debt Service.

Sub-object 2103 - Vehicle and Operating Equipment

Cost of short term rental or lease of equipment and vehicles to meet peak demand periods or for special projects. Examples of such rentals are: voting machines, dump trucks, graders, heavy equipment transportation, and barriers/flashers. This sub-object does not include the lease purchase costs of vehicles and operating equipment. Lease purchase costs will be included in Debt Service.


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Sub-object 2104 - Data Processing Hardware (DELETED) USE SUB-OBJECT 2101

Sub-object 2105 - Data Processing Software

This sub-object will be utilized to budget for all data processing programming packages.

Sub-object 2106 - Space and Real Estate Rental

This sub-object will cover the rental cost of office space, land or other physical areas to permit County use. Examples of such rentals include: ball fields, safe-deposit boxes, easements, and mobile vans used as offices. Property tax payments are included in this sub-object. This sub-object does not include the lease purchase of real estate. Lease purchase costs will be included in Debt Service.

Sub-object 2107 - Housing Rental Subsidy

This sub-object will be used for payments to private landlords for rental subsidies for low income families.

Sub-object 2108 - FSS Escrow

To record the amount to be escrowed for clients

under the FSS Program. Sub-object 2109 – Utility Subsidy To Keep track of utility subsidies separately.

Sub-object 2199 - Other Rents and Leases

Included in this sub-object are miscellaneous rentals such as chemical toilets and tents as well as rentals not covered by the above delineated sub-objects in line Item 210.

OBJECT 220 - UTILITIES: Utility related budget requests are to

be submitted as per the following sub-objects.

Sub-object 2201 - Electricity

Sub-object 2202 - Heating Fuel (Gas)

This sub-object also includes bottled or natural


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gas.

Sub-object 2203 - Water and Sewer

User charges for water and sewer services including water conditioning and septic tank service are to be budgeted in this sub-object.

Sub-object 2204 - Heating Fuel (Oil)

This sub-object is to be used for any oil used for

heating such as diesel, kerosene, etc. OBJECT 230 - TELEPHONE: This object consists of all telephone

related budget requests including the lease of telephone equipment. Sub-objects to be utilized are: Sub-object 2301 - Atlantic Telephone Service DELETE - USE 2302

Sub-object 2302 - Telephone Service

This sub-object includes all monthly telephone charges billed to the department for Private Lines and Centrex Lines. Also included are all costs associated with telephone additions or modifications.

Sub-object 2303 - Telephone Equipment Modification DELETE - USE 2302 Sub-object 2304 - Answering Service

Cost of routine answering service to record calls during non-business hours should be budgeted in this sub-object.

Sub-object 2305 - Emergency Reporting System

This sub-object includes the cost of telephone service to alert responsible County personnel to emergency situations requiring immediate response. Examples would be: Remote monitoring systems, call diverter systems, and fire call boxes, and beepers/pagers.

Sub-object 2306 - FAX Service This sub-object includes costs related to FAX machines. Paper supplies will be included in


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Office Supplies.

Sub-object 2310 - Internet Line Services

This sub-object includes costs for phone lines for Internet service. OBJECT 240 - ADVERTISING: Costs of official County advertising

are to be budgeted as follows: Sub-object 2401 - Personnel/Recruitment

This sub-object is used for the purpose of soliciting applications for County employment; To be used by Human Resources only. Sub-object 2402 - Legal Notice

Notices required by statute or ordinance such as: Ordinances, Council hearings, tax sales, budget hearings, jury drawings, bid notices, capital improvements, and road closures should be budgeted in this sub-object.

Sub-objects 2499 - Other Advertising

This sub-object is to be used for advertising expenses not otherwise classified above.

OBJECT 250 - INSURANCE AND BENEFITS: This budget item includes

insurance payments and costs as well as benefits for County employees. Premium payments as well as payments to the Self-Insurance Fund (SIF) are also budgeted in this object.

Sub-object 2501 - SIF Worker's Compensation

Excess Coverage

This sub-object represents SIF cost of excess coverage for Worker's Compensation Insurance.

Sub-object 2502 - SIF General Liability Excess Coverage

This sub-object represents SIF cost of excess

coverage for General Liability Insurance. Sub-object 2503 - SIF Automobile Liability

Excess Coverage This sub-object represents SIF cost of excess


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coverage for Automobile Liability Insurance. Sub-object 2504 - Employee (Performance) Bonds

Costs associated with the required bonding of certain County employees are to be budgeted in this sub-object.

Sub-object 2505 - Unemployment Insurance

Mandated cost to the County to pay those employees, deemed eligible by the State Employment Security Administration who have terminated County service and have filed for unemployment compensation is budgeted in this sub-object.

Sub-object 2506 - Blood Bank DELETE - BLOOD BANK NO LONGER IN EXISTENCE

This sub-object covers the County's cost of the Blood Bank of Maryland which all employees are eligible to join.

Sub-object 2507 - Death Benefits

Death benefits as provided by the Personnel Law are budgeted in this sub-object.

Sub-object 2508 - Life Insurance for Retired Employees

This sub-object is used to budget life insurance premiums for retired employees.

Sub-object 2509 - Blue Cross/Blue Shield

The admissions review cost by Blue Cross/Blue Shield is budgeted in this sub-object (Used by Treasury Only).

Sub-object 2510 - SIF Boiler Insurance

This sub-object represents SIF cost of premiums for

Boiler and Machinery Insurance. Sub-object 2511 - Excess Coverage-Property Liability

Sub-object 2512 - SIF Property Insurance


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This sub-object represents the cost of excess coverage for property insurance.

Sub-object 2513 - Worker's Compensation-Commission Payment

This sub-object is to record all fees, assessments, and charges paid to Worker's Compensation Commission

Sub-object 2514 - Retiree's Insurance

This sub-object the County subsidy of retired employees health insurance.

Sub-object 2515 - Sheriff's Pension Refunds

This sub-object is used to record any refunds to employees as expenses in the Sheriff's Trust Fund.

Sub-object 2530 - W/C Claims Paid to Employees

This sub-object represents SIF payments to employees for workers compensation claims (1/3 salary differential).

Sub-object 2535 - Property Damage - County Property

This sub-object represents SIF cost of repairs or

replacement due to damage of county-owned property. Sub-object 2536 - Property Damage - Private Property

This sub-object represents SIF costs associated with claims for damage of privately-owned property.

Sub-object 2537 - Personal Injury Liability

This sub-object represents SIF costs associated with claims for personal injury.

Sub-object 2540 - Motor Vehicle Damage - County

Vehicles

This sub-object represents SIF costs related to motor vehicle repair or replacement of county vehicles.

Sub-object 2541 - Motor Vehicle Damage - Private Vehicles


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This sub-object represents SIF costs related to

motor vehicle repair or replacement of private vehicles.

Sub-object 2545 - SIF Claims Handling

This sub-object represents SIF costs related to claims review and reporting/contractual insurance service for claims administration.

Sub-object 2590 - SIF - Claims Incurred-Unpaid

Sub-object 2591 - SIF - Claims Incurred-But Not

Reported

Sub-object 2598 - Bond Funds Unavailable Sub-object 2599 - Other Insurance

Any Insurance not otherwise classified above.

OBJECT 260 - PROFESSIONAL SERVICES: This object includes budget

requests for all outside professional services. Individuals on the County Payroll will not be charge to any of these sub-objects. These may include the following services:

Sub-object 2601 - Medical

Examples to include: pre-employment physical, annual physical, special evaluations, clinicians' fees (psychiatric, psychologists, pharmacists, other physicians), laboratory fees, ambulance services, medical examiners, flu shots, dental services and veterinarian services.

Sub-object 2602 - Legal - Contractual

This sub-object includes the following legal and investigative expense requests: legal fees for outside attorneys, temporary hearing officers, Marshals, witnesses, extradition expenses and warrant fees, court stenographers/reporters, Sheriff's fees, court fees and expenses, code expenses, reporting services and legislative counsel.

Sub-object 2603 - Management


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Outside consulting and advisory services to aid in general County operations on a long or short-term basis, such as: legislative aides, tax sale auctioneers, appraisers, title searchers, microfilming service, land studies, programming service, and time sharing, instructors and/or examinations, engineering consultants, planners, and economic analyses should be budgeted in this sub-object.

Sub-object 2604 - Financial/Audit

Outside services to be budgeted in this sub-object include annual audit fees, special audit fees, banking services, credit checks, and rate studies.

Sub-object 2605 - Master in Equity (Court Use Only)

Funds in this sub-object will be used several days a week for Masters hearing divorce and child custody hearings in an attempt to solve existing problems. Sub-object 2606 - Women's Program (Court Use Only)

This sub-object will be used as a "Reach Program" operated by Open Doors to help women offenders change their lives in an effort to avoid further contact with the law.

Sub-object 2607 - Election Officials

The cost of personnel selected to serve as officials during primary and general elections should be budgeted in this sub-object.

Sub-object 2608 - Recreation Officials

Part-time personnel performing as group leaders, program specialists, aides, referees, umpires, score keepers, camp counselors, etc. should be budgeted in this sub-object.

Sub-object 2609 - County Facility Repair and Renovation

The cost of repair and renovation to County facilities for non-routine services involving renovation, repair and/or reconstruction projects using outside building trades contractors are to be


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budgeted in this sub-object. Projects requested here are generally of a one-time nature and include only those jobs that the County is not equipped to handle in-house. Projects may include building, electrical, plumbing, mechanical, roofing, landscaping & painting work. Not to be used for Capital Construction or Improvements-See Obj. 510.)

Sub-object 2610 - Curb Repair

The cost of repair and maintenance to road curbs mainly in subdivisions using outside contractors are budgeted in this sub-object. Projects requested here are generally of a one-time nature and only include those jobs that cannot be handled in-house.

Sub-object 2611 - Temporary Services

This sub-object is used for Agency hires or

Contractual payees such as secretaries, office aids, laborers, etc. Employees on the County Payroll are not to be budgeted here.

Sub-object 2612 - Engineering

This sub-object is used for capital project engineering consultant services.

Sub-object 2613 - Insurance - Contractual

This sub-object represents SIF costs for contractual insurance services such as bid consulting and actuarial and financial analysis of insurance funding requirements.

Sub-object 2614 - Utility Line Maintenance

Contracts To be used by the Division of Water and Sewer for

Operational Maintenance. Sub-object 2615 – Appraiser Services Services of appraisers; needed to process 1099’s

correctly. Sub-object 2699 - Other Professional Services

Requests for any outside professional and clerical


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services not included in the previous sub-objects and not included in payroll are referenced here. OBJECT 270 - SERVICE AND MAINTENANCE CONTRACTS: On-going

service and maintenance contracts for County operations that are provided by outside sources are to be budgeted in this item. Sub-objects to be utilized are as follows:

Sub-objects 2701 - Uniform Rental

Cost of uniform charges for eligible County personnel, excluding Police, Emergency Services, and Animal Control are to be included here.

Sub-object 2702 - Office Equipment Service

Included here are service and maintenance contracts for typewriters, calculators, ice machines, water coolers, dictaphones, transcribers, word processors, microfiche readers and printers, microfilming equipment, etc.

Sub-object 2703 - Communications Service

Service and maintenance contracts for radio systems, public address systems, recording systems and audio visual equipment, including projectors and closed-circuit TV are to be budgeted here.

Sub-object 2704 - Operating Equipment Service

Service and maintenance for County-owned equipment for parts of large units under other contracts. Examples would include: pumps, generators, small power tools, instruments, calibration equipment, traffic signals, survey equipment, printing press equipment, map printing machine, radar equipment, and automotive repairs.

Sub-object 2705 - Data Processing Hardware

This sub-object includes all service and maintenance requirements for data processing hardware, either owned or leased, if not included in the lease rate.

Sub-object 2706 - Data Processing Software

Included in this sub-object is the cost of updating


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software packages.

Sub-object 2707 - Grounds Maintenance

Costs of both ongoing routine services and one-time special projects on County grounds and outdoor appurtenances should be budgeted here. Examples would include pathways or sidewalks, grass cutting and trimming, fencing, parking areas, ditching, land filling, snow removal, and tree removal.

Sub-object 2708 - Building and Custodial Services

Costs of ongoing routine services to County facilities, including such things as laundry services, house cleaning/janitorial services, carpet services, air conditioning/heating contracts, oil burner service, trash removal/dumpster services, pest control, window washing and elevator service.

Sub-object 2709 - Snow Removal Service

Payments to contractors for augmented snow removal service. Restricted to Department of Public Works, Highways Division.

Sub-object 2710 - Street Lights

Restricted to the Department of Public Works.

Sub-object 2711 - Security Systems

Cost of service and maintenance contracts for augmented security services to control and/or prevent access to County facilities should be included in this sub-object. Examples would be burglar alarm systems and identification systems.


Service and Maintenance contracts not otherwise

classified above should be budgeted here. OBJECT 280 - OTHER SERVICES: This object includes those

services provided to the County by outside sources and not specifically defined in other portions of the Contractual Services Object. Sub-objects to be utilized include:


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Sub-object 2801 - Developer Street Lights (Restricted use Highways Division, Public Works only.)

Sub-object 2802 - Juror's Fees

Funds necessary to meet jurors per diem expenses are to be budgeted in this sub-object.

Sub-object 2803 - Utility Water and Sewer Purchase

Restricted use - Water and Sewer Division. This sub-object encompasses payments to other jurisdictions for water and sewer services.

Sub-object 2804 - MD American Fire Hydrant Charges

To be used to record the Md. American Fire Hydrant

rental charges.

Sub-object 2899 - Other Services

Miscellaneous services not otherwise classified above.

OBJECT 290 - CAPITALIZED EXPENSES

Sub-object 2901 - Capitalized Expenses - Contractual Services

To be used for audit only. Offset account for

Contractual Services expenditures that are determined to require capitalizating; reduces total expenditures for character. CHARACTER 30: SUPPLIES AND MATERIALS

This character includes consumable supplies and materials necessary for normal operations, the cost of all printing and postage, Working Capital Fund Inventory items and Traffic Engineering Inventory.

OBJECT 310 - PRINTING AND OFFICE SUPPLIES

Sub-object 3101 - General Office Supplies

Expendable office supplies used in any office situation should be budgeted in this sub-object. Also budgeted in this sub-object are pre-printed


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forms such as purchase requisitions, PAA's, Direct Payment requests, etc. Examples would include paper, pencils, binders, blotters, calendars, markers, ink pads, name plates, pencil sharpeners, typewriter ribbons, shop tickets, stencils, and tape.

Sub-object 3102 - Printing (In-house Reproduction)

Routine printing charges associated with the Graphics Section should be budgeted in this sub-object. Examples include: print shop copying of newsletters, County Council agenda and ordinances, promotional notices, annual purchasing and Volunteer Fire Department reports, etc.

Sub-object 3103 - Printing (Commercial)

All printing done by outside concerns should be budgeted in this sub-object. Examples would include the Annual Financial Report, Laws of Harford County, and special reports as required.

Sub-object 3104 - Duplicating Machine Supplies

Supplies used for all duplicating machine operations should be budgeted in this sub-object. Examples would include copier paper, toner, developer and reader/printer paper.

Sub-object 3199 - Other Office Supplies

This sub-object is to be used for any supplies not

otherwise classified above.

OBJECT 320 - POSTAGE AND DELIVERY: This object includes all postage and delivery expenses (mail, freight or shipping charges). Sub-objects to be utilized are:

Sub-object 3201 - Delivery Charges

Freight charges, common carrier charges, special delivery charges, etc. which are paid by the sending or receiving department should be budgeted here. This would include air freight, United Parcel and parcel post charges.

Sub-object 3202 - General Office Mailing

All Postal charges associated with office mailing


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should be budgeted in this sub-item. Also included would be rental of Post Office Boxes and Postage Meters.

Sub-object 3203 - Public Information Mail DELETE - USE SUB-OBJECT 3202. Sub-object 3299 - Other Postage Expense

Any other postage expense not defined above.

OBJECT 330 - JANITORIAL SUPPLIES: This line item includes

expenditures for all consumable housekeeping supplies. Sub-objects include:

Sub-object 3301 - Paper Supplies

Paper products used in rest rooms, food preparation areas and general janitorial work should be budgeted in this sub-object. Examples are paper towels and toilet tissue.

Sub-object 3302 - Janitorial Supplies and Equipment

Supplies used by janitorial and custodial personnel

in cleaning, polishing, waxing or disinfecting County buildings or facilities should be budgeted in this sub-object. Examples would include mops, brooms, buckets, soaps, floor cleaners, wax and disinfectants.

Sub-object 3303 - Janitorial Equipment DELETE - USE 3302 Sub-object 3399 - Other Janitorial Supplies

Necessary supplies not specifically identified by one of the preceding sub-object should be budgeted here.

OBJECT 340 - FOOD SUPPLIES: This line object contains sub-

object components to cover various food purchases and/or expenses on the part of the County including:

Sub-object - 3401 - Meals (Special Purpose)

Included herein are costs of meals supplied to

emergency road and utility crews, food purchase for


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the Detention Center, meals for defendants and other court-related meals and food for the Office on Aging Nutrition Program.

Sub-object 3402 - Ice and Bottled Water

Ice and water for crews working in hot weather, ice used in laboratory sampling collections, and bottled water for County facilities with poor quality or nonexistent water supply should be budgeted in this sub-object.

Sub-object 3403 - Animal Food Supplies

Food for police dogs (K-9) should be budgeted in this sub-object.

Sub-object 3499 - Other Food Supplies

Authorized food supply purchases not accounted for in the above sub-objects should be requested here.

OBJECT 350 - SUPPLIES AND MATERIALS: This line item includes

expenditures for parts, supplies and materials utilized in normal operations. Uniform related expenses, other than uniform rental costs, are also budgeted here. Sub-objects for supplies and materials include:

Sub-object 3501 - Uniform Purchase

Purchase of uniforms is to be budgeted here. These uniforms may include purchases by Sheriff, Animal Control, Emergency Services and Judicial Depts.

Sub-object 3503 - Uniform Cleaning

This sub-object is to be used for payments to Vendors for the cleaning of purchased uniforms.

Sub-object 3504 - Equipment Repair Parts

This sub-object includes the purchase of small dollar repair elements for operating and office equipment. Examples would include motor repair parts, pump repair parts, snow removal parts (i.e. cutting edges for plows, tire chains, parts for sanders/spreaders), electrical replacement parts, small valves & fittings, compressor parts, typewriter elements, etc. Also included are W&S


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Service line equipment repair parts. These repair parts are not to be confused with equipment requiring a capital outlay appropriation.

Sub-object 3505 - Landscape and Grounds Material

Supplies and materials to maintain landscape and grounds appearances should be budgeted in this sub-object. Plants, shrubs, trees, border materials, etc. at new facilities will generally be part of a capital project and not budgeted in this sub-object. Large equipment such as riding or push mowers are not to be included here but rather in Capital Outlay. Examples of items to be included here would be: fertilizer, mulch, grass seed, weed killer, border logs, shrubs, trees, and plant

Sub-object 3506 - Small Tools

This sub-object should be used for the purpose of small, routinely needed tools. The purchase of major operating tools should be budgeted in the appropriated capital outlay account. Tool purchases included here are those items classified as inventory items such as the following hand tools: hammers, wrenches, pliers, saws, small power tools, ladders, etc.

Sub-object 3507 - Audio Visual Supplies

All supplies used in the operation of audio/visual equipment should be budgeted in this sub-object. Additionally, audio/visual items not covered by service and maintenance contracts are included in this sub-object. Examples would include film, recording tape, slides and slide trays for projectors, tape recorder cassettes, bulbs for cameras and projectors, transparencies, and developing supplies.

Sub-object 3508 - Main Frame Data Process. Supplies DELETE - USE 3528 Supplies Sub-object 3509 - Microfilm Supplies DELETE - USE 3599 Sub-object 3510 - Building Supplies

This sub-object is to be used to budget for supplies required to perform simple and routine


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building repairs or renovations as well as any larger undertakings which are not involved with the capital budget. Temporary structures would be built with material budgeted in this sub-object and repairs to vandalized facilities would be in this sub-object. Generally speaking, these projects would utilize in-house labor and require only a supply expenditure. Examples of such supplies would include nails, lumber, tile, glass, plexiglas, masonry products, plumbing products, room dividers, drywall materials, and partitions.

Sub-object 3511 - Recreation Supplies

This sub-object is used to budget for the purchase of all materials used in recreation and athletic programs. Supplies included here are of a non-capital nature such as goal posts, bases, bats and balls, art supplies, craft supplies, tennis equipment and replacement nets, basketballs, soccer balls, and footballs, etc.

Sub-object 3512 - Drafting and Display Supplies

This sub-object is to be used to budget for the expendable supplies normally required in a drafting, illustration or display making operation. Examples are inks, pencils, brushes, erasing machines, compasses and triangles, and design and display items. This sub-object should not be used to purchase such large items as drafting stools, drawing boards, and large storage cabinets. Sub-object 3513 - Chemicals in Bulk

This sub-object is to be used for all bulk chemical requests such as those purchased by Parks and Recreation, Abingdon and Hickory garages, and for the treatment of water and/or sewer. Laboratory chemicals and reagents are not included. Examples would be lime, oxygen, chlorine, solvents, and malathion.

Sub-object 3514 - Laboratory Supplies

This sub-object includes all consumable supplies and materials generally used in the lab such as chemicals, beakers, test strips, etc.

Sub-object 3515 - Safety Equipment


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Supplies included in this sub-object are those generally related to insuring employee on-the-job safety such as hard hats, reflective vests, safety shoes and gloves, police vests, other protective clothing items, fire extinguishers (portable type), etc.

Sub-object 3516 - Medical Supplies

This sub-object includes medical supplies such as bandages, first aid kits, and required Emergency Services medical equipment.

Sub-object 3517 - Weapons and Ammunition

This sub-object is to be used for all supplies related to weapons, practice firing of weapons, and weapon repair parts. Included are bullets, firing pins, targets, required repair parts and animal tranquilizer guns.

Sub-object 3518 - Water Meter Repair Parts

This sub-object is to be used exclusively for the repair parts for water meters. Sub-object 3519 - W & S Lines Service Parts

This sub-object is to be used for the purchase of

material required by the Water and Sewer division in their field operations. This will include, but is not limited to, the following items: repair clamp,

water valves 4" - 24", angle valves, check valves, yokes, exp. connector, frame & cover, copper tubing 3/4" - 2", service saddle, corporation valve 3/4" - 2", curb stop 3/4"-2", 3 part coupling 3/4"-2", and meter vaults.

Sub-object 3520 - Road Repair Material DELETE - USE SPECIFIC SUPPLIES & MATERIALS CATEGORY Sub-object 3521 - Sand, Salt & Other Bulk De-ices

TITLE CHANGED - PREVIOUSLY SNOW REMOVAL SUPPLIES

Use this sub-object for sand, salt and other de-icers such as Urea or certain liquid de-icers. Use 3506 (Small Supplies) for items such as snow

shovels. Large items such as snow plows must be budgeted under Capital Outlay.


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Sub-object 3522 - Crushed Aggregate

Sub-object 3523 - Bituminous Concrete

Sub-object 3524 - Liquid Bituminous

Sub-object 3525 - Concrete, Mortar, Cement Use this sub-object to budget for concrete, mortar,

cement or other similar products used in maintenance of or construction of storm water management

in structures and other drainage features required maintenance of roadways and bridges.

Sub-object 3526 - Computer Software

Additional computer software will be charged to this sub-object. Initial software purchased with a computer is charged to Capital Outlay - 5220.

Sub-object 3527 - Computer Hardware Components

Computer components or accessories such as switch boxes, drive replacements, a mouse, etc.

Sub-object 3528 - Computer Supplies

Items from 3508 are now included in this sub-

object. This sub-object includes diskettes, paper, plotter

pens, cartridges for laser printers and any other supplies needed for the daily operation of a personal computer. Also included are all supplies used in the normal operation of the main frame and other data processing equipment. Repair parts not covered by service and maintenance contracts are also included.

Sub-object 3529 - Traffic Signal Parts

This sub-object is to be used by Highways to purchase supplies used in the repair of traffic control signals. Included are bulbs and wire.

Sub-object 3530 - Traffic Sign and Markings

This sub-object includes only expenditures for supplies and materials used exclusively by Highways


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and includes sign making and road marking materials.

Sub-object 3531 - Paint

Sub-object 3532 - Diesel Fuel

Sub-object 3533 - Gasoline

Sub-object 3534 - Oil and Lubricants

Sub-object 3535 - Tires and Tubes

Sub-object 3536 - Small Parts DELETE - USE 3504 OR 3506

Sub-object 3537 - Auto Prisoner Cages DELETE - USE 3599 Sub-object 3538 - Small Kitchen Supplies

Sub-object 3539 - Guard Rail

Sub-object 3540 - Recording Tapes DELETE - USE 3507

Sub-object 3541 - Natural Gas

This sub-object is to be used for natural gas for

vehicles and equipment only.

Sub-object 3550 - Bricks, Blocks and Pre-cast Concrete Products

This sub-object is used for bricks, blocks, pre-cast concrete products, curb boxes, etc., used in maintenance or construction of stormwater management structures or other drainage features of roadways, bridges, or water and sewer lines.

Sub-object 3551 - Pipes, Culverts, and Fittings

This sub-object is used for various pipes (4"-24"

Ductile Iron & PCV), culverts, or other devices used in maintenance or construction of roadways, stream crossings, storm water management structures, drainage systems, or maintenance and construction of water and sewer lines.

3552 - Grates, Manhole Covers, & Other Appurtenances


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This sub-object is used for grates, manhole covers, metal or iron castings and other fixtures used in

the storm water management structures or drainage features which are a part of maintenance or construction of roadways or water and sewer lines.

Sub-object 3560 - Computer-Network Supplies

Expenses charged to this sub-object are to include items associated with the computer networks that are not hardware, software, or small misc. charges for computer supplies. Examples would be cables, hubs, and routers, or other expenses that are ancillary of our lan/wan projects.

Sub-object 3561 - Internet Supplies and Materials

This sub-object is to be used for any expenses necessary to support the Internet project. Examples would include supplies for printers and scanners purchased exclusively for the Internet such as backup tapes or cleaning tapes, Internet access fees, chips, or software purchased for the Internet. Also, items needed to maintain or upgrade the Internet.

Sub-object 3595 - Unanticipated Maintenance

This sub-object is to include parts, supplies and materials utilized by W & S for maintenance costs. This maintenance cost is budgeted for problems that can not be planned or allocated to a specific detailed sub-object.

Sub-object 3599 - Other Supplies and Materials

This sub-object should be used to request only those supplies and materials not identified in any of the preceding sub-objects.

OBJECT 360 - INVENTORY

Sub-object 3601 - Water Meter Purchases

This sub-object includes the purchase of Water Meters and hex-a-gram units.

Sub-object 3699 - Other Inventory


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To be used for audit entry only. This sub-object is to be used by the Treasury Department to show additions to or reductions in inventories at the end of the fiscal year.

OBJECT 390 - CAPITALIZED EXPENSES

Sub-object 3901 - Capitalized Expenses - Supplies & Materials

To be used for Audit only. Offset account for

Supplies and Materials expenditures that are determined to require capitalization; reduces total expenditures for character.

CHARACTER 40: BUSINESS AND TRAVEL

This object encompasses the cost of operating County-owned vehicles and costs associated with authorized travel, professional activities, journals and other published materials, educational expenses and training expenses.

OBJECT 410 - COUNTY VEHICLE EXPENSE: All costs associated with

the operation and maintenance of County-owned vehicles are to be budgeted here. Sub-objects to be utilized include:

Sub-object 4101 - County-owned Vehicles

This sub-object is to include all operation and maintenance costs associated with county-owned vehicles, including car wash, towing charges, non-county services, tires, etc. (Gasoline is not included in this sub-object. See 4104) Sub-object 4104 - Fuel Charges

This sub-object is to include all fuel charges for

County owned vehicles . Sub-object 4106 - Warranty Repairs

Record warranty repairs performed by MLS/Ryder for County owned Chevrolet vehicles and waiting

reimbursement.

Sub-object 4107 – Target Charges-FVS


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For Procurement - Automotive Maintenance division to pay for Ryder Contract and other Ryder Expenses.

Sub-object 4108 - Non-Targeted Charges-FVS

To track non-targeted costs of the Ryder Contract.

Sub-object 4109 - Vehicle/Equip Parts & Supplies-Ryder

To track tires, lubricants, oil, fluids, parts, etc. purchased under the Ryder Contract by a department.

OBJECT 420 - PRIVATE CAR MILEAGE: Costs associated with the use

of a private vehicle in County business will be eligible for reimbursement if budgeted as follows:

Sub-object 4201 - Mileage

The rate per mile as provided in Federal guidelines and Administrative Policy #18-02 is established for use of private vehicles used in the performance of official County business.

Sub-object 4202 - Parking and Tolls

Costs associated with paying parking fees and road and bridge tolls will be assigned to this sub-object. These fees and tolls must be associated with the performance of official County business.

OBJECT 430 - COMMERCIAL CARRIERS

Sub-object 4301 - Transportation Costs

This sub-object is to be used for cost of travel in pursuance of official County business utilizing such modes of transportation as train, bus, cab, and airline. Out-of-town auto rentals will also be charged to this sub-object.

OBJECT 440 - SUBSISTENCE AND LODGING: Sub-objects to be

utilized here include:

Sub-object 4401 - Meals

This sub-object includes the cost of meals purchased while on official County business.


8-58

Included also is the cost of reasonable tips for said meals.

Sub-Object 4402 - Lodging

This sub-object is to be used for costs associated with motel or hotel charges while on a trip authorized for official County business.

OBJECT 450 - PROFESSIONAL BOOKS AND PERIODICALS: Sub-objects to be utilized in budgeting for published materials associated with official County administration include:

Sub-object 4501 - Professional Books DELETE - EFFECTIVE 7/96 - USE SUB-OBJECT 4502.

Sub-object 4502 - Professional Books & Periodicals

This sub-object will include such things as

newspapers, magazines, technical bulletins, newsletters and other publications required to properly perform an official County responsibility. Items may be purchased in print or on media such as

CD Rom. OBJECT 460 - MEMBERSHIPS: Sub-objects utilized in this object

are self-explanatory. Included are:

Sub-object 4601 - Membership Fees and Dues This sub-object is to be utilized for the cost of being a member of any organization that employees are authorized to join on behalf of the County. Also included are group membership costs.

Sub-object 4602 - Meeting Costs DELETE - USE 4703

OBJECT 470 - EDUCATION: This line object will encompass various

education and training expenses. Requests should be budgeted as follows:

Sub-object 4701 - Tuition Reimbursement

This sub-object will be used for reimbursing tuition costs incurred by eligible employees. Reimbursement requests must be approved by the Director of Human Resources. This sub-object will be budgeted in the Personnel Matters budget only.


8-59

Effective July 1996, this will be used only for undergraduate courses. Graduate courses are taxable and are paid through the Payroll System using sub- object 1106.

Sub-object 4702 - In-house Training

This sub-object will be used for costs associated with conducting training in-house. It will consist of costs for utilizing specialists in a particular area needed to improve a specific skill or skills of County employees and thereby result in improved overall performance. Any specialized training material requirements for training done in-house will also be included here.

Sub-object 4703 - Training Seminars, Courses

and Meetings This sub-object is to be utilized for costs associated with sending personnel to attend various training seminars, courses, or meetings which are conducted by some agency or organization especially qualified in a particular field. Only

those tuition costs directly related to the training will be included here. Other related costs such as travel, meals, and lodging will be included in sub- object 4301, 4401, and 4402. Also includes those costs associated with a license and those courses needed to retain or acquire that license.

Sub-object 4704 - In-House Training-Risk Mgmt. DELETE - USE 4703

CHARACTER 50 - CAPITAL OUTLAY

This character includes all expenditures for vehicles, equipment and facilities that are properly classified as fixed assets and have a useful life of more than five years and/or value of Three Hundred Dollars ($300.00). They may be additional or replacement items.

OBJECT 510 - LAND AND BUILDINGS: Capital Outlay requests for

this object should be identified as follows:

Sub-object 5101 - Land

This sub-object will be used for all acquisitions


8-60

of real property for any County purpose. Costs incidental to land acquisition and preparation for the use intended are properly chargeable to this account.

Sub-object 5102 - Buildings

This sub-object includes expenditures for purchases or new construction of buildings and basic equipment which is an integral part of buildings.

Sub-object 5103 - Highways Construction

Used exclusively by Highways for construction costs associated with roads and bridges. Includes cost for payments to outside contractors for construction of existing facilities.

Sub-object 5104 - Water Construction

Used exclusively by Water and Sewer for construction costs associated with water mains, stand pipes, booster stations, etc. Includes costs for payments to outside contractors for the construction of new facilities or the renovation of existing facilities.

Sub-object 5105 - Sewer Construction

Used exclusively by Water and Sewer for the construction costs associated with sewer treatment plants, transmission lines, etc. Includes costs for payments to outside contractors for the construction of new facilities or the renovation of existing facilities.

Sub-object 5106 - Parks and Recreation Construction

Used exclusively by Parks and Recreation for the construction costs associated with such items as tennis courts, ball fields, playgrounds, storage buildings, etc. Includes cost for payments to outside contractors for the construction of new facilities or the renovation of existing facilities.

Sub-object 5107 - School Construction

Used exclusively for construction costs associated

with Board of Education projects. Includes cost for


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payments to outside contractors for the construction of new facilities or the renovation of existing facilities.

Sub-object 5108 - Public Safety Construction

To be used for the construction of facilities used for Public Safety Projects. Includes cost for payments to outside contractors for the construction of new facilities or the renovation of existing facilities.

Sub-object 5109 - Library Construction

Used exclusively by County Libraries for

construction costs associated with Library capital projects. Includes cost for payments to outside contractors for the construction of new facilities or the renovation of existing facilities.

Sub-object 5110 - HCC Construction

Used exclusively by Harford Community College for construction costs associated with College capital projects. Includes cost for payments to outside contractors for the construction of new facilities or the renovation of existing facilities.

Sub-object 5111 - Landfill Construction

Used exclusively by the Department of Environmental

Affairs (Public Works) for construction costs associated with solid waste/recycling capital projects. Includes cost for payments to outside contractors for the construction of new facilities or the renovation of existing facilities.

Sub-object 5112 - General County Construction

Used exclusively by Administration for construction costs associated with general capital projects. Includes cost for payments to outside contractors for the construction of new facilities or the renovation of existing facilities.

Sub-object 5120 - Improvements - General Government DELETE - USE 5112 Sub-object 5121 - Improvements - Public Safety DELETE - USE 5108 Sub-object 5122 - Improvements - Public Works


8-62

DELETE - USE 5104 OR 5105 Sub-object 5123 - Improvements - Highways DELETE - USE 5103 Sub-object 5124 - Improvements - Landfills DELETE - USE 5111 Sub-object 5125 - Improvements - Judicial DELETE Sub-object 5126 - Improvements - Libraries DELETE - USE 5109 Sub-object 5127 - Improvements - Parks & Recreation DELETE - USE 5106

Sub-object 5115 – Ag Purchases

This sub-object is used for purchase of Ag Preservation Intangibles

Sub-object 5131 - W&S - Wells & Well Development

This sub-object includes repairs, equipment and

materials for wells regardless of the dollar value.

Sub-object 5132 - W&S - Summary Fixed Assets DELETE

Sub-object 5133 - W&S - Trans & Dist Mains-Water

Sub-object 5134 - W&S - Laterals - Water Sub-object 5135 - W&S - Elevated Water Tanks Sub-object 5136 - W&S - Basic Mains - Sewer Sub-object 5137 - W&S - Laterals - Sewer Sub-object 5138 - W&S - Property Improvements Sub-object 5139 - W&S - Mains - Contributed Sub-object 5140 - W&S - Other Fixed Assets Sub-object 5141 - W&S - Laterals - Contributed Sub-object 5142 - W&S - Plant Improvements Sub-object 5143 - W&S - Meters Sub-object 5190 - Agricultural Preservation

Easement Rights

Easements may be purchased by the County for agricultural land preservation purposes. These easements give the County development rights to parcels of land, but do not represent the actual purchase of land. Transfer taxes provide the

source of revenue for the easements.

Sub-object 5199 - Other Capital Outlay This sub-object is to be used for any expenses not

otherwise classified above.


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OBJECT 520 - OFFICE EQUIPMENT: This object includes assigned sub-object numbers for all commonly used pieces of office equipment. This includes first time cost only for computer software and hardware. Additional information and price ranges will be provided in the Supplemental Budget Guide. Sub-objects to be utilized for office equipment are:

Sub-object

5201 - Typewriter 5202 - Calculator/Adding Machine 5203 - Dictating Equipment 5204 - Duplicating Equipment 5205 - Microfilm/Fiche Equipment

5206 - Camera DELETE - USE 5210 5207 - Movie Projector DELETE - USE 5210 5208 - Slide Projector DELETE - USE 5210 5209 - Tape Recorder DELETE - USE 5210

5210 - Audio Visuals Supplies

This sub-object includes cameras, movie projectors,

slide projectors, tape recorders, etc.

5211 - Projection Screen DELETE - USE 5210

5212 - VCR

5213 - Check Writer DELETE 5214 - Postage Meter

5215 - Steno Machine DELETE 5216 - Steno Reader DELETE

5217 - Time Stamp 5218 - Time Clock

5219 - Personal Computer Plotter DELETE - USE 5222


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5220 - Personal Computer 5221 - Hard Disk Drive 5222 – Printer 5223 – Software Purchased with PC 5224 - Cash Register

5225 - Film Processor DELETE

5226 - Optical Scanning Equipment

This sub-object includes all equipment related to

any optical scanning file system. An example would be the Canofile(scanners, printers, juteboxes, etc). Any disks used by these systems would be charged to Sub-object 3101 (General Office Supplies).

5227 - Closed Circuit TV 5228 - Main Frame Data Processing Equipment 5229 - Vacuum Cleaner 5230 - Paper Folder

5231 - Cable Analysis DELETE

5232 - Electric Stapler 5233 - Shredder 5234 - Editing system 5235 - Production Character Generator 5236 - Voting System 5237 - Hex-a-Grams and Meters

5238 - Print Machine DELETE

5239 - FAX Machine

5240 - Data Network DELETE - USE 5220

5250 - Internet Equipment

This sub-object is to be used for any equipment

purchased for the Internet that will need to be tagged as a County asset. Examples: special printers, computers, scanners, etc.

5290 – W&S Electronic Process Control Equipment


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Special Computer Equipment specifically purchased for W&S and does not need approval by Computer Support.

5299 - Other Any item of office equipment requested but not

assigned a sub-object number should be classified as Other. OBJECT 530 - FURNITURE AND FIXTURES: Standard furniture and

fixture sub-object numbers include:

Sub-object

5301 - Desk 5302 - Chair 5303 - Bookcase 5304 - Shelving 5305 - File Cabinet 5306 - Table 5307 - Locker 5308 - Plan Holder/Plat Holder 5309 - Draperies 5310 - Food Heating Cart 5311 - Lamp 5312 - Work Station 5313 - Ice Machine 5314 - Bulletin Board 5315 - Electric Heater 5316 - Air Conditioner 5317 - Floor Covering 5318 - Sign Maker 5319 - Safe 5320 - Dental Machine 5321 - Medical Cart 5322 - Sink/Toilet Unit 5323 - Hooded Vent 5399 - Other

Any furniture and fixture items requested but not appearing on the above list should be classified as other.

OBJECT 540 - AUTOMOTIVE EQUIPMENT: Automotive equipment is

generally construed to mean those vehicles having license requirements. Standard automotive sub-object numbers include:

Sub-object


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5401 - Auto

5403 - Auto, Compact Wagon (DELETE) 5405 - Auto, Mid-size (DELETE) 5407 - Auto, Police -includes equipment 5408 - Auto, Mid-size wagon (DELETE) 5410 - Carry-all (DELETE) 5411 – Truck-Other 5414 - Panel Truck (DELETE) 5415 - Van (DELETE) 5418 - Flatbed Truck 5423 - Dump Truck 5424 - Police Car Package 5425 - Fuel Truck 5430 - Passenger Bus 5450 - Pumpers (Fire) (DELETE) 5451 - Ladder Truck (Fire) (DELETE) 5459 - Ambulance (DELETE) 5470 - Shop Truck (DELETE) 5471 - Utility Vehicle

(Examples: 4x4 vehicle, van, pickup, panel truck, shop truck, carryall, etc.)

5472 - 4X4 Vehicle (DELETE) 5473 - Water Wagon 5474 - Police Motorcycle 5499 - Other

Any automotive equipment item requested but not on the above list should be classified as Other.

OBJECT 550 - CONSTRUCTION AND OPERATING EQUIPMENT: Standard

sub-objects for this object include:

Sub-object

5501 - Air Compressor 5502 - Backhoe and Loader 5503 - Blower 5504 - Saw (Chain, Arbor, Circular, etc) 5505 - Cement Mixer 5506 - Excavator/Grade-all 5507 - Grader 5508 - Generator 5509 - Lawn Mower - Push 5510 - Lawn Mower - Riding 5511 - Pump 5512 - Roller


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5513 - Sweeper 5514 - Snow Plow 5515 - Spreader 5516 - Bulldozer 5517 - Tamper 5518 - Tractor 5519 - Tractor Mower 5520 - Self-loading Scraper 5521 - Infield Machine 5522 - Jet Cleaner 5523 - Hydraulic Power Tool 5524 - Brush Chipper 5525 - Boom Truck 5526 - Weed Trimmer 5527 - Blacktop Paver 5529 - Vacuum Truck 5530 - Compactor 5531 - Welder 5532 - Trailer 5533 - Testing Gauge 5534 - Traffic Counter 5535 - Radar Equipment 5536 - Leak Detection Equipment 5537 - Shredder/Mulcher 5538 - Air Pack 5539 - Rototiller 5540 - Shoring Box 5541 - York Rake 5542 - Metal Detector 5543 - Cage 5544 - Step Bumper 5545 - Stability Flow Equipment 5546 - Portable Conveyor 5547 - Tar Pot 5548 - Blacktop Cutter 5549 - Body Bunker 5550 - Vacuum Unit 5551 - Arrow Board 5552 - Rolloff Container(Landfill) 5553 - Flow Meter 5554 - Scales 5555 - Fire Hydrant 5556 - Lab Equipment 5598 - Other Equipment 5599 - Other Equipment-DMV Tagged

Any Construction and Operating Equipment item not listed above should be classified as Other.

OBJECT 560 - COMMUNICATION EQUIPMENT: Standard sub-objects


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include:

Sub-object

5601 - Radio (mobile) 5602 - Radio (portable) 5603 - Radio (desk) (DELETE) 5604 - Radio (outside speaker)(DELETE) 5605 - Radio (base) 5606 - Public Address System 5607 - Beeper 5608 - Tower, Antenna, etc. 5609 - Emergency Services Siren 5610 - Radiological Monitoring Instrument 5611 - Encoder 5612 - Encoder (base)(DELETE) 5613 - Repeater (mobile) 5614 - Telephone System 5616 - 911 Emergency Services Equip (DELETE) 5617 - Alarm system 5618 - Radio Transmitter 5699 - Other

Any Communication Equipment item not appearing on the above list should classified as Other.

OBJECT 590 - CAPITALIZED EXPENDITURES-ENTERPRISE FUND

Sub-object 5901 - Capitalized Fixed Assets CHARACTER 60: DEBT SERVICE

This character encompasses the amounts periodically necessary to pay the principal of maturing indebtedness and the interest on outstanding indebtedness. The amount payable may be due the holder of the indebtedness or may be necessary to meet sinking fund requirements. Object and sub-object delineation’s of debt service requirements are as follows:

OBJECT 610 - PRINCIPAL PAYMENT: Required to pay the principal

amount of outstanding indebtedness. Sub-objects to be utilized are:

Sub-object

6101 - County Bond 6102 - State Loan


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6103 - School Bond 6104 - Hospital Bond 6105 - College Bond 6106 - Water and Sewer Bond 6107 - Lease Purchase 6108 - EPA Loan 6109 - Farmers Home Loan 6110 - Maryland Environmental Services Loan 6111 - Self-Insurance Loan 6112 - Notes 6113 - Agricultural Preservation 6114 - Solid Waste Services 6115 - DBED Loan 6117 - Solid Waste-Lease Purchases 6124 - Forgiveness of Debt 6150 - Installment Purchases - Audit

To record Fiscal Year total value of Ag Preservation purchases as required by GAAP. This will be offset in the Statement of Revenues and Expenditures, by "Other Financing Sources"-Installment Purchase Proceeds.

OBJECT 620 - INTEREST PAYMENTS: Required to meet interest and

service charges on the principal amount of outstanding indebtedness. Sub-objects to be utilized are:

Sub-object

6201 - County Bond 6202 - State Loan 6203 - School Bond 6204 - Hospital Bond 6205 - College Bond 6206 - Water and Sewer Bond 6207 - Lease Purchase 6208 - EPA Loan 6209 - Farmers Home Loan 6210 - Maryland Environmental Services Loan 6211 - Self-Insurance Loan 6212 - Notes 6213 - Agricultural Preservations 6214 - Solid Waste Services 6215 - DBED Loan

6217 - Solid Waste-Lease Purchases OBJECT 630 - OTHER EXPENSE: This object includes all costs

associated with bond sales, issues, and controls.


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The following sub-objects express these costs:

Sub-object

6301 - Premium 6303 - Costs of Issuance

6304 – Costs of Issuance-Schools 6305 – Costs of Issuance-College CHARACTER 70: MISCELLANEOUS

This character encompasses those objects not readily classifiable under other budgetary objects but yet are an integral part of many budget submissions.

OBJECT 710 - GRANTS AND CONTRIBUTIONS: This object includes all

donations on behalf of the County to charitable, civic, and institutional organizations whose services to the county are deemed in the general public interest. Also included in this object are various grants to other governmental agencies and payments to volunteer fire companies. Sub-objects to be utilized are:

Sub-object 7101 - Grants and Contributions

Examples include community promotion grants, community recreation grants, and Regional Planning Council contributions.

Sub-object 7102 - Payments to Other Governmental Agencies Examples include appropriations to State agencies and municipalities.

Sub-object

7103 - Payments to Volunteer Fire Companies

7104 - County Match/Transfers Out 7105 - Social Srvs Admin-Legal Services 7106 - Task Force Seizures 7107 - Sheriff's Office Seizures 7110 - B/E Administrative Services 7111 - B/E Instructional Salaries 7112 - B/E Other Instructional Costs 7113 - B/E Special Education 7114 - B/E Student Transportation


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7115 - B/E Operation of Plant 7116 - B/E Maintenance of Plant and Equipment 7117 - B/E Fixed Assets 7118 - B/E Student Personnel Services 7119 - B/E Health Services 7120 - B/E Community Service 7121 - B/E Capital Outlay 7122 - B/E Mid Level Administration 7123 - B/E Textbook & Classroom 7140 - HCC Instruction 7141 - HCC Academic Support 7142 - HCC Student Services 7143 - HCC Operation & Maintenance of Plant 7144 - HCC Institutional Support 7145 - HCC Non-Mandatory Transfers 7146 - HCC Public Service 7147 - HCC Scholarships and Fellowships 7148 - HCC Heat Center 7157 - CS Foster Care 7158 – CS Catholic Charities 7159 - CS Department of Social Services 7160 - CS Habitat for Humanity 7161 - CS Greater Baltimore Community Housing

Resource Board 7162 - CS Meals on Wheels 7163 - CS Harford Hospice, Inc. 7164 - CS Kelleher-Family and Children's Services 7165 - CS Salvation Army 7166 - CS SARC 7167 - CS Cultural Advisory Board 7168 - CS Maryland Historical Society 7169 - CS ARC of Harford County 7170 - CS Mann House, Inc. 7171 - CS Youth Services 7172 - CS Mason Dixon Community Service 7173 - CS Marriage Licenses/Spouse Abuse 7174 - CS Legal Aid 7175 - CS Harford Community Action Agency 7176 - CS Radio Reading Network 7177 - CS ATC - Family & Children's Services 7178 - CS Assoc Catholic Charities-Anna's House 7179 - CS Bel Air Youth Activities Center 7180 - CS Housing-Homeless Shelter Startup Cost 7181 - CS Inter-County Outreach 7182 - CS The Family Tree 7183 - CS Har Co Committee-People with Disabilities 7184 - CS Holy Family House 7185 - CS Mentally Ill Emergency Srvs & Dental Care 7186 - CS In-Home Aid 7187 - CS Hosanna/McCommas Schools


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7188 - CS Red Cross 7189 - CS Echo House 7190 - CS Harf Co Boys & Girls Club 7191 - CS Emergency Housing & Utility Grant 7192 - CS Havre de Grace Independence Day 7193 - CS Wilson Ministry Center 7194 - CS Historical Society of Harford County 7195 - CS Harford Land Trust 7196 - CS Harf Co Housing Inc

7197 - CS Facets 7198 - CS Harford Bar Foundation

7901 - CS Big Brothers/Sisters 7902 - CS Caring Hands 7903 - CS St Joan of Arc Church 7904 - CS US Driving for Disabled 7905 - CS HC Family Systems Reform Initiative 7906 - CS Therapeutic Riding-Special Interest 7907 – CS Open Doors 7908 – CS St. John’s Towers 7909 – CS St. John’s Church 7910 –CS FCCAU (Faith Communities and Civic Agencies United)

7911 – CS Rebuilding Together 7912 – CS Neighbors in Need 7913 – CS FCCAU 7914 – CS Suited to Succeed 7915 – University of Maryland Shock Trauma 7916 – Urban Impact 7917 – CS Emergency Preparedness (replaces Red Cross) 7918 - CS Alliance 7919 – CS Homecoming for Women 7920 – CS St. Vincent de Paul 7921 – CS Core Service Agency-Mobile Crisis 7922 – CS Addiction Connection Resource, Inc 7923 – CS Citizenship ID Subsidy Program 7924 – CS Homeless Services

OBJECT 720 - CONTINGENCY ACCOUNTS: This object includes the

amount appropriated for use in emergency situations and for unexpected expenditures not anticipated as part of normal departmental operations. Examples of possible expenditures from this object may be amounts necessary to accommodate state legislative action requiring local funds, mandatory salary increases for state employees, excessive costs arising during emergency weather situations, and special studies requested by the County Council or public necessitating the utilization of outside consultants. Expenditures may not be made against


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the account without authorization in the form of County Council legislation. Sub-objects to be utilized include:

Sub-object 7200 – Save Our Streams

Sub-object 7201 - Unanticipated Needs

Sub-object 7202 - Pay Package

Funds needed to support salary and benefit negotiations with union and non-organized employees

are budgeted here.

Sub-object 7299 - Other contingencies

This sub-object is to be used for Administrative purposes only. OBJECT 730 - INTER-FUND REIMBURSEMENT: This object includes

accounting entries for departmental shares of the costs of various services performed by one fund or department for the benefit of other funds or departments. Sub-objects to be utilized include:

Sub-object 7301 - Pro Rata Shares

The indirect cost rate will be provided to the appropriate budget entities.

Sub-object 7302 - Other Intra-Fund Reimbursements

This sub-object will be used to pro rate overhead, etc. charges to various agencies. Sub-object 7303 – Transportation Reimbursement

Sub-object 7305 - Recordation Tax

Transfer to General Fund to pay Debt Service.

Sub-object 7310 – Traffic Safety Reimbursement

This sub-object is to reimburse General Fund for Sheriff’s office employees who work on Traffic Safety. To be used with index 303410. The offset is the General Fund Revenue R8035. Sub-object 7399 - Other Interfund Reimbursements


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OBJECT 750 - DEPRECIATION: This object includes accounting

entries for the periodic reduction in the value of fixed assets of self-supporting enterprise funds. Sub-object utilization will be:

Sub-object 750l – Depreciation

The depreciation calculation will be provided to the user departments.

Sub-object 7502 - Depreciation Addback-Audit Only

OBJECT 760 - PAYGO CAPITAL IMPROVEMENTS: This object includes

the cost of financing capital improvement projects through the current expense budget rather than

through the utilization of borrowed funds.

Sub-object 7601 - Capital Improvements Sub-Object 7602 – Cap Imprv-Paygo-Impact Fees

Sub-object 7604 - Agricultural Preservation

Sub-object 7635 - Pooled Interest Transfer Out

Sub-object 7698 - W&S Fund Paygo Reversal-Audit


OBJECT 770 - OTHER MISCELLANEOUS: This object is for all

expenditures not readily classifiable elsewhere in the budget objects. Sub-objects to be utilized include:

Sub-object 7701 - Confidential Expenses To be utilized only with prior approval.

Sub-object 7702 - Boards and Commissions

Costs associated with the Parks and Recreation Advisory Board, Planning Advisory Board, Personnel Advisory Board, etc. should be budgeted in this sub-object.

Sub-object 7703 - Service Awards This sub-object should be used to purchase official awards presented to employees or citizens for


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extended service or special performance. Included would be employment service awards, special certificates, and other special awards as deemed

appropriate.

Sub-object 7704 - Refunds

Refund of interest on taxes upon an appeal (Section 14-611, Tax-Property Article of the Annotated Code of Maryland).

Sub-object 7705 - Litigation Expense

This sub-object will be used for lawsuits requiring expertise in special litigation.

Sub-object 7706 - Compensated Absences Payable

Sub-object 7707 - Purchase Reimbursement

Reimbursement for supplies purchased by Emergency Communications for Volunteer Fire Companies (i.e. radios, pager cases, bought by Fire Departments)

Sub-object 7708 - Livestock Claims

Expense incurred by County as a result of livestock being killed by an unconfined animal.

Sub-object 7710 - Claims and Judgements

To record payment of claims or judgements resulting from Court settlements. (i.e. Labor Disputes)

Sub-object 7711 - Pass Thru Funds

This sub-object will be used as a pass-through of funds (State and/or Federal Governments) as required by law in order that certain agencies, outside the County, may receive funds.

Sub-object 7712 - Bad Debt Expense

To record bad debt expense in the Enterprise Fund. Bad debt expense will be offset with an Allowance

for Doubtful Accounts. The allowance will be established to include all accounts receivable over

360 days past due as of June 30 of each fiscal year.



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Other expenses not otherwise classified above.

CHARACTER 80: INTER-GOVERNMENTAL/INTER-FUND EXPENDITURES (For Capital Projects)

OBJECT 820 - Inter-fund Contractual Services

Labor - General & Administrative

Sub-object 8201 - Administrative Sub-object 8202 - Right-of-Way Sub-object 8203 - Roads Sub-object 8204 - Waste Disposal

Labor - Engineering Sub-object 8211 - Survey Sub-object 8212 - Inspection Sub-object 8213 - Utility Design Sub-object 8214 - Road Design Sub-object 8215 - Drafting Sub-object 8216 - General Engineering Sub-object 8217 - Development Review Sub-object 8218 - Traffic Sub-object 8219 - Administration

Labor - Construction

Sub-object 8221 - Water Sub-object 8222 - Sewer Sub-object 8223 - General Construction Sub-object 8224 - Construction Administration Sub-object 8225 - Applied Overhead

Equipment Usage

Sub-object 8231 - County Equipment Rental

Administrative

Sub-object 8250 - Pro-Rata Share - Self Insurance Sub-object 8297 - Administrative Overhead Sub-object 8298 - Labor Overhead Sub-object 8299 - Other Administrative

OBJECT 830 - Inter-Fund Inventory

Sub-object 8301 - Materials


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OBJECT 840 - Intra-Fund Expenditures

Sub-object 8401 - Equipment Usage Sub-object 8402 - Materials Sub-object 8403 - Water Utility Maintenance Sub-object 8404 - Sewer Utility Maintenance Sub-object 8499 - Other Services

OBJECT 870 - Inter-Governmental

Sub-object 8701 - Construction Payments to State of Maryland

Sub-object 8702 - Construction Payments to Other Counties

Sub-object 8703 - Construction Payments to Other Municipalities

Sub-object 8704 - Construction Payments to Board of Education/HCC Sub-object 8799 - Other Intergovernmental

HARFORD COUNTY - CHART OF ACCOUNTS EFFECTIVE: JULY …€¦ · harford county - chart of accounts...

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