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ALEX SINK Chief Financial Officer State of Florida Uniform Accounting System Manual Presentation by Florida Department of Financial Services Division of Accounting and Auditing Bureau of Local Government UASM - Responsibilities of Local Government Section

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ALEX SINK

Chief Financial Officer

State of Florida

Uniform Accounting System Manual

Presentation by

Florida Department of Financial Services

Division of Accounting and Auditing

Bureau of Local Government


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UASM - Responsibilities of Local Government Section

  • Prescribed in Section 218.33, Florida Statutes and is updated every 2-3 years based on Legislative and GAP updates

  • Clearly defines the use of the Chart of Accounts used to complete the Annual Financial Report cited in Section 218.32, Florida Statutes

  • Organized and operated on a fund basis comprised by account codes


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UASM – Fund Classification

  • Governmental

    • General Fund

    • Special Revenue

    • Debt Service

    • Capital Projects

    • Permanent

  • Proprietary

    • Enterprise

    • Internal Service

  • Fiduciary

    • Pension

    • Trust and Agency


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Account Codes

  • Balance Sheet Accounts (1xxxxx – 2xxxxx)

    • Assets/Debits & Liabilities/Credits

    • Only used as a reference in the AFR Data Element Worksheet

  • Revenue Accounts (3xxxxx)

  • Expenditure Accounts (5xx.xx – 6xx.xx)

    • Completed with .xx Object Code

      • .10 – Personal Services

      • .30 – Operating

      • .60 - Capital Outlay

      • .70 – Debt Service

      • .80 – Grants and Aids

      • .90 – Other Uses (Transfers & Non-operating)


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Revenue Account Codes

  • Series separated by general categories of revenue types

    • Taxes (31xxxx) – Property, local option, fuel, etc.

    • Permits, Fees, Licenses (32xxxx)

    • Intergovernmental (33xxxx)

      • Federal Grants (331xxxx)

      • State Grants (334xxx)

      • State Shared Revenue (335xxx)

      • Grants from Other Local Units (337xxx)


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Service Charges (341xxx – 347xxx, 349000)

Court Related Revenue (348xxx)

Used only by county governments

Broken by “Court Type”

34892x – Restricted Court Related Board Revenue

Fines and Forfeits (35xxxx)

Includes revenue collected via fines assessed and violations of local ordinances.

Revenue Account Codes Cont.


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Revenue Account Codes Cont.

  • Miscellaneous Revenues (36xxxx)

    • Interest and earning

    • Rents and Royalties

    • Special Assessments and Impact Fees

    • Fixed Asset Disposition

    • Contributions and Donations (only for Governmental Funds)

  • Other Sources (38xxxx)

    • Interfund Transfers

    • Debt Proceeds

    • Non-Operating Sources (includes Capital Contributions to Proprietary Funds)


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ExpenditureAccount Codes

  • Series separated by general categories of expenditure types

  • “Transaction” account code + Object code = Complete Expenditure Account Code

  • Active Object Codes:

    • .10 – Personal Services

    • .30 – Operating

    • .60 - Capital Outlay

    • .70 – Debt Service

    • .80 – Grants and Aids

    • .90 – Other Uses (Transfers & Non-operating)


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Expenditure Account Codes Cont.

  • General Government Services (51x.xx)

    • Legislative, Executive, Financial & Administrative, Legal, etc.

  • Public Safety (52x.xx)

    • Law Enforcement, Fire Control, Corrections, Ambulance, etc.

  • Physical Environment (53x.xx)

    • Utility Services, Resource Management, Flood/Stormwater Management, etc.


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Expenditure Account Codes Cont.

  • Transportation (54x.xx)

    • Road & Street, Airports, Transit, Parking Facilities, etc.

  • Economic Environment (55x.xx)

    • Employment, Industry, Housing and Urban Development, etc.

  • Human Services (56x.xx)

    • Hospitals, Mosquito Control, Mental Health, Public Assistance etc.


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Expenditure Account Codes Cont.

  • Culture/Recreation (57x.xx)

    • Libraries, Parks, Special Events & Facilities, Charter Schools, etc.

  • Other Uses (58x.xx-59x.xx)

    • Interfund Transfers, Capital Lease, etc.

    • Other Non-Operating


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Expenditure Account Codes Cont.

  • Court-Related Expenditures

    (6xx.xx-7xx.xx)

    • Used only by County governments

    • Series are separated by General Administration and “Court Type”

    • Both Circuit and County Court expenditures are recorded


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Upcoming

  • 2008 Revision in progress

  • Partners??? Suggestions???

  • 2007 Chart of Accounts has updates to use for the FY 2007 Annual Financial Report


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2007 Chart of Accounts Updates

“Those are Franchise Fees and they’ve been in the Taxes series for as long as I can remember. They’re NOT a tax!!!!!”

- Mr. Ken Small, Florida League of Cities


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2007 Chart of Accounts Updates

  • Revenue - Franchise Fees

    • Electricity – Was 313100 Now 323100

    • Telecommunications - Was 313200 Now 323200

    • Water – Was 313300 Now 323300

    • Gas – Was 313400 Now 323400

    • Cable – Was 313500 Now 323500

    • Sewer – Was 313600 Now 323600

    • Solid Waste – Was 313700 Now 323700

    • Other – Was 313900 Now 323900


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2007 Chart of Accounts Updates

  • Revenue - Occupational Licenses

    • Prior Session reclassified this revenue as a Local Business Tax

    • Was 321000 Now 316000

  • Revenue – Special Assessments

    • Was one account – 363100

    • Now broken into 2:

      • 363110 – Special Assessment – Capital Improvement

      • 363120 – Special Assessment – Service Charges


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