Expense Object Numbers

City of Independence Chart of Accounts – Expense Object Numbers Listed below are expense object account numbers for the City of Independence. For many accounts, a description has been added to identify the type of expenditures that would fit into the account category.

As classification questions arise, the Finance department will update these descriptions so that common expenditure items for the various departments throughout the City are coded consistently.

Personnel Object Title Code

Description

5100 5101

Salaries Regular Employees Salaries Temp & Part Time

5102 5103 5106 5107 5108 5109 5110 5111 5112 5113 5114 5115 5116 5117 5118 5120

Overtime Other Pay Types Retiree Health Insurance Worker Comp Medical Costs Longevity Employee Benefits FICA LAGERS Health Insurance Dental Insurance Life Insurance Long Term Disability Other Employee Benefits Deferred Compensation Ben 401a Deferred Compensation Ben Employee Allowances

Salary of regular employees. Budget set by Finance & Administration.

Salary of temporary and/or part‐time employees. Budget set by Finance & Administration.

Overtime pay. Budget set by Finance & Administration.

5121

Clothing Uniform Allowance

5122 5123 5124

Automobile Allowance Meal Allowance Other Allowances

5125 5130 5140 5190 5193 5195 5196 5197

IPL Emergency Stipend Pers Ser charged to Projects Grant Expenditures Capitalized Labor Costs Capitalized WC Costs Compensated Emp Absences OPEB Lagers Net Pension Liability

Other Pay Types. Budget set by Finance & Administration.

Retiree health insurance. Budget set by Finance & Administration.

Worker compensation medical costs. Budget set by Finance & Administration.

Longevity. Budget set by Finance & Administration.

Employee benefits. Budget set by Finance & Administration.

FICA. Budget set by Finance & Administration.

LAGERS. Budget set by Finance & Administration.

Health insurance. Budget set by Finance & Administration.

Dental insurance. Budget set by Finance & Administration.

Life insurance. Budget set by Finance & Administration.

Long term disability. Budget set by Finance & Administration.

Other employee benefits. Budget set by Finance & Administration.

Deferred compensation benefits. Budget set by Finance & Administration.

401a Deferred Compensation Ben. Budget set by Finance & Administration.

Employee Allowances (payable through the Payroll system). Budget set by Finance & Administration.

Clothing uniform allowance for items not requiring receipts. Budget set by Finance & Administration.

Automobile Allowance. Budget set by Finance & Administration.

Meal Allowance. Budget set by Finance & Administration.

Other Allowances, which includes cell phone allowances. Budget set by Finance & Administration.

IPL Emergency Stipend. Budget set by Finance & Administration.

Pers Ser charged to Projects. Budget set by Finance & Administration.

Grant Expenditures. Budget set by Finance & Administration.

For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes

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Object Title Code 5201 5202 5203 5204

Mailing and Shipping Communication Services Overnight Travel & Meetings Events and Meetings

5205 5206

Advertising & Public Notices Printing and Binding

5207 5208 5209

Insurance and Bonds Fees and Permits Maint Mobile Equip CG

5210

Maint Mobile Equip Other

5211

Maintenance Buildings

5212

5213 5214

5215

5216 5217 5218 5219 5221 5222 5223

5224 5225 5226 5228 5229 5230 5231

Services and Other Charges Description Freight, postage, and delivery services Telephones and service, pagers, two‐way radios, cell phones, etc.

Transportation, meals, lodging, meeting registration fees, and other misc. expenses Costs associated with local meetings; including travel costs, luncheons or food items for the meeting, and any other costs associated with the event Advertising and public notices Costs for printing, binding, reproduction, blueprinting, etc. Includes stock paper, business cards, binding combs, etc.

Insurance and bonds Notary fees, license plates, vehicle registration fees (Central Garage) Repair and maintenance costs (labor and material) for automobiles, trucks, and other types of mobile equipment performed at the City Garage. Budget set

by Finance & Administration.

(Sources other than Central Garage) Repair and maintenance costs (labor and material for automobiles, trucks, and other types of mobile equipment) performed by outside sources; towing of city vehicles, and car washes

Repairs (labor and materials) to buildings, roofs, air conditioning/heating, elevators, lighting, parking lots and property, and attached permanent fixtures Maintenance Other Includes all repair and maintenance costs (labor and materials) other than for mobile equipment and buildings. This account would include maintenance and repair of machinery and equipment, office equipment, radios, printers, computers, streets and sewers; also testing equipment. Includes software maintenance, such as support services and upgrades.

Dues and Memberships Dues and memberships Training and Education Costs (including registration and travel) associated with personal development courses and training in a classroom environment offered by professional societies or other organizations. Includes classes for CPE credits. Costs for annual professional conferences should be charged to 'Travel and meetings'.

Employee Reimbursements Reimburse employees from account numbers 5216, 5217, 5218, and 5219. Receipts must be provided for these reimbursements. Any other reimbursement of purchases by employees should be coded to the account number those purchases would have normally been made from (i.e. office supplies, computer software, other operating supplies, etc.)

Tuition Reimbursements Tuition only Uniform Clothing Tool Allow Uniform, clothing & tool allowances for items with receipts Mileage & Parking Reimb.

Mileage and parking reimbursements excluding any amounts associated with overnight travel, training, or local events and meetings.

Other Employee Reimb Moving expenses for new employees, CDL reimbursements Interfund Charges Support Serv Interfund charges for support services. Budget set by Finance & Administration.

Legal Services Charges for legal services ERP Interfund Charges Charges to departments to support the Enterprise Resource Planning (ERP) fund, which is an internal service fund. This fund accounts for the costs of the City's ERP computer system as well as the GIS system and personnel. Budget set by Finance & Administration.

Software & Comp Maintenance Software & Comp Maintenance TechServ Internal Chg‐SW&Maint Department costs for software and maintenance managed by Technology Services.

Budget set by Finance & Administration.

Professional Services Professional services Utilities Utilities. Budget set by Finance & Administration.

Electricity Electric utility charges. Budget set by Finance & Administration.

Gas Gas utility charges. Budget set by Finance & Administration.

Water Water utility charges. Budget set by Finance & Administration.

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Services and Other Charges (continued) Object Title Code

Description

5232

Sewer

5233

Solid Waste

5234 5235 5236 5237 5238 5239

Other Utilities Rents and Leases Leases Rental of Land and Buildings Rental of Equip & Vehicles Interfund Lease Charge‐CG

5240 5241 5242 5290 5293

Other Services Admin & Collection Fees City of Indep Debt Service Capitalized Other Services Capitalized Prepaid Prop Ins

Sewer utility charges, including cleaning of septic tank charges. Budget set by Finance & Administration.

Landfill fees, tire and oil disposal, paint disposal, trash pick up fees. Budget set by Finance & Administration.

Other utilities. Budget set by Finance & Administration.

Rents and leases Lease payments Rental of land and buildings Rental of equipment and vehicles (Central Garage) Costs for leased vehicles. Monthly leases are paid by Central Garage and charged out to departments accordingly. Budget set by Finance & Administration.

Charges for other services not listed above Admin & Collection Fees Deb Service For Accounting purposes For Accounting purposes

Supplies Object Title Code

Description

5300 5302 5309

Office Supplies Computer Software & Supplies Operating Supplies

5312

Maintenance Supplies

5313

Small Tools and Equipment

5314 5315 5316 5390 5391 5394

Inventory Purchases Motor Vehicle Fuels CG Motor Vehicle Fuels Other Capitalized Supplies Costs Inventory Issues Stores Overhead

Office supplies and subscriptions Includes items for computers, printers, LAN, wiring drop Items that are used and depleted and must be periodically re‐ordered. Includes film and photo supplies, payroll/disbursement/utility checks, first aid supplies, ammunition, uniforms, work boots and gloves, paper, promotional items. Lab supplies, rubber gloves, etc. Not all items are listed as they vary by department; however, this object should cover operating supplies not specified in preceding account numbers.

Includes cinders and road abrasives, asphalt, rock, concrete, lumber and building materials, paint, plumbing supplies, metal products, signs and other maintenance supplies. Light bulbs and cleaning chemicals.

Items having a useful life over a year, but not of sufficient value or durability to warrant classification as capital outlay. Tools or equipment that will be used on multiple jobs indefinitely until the item breaks or is lost. Maybe be used for tools, implements, hardware, weapons, safety equipment, computers, printers, other minor equipment, light fixtures, motors, furniture items/chairs, etc.

Inventory purchases and gift shop items Fuel purchase from Central Garage. Budget set by Finance & Administration.

Fuel purchased from other sources than the Central Garage For Accounting purposes For Accounting purposes For Accounting purposes

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Capital Outlay Object Title Code

Description

5400

Land

5401

Buildings

5402 5403 5404

Computer Equipment Office Furniture & Equip Mobile Equipment

5405

Other Machinery & Equip

5406

Other Improvements

5490 5491 5492

Capitalized Capital Outlay Depreciation Amort Expense Deprec Expense Contr Capital

Includes the purchase price and other costs such as legal fees, filling excavation costs, easements, and the like which are incurred to put the land in condition for its intended use.

Includes the cost of construction or acquisition, as well as the initial cost of wiring, fixtures, draperies, carpeting, etc., which are attached to and become a permanent part of the structure.

Computers and printers Individual work stations, furniture items, and safes Includes the unit cost of automobiles, trucks, and other mobile equipment, as well as other expenses required to put the item into service; such as undercoating, etc.

Includes the cost of all machinery and equipment, which cannot be included in the preceding classifications.

Includes the cost of construction or acquisition of improvements other than buildings (i.e. streets, sewers, bridges, parking lots, sidewalks, curbs, gutters, etc.)

For Accounting purposes For Accounting purposes For Accounting purposes

Other Object Title Code

Description

5500 5509 5510 5511 5512 5514 5515 5517 5520 5521 5522 5525 5550 5551 5552 5553 5555 5557 5558 5559 5561 5590 5591 6600

Contingencies Interfund Reimbursements Bond and capital lease principal payments. Budget set by Finance & Administration.

Interest expense ‐ long term debt. Budget set by Finance & Administration.

Interest expense ‐ capital lease. Budget set by Finance & Administration.

Other interest expense. Budget set by Finance & Administration.

Agent's fees and other debt charges. Budget set by Finance & Administration. capitalized interest Payments in Lieu of Taxes (PILOT) Bad Debt Expense For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes For Accounting purposes Operating Transfers Out

Contingencies Interfund Reimbursements Bond Principal Payments Interest Expense LT Debt Interest Expense Cap Lease Other Interest Expense Agents Fees & Other Charges Capitalized Interest Payments in Lieu of Taxes Bad Debt Expense Amort of Debt Disc & Exp Goodwill Amortization Transportation Clearing Exp. Heavy Duty Equip Clear Exp Buildings Clearing Expense Constr Overhead Clear Exp Constr WIP Clearing Expense Jobbing WIP Clearing Exp Misc WIP Clearing Expense Engineering Clearing Expense General & Admin Clear Exp Capitalized Other Costs Extraordinary Expense Operating Transfers Out

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