Uniform Accounting System Manual

1
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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Revenue Account Codes Cont.

• 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.

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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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Expenditure Account 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 theyve been in
  the Taxes series for as long as I can remember.
  Theyre 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