Ending Fund Balance
GAAP MANUAL
ENDING FUND BALANCE
This account is to be used to indicate the amounts of fund balances at the end of the fiscal year. It represents the excess of assets over liabilities.
508.2XNONSPENDABLE
508.3XRESTRICTED
508.4XCOMMITTED
508.5XASSIGNED
508.9XUNASSIGNED
CASH BASIS MANUAL
ENDING CASH AND INVESTMENTS
Amounts of cash and investments that have been not spent at the end of fiscal year. The distinction between reserved and unreserved fund balances is required. The details of reserved amounts must be disclosed in the notes to financial statements.
508.1XRESERVED. The amounts of cash and investments not available for appropriation due to the restrictions imposed on them by external parties (e.g., grantors, creditors, etc.) and/or due to internal commitments. Internally committed resources are resources with limitations imposed by the highest level of government (board of commissioners, city council, board of directors, board of supervisors, etc.) through a formal action (ordinance, resolution, etc.) that require a similar formal action on the same level to remove them. Limitations resulting from intended use (informal action) by either legislators or managers are not sufficient to classify the resources as reserved. These resources should be reported as unreserved.
508.8XUNRESERVED. The amounts of cash and investments without any limitations on their use and resources with informal limitations placed on them by either legislators or managers.
GAAP AND CASH BASIS MANUALS (UNLESS INDICATED OTHERWISE)
GENERAL GOVERNMENT ACTIVITIES
This is a major class of activities of the legislative, judicial and executive branches of the government for the benefit of the public or government as a whole. This category does not include administrative services provided by a specific department in support of services properly includable in another major function. There may be some activities that affect the government as a whole and could not be easily assigned to a specific function. In these cases the government may use account 518.XX to code these expenditures. It is required that the government attempts to allocate as many expenditures as possible to its functions to actually reflect the cost of providing required services. Use 518.XX for services which affect the entire government rather than a specific function.
LEGISLATIVE ACTIVITIES
Include only expenditures related to the local government governing body (i.e. city council, county commissioners, board of commissioners, board of supervisors, etc.). Expenditures related to other branches of government should be coded in other appropriate codes.
511.2XADVISORY SERVICES
Expenditures related to regular or special committees, boards and other bodies providing services solely to the legislative branch of the government. Include lobbying services.
511.3XOFFICIAL PUBLICATION SERVICES
Expenditures related to printing, processing, etc. of resolutions, ordinances, proceedings, etc.
511.6XLEGISLATIVE ACTIVITIES
Expenditures related to the activities of the government’s governing body (council, commission, board, etc.). Include legislative and other special meetings (e.g., town hall meetings, etc.). Also include dues to the WSAC.
JUDICIAL ACTIVITIES
Cost of providing a court system for civil, criminal and juvenile cases. Include in each category where appropriate such court costs as jury fees and expert witness fees. Use 515.XX for legal expenditures related to services for the benefit of the government.
SUPERIOR COURT SYSTEM
512.21SUPERIOR COURT
512.22FAMILY COURT (Chapter 26.12 RCW)
512.23JUVENILE COURT
512.24GUARDIAN AD LITEM
512.3XCOUNTY CLERK
512.4XDISTRICT COURT
If a city contracts for court services with a district court, the related expenses have to be coded in 512.5X.
512.5XMUNICIPAL COURT
If a city contracts for court services with a district court, the related expenses have to be coded here.
512.6XTRAFFIC VIOLATIONS BUREAU
512.7XLAW LIBRARY
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01-01-0501-01-04 1 1 4 1
EXECUTIVE ACTIVITIES
Cost of providing executive management and administration of the entire government. For general (nondepartmental) expenditures related to entire government and not allocated to functional areas use 518.XX.
513.1XEXECUTIVE OFFICE
Expenditures related to executive officers and their offices (e.g. mayor, chief administrative officer, city manager, county auditor, county treasurer, etc.). Include membership dues to the City’s Managers Association, WACO and other related organizations.
513.2XADVISORY SERVICES
Expenditures related to general boards and commissions. Boards formed for a narrow purpose should be coded functionally, such as Board of Equalization to 514.2X, Boundary Review Boards and Zoning Commissions to 558.6X, or boards serving legislative branch to 511.2X.
FINANCIAL, RECORDING and ELECTION ACTIVITIES
514.2XFINANCIAL SERVICES
Include expenditures related to the general accounting, independent audit (payments to the State Auditor), budgeting, tax administration, assessment and evaluation (assessor and board of equalization), internal audit, debt administration, treasury and other fiduciary services. Include membership dues to GFOA and WFOA. Also, include expenses of city clerks and treasurer-clerks.
514.3XRECORDING SERVICES
Include recording of deeds and certifying records related to land transactions. For expenditures related to printing, processing, etc. of commission meetings, council proceedings, ordinances, resolutions use 511.3X.
514.4XELECTION SERVICES
Salaries, benefits, supplies, services, and other charges directly related to elections (RCW 29A.04.410, RCW 29A.04.420). For details see Part 3, Chapter 12, Interpretation 8.
514.6XGRANT ADMINISTRATION
514.81LICENSING
Issuance of licenses, permits and certificates (e.g., marriage, business, non-business, animal, motor vehicles, open space, etc.).
514.89OTHER FINANCIAL and RECORDING SERVICES
514.9XVOTER REGISTRATION SERVICES
For details see Part 3, Chapter 12, Interpretation 8.
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LEGAL ACTIVITIES
515.3XLEGAL SERVICES
Include cost of legal services provided to external parties by the government’s own (e.g., prosecuting attorney or city attorney) or contracted staff. Include any expenditures related to internal legal matters like cost of rendering legal advices to governing body or other departments, drafting legal documents (e.g., ordinances, resolutions, administrative regulations, etc.), serving as a counsel in the law suits involving the government, etc. For coding indigent defense expenditures use account 515.9X.
515.7XCRIME VICTIM and WITNESS PROGRAM
Include payments to the victims and witnesses under RCW 07.68.035. See 512 for other witness fees. This account should be used by counties only. Cities making payments to the counties should use 586.XX.
515.8XCHILD SUPPORT ENFORCEMENT
For other children services see account 567.XX.
INDIGENT DEFENSE
All costs associated with providing legal counsel and services for indigent persons in criminal, civil, and juvenile matters for which the provision of counsel at public expense is provided for by law. Costs to be included are attorney salaries and benefits or contract costs, costs for conflict counsel fees, expert witnesses, investigators, psychological and other examinations, evidence testing, etc. Interpreter costs should only be included for non-court hearing related interpreter services or interpreter services not otherwise provided under the auspices of the trial court.
Subelement code 515.91 should be used for all indigent defense costs for those jurisdictions which do not use subelement codes 515.92-515.99.
515.91GENERAL INDIGENT DEFENSE
For jurisdictions that only report under this sub-category, all costs as defined in 515.9X.
For jurisdictions that report in multiple sub-categories, only costs not otherwise provided for by case type should be reported in this category such as civil contempt proceedings in child support and paternity actions.
515.92ADULT FELONY
All costs associated with providing legal counsel and services for indigent adult persons charged with a felony offense in the Superior Court and juvenile offenders charged with a felony under a statutory decline or following a decline hearing in juvenile court. Additionally, costs arising from the following actions should be reported in this category: fugitive complaints; special inquiry proceedings; material witness proceedings; coroner inquest proceedings; hearings or proceedings on remand from appellate courts; personal restraint petitions; and habeas petition hearings in Superior Court where counsel is appointed.
515.93ADULT MISDEMEANOR
All costs associated with providing legal counsel and services for indigent adult persons charged with a gross misdemeanor or misdemeanor offense in a district or municipal court including the cost of RALJ appeals to superior court.
515.94JUVENILE OFFENDER
All costs associated with providing legal counsel and services for indigent juvenile persons charged with a felony, gross misdemeanor or misdemeanor offense in juvenile court including motions to revise rulings by Court Commissioners in Juvenile cases heard in Superior Court.
515.95JUVENILE DEPENDENCY and TERMINATION of PARENTAL RIGHTS
All costs associated with providing legal counsel and services for indigent parents eligible for the appointment of counsel at public expense whose child(ren) are the subject of a dependency or termination of parental rights action in juvenile court. Costs associated with the appointment of an attorney to represent a child should be included in this category. Costs associated with the appointment of a guardian ad item to represent the interests of a minor child should not be reported.
515.96TRUANCY, AT-RISK YOUTH, CHINS
All costs associated with providing legal counsel and services for minor children named in a BECCA case including at-risk-youth; child-in-need-of-services petitions; and truancy hearings.
515.97CIVIL COMMITMENTSMENTAL HEALTH/ALCOHOL
All costs associated with providing legal counsel and services for indigent adults and minor children subject to mental health and alcohol commitment proceedings. This category also includes other miscellaneous commitments, e.g. infectious disease commitment petitions.
515.98CIVIL COMMITMENTSSEXUAL PREDATOR
All costs associated with providing legal counsel and services for indigent adults subject to a sexual predator petition.
515.99EXTRAORDINARY CRIMINAL CASE EXPENSES
All costs associated with providing legal counsel and services for indigent adults or juveniles charged with a crime in superior or juvenile court for which a jurisdiction may be eligible for reimbursement of expenses under the extraordinary criminal justice expense act (RCW 43.330.190).
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01-01-0701-01-05 1 1 4 1
EMPLOYEE BENEFIT PROGRAMS
517.2XPENSION and OTHER BENEFIT PAYMENTS to RETIREES
Include in this account all payments related only to the retirees. These payments should include pension, medical long-term care, death and other benefits. Similar payments to the current employees should be coded in their functional areas. This account should also include any costs related to administration of retirees’ benefits. This account should be used for refunds of pension savings to terminated employees. All other payments related to leaving/terminated employees should be coded to functional areas of their employment.
Special disability programs for policemen, firemen and sheriff’s deputies should be accounted for at 521.1X, 522.1X or 523.1X.
517.3XHEALTH INSURANCE SERVICES
Include all expenditures/expenses related to administration of health insurance of the government’s current employees. Code the employees’ health insurance premiums to the same function as the employees’ salaries. For health insurance payments for retirees use 517.2X. If the government uses the general fund to centralize the health insurance services, it should report only nonreimbursed portion of expenditures to avoid double counting.
517.6XWORKERS’ COMPENSATION SERVICES
This account should be used for payments to the L&I, other insurers and claimants. This account should also include any administrative costs related to these services. L&I premium payments for employees should be coded to the same functional area as the employees’ salaries. If a government uses the general fund to centralize the workers’ compensation services, it should report only nonreimbursed portion of expenditures to avoid double counting.
517.7XUNEMPLOYMENT COMPENSATION
Use this account only for payments to the Department of Employment Security when choosing the reimbursement option. This account should be used only by the internal service fund. The expenditures/expenses related to unemployment compensation for employees should be accounted in the functional areas. See BARS Manual, Part 3, Chapter 3 for details.
517.9XOTHER EMPLOYEE BENEFIT PROGRAMS
Include programs like employee wellness, commute trip reduction, bus passes, life insurance, etc. Severance pays and compensated absences pay-outs for leaving employees should be coded to the functional areas.
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01-01-0501-01-02 1 1 4 1
CENTRALIZED SERVICES
Use these codes for expenditures which are applicable to entire government and instead of being performed by individual departments, are centralized in a separate fund (internal service fund – 500) or in the general fund (000). If the general fund is used, the local government should report net amount of the expenditures (total expenditures less reimbursements from funds using the services) to avoid double counting of expenditures.
518.1XPERSONNEL SERVICES
Cost of providing personnel and related activities for the entire government including the classification of positions, recruiting, placement, service ratings, attendance, job specifications, and other civil service related activities (e.g., human resource department, etc.). Cost of special civil service boards for policemen, firemen, and sheriff’s deputies should be accounted for at 521.1X, 522.1X or 523.1X.
518.2XPROPERTY MANAGEMENT SERVICES
Costs of managing governments’ own property and facilities except utilities and transportation. Include planning and other costs related to unrealized facility projects of government. Also include the costs of managing leased, trust or surplus properties, and properties held for future use. Use 594-595 for capital outlays.
518.3XMAINTENANCE/SECURITY/INSURANCE/JANITORIAL SERVICES
Include cost of maintaining, repairing, cleaning and protecting all general property of the government (e.g., city hall, etc.). Use 594-595 for capital outlays.
518.4XPURCHASING SERVICES
518.5XCENTRAL STORE SERVICES
See 548.XX for road materials, vehicle parts, and fuel depots.
518.6XRISK MANAGEMENT SERVICES
Use this account for the costs of administering property and liability self-insurance programs. Use 517.XX for employee-related insurance.
This account should include cost of processing claims, payments to claimants and beneficiaries, cost of reinsurance or other contracts to transfer risk, etc. If government is not self-insured all costs related to liability insurance should be charged either to the appropriate function or, if the insurance covers entire government, to 518.9X. For property insurance use 518.3X.
518.7XPRINTING SERVICES
Include copy centers, print shops and binderies.
518.8XINFORMATION TECHNOLOGY SERVICES
Include the government’s web site design and maintenance.
518.9XOTHER CENTRALIZED SERVICES
This account is LIMITED to the nonrecurring and unique expenditures of general nature which are applicable to entire government and are not allocated to the specific departments of the government. The government should attempt to allocate all expenditures to its functions to reflect the actual cost of providing required services. This account may be used ONLY in those situations when there is no specific expenditure account and the cost of allocation exceeds its benefit.
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01-01-0601-01-05 1 1 4 1
MISCELLANEOUS GENERAL GOVERNMENT ACTIVITIES
519.7XJOBBING and CONTRACT WORK
Include services performed for other governments (e.g., construction, maintenance, repairs, etc.). The government has to report the entire amount of expenditures. This account cannot be offset by the amount paid by the government receiving the services. The payments from other government should be coded to appropriate revenue code.
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PUBLIC SAFETY
LAW ENFORCEMENT ACTIVITIES
521.1XADMINISTRATION
Expenditures of a general nature incurred in administration of various law enforcement activities and not associated directly with a specific service function listed below. Include cost of civil service and disabilities programs and dues to the Sheriffs’ and Police Officers’ Association. Also include the fee paid to the state treasurer for short firearms neither auctioned nor traded (RCW 9.41.098).
521.2XPOLICE OPERATIONS
To code traffic policing use 521.7X.
521.3XCRIME PREVENTION
Those activities related to the prevention of crime including but not limited to education, safety, community relations and public relations. Include traffic safety school, DARE, GREAT, etc.
521.4XTRAINING
Include expenditures related to training for police officers. Also include formal basic training for recruits.
521.5XFACILITIES
Rent, repairs, operation and maintenance of police station and buildings used for law enforcement purposes. Use 594-595 for capital outlays and 591-592 for capital lease payments.
521.7XTRAFFIC POLICING
Enforcement of traffic laws, radar unit operation, investigation of traffic accidents, checking parking meter violations, issuing tickets for such violations, traffic patrolling streets and issuing tickets for moving violations.
521.8XPROPERTY and EVIDENCE ROOM
Include expenditures related to holding of evidence and property.
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01-01-1101-01-05 1 4 1
FIRE and EMERGENCY MEDICAL ACTIVITIES
522.1XADMINISTRATION
Activities of management and administrative support staff not directly associated with a specific service function listed below. Include costs such as management and support staff salaries, office supplies and equipment, legal fees, information technology, civil service and disability programs, dues to professional organizations, etc. The communication cost, except for routine business matters, should be allocated to appropriate categories below.
522.2XFIRE SUPPRESSION and EMERGENCY MEDICAL SERVICES
Activities dedicated to putting fires out and providing medical emergency aid. This category includes, but is not limited to, pre-fire planning, fire fighting, business inspections, emergency medical aid to injured and sick, dispatch payments to vendors, purchase of fire suppression and medical supplies and minor equipment, etc. Also include responding to wild fires.
522.3XFIRE PREVENTION and INVESTIGATION
Activities designed to aid in the prevention of fires. Investigation is of a preventative nature even if after-the-fact, in that it gathers data used to prevent further occurrences. It includes but is not limited to public education, code enforcement, and investigation.
522.41TRAINING PROVIDED to EXTERNAL PARTIES
Include fire cadets program, CPR/First Aid training, etc.
522.45TRAINING OBTAINED by EMPLOYEES
522.5XFACILITIES
Rent, repairs, insurance, operation and maintenance of fire station and other buildings related to fire and emergency medical services. Use 594-595 for capital outlays and 591-592 for capital lease payments. Exclude vehicles and equipment maintenance – see 522.6X.
522.6XVEHICLES and EQUIPMENT MAINTENANCE
Activities associated with maintenance and repair of emergency vehicles and related equipment. Include expenses related to repairs of the vehicles and equipment for other governments.