Local detail
Adding your own codes
Every agency needs detail the standard does not publish: a fee for one program, a second water service area, a division inside a department. The CACOA reserves room for it, and local codes always report exactly where their parent reports.
Three rules
- Stay inside a reserved range. Each block of published codes is followed by room for local ones: 3111-3119 after development impact fees 3110, for example.
- Never reuse a published code. A published code means the same thing in every agency. If you need a different meaning, you need a new code.
- Let the parent decide the report line. A local code reports exactly where its reserved range reports. If a local code needs a different line, the chart is missing a code: suggest one.
Tested every release. 10,080 checks across 80 local ranges; 0 differences. See the local detail tests
Worked example
A city collects development impact fees for three purposes and wants each tracked apart. The published code is 3110 Development Impact Fees; its reserved range is 3111-3119.
| Local code | Used for |
|---|---|
| 3111 | Park impact fees |
| 3112 | Traffic impact fees |
| 3113 | Public safety impact fees |
All three report on the development impact fees line, like 3110. Check 3112 in the finder.
The other three segments
Funds: add a fourth digit
5101 is a subfund of water operating fund 510, for a second service area or a restricted reserve. It reports exactly as 510 does.
Departments: add digits
51 Streets can become 511 street maintenance and 5112 a district crew. Departments never change a report line; functions do.
Reserved object ranges and where they report
Placement shown for governmental funds on the Cities FTR. Each range's page shows every fund type and report.
1000-1899 Assets
| Range | For | Reports on |
|---|---|---|
| 1001-1049 | Cash & Cash Equivalents | Form 37: Cash Investments |
| 1051-1079 | Investments | Form 37: Investments |
| 1091-1099 | Cash Allocated to Funds | Form 37: Cash Investments |
| 1101-1119 | Taxes Receivable | Form 37: Taxes Receivable |
| 1121-1139 | Accounts Receivable | Form 37: Accounts Receivable (net) |
| 1141-1149 | Intergovernmental Receivable | Form 37: Due from Other Governments |
| 1151-1159 | Due From Other Funds | Form 37: Due from Other Funds |
| 1161-1169 | Inventory | Form 37: Inventories |
| 1171-1179 | Prepaid Items | Form 37: Prepaid Items |
| 1186-1199 | Current Assets | Form 37: Other Assets 1 |
| 1290-1299 | Capital Assets | Form 40: Capital assets: Other Capital Assets |
| 1380-1399 | Noncurrent Assets | Form 37: Other Assets 2 |
| 1410-1449 | Investments by Type | Form 37: Investments |
| 1800-1899 | Other Assets | Form 37: Other Assets 3 |
1900-1999 Deferred Outflows of Resources
| Range | For | Reports on |
|---|---|---|
| 1940-1999 | Deferred Outflows | Form 37: Deferred Outflows of Resources |
2000-2799 Liabilities
| Range | For | Reports on |
|---|---|---|
| 2001-2009 | Accounts Payable | Form 37: Accounts Payable |
| 2011-2019 | Accrued Payroll & Benefits | Form 37: Other Liabilities 1 |
| 2021-2029 | Unearned / Deferred Revenue | Form 37: Deposits Advances |
| 2031-2039 | Due To Other Funds | Form 37: Due to Other Funds |
| 2040-2099 | Current Liabilities | Form 37: Other Liabilities 1 |
| 2191-2199 | Current Liabilities | Form 37: Other Liabilities 1 |
| 2206-2209 | Long-Term Debt – Bonds/COPs | Form 40: Other Bonds |
| 2214-2219 | Lease / SBITA Liability (GASB 87/96) | Form 40: Lease Liability |
| 2233-2239 | Pension & OPEB Liabilities | Form 40: Net Pension Liability |
| 2340-2799 | Long-Term Liabilities | Form 40: Other Noncurrent Liabilities 3 |
2800-2899 Deferred Inflows of Resources
| Range | For | Reports on |
|---|---|---|
| 2860-2899 | Deferred Inflows | Form 37: Deferred Inflows of Resources |
2900-2999 Fund Balance / Net Position
| Range | For | Reports on |
|---|---|---|
| 2990-2999 | Equity | Form 37: Unassigned |
3000-3999 Revenues
4000-4999 Payroll & Benefits
| Range | For | Reports on |
|---|---|---|
| 4050-4099 | Payroll | Form 12: Personnel Services |
| 4160-4199 | Employee Benefits | Form 12: Personnel Services |
5000-5999 Materials & Services
| Range | For | Reports on |
|---|---|---|
| 5030-5099 | Materials & Supplies | Form 12: Materials and Supplies |
| 5290-5299 | Other Operating | Form 12: Other Operating Expenses |
| 5320-5349 | Depreciation & Amortization | Form 12: Depreciation and Amortization Expenses |
| 5420-5449 | Nonoperating Expenses | Form 12: Other Nonoperating Expenses |
| 5490-5499 | Grants, Aid and Other Payments | Form 12: Other Operating Expenses |
| 5620-5699 | Interfund Charges | Form 12: General and Administrative Expenses |
| 5745-5749 | Fiduciary Deductions | Form 12: Other Operating Expenses |
6000-6999 Capital Outlay
| Range | For | Reports on |
|---|---|---|
| 6800-6989 | Capital Outlay | The line for the posting's function, and Other Capital Outlay by object |
7000-7999 Debt Service
| Range | For | Reports on |
|---|---|---|
| 7001-7009 | Debt Service – Principal | Form 30.5: Other Deductions |
| 7011-7019 | Debt Service – Interest | Form 12: Interest Expense |
| 7021-7029 | Debt Issuance Costs | Form 12: Other Nonoperating Expenses |
| 7080-7989 | Debt Service | Form 12: Other Nonoperating Expenses |
8000-8999 Other Financing Sources/Uses
| Range | For | Reports on |
|---|---|---|
| 8001-8009 | Transfers In | Form 30: Transfers In |
| 8011-8019 | Transfers Out | Form 30: Transfers Out |
| 8022-8029 | Proceeds of Debt | Form 30: Long Term Debt-Bonds COP and Other Agency Debt |
| 8031-8499 | Sale of Capital Assets | Form 30: Proceeds from Sale of Capital Assets |
| 8620-8989 | Other Financing | Form 30: Other Financing Sources (Uses) Other |