Crosswalk to the Integrated Financial System (IFS), COFARS ... · AND THE OSA TRIAL BALANCE PACKAGE...

5700-S CROSSWALK TO THE INTEGRATED FINANCIAL SYSTEM (IFS), COFARS, AND THE OSA TRIAL BALANCE PACKAGE

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Minnesota County Financial Accounting & Reporting Supplement

SUBJECT: Integrated Financial System (IFS) and COFARS PURPOSE: To provide guidance on how IFS report codes relates to the COFARS chart of accounts and the OSA Trial Balance/Financial Statement Package. DISCUSSION: The integrated financial system or IFS is the general ledger software used by a majority of Minnesota counties. IFS allows counties to set up a chart of accounts for recording its financial transactions in conformity with COFARS and generally accepted accounting principles. IFS has been updated to address many of the reporting requirements of GASB Statement 34. To prepare the reports necessary for issuing GASB 34 financial statements, new report code fields have been added to IFS. These new fields are used to map the accounts into the new financial statements. There are actually only 4 fields being used to map accounts to the financial reports. They are:

Net Assets Row (right 4 characters of field CAREP4 in the chart of accounts file) Activity Row (field CAAROW - 3 digits) Activity Column (field CAACOL - 1 digit) Government-wide Row (field CAGWRW - 4 digits)

These fields are used in the following financials:

Net Assets Row is used only for the Statement of Net Assets Activity Row and Activity Column are used only on the Statement of Activities Government-Wide Row is used for all of the other reports


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Some guidelines on the values, which should be in those fields:

Net Assets Row - 1000 thru 1999 = Assets 2000 thru 2999 = Liabilities 3000 thru 3999 = Net Assets

Activity Row - 100 thru 199 = Government Activities 200 thru 299 = Business Activities 300 thru 399 = Component Activities 400 thru 499 = General Revenue Activities 500 thru 599 = Transfers

Activity Column - 1 = Expenses 2 = Indirect Expenses (no accounts should have an Activity Column 2) 3 = Charges for Services 4 = Operating Grants and Contributions 5 = Capital Grants and Contributions 6 = Governmental General Revenues 7 = Business-Type General Revenues 8 = Component Unit Revenues

Government-wide Row - 1000 thru 1999 = Assets 2000 thru 2999 = Liabilities 3000 thru 3999 = Fund Balance, Net assets 5000 thru 5999 = Revenue Accounts 6000 thru 6999 = Expenditure/Expense Accounts 7000 thru 8999 = Other Financing sources and uses, special items and extraordinary items


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Fund types – 01 Major governmental funds 02 Nonmajor governmental funds 03 Major enterprise funds 04 Nonmajor enterprise funds 05 Internal services 06 Private-purpose trust funds 07 Investment trust funds 08 Agency funds 09 Component units

The Activity Columns are set up in IFS as valid entries for the counties, so counties will not need to set those up. They only need to assign an Activity Column to each of the revenue and expenditure accounts. The other three fields are not set up for counties, so each county will have to set up valid NA Rows, Activity Rows, and GW Rows, and then assign them to the proper accounts. So, county staff will need to identify what codes the individual financial statements require and then assign the appropriate codes into the applicable fields for items on the chart of accounts. The following table on the following pages is design to assist in doing this process. In addition to mapping the IFS accounts into the new reporting model financial statements the chart attempts to tie the account numbers to the Office of the State Auditor’s working trial balance/financial statement spreadsheet package. There are similarities, but some differences between the numbers and the chart is designed to match the different numbering systems to the similar accounts.


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

Expenditures/Expenses By Department General Government 6100 1 100 - 100

6000 01 Commissioners 6100 1 100 - 100 6000 10 Courts 6100 1 100 - 100 6000 11 Courts services 6100 1 100 - 100 6000 12 District court 6100 1 100 - 100 6000 13 Juvenile court 6100 1 100 - 100 6000 14 Probate court 6100 1 100 - 100

6000 15 Other court 6100 1 100 - 100 6000 16 Grand jury 6100 1 100 - 100 6000 17 Prosecution 6100 1 100 - 100 6000 18 Public defender 6100 1 100 - 100 6000 20 Court reporter 6100 1 100 - 100 6000 21 Law library 6100 1 100 - 100

6000 22 Law clerk 6100 1 100 - 100 6000 31 Executive secretary 6100 1 100 - 100

1 Generally number given is the start of the object range. If number includes XX, this typically means there is not a specific number given in COFARS. However, it would be in that range. 2 These are the account numbers used for the Office of the State Auditor’s trial balance/financial statement package. The numbers may differ slightly from

COFARS, because changes were made to COFARS after the tb/fs package was in use.


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

6000 32 County administration 6100 1 100 - 100 6000 33 County coordinator 6100 1 100 - 100 6000 34 Other administration 6100 1 100 - 100

6000 40 County auditor 6100 1 100 - 100 6000 41 License bureau 6100 1 100 - 100 6000 42 County treasurer 6100 1 100 - 100 6000 43 County auditor-treasurer 6100 1 100 - 100 6000 44 County assessor 6100 1 100 - 100 6000 45 Elections 6100 1 100 - 100

6000 46 Internal audit 6100 1 100 - 100 6000 47 Purchasing 6100 1 100 - 100 6000 48 Risk management 6100 1 100 - 100 6000 49 Remonumentation 6100 1 100 - 100 6000 50 Accounting and auditing services 6100 1 100 - 100 6000 61 Data processing 6100 1 100 - 100

6000 62 Central services 6100 1 100 - 100 6000 63 Personnel 6100 1 100 - 100 6000 64 Affirmative action officer 6100 1 100 - 100 6000 90 Attorney 6100 1 100 - 100 6000 91 Law library 6100 1 100 - 100 6000 92 Contracted legal services 6100 1 100 - 100

6000 101 Recorder 6100 1 100 - 100


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

6000 103 Surveyor 6100 1 100 - 100 6000 104 Planning and zoning 6100 1 100 - 100 6000 110 Buildings and plant 6100 1 100 - 100

6000 111 Impound garage 6100 1 100 - 100 6000 113 Telecommunications 6100 1 100 - 100 6000 114 Maintenance 6100 1 100 - 100 6000 115 Switchboard 6100 1 100 - 100 6000 120 Veterans service officer 6100 1 100 - 100 6000 122 Cost allocation 6100 1 100 - 100

6000 125 Game and fish 6100 1 100 - 100 6000 130 Other general government 6100 1 100 - 100 6000 135 Unallocated-general 6100 1 100 - 100 6850 146 Depreciation - general government 6100 1 100 - 100 6600 198 Capital outlay - general government3 6790 - - - -

Public Safety 6200 1 120 - 150

6000 201 Sheriff 6200 1 120 - 150 6000 210 Boat and water safety 6200 1 120 - 150 6000 211 Ambulance 6200 1 120 - 150 6000 212 Emergency services 6200 1 120 - 150 6000 220 Coroner 6200 1 120 - 150

3 Typically, governments should separately report capital outlay from current expenditures. In practice, however, most small equipment or other capital purchases are reported with the departments’ other current expenditures and we believe this works for most entities.


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

6000 230 E-911 System 6200 1 120 - 150 6000 246 Depreciation - public safety 6200 1 120 - 150 6000 250 County jail 6200 1 120 - 150

6000 251 Law enforcement center 6200 1 120 - 150 6000 252 Community corrections 6200 1 120 - 150 6000 253 Caseload reduction 6200 1 120 - 150 6000 254 Sentence to serve 6200 1 120 - 150 6000 255 Jail canteen fund 6200 1 120 - 150 6000 257 Victim assistance 6200 1 120 - 150

6000 258 Probation and parole 6200 1 120 - 150 6000 259 Juvenile restitution 6200 1 120 - 150 6000 260 Electronic monitoring 6200 1 120 - 150 6000 271 DARE program 6200 1 120 - 150 6000 272 Explorer fund 6200 1 120 - 150 6000 280 Civil defense 6200 1 120 - 150

6000 282 Weather radio 6200 1 120 - 150 6600 298 Capital outlay-public safety4 6790 - - - - 6000 299 Other public safety 6200 1 120 - 150

Highways and Streets or Public Works 6300 1 130 - 200 6000 301 Administration - highways and streets 6300 1 130 - 200 6000 305 Engineering 6300 1 130 - 200

4 See footnote 3


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

6000 310 Maintenance 6300 1 130 - 200 6000 320 Construction 6300 1 130 - 200 6000 330 Equipment and maintenance shops 6300 1 130 - 200

6000 340 Material and services for resale 6300 1 130 - 200 6850 346 Depreciation - highways and streets 6300 1 130 - 200 6600 348 Capital outlay-highways and streets 6790 - - - - 6000 350 Other - highways and streets 6300 1 130 - 200

Sanitation 6390 1 139 - 250 6000 390 Solid waste 6390 1 139 - 250

6000 391 Recycling 6390 1 139 - 250 6000 392 Hazardous waste 6390 1 139 - 250 6000 393 Wastewater treatment 6390 1 139 - 250 6000 394 Other sanitation 6390 1 139 - 250 6000 395 Waste management 6390 1 139 - 250 6850 396 Depreciation - sanitation 6390 1 139 - 250

6600 398 Capital outlay-sanitation5 6790 - - - - Human Services 6400 1 140 - 300

6000 410 Income maintenance 6400 1 140 - 300 6000 420 Social services 6400 1 140 - 300 6850 446 Depreciation - human services 6400 1 140 - 300 6600 448 Capital outlay-human services6 6790 - - - -

5 See footnote 3


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

Health 6480 1 148 - 350 6000 480 Nursing service 6480 1 148 - 350 6000 481 Transportation 6480 1 148 - 350

6000 482 Maternal and child health 6480 1 148 - 350 6000 484 Aging grant 6480 1 148 - 350 6000 485 County health officer 6480 1 148 - 350 6000 486 Health center 6480 1 148 - 350 6000 487 Environmental health 6480 1 148 - 350 6850 496 Depreciation - health 6480 1 148 - 350

6600 498 Capital outlay-health7 6790 - - - - Culture and Recreation 6500 1 150 - 400

6000 501 Historical society 6500 1 150 - 400 6000 520 Parks 6500 1 150 - 400 6000 530 Senior citizens 6500 1 150 - 400 6000 540 County/Regional library 6500 1 150 - 400

6000 545 Cemetery 6500 1 150 - 400 6850 546 Depreciation - culture and recreation 6500 1 150 - 400 6600 548 Capital outlay-culture and recreation8 6790 - - - - 6000 550 Other - culture and recreation 6500 1 150 - 400

6 See footnote 3 7 See footnote 3 8 See footnote 3


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

Conservation 6600 1 160 - 450 6600 601 County extension 6600 1 160 - 450 6000 605 Grasshopper control 6600 1 160 - 450

6000 610 Soil and water conservation 6600 1 160 - 450 6000 620 Agricultural inspection 6600 1 160 - 450 6000 630 Agricultural society 6600 1 160 - 450 6000 640 Soil survey 6600 1 160 - 450 6850 646 Depreciation - conservation 6600 1 160 - 450 6000 650 Predator control 6600 1 160 - 450

6000 657 Oak wilt program 6600 1 160 - 450 6000 660 Water planning 6600 1 160 - 450 6000 662 Wetland challenge 6600 1 160 - 450 6000 670 Environmental services 6600 1 160 - 450 6000 672 Land use 6600 1 160 - 450 6000 690 Other - conservation 6600 1 160 - 450

6600 698 Capital outlay-conservation9 6790 - - - - Economic Development 6700 1 170 - 500

6000 701 Community development 6700 1 170 - 500 6000 710 Senior center 6700 1 170 - 500 6000 720 Administration - economic development 6700 1 170 - 500 6000 730 Other - economic development 6700 1 170 - 500

9 See footnote 3


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

6850 746 Depreciation - economic development 6700 1 170 - 500 6600 748 Capital outlay-economic development10 6790 - - - - 6770 771 Intergovernmental - general government 6770 1 100 100

6770 772 Intergovernmental - public safety 6770 1 120 150 6770 773 Intergovernmental - highways and streets 6770 1 130 200 6770 774 Intergovernmental - sanitation 6770 1 139 250 6770 775 Intergovernmental - human services 6770 1 140 300 6770 776 Intergovernmental - health 6770 1 148 350 6770 777 Intergovernmental - Culture and recreation 6770 1 150 400

6770 778 Intergovernmental - conservation 6770 1 160 450 6770 779 Intergovernmental - economic development 6770 1 170 500

Assets 1000 1000 Total Current Assets 1000 - - 1000 - 1001 1001 Cash and pooled investments 1001 - - 1001 - 1003 1003 Undistributed cash in agency funds (taxes, other) 1003 - - 1001 -

1005 1005 Petty cash and change funds 1005 - - 1001 - 1006 1006 Departmental cash 1006 - - 1001 - 1070 1070 Cash with fiscal agent 1070 - - 1001 - 1090 1090 Investments 1090 - - 1090 - 1091 1091 U.S. Govt. Obligations 1091 - - 1090 - 1092 1092 Mutual Funds 1092 - - 1090 -

10 See footnote 3


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

1093 1093 Minnesota Obligations 1093 - - 1090 - 1094 1094 Commercial paper 1094 - - 1090 - 1095 1095 Municipal Obligations 1095 - - 1090 -

1096 1096 Repurchase agreements 1096 - - 1090 - 1097 1097 Negotiable certificates of deposit 1097 - - 1090 - 1098 1098 Other Investments 1098 - - 1090 - 1100 1100 Taxes receivable - current 1100 - - 1100 - 1110 1110 Taxes receivable - prior 1110 - - 1100 - 1120 1120 Interest and penalties receivable - taxes 1120 - - 1100 -

1130 1130 Forfeited tax receivable 1130 - - 1100 - 1140 1140 Special assessments receivable - current 1140 - - 1140 - 1150 1150 Special assessments receivable - noncurrent 1150 - - 1140 - 1160 1160 Special assessments receivable - prior 1160 - - 1140 - 1170 1170 Special assessments liens receivable 1170 - - 1140 - 1180 1180 Interest receivable - special assessments 1180 - - 1140 -

1200 1190 Accounts receivable 1200 - - 1200 - 1201 1195 Allowance for uncollectible accounts receivable 1200 - - 1200 - 1210 1200 Unbilled accounts receivable 1210 - - 1200 - 1220 1220 Notes receivable 1220 - - 1220 - 1250 1230 Accrued interest receivable 1250 - - 1250 - 1240 1240 Loans receivable 1240 - - 1240 -

1260 1256 Due from governmental funds 1260 - - 1450 -


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

1260 1257 Due from proprietary funds 1260 - - 1450 - 1260 1258 Due from fiduciary funds 1260 - - 120011 - 1260 1260 Due from other funds 1260 - - 1450 -

1280 1261 Due from other governments 1280 - - 1280 - 1285 1267 Due from component unit 1285 - - 1285 - 1230 1270 Rent receivable 1230 - - 1230 - 1410 1306 Advance to other funds - governmental 1410 - - 1450 - 1410 1307 Advance to other funds - proprietary 1410 - - 1450 - 1410 1308 Advance to other funds - fiduciary 1410 - - 120012 -

1410 1310 Advance to other funds 1410 - - 1450 - 1420 1320 Advance to other governments 1420 - - 1420 - 1430 1330 Advance to other agencies 1430 - - 1430 - 1440 1340 Leases receivable 1440 - - 1440 - 1450 1350 Internal balances13 1450 - - 1450 - 1451 1351 Inventories - materials and supplies 1451 - - 1451 -

1452 1352 Inventories - stores for resale 1452 - - 1452 - 1460 1360 Prepaid items 1460 - - 1460 - 1470 1370 Deferred debt issuance charges 1470 - - 1470 - 1475 1375 Investment in joint venture 1475 - - 1475 -

11 Pursuant to ¶ 58 of GASB Statement 34, amounts receivable or payable with fiduciary funds should be included in the government-wide statement of net assets as amounts receivable from or payable to external parties (consistent with the nature of the fiduciary funds). 12 See footnote 11 13 The internal balance account was left off COFARS and will be added as updated.


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

1480 1380 Capital assets held for resale 1480 - - 1480 - 1310 1410 Restricted cash and pooled investments - temporary 1310 - - 1310 - 1315 1415 Restricted investments - temporary 1315 - - 1315 -

1320 1420 Restricted taxes receivable (current) - temporary 1320 - - 1320 - 1325 1425 Restricted taxes receivable (delinquent) - temporary 1325 - - 1320 - 1330 1430 Restricted accounts receivable – temporary 1330 - - 1330 - 1335 1435 Restricted accrued interest receivable - temporary 1335 - - 1335 - 1340 1440 Restricted due from other funds – temporary 1340 - - 1450 - 1345 1445 Restricted due from other governments - temporary 1345 - - 1345 -

1350 1450 Restricted cash and pooled investments - permanent 1350 - - 1310 - 1355 1455 Restricted investments – permanent 135 - - 1315 - 1360 1460 Restricted taxes receivable (current) - permanent 1360 - - 1320 - 1365 1465 Restricted taxes receivable (delinquent) - permanent 1365 - - 1320 - 1370 1470 Restricted accounts receivable – permanent 1370 - - 1330 - 1375 1475 Restricted accrued interest receivable - permanent 1375 - - 1335 -

1380 1480 Restricted due from other funds - permanent 1380 - - 1450 - 1385 1485 Restricted due from other governments - permanent 1385 - - 1385 - 1500 1500 Land 1500 - - 1580 - 1510 1510 Infrastructure 1510 - - 1585 - 1515 1515 Accumulated Depreciation – infrastructure 1515 - - 1585 - 1520 1520 Buildings 1520 - - 1585 -

1525 1525 Accumulated Depreciation – buildings 1525 - - 1585 -


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

1530 1530 Improvements other than buildings 1530 - - 1585 - 1535 1535 Accumulated Depreciation - improvements other than

buildings

1535 -

-

1585

-

1540 1540 Machinery, vehicles, furniture and equipment 1540 - - 1585 -

1545 1545 Accumulated Depreciation - Machinery, vehicles, furniture, and equipment

1545

-

-

1585

-

1550 1550 Construction in progress 1550 - - 1580 - 1560 1560 Landfill 1560 - - 1585 - 1565 1565 Accumulated Depreciation - Landfill 1565 - - 1585 - 1570 1570 Works of art and historical treasures (non depreciable) 1570 - - 1580 -

1572 1572 Works of art and historical treasures (depreciable) 1572 - - 1585 - 1575 1575 Accumulated depreciation - works of art 1575 - - 1585 - 1580 1580 Total non-depreciable capital assets 1580 - - 1580 - 1585 1585 Total depreciable capital assets 1585 - - 1585 -

Liabilities 2001 2001 Warrants payable 2001 - - 2000 -

2005 2005 Vouchers payable 2005 - - 2000 - 2010 2010 Cash overdraft 2010 - - 2000 - 2020 2020 Accounts payable 2020 - - 2000 - 2028 2038 Refunds payable 2028 - - 2000 - 2030 2030 Salaries payable 2030 - - 2000 - 2032 2032 Accrued payroll taxes 2032 - - 2000 -

2035 2035 Benefits or employer’s contribution payable 2035 - - 2000 -


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

2040 2040 Compensated absences/vacation/sick payable - fund 2040 - - 2000 - 2050 2050 Claims and judgments payable -current 2050 - - 2000 - 2060 2060 Contracts payable 2060 - - 2000 -

2070 2070 Retainage payable 2070 - - 2000 - 2090 2086 Due to governmental funds 2090 - - 1450 - 2090 2087 Due to proprietary funds 2090 - - 1450 - 2090 2088 Due to fiduciary funds 2090 - - 200014 - 2090 2090 Due to other funds 2090 - - 1450 - 2100 2100 Due to other governments 2100 - - 2100 -

2110 2110 Due to component unit 2110 - - 2110 - 2120 2120 Due to primary government 2120 - - 2120 - 2200 2200 Matured bonds payable 2200 - - 2200 - 2210 2210 Matured interest payable 2210 - - 2200 - 2220 2220 Accrued interest payable 2220 - - 2220 - 2230 2230 Deferred revenue - unavailable 2230 - - -15 -

2240 2240 Deferred revenue - unearned 2240 - - 2240 - 2250 2250 Unapportioned taxes 210016 - - - - 2260 2260 Estimated liability for landfill closure and post closure care

costs – payable within one year

2260 -

-

2696

-

14 See footnote 11 15 Unavailable deferred revenue is only a modified accrual basis account and therefore would not occur at the government-wide level. 16 Unapportioned taxes is a general ledger account that typically would not be used for financial reporting. The amounts due to other taxing districts would be reported as due to other governments.


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

2270 2270 Customer deposits-payable within one year 2270 - - 2000 or 2696

-

2280 2280 Compensated absences-payable within one year 2280 - - 2696 - 2305 2305 Notes payable - current 2305 - - 2696 -

2310 2310 General obligation bonds payable - current 2310 - - 2696 - 2315 2320 Special assessments debt payable - current 2315 - - 2696 - 2320 2325 Revenue bonds payable - current 2320 - - 2696 - 2325 2330 Certificates of participation payable - current 2325 - - 2696 - 2330 2335 Facility lease revenue bonds payable - current 2330 - - 2696 - 2335 2340 Capital notes payable - current 2335 - - 2696 -

2340 2345 Capital leases payable - current 2340 - - 2696 - 2401 2401 Accounts payable from restricted assets 2401 - - 2400 - 2402 2402 Salaries payable from restricted assets 2402 - - 2400 - 2403 2403 Contracts payable from restricted assets 2403 - - 2400 - 2404 2404 Due to other funds from restricted assets 2404 - - 1450 - 2405 2405 Due to other governments from restricted assets 2405 - - 2405 -

2406 2406 Interest payable from restricted assets 2406 - - 2406 - 2408 2408 G.O. bonds payable from restricted assets 2408 - - 2408 - 2409 2409 Revenue bonds payable from restricted assets 2409 - - 2409 - 2410 2410 Capital leases payable from restricted assets 2410 - - 2410 - 2696 2696 Long-term liabilities-due within one year - - - 2696 - 2697 2697 Long-term liabilities-due in more than one year - - - 2697 -

2510 2510 Customer deposits-noncurrent 2510 - - 2697 -


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

2520 2516 Advance from governmental funds 2520 - - 1450 - 2520 2517 Advance from proprietary funds 2520 - - 1450 - 2520 2518 Advance from fiduciary funds 2520 - - 2697 -

2520 2520 Advance from other funds 2520 - - 1450 - 2530 2530 Advance from other governments 2530 - - 2697 - 2540 2540 Compensated absences payable-long-term 2540 - - 2697 - 2550 2550 Claims and judgments payable-long term 2550 - - 2697 - 2560 2560 Estimated liability for landfill closure/postclosure –

noncurrent 2560 - - 2697 -

2570 2570 Advance from primary government 2570 - - 2697 -

2580 2580 Net pension obligation 2580 - - 2697 - 2590 2585 Other noncurrent liabilities 2585 - - 2697 - 2605 2605 G. O. Notes payable - noncurrent (Due in more than one

year)

2605 -

-

2697

-

2606 2606 Unamortized premiums on notes 2605 - - 2697 - 2607 2607 Unamortized discounts on notes (debit) 2605 - - 2697 -

2608 2608 Unamortized charge - refunding notes 2605 - - 2697 - 2610 2610 G. O. bonds payable - noncurrent (Due within one year) 2610 - - 2697 - 2611 2611 Unamortized premiums on GO bonds 2610 - - 2697 - 2612 2612 Unamortized discounts on GO bonds (debit) 2610 - - 2697 - 2613 2613 Unamortized charge - refunding GO Bonds 2610 - - 2697 - 2615 2615 Special assessments debt payable - noncurrent (Due in

more than one year)

2615 -

-

2697

-


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COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

2616 2616 Unamortized premiums on special assessment debt 2615 - - 2697 - 2617 2617 Unamortized discounts on spec. assessment debt (debit) 2615 - - 2697 - 2618 2618 Unamortized charge - refunding spec assess debt 2615 - - 2697 -

2620 2620 Revenue bonds payable - noncurrent (Due in more than one year)

2620

-

-

2697

-

2620 2621 Unamortized premiums on revenue bonds 2620 - - 2697 - 2620 2622 Unamortized discounts on revenue bonds (debit) 2620 - - 2697 - 2620 2623 Unamortized charge - refunding revenue bonds 2620 - - 2697 - 2625 2625 Certificates of participation payable - noncurrent (Due in

more than one year)

2625 -

-

2697

-

2626 2626 Unamortized premiums on certificates of participation debt 2625 - - 2697 - 2627 2627 Unamortized discounts on certificates of participation

(debit)

2625 -

-

2697

-

2628 2628 Unamortized charge - refunding certificates of participation 2625 - - 2697 - 2630 2630 Facility lease revenue bonds payable - noncurrent (Due in

more than one year)

2630 -

-

2697

-

2631 2631 Unamortized premiums on lease revenue bonds 2630 - - 2697 -

2632 2632 Unamortized discounts on lease revenue bonds (debit) 2630 - - 2697 - 2633 2633 Unamortized charge - refunding lease revenue bonds 2630 - - 2697 - 2635 2635 Capital notes payable - noncurrent (Due in more than one

year)

2635 -

-

2697

-

2636 2636 Unamortized premiums on capital notes payable 2635 - - 2697 - 2637 2637 Unamortized discounts on capital notes payable (debit) 2635 - - 2697 -


Page 20


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

2638 2638 Unamortized charge - refunding capital notes payable 2635 - - 2697 - 2640 2640 Revenues notes payable - noncurrent (Due in more than

one year)

2640 -

-

2697

-

2641 2641 Unamortized premiums on revenue notes 2640 - - 2697 -

2642 2642 Unamortized discounts on revenue notes (debit) 2640 - - 2697 - 2643 2643 Unamortized charge - refunding revenue notes 2640 - - 2697 - 2645 2645 Capital leases payable - noncurrent (Due in more than one

year)

2645 -

-

2697

-

Fund Balances17/Net Assets 2710 2710 Fund balance - reserved for bond contingency-debt service 3710 - - 3201 -

2715 2715 Fund balance - reserved for endowments 3715 - - 3223 - 2720 2720 Fund balance - reserved for encumbrances 3720 - - 3300 - 2725 2725 Fund balance - reserved for advances to other funds 3725 - - 3300 - 2730 2730 Fund balance - reserved for inventories 3730 - - 3300 - 2735 2735 Fund balance - reserved for Loans receivable 3735 - - 3300 - 2740 2740 Fund balance - reserved for prepaid items 3740 - - 3300 -

2752 2752 Fund balance - reserved for law library 3752 - - 3205 - 2754 2754 Fund balance - reserved for recorder's equipment purchases 3754 - - 3205 - 2756 2756 Fund balance - reserved for E-911 3756 - - 3207 - 2758 2759 Fund balance - reserved for Investments with fiscal agent 3758 - - 320118 -

17 Fund balance is a modified accrual basis-fund level presentation account. Therefore, fund balance is not presented at the government-wide level. The account numbers in the N/A Row column represents the part of net assets that the account would be part of at the government-wide level. 18 Usually amounts held by fiscal agent are held for debt related transaction. The account number would change if not for that purpose.


Page 21


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

2760 2760 Fund balance - reserved for landfill closure/post-closure 3760 - - 3211 - 2762 2762 Fund balance - reserved for boat and water 3762 - - 3207 - 2764 2764 Fund balance - reserved for Sheriff's Contingency 3764 - - 3207 -

2766 2766 Fund balance - reserved for sheriff forfeited property 3766 - - 3207 - 2768 2768 Fund balance - reserved for gravel pit post-closure 3768 - - 3219 - 2770 2770 Fund balance - reserved for veteran's van 3770 - - 3205 - 2772 2772 Fund balance - reserved for perpetual care 3772 - - 3217 - 2774 2774 Fund balance - reserved for conservation 3774 - - 3219 - 2776 2776 Fund balance - reserved for 3776 - - ? -

2801 2801 Fund balance - unreserved, designated for future expenditures

3801

-

-

3300

-

2803 2803 Fund balance - unreserved, designated for cash flows 3803 - - 3300 - 2805 2805 Fund balance - unreserved, designated for capital

improvements

3805 -

-

3300

-

2807 2807 Fund balance - unreserved, designated for compensated absences

3807

-

-

3300

-

2809 2809 Fund balance - unreserved, designated for contingencies 3809 - - 3300 -

2811 2811 Fund balance - unreserved, designated for petty cash and change funds

3811

-

-

3300

-

2815 2813 Fund balance - unreserved, designated for recycling 3815 - - 3300 - 2813 2815 Fund balance - unreserved, designated for capital

equipment

3813 -

-

3300

-

2817 2817 Fund balance - unreserved, designated for unrealized gain on investments

3817

-

-

3300

-


Page 22


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

2880 2890 Undesignated fund balance 3999 - - 3999 - 3100 3100 Net assets, invested in capital assets, net of related debt 3100 - - 3100 - 3201 3201 Net assets, restricted for debt service 3201 - - 3201 -

3203 3203 Net assets, restricted for capital projects 3203 - - 3203 - 3205 3205 Net assets, restricted for general government 3205 - - 3205 - 3207 3207 Net assets, restricted for public safety 3207 - - 3207 - 3209 3209 Net assets, restricted for highways and streets 3209 - - 3209 - 3211 3211 Net assets, restricted for sanitation 3211 - - 3211 - 3213 3213 Net assets, restricted for human services 3213 - - 3213 -

3215 3215 Net assets, restricted for health 3215 - - 3215 - 3217 3217 Net assets, restricted for culture and recreation 3217 - - 3217 - 3219 3219 Net assets, restricted for conservation 3219 - - 3219 - 3221 3221 Net assets, restricted for economic development 3221 - - 3221 - 3223 3223 Net assets, restricted for endowment - expendable 3223 - - 3223 - 3225 3225 Net assets, restricted for endowment - nonexpendable 3225 - - 3225 -

3281 3281 Net assets, held in trust for pool participants 3281 - - 3281 - 3285 3283 Net assets, held in trust for other purposes 3285 - - 3285 - 3300 3300 Unrestricted net assets 3999 - - 3999 -

Revenues 5000 5000 Total Revenues 5001 5001 Taxes-property-current 5001 6 400 - 981

5003 5003 Taxes-property-power and light 5001 6 400 - 981


Page 23


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5004 5004 Taxes-property-delinquent 5001 6 400 - 981 5005 5005 Taxes-property-penalties and interest 5001 6 400 - 981 5010 5008 Taxes-property-forfeited tax 5001 6 400 - 981

5009 5009 Taxes-property-tax increment 5001 6 400 - 985 5010 Total property taxes 5001 6 400 - 985

5011 5011 Gravel taxes 5011 6 401 - 982 5013 5013 Mortgage registry taxes 5011 6 401 - 983 5014 5014 Deed taxes 5011 6 401 - 983 5015 5015 Local sales taxes 5011 6 401 - 984

5018 5016 Other taxes 5011 6 401 - 993 - 5049 Total taxes 5049 - - - -

5050 5050 Total special assessments 5050 - - - - 5051 5051 Special assessments-current 5050 3 or 419 ?20 - ?21 5052 5052 Special assessments-current/prepaid 5050 3 or 4 ? - ? 5054 5054 Special assessments-delinquent 5050 3 or 4 ? - ?

5055 5055 Special assessments-penalties and interest 5050 3 or 4 ? - ? - 5100 Total licenses and permits 5100 - - - -

5100 5101 Licenses and permits-county auditor 5100 3 100 - 101

19 Special assessments are program revenues. If they are operating special assessments they should be report as charges for services program revenues. If they are capital special assessments then they should be capital grants or contributions special assessments. 20 This will vary depending on which function the special assessments are related to. If they are ditch special assessments the row would be 160. If they are waste management special assessments the row would be 139. 21 The classification code also will change based on the function. Ditch specials would be either 451 or 453. Waste management specials would be 251.


Page 24


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5100 5103 Licenses and permits-planning and zoning 5100 3 100 - 101 5100 5105 Licenses and permits-sheriff 5100 3 120 - 151 5100 5120 Licenses and permits-health 5100 3 148 - 351

- 5200 Total intergovernmental (revenues) 5200 - - - - 5201 5208 Total highway user tax 5200 4 130 - 202 5200 5209 HACA 5200 6 420 - 986 5200 5210 Mobile home HACA 5200 6 420 - 986 5200 5211 PERA rate reimbursement 5200 6 420 - 986 5200 5212 Disparity reduction aid 5200 6 420 - 986

5200 5213 Family preservation aid 5200 4 140 - 302 5200 5214 Police aid 5200 4 120 - 152 5200 5215 Criminal justice aid 5200 4 100 or

120 - 102 or

152 5200 5216 Agricultural preserve credit 5200 6 420 - 986 5200 5217 Agricultural conservation credit 5200 6 420 - 986 5200 5218 Attached machinery aid 5200 6 420 - 986

5200 5219 State financing revenue 5200 4 140 - 302 5200 5220 Local government aid 5200 6 420 - 986 5200 5221 Taconite credit 5200 6 420 - 986 5200 5222 Mobile home taconite credit 5200 6 420 - 986 5200 5223 Performance aid 5200 5200 5224 E-911 5200 4 120 - 152

5200 5225 Sales Tax Rebate 5200


Page 25


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5200 5226 Market value credit 5200 6 420 - 986 5200 5227 Market value credit-real property residential 5200 6 420 - 986 5200 5228 Market value credit-manufactured home 5200 6 420 - 986

5200 5229 Market value credit-agricultural 5200 6 420 - 986 5200 5230 Market value credit-tax increment financing 5200 6 420 - 986 5200 5231 Disaster credit 5200 6 420 - 986

- 5240 Total shared revenues 5200 5250 5250 Total Intergovernmental Revenue - Reimbursement for

Services

5250 -

-

-

-

5250 5251 Intergovernmental Revenue - Reimbursement for Services-general government

5250

4

100

-

101

5250 5252 Intergovernmental Revenue - Reimbursement for Services-human services

5250

4

140

-

301

5250 5253 Intergovernmental Revenue - Reimbursement for Services-health

5250

4

148

-

351

5270 5271 Payment in Lieu of Tax 5270 6 420 - 987 5280 5290 Total local/other grants 5280 4 or 522 Varies - Varies

5280 5292 City Contribution 5280 4 or 5 Varies - Varies 5280 5294 Extension Service 5280 4 160 - 452 5280 5296 MELSA 5280 4 150 - 402 5280 5297 Household Hazardous Waste 5280 4 139 - 252 5280 5298 Other 5280 4 or 5 Varies - Varies

22 Which column depends on whether it is an operating grant (4) or capital grant (5). In most cases they will be operating.


Page 26


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5280 5299 Local 5280 4 or 5 Varies - Varies 5300 5300 Total state grants23 5300 - - - - 5300 5300 State grants – General government 5300 4 or 524 100 - 102 or

103

5300 5300 State grants – Public safety 5300 4 or 5 120 - 152 or 153

5300 5300 State grants – Highways and streets or Public works 5300 4 or 5 130 - 202 or 203

5300 5300 State grants - Sanitation 5300 4 or 5 139 - 252 or 253

5300 5300 State grants – Human services 5300 4 or 5 140 - 302 or 303

5300 5300 State grants - Health 5300 4 or 5 148 - 352 or 353

5300 5300 State grants – Culture and recreation 5300 4 or 5 150 - 402 or 403

5300 5300 State grants - Conservation 5300 4 or 5 160 - 452 or 453

5300 5300 State grants – Economic development 5300 4 or 5 170 - 502 or 503

5300 5300 State grants – non program specific 5300 6 420 - 986

23 Most will enter individual grants in separate accounts within the general ledger. These can be segregate by using different source objects or by using program or service codes. How the grants are reported in the statement of activities is based on the functions that the grants are related to. 24 See footnote 22


Page 27


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5300 5300 MN Department of Crime Victim Services 5300 Depends25

Depends - Depends

5300 5302 MN Department of Administration 5300 Depends Depends - Depends 5300 5304 MN Department of Agriculture 5300 Depends Depends - Depends

5300 5307 MN Department of Public Safety 5300 Depends Depends - Depends 5300 5309 MN Water and Soil Resources Board 5300 Depends Depends - Depends 5300 5311 MN Department of Examining Boards 5300 Depends Depends - Depends 5300 5312 MN Department of Health 5300 Depends Depends - Depends 5300 5313 MN Department of Commerce 5300 Depends Depends - Depends 5300 5318 MN Department of Environmental Assistance 5300 Depends Depends - Depends

5300 5321 MN Department of Economic Security 5300 Depends Depends - Depends 5300 5322 MN Department of Trade and Economic Security 5300 Depends Depends - Depends 5300 5329 MN Department of Natural Resources 5300 Depends Depends - Depends 5300 5332 MN Pollution Control Agency 5300 Depends Depends - Depends 5300 5333 MN Department of Trial Courts 5300 Depends Depends - Depends 5300 5334 MN Department of Housing and Finance 5300 Depends Depends - Depends

5300 5337 MN Department of Children, Families and Learning 5300 Depends Depends - Depends 5300 5340 MN Department of Historical Society 5300 Depends Depends - Depends 5300 5342 MN Department of Jobs and Training 5300 Depends Depends - Depends 5300 5353 Secretary of State 5300 Depends Depends - Depends

25 On the trial balance package state grants are tracked by the state agency providing the funding, which is how the information is presented in the schedule of intergovernmental revenue. The coding required would vary depending on what programs or departments the grant funding is supporting. See footnote 23.


Page 28


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5300 5355 MN Department of Human Services 5300 Depends Depends - Depends 5300 5367 MN Department of Revenue 5300 Depends Depends - Depends 5300 5375 MN Department of Veterans Affairs 5300 Depends Depends - Depends

5300 5377 MN Peace Officers Board 5300 Depends Depends - Depends 5300 5378 MN Department of Corrections 5300 Depends Depends - Depends 5300 5379 MN Department of Transportation 5300 Depends Depends - Depends 5300 5381 University of Minnesota 5300 Depends Depends - Depends 5300 5382 Iron Range Resources and Rehabilitation 5300 Depends Depends - Depends 5300 5398 MN Other 5300 Depends Depends - Depends

5300 5399 MN Miscellaneous Boards 5300 Depends Depends - Depends - 5400 Federal Grants - total 5400 - - - -

5400 5400 Federal Grants – General government 5400 4 or 526 100 - 102 or 103

5400 5400 Federal Grants – Public safety 5400 4 or 5 120 - 152 or 153

5400 5400 Federal Grants –Highways and streets or Public works 5400 4 or 5 130 - 202 or 203

5400 5400 Federal Grants – Sanitation 5400 4 or 5 139 - 252 or 253

5400 5400 Federal Grants – Human services 5400 4 or 5 140 - 302 or 303

5400 5400 Federal Grants – Health 5400 4 or 5 148 - 352 or

26 See footnote 22


Page 29


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

353 5400 5400 Federal Grants – Culture and recreation 5400 4 or 5 150 - 402 or

403 5400 5400 Federal Grants – Conservation 5400 4 or 5 160 - 452 or

453 5400 5400 Federal Grants – Economic development 5400 4 or 5 170 - 502 or

503 5400 5400 Federal Grants – non program specific 5400 4 or 5 420 - 986 5400 5401 Commodity Distribution Program-10.550 5400 Depends

27 Depends - Depends

5400 5402 Food Stamps-10.551 5400 Depends Depends - Depends

5400 5403 School Breakfast Program-10.553 5400 Depends Depends - Depends 5400 5404 National School Lunch Program-10.555 5400 Depends Depends - Depends 5400 5405 Special Supplemental Nutrition Program Women, Infants

and Children (WIC)- 10.557 5400 Depends Depends - Depends

5400 5406 State Administrative Matching Grants for Food Stamp Program-10.561

5400 Depends Depends - Depends

5400 5407 Community Development Block Grant (CDBG)/Entitlements-14.218


5400 5408 Community Development Block Grant (CDBG)-States programs-14.228

5400

Depends Depends - Depends

5400 5409 Emergency Shelter Grant Program-14.231 5400 Depends Depends - Depends

27 The coding similar to state grants will depend on the function/activity the federal grants are supporting. See footnote 25. For some federal programs the function is obvious, but in some cases the grant could support different or multiple functions.


Page 30


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5400 5410 Shelter Plus Care-14.238 5400 Depends Depends - Depends 5400 5411 Home Investment in Affordable Housing-14.239 5400 Depends Depends - Depends 5400 5412 Lead-Based Paint Hazard Control in Privately Owned

Housing-14.900 5400 Depends Depends - Depends

5400 5413 Law Enforcement Assistance - Narcotics and Other Drug Training-16.004


5400 5414 Juvenile Accountability Incentive Block Grant-16.523 5400 Depends Depends - Depends 5400 5415 Juvenile Justice and Delinquency Prevention-16.540 5400 Depends Depends - Depends 5400 5416 Crime Victim Assistance Grant-16.575 5400 Depends Depends - Depends 5400 5417 Byrne Formula Grant Program-16.579 5400 Depends Depends - Depends

5400 5418 Violence Against Women Formula Grant-16.588 5400 Depends Depends - Depends 5400 5419 Local Law Enforcement Block Grant-16.592 5400 Depends Depends - Depends 5400 5420 Public Safety Partnership and Community Policing Grant-

16.710 5400 Depends Depends - Depends

5400 5421 Senior Community Service Employment Program (SCSEP)- 17.235


5400 5422 Title III Employment and Training Assistance - Dislocated Workers (JTPA)- 17.246


5400 5423 Titles I, II and IV - Job Training Partnership Act-17.250 5400 Depends Depends - Depends 5400 5424 Welfare to Work Grants to State and Local Governments-

17.253 5400 Depends Depends - Depends

5400 5425 Workforce Investment Act (WIA)- 17.255 5400 Depends Depends - Depends 5400 5426 Boating Safety Financial Assistance-20.005 5400 Depends Depends - Depends 5400 5427 Highway Planning and Construction Grant-20.205 5400 Depends Depends - Depends


Page 31


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5400 5428 Federal Transit Technical Studies Grant-20.505 5400 Depends Depends - Depends 5400 5429 Federal Transit Capital and Operating Assistance Formula

Grants-20.507 5400 Depends Depends - Depends

5400 5430 Public Transportation for Non-Urbanized Areas-20.509 5400 Depends Depends - Depends

5400 5431 State and Community Highway Safety Grant-20.600 5400 Depends Depends - Depends 5400 5432 Alcohol Traffic Safety and Drunk Driving Prevention

Incentive Grant-20.601 5400 Depends Depends - Depends

5400 5433 State Indoor Radon Grant-66.032 5400 Depends Depends - Depends 5400 5434 Capitalization Grant for State Revolving Funds-66.458 5400 Depends Depends - Depends 5400 5435 State Energy Conservation Grant-81.041 5400 Depends Depends - Depends

5400 5436 Emergency Food and Shelter National Board Program-83.523


5400 5437 Emergency Management - State and Local Assistance-83.534

5400


5400 5438 Public Assistance Grant-83.544 5400 Depends Depends - Depends 5400 5439 Disaster Housing Program Grant-83.545 5400 Depends Depends - Depends 5400 5440 Hazard Mitigation Grant-83.548 5400 Depends Depends - Depends

5400 5441 Emergency Management Performance Grant-83.552 5400 Depends Depends - Depends 5400 5442 Special Education Grants for Infants and Families With

Disabilities-84.181


5400 5443 Title III-F Special Programs for the Aging-93.043 5400 Depends Depends - Depends 5400 5444 Title III-B Special Programs for the Aging-93.044 5400 Depends Depends - Depends 5400 5445 Title III-D Special Program for the Aging-93.046 5400 Depends Depends - Depends


Page 32


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5400 5446 Food and Drug Administration Research Grant-93.103 5400 Depends Depends - Depends 5400 5447 Maternal and Child Health Federal Consolidated Programs-

93.110


5400 5448 Grant and Cooperative Agreement for Tuberculosis Control Grant-93.116

5400


5400 5449 Family Planning Services-93.217 5400 Depends Depends - Depends 5400 5450 Conservation Knowledge Development and Application-

93.230


5400 5451 Immunization Grants-93.268 5400 Depends Depends - Depends 5400 5452 Center for Disease Control and Prevention - Investigations

and Technical Assistance-93.283


5400 5453 Cancer Control Grant-93.399 5400 Depends Depends - Depends 5400 5454 Family Preservation and Support Services-93.556 5400 Depends Depends - Depends 5400 5455 Temporary Assistance for Needy Families (TANF)- 93.558


5400 5456 Refugee and Entrant Assistance Grant-93.566 5400 Depends Depends - Depends 5400 5457 Low-Income Home Energy Assistance-93.568 5400 Depends Depends - Depends 5400 5458 Community Services Block Grant-93.569 5400 Depends Depends - Depends

5400 5459 Child Care Development Block Grants-93.575 5400 Depends Depends - Depends 5400 5460 Community Based Family Resource and Support-93.590


5400 5461 Child Care Mandatory Matching Funds-93.596 5400 Depends Depends - Depends 5400 5462 Adoption Incentive Payments-93.603 5400 Depends Depends - Depends 5400 5463 Children's Justice Grant to States-93.643 5400 Depends Depends - Depends


Page 33


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5400 5464 Child Welfare Services - State Grants-93.645 5400 Depends Depends - Depends 5400 5465 Foster Care Title IV-E-93.658 5400 Depends Depends - Depends 5400 5466 Social Services Block Grant Title XX-93.667 5400 Depends Depends - Depends

5400 5467 Independent Living Grant-93.674 5400 Depends Depends - Depends 5400 5468 Cooperative Agreement - State Comprehensive Breast and

Cervical Cancer-93.919


5400 5469 Ryan White HIV/AIDS Dental Reimbursement Grant-93.924

5400


5400 5470 Healthy Start Initiative-93.926 5400 Depends Depends - Depends 5400 5471 HIV Prevention Activities Grant - Health Department

Based-93.940


5400 5472 Community Mental Health Services Block Grant-93.958 5400


5400 5473 Prevention/Treatment of Substance Abuse Block Grant-93.959

5400


5400 5474 Sexually Transmitted Disease Control Grant-93.977 5400 Depends Depends - Depends 5400 5475 HIV Antibody Testing Grant-93.978 5400 Depends Depends - Depends 5400 5476 Preventive Health and Health Services Block Grant-93.991


5400 5477 Maternal and Child Health Services Block Grant-93.994 5400


5400 5478 Retired Senior Citizen Volunteer Program (RSVP)- 94.002 5400


5400 5479 Boat Grant-20.005 5400 Depends Depends - Depends


Page 34


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5400 5480 Water and waste disposal systems for rural communities-10.790

5400


5500 5500 Total Charges for services 5500 - - - - 5500 5501 Charges for services-general government 5500 3 100 - 101

5500 5502 Charges for services-public safety 5500 3 120 - 151 5500 5503 Charges for services-highways and streets 5500 3 130 - 201 5500 5504 Charges for services-sanitation 5500 3 139 - 251 5500 5505 Charges for services-human services 5500 3 140 - 301 5500 5506 Charges for services-health 5500 3 148 - 351 5500 5507 Charges for services-culture and recreation 5500 3 150 - 401

5500 5508 Charges for services-conservation 5500 3 160 - 451 5500 5509 Charges for services-economic development 5500 3 170 - 501

- 5600 Total Fines and forfeits 5600 - - - - 5600 5601 Fines and forfeits-general government 5600 3 100 - 101 5600 5602 Fines and forfeits-public safety 5600 3 120 - 151

- 5700 Total investment earnings 5700 - - - -

5700 5701 Interest on investments 5700 6 470 - 988 5700 5702 Dividends 5700 6 470 - 988 5700 5704 Other investment earnings 5700 6 470 - 988 5700 5705 Net increase (decrease) in the fair value of investments 5700 6 470 - 988


Page 35


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5700 5706 Interest on investments-restricted for public safety 5700 4 or 528 120 - 152 or 153

5700 5707 Interest on investments-restricted for health 5700 4 or 5 148 - 352 or 353

5700 5708 Interest on investments-restricted for culture/recreation 5700 4 or 5 150 - 402 or 403

- 5750 Total Gifts and contributions 5750 - - - - 5750 5751 Gifts and contributions-general government restricted 5750 4 or 5 100 - 102 or

103 5750 5752 Gifts and contributions-public safety restricted 5750 4 or 5 120 - 152 or

153 5750 5753 Gifts and contributions-highways and streets restricted 5750 4 or 5 130 - 202 or

203 5750 5754 Gifts and contributions-sanitation restricted 5750 4 or 5 139 - 252 or

253 5750 5755 Gifts and contributions-human services restricted 5750 4 or 5 140 - 302 or

303 5750 5756 Gifts and contributions-health restricted 5750 4 or 5 148 - 352 or

353 5750 5757 Gifts and contributions-culture and recreation restricted 5750 4 or 5 150 - 402 or

403 5750 5758 Gifts and contributions-conservation restricted 5750 4 or 5 160 - 452 or

453

28 Legally restricted investment earnings are similar to program-specific grants and contributions and should be reported as operating or capital, as appropriate.


Page 36


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5750 5759 Gifts and contributions-economic development restricted 5750 4 or 5 170 - 502 or 503

5750 5760 Gifts and contributions-general revenue (non-specific) 5750 6 475 - 986 5750 5760 Gifts and contributions-permanent endowment 5750 6 477 - 986

- 5800 Total Miscellaneous 5800 - - - - 5800 5801 Miscellaneous-general government 5800 3 100 - 101 5800 5802 Miscellaneous-public safety 5800 3 120 - 151 5800 5803 Miscellaneous-highways and streets 5800 3 130 - 201 5800 5804 Miscellaneous-sanitation 5800 3 139 - 251 5800 5805 Miscellaneous-human services 5800 3 140 - 301

5800 5806 Miscellaneous-health 5800 3 148 - 351 5800 5807 Miscellaneous-culture and recreation 5800 3 150 - 401 5800 5808 Miscellaneous-conservation 5800 3 160 - 451 5800 5809 Miscellaneous-economic development 5800 3 170 - 501 5800 5810 Miscellaneous-general revenue 5800 6 480 - 989 5800 5811 Rental income 5800 6 480 - 989

5800 5812 Insurance dividends 5800 6 480 - 989 5800 5813 Sales29 5800 6 480 - 989 5800 5814 Escheats 5800 6 480 - 989 5800 5890 Non revenue receipts - - - - -

29 These would typically be non-departmental sales of non-capital items. Sales of capital items are an other financing source. Departmental sales are generally included in charges for services.


Page 37


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5900 5920 Trust deposits 592030 - - - - 5900 5925 Capital contributions 5925 6 476 - 989 5900 5930 Contributions from employers 5930 - - - -

5900 5935 Contributions from plan members 5935 - - - - 5900 5940 Contributions from participants 5940 - - - - 5900 5950 Payments to/from primary government 5950 6 494 - 997

General Expenditures/Expenses - 6000 Total Expenditures 6000 - - - - - 6100 Total general government expenditures 6100 - - - -

- 6101 Total general government expenses 6100 1 100 - 100 - 6200 Total public safety expenditures 6200 - - - - - 6201 Total public safety expenses 6200 1 120 - 150 - 6300 Total highways and streets expenditures 6300 - - - - - 6301 Total highways and streets expenses 6300 1 130 - 200 - 6390 Total sanitation expenditures 6390 - - - -

- 6391 Total sanitation expenses 6390 1 139 - 250 - 6400 Total human services expenditures 6400 - - - - - 6401 Total human services expenses 6400 1 140 - 300 - 6480 Total health expenditures 6480 - - - - - 6481 Total health expenses 6480 1 148 - 350 - 6500 Total culture and recreation expenditures 6500 - - - -

30 Trust (fiduciary) additions are not included within the government-wide financial statements, so the additional codes are not needed.


Page 38


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

- 6501 Total culture and recreation expenses 6500 1 150 - 400 - 6600 Total conservation expenditures 6600 - - - - - 6601 Total conservation expenses 6600 1 160 - 450

- 6700 Total economic development 6700 - - - - - 6701 Total economic development expenses 6700 1 170 - 500

68XX 6770 Total intergovernmental expenditures 6800 - - - - 6600 6790 Capital outlay 6600 - - - - 67XX 6800 Principal retirement 6700 - - - - 67XX 6810 Interest (governmental) 6710 1 190 - 750

67XX 6820 Bond issuance costs 6720 - - - - 67XX 6830 Administrative charges 6730 1 190 - 750 67XX 6840 Advance refunding escrow-additional payments 6740 - - - - 6700 6850 Total debt service - - - - - 68XX 6890 Non-expense disbursement (governmental) - - - - -

Other Financing Sources (Uses), Special Items, Extraordinary Items

- 6900 Total other financing sources (uses) - - - - - 5910 6910 Transfers in 7910 6 491 - 960 5910 6911 Transfers in from governmental funds 7910 6 491 - 960 5910 6912 Transfers in from proprietary funds 7910 6 491 - 960 5910 6913 Transfers in from fiduciary funds 7910 Depends

31 Depends - Depends

31 Transfers with trust funds should be treated as transactions with external parties at the government-wide level and reclassified appropriately.


Page 39


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

6910 6920 Transfers out 7925 6 491 - 960 6910 6921 Transfers out to governmental funds 7925 6 491 - 960 6910 6922 Transfers out to proprietary funds 7925 6 491 - 960

6910 6923 Transfers out to fiduciary funds 7925 Depends32

Depends - Depends

5930 6930 Capital lease/purchase issued 7930 - - - - 59XX 6931 Loan(s) issued 7935 - - - - 5940 6932 Bonds issued 7940 - - - - 5945 6933 Refunding bonds issued 7945 - - - - 69XX 6934 Payment to refunded bond escrow agent 7950 - - - -

5965 6935 Other financing source-premium on bonds/notes issued 7965 - - - - 69XX 6936 Other financing use-discount on bonds/notes issued 8935 - - - - 5920 6940 Proceeds from sale of assets (gain at govt.-wide level) 7920 6 492 - 994 5920 6940 Proceeds from sale of assets (loss at govt.-wide level) 7920 1 100 - 100 5925 6942 Compensation for loss of general capital assets (gain at

govt.-wide level) 7925 6 492 - 994

5925 6942 Compensation for loss of general capital assets (loss at govt.-wide level)

7925 1 100 - 100

5980 6950 Capital contributions 7980 4, 5, or 6 Depends - Depends 5970 6960 Special items 7970 6 495 - 995 5975 6980 Extraordinary items 7975 6 496 - 996

32 See footnote 31.


Page 40


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

Fund Balances/Net Assets-Operating Statements 39XX 7000 Fund Balance-January 1 (Net assets at govt. wide) 3950 6 9XX - - 39XX 7200 Prior period adjustment 3951 6 9XX - -

39XX 7300 Fund Balance-January 1 as restated 3955 6 9XX - 999 39XX 7700 Increase (decrease) in res. for inventory 3970 6 9XX - - 39XX 8000 Fund Balance-December 31 3999 6 ? - -

Trust Fund Deductions

688X 8500 Trust payments 6880 - - - - 688X 8510 Benefit payments 6885 - - - - 688X 8520 Refunds of contributions 6886 - - - -

688X 8530 Payments in accordance with trust agreements 6887 - - - - 688X 8540 Distributions to shareholders 6888 - - - - 688X 8550 Administrative expense 6890 - - - -

Fund #98 – General Capital Assets

66XX 198 Capital Outlay Contra Expense33-general government 6100 1 100 - - 66XX 298 Capital Outlay Contra Expense-public safety 6200 1 120 - -

66XX 348 Capital Outlay Contra Expense-highways and streets 6300 1 130 - -

66XX 398 Capital Outlay Contra Expense-sanitation 6390 1 139 - -

33 The contra account is for those counties that use the general capital assets fund #98. The amounts expended on capital purchases are mirrored in this fund so that when they are combined with the actual expenditures in the governmental funds for the government-wide presentation they will offset. (The effect will be to eliminate capital outlay expenditures for the government-wide presentations. The OSA trial balance package does not use this method and therefore these accounts do not have an OSA classification code.


Page 41


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

66XX 448 Capital Outlay Contra Expense-human services 6400 1 140 - -

66XX 498 Capital Outlay Contra Expense-health 6480 1 148 - -

66XX 548 Capital Outlay Contra Expense-culture and recreation 6500 1 150 - -

66XX 698 Capital Outlay Contra Expense-conservation 6600 1 160 - -

66XX 748 Capital Outlay Contra Expense-economic development 6700 1 170 - -

66XX 6790 Capital Outlay Contra Expense-general use assets 6790 1 175 - - 6850 146 Depreciation-general government 6100 1 100 - 100 6850 246 Depreciation-public safety 6200 1 120 - 150 6850 346 Depreciation-highways and streets 6300 1 130 - 200 6850 396 Depreciation-sanitation 6390 1 139 - 250 6850 446 Depreciation-human services 6400 1 140 - 300

6850 496 Depreciation-health 6480 1 148 - 350 6850 546 Depreciation-culture and recreation 6500 1 150 - 400 6850 646 Depreciation-conservation 6600 1 160 - 450 6850 746 Depreciation-economic development 6700 1 170 - 500 6850 756 Depreciation-unallocated 6750 1 175 - 550

Proprietary Funds’ Revenues, Expenses, Other - 9000 Total Operating Revenues - - - - 9X134

5500 9010 Charges for services (proprietary) 5500 3 2XX - 9X1 5500 9014 Net charges for services 5500 3 2XX - 9X1

34 For the OSA trial balance the middle number is based on which enterprise fund it is. Therefore, 901 would be the first enterprise fund; 911 would be for the second enterprise fund.


Page 42


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5500 9015 Patient service revenue 5500 3 2XX - 9X1 5100 9019 Licenses and permits 5100 3 2XX - 9X1 5800 9020 Program packages 5800 3 2XX - 9X1 5800 9025 Resale 5800 3 2XX - 9X1 5500 9030 Premiums 5800 3 2XX - 9X1 5800 9035 Miscellaneous (proprietary revenue) 5800 3 2XX - 9X1 6100 9050 Personal services 6910 1 2XX - 9X0 6200 9060 Other services and charges 6930 1 2XX - 9X035 6400 9062 Supplies 6920 1 2XX - 9X0 6150 9066 Employee benefits 6915 1 2XX - 9X0 6000 9800 Nursing Home enterprise fund expenses 6900 1 201 - 9X0 6000 9800 Public health enterprise fund expenses 6900 1 211 - 9X0 6000 9800 Nursing Service enterprise fund expense 6900 1 221 - 9X0 6000 9800 Solid Waste/Landfill enterprise fund expenses 6900 1 231 - 9X0 6000 9800 Family service center enterprise fund expenses 6900 1 241 - 9X0 6000 9800 Federal Jail enterprise fund expenses 6900 1 251 - 9X0 6000 9800 Juvenile center enterprise fund expenses 6900 1 261 - 9X0 6000 9800 Hospital enterprise fund expenses 6900 1 271 - 9X0 6000 9800 Other enterprise fund expenses 6900 1 281 - 9X0 6850 9110 Depreciation 6950 1 2XX - 9X0

Nonoperating revenues (expenses)

35 See footnote 33.


Page 43


COFARS

IFS Object Range1

OSA TB/FS Acct Nr.2

Account Name

G/W Row

ACT COL

ACT ROW

N/A ROW

OSA Class. Codes

5010 9205 Property taxes 7010 7 400 - 984 5200 9210 Intergovernmental 7200 4 or 5 2XX 9XX

5200-5400 9215 Operating grants 7200-7400

4 2XX - 9X2

5280 9220 Local grants 7280 4 or 5 2XX - 9XX 5700 9225 Interest income 7700 7 470 - 988 5750 9230 Contributions and donations 7750 7 475 - 986 5750 9235 Restricted gifts and bequests 7750 4 or 5 2XX - 9XX 67XX 9240 Interest expense 8720 1 2XX - 9X0 5920 9245 Gains on disposal of assets 7920 7 492 - 994

5920 9245 Loss on disposal of capital assets 7920 1 2XX - 9X0 Proprietary Funds’ Net Assets-Operating Statements

3XXX 9400 Net Assets - January 1 39XX 7 9XX - - 3XXX 9500 Restatement/Prior period adjustment 39XX 7 9XX - - 3XXX 9600 Net Assets - January 1 as restated 39XX 7 999 - 999 3XXX 9700 Net Assets - December 31 39XX 7 ? - -

On the following pages are the financial statements that can be prepared and printed using IFS. On these statements the different fields are identified to provide some guidance on how these different fields are presented in the financial statements.


Page 44


Government-Wide Statement of Net Assets Fund Types36 01, 02, and 05 03 and 05 09 Primary Government Governmental Business-Type Component Activities Activities Total Units ASSETS

Cash and cash equivalents Investments Receivables (net)

Internal balances Inventories Non-depreciable--land and infrastructure

Depreciable buildings, property, and equipment, net

Government-Wide Row Field Range 1000-1999

Capital assets, net Total assets LIABILITIES

Accounts payable and accrued expenses Deferred revenue Long-term liabilities:

Due within one year Due in more than one year


Total liabilities NET ASSETS Invested in capital assets, net of related debt

Restricted for: Capital projects Debt service

Community development projects Other purposes Unrestricted (deficit)


Total net assets

36 For IFS reports fund type does not refer to the accounting classification, but rather a field that identifies the column that the different funds are included within on the financial statement report. See fund type discussion above.


Page 45


Government-Wide Statement of Activities Activity Column 1 37 3 4 5 6 7 8

Program Revenues Changes in Net Assets Operating Capital Primary Government Fees, Charges Grants and Grants and Governmental Business-Type Component Functions/Programs Expenses Fines and Other Contributions Contributions Activities Activities Total Units Primary government: Governmental activities: General government Public safety Public works Human services Health Conservation Culture and recreation Interest on long-term debt Total governmental act.

Activity Row Field Range 100-199 Fund Types 01, 02

Business-type activities: Nursing home Nursing services Total business-type act.

Activity Row Field Range 200-299 Fund types 03, 04

Total primary government Component units: Landfill Housing and redevelopment Total component units

Activity Row Field Range 300-399 Fund Type 09

General revenues: Property taxes Other taxes Grants and contributions not restricted to specific programs Investment earnings Miscellaneous Special item--gain on sale of park land Transfers Total general revenues, special items, and transfers

Activity Row Field Range 400-499

Change in net assets

Net assets—beginning Activity Row 999 Net assets—ending

37 Not shown in this example is the column for allocating indirect expenses. This column is number 2 and is not shown to save space.


Page 46


Governmental Funds Balance Sheet

Fund Type 0138 01 01 01 02 Permanent Other Total Human Public Improvement Governmental Governmental General Services Works Projects Funds Funds ASSETS Cash and cash equivalents Investments Receivables, net Due from other funds Receivables from other governments Loans receivable Inventories

Government-Wide Row Field – Government Range 1000-1999

Total assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Due to other funds Payable to other governments Deferred revenue


Total liabilities Fund balances: Reserved for: Inventories Noncurrent amounts due from other funds Encumbrances Debt service Other purposes Unreserved Unreserved, reported in: Special revenue funds Capital projects funds


Total fund balances Total liabilities and fund balances

38 Each major fund is type 01 and is given a separate column.


Page 47


Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance Fund Type 0139 01 01 01 02 Permanent Other Total General Human Public Improvement Governmental Governmental Fund Services Works Projects Funds Funds

REVENUES:

Taxes

Fines and forfeitures

Licenses and permits

Intergovernmental

Charges for services

Investment earnings

Miscellaneous

Government-Wide Row Range 5000-5999

Total revenues

EXPENDITURES:

Current:

General government

Public safety

Public works

Human services

Health

Conservation

Culture and recreation

Debt service:

Principal

Interest and other charges

Capital outlay

Government-Wide Row Range 6000-6999

Total expenditures

Excess (deficiency) of revenues over

Expenditures

39 Each major fund is type 01 and is given a separate column.


Page 48


Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance (Continued)

OTHER FINANCING SOURCES (USES):

Refunding bonds issued

Capital-related debt issued

Payment to bond refunding escrow agent

Discount on bonds issued

Transfers in

Transfers out

Total other financing sources and uses

SPECIAL ITEM:

Proceeds from sale of park land


Total other financing sources (uses) and

special items

Net change in fund balances

Fund balances--beginning Government-Wide Row Field 9000

Fund balances—ending


Page 49


Proprietary Fund Statement of Net Assets Fund Type 03 04 05 Enterprise Funds Solid Waste Other Internal Service Landfill Enterprise Totals Funds ASSETS: Current assets: Cash and cash equivalents Investments Receivables, net Due from other governments Total current assets Noncurrent assets: Restricted cash and cash equivalents Capital assets: Land Buildings and equipment Less accumulated depreciation


Capital assets, net

Total noncurrent assets

Total assets

LIABILITIES: Current liabilities: Accounts payable Compensated absences Bonds, notes, and loans payable Total current liabilities Noncurrent liabilities: Compensated absences Claims and judgments Bonds, notes, and loans payable


Total noncurrent liabilities

Total liabilities

NET ASSETS: Invested in capital assets, net of related debt Restricted for debt service Unrestricted


Total net assets


Page 50


Proprietary Fund Statement of Revenues, Expenses, and Changes in Net Assets

Fund Type 03 04 05 Enterprise Funds Solid Waste Other Internal Service Landfill Enterprise Totals Funds Operating revenues: Charges for services Miscellaneous


Total operating revenues

Operating expenses: Personal services

Contractual services Utilities

Repairs and maintenance Other supplies and expenses

Insurance claims and expenses Depreciation


Total operating expenses

Operating income (loss)

Nonoperating revenues (expenses): Interest and investment revenue Miscellaneous revenue

Interest expense Miscellaneous expense

Total nonoperating revenue (expenses) Income (loss) before contributions

and transfers Capital contributions

Transfers out


Change in net assets

Total net assets--beginning Government-Wide Row Field 9000 Total net assets--ending


Page 51


Fiduciary Funds Statement of Fiduciary Net Assets Fund Type 06 07 08 Private- Purpose Investment Agency Trust Trusts Funds ASSETS: Cash and cash equivalents

Receivables: Interest and dividends

Other receivables Total receivables

Investments, at fair value: U.S. government obligations

Municipal bonds Other investments


Total investments

Total assets

LIABILITIES:

Accounts payable

Refunds payable and others Government-Wide Row Field Range 2000-2999

Total liabilities

NET ASSETS:

Held in trust for participants

and other purposes Government-Wide Row Field Range 3000-3999 None


Page 52


Fiduciary Fund Statement of Changes in Fiduciary Net Assets Fund Type 06 07 Private-

Purpose Investment

Trusts Trusts

ADDITIONS:

Contributions from participants

Trust deposits

Investment earnings:

Net (decrease)

in fair value of investments

Interest

Total investment earnings

Less investment expense


Net investment earnings Total additions DEDUCTIONS:

Distributions

Payments in accordance with trust agreement

Administrative expenses


Total deductions Change in net assets

Net assets--beginning of the year Government-Wide Row Field 9000

Net assets--end of the year

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