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Chapter 8 Chart of Accounts - Office of the State Auditor

1. A n e After the Delete option is selected the Confirm nae Codes Delete screen will appear see below left Click on the Yes button to delete the Program Code You will then receive a screen message that indicates the Program Code was deleted see below right Click the OK button to complete the process Office of the State Auditor CTAS User Manual 8 62 Chart of Accounts Export the List of Program Codes To export the list of Program Codes click on the apon to CSV button on the Chart of Accounts screen x lt j T Accounting Payroll Investments Indebtedness Reports Admin Help Exit 7 A d 88 6 62 4T 4 Receipts Claims Disbursements Budget Cash Chartof Vendors 4 Accounts 4 4 4 eee f Chart of Accounts 4 9 41 PM AEN VIE TUR Re D a x Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 4 Program Codes New Program Code i Code Ww Description 4 Y m Active yu EFF 123 New Program Code Dunen moda Dare a A Windows file explorer window appears that allows selection of the folder where the exported file will be stored a9 Save As E ee D sn gt Computer Local Disk C Temp CTAS gt Seo Organize v New folder Recent Places Name i Date modified K STG 4 Current Opportunities s
2. Accounting Payroll Investments Indebtedness I Reports Admin Help Exit 7 i I I l 7 Receipts Claims Disbursements Budget Cash Chartof Vendorg Accounts I 7 Chart of Accounts Funds F3 Account Numbers F4 ObjectCodes F5 Program Codes Object Codes New Object Code 4 G z FB I Code v Description d YH Active yu 100 I Wages and Salaries 7 v E 101 l Wages and Salaries Full time Employees Regular vi 42 102 Wages and Salaries Full time Employees Overtime ja a a 4a 103 l Wages and Salaries Part time employees A me a x 104 l Wages and Salaries Temporary Employees Regular 7 a 105 v Wages and Salaries Temporary Employees Overtime 4 F Ri Extra Labor ad ba 2006 Payroll Contrib E 4 109 2006 State Aideeeee F 110 Other Pay Ke a a 111 Other Pay Severance a 112 State WIH pia a 4 113 Fed WH a a 114 Fire Relief Contribution Ki E ta 115 PERA Aid Year 2004 7 F p 116 Employee Recognition lt E 42 120 Employer Contributions for Retirerpent v p 121 Employer Contributions for Retip ment PERA Contributions F 4a 122 Employer Contributions for Refirement FICA Contributions F 4a 123 Employer Contributions for Retirement Police Pension Contributions F 4a 124 Employer Contributions foy Retirement Fire Pension Contributions E 125 NCPERS Group Life Ing F 126 Medicare ri 3 127 CHILDSUPPORT E iM 130 Employer Paid y
3. Account Numbers New Account Number Number V Description 30851 Cable TV Standard Services Lh t E Taxes General Property Taxes Property Taxes Current Ad Valorem Taxeses Deliquent Ad Valorem Taxes Mobile Home Taxes Fiscal Disparities Tax Increments Taxes General Sales and Use Taxes Tax Locals Local Tax City Sales Taxes Taxes Selective Sales and Use Taxes Hotel Motel Tax Sales Tax refund Ind Water Tre Taxes Imposed and Approtioned by the Counties Gravel Tax Taxes Other Settlement 2006 PILOT Franchise Taxes Street Tax Settlement EDA Tax Settlement Special Assessment Settlement 2007 Allocation ESI ES BES SSB E31 S S R888 8000088 a p az d B 4 d 4 d d d d d d 4 d d d d d d d d LES E Office of the State Auditor CTAS User Manual 8 26 Chart of Accounts Adding a New Account Number continued After the New Account Number tab is selected the New Account Number screen will appear p m e CTA caja Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts i 5 57 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 Account Numbers New Account Number New Account Number Number v Active Click here if you want to generate Account from wizard Description Save
4. ETT NEL e Afterthe Active option is chosen the Object Code activation confirmation screen appears Click on the OK button Office of the State Auditor CTAS User Manual 8 53 Chart of Accounts Activate and In Activate Object Codes continued To in activate an Object Code highlight the Object Code and click on the In Active button 1 EX x n Hau __ CTAS 4A i Accounting Payroll Investments Indebtednest Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Verldors Accounts I Chart of Accounts 9 35 PM Funds F3 Account Numbers F4 Object Codes F5 Program Cqdes F5 ObjectCodes New Object Code I Code i V Description Y Active Yu 9g 100 l Wages and Salaries A Fi E 101 l Wages and Salaries Full time Employees Regular v E p 102 l Wages and Salaries Full time Employees Overtime F F 4a 103 Wages and Salaries Part time employees ry p 104 i Wages and Salaries Temporary Employees Regular E 4a 105 I Wages and Salaries Temporary Employees Overtime F 4 106 Extra Labor E 4j 108 2006 Payroll Contrib ig F 109 I 2006 State Aideeeee 7 E p 110 l Other Pay F a 111 l Other Pay Severance ra F 4a 112 I State WI H 4 F 4 113 l Fed WH F a 114 i Fire Relief Contribution F 4 115 I PERA Aid Year 2004 7 F Employee Recognition F bun Employer Contributions for Retirement 4 121
5. E CHA LL mL s Accounting Payroll Investments Indebtedness Reports Admin Help Exit M Sea s 68 Receipts Claims Disbursements Budget Cash Chartof Vendors j Accounts Chart of Accounts p Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 2 Funds New Fund p Number Y Description if 100 General Funds v 200 Special Revenue Fund id vi 4a 201 Road and Bridge VJ 4a 202 Federal Community Defelopment Block Grants 7 x 211 Librarytest a 4a 212 Municipal State Aig Street Maintenance Optional a a 213 Public Housing Zptional 7 220 Ambulance Fupd 7 4 224 Shade Tree Disease Control Optional F 4a 225 Community Development v 250 Community Center Fund F 7 a 275 EDA FUND F 300 Debt Service Fund F 4 400 Capital Projects Fund v x 401 General Capital Projects 7 p 402 Municipal State Aid Streets Construction E 403 m Open Spaces Acquisition Optional F p 204 Park Acquisition and De pment 0 a p 405 Tax Increment Financing Projects a 406 hi Cap Proj Assist Livings F 407 2009 Utility Imp Prog Fnd a 4a 500 ki Permanent Funds F 501 Perpetual Care F 42 600 z Enterprise Fund V 601 l l Water fv A Save As window appears that allows selection of the location where the exported file will be saved New folder SSIS Project Date modified i Pictures No items match your search 159 Libraries E Documents a Mu
6. Program Codes F5 Funds New Fund p Number ji TH Description V4 Active TH 1 4 100 General Funds l F pg 200 3 Special Revenue Fund lt tt i F a X rj Road and Bridge p 202 Federal Community Development Block Grants ED uu F i i eyed ooo o AG A I p 212 Fi Municipal State Aid Street Maintenance Optional i F k n CT S i im LN Ta i See Dess Cot Oial n a 250 bi Communiby Center Fund v F b p ale EDA FUNC a a 30 n Debt Service Fund F a 400 H Capital Projects Fund p 401 ri ar a ai General Capital Projects F g 402 i M cS Municipal State Aid Streets Construction F p 4 O Aa Open Spaces Acquisition Optional F p4 d Park Acquisition and Development Optional F 4 405 a D Tax Increment Financing Projects F a 4 C Ps Cap Pj Assist Livins a go A i tal a ga 500 a Permanent Funds amp 501 hi Perpetual Care F 4 Enterprise Fund Water Lam aeta Office of the State Auditor CTAS User Manual 8 12 Chart of Accounts Changing a Fund continued After the Edit option is selected the Update Fund screen will appear y A aum CTA Se Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts 5 48 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F5 Funds New Fund EditFund 275 X Update Fund Number 275 Active Description EDA FUND S Ca
7. 220 Ambulance Fund ad 4 224 Shade Tree Disease Control Optional p 225 Community Development v x 250 Community Center Fund a 275 EDA FUND 300 Debt Service Fund 7 400 Capital Projects Fund v 401 General Capital Projects 4 402 Municipal State Aid Streets Construction 403 Open Spaces Acquisition Optional bab Park Acquisition and Development Optiona p 405 Tax Increment Financing Projects 406 iA Cap Proj Assist Livings 4 407 2008 Utility Imp Prog Fnd x 500 A Permanent Funds V 501 Perpetual Care 600 X Enterprise Fund 2 601 E Water v 1 Mew Edit 2 Delete 3 Export to CSV ps 4 Active 5 In Active N e To delete a fund highlight the fund and click the Delete button Note You can only delete a fund if it has not been used in any transactions e After the Delete option is selected the Confirm Fund Delete screen appears see below left Click on the Yes button to delete the fund e You will then receive a screen message see below right that indicates the fund was deleted Click the OK button to complete the process Office of the State Auditor 5 51 PM CTAS User Manual 8 14 Chart of Accounts Export the List of Funds To export the list of funds click on the Export to CSV button on the Chart of Accounts screen H ap
8. Assist Livings 407 2009 Utility Imp ProgFnd 500 Permanent Funds 501 Perpetual Care 600 Enterprise Fung E ad 3 A 8 EUM EO 03 s 79 3 53 SS 53 E3 ISI SI e After the Active option is chosen the fund activation confirmation screen appears Click on the OK button Office of the State Auditor CTAS User Manual 8 16 Chart of Accounts Activate and In Activate Funds continued To in activate a fund highlight the fund and click on the In Active button ie eee 1 Lu a _ Accounting Payroll Investments Indebtedness Reports Adrgin Help Exit I AE 5 Haag I Receipts Claims Disbursements Budget Cash Chartof Vendors I Accounts l Ds Chart of Accounts 5 54 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F5 I Funda New Fund V Number Ya Description I Active 100 General Fund iz m Eit Special Revenue Fund bani Road and Bridge 202 Federal Community Development Block Grants F7 4 211 Librarytest 1 E 212 Municipal State Aid Street Maintenance Optional X 7 p 213 Public Housing Optional 1 F 220 Ambulance Fund E E aiz Shade Tree Disease Control Optional em Fi p 225 Community Development 1 v 4a 250 Community Center Fund ATE 5 F 4a 275 EDA FUND 1 a 300 Debt Service Fund joma F x 400 Capital Projects Fund 7 4a 401 General
9. Chapter Chart of Acco This Page Left Blank Inte ally CTAS User Manual 8 1 Chart of Accounts Introduction The Chart of Accounts provides a systematic means by which a local government codes its financial transactions Coding is the use of numerical designations in lieu of words or names for the identification of specific funds or accounts The Chart of Accounts is divided into five elements which include 1 the funds 2 the revenue receipt accounts 3 the expenditure disbursement accounts 4 the Object Code classifications and 5 Program Codes Your Chart of Accounts should be designed to capture the financial information you need in order to keep track of your financial data and make good financial decisions In deciding what to include in your Chart of Accounts you will want to consider each of the following questions e What reports do you want to prepare e What financial decisions evaluations and assessments do you want to make on a regular basis e What level of detail do you require Note CTAS requires you to use the Chart of Accounts as defined in publication Minnesota City and Town Accounting and Financial Reporting Standards Uniform Chart of Accounts published by the Office of the State Auditor See Appendices The basic account structure has four dimensions fund account Object Code and Program Code Three digits are assigned to the fund five to the account three to the Object Code a
10. al Eeaday re Dortbchors ka Herbert ber Frar Lonnbsohons ade Emplaye Pid Iruranee 131 Bunk 138 J n 131 N Eesplepe Fad ir amp uranes Health nd Espira Pid ouan amp Denzal an di Eesplepe Fed lreuranen Life ay 1M M Espiri Feed lreuranen Desebslity an 135 i7 Esgin Fud lr amp uranen Medicare a 18 X Urges eni Ccrrspee aah 147 high 1 3 a 141 Linsen mit Compeetaiaticn oe cance Prerana ms N Unernple mat Copan Band Parar ms 5 N Wakena Compensated 151 Hegh 159 X p 151 eres Carpena Wut aoc Prienai p M cake Compensar Parafii Poryrreta a 10 p Lisbiity lraburanes Fo rmpley ess a a 161 Linkalrty liturgica fer Dingoes liuranda Premiuma a 170 Engl Pad lipana Tax a 171 Dapit Pad Fadel lanari Tax a liz X Erlass Pd Stats Income Tai a 2 NX OFFICE SUPPLIES 201 hicap 202 x 4l Vice Succlieg Acca bones ntaplers pared Mearpecers etc e x Mice Supplies Duplicating and Copying Sucplies E OX Sucplies Printed Forma and Paper oe d rm a Crvelopes md Letier eazs a i OHice ayeplies Grating Supplies a WE Office Sugplies Microfilm Supplies o 2 Office Suje Training and kamatoa Supplies F i P 1 Viaw Tdit ZiDdem Weert CSV 4 Active B kv Activey E Fisioa SS e ey WS a _ e Todelete an Object Code highlight the Object Code and click the Delete button After the Delete option 1s select
11. e Click the Save button to add the new fund Office of the State Auditor CTAS User Manual CLAS User Manual 0 0 0 0 0 0 0 0 0 0 0 87d Chart of Accounts Adding a New Fund Using the Fund Wizard In CTASv8 a new fund can be added using a wizard that guides the user through a series of questions to understand the nature of the fund being added At the end of the wizard the application provides a Fund Number to be added After the New Fund tab is selected a New Fund screen will appear allowing you to enter the information for the new fund An example of the New Fund screen is shown below y7 lt o CTA u cis Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts l 5 33 PM Funds FJ Account Numbers F4 Object Codes F5 Program Codes F5 lect Funds New Fund New Fund Number 7 Active Glick here if you want to generate Fund from wizard Description Y Save Cancel Y Y Y Y When the New Fund screen appears corhplete the following steps e Choose the option to generate Fund from wizard Office of the State Auditor CTAS User Manual 8 8 Chart of Accounts Adding a New Fund Using the Fund Wizard continued Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts ERR RES Cha
12. 142 Unemployment Compensation Benefit Payments 150 Workers Compensation 151 Worker s Compensatoninsurance Premiums 192 Worker s CompensationBenefit Payments 155 Firemens Salary 160 Liability Ins urange for Employees 161 Liability Insurance for Empleyeesnsurance Premiums 170 Wedi care Insurance 160 Employee WH insurance Supplies 200 Office Supplies 201 Office supplies amp ccessornes staplers pendl sharpeners Etc Office of the State Auditor CTAS User Manual 8 58 Chart of Accounts Program Codes Introduction Program Codes are designed to track an activity across funds Account Numbers and Object Codes By assigning a Program Code you will be able to print a report the shows all revenues received and all expenditures made for a coded activity Program Codes are not required when entering transactions In addition the Chart of Accounts does not have defined Program Code numbers you can assign numbers to meet your needs Chart of Accounts Adding a New Program Code To add a Program Code click on the Program Codes F6 tab on the Chart of Accounts screen Next click on the New Program Cod tab m 1 1 Ld 4 e t A CTA S EXE x 4 E it Chart of Accounts 2 c K Funds F3 Account Numbers F4 es Codes F5 Program Codes F6 Program Codes New Program Cod Code W Description We Active Y a 1 DWew dt 2Beee 3EweortecsV 4 Active Se R
13. 20 Chart of Accounts Printing a List of the Funds continued e After clicking on the Printer icon the Print screen appears Select Printer duh HP LaserJet 4250 PCL6 Location Comment PDF Document Creator Page Range All Selection Pages e By clicking the Pages radio button you can choose to print only certain pages of the report The Number of copies box allows you to enter the number of copies you would like printed After selecting the printer details click on the Print button to begin printing the report A sample of the report appears on the next page Office of the State Auditor CTAS User Manual 8 21 Chart of Accounts Printing a List of the Funds continued Sample Chart of Accounts Funds Report Hew Township Chart of Accounts Funds Hum ber 100 General Funds 200 Special Revenue Fund 201 Road and Bridze 225 Community Development 400 Capital Projects Fund Sut Permanent Funds 600 Enterprise Fund 601 Water PU Internal serice Fund Office of the State Auditor CTAS User Manual 8 22 Chart of Accounts Account Numbers Introduction Revenue Receipt Accounts The primary classification of revenues is by fund and source Major revenue source classifications are taxes licenses and permits intergovernmental revenues charges for services fines and forfeits special assessments and miscellaneous revenues The revenue account source code is used to identify the source of the reve
14. 42 120 Bolo Contributions for Retirement Iv 4a 121 Employer Contributions for Retirement PERA Contributions F 4a 122 Employer Contributions for Retirement FICA Contributions a 42 123 Employer Contributions for Retirement Police Pension Contributions a 4a 124 Employer Contributions for Retirement Fire Pension Contributions 125 NCPERS Group Life Ins F 126 a Medicare E aj 127 v CHILD SUPPORT F 130 Employer Paid Insurance v Ee 6 Refresh Cao eos A Windows file explorer window appears that allows selection of the folder where the exported file will be stored EA X T Recent Places Date modified N STG j Current Opportunities stg del d CTAS Local Copy d CTAS STG Shared Drive do SSIS Project Pictures E Account Numbers csv 6 11 2014 2 38 PM Libraries Documents A J Music H Filename CERTE v Hide Folders Save 1 l 1 Choose the location where the file will be saved and click the Save button Office of the State Auditor CTAS User Manual 8 52 Chart of Accounts Activate and In Activate Object Codes In CTASv8 users can activate or in activate Object Codes available in the application Only active Object Codes will be included in drop down lists throughout the application To activate a fund highlight the Object Code and click the Active button I I P m ven QuxGEmen m em Ml dl A SEE lol
15. Capital Projects F 402 Municipal State Aid Streets Construction hi a 403 Open Spaces Acquisition Optional ry p 404 Park Acquisition and Development Optional x F 4a 405 Tax Increment Financing Projects F 406 Cap Proj Assist Livings a a 407 2009 Utility Imp ProgFnd 4 F 4 500 Permanent Funds 7 501 Perpetual Care ji aI TEENS F 600 Enterprise Fund v 601 Water P v R i stg DVewt 2 Delete cv TAM e After the In Active option is chosen the fund in activation confirmation screen appears Click on the OK button Office of the State Auditor CTAS User Manual Chart of Accounts Printing a List of the Funds 8 17 Accounting Payrall Investments Indebtedness Reports Admin Help Exit Financial Tax Payroll Year Investments Indebtedness Reports Filing to Date Accounting Employee Investments Indebtedness Chart of Accounts v A N 5 55 PM a Report Name Account Numbers Funds Object Codes Program Codes Office of the State Auditor CTAS User Manual Chart of Accounts Printing a List of the Funds continued 9 18 A Reports screen will appear listing the four reports that can be printed in this section To print a list of the funds highlight the funds and click the Run button ptem CI mm mn le a za Accounting Payrall Investmen
16. Chartof Vendors Accounts Chart of Accounts i 9 27 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F5 Object Codes New Object Code New Object Code Number J Active Glick here if you want to generate Object Code from wizard Description Save Cancel gt Y Y Y Y When the New Object Code screen appears complete the following steps 90 characters Enter the name of the object code in the Description box The name is limited to e e Enter the new object code in the Number box For CTAS to run properly the object code must be three digits 100 999 Click the Save button to add the new Object Code Office of the State Auditor CTAS User Manual 8 45 Chart of Accounts Adding a New Object Code Using the Objec Code Wizard t In CTASv8 a new Object Code can be added using a wizard that guides the user through a series of questions to understand the nature of the Object Code being added Toward the end of the wizard the application provides an Object Code number to be added After the New Object Code tab is selected a New Object Code screen will appear allowing screen is shown below you to enter the information for the new Object Code An example of the New Object Code Investments CTAS a Reports Admi 0 lt Indebtedness Receipts Claims Disbursements ae Help Exit Budget Cash Chartof Chart of Accounts ccoun ts Funds F3 Accoun
17. Code Object Codes F5 Program Codes F6 9 32 PM V Description Y Active Y New Object Code Listed above are the Object Codes currently available in the system for your selected criteria If these do not meet your needs you can create a new Object Code using the form below Number 421 V Active Description b i Save Y Cancel e The final step of the Object Code wizard appears that e o Liststhe Object Codes in the Object Code group that are already available in the application for the selected criteria 1 O Presentsa New Object Code screen with an Object Code number populated Ifthe listed Object Codes do not meet your needs you can create a new Object Code from the New Object Code screen by completing the following steps o Enter the name of the Object Code in the Description box An Object Code name is limited to 90 characters o Click the Save button to add the new Object Code Click the Cancel button if you have located an Object Code that you can use and would like to suspend the Object Code creation process Office of the State Auditor CTAS User Manual 8 48 Chart of Accounts Changing an Object Code To change an Object Code highlight the Object Code you wish to change and click the View Edit button on the Chart of Accounts screen er AA 0 M 2i Accounting fimt drrsest mener Ipdetitecness Reports cirin
18. Employer Contributions for Retirement PERA Contributions 4 F 122 Employer Contributions for Retirement FICA Contributions F 4a 123 Employer Contributions for Retirement Police Pension Cofiri butions F 4a 124 Employer Contributions for Retirement Fire Pension Cgntributions F 125 NCPERS Group Life Ins n F 4a 126 Medicare 4 F a 127 CHILD SUPPORT 2 E 130 Employer Paid Insurance y v 3EpottoCSV 4 Active e After the In Active option is chosen the Object Code in activation confirmation screen appears Click on the OK button Office of the State Auditor CTAS User Manual 8 54 Chart of Accounts Printing a List of the Object Codes To print a list of the Object Codes click on the S port tab from the Task Bar then select the Chart of Accounts icon Accounting Investments Payroll Indebtedness amp s s astanada a 6 Receipts Claims Disbursements Budget Cash Chartof Vendors Financial Tax Payroll Year Accounts Reports Filing Accounting Reports Admin Help Exit Investments Indebtedness to Date Employee Investments Indebtedness Report Name a N ss m Funds Object Codes Program Codes Chart of Accounts A Reports screen will appear listing the four reports that can be printed from this section To print a list of Object Codes highlight Object Codes and click the Run button Office of the State Auditor CTAS User Manual 8 55 Chart
19. Expenditures are to be classified according to character function or program activity and object The expenditure accounts provide the classification by function and activity and the Object Code provides the character and object classification This method of describing expenditures use of both expenditure accounts and Object Code permits analysis and aggregation of data in different ways and for different purposes The primary classification of expenditures is by function and activity The major functions and sub functions in the Uniform Chart of Accounts are General Government Health City Council Town Board Health Mayor City Town Clerk Culture Recreation Financial Administration Recreation Personnel Administration Parks City Town Hall Libraries Public Safety Conservation of Natural Resources Police Fire Urban and Economic Development Ambulance Urban Redevelopment and Housing Building Inspection Economic Development Civil Defense Animal Control Debt Service Principal Payments Public Works Interest Payments Highways Streets and Roadways Miscellaneous sanitation n Office of the State Auditor CTAS User Manual 8 24 Chart of Accounts Account Numbers Introduction continued For more information on Account Numbers and the assigned numbers see the publication Minnesota City and Town Accounting and Financial Reporting Standards Uniform Chart of Accounts published by the Office of the State Auditor For a pdf copy of th
20. MR 46305 HRA 46505 EDA 47110 Bond Prindpal 47120 Other Debt Prindpal 47210 Interest Bonds 47220 Interest Other Debt 47701 Principal Payments Refunded Bond 49010 Cemetery 49210 Retirement and Pension Contributions Unallocated 49240 Insurance Unallocated 49760 Mi sc Exp 49305 Other Finandng Uses 49350 Purchase of Investments 49360 nterfund Transfer Out 49440 Water Utilities Administration and General 49451 Sewer Maintenance 49490 Sewer Utilities Administration and General 49505 Transit 49810 Airports Fields Rurnvays and Ramps 49980 Proprietary Funds Interest pense Office of the State Auditor CTAS User Manual 8 41 Chart of Accounts Object Codes Introduction In addition to the function activity classification expenditures should be classified according to object class The object indicates the type of item purchased or service obtained The four major classifications by object class are e Personal Services This category includes expenditures for salaries wages and related employee benefits provided for all persons employed by the city including elected officials Employee benefits include employer contributions to a retirement system insurance sick leave severance pay and similar benefits e Supplies This category includes articles and commodities which are consumed or materially altered when used such as office supplies operating supplies repair and maintenance supplies and smal
21. Program Code and click on the In Active button i EE CAS A 7 A c nting Payroll Investments Indebtedness Reports Admin A Account Help Exit I 4 Seb sss I I l I l I I I I Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts Yu gt 9 41 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 Program Codes New Program Code YH Active 7 Yr Code V Description iL DVew eat 2 Delete 3 Export to CSV Adie NEIN 8 Refresh e After the In Active option is chosen the Program Code in activation confirmation screen appears Click the OK button All selected Program Code s have been Activated Y Office of the State Auditor CTAS User Manual 8 65 Chart of Accounts Printing a List of the Program Codes To print a list of the Program Codes click on the Reports tab from the Task Bar then on the Chart of Accounts icon r r os r iuf 7 Accounting Payroll Inv e Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors pae cial Tax Payroll Year Investments Indebtedness Accounts Reports Filing to Date Accounting Employee Investments Indebtedness Chart of Accounts AP WA 9 35 PM Report Name Account Numbers Funds Object Codes A Reports screen will appear listing the
22. Taxes Fi u 35 Garribhessg Tax y er u lA Feralbes geal Irterenl on Diels Fors 11207 Paus 27 282 u 7 Penalives med Indore on tel valore Tames Pe Ferkesec Tas Stole Spes 4 Pe Special Aaetsments 3155 Brough 317391 a 3x Prirezal on Gorcin Aaseaifumerts n i Penalnea ixl Iraia off Special aicinn n X LICENSES AND PERMITS a xu Bosse Labir gi enel Pedrita 32101 thecugh 32 156 a Xn dlonbolie Errefe n inb Had 4 Pubs phon Prodegessral and Cicxopational dirhama Mae Boscrun Litern ar Perii 32201 through 33033 y Piling Perras Fachoda morchaipen 7 Gi hasian Farms Fiamhnj Connachon Faris rinal Locnaasn Parking Parm ITERGGO ERNMENT AL FiVEHUES GF Federal IGA 33101 through Toga Federal Grats and Aids Federal Graia OETA Federal Graecis Commanty Development Black Gracia Federal rocis Erironmental Desslopmenm Aci Federal irmis Emergency Preparezneaa Emesgerz Farazemem Ad Federal Paymercs in Lieu of Taxes Federal Transporzason aid eec anae oae A Windows file explorer windows appears that allows selection of the folder where the exported file will be stored SES Date modified Ta Libraries C Documents No items match your search a Music E Pictures B Videos jE Computer amp Local Disk C ca HP TOOLS E Ea HP RECOVERY G File name Accoun Numbers csv Seve pe 1 1 1 1 1 Choose the location where the file will b
23. 1 Lis lricuracec fes ior iurtte Pr cuorri I 178 seii Pad lipa TA I 171 sp Ped Fanan lapsia Tax I a liz I Leyes Paid State Income Tie a 2 I OFFICE SUPPLIES 201 duosgh 207 y x Zl I ace Repi Accesecnes bapi perce changesners elc m ait I fice ppa Dipha and Conwy Appie p at I Ofice Supplies Primed Fara and Paper o d l fice Supplies imeapa md Leterbeada p oe I dice Supplies Broking Sapcdies m 2x I fice Supplies Monilla 5 poles a 2 v Oce Supplies Training anc lsafmactional Succes D MWew Tdi D Delete Jb Expert to CSV Ay Active iaaa E Fisfenah Office of the State Auditor CTAS User Manual 8 49 Chart of Accounts Changing an Object Code continued After the Edit option is selected the Update Object Code screen will appear s _ k Acco J Payroll Fetes Cl ibirari m u Cams Du enti reextments pdetriecireess dicen fart i T Reports ludat Chi Vendors h Chatel da Accountr Chart of Accounts AE 8 10 AM Punda EX o Assami Norbers Ff bjen Caden FS Penge Costes FG Libert Codes Mew Dipi Code Entel Opec Cato MU x Update Object Code 12 Number i2 Active Depen Wages end Salares Fuleme Empsoyeesreertise On the Update Object Code screen change the Object Code number and the description for Object Codes that are not categorized as Restricted or Predefined see CTAS Chart of Accounts When an object code is changed all transactions associated with the Object
24. ALMA te En MUSAE Re A URL RM AA M aana LIIPMEISIERIL MU ui S tbc MID DL N N N N N N N N N N N N N N N N a N Previous N Next Cancel CU N z X 4 N N Ns EN N x s gt 4 N D S hj N NY N N N N N N s S s EA C o a N 4 4 e s M f IN N N e Step 2 of the Fund wjzard appears that narrows down the Fund type that is typically used This is based on the selection made in Step 1 At this step the user can choose the Option that better describes how the fund will be used e Use the Previous and Next buttons to navigate through the wizard e Use the Cancel button to navigate back to the New Fund screen Office of the State Auditor CTAS User Manual 8 10 Chart of Accounts Adding a New Fund Using the Fund Wizard continued a 0 CTAS mmm C aA 00 0 EET Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chart of Vendors Accounts Chart of Accounts 5 47 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 Funds New Fund Number W Description W Active Tr ie b Special Revenue Fund 4a 201 Road and Bridge 202 Federal Community Development Block Grants 43 211 Librarytest 212 Municipal State Aid Street Maintenance Optional r 4a 213 Public Housing Optional 7 2 220 Ambulance Fund 7 4a 224 Shade Tree Disease Contro
25. COUNTS Definitions of Restricted Predefined and Recommended Numbers Restricted Numbers Cannot be migrated into or used in a transaction entry in CTASv8 Restricted numbers are considered Heading or Category separators The descriptions will match Chart of Accounts descriptions found on the Office of the State Auditor s website Predefined Numbers Numbers can be migrated into and used in a transaction entry in CTASv8 Fund Account and Object Code descriptions cannot be changed The descriptions will match Chart of Accounts descriptions found on the Office of the State Auditor s website Recommended Numbers Numbers can be migrated into and used in a transaction entry in CTASv8 Fund Account and Object Code descriptions can be changed Office of the State Auditor CTAS User Manual 8 43 Chart of Accounts Adding a New Object Code To add an Object Code click on the Object Codes F5 tab on the Chart of Accounts screen Next click on the New Object Code tab 4 1 4 E 4 m Indebtedness Reports Admin Ps Help Exit CHEN Accounting Payroll Investments 4 4 4 Receipts Claims Disbursements Budget Gash Chartof Vendors 2 7 4 E 4 Accounts dea ped Ed neue Chart of Accounts A A a 9 27 PM Funds F3 Account Numbers 84 Object Codes F5 Program Codes F6 y Object Codes New Object Code Wm Description Y Activ
26. Cancel To enter the information for the new Account Number complete the following steps e Enter the mew Account Number in the Number box The revenue receipt numbers are the 31000 59999 numbers and the expenditure disbursement account numbers are the 41000 49999 numbers e Enter the name of the account into the Description box The account name 1s limited to 90 characters Click the Save button to add the new Account Number Office of the State Auditor CTAS User Manual 8 27 Chart of Accounts Adding a New Account Number Using Account Number Wizard In CTASv8 a new Account Number can be added using a wizard that guides the user through a series of questions to understand the nature of the Account Number being added Toward the end of the wizard the application provides an Account Number to be added After the New Account Number tab is selected a New Account Number screen will appear allowing you to enter the information for the new fund An example of the New Account Number screen is shown below lt o a CTA s msl Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts 5 57 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F5 Account Numbers New Account Number New Account Number Number J Active Description Click here if you want to generate Account from
27. Code will reflect the new number To complete updating the Object Code click the Save button Office of the State Auditor CTAS User Manual 8 50 Chart of Accounts Deleting an Object Code The need to delete an Object Code could result from a decision that the Object Code was not needed after it was added or an Object Code was included as part of the Chart of Accounts when CTAS was installed and you will not use that Object Code Note You can only delete an Object Code if it has not been used in any transactions s SSC vem cs 0 1 L JE Lo E Rc Accounting Payroll reextments Ipdetrtedness Beports Arn but Bere Clave o Debunement ludat Cath Chatel Vendor Accounts SG AGE a ER BAM WP b Pinds E3 Amenunt Norbers FL Objet Cede FS Verrem Coses FG E b bpsctCnde Mes Object Coda a eee E MM ve Sein Ta a 100 ACE AND SALAME S 101 through boo Il a 101 Jegar med Salanes Ebbe Empipesa Pendlar BA bu 1 anes Gre Samer Eal Empiren m m3 Wages med Galine Hart nme Emrireues Er sagas med Ganes Temporary Emploi ess Hamlar a 10 Y ages med Salines Temporary Employees enea a l ther Pe 111 feregah 179 ani 1i Other Pry Seen u l Empire Lorinbubrons for Rete erent 17L ough T7439 ul M Espl Cuoninbeibora ba Peterrmerz FERA Ciriung u 1 s Erplapnes Loniiboberm ta Pebeerrent HA Deninbobons u 123 X beggars Coninbubora koi Pebeenert Police Persson Coninbulies
28. Parking ls it from another government entity Grants or Aids from Federal State County or Other Local Government Entities Is it a Charge for Service Charge for specific work performed by entity Gen Gov Public Safety Road and Bridge Other Charges Is ita Special Assessment a compulsory levy on selected properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties Is it a Fine penalties imposed for violation of laws or Forfeit confiscated deposits collection on a surety bond etc Is it a Other Revenue Interest Contribution and Donations from Private Sources Is it Other Financing Uses Interfund transfer sale of Investment sale of asset loan proceeds Previous Cancel e Step 3 of the Account Number wizard appears This narrows down the Account Number type that is typically used This is based on the selection made in Step 2 At this step the user can choose the option that best describes the use of this Account Code Office of the State Auditor CTAS User Manual 8 30 Chart of Accounts Adding a New Account Number Using Account Number Wizard continued ADE GUTA Bayiali ireren EPRE Ripon in E Wc equ lava Dhune Hurkpet Cah Chart of Nencdcam Aocpuntr Cham of Acxcuanntu gt TAI AM FIO Aiii Hamia 743 pe oue Weber Ae fucenunt Auries rk Fa Deepaa 505 0 0 05 ll 1 WB Nis TT ba a M
29. becet Cades 28 Benge Codes FE s x Accownd Muedews Hor Apogi Ieurmber Ebi Asteerl hamiri d Nn XE Humber To Deir To icva ra T i ra nme Toa R Ti m L5 gt City Sates Tia p I Gables Dalas ad Liga Taxaa FAN daria VIE a St s histaj Miotal Tx 3 a 4708 Y Tata impcasd and Appersoned Ey the Courtes J170 fucus JTS al Griva Tix Jj xu 4H Uter Ties 31801 fraugh E a HN Fracchige Taxes Jj a mim Gambling Tax a I T Penaas nod inseresi an Delirquert Taxes 110901 hraga F a 1H 4 Peraltees mcd hr sar an d valocem Taxes m Xx Forlated Tao Sale Spportonmencs n MS N Bresci nd damen umeris 35951 froogh 11398 e NX N Princieal on Specia Assessments m Nu Pensibes med Interest on Spece amp xssesscents p MD M LICENSES AND PEHNITS B MID M banes Lscenses end Permits 22701 theough T2591 B Ml n Alcoplw bera byes B Nl Haglth B 22150 E Pubbe iiris B NIB Proteagicral ard Cieeopabenal p T2170 Amme u NND Hon casness Licenses end Permits 32201 theaesh 33029 u NI Building Permes Exchodes parkni 1 m x aan haalari Perret a wA KT Erba Connecbon Permits a xm 4 Annal Looenaes y m xu Farior Perri o 22000 N IHTERGO ERNMENHTAL REVENUES IGRI a xu Fesberal A 3101 thigh 111553 a xm Prderal Gris pre Aids a aia M Faderal Guests CET sx x Frsberal Gim Certemraty Deeonkagenie t Fock Grants y an sen Friberal Genet Friii Dareia Get a 39150 Federal Giants Erreigeney Pneparednesa Erergerey Managem
30. but I Ea sas x asus I I Beceseti Qai Dibunement Hudget Cath Chwtel V ndon I Accounts I I l sx Chart of Accoupts l 6 05 AM Funes iEn Seedure Hicrmbers Fg Obiert Cede ES Benge Coes FEI Dbjact Codes aet Object Code i yp X i Code i 4 Descnpbon I Te Acme Tre a 0 I WEES ANC SALSE 101 through Poo a 101 winged mad Salaries Ecl tene Empise aen egular a ces sine Fawn pope OTT e Ut I iaces mend Danes art ore Empires E E a 1 nisge mud talarues Temporary Erny jers Bams Fi E i ages med Salgnes Temporar Employees henma Fl a T Otter Pey 107 rough 118 EI a 1i Die r Deanne s u uw I Epeye Loninbibona for Pebeement T Hough 1255 P a 121 I Empire Loninbobora tor Hebeenert PERS ConteiSutorns ul I Esplanes Conbinibegbeores for Febeerrent FICA Doninboborar amp ld I bop e Leninkbeteors ba Bebemrent Polos Persson Coninibuiross ay 44 I Fehr Tonnini bor Hebeomert ber Frera Loninbsohorns ax I Empiri Feed lruranee 131 fur 1358 F n 131 I Empir Pied liouarn Health nd I Eagle Fad lreuranes Denzal m 133 I Empir Fed lreuranen Life n dH I Epir Pid lreuranes Disskslity m 115 I Egira Fad lnurence Medicare sie I Urii Comper 14 1 ics 143 y a 141 I Liri Compaen labore Freiraum sl I nena Conmpetien Raed Parente ms 150 I Werke a Corgi as 151 thrash 153 3 gp 151 I Worker s Corrgosrin was iru wc Premera p 157 I ores Comparison Parei Farris gp 6 I Lisbity Ircuraescis fee rpder enn 3 16
31. d valionsm Teves 4 gt 3 je Spo Dabneuem Od harem Tees 4 E a MOX Moida Home Ta s m iis 4 Fiscal Caspanties 7 RI 4 Ta neranrenis 7 3 u i NO pta aemergi Sales and Use Tomos 31321 theeugh 11190 4 a 1A 4 Tex Local y au ix _ Special aversos Tua z Jj u 3 y Lily Babes T u 7 u iE 4 Selective Sales and Uae Taxes 31217 rough 395920 4 u e Hotel Mishel Tar 4 ul bu ay 31201 tard T ai 7 i a SEDO Las Tact 3107 Brough 31699 4 mn s Finclu Targa 4 y n sm Geriig Tax 7 y n a Pierusdtusa pad inte on Diiia Tanga 315207 ergs 31594590 7 ms ie Peale mad inter en cud valorem Taxes 7 a 3530 Forleied Tax Sele Spxustersmeres 4 j s ix Spec Al Cube rms 51251 through 311759256 ms iml Firoga cus Special Serre P s ix Fieri tii jud Lini ee on Spee Daci ict 7 ms W000 LICENSES AND PERMITS 4 p xnoo Bosse Laceroeen and Fermi 33 iGhtheeuch 32199 4 gp Xe Alexei Rewer mae I a Hu Haalth 7 gp W150 Pubit Utilities 4 s Xng Predas amp isnal and Cieccpatonal 4 a 4170 PT MU ru oe Au horiksrniss Licenses and Patents 3220 through 130291 e A Thalding Permis Exeludes rondha 7 y e X23 Ga inatllaticn Permits d e X1 Parking Conecion emi oe x Avimal Licenses El IPM Parking Permits 4 a xx INTERGOVERHMENTAL MeV DRUGS TR a Xn Federal IU TY thguch Tuo a MM Federal Grasis end gids 1 Vew Tdit BiDden GMpertecsv A Ane Ses e After the In Active option is chosen the Account Number in activation confirmation screen appear
32. e Chart of Accounts see www auditor state mn us other ctas docs ctas coa pdf See Appendices Reference the CTAS Chart of Accounts when creating or editing Chart of Account numbers See the CTAS Chart of Accounts at http www auditor state mn us other ctas docs ctas COA 2014 pdf See Appendices CTAS CHART OF ACCOUNTS Definitions of Restricted Predefined and Recommended Numbers Restricted Numbers Cannot be migrated into or used in a transaction entry in CTASv8 Restricted numbers are considered Heading or Category separators The descriptions will match Chart of Accounts descriptions found on the Office of the State Auditor s website Predefined Numbers Numbers can be migrated into and used in a transaction entry in CTASvS Fund Account and Object Code descriptions cannot be changed The descriptions will match Chart of Accounts descriptions found on the Office of the State Auditor s website Recommended Numbers Numbers can be migrated into and used in a transaction entry in CTASv8 Fund Account and Object Code descriptions can be changed Office of the State Auditor CTAS User Manual 8 25 Chart of Accounts Adding a New Account Number am i CTAS amm m ilm t a mS x 7 Accounting Payroll vestig a Indebtedness ET Admin Help Exit 1 Receipts Claims Disbursements Budget Cash Chart of EN Accounts z E Funds F2 Account Numbers F4 Obi fies F5 Program Codes F6
33. e saved and click on Save button Office of the State Auditor CTAS User Manual 8 34 Chart of Accounts Activate and In Activate Account Numbers In CTASvS users can activate or in activate Account Numbers available in the application Only active Account Numbers will be included in drop down lists throughout the application To activate an Account Number highlight the Account Number and click on the Active button rl e 4 Accounting Pemi drreestmentr Ipdettedresr Beporis Sk amp s 2 v 6 oo 4 Reet Cars Debunements Hudget Cath Chantel Vendor 4 Accounts 7 c d Ld 4 oe oo z Chart of Accounts pus TAZ AM Accom Numer ew Ard cuant hombar 4 o fe Number Tp Descrebon Te dove 4 we s Nino L Curent Ad eioen Tieren Pig 3 ai i Dabnesem 2d Valerem Tees 4 F NEL Pd Mobile Home Tax d RIS Pid Fanal Capanned a XI Tey Increments 4d 3 u i NO Genern Seles and Use Tepe 31301 theeugh 1119 u nx E Tex Lond A amp iM P pania Keiers Tm 1 u n6 Pdl City Seles Tens 4 u iE 5beleciree Salles and Lage Taxes 31217 rough 3895980 ie u gi Hlel Motel Tax 4 u s Tiit Irgosed and Appertioned Ey Hu Courbes JOT eigh 1172831 al LL r Gioi T an 5 T a TD d Ces Teves 31507 trough 316982 Pid a ss Finch Taxes 4 y a 320 id herding Tas p F a ixe 1 Frnsltes ood Interes on Delinqueet Taxes 31501 hgh 31542 n 3 k Frnsltes araj In
34. e yu T y a Wages and Salaries E 101 Wages and Salaries Full time Employees Regular V E 102 Wages and Salaries Full time Employees Overtime F H 42 103 Wages and Salaries Part time employees F p 104 Wages and Salaries Temporary Employees Regular F 4a 105 Wages and Salaries Temporary Employees Overtime F 106 Extra Labor E 41 108 2006 Payroll Contrib E 109 2006 State Aideeeee F 42 110 Other Pay F 4a 111 Other Pay Severance F 112 State WIH F 113 Fed WH F 4 114 Fire Relief Contribution F ai 115 PERA Aid Year 2004 E 42 116 Employee Recognition E 120 Employer Contributions for Retirement V 4a 121 Employer Contributions for Retirement PERA Contributions F p 122 Employer Contributions for Retirement FICA Contributions a 4 123 Employer Contributions for Retirement Police Pension Contributions E 4a 124 Employer Contributions for Retirement Fire Pension Contributions F A 125 NCPERS Group Life Ins F 126 Medicare F 127 CHILD SUPPORT E 130 Employer Paid Insurance v ES Office of the State Auditor CTAS User Manual 8 44 Chart of Accounts Adding a New Object Code continued After the New Object Code tab is selected a New Object Code screen will appear allowing you to enter the information for the new Object Code apone C V il C amp D jS Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash
35. ed the Confirm Object Codes Delete screen appears see below left Click on the Yes button on the Confirm Object Codes Delete screen to delete the Object Code e You will then receive a screen message see below right that indicates the Object Code was deleted Click the OK button to complete the process Office of the State Auditor CTAS User Manual 8 51 Chart of Accounts Export the List of Object Codes To export the list of Object Codes click on the Export to CSV button on the Chart of Accounts screen K Payroll Investments Indebtedness Reports Admin Help Exit lt i Accounting Re jmi Hi b 4 4 AE E 6868 Receipts Claims Disbursements Budget Cash Chartof Vendors 7 Accounts 4 Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 f ObjectCodes New Object Code x Code Ww Description 4 YH Active Yr bal E 4 101 Wages and Salaries Full time Employss Regular v E 102 Wages and Salaries Full time Emplg ees Overtime E t 42 103 Wages and Salaries Part time employees F p 104 Wages and Salaries Temporary mployees Regular a 4a 105 Wages and Salaries cmd Employees Overtime F 4a 106 Extra Labor ET 108 2006 Payroll Contrib 7 A 109 2006 State Aideccee F 110 Other Pay Ki F 4 111 Other Pay Severance F 4 112 State W H d E 4 113 Fed WH 7 a 4 114 Fire Relief C4ntribution F 4 115 PERA Aid Year 2004 F 42 116 Employee Recognition F
36. edicare 127 CHILD SUPPORT 130 Employer Paid Insurance 131 Employer Paid InsuranceHealth 152 Employer Paid Insurance Dental 133 Employer Paid Insurance Life Employer Paid Insurance Disability Unemployment Compensation Unemployment Compensationinsuranoe Premiums Unemployment Compensation Benefit Payments Worker s Compensation Worker s Compensation nsurance Premiums Worker s Compensation Benefit Payments Firemens Salary Liability Insurance for Employees LiabilityInsurance for Employeeslnsurance Premiums Medicare Insurance Employee WH insurance Office Supplies Office Supplies Accessones staplers pend sharpeners Etc Office Supplies Duplicating and Copying Supplies Office Supplies Printed Forns and Paper Office Supplies Ervelopes and Letterheads Office SuppliesDrafting Supplies Office of the State Auditor CTAS User Manual 8 56 Chart of Accounts Printing a List of the Object Codes continued e After clicking on the Printer icon the Print screen appears den HP LaserJet 4250 PCL6 Microsoft APS Document Writer POF Complete 4 Status Location Comment Page Range A Selection Pages aan Send To OneNote 2010 FP e By clicking the Pages radio button you can choose to print only certain pages of the report The Number of copies box allows you to enter the number of copies you would like printed After selecting the printer details click on the Print button to beg
37. efresh A ter the New Program Code tab is selected a New Program Code screen will appear allowing you to enter the information for the new Program Code Office of the State Auditor CTAS User Manual 8 59 Chart of Accounts Adding a New Program Code continued Receipts Claims Disbursements Budget Cash Chart of Vendors Chart of Accounts 9 38 PM ds Account Numbers F4 Object Codes F5 Program Codes F6 a gram Codes New Program Code New Program Code o v Active When the New Program Code screen appears complete the following steps e Enter the new Program Code in the Code box For CTAS to run properly the Program Code must be three digits e Enter the name of the program in the Description box The name is limited to 90 characters e Click the Save button to add the new Program Code Office of the State Auditor CTAS User Manual 8 60 Chart of Accounts Changing a Program Code To change a program code highlight the program code you want to change on the Chart of Accounts screen and click the View Edit button 4 u ee TS gee ee Cie 248 ccoun ting Payroll Investments Inc aep Reporte Admin Help Exit 7 pru an 5 sage Receipts Claims Disbursements Budget Cash Ghartof Vendors v Accounts i 4 4 Chart of Accounts ya 7 La a 9 40 PM Funds F3 Account Numbers F4 Opi ct Codes F5 Program C des F6 Program Codes New Program Code 7 1 I Code 4 Ya Descr
38. ent ad y s xilB N Faber al Para m Liaw of Tone F s xil Federal Trani portati id E N 3 law Ldit 2 Delete il Expert to CS A Aachen B i Activn e To delete an Account Number highlight the account on the Chart of Accounts screen and click the Delete button e After the delete option is selected the Confirm Account Number Delete screen will appear see below left e Click on the Yes button to delete the Account Number e You will then receive a screen message see below right that indicates the Account Number was deleted Click the OK button to complete the process Confirm Account Numbers Delete Office of the State Auditor CTAS User Manual 8 33 Chart of Accounts Export the List of Account Numbers To export the list of Account Numbers click on the Export to CSV button on the Chart of Accounts screen Fi Accounting Egyrcit rreezi mens indetrecress Eepos aden Exit i L 4 Seb tse Z2 Hecegti Cams D bunenmens ludat Cah Chante V ndon 4 Accounts 4 4 Funds P Account Numbers FA Otpaci Codes 4 Program Codes FE Account Numbers Mew Anssurt Humber Number Tu Descrpbon 4 Te Scie ve m XM Tex Local ria Bi a NAE Special Revenue Tm 7 J E a Mi City Sabes Tea a 3m Seloctren Salas mer Usa Teen 1401 hope Tee 4 e iM Vindel Mese Tae 2 d u Nn Taxes imposed and Appertoned Ix the Courtes 1701 thesugh 31728 LE f a ND Other Taxes 27201 Bragh 115 u 3e Honghe
39. ess Eresgeney Manggemert Od J m e Federal Parens m Leu of Taxes i gi 215 y F keral Trara cortina dud 7 I Mew Eda 2 Delete D Expert io CSV l A Aine SD in Active y After the Edit option is selected the Update Account Number screen will appear Chen of Accounts dro M 1 Pec vert Maordews 9 4 aes te SPS Pregeem r ea Herder Mem et a Mure S 1X x Update Account Number Merere ess T Mtm Coogee ocu Merone Te ne Canem J On the Update Account Number screen you can change the Account Number and the description for account numbers that are not categorized as Restricted or Predefined see CTAS Chart of Accounts When an Account Number is changed all transactions associated with the Account Number will also reflect the new number To complete the updating of the Account Number click the Save button Office of the State Auditor CTAS User Manual 8 32 Chart of Accounts Deleting an Account Number The need to delete an Account Number could result from a decision that the Account Number was not needed after it was added or the Account Number was included as part of the Chart of Accounts when CTAS was installed and you will not use that Account Number Note You can only delete an account number if it has not been used in any transactions Accounting Peyi rmeeztrentz Ipgetitecress Beporis Acn Et nec Bere Cav Dume udat Chih Chwtel Vendan Accounts ct cs v 2 Bussa EX Apecund Members F4 O
40. four rep rts that can be printed from this section To print a list of Program Codes highlight Program Codes and click the Run button Office of the State Auditor 8 66 CTAS User Manual Chart of Accounts Printing a List of the Program Codes continued After clicking the Run button the print preview Report Viewer screen appears as shown amp mta wih Jag Main Report E Eun Humber 123 New Program Code Total Page No 1 Office of the State Auditor CTAS User Manual 8 67 Chart of Accounts Printing a List of the Program Codes continued e After clicking on the Printer icon the Print screen appears Select Printer HP LaserJet 4250 PCL6 Send To OneNote 2010 Microsoft XPS Document Writer PDF Complete 4 A t Status Preferences Location Comment Page Range SA Selection Fages e By clicking the Pages radio button you can choose to print only certain pages of the report The Number of copies box allows you to enter the number of copies you would like printed After selecting the printer details click on the Print button to begin printing the report A sample report can be seen on the next page Office of the State Auditor CTAS User Manual 8 68 Chart of Accounts Printing a List of the Program Codes continued Sample Chart of Accounts Program Codes Report New Township Chart of Accounts Program Codes Report 08 28 2014 Humber Hame 123 Mew Program C
41. in printing the report A sample of the report can be found on the next page Office of the State Auditor CTAS User Manual 8 57 Chart of Accounts Printing a List of the Object Codes continued Sample Chart of Accounts Object Codes Report New Township Chart of Accounts Object Codes 08 28 2014 Humber Hame Personal Services 100 Via ges and Salaries 101 Wages and SalanesFull time Emplovees Regular 102 Wages and Salaries Full ime Empleyees Drertime 103 Wages and SalanesParttime employees 104 Wages and SalariesTemporary Emplovees Regular 105 Wages and Salaries Temporary Ernplovees Ovenm me 106 Extra Labor 108 2006 Payroll Cantrib 109 2006 State A deseee 110 Other Pay 111 Other Pay 3 everance 112 State WH 113 Fed viH 114 Fire Relief Contribution 115 FERA Ai d Year 2004 116 Employee Recognition 120 Emplaver Contributions far Retirement 121 Employer Contributions far Reti rement PERA Conti butions 122 Employer Contributions far Reti rementFIDA Contributions 123 Employer Contributions forRetirementPolice Pension Contributi ans 124 Employer Contributions forRetirementFire Pension Caritributians 125 MCPERS Group Life Ins 126 MWe dicare 127 CHILD SUPPORT 130 Employer Paid Insurance 131 Employer Paid InsuranceHealth 132 Emplaver Paid Insurance Dental 133 Employer Pai d Insurance Lite 134 Employer Paid Insurance Di sabilite 140 Unemployment Compensation 141 Unemployment Compensation nsurnce Premiums
42. iption VY Active yr Dviem 2 Delete 3 Export to CSV S Side DinActive 9 Refresh After the Edit option is selected the Update Program Code screen will appear ose e E Bayeoil rewestmenty bbei Bapor Adan Hep Dui Biki 9 Chart of Accounts z 8 40 PM Finis iF iocur Harihara F4 Tere 1 Codes FE p aem Codes FR Progra Codes Hee Progr ote Edu Propam Update Program C Code L sgcrpteon Fames Pie Coke fec face On the Update Program Code screen change the Program Code number and the description To complete the updating of the Program Code click the Save button When a Program Code is changed all transactions associated with the Program Code will also reflect the new number Office of the State Auditor CTAS User Manual 8 61 Chart of Accounts Deleting a Program Code The need to delete a Program Code could result from a decision that the Program Code was not needed after it was added Note You can only delete a Program Code if it has not been used in any transactions o CAS c A unting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts QV N 9 41 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 Program Codes New Program Code y v Code V Description YH Active yu 21 amp
43. l Optional E Community Development wl i E Listed above are the Funds currently available in the system for your selected criteria If these do not meet your needs you can create a new Fund using the form below New Fund Number 276 7 Active Description Save Cancel X N N N N N N N N N a N N N N N e Step3 of the Fund wizard appears that o Lists th funds in the Fund group that are already available in the application for the selected criteria o Presents a New Fund option with a new Fund Number pre populated If the listed funds da not meet your needs you can create a new fund by adding a description limited to 90 characters to the pre populated Fund Number then clicking Save e Click on the Cancel button if you have located a fund that you can use and would like to suspend the fund creation process Office of the State Auditor CTAS User Manual 8 11 Chart of Accounts Changing a Fund To change a Fund s Number description or status highlight the fund on the Chart of Accounts screen and click the View Edit button he ee 00 A ia CU laa Accounting Payrall Investments Indebtedness Repfrts Admin Help Exit 1 2 1 I Receipts Claims Disbursements Budget Cash Chart of Vendors Accounts d a d Chart of Accounts Funds F3 Account Numbers F4 Object Codes F5
44. l tools and minor equipment e Other Services and Charges This category includes expenditures for services other than personal services Examples of such charges include professional services communication transportation advertising printing and binding insurance utility services repair and maintenance rentals and depreciation e Capital Outlays This category includes expenditures which result in the acquisition of or additions to fixed assets While classification at this aggregated level is acceptable for financial reporting purposes you will require a greater level of detail for management and budgeting purposes Object Codes should be assigned to provide a level of detail that meets your internal and external reporting requirements without undue complexity For more information on Object Codes and the assigned numbers see the publication Minnesota City and Town Accounting and Financial Reporting Standards Uniform Chart of Accounts published by the Office of the State Auditor For a copy of the Chart of Accounts see Www auditor state mn us other ctas docs ctas coa pdf See Appendices Reference the CTAS Chart of Accounts when creating or editing Chart of Accounts numbers See the CTAS Chart of Accounts at http www auditor state mn us other ctas docs ctas COA_2014 pdt See Appendices Office of the State Auditor CTAS User Manual 8 42 Chart of Accounts Object Codes Introduction continued CTAS CHART OF AC
45. ncel On the Update Fund screen you can change the status of the fund the Fund Number and or the description The status of the fund can only be changed from activeto in active when the fund balance is zero and the fund has not been used in a transaction during the current fiscal year When a Fund Number is changed all transactions associated with the fynd will also reflect the new Fund Number To complete the updating of the fund click the Save button Office of the State Auditor CTAS User Manual 8 13 Chart of Accounts Deleting a Fund The need to delete a fund could result from a decision that the fund was not needed after it was added or because the fund was included as part of the Chart of Accounts when CTAS was installed and you do not use that fund Note You can only delete a Fund Number if it has not been used in any transactions C mm lm ah o WV Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chan ot accounts A lt Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 Funds New Fund Number V Description Yom Active 100 General Funds v 200 Special Revenue Fund v 201 Road and Bridge V 202 Federal Community Development Block Grants m 4 211 Librarytest 4a 212 Municipal State Aid Street Maintenance Optional p 213 Public Housing Optional
46. nd three to the Program Code The basic structure in the Uniform Chart of Accounts then 1s as follows Fund Number Object Code Program Code Expenditures The Program Code is optional Office of the State Auditor CTAS User Manual 8 2 Accessing the Chart of Accounts Section T0 A e Tom 7 a Accounting Payroll Investments C Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts A T 5 31 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 Funds New Fund Number v Y Description Y Active Y m LammE 4 200 Special Revenue Fund IN p 201 T Road and Bridge Jl 4 202 NO Federal Community Development Block Grants F 211 ics Librarytest p 212 Bre Municipal State Aid Street Maintenance Optional 4 213 Mon Public Housing Optional 4 220 e Ambulance Fund 224 ue Shade Tree Disease Control Optional al p 225 m Community Development 7 250 A Community Center Fund a 275 s EDA FUND 300 Debt Service Fund a 400 NM Capital Projects Fund WI 4 401 b General Capital Projects A a 402 N unicipal State Aid Streets Construction p 403 Op q Spaces Acquisition Optional 4 404 Park Adaguisition and Development Optional 4 405 Tax Incremegt Financing Project
47. nues The major sources of revenue are Taxes Charges for Services General Property Taxes General Government Tax Increments Filing Fees Hotel Motel Lodging Tax Public Safety Gravel Tax Police and Fire Contracts Franchise Taxes Ambulance Revenues Forfeited Tax Sale Apportionments Highways and Streets Road and Bridges Refuse Collection Charges Licenses and Permits Culture and Recreation Business Licenses and Permits Recreation Fees Alcoholic Beverage Library Use Fees Non Business Licenses and Permits Park Fees Building Permits Airport Revenues Animal Licenses Cemetery Revenues Intergovernmental Revenues Fines and Forfeits Federal Grants and Aids Court Fines Community Develop Block Grant Parking Fines Emergency Preparedness Library Fines Federal Payments in Lieu of Taxes Forfeits Federal Emergency Management Act State Grants and Aids Special Assessments Local Government Aid Gas Tax Highway Use Tax Miscellaneous Revenues Taconite Homestead Credit Interest Earnings Taconite Municipal Aid Donations from Private Sources Grants and Aids from Local Governmental Units Enterprise Fund Revenues County Grants for Highways Water Sales Grants from Local Governments Sewer Charges Refuse Charges Electricity Sales Liquor Stores Sales Golf Course Revenues Arena Revenues Swimming Pool Revenues Office of the State Auditor CTAS User Manual 8 23 Chart of Accounts Account Numbers Introduction continued Expenditure Disbursement Accounts
48. ode Office of the State Auditor
49. of Accounts Printing a List of the Object Codes continued After clicking the Run button the print preview Report Viewer screen appears as shown below After reviewing the preview click on the Printer icon to begin the printing of the report You can close the Report Viewer sereen by clicking the red X a a a m ag Report Viewer _ T _______ ania CHEN d Ia fa M ES 5M amp p j y SAP CRYSTALREPORTS DI Main Report 777772 eT n Number ame Personal Services 100 Wages and Salaries 101 Wages and SalariesFull time Employees Regular 102 Wages and SalariesFull time Employees OQverime 103 Wages and Salanes Parttime employees 104 Wages and Salaries emporary Employees Regular 105 Wages and Salaries T emporary Employees Overtime 106 Extra Labor 108 2006 Payroll Contib 109 2006 State Aideeeee 110 Dther Pay 111 Other Pay Severance 112 State W H 113 Fed YH 114 Fire Relief Contibution 115 PERA AI d Year 2004 116 Employee Recognition 120 Employer Contri buti ons for Retirement 121 Employer Contributions for Reti rementPERA Contributions 122 Employer Contributi ons for Reti rementFICA Contributions 123 Employer Contributions for RetirementPolice Pension Contributions 124 Employer Contributions for Reti rementFire Pension Contributions 125 NCPERS Group Life Insa 126 M
50. paye D Is the payment for Personal Services Wages retirement insurance s the payment for Supplies Office operating repair ls the payment for Services and Charges Professional Comm Advertising Is the payment for Depreciation ls the payment not listed above Miscellaneous s the payment for a Capital Outlay purchase Something that should have a life longer than a year Is the payment for Debt or Interest Is the payment for Other Financing Uses Transfers investment purchased refunds EN EN EN s N s s EN EN EN EN N P i A iN EN P 4 S L iN 4 EN 4 4 hj 4 4 3 y 4 4 N SG TA N v 4 s P4 EN 2 f 4 M F 7 EY n 4 N XN 7 s E P4 ye we e Step 2 of the Object Code wizard appears that narrows down the Object Code that is typically used Select the best option e Use the Previous and Next buttons to navigate through the wizard e Use the Cancel button to navigate back to the Add Object Code screen Office of the State Auditor CTAS User Manual C 1A User Manual 1 8 SAT Chart of Accounts Adding a New Object Code Using the Object Code Wizard continued Se Hi Indebtedness o A CIASa dm em Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts Funds F3 Account Numbers F4 Object Codes New Object Code
51. pn ay MX x xl in E v 4 m bain New Account Nu mber titar Hu 23 Ar N x x N N N N N Sere Dame N N N N N N N N N N N x N EN N x N N N EN N N N N N 4 N N N N gt N x N 5 N S M N 5 N 5 s s S s s x s e The final step of the Account Number wizard appears that o Lists the Account Numbers in the Account Number group that are already available inthe application for the selected criteria o Presents a New Account Number screen with an Account Number populated e If the listed Account Numbers do not meet your needs you can create a new Account Number from the New Account Number screen by completing the following steps o Enter the name of the fund in the Description box An account name is limited to 90 characters o Click the Save button to add the new Account Number e Click on the Cancel button if you have located an Account Number that you can use and would like to suspend the Account Number creation process Office of the State Auditor CTAS User Manual 8 31 Chart of Accounts Changing an Account Number To change an Account Number highlight the Account Number on the Chart of Accounts screen and click the View Edit button Pd ung i ji r sa li TE Py Pd Recmpik Claim Duborpermeni Budget Coch Chatel Vend of c Anesth c I pia Chart of Accounts ni Ba 7 33 AM Vends fh Account Humbera T4 Dea t sdai D ProgramfCodea FR oe v
52. re typically financed The governmental funds and how they are used is as follows The General Fund 100 to account for all financial resources except those accounted for in another fund It is the main operating fund of the government Special Revenue Funds 200 299 to account for revenues derived from specific revenue sources other than those for major capital projects that are legally restricted for specific purposes Debt Service Funds 300 399 to account for the accumulation of resources for the payment of general long term debt principal and interest Capital Projects Funds 400 499 to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by proprietary funds Permanent Funds 500 599 to account for resources that are legally restricted to the extent that only earnings and not principal may be used for purposes that support the reporting government s programs Proprietary Funds are used to account for a government s organizations and activities that are similar to the private sector Enterprise Funds 600 699 to account for operations that are financed and operated in a manner similar to private business enterprises i e a government s business type activities Internal Service Funds 700 799 to account for the financing of goods and services provided by one department to other departments of the city town on a cos
53. rt of Accounts NN 5 34 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F5 Funds New Fund Step 1 How do you plan to use the fund F Track the day to day activities of your city of town L Track receipts and payments for a major day to day activity that you want to track seperately from your general fund such as road maintenance Track the accumulation of resources and the payment of long term debt accquired by an entity to Track the building or purchase of a large asset such as a building Track money that is legally restricted where you can only spend the earning C Track activities that are similar to a business such as a liquor store and water and sewer utilities J Track services and or goods provided by one centralized department to other departments An example would be a motor pool Track money held in trust and does not belong to your city or town Step 1 Choose the option that describes how you plan to use the fund and click on the Next button Office of the State Auditor CTAS User Manual 8 9 Chart of Accounts Adding a New Fund Using the Fund Wizard continued Y t ap oo eo CTAS dc Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts AEN Chart of Accounts 5 46 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F5 Funds New Fund Step 2 e
54. s Library Use Fees Not Fines Park Fees Mi sc Charges Transit Revenues Airport Revenues Cemetery Revenues Mi sc Servi ce Charge Fines Fortiets Spedal Assessment Interest Eaming Contributions and Donations from Private Sources Refunds and Reimbursements Sale of vestments Mi sc RevenueDonation Rate Lass Cannecti an Reconnexdian Fees Rate 1ass Connecti an Reconnecian Fees 01 pop Office of the State Auditor 9 39 CTAS User Manual 8 40 Chart of Accounts Printing a List of the Account Numbers continued Sample Chart of Accounts Account Numbers Report continued New Township Chart of Accounts Account Numbers 2fef2Ul5 Disbursements Number Name 41110 Council Town Board 41130 Ordinances and Proceedings 41405 Clerk Admin 41410 Elections 41415 Clerk Training 41510 Treasurer 41530 Accounting 41550 Assessing 41901 Other General Goverment 41905 Town Hall Telephone 41906 General Goverment Postage 41910 Planning and Zoning 41915 Town Hall Eledric and Gas 41540 General Govemment Buildings and Aant 42105 Police 42153 Ambulance Services 42205 Fire 42301 Corrections Expenditures 42305 Corrections 42401 BuildinzlInspecdions Administration 43121 Paved Streets 43122 Unpaved Streets 43125 Ice and snom Merea 43160 Street Lighting 43230 Waste Refuse Colledion 45260 Weed Control 44105 Health 45205 Park Palidng 45510 Library 46105 Conservation of
55. s Account Number New Secours Notes TAS ES s Phatt 2 TE Desenphon TE Acine Ta B 137 Tax Local J a X Pid Fi Special Revenue Tax a 217 7 1 Cun Salad Tanase B p 31400 r 1 Seieetne Sales aed Uae Tires 11851 through 305560 r1 ae IU P r 1 Hotel Motel Tix m e 11700 Se Tames imposed and Apporboned by the Countes 31707 cheough 3117315 rn a 21701 ud 1 Orra Tacx E Lamm I LTILITI M M AN GEN 49 31609 I Fiaccfar Tera r au JE I laarbies Tex a m nu I Peiter and interest on Delinquent T mus 31307 through 3758488 31855 Penaliss ana imenesi on Az valorem Taxes B rad F orlacedi Tix Sale Sporto a 31550 Scie sass 11951 Phor 21955 p 151 Pomsel on Special Aasesserenis m M5 Penalties and interest on Spec amp asessmecfs p 000 LICENSES AND PERMITS a i Bus Lice red Renita 32107 thigh 371359 m ilm Akha Beverages gp X Health s xs Public Uilis B xe Frei dsiM arsi Cierupaseonal m Alu i Amuso p La 1 Hor Business Lacenses and Permits 22200 through Tey x dh I Buldirg Paeria laduda surcharge 21 B x32 I Gan iri adl Ferrit wu Xu I Flombeng Coenecben Permis in 1 Arma Licenses 7 p sv I Parking Pama B xxu INTERGOVERNH ENT A REVEHLIES GR a 32100 Frsieral WGP 33h01 throug 3335 al 31 Federal Grants gee dics a i Feaeral Grants OITA o XIX F daral GAMER orirasey Ceevaloperant Mack Granta E j 3385 Froderal Grants Emaenmental Dearien act i 31150 Federal Grant Brage Preparedr
56. s Click on the OK button All the Account Number s have been In Activated Office of the State Auditor CTAS User Manual 8 36 Chart of Accounts Printing a List of the Account Numbers To print a list of the funds click on the Sepon tab from the Task Bar and click on Chart of Accounts icon Accounting Payroll InveRraents Indebtedness x aE E amp ustsszB5 E G Receipts Claims Disbursements Budget Cash Chartof Vendors Financial Tax Payroll Year Reports Admin Help Exit Investments Indebtedness Accounts Reports Filing to Date Accounting Employee Investments Indebtedness Chart of Accounts AP A 9 25 PM Report Name Account Numbers Funds Object Codes Y Program Codes e printed inthis section To print a list of the Account Wombers highlight Account Numbers and click the Run button Office of the State Auditor CTAS User Manual 8 37 Chart of Accounts Printing a List of the Account Numbers continued After clicking the Run button the print preview Report Viewer screen appears as shown mM ee Chart nf Accounts Account Humbert F F i limbes iai Propemyt ue ien Taxi 3130L Tex ium Yir Rerum Tar sns Hebel one Tax am Grot Tx ue Frarchigs Taxes kil ra Gambling Tar 31500 Forfeited Tax fale Agporbonrsents xo Building Permits boude
57. s m 4 406 Cap Proj Assist Livings 407 2009 Utility Imp Pra Fnd 4 500 Permanent Funds x v 4 501 Perpetual Care iis a 600 Enterprise Fund is A a 601 Water as I ro BE aA i N DView i 2 Deleted 3 Export to CSV 4 Active S inActive L i da x I N N T Se ac By selecting the appropriate tab you can add a New Fund View Edit Delete Export to CSV export data from a selected tab search into a spread sheet format Activate or In Activate a fund Account Number Object Code or Program Code from the Chart of Accounts screen In addition by clicking the Reports tab in the Task Bar you can print a list of the Fund Numbers Account Numbers Object Codes or Program Codes Instructions on how to use these buttons can be found later in this chapter Office of the State Auditor CTAS User Manual 8 3 Chart of Accounts Funds Introduction A fund is defined as a fiscal and accounting entity with a self balancing set of accounts Funds are segregated for the purpose of carrying on specific activities or objectives under special regulations restrictions or limitations It is recommended that separate funds be created only where necessary for operational or legal requirements Too many funds may cause unnecessary complexity The following types of funds and account groups should be used by local governments Governmental Funds are those types of funds through which most governmental functions a
58. sic i Pictures B Videos jM Computer amp Local Disk C Filename Funds csv Save as type Hide Folders H Choose the File location and click the Save button Office of the State Auditor CTAS User Manual 8 15 Chart of Accounts Activate and In Activate Funds In CTASv8 users can activate or in activate funds available in the application Only active funds will be included in drop down lists throughout the application To activate a fund highlight the fund s and click on the Active button Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts gt A SN 5 52 PM Funds F3 Account Numbers F4 _ Object Codes F5 Program Codes F5 ee p y Eb V E Funds New Fund 1 7 d I Number YA Description General Funds Special Revenue Fund Road and Bridge Federal Community Development Block Grants Librarytest BOOS SI S Municipal State Aid Street Maintenance Opal Public Housing Optional ri Ambulance Fund Ki Shade Tree Disease Control Optional Community Development s Community Center Fund EDA FUND Debt Service Fund Capital Projects Fund General Capital Projects i Y Municipal State Aid Streets G nstruction Open Spaces Acquisition O tional Park Acquisition and Deve opment Tax Increment Financing Projects Cap Proj
59. sunhange Error fund otal Literal 53550 Federal Grems Comerunizy Deseloprmenr mi Federal Grants bret pency zae Federal Popreerts in Lieu of Tata ano Federal Tracsprt n Md BOL Local Government Aid THO Hnmesresd and Agricul uai Medrai THE Target be Pradis Tas 30406 T ESI Xufs Pme PERA Aid pius Di tg eH Ey fle uten ina mau Fine Aid ES DRE Grant 53518 County Grants arid Anf for Hi ghey S320 Other Caune Graines and A dr E er Iran Range Res sat r are Firhalalitstson Goris GAEE wal Local Der Grarns sno aide su Ahaan HL EF TS EL Saar E 7a Set Ei borne E 4900 Ss 25208 Str 56210 Office of the State Auditor CTAS User Manual 8 38 Chart of Accounts Printing a List of the Account Numbers continued e After clicking on the Printer icon the Print screen appears Select Printer me HP Laserlet 4250 PCL6 gem Send To OneNote 2010 Microsoft APS Document Writer PDE Complete ss j Ders Fage Range ie All Selection Pages gt 4 e By clicking the Pages radio button you can choose to print only certain pages of the report The Number of copies box allows you to enter the number of copies you would like printed After selecting the printer details click on the Print button to begin printing the report A sample copy of the report is on the following pages Office of the State Auditor CTAS User Manual Chart of Accounts Printing a List of the Account N
60. t Numbers F Object Codes F4 New Object Code Object Codes F5 Prog Codes F6 New Object Code Number v Active Click here if y want to generate Object Cod from w rd 9 27 PM Y XE Y Cancel When the New Object Code screen appears complete the following steps Code wizard will appear Choose the option to generate Object Code from wizard Step 1 of the Object Office of the State Auditor CTAS User Manual 8 46 Chart of Accounts Adding a New Object Code Using the Object Code Wizard continued im t o Q CIA au d c EE ccountin g Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts 7 A 9 28 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 Object Codes New Object Code Step 1 s Receipt Is the object code for a receipt or payment Payment Y bj bj e Choose the option that specifies the Object Code will be used for a payment and click the Next button Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accour Funds F3 Account Numbers F4 Object Codes F5 Program Codes F5 Object Codes New Object Code _ Step 2 Is the object code for a receipt or
61. t reimbursement basis Fiduciary Funds 800 899 are trust and agency funds used to account for assets held by a governmental unit in a trustee capacity or as an agent Fiduciary funds cannot be used to support the government s own programs Office of the State Auditor CTAS User Manual 8 4 Chart of Accounts Funds Introduction continued For more information on funds and assigned numbers see the publication Minnesota City and Town Accounting and Financial Reporting Standards Uniform Chart of Accounts published by the Office of the State Auditor For a copy of the Chart of Accounts see www auditor state mn us other ctas docs ctas_coa pdf See Appendices Note CTAS requires you to use the Chart of Accounts as defined in publication Minnesota City and Town Accounting and Financial Reporting Standards Uniform Chart of Accounts published by the Office of the State Auditor See Appendices Reference the CTAS Chart of Accounts when creating or editing Chart of Accounts numbers See the CTAS Chart of Accounts at http www auditor state mn us other ctas docs ctas COA 2014 pdf See Appendices CTAS CHART OF ACCOUNTS Definitions of Restricted Predefined and Recommended Numbers Restricted Numbers Cannot be migrated into or used in a transaction entry in CTASv8 Restricted numbers are considered Heading or Category separators The descriptions will match Chart of Accounts descriptions found on the Office of the S
62. t type of Fund will be using this account code s it an account for tracking receipts Is it an account for tracking payments N N N N N N N N N N N N N N N N N N N Previous Cancel N S b 1 N N s 4 N EN Y 7 N s z S s Y N EN N hj 7 N s gt N EN 7 N lt 7 N Y N s 4 Y gt z Z x 7 s Y N N Y e Step 2 of the Account Number wizard appears This narrows down the Account Number type that is typically used Is this Account Number a receipt or disbursement Use the Previous and Next buttons to navigate through the wizard r e Use the Cancel button to navigate back to New Account Number screen Office of the State Auditor CTAS User Manual 8 29 Chart of Accounts Adding a New Account Number Using Account Number Wizard continued y o CAS c lm n Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts WY A 9 23 PM Funds F3 Account Numbers F4 Object Codes F5 Program Codes F5 Account Numbers New Account Number IEEE ILL MALA Step3 What type of Fund will be using this account code Is ita tax such as Property Tax Tax Increments General Sales and Use Tax Selective Sales and Use Tax County Tax Franchise Tax Tax Penalties or Interest Is it a license or permit for Business Liquor Health or Non Business Building Animal
63. tate Auditor s website Predefined Numbers Numbers can be migrated into and used in a transaction entry in CTASv8 Fund Account and Object Code descriptions cannot be changed The descriptions will match Chart of Accounts descriptions found on the Office of the State Auditor s website Recommended Numbers Numbers can be migrated into and used in a transaction entry in CTASv8 Fund Account and Object Code descriptions can be changed Office of the State Auditor CTAS User Manual 8 5 Chart of Accounts Adding a New Fund Click on the Accounting tab in the Task Bar to add a fund number click the Fund F3 tab Next click on the New Fund tab m P d 7 P b Accounting Payroll Investments bd Indebtedness Reports Admin Help Bbi 7 Receipts Claims Disbursements Safer Cash Chart of Vedere T in Accounts Funds 34 Mmbers F4 lt Object Codes F5 Program Codes F6 Funds New v Fund Number wm Description YY Active Pr 100 General Funds 200 Special Revenue Fund 201 Road and Bridge 202 Federal Community Development Block Grants 211 Librarytest 212 Municipal State Aid Street Maintenance Optional 213 Public Housing Optional 220 Ambulance Fund 224 Shade Tree Disease Control Optional 225 Community Development 250 Community Center Fund 275 EDA FUND 300 Debt Service Fund 400 Capital Projects Fund General Capital Projects Municipal State Aid Streets Constr
64. terest on Ad viata Tages a s ix Special duces urmarnzs 312571 rugh 119550 Ba iml Fiifeczbid ir apes ubere rael a ia Foral tns ted bite pr on prn Sea 4 m Xm LICENSES AND PERMITS Lt gs Xe Roses Laer aed Preerrats 257 OT shige 271253 p xo Alcoholic Farser mpm pid a X1 behead th 4 a X55 Public Utlitsan xt x Aue Firolaasssral ard Cecopahizel ql 32170 p 4 Au Ha Butites Licepa s and Parma 32271 th eush 23098 a A Building Parme 4 Lo udes archaga J o i Gm Permis o hi Piambing Connection Permits p x amiga Lecenaas El o hah Parking Permits p XE Pid IHTERGOVERHMEHTAL EEVEHUES IGM a X P4 Federal I amp R 13151 thecuch 333158 s 3101 A Federal Groni end dida Did 2 Delete JMapeiinCSM Adie o O See e After the Active option is chosen the Account Number activation confirmation screen appears Click on the OK button Office of the State Auditor CTAS User Manual 8 35 Chart of Accounts Activate and In Activate Account Numbers continued To in activate an account number highlight the fund and click on the In Active button 4 Payroll reextments Ipdettedness Reports ccounting a su amp edisx Retest Clara Dibunement ludat Cath Chatel Vefdon Accounts Chart of Accounts 3 pi 7 43 AM Funds F3 Aeeesmi Members FA Citpect Codes EHA Program Codes FE Accomad Numer Alay Rz6nuant hombar 4 gt F Number 4 Tu Descnpbon Ww arme Ts a Ji x Current A
65. tg dc1 X CTAS Local Copy J CTAS STG Shared Drive J SSIS Project Pictures Type tay Account Numbers csv 6 11 2014 2 38 PM Micro Libraries ES Documents 2 Music Filename Wie NIRE Choose the location where the file will be saved and click the Save button Office of the State Auditor CTAS User Manual 8 63 Chart of Accounts Activate and In Activate Program Codes In CTASv8 users can activate or in activate Program Codes available in the application Only active Program Codes will be included in drop down lists throughout the application To activate a Program Code highlight the Program Code and click on the Active button I 4 w apot m ee d Ay counting Payroll Investments Indebtedness Reports Admin Ac Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts Funds F3 Account Numbers F4 Object Codes F5 Program Codes F6 Program Codes New Program Code Code V Description 4 gt i 1 View Edit 2 Delete 3 Export to csv A Active DinActive amp Refresh e After the Active option is chosen the Program Code activation confirmation screen appears Click the OK button Office of the State Auditor CTAS User Manual 8 64 Chart of Accounts Activate and In Activate Program Codes continued To in activate a Program Code highlight the
66. ts Indebtedness Reports Admin Help Exit re 7 xs rer tid A 4 Receipts Claims Disbursements Budget Cash Chart of Vendors Financial Tax Payroll Year 7 Investments Indebtedness Reports Filing toDate Employee l Investments Indebtedness 5 A Accounting Chart of Accounts E 7i v lA 5 55 PM a 4h Report Name 4 Account Numbers Funds Object Codes Program Codes Office of the State Auditor CTAS User Manual 8 19 Chart of Accounts Printing a List of the Funds continued After clicking the Run button the print preview Report Viewer screen appears as shown State of Minnesota Number 100 200 201 202 213 224 300 400 401 402 403 404 405 500 501 600 Office of the State Auditor Chart of Accounts Funds General Fund Special Revenue Fund Road and Bridge Federal Community Development Block Grants Library Municipal State Aid Street Maintenance Optional Public Housing Optional Shade Tree Disease Control Optional Debt Service Fund Capital Projects Fund General Capital Projects Municipal State Aid Streets Construction Open Spaces Acquisition Optional Park Acquisition and Development Optional Tax Increment Financing Projects Permanent Funds Perpetual Care Enterprise Fund Water Sewage Collection and Disposal Refuse or Garbage Collection Electric Zoom Factor 100 CTAS User Manual 8
67. uction Open Spaces Acadisition Optional Park Acquisition and Development Optional Tax Increment Financing Projects g u IDS OBES 9 59 E nA 0088 Cap Proj Assist Livings 2009 Utility Imp Prog Fnd Permanent Funds Perpetual Care Enterprise Fund P 4d 4 d Rz d Ez P 4 d Ez d Rz d d P p d d d Rz a d ES S E s p A A m 3 Water Office of the State Auditor CTAS User Manual 8 6 Chart of Accounts Adding a New Fund continued After the New Fund tab 1s selected a New Fund tab will open allowing you to enter the information for the new fund An example of the New Fund screen is shown below 20 Accounting Payrell pnvestments Indebtedness Reports Admin Receipts Claims Disbursements Budget Cash Chartof Vendors DOCILE Exit Chart al Accounts Funds F3 Account Nambara F4 APUD zu 4 Cibiect Codes Pi Program Codes FG Func Muw Fund New Fund Humer Cire Click hono if you want to generic Fund from wizard Dascripbon Save Cnncel A L L l l l L L L i l L i l i l i i i I i l 1 l L When the New Fund screen appears complete the following steps Enter the hew Fund Number For CTAS to run properly a Fund Number must be three digits e Confirm the Active box is checked e Enter the rlame of the fund in the Description box A fund name is limited to 90 characters
68. umbers continued New Township Receipts Humber 31005 31050 31301 31305 31410 31701 31610 31820 31920 32210 32240 33130 33150 33160 33170 33401 33402 33405 33406 33415 33429 33430 33440 33480 33610 335620 33630 33640 34105 34201 34205 34305 34405 34760 34780 34301 34910 34920 34940 34280 35105 35205 56105 56210 36230 36240 36290 36360 37110 37150 37210 37250 mma mA Sample Chart of Accounts Account Numbers Report Chart of Accounts Account Numbers Hame Property Tax Tax Acre merits Tax Local Special Revenue Tax Hotel Motel Tax Gravel Tax Franchise Taxes Gambling Tax Forfeited Tax Sale Apportionments Building Permits Edudes surcharge Ani mal Licenses Federal Grants Community Development Black Grants Federal Grants Emergency Preparedness Emergency Management Aid Federal Payments in Lieu of Taxes Federal Transportation Aid Local Government Aid Homestead and Agricultural Credit Aid HACA Taconite Production Tax Taconite Homestead Credit Municipal State Aid for Streets Wairtenance Gas Tax Road Allotment State P E R A Aid Disparity Redudion Aid Fire Aid DNR arant County Grants and Aids for Highways Other County Grants and Aids Iran Range Resource and Rehabilitation Grants RRRB Local Other Grants and Aids Sale of Maps and Publications Special Police Services Ambulance Revenues Road and Bridge Charges Weed Cleaning and Removal Charge
69. wizard A 1 Save Cancel poe Eu Y 1 1 1 1 Y l Y 1 1 Y l 1 Y 1 l l 1 D 1 Y l When the New Account Number screen appears complete the following steps Choose the option to generate Account from wizard Step 1 of the Account Number wizard will appear Office of the State Auditor CTAS User Manual 8 28 Chart of Accounts Adding a New Account Number Using Account Number Wizard continued e Choose the option that describes what type of fund will be using the account code and click on the Next button o diem plij a mc mec Parca Vroestrents i debledr ess Repcets Again Heap it Aer rint Lr tzhiirurrements Burne Ath L hart a pnier Accounts r v Chart of Accounts 20 PM Fonda FH Account Numbers Fp Ceci Codes FS Program Codea FE Jeer Humber Mew Accom Humbe Vid bpa al Fand will ba crine acum cea Lowernmenial Fund inching the Comma Pond epa poenam fuck debi gence bonds md capal praest furs d Proprietary Funds inckadeng erierprise funds and intemal service fanda Peet Cancel y o0 T a a M c p Accounting Payroll Investments Indebtedness Reports Admin Help Exit Receipts Claims Disbursements Budget Cash Chartof Vendors Accounts Chart of Accounts 9 22 PM Funds F3 Account Numbers F4 Obj ct Codes F5 Program Codes F6 Account Numbers New Account Number Step 2 Wha

Chapter 8 Chart of Accounts - Office of the State Auditor

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