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COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.03
SUBJECT: CODING STRUCTURE Page: 1
Date: 07/13/78
Approved: Jennifer Phillips, Director Revised: 4/9/07
I. PURPOSE
To establish a coding structure for Orange County Animal Care Services (OCACS) in
accordance with established County accounting guidelines.
II. POLICY
A coding structure is required for collecting and reporting data in a “unitary budget” format.
This structure establishes transaction files at the lowest required level of detail and meets the
needs of planned program budgeting, responsibility accounting and budgeting unique to
OCACS.
III. SCOPE
Applicable to all personnel charged with the coding of financial, accounting, purchasing,
personnel and budgetary records.
IV. FORMS
All records subject to coding.
V. REFERENCES
CAPS Data Warehouse Financial
ACS Revenue Codes and Job Numbers
ACS Timesheet Codes
VI. DEFINITIONS
Not applicable.
VII. PROCEDURE
A. The coding structure is illustrated below:
FUND AGCY ORG
REV
SOURCE
SUB REV JOB CODE
COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.03
SUBJECT: CODING STRUCTURE Page: 2
Date: 07/13/78
Approved: Jennifer Phillips, Director Revised: 4/9/07
XXX XXX XXX XXXX
XX HXXXXXX
X
B. FUND
Refers to the budget unit.
100 – County General Fund
C. AGCY
Refers to the controlling agency of the budget unit.
042 – Health Care Agency
D. ORG
Refers to the specific program in the Agency.
412 – Animal Control
413 – Animal Shelter
E. REVENUE SOURCE CODE
Indicates the type of expenditure, the source of revenue, or the general ledger account.
0100-4200 Expenditure
6410-7661 Revenue
1. Minor Object.
Expenditure coding at this level is indicated in the Object Code Structure. The
Auditor-Controller will review coding only to ensure proper use of accounts at
major object level, e.g., 1800, 1900, and Health Care Agency (HCA) Program
Support will need to control use within minor object. Only when there are
obvious coding errors at the minor object level, i.e., 1801, 1802, etc., will the
Auditor-Controller make corrections.
2. Subject-Object.
Indicates the following:
COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.03
SUBJECT: CODING STRUCTURE Page: 3
Date: 07/13/78
Approved: Jennifer Phillips, Director Revised: 4/9/07
a. For fixed assets expenditures - the individual project for structures and
improvements, including land acquisitions.
b. For other expenditure objects – sub-object codes are available for
purposes as defined by the division.
c. For revenue – sub-objects are a further breakdown of the revenue source:
Rev Src
Code
Revenue Description
Rev- Sub
Ctg
Rev-Sub Description
7450 Humane Services 01 Re-Inspection Fee
02 Feline Spay/Neuter Fee
03 Daily Feed and Care
04 Vaccinations
05 Impound Fees
06 Veterinary Services
06 Euthanasia
07 Shelter Services
08 Relinquishment Fees
d. For general ledger – sub-objects are a further breakdown of general
ledger items.
The use of expenditure sub-objects must be arranged with the Agency
Administrator for assignment of a sub-object and if needed, provided with an
expenditure report printed by sub-object that can be made available through
CAPS Data Warehouse.
F. JOB CODE (See attachment)
Job Codes are organizational elements related to the Division’s Organization chart.
They are defined by Regulatory Health Services but approval by the Auditor-Controller
is required.
G. EXPENDITURE CODES (See attachment)
H. REVENUE CODES (See attachment)
COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.03
SUBJECT: CODING STRUCTURE Page: 4
Date: 07/13/78
Approved: Jennifer Phillips, Director Revised: 4/9/07
ACS Revenue Codes
Revenue
Source
Sub
Source
Description
6410 01 Animal License Fee
6410 02 Puppy License Fee
6420 01 Animal Business License
6530 04 Late Payment Penalties
6530 08 Vicious Dog Penalties
6530 09 Impound Fines
6530 11 Dog License Non-Compliance
6530 12 Barking Dog Ordinace Fines
7130 04 OCTA Revenue for Parking Project
7450 01 Animal Business Reinspection Fee
7450 02 Cat Spay/Neuter Fee
7450 03 Daily Feed & Care-Animal Shltr
7450 04
Vaccinations - Rabies Animal
Shelter
7450 05 Impound Fees Animal Shelter
7450 06 Vet Services Animal Shelter
7450 07 Shelter Services
7450 08 Relinquishment Fee
7450 09 Quarantine Fee
7450 10 City Shelter Services
7450 11 Canine Spay/Neuter Fee
7450 12 Animal Disposal
7450 13 ACS Microchip
7450 14 Cremation/Rendering Disposal
7450 15 Vaccinations Other
7450 16 Owner Requested Euthanasia
7450 17 ACS One Time City Revenue
7450 18 Owner Req Field Disposal
7590 01 Animal Delivery
7661 Taxable Sales-Animal Adopt Fees
7661 01 Taxable Vaccination Fees
7670 00 Other Revenue (Donations)
7670 11 Forfeited Spay Neuter Deposits
7811 5S Animal Shelter Design Oper Trans In
COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.03
SUBJECT: CODING STRUCTURE Page: 5
Date: 07/13/78
Approved: Jennifer Phillips, Director Revised: 4/9/07
ACS Job Numbers Revised 10/1/06
Org Job# Program Description
412 4020490 Animal Control Animal Control - ACS SB90
412 4020800 Animal Control Animal Control - Admin
412 4021800 Animal Control Animal Control - Support Services
412 4022800 Animal Control Animal Control - Field Canvass
412 4023800 Animal Control Animal Control - Animal Licensing
412 4024800 Animal Control Animal Control - Animal Facility Licensing
412 4025800 Animal Control Animal Control - Rabies Control
412 4027800 Animal Control Animal Control - Animal Pick-up
412 4028800 Animal Control Animal Control - Field and Special Services
412 40204G0 Animal Control Animal Control - Feline Sterilization Program
412 40204Y0 Animal Control Animal Control - Canine Sterilization Program
412 402080Y Animal Control Admin Distribution
412 40208A0 Animal Control Animal Control - Public Education
412 4021M50 Animal Control Anml Ctrl Barking Dog Ordnc
413 4030470 Animal Shelter Animal Shelter - ACS Unrestricted Donations
413 4030490 Animal Shelter Animal Shelter - ACS SB90
413 4030800 Animal Shelter Animal Shelter - Admin
413 4031800 Animal Shelter Animal Shelter - Clinic Services
413 4032800 Animal Shelter Animal Shelter - Euthanasia
413 4033800 Animal Shelter Animal Shelter - Daily Feed & Care
413 4034800 Animal Shelter Animal Shelter - Placement Services
413 4035800 Animal Shelter Animal Shelter - Shelter Services
413 4036800 Animal Shelter Animal Shelter - Shelter Development Project
413 40304G0 Animal Shelter Animal Shelter - Feline Sterilization Program
7852 Fixed Asset Sales - Non-Taxable-Resale
7855 01 Capital Asset Sales-Land
6620 01 Revenue from Property Rental
Donations Deposit
Coding
Fund Agency Org Job#
Revenue
Code
100 042 413 H4030470 7670 00
COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.03
SUBJECT: CODING STRUCTURE Page: 6
Date: 07/13/78
Approved: Jennifer Phillips, Director Revised: 4/9/07
413 40304Y0 Animal Shelter Animal Shelter - Canine Sterilization Program
413 40305J0 Animal Shelter Animal Shelter - Mobile Adoption Vehicle
413 403080Y Animal Shelter Admin Distribution
413 40308A0 Animal Shelter Animal Shelter - Public Education
413 4030G60 Animal Shelter Animal Shelter - Support Services

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200.03 coding structure

  • 1. COUNTY OF ORANGE HEALTH CARE AGENCY REGULATORY HEALTH SERVICES ANIMAL CARE SERVICES Number: 200.03 SUBJECT: CODING STRUCTURE Page: 1 Date: 07/13/78 Approved: Jennifer Phillips, Director Revised: 4/9/07 I. PURPOSE To establish a coding structure for Orange County Animal Care Services (OCACS) in accordance with established County accounting guidelines. II. POLICY A coding structure is required for collecting and reporting data in a “unitary budget” format. This structure establishes transaction files at the lowest required level of detail and meets the needs of planned program budgeting, responsibility accounting and budgeting unique to OCACS. III. SCOPE Applicable to all personnel charged with the coding of financial, accounting, purchasing, personnel and budgetary records. IV. FORMS All records subject to coding. V. REFERENCES CAPS Data Warehouse Financial ACS Revenue Codes and Job Numbers ACS Timesheet Codes VI. DEFINITIONS Not applicable. VII. PROCEDURE A. The coding structure is illustrated below: FUND AGCY ORG REV SOURCE SUB REV JOB CODE
  • 2. COUNTY OF ORANGE HEALTH CARE AGENCY REGULATORY HEALTH SERVICES ANIMAL CARE SERVICES Number: 200.03 SUBJECT: CODING STRUCTURE Page: 2 Date: 07/13/78 Approved: Jennifer Phillips, Director Revised: 4/9/07 XXX XXX XXX XXXX XX HXXXXXX X B. FUND Refers to the budget unit. 100 – County General Fund C. AGCY Refers to the controlling agency of the budget unit. 042 – Health Care Agency D. ORG Refers to the specific program in the Agency. 412 – Animal Control 413 – Animal Shelter E. REVENUE SOURCE CODE Indicates the type of expenditure, the source of revenue, or the general ledger account. 0100-4200 Expenditure 6410-7661 Revenue 1. Minor Object. Expenditure coding at this level is indicated in the Object Code Structure. The Auditor-Controller will review coding only to ensure proper use of accounts at major object level, e.g., 1800, 1900, and Health Care Agency (HCA) Program Support will need to control use within minor object. Only when there are obvious coding errors at the minor object level, i.e., 1801, 1802, etc., will the Auditor-Controller make corrections. 2. Subject-Object. Indicates the following:
  • 3. COUNTY OF ORANGE HEALTH CARE AGENCY REGULATORY HEALTH SERVICES ANIMAL CARE SERVICES Number: 200.03 SUBJECT: CODING STRUCTURE Page: 3 Date: 07/13/78 Approved: Jennifer Phillips, Director Revised: 4/9/07 a. For fixed assets expenditures - the individual project for structures and improvements, including land acquisitions. b. For other expenditure objects – sub-object codes are available for purposes as defined by the division. c. For revenue – sub-objects are a further breakdown of the revenue source: Rev Src Code Revenue Description Rev- Sub Ctg Rev-Sub Description 7450 Humane Services 01 Re-Inspection Fee 02 Feline Spay/Neuter Fee 03 Daily Feed and Care 04 Vaccinations 05 Impound Fees 06 Veterinary Services 06 Euthanasia 07 Shelter Services 08 Relinquishment Fees d. For general ledger – sub-objects are a further breakdown of general ledger items. The use of expenditure sub-objects must be arranged with the Agency Administrator for assignment of a sub-object and if needed, provided with an expenditure report printed by sub-object that can be made available through CAPS Data Warehouse. F. JOB CODE (See attachment) Job Codes are organizational elements related to the Division’s Organization chart. They are defined by Regulatory Health Services but approval by the Auditor-Controller is required. G. EXPENDITURE CODES (See attachment) H. REVENUE CODES (See attachment)
  • 4. COUNTY OF ORANGE HEALTH CARE AGENCY REGULATORY HEALTH SERVICES ANIMAL CARE SERVICES Number: 200.03 SUBJECT: CODING STRUCTURE Page: 4 Date: 07/13/78 Approved: Jennifer Phillips, Director Revised: 4/9/07 ACS Revenue Codes Revenue Source Sub Source Description 6410 01 Animal License Fee 6410 02 Puppy License Fee 6420 01 Animal Business License 6530 04 Late Payment Penalties 6530 08 Vicious Dog Penalties 6530 09 Impound Fines 6530 11 Dog License Non-Compliance 6530 12 Barking Dog Ordinace Fines 7130 04 OCTA Revenue for Parking Project 7450 01 Animal Business Reinspection Fee 7450 02 Cat Spay/Neuter Fee 7450 03 Daily Feed & Care-Animal Shltr 7450 04 Vaccinations - Rabies Animal Shelter 7450 05 Impound Fees Animal Shelter 7450 06 Vet Services Animal Shelter 7450 07 Shelter Services 7450 08 Relinquishment Fee 7450 09 Quarantine Fee 7450 10 City Shelter Services 7450 11 Canine Spay/Neuter Fee 7450 12 Animal Disposal 7450 13 ACS Microchip 7450 14 Cremation/Rendering Disposal 7450 15 Vaccinations Other 7450 16 Owner Requested Euthanasia 7450 17 ACS One Time City Revenue 7450 18 Owner Req Field Disposal 7590 01 Animal Delivery 7661 Taxable Sales-Animal Adopt Fees 7661 01 Taxable Vaccination Fees 7670 00 Other Revenue (Donations) 7670 11 Forfeited Spay Neuter Deposits 7811 5S Animal Shelter Design Oper Trans In
  • 5. COUNTY OF ORANGE HEALTH CARE AGENCY REGULATORY HEALTH SERVICES ANIMAL CARE SERVICES Number: 200.03 SUBJECT: CODING STRUCTURE Page: 5 Date: 07/13/78 Approved: Jennifer Phillips, Director Revised: 4/9/07 ACS Job Numbers Revised 10/1/06 Org Job# Program Description 412 4020490 Animal Control Animal Control - ACS SB90 412 4020800 Animal Control Animal Control - Admin 412 4021800 Animal Control Animal Control - Support Services 412 4022800 Animal Control Animal Control - Field Canvass 412 4023800 Animal Control Animal Control - Animal Licensing 412 4024800 Animal Control Animal Control - Animal Facility Licensing 412 4025800 Animal Control Animal Control - Rabies Control 412 4027800 Animal Control Animal Control - Animal Pick-up 412 4028800 Animal Control Animal Control - Field and Special Services 412 40204G0 Animal Control Animal Control - Feline Sterilization Program 412 40204Y0 Animal Control Animal Control - Canine Sterilization Program 412 402080Y Animal Control Admin Distribution 412 40208A0 Animal Control Animal Control - Public Education 412 4021M50 Animal Control Anml Ctrl Barking Dog Ordnc 413 4030470 Animal Shelter Animal Shelter - ACS Unrestricted Donations 413 4030490 Animal Shelter Animal Shelter - ACS SB90 413 4030800 Animal Shelter Animal Shelter - Admin 413 4031800 Animal Shelter Animal Shelter - Clinic Services 413 4032800 Animal Shelter Animal Shelter - Euthanasia 413 4033800 Animal Shelter Animal Shelter - Daily Feed & Care 413 4034800 Animal Shelter Animal Shelter - Placement Services 413 4035800 Animal Shelter Animal Shelter - Shelter Services 413 4036800 Animal Shelter Animal Shelter - Shelter Development Project 413 40304G0 Animal Shelter Animal Shelter - Feline Sterilization Program 7852 Fixed Asset Sales - Non-Taxable-Resale 7855 01 Capital Asset Sales-Land 6620 01 Revenue from Property Rental Donations Deposit Coding Fund Agency Org Job# Revenue Code 100 042 413 H4030470 7670 00
  • 6. COUNTY OF ORANGE HEALTH CARE AGENCY REGULATORY HEALTH SERVICES ANIMAL CARE SERVICES Number: 200.03 SUBJECT: CODING STRUCTURE Page: 6 Date: 07/13/78 Approved: Jennifer Phillips, Director Revised: 4/9/07 413 40304Y0 Animal Shelter Animal Shelter - Canine Sterilization Program 413 40305J0 Animal Shelter Animal Shelter - Mobile Adoption Vehicle 413 403080Y Animal Shelter Admin Distribution 413 40308A0 Animal Shelter Animal Shelter - Public Education 413 4030G60 Animal Shelter Animal Shelter - Support Services