SUMNER COUNTY, TENNESSEE DEPARTMENT OF FINANCE DA VID LA WING, DIRECTOR

Certified Public Accountant 355 North Belvedere Drive, Room 302

Gallatin, TN 37066 Phone: (615) 451-6033

MEMORANDUM:

TO: Sumner County Finance Committee ~ FROM: David Lawing, Director ofFinanc~ ­RE: Update on Implementation of 2012 Finance Act DATE: September 16, 2013

Below is an update ofthe recent progressions ofthe implementation of the 2012 Finance Act.

I. Update on Procurement of Enterprise Resource Planning (ERP) System A. A budget amendment is in tonight's County Commission packet for $105,000. This

amount will fund the remaining amount necessary to purchase and implement the primary ERP software ($2,309,482). It also funds $100,000 for the purchase of the primary ERP servers.

B. Competitive sealed bids were received on March 22, 2013, which resulted in four proposals. All proposals were evaluated and scored. Subsequently, the top two ranked vendors were invited to give functional presentations. These two top ranked vendors, Tyler (partnered with Kronos for timekeeping) and Denovo, each performed 4Yz days of demonstrations. These demonstrations determined that either proposal could fulfill the County's needs. Additionally, these demonstrations provided both vendors a better understanding of the County's needs. Therefore, to ensure Sumner County is getting the best value for its investment, I requested both Tyler (including Kronos) and Denovo to send sealed best and final offers.

C. On September 19th, I will begin contract negotiations with Tyler (and Kronos) based on

their best and final offer. The high points of Tyler's best and final offer are summarized below.

i. Tyler's licenses discounts consists of $327,725 plus a discount for the first year of software maintenance (support) of $256,362 for total discounts of $584,087

ii. Kronos' total discount of $165,996 consists of license discounts of $63,967, support discounts of $70,365 ($14,073 per year for the first five years), and first six months of support (software maintenance) for $31,664

iii. Combined savings is $750,083 IV. Total costs are presented below

1

Core Totals

Accounts Payable $ 8,500 Bank Reconciliation 60,150 Budgeting 7,000 Cash Receipting 69,500 Contract Management 66,200 Fixed Assets 77,650 General Ledger & Financial Reporting 283,330 Human Resources 81,050 Mi<;c Billing & AR 128,825 Payroll 141,600 Kronos Time and Attendance 169,575 Kronos Time and Attendance Software 365,946 Purchasing 136,825 Project & Grant Accounting 57,450 Employee Expense Reimbursement 28,575 BMI Asset Track Interface 10,000 BMI CollectIT Inventory Scanning System 6,500 Applicant Tracking 19,425 Professional Development 14,250 GASB-34 Report Writer 25,700 Citizen Self Service 45,050 Role Tailored Dashboard 47,100 Tyler Reporting Services 43,275 Muni<; Office 36,525 eProcurement 35,825 Forms Generator 14,625 Cash Drawer 230 Hand Held Scanner - Model19OOGSR 415 Hand Held Scanner Stand 25 ID Tech MiniMag USB Reader 62 Kronos inTouch Badge Terminal 2,277 Power Supply 40 Printer - (EPSON TM-H6000iii) 1,400 Tyler Secure Signature System w/2 Keys 1,650 Tyler Unlimited Client Access 68,250 Travel and Lodging 136,180 Project Management 16,000 Software Installation 12,000 System Admin & Security 8,225

Sub-total Best and Final Offer Core $ 2,227,205

Exeanded Performance Management Document Management

Sub-total Best and Final Offer Expanded

$

$

102,525 66,825

169,350

Sub-total Best and Final Offer System $ 2,396,555

APIPR Check Reconciliation Import Digitizing Three Additional Signatures

APlPositive Pay Less Performance Management

Total Best and Final Offer

$

$

1,000

3,000 (l16,143)

2,284,412

2

• Includes $6,099 of hardware (as listed above) • Does not include digitizing three additional signatures • Dose not include any necessary servers

Totals

Expanded Module Needs

Inventory $ 77,150 BM! CoUect Interface 10,000 Risk Management (Paid by Risk Management 46,450

Expanded Module Needs $ 133,600

Optional Modules and Services

Work Order Fleet Management $ 126,975 Performance Management 116,143 Tyler Pulse (Student Records) 106,450 Munis Disaster Recovery (One Year Only) 30,000 OSDBA (One Year Only) 30,000

Optional Modules and Services $ 409,568

II. Implementation A. A job description has been completed for the Sumner County Database Administrator

position; this vacant position is currently being advertised. I will commence interviews on September 30th

•

B. Based on the current progression to date, the ERP's general ledger functions will be implemented around July 1, 2014.

C. Based on the current progression to date, the ERP's automated payroll functions will be implemented on a very limited basis around January 1, 2014.

D. Preliminary data conversion activities are presented below. o The county office has reviewed and updated its record retention policies.

Currently, the county is in the process of archiving and or disposing of outdated data.

o The county has reviewed it accounts payable files and have deactivated inactive vendors and removed any duplicates.

E. Design of a useful chart ofaccounts within the county's legal frame work has begun. The Comptroller of the Treasury prescribes Sumner County's Uniform Chart of Accounts by State Statute. A major drawback of the prescribed chart of accounts is the lack of intuitive object codes (individual expense items). This has resulted in inconsistent classifications of expenses; basically, the same items are classified differently by different departments. Generally Accepted Accounting Principles (GAAP) and State Statutes require consistent classification of these expenses. The best way to provide reasonable assurance of consistent classifications is to create intuitive object codes (individual expenditure descriptions) through extensive use of sub­accounts. To alleviate this problem until the County's ERP is operational (Le. intuitive expense item descriptions are available to the operating departments), I will be placing a listing of intuitive object codes sub-classifications on the Sumner County Finance Department's website. This listing is designed as a guide only (Le. it only contains additional description for known problem items) and as a starting point (Le. items will be added regularly). Attached is a copy of the pertinent sections from the prescribed chart of accounts and the object code sub-classifications.

Attachments

3

September 16, 2013

Inlplementation Plan for the Financial Management Modernization System of the

County of Sumner, Tennessee of2012

4

Goals of the Implementation of the 2012 Finance Act

I. To design and implement a cohesive, state of the art Enterprise Resource Planning System, which includes an integrated common system (platform) for the County's financial matters

o This system will encompass all departments, agencies, commissions, boards, divisions or offices. o This system will encompass budgeting, accounting, purchasing, payroll, cash management, human

resources, and other such financial matters necessary for an efficient financial system. o This system will provide real-time and completely integrated operations. o This system will, within constraints provided by law, provide real-time access to all financial

documents and processes involved. II. Automate all payroll functions and minimize the County's payroll risks

o This system will include implementing a comprehensive time and attendance system to ensure compliance and adequate documentation of such compliance with the Fair Labor Standards Act.

o Through the ERP's electronic document management system, this system will eliminate all unnecessary paper documents and minimize any related liability associated with maintaining such documents.

III. Develop a strong internal control structure by developing a set of comprehensive policies and procedures that adequately address the five components of the internal control structure: control environment, risk assessment, control activities, information and communication, and monitoring

IV. Create a centralized accounting system that complies with all requirements of the 2012 Finance Act o Such system will provide transparency ofoperations and increased proficiency. o Such system will provide increased availability of necessary financial data (e.g. via increased

availability of ad hoc reporting). o Such system will provide improved customer service to all stake holders, including but not limited

to the county commission, school board, departments, and citizens of the County. V. Streamline operations of all financial functions through various improvements

o This system will initiate best practices for all financial activities. o This system will eliminate unnecessary duplication of functions (Le. initiate lean accounting). o This system will move the finance department into a paperless environment. o This system will utilize technology to eliminate any unnecessary costs.

VI. Complete the process for the implementation of the 2012 Finance Act no later than June 18,2016

Phase 1 - Adoption

Goall: ...........

... Status Date ...... Adoption of the 2012 Finance Act by the Sumner County Commission Completed Jun 18,2012

I Appointment of the Financial Management Committee Completed Ju116,2012 Election of the Committee Chairman Completed Sep 17,2012

. A"ppointment of the Finance Director by the County Executive Completed Jul 16,2012 Approval of the Finance Director by the County Commission Completed Ju116,2012 Recommendation of the Assistant Finance Director by Finance Director Completed Dec 17,2012

. Approval of the Assistant Finance Director by the Finance Committee Completed Dec 17,2012 Bond the Finance Director in accordance with the 2012 Finance Act Completed Jul 16,2012

9/16/2013

I

5

• •••••••••

Phase 2 - Pre-implementation Activities

:,Go~1 I . '.:Qat~i'"¥',(l{llij;~'~7"Ut3";' ;;!~~i ",. ..; '. ........ Statps

! Create a request for proposal for the Enterprise Resource Planning (ERP) i consulting services Completed May 30,2012

Evaluate ERP consulting service proposals Completed Ju118,2012 Award bid to consultant for Enterprise Resource Plannin~ (ERP) Completed Ju118,2012 Perform a needs assessment to determine the necessary attributes of the desired ERP system and develop an action plan. This assessment includes the following.

0 Assessing the County's current technology infrastructure and ERP environment

0 Determining necessary changes to the County's network to efficiently and safely operate a system wide ERP

0 Assessing current business processes that would be included in the ERP system

0 Documenting business processes to a level that would be !

suitable for inclusion in an RFP for the desired ERP software Dec 14,2012 Presentation of written report which includes all of the following

0 In relation to the ERP, identification of issues and opportunities for improvement by functional area within the County

0 Recommendations for any needed re-engineering for processes, based on best practices with the latest technology available in the current market place

0 A desired solution for functional needs and software requirements ofthe ERP

0 A costlbenefit analysis of all proposed technological and business process changes

0 A listing of recommended changes, including cost estimates 0 An action plan (or project plan) that defines the steps and timing

for moving forward through the remainder of the engagement's activities

0 The expected results in the implementation of enhanced processes, hardware, and software (such as improved productivity, new capabilities, better reporting, etc)

0 A listing of any necessary security enhancements for the ERP i

and its corresponding network

Completed

Completed Dec 14,2012 Development of the request for proposals for an ERP system that will meet the needs of Sumner County Feb 1,2013

IDesign and document a decision-making process that will be used to i guide the evaluation and ultimate decision of a selected vendor

Completed

Completed Feb 1,2013 Develop scripts or other scoring tools for testin~ ofsoftware Completed Jun 12,2013 I Distribution of RFP and receipt of bids Completed Feb 1 - Mar 22,2013 I Pre-bid conferences with vendors Feb13,2013 Evaluation of the ERP software and selection of vendor(s)

Completed Completed Mar 2S - Jun 12,2013

Develop a short-list of 3 to 5 vendors for testing of vendors' products Jun 12,2013 Evaluation of products and services and selection

0 Vendor(s) demonstrate their capabilities to the major users of the ERP system over a 3 day period (each)

0 After the demonstrations, evaluate the differences, advantages,

Completed

I Aug 9, 2013

Final selection of the most qualified vendor(s) Completedand disadvantages of each vendor based on the demonstrations

Aug 19,2013 Completed

9/16/2013

6

Phase 3 - Design Activities

Goals Status Date Preliminary design of the office

0 Create preliminary organization chart(s) 0 Create preliminary job descriptions 0 Create preliminary work flow charts 0 Create preliminary operational procedures 0 Draw lines of responsibility

• Human resources vs. payroll vs. benefits

• Fixed assets administration vs. reporting

• Purchasing and encumbrances (purchase orders)

• Internal audit (not part of the combined office)

• Individual schools' bookkeepers (activity funds are not part of the combined office)

0 Explore other entities' best practices 0 Implement Government Finance Officers Association

recommendations, where applicable 0 Assess physical locations

• A vailable space

• Additional furniture needed

• Additional wiring, remodeling, etc. 0 Determine preliminary location of all finance department

employees In-progress Jan 2014 - Jun 2014 Review data retention policies and secure destruction of unnecessary historical documents (i.e. documents that are not required to be maintained and have no real value to the County) I In-progress Nov 2012 - Dec 2013 Determine the cost vs. benefit of historical data conversion

0 Quantity converted 0 Quality of conversion (type of file, etc) Tentative May 2013 - Oct 2013

Determine the preliminary physical location of necessary historical data (hard copies) Mar 2013 • Nov 2013 Review the adequacy of policies and procedures for ERP environment (Le. electronic environment)

0 Purchasing policies 0 Personnel policies 0 Other automated payroll rules 0 Current procedures

In-progress

In-progress Mar2013 - Dec 2013 Set up preliminary workflow process for various ERP functions

0 Policies and procedures 0 Sequential steps 0 Actions to be performed and alerts Oct 2013· Jun 2014

Develop a preliminary budget for the office for fiscal years 2014 Tentative

June 2013 Completed

9/16/2013

7

Phase 4 - Implementation Activities - Infrastructure

Status Date Tentative Se 16,2013

0 ERP Software i

0 ERP Hardware Tentative Sep 2013 - Jun 2014 Make necessary changes to network(s) Tentative Oct 2013 - Dec 2013 Make necessary changes to accounting office

0 Order necessary furniture 0 Make necessary structural changes 0 Install necessary wiring and lines (fiber optic connection, etc.)

I0 Order workstation equipment (computers, peripherals, etc.) Tentative Feb 2013 - Nov 2013 I Completion ofnecessary ERP changes

Io Installation ofERP Software o Installation of ERP Hardware Tentative I Oct 2013 - Nov 2014 I

Phase 5 - Implementation Activities - Operational

Goals Status Date

i

Determine final disposition of historical data 0 Responsibility 0 Location 0 Accessibility Tentative Aug 2014

Determine any necessary relocation of accounting staff Completed May 2013 Training on the accounting system

0 Receipting (finance personnel) 0 Accounts payable 0 Purchasing (purchase orders) 0 Financial reporting 0 Budgeting 0 Fixed assets Tentative Nov 2013 - Aug 2014

!

Training on the timekeeping, benefits, and human resources systems 0 Payroll personnel 0 Support departments 0 HR personnel Tentative Nov 2013 - Dec 2014

Conversion of the accounting system

i

0

0

0

Clean up accounts payable and purchasing vendor files (Le. cleaning up electronic files for conversion) Move fixed assets to the ERP system's data based programs Data conversion for the accounting system In-progress I Dec 2012 - Dec 2013

9/16/2013

8

0

Conversion of the timekeeping, benefits, and human resources systems 0 Enter data into software modules (payroll rules, payroll

defmitions, coding, personnel policies, payroll poliCies, etc) 0 Transfer data from existing payroll systems into the ERP

system's timekeeping and/or human resources module(s) 0 Convert and enter leave data into the ERP system's timekeeping

module 0

0

Begin limited use (testing) of the new system's timekeeping module by departments Set up benefits administration and billing in the ERP system Tentative Jan 2014 - Dec 2014

Accounting system implementation 0 Set up and test workflow processes 0 Test data for proper conversion 0 Test various financial modules for correct operations 0 Begin (limited) dual processing on a test basis

i

Tentative Dec 2013 - luI 2014 Timekeeping, benefits, and human resources system implementation

0

0

0

Set up and test workflow processes Test system data entry and conversions Test personnel policies and definitions in timekeeping module

I

Begin controlled implementation of the timekeeping module (per school and/or departmental basis) lu12014 - lUll 2015 JTentative

i Full operation of the accounting system on the ERP system Tentative Oct 1,2014 Full operation of the timekeeping, benefits, and human resources system on the ERP system Tentative I Dec I, 2015

Phase 6 - Implementation Activities - Efficiency Adjustments and Completion

DateStatQ.sGoals, Evaluation of any problems and adjustments related to any of the following

0 Workflow processes 0 Financial reporting 0 Timekeeping

I 0 Policies and procedures Nov 2015 - Mar 2016 IPlacement of notice as required by Section 20(C) of the Financial

Tentative

• Management Modernization System ofthe County of Sumner, Tennessee i of2012 Apr 2016 ITentative

9/16/2013

9

Sumner County Government Job Description

Database Administrator

REPORTS TO

The Sumner County Database Administrator (DBA) reports to the Sumner County Director of Finance.

GENERAL SUMMARY

The DBA is responsible for the installation, configuration, upgrade, administration, monitoring and maintenance of the Sumner County Enterprise Resource Planning (ERP) system's database. This position is also responsible for planning, coordinating and implementing the database's security measures.

ESSENTIAL DUTIES AND RESPONSIBILITIES

The DBA will maintain Sumner County's ERP database, which includes the finances for approximately thirty-three elected or appointed department heads and the Sumner County School Department. The essential duties are as follows.

• Backing up and restoring database(s) • Contacting database vendor for technical support • Designing, planning, coordinating, implementing, and maintaining

database security measures • Desktop support • Ensuring compliance with database vendor license agreement • Generating various reports by querying from database as needed • Installing, configuring, and upgrading the database on the servers • Modifying the database structure if necessary • Optimizing and monitoring the performance of the database • Planning future storage requirements and allocating system storage for

the database system • Registering, controlling access, and monitoring access of users • Other duties as assigned by the Director of Finance

QUALIFICATIONS

Educational Requirements

Requires a Bachelor's Degree or higher in Computer Science or Management Information Systems (MIS). Microsoft Sal Server Database Certification strongly recommended.

Database Administrator Job Description 09-11-2013

10

Skills and Experience

The DBA must have a minimum of 3 years experience as a DBA in an ERP with similar complexity to the County's ERP.

The DBA should also have experience in the following.

• Installation, configuration, upgrade, administration, monitoring and maintenance of a database

• Development and design of database strategies • System monitoring • Improving database performance and capacity • Planning for future expansion requirements • Planning, coordinating and implementing database security measures • Desktop support functions • Excellent written communication skills

PHYSICAL DEMANDS

This job may require lifting of objects that exceed 20 Ibs., with frequent lifting and/or carrying of such objects as computer equipment. Other physical demands that may be required are as follows.

1. Talking 5. Pushing and/or pulling 2. Hearing 6. Climbing 3. Seeing 7. Stooping and/or kneeling 4. Walking/mobility 8. Reaching

GENERAL REQUIREMENTS

The above statements are intended to describe the general nature and level of work being performed by people assigned to this position. They are not intended to be a complete list of responsibilities, duties and skills required of personnel so assigned.

APPLICABLE LAW

Sumner County, Tennessee is an Equal Opportunity Employer and does not discriminate on the basis of race, sex, color, religion, national origin, age, disability or veteran status.

Database Administrator Job Description 09-11-2013

11

Object

Code Expense Category Description

Salaries and Wages 101 County Official/Administrative Officer 102 Judge(s)

103 Assistant( s) 104 Principals

105 Supervisor/Director

106 Deputy(ies)

107 Detective(s) 108 Investigator( s)

109 Captain(s)

110 Lieutenant(s) 111 Probation Officer( s)

112 Youth Service Officer( s)

113 Internal Audit Personnel

114 ADA Coordinator

115 Sergeant( s )

116 Teachers

117 Career Ladder Program

118 Secretary to Board

119 AccountantslBookkeepers

120 Computer Programmer(s)

121 Data Processing Personnel

122 Purchasing Personnel

123 Guidance Personnel

124 Psychological Personnel

125 Television Instructional Personnel

126 Career Ladder Evaluators

127 Career Ladder Extended Contracts

128 Homebound Teachers

129 Librarians 130 Social Workers

131 Medical Personnel

132 Materials Supervisor

133 Paraprofessionals

134 Pupil Personnel

135 Assessment Personnel

136 Audiovisual Personnel

137 Education Media Personnel

138 Instructional Computer Personnel

139 Assistant Principals

140 Salary Supplements 141 Foremen

142 Mechanic(s)

143 Equipment Operators 144 Equipment Operators - Heavy

145 Equipment Operators - Light

146 Bus Drivers

147 Truck Drivers 9!I6120J3

12

Object

Code Expense Category Description

148 Dispatchers/Radio Operators 149 Laborers 150 Night Watchmen 160 Guards 161 Secretary(s) 162 Clerical Personnel 163 Educational Assistants 164 Attendants 165 Cafeteria Personnel 166 Custodial Personnel 167 Maintenance Personnel 168 Temporary Personnel 169 Part-time Personnel 170 School Resource Officer 171 Speech Pathologist 184 Educational Incentive - Official! Administrative Officer 185 Educational Incentive Other County Employees 186 Longevity Pay 187 Overtime Pay 188 Bonus Payments 189 Other Salaries and Wages

Per Diem and Fees 191 Board and Committee Members Fees 192 Election Commission 193 Election Worker 194 Jury and Witness Expense 195 Certified Substitute Teachers 196 In-Service Training 197 Special Commissioner Fees/Special Master Fees 198 Non-certified Substitute Teachers 199 Other Per Diem and Fees

;,iRPp'WBWUg 201 Social Security 202 Handling Charges and Administrative Costs 203 Extension Service Medicare 204 State Retirement 205 Employee and Dependent Insurance 206 Life Insurance 207 Medical Insurance 208 Dental Insurance 209 Disability Insurance 210 Unemployment Compensation 211 Local Retirement 212 Employer Medicare 213 Payments to Retirees 214 Termination Benefits 215 On-Behalf Payments for OPEB 299 Other Fringe Benefits

911612013

13

Object

Code Expense Category Description

Contracted Senices 301 Accounting Services

Consulting Other Non-audit Services Taxes

302 Advertising

Newspaper Advertisement - Position Announcement Newspaper Bids

Newspaper Notification - Civil Service Testing 303 Ambulance Services 304 Architects 305 Audit Services 306 Bank Charges 307 Communication

Cell Phone Monthly Service Charges Fax Line Monthly Service Charges Telephone Land Line Monthly Service Charges

308 Consultants 309 Contracts with Government Agencies

Appropriations to State Agencies (approved by County Commission) Data Processing Through State or Federal Agency State Tax Billings Through State or Federal Agency

310 Contracts with Other Public Agencies Costs for Detaining Juveniles by Outside Agencies Services From Quasi-Government Agencies (GNRC)

311 Contracts with Other School Systems 312 Contracts with Private Agencies

K9 and K9 Officer Training 313 Contracts with Parents 314 Contracts with Public Carriers 315 Contracts with Vehicle Owners 316 Contributions

Non-profit Contributions (approved by County Commission) 317 Data Processing Services

Computer Support Services Computer License Agreements Internet Lines (if separable from phone services) Internet Services Small (Non-capital) Software Purchases Small (Non-capital) or Re-occurring Website Services

318 Debt Collection Services Collection Agencies

319 Confidential Drug Enforcement Payments 320 Dues and Memberships 321 Engineering Services

9/16/2013

14

Object

Code Expense Category Description

322 Evaluation and Testing Ambulance Testing Drug Testing Employee Physicals or Evaluations Employee Testing - Civil Service Motor VehiclelEmissions Testing Psychological Evaluations

323 Explosive and Drilling Services 324 Financial Advisory Services 325 Fiscal Agent Charges 326 Forest Resource Services 327 Freight Expenses

Freight Expenses (if not part of a materials order)

328 Janitorial Services Cleaning Services

329 Laundry Service Uniform Cleaning Services

330 Operating Lease Payments 331 Legal Services

Attorneys Court Transcription Services Expert Legal Services Mediation Services

332 Legal Notices, Recording, and Court Costs Budget Legal Notices Court Filings Delinquent Tax Notices Election Notices Notices of Meetings Recordings in Register of Deeds' Office Trustee's Tax Notices

333 Licenses Paramedic Licenses Professional Licenses

334 Maintenance Agreements Copiers

335 Maintenance and Repair Services - Buildings 336 Maintenance and Repair Services - Equipment

Alarm/Security System Maintenance and Repair Services Elevator Maintenance and Repair Services Fire Extinguisher Maintenance and Repair Services HV AC Contracts and Repair Services Traffic Light Maintenance and Repair Services

337 Maintenance and Repair Services - Office Equipment Copier Repairs (if not covered under maintenance agreement)

9/16/2013

15

Object

Code Expense Category Description

338 Maintenance and Repair Services - Vehicles Oil Changes Tires (if installed by vendor) Vehicle Registration Vehicle Repairs (mechanical and collision)

339 Matching Share 340 Medical and Dental Services 341 Pauper Burials 342 Payments to Schools - Breakfast 343 Payments to Schools - Lunch

344 Payments to Schools - Other

345 Payments to Schools - Other USDA

347 Pest Control

348 Postal Charges Postage Machine Rental Postage Machine Supplies Postage Charges (if not part of a materials order)

Stamps

349 Printing, Stationery, and Forms Business Cards Custom Printed Checks Custom Printed Envelopes Custom Printed Forms

351 Rentals Building/Office Rentals Car Rentals Equipment Rentals Fair Booth Rentals

352 Royalties

353 Towing Services

354 Transportation - Other than Students

355 Travel Airfare Hotel Mileage Parking Per Diem Meals

356 Tuition 357 Veterinary Services

358 Remittance of Revenues Collected

359 Disposal Fees 360 Brokerage Fees - Recyclab\es

361 Permits 362 Penalties 363 Contracts for Landfill Facilities

364 Contracts for Development Costs

365 Contracts for Final Cover Costs

366 Contracts for Postclosure Care Costs 9/16/2013

16

Object

Code Expense Category Description

367 Maintenance and Repair Services - Records

Archiving Services Binding Services Conversion to Electronic Media Copying or Scanning Services (by a vendor) Micro-Filming Services Shredding Services

368 Drug Treatment

369 Contracts for Substitute Teachers - Certified

370 Contracts for Substitute Teachers - Non-certified

399 Other Contracted Services Lawn Maintenance Tree TrimminglRemoval Television Services

Supplies and Materials 401 Animal Food and Supplies

402 Asphalt

403 Asphalt - Cold Mix 404 Asphalt - Hot Mix

405 Asphalt - Liquid

406 Basic Skills Materials

407 Coal

408 Concrete 409 Crushed Stone

410 Custodial Supplies BroomslMops Cleaning Supplies Paper Towels Soap Toiletries Trash Bags

411 Data Processing Supplies Computer Cords (if purchased separately) Computer Equipment Batteries Computer Mouse (if purchased separately)

Printer Cartridges/Ribbons

412 Diesel Fuel 413 Drugs and Medical Supplies 414 Duplicating Supplies

Fax Machine Ribbons/Cartridges Fax Machine Supplies

415 Electricity

416 Equipment Parts - Heavy

417 Equipment Parts - Light

418 Equipment and Machinery Parts Equipment and Machinery Batteries Equipment and Machinery Filters Equipment and Machinery Repair Parts

9/16/2013

17

Object

Code Expense Category Description

419 Explosives and Drilling Supplies 420 Fertilizer, Lime, and Seed 421 Food Preparation Supplies

Aluminum Foil Napkins Plastic Eating Utensils Plastic or Foam Cups Plastic Wrap

422 Food Supplies Coffee and Creamer Cost of Feeding Inmates on Work Details Inmate Food Miscellaneous Food Potable (drinking) Water

423 Fuel Oil 424 Garage Supplies 425 Gasoline 426 General Construction Materials

Building Keys Light Bulbs Lumber, Plywood, and Press Board Nails/Screws Paint Sheet Rock Shingles

427 Ice 428 Riprap 429 Instructional Supplies and Materials

Training Materials (for county presented classes or presentations) Training Supplies (for county presented classes or presentations)

430 Kindergarten Textbooks 431 Law Enforcement Supplies

Evidence Collection BagslEnvelopes 432 Library BookslMedia 433 Lubricants 434 Natural Gas 435 Office Supplies

Batteries (for other than large equipment, machinery, or vehicles) Calendars Chair Mats File Trays Hole Punches (manual) Kleenex Paper Paper Clips Staplers/Staples/Staple Pullers Tape Dispensers/Tape

436 Other Road Materials 9/16/2013

18

Object

Code Expense Category Description

437 Periodicals Magazine Subscriptions Newspaper Subscriptions Non-library and non-text books or media

438 Pipe 439 Pipe - Concrete 440 Pipe - Metal 441 Prisoners Clothing 442 Propane Gas 443 Road Signs 444 Salt 445 Sand 446 Small Tools

Drills and Bits Hammers Saws Screwdrivers

447 Structural Steel 448 T&1 Construction Materials 449 Textbooks 450 Tires and Tubes 451 Uniforms

Belts Boots Pants Patches Shirts Socks

4£ Utilities 453 Vehicle Parts (must be for DMV registered vehicle not serviced by vendor)

Vehicle Batteries Vehicle Filters Vehicle Keys Vehicle Maintenance Supplies/Parts

454 Water and Sewer 455 Wood Products 456 Gravel and Chert 458 Daily Cover Material 459 Drainage Materials 460 Geotextile Materials 461 Liner Materials 462 Wire 463 Testing

Drug Testing Supplies Water Testing Supplies

464 Top Soil 465 Clay 466 Synthetic Membrane

9/1612013

19

Object

Code Expense Category Description

467 Fencing 468 Chemicals

Weed Killer 469 USDA - Commodities 499 Other Supplies and Materials

Other (;harges 501 Boiler Insurance 502 Building and Contents Insurance 503 Excess Risk Insurance 504 Indirect Cost 505 Judgments 506 Liability Insurance 507 Medical Claims 508 Premiums on Corporate Surety Bonds 509 Refunds 510 Trustee's Commission 511 Vehicle and Equipment Insurance 512 Withholding Tax 513 Workers' Compensation Insurance 514 Depreciation 515 Liability Claims 516 Other Self-Insured Claims 517 Surcharge 518 Amortization 519 Loss on Retirement of Debt 520 Loss on Disposal of Property 521 Loss from Joint Ventures (Governmental Funds Only) 522 Net Loss from Joint Venture (Proprietary Funds Only) 523 Landfill Closure/Postclosure Care Costs (Proprietary Funds Only) 524 In Service/StaffDevelopment

Conference/SeminarlTraining Registration Fees 525 Constitutional Officers' Operating Expenses 526 Impairment Loss 530 Fines, Assessments, and Penalties 531 Access Fees 532 Litter Enforcement Awards 533 Criminal Investigation of Applicants - TBI 534 Refund to Applicant for Criminal Investigation 535 Fee Waivers 536 Hazardous Waste Cleanup 540 Tax Relief Program 590 Transfers to Other Funds 594 Specialized Medical Treatment 599 Other Charges

K9 Drug Dogs Notary Public Filing and Bond Fees

9/16/2013

20

Object

Code Expense Category Description

Debt Service 601 Principal on Bonds 602 Principal on Notes 603 Interest on Bonds 604 Interest on Notes 605 Underwriter's Discount 606 Other Debt Issuance Charges 610 Principal on Capital Leases

611 Interest on Capital Leases

612 Principal on Other Loans 613 Interest on Other Loans

620 Debt Service Contribution to Primary Government 699 Other Debt Service

CapitalOutlay 701 Administration Equipment 702 Airport Improvement 703 Asphalt Plant Equipment

704 Attendance Equipment

705 Bridge Construction 706 Building Construction 707 Building Improvements

708 Communication Equipment Cell Phones Desk Phones Phone Systems Radios

709 Data Processing Equipment Scanners

Computers Printers

710 Food Service Equipment Coolers Refrigerators Stoves/Ovens

711 Furniture and Fixtures Chairs Desks File Cabinets Tables

712 Heating and Air Conditioning Equipment 713 Highway Construction 714 Highway Equipment 715 Land

9/16/2013

21

Object

Code Expense Category Description

716 Law Enforcement Equipment Billie Sticks Guns Pepper Spray Spike Strips Tasers

717 Maintenance Equipment 718 Motor Vehicles (any vehicle requiring DMV registration)

Ambulances Cars Dump Trucks Pick-up Trucks Patrol Vehicles (including all parts to equip) Sport Utility Vehicles

719 Office Equipment Calculators Hole Punches (electronic)

720 Plant Operation Equipment 721 Quarry Equipment 722 Regular Instruction Equipment 723 Right-of-Way 724 Site Development 725 Special Education Equipment 726 State Aid Projects 727 Surplus Equipment 728 Traffic Control Equipment 729 Transportation Equipment 730 Vocational Instruction Equipment 731 Voting Machines 732 Building Purchases 733 Solid Waste Equipment 734 Disabilities Act Improvements 735 Health Equipment

Cots/Stretchers Heart Monitors

790 Other Equipment All-Terrain Vehicles (ATV) DVD Players Televisions

791 Other Construction 799 Other Capital Outlay

9116/2013

22