HomeMy WebLinkAbout05.b. Receive update on reporting impacts from implementation of new ERP system and new Chart of Accounts Page 1 of 80
Item 5.b.
CENTRAL SAN
July 21, 2020
TO: FINANCE COMMITTEE
FROM: KEVIN MIZUNO, FINANCE MANAGER
REVIEWED BY: PHILIP LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION
ANN SASAKI, DEPUTY GENERAL MANAGER
ROGER S. BAILEY, GENERAL MANAGER
SUBJECT: RECEIVE UPDATE ON REPORTING IMPACTS FROM IMPLEMENTATION
OF NEW ENTERPRISE RESOURCE PLANNING (ERP) SYSTEMAND NEW
CHART OF ACCOUNTS
Background
At the May 18, 2020 Finance Committee meeting, staff was asked to provide: (1) a reconciliation of the old
chart of accounts to the new one and (2) an overview of the impacts of the change in the chart of accounts
on financial reporting.
This memorandum and the accompanying presentation (Attachment 1) addresses these issues.
Additionally, to assist with understanding the structure of the new chart of accounts and to assist in
reconciling the old accounts to new ones, the following documents are included as attachments to this
Board Memo, which are current as of June 30, 2020:
• Attachment 2 - Translation index of old to new expense accounts (object classes)
• Attachment 3 - Translation index of old to new org units (dept-divisions)
• Attachment 4 - Translation index of old to new full account strings
• Attachment 5 - New object class chart of accounts (including new object classes not listed in
Attachment 2)
• Attachment 6 - New org unit chart of accounts (including new org units not listed in Attachment 3)
Design and Implementation of New Chart of Accounts
At the onset of the ERP implementation project over a year ago, Central San staff acknowledged the
importance of reviewing the existing chart of accounts for suitability in a new state-of-the-art ERP. Prior to
the selection of the ERP system (Oracle Cloud Fusion) and implementation consultant (Emtec), Central
San contracted with Government Finance Officer's Association (GFOA) and Rahban CPA & Consulting
(Rahban)to assist in developing ERP system requirements as well as provide feedback on the existing
chart of accounts used for many years in Central San's legacy ERP system. The existing chart of
accounts in Central San's legacy HTE system has been in place since the early 1990s.
As described in a Best Practices article published by the GFOA in February 2019 (Attachment 7):
"A chart of accounts, a listing of the accounts an organization uses to define each class of items for
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 67 of 148
Page 2 of 80
which money is spent or received, provides a uniform format that local governments can use for
reporting and accounting. The chart also organizes finances and segregates expenditures, revenue,
assets, and liabilities to provide a better understanding of the organization's financial picture. It is a
resource that governments can use for budgeting, accounting, and financial reporting."
Since there is no one right or statutorily required way to design a chart of accounts for a municipal utility
such as Central San, creating an optimal chart of accounts is a challenging task requiring management
judgment taking into consideration our industry(i.e. utilities, sanitation, governmental accounting, etc.) and
organizational structure (i.e. special district, size, departments, etc.). Further complicating this task is the
fact that once a chart of accounts is in place, as the backbone of an ERP system, it is extremely
challenging, if not impossible, to make significant changes to it.
As outlined in the Attachment 7, the GFOA issued the following guidelines to assist governments in
developing a new chart of accounts as part of an ERP system implementation:
1. Define Each Segment
• Don't use one segment for multiple purposes
• Each segment should have a strict definition
2. Start Over
• Don't worry about mapping back to the existing chart
• Reflect actual organizational structure
• Avoid replicating a problematic structure
3. Start Simple and Build-Out Detail
o Identify major categories within each segment first
4. Don't Store Unnecessary Data
• Use sub-modules of system (i.e.AP, AR, Projects, etc.)to further define detail
• Keep relatively simple if possible
5. Don't Repeat Ineffective Numbering or Accounts
• Don't hold on to old taxonomy or vocabulary
• End users will eventually learn the new chart of accounts despite an initial learning curve
With these principles in mind, along with more specific recommendations and guidance from the GFOA
and Rahban, Central San staff performed a detailed review of its existing chart of accounts and identified
several deficiencies that could be addressed with modifications to the chart of accounts. Although the
initial thinking was to implement critical changes while generally keeping the existing structure in place,
ultimately more significant changes ended up being adopted. Minor changes included eliminating
redundant accounts and creating some more granular accounts. More significant changes included
restructuring the parent-child roll-up categories for the organization unit and objective class segments:
• The old cost center and organization unit (dept-division) segments were consolidated into a single
four-digit segment. Certain organization units were separated. The organization unit segment was
re-engineered to reflect the current organizational chart structure to improve its usefulness for
Managers responsible for overseeing divisional budgets.
• The expense object classes (expense types such as travel, consulting, utilities)were entirely re-
structured based on an illustrative example in the GFOA's Governmental Accounting,Auditing, and
Financial Reporting book, which is referred to as the "blue book" by governmental accountants and
is considered the most recognized and trusted non-authoritative literature in the governmental
accounting field.
Staff is confident that all significant changes made to the existing chart of accounts are supported by
GFOA best practices as well as recommendations from Rahban and will improve accounting, financial
reporting, and budgeting capabilities at Central San.
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 68 of 148
Page 3 of 80
Reporting Impacts
In regards to impacts on Central San's budget, as disclosed in the FY 2020-21 budget adopted on June
4, 2020, the budget book was prepared to reflect the updated and revamped chart of accounts designed
by Central San as part of the Oracle Cloud Fusion ERP implementation project, scheduled to be in place
during FY 2020-21. Accordingly, there are some differences in expenditure line items and organization
unit groupings in this book as compared to previous budget books. As a result of these changes, to
improve comparability, certain prior year expense categories have been restated in accordance with the
new categories and groupings. The total budget figures for the given years remain the same, but
expenditures by category may differ.
In addition to changes already visible in the FY 2020-21 adopted budget book, immediate impacts will be
visible on the monthly financial reports prepared by the Finance Division and presented to the Finance
Committee and Board, with the first impacted monthly report being for J my 2020. The attached
presentation (Attachment 1) provides an illustration of what the changes will be to the Operations and
Maintenance (O&M) Fund using a historical month's (April 2020)financial results in the old reporting
method as well as the new reporting method. The changes to the O&M monthly financial reports are
reflective of the new more logically structured parent-child roll-up categories for object classes and
organization units. As the new ERP's Projects Module is still undergoing final testing and configuration, a
sample of the Sewer Construction Fund's monthly financial report submitted to the Finance Committee
and Board is not yet available. However, it is expected the new monthly projects financial report will remain
largely the same as previous reports, as changes to the chart of accounts structure has minimal impacts on
how capital project spending is tracked. Unlike the O&M fund where changes to object classes and
organization units significantly impacts accounting and reporting, Sewer Construction Fund reports rely
heavily on unique project identifications, project phases, and task codes which remain largely unchanged
(apart from moving from four digit project codes to five digit codes to allow more projects to be maintained
in the system without reusing codes).
Strategic Plan Tie-In
GOAL THREE:Fiscal Responsibility
Strategy 2—Ensure integrity and transparency in financial management
ATTACHMENTS:
1. Presentation
2. Old to New Account Mapping (Expense Codes)
3. Old to New Account Mapping (Org Units)
4. Old to New Account Mapping (Full Account String)
5. New Chart of Accounts Object Class Codes (as of 6-30-20)
6. New Chart of Accounts Org Unit Codes (as of 6-30-20)
7. GFOA Best Practice Guidelines
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 69 of 148
Page 4 of 80
Attachment 1
REPORTING IMPACTS FROM
l�
IMPLEMENTATION OF NEW ERP AND
CHART OF ACCOUNTS
y
KEVIN MIZUNO, FINANCE MANAGER
"_ .. -- Juw 21,2020
4
BACKGROUND
• Existing chart of accounts in legacy system revamped as part
of Central San's implementation of a new ERP system
• Central San's FY 2020-21 budget was adopted on June 4,
2020
• Several presentation changes were incorporated into the
budget related to the newly improved chart of accounts
designed for the new ERP system. Changes largely impacted
the following:
• Financial Summary included new section on changes
• O&M org unit structures
• O&M expense line item titles & roll-ups
• At the May 18, 2020 Finance Committee, staff was asked to
provide a reconciliation of the old chart of accounts to the new
one and an assessment of its impacts on financial reporting
2 `-1
Of
1
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 70 of 148
Page 5 of 80
CHART OF ACCOUNTS-
KEEP AS IS OR CHANGE?
• In an ERP project, a foundational element is the Chart of
Accounts. Should it be carried forward as is, or changed?
Keep As Is Change It
+ Familiarity + Best practice is to redo(per GFOA)
+"It generally seems to work" + Existing COA had problems that needed to be
+Less work&complexity to addressed
keep something as is than • Vendors embedded (a 25 year old workaround)
completely redesign . Distinctions without a difference(similar
+ Reporting consistency accounts; no one knows what distinguishes
them)
• Did not reflect current organizational structure
• Running out of numbers in 4 digit capital
projects
+Changes necessary to take advantage of Oracle
functionality in reporting
We started with the premise of"keep things
generally the same",but as we progressed,ended
up adopting more significant changes. 3
CHART OF ACCOUNTS SEGMENTS
(OLD FORMAT
Account
Structure
Cost
Fund- Dept/Div- Center. Element-Object
Represents:Running
Expense Fund,Admin
Dept,Central Services
001- 0100- 400. 11-01 Division,Materials&
Supplies,Office
Supplies
4
2
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 71 of 148
Page 6 of 80
CHART OF ACCOUNTS SEGMENTS
(NEW FORMAT)
Org Units updated;will now have 3 primary
departments reflecting adopted budget
Account
Structure Represents:Running
Fund- OrclUnit ObiectClass Interfund Future1 Future2 Expense Fund,Purchasing,
Overtime,then three
segments that will see
10 1501 7010,5 00 0000 0000 infrequent or onlfuture use
Reserving right to Reserving right to
Fund numbers Renumbered with new scheme. implement programs implement treatment
updated;some Five digits starting with: in the future phase costing,or other
Assets 1 item in the future
added for Trusts/ Liabilities 2
other needs Equities 3
Revenues 4
Expenditures/Expenses 7
Expenditure Accruals 8
Y 'A Statistical Accounts 9
_ 5
NEW ORGANIZATION UNIT ROLL-UPS
• New roll-ups significantly improve
roll-up capabilities,alignment
with HR system,and nexus to
budget book
• Director cost center eliminates
® ® ® reporting Director&admin costs
within one of own divisions
• Operating Department divisions
structured similarly as before with
new numbering for roll-up
purposes
• Pump station cost child included
within Plant Maintenance
"parent"as a responsibility of
Plant Maintenance Division
Manager
• Recycled Water within 5000-
Series not depicted here
6 1,
3
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 72 of 148
Page 7 of 80
NEW GRANDPARENT EXPENSE
ACCOUNT ROLL-UPS
® At highest level within expenses(7-series),there are
seven basic"grandparent"expense categories in new
chart of account.
® Plan is for line items within budget book document
will be presented at this level.
Structure reflects template chart of accounts
® published by
Improved parent-child roll-ups will allow for reporting
at the highest to lowest levels at the"click of a
® button".
Expenses organized into three levels:Grandparent,
Parent and Child.
• Lowest child accounts now a lot more granular to
improve reporting,however plan to budget at the
parentlevel.
• Important:Per best practice guidance,natural
accounts should describe the article purchased or
service obtained,not the purpose(Le,org unit,
® program).
7 1
OBJECT CLASS CHANGES
APRIL 2020 REPORTS (OLD FORMAT)
YTD Fav/(Unfav)
Total FY Budget YTD Budget YTD Actual Variance
Total Revenues $ 89,560,370 $ 71,179,950 $ 71,841,498 $ 661,548
O&M Expenses:
Total Labor Charges $ 52,789,084 $ 43,426,710 $ 40,787,313 $ 2,639,397
Unfunded Liabilities 12,436,841 10,294,370 10,321,170 )26,800)
Chemicals 1,620,000 1,349,970 1,191,646 158,324
Utilities 4,209,350 3,507,730 3,465,522 42,208
Repairs&Maintenance 5,242,867 4,368,830 3,426,769 942,061
Hauling&Disposal 1,186,175 988,420 772,074 216,346
Professional&Legal Services 874,300 728,500 295,463 433,037
Outside Services 3,639,547 3,094,762 1,908,546 1,186,216
Materials&Supplies 2,152,127 1,793,165 1,689,955 103,210
Other Expenses 2,464,834 2,141,198 1,668,147 473,051
All Other 969,650 945,530 951,263 (5,733)
Total Expenses $ 87,584,775 $ 72,639,185 $ 66,477,868 $ 6,161,317
8 '
4
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 73 of 148
Page 8 of 80
OBJECT CLASS CHANGES
APRIL 2020 REPORTS (NEW FORMAT
YTD Fav/(Unfav)
Total FY Budget YTD Budget YTD Actual Variance
Total Revenues $ 89,560,370 $ 71,179,950 $ 71,841,498 $ 661,548
O&M Exoenses:
Salaries&Wages $ 38,545,093 $ 31,074,840 $ 29,831,525 $ 1,243,315
Employee Benefits 11,982,565 12,397,230 11,043,303 1,353,927
Unfunded Liabilities 14,782,917 10,336,210 10,340,304 (4,094)
Purchased Property Services 4,483,744 5,584,590 4,418,674 1,165,916
Purchased Professional,
Technical&Other Services 6,418,232 4,718,850 2,918,952 1,799,898
Supplies&Materials 9,322,677 6,650,865 6,316,113 334,752
Other Expenses 2,029,547 1,876,600 1,608,997 267,603
Total Expenses $ 87,564,775 $ 72,639,185 $ 66,477,868 $ 6,161,317
=f 9
OBJECT CLASS CHANGES
APRIL 2020 REPORTS (COMPARISON)
Old Format New Format
VTD Fav/(Un)av) KD Fav/(Unfav)
otal 07 ButlgM Budget YID Ad- Variance Tatal FY Butlge[ YID Butlget YID ARual —la.
To[al Revenues $ 70 $�]1,1)9,950 $ )L84L498 s 661.948 Tatal Revenues $ 89,560,3]0 $ )1,1)9,990 $ 71,841,498 $ "I'm
0&M Egoenu9: o&M ft...-
-1 Labor Charges 3--5 43,42, Salades&Wages $ 38,545,093 $ 31,074,840 $ 29,831,525 $ 1,243,315
Unfundetl Liabilities "4'6-g41--10394-3]0 10,311]0 ve^Oq Employee Benefits 11,982,565 12,397,230 11,043,303
Chemicals 1,620,000 1,349,9]0 1,191,fi46 ,32 Unfunded Liabilities 14,782,917 10,336,210 10,340,304 (4,094)
Ubli9.ez 350 3,50],]30 3,65,522 42,20 --v P-1, dPmp y
Services 4,483,744 5,584,590 4,418,674 ],165,916
5,242,867 ,830 769 942,061 `he
Servi 6,418,232 4,718,850 2,910,952 1,799,898
1,186,1)5 988,4 2,074 6,346 Supplies&Materia16 9,322,677 6,650,865 6,316,113 334,752
Professional&Legal 8,500 9 433 Other Expenses 2,029,547 1,876,600 1,608,997 267,603
Outside Services 3,639,547 6,216 Total Expenses $ 87,564,775 $ 72,639,185 $ 66,77,868 $ 6,161,317
Materials&Supplies_ 2,15 ,]93,165 ,689,955 103,210
Other Expenses 2,464,0 2,141,198 1,668,147 473,051
All Other 969,650 945530 —,263 (5,733)
Total Expenses $ 81581,775 $ T2.639,189 $ 66,.77,868 $ 6.161,31)
10 '
5
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 74 of 148
Page 9 of 80
ORGANIZATION UNIT CHANGES
APRIL 2020 REPORTS (OLD FORMAT)
Period Period
Budget Period Actual Variance YTD Budget YTD Actual YTD Variance
Administration $ 1,838,383 $ 1,477,472 $ 360,911 $19,230,847 $16,330,366 $ 2,900,481
Engineering 1,354,963 1,163,526 191,437 14,064,572 12,999,283 1,065,289
Collection System
Operations 1,222,796 1,131,782 91,014 12,258,010 11,420,460 837,550
Plant Operations 2,295,519 2,525,353 (229,834) 23,329,906 22,406,206 923,700
Pump Stations 241,210 208,473 32,737 2,412,100 2,372,686 39,414
Recycled Water 132,215 70,695 61,520 1,343,750 948,868 394,882
Totals $ 7,085,086 $ 6,577,300 $ 507,786 $72,639,185 $66,477,868 $ 6,161,317
• Quarterly Financials provided to Finance Committee and
Board previously showed these six (6) major organization
units
• Collection System, Plant Operations and Pump Stations all
part of Operations Department
• Plant Maintenance was consolidated with Plant Operations
ORGANIZATION UNIT CHANGES
APRIL 2020 REPORTS (NEW FORMAT
Period Period
Budget Period Actual Variance YTD Budget YTD Actual YTD Variance
Executive
Management $ 222,605 $ 247,223 $ (24,618) $ 2,301,050 $ 2,477,414 $ (176,364)
Administration 1,681,913 1,288,556 393,358 17,591,147 14,371,338 3,219,809
Engineering&
Technical Services 1,354,963 1,163,526 191,437 14,064,572 12,999,283 1,065,289
Operations 3,693,390 3,807,301 (113,911) 37,338,666 35,680,965 1,657,701
Recycled Water 132,215 70,695 61,520 1,343,750 948,868 394,882
$ 7,085,086 $ 6,577,300 $ 507,786 $72,639,185 $66,477,868 $ 6,161,317
• Previously Board, GM and SOD were in Admin. Separated
as they oversee other Departments as well.
• Collection System, Plant Operations and Pump Stations
consolidated into Operations Department as this report is
intended to show Departments and not divisions
• Org Unit report also generated at divisional level (one level
lower than dept.)and tracked by management internally
12 �
6
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 75 of 148
Page 10 of 80
HELPFUL DOCUMENTS PROVIDED
Accompanying Memo to Finance Committee on July
21 , 2020 includes the following helpful attachments
provided to Divisional Management
Attachment 2 - Translation index of old to new expense
accounts
Attachment 3 - Translation index of old to new org units
Attachment 4 - Translation index of old to new full
account strings
Attachment 5 - Master chart of Accounts
Document shows full new chart of accounts and the various
parent-child rollup relationships
CONCLUSION
New chart of accounts format improves logic
of reporting capabilities with numerical rollup
structure (needed for Oracle)
Finance anticipates many questions and
feedback on new chart of accounts and
some refinements over the next 1-2 years
Providing referenced documents to Division
management and administrative support
team members will help smooth the transition
to the new ERP over the next two months
_P 14 '
7
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 76 of 148
Page 11 of 80
QUESTIONS & FEEDBACK
8
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 77 of 148
Page 12 of 80
Central Contra Costa Sanitary District Attachment 2
Old to New Chart of Accounts Translation Index
Expense Codes
Note 1: Old "Element-Object" is now referred to as "Object Class" in Oracle.
Note 2: The goal of the new chart of accounts is to improve the logical structure of account segments
and allow for more granular reporting, limiting the use of accounts titled "general" or "miscellaneous". If
a more granular account is needed, please contact Finance.
Old Element-Object Account Description New Object Class
01-01 SALARIES &WAGES-MGMNT. 70101
01-02 SALARIES &WAGES-NON MGMT 70102
01-03 COMP ABS-ACCRUAL PAYMENTS 71102
01-05 OVERTIME 70401
01-06 STANDBY 70402
01-10 SALARY VACANCY 70601
01-15 REW WAGE TRANSFER 70602
01-17 CLASSIFICATION-COMP STUDY 71603
01-50 CAPITALIZED SALARIES 70105
01-51 CAPITALIZED OVERTIME 70405
01-52 SALARY VACANCY 70601
02-01 WORKERS' COMPENSATION INS 71205
02-02 STATE UNEMPLOYMENT INSUR 71301
02-03 FEDERAL MEDICARE TAX 71302
02-04 MEDICAL& HEALTH INSUR 71201
02-05 RETIREMENT CONTRIBUTION 71401
02-06 DEFERRED COMP. CONTRIB 71402
02-07 DENTAL INSURANCE 71202
02-08 LONG-TERM DISABILITY INS 71203
02-09 LIFE INSURANCE 71204
02-11 ACCRUED COMPENSATED ABS. 71101
02-12 BENEFIT VACANCY 71701
02-15 REW BENEFIT TRANSFER 71704
02-17 CLASSIFICATION-COMP STUDY 71603
02-18 VISION CARE 71207
02-50 CAPITALIZED ADM OVERHEAD 71703
03-01 DIRECTOR MEETING FEES 70501
03-02 BOARD TRAINING AND CONF 76399
03-03 BOARD HEALTH BENEFITS 71206
04-02 LIME 75201
04-03 POLYMER 75202
04-04 BOILER CHEMICALS 75203
04-06 OTHER CHEMICALS 75210
04-07 HYPOCHLORITE 75205
04-08 SODIUM HYDROXIDE 75206
05-01 ELECTRICAL 75110
05-02 NATURAL GAS 75120
05-03 LAND-FILL GAS 75130
Page 1 of 4
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 78 of 148
Page 13 of 80
Central Contra Costa Sanitary District Attachment 2
Old to New Chart of Accounts Translation Index
Expense Codes
Old Element-Object Account Description New Object Class
05-04 WATER 75140
05-05 TELEPHONE 75150
06-01 OUTSIDE VEH/EQUIP REPAIR 73111
06-02 VEHIC/EQUIP REPAIR MAINT 75319
06-03 GENERAL REPAIRS & MAINT 73196
06-04 OUTSIDE REPAIRS & MAINT 73196
06-05 COMPUTER REPAIRS & MAINT 73141
06-06 REAL PROPERTY REPAIRS 73197
06-07 CLOUD-SAS 73140
07-01 ASH REMOVAL 73201
07-02 SLUDGE REMOVAL 73202
07-03 GRIT REMOVAL 73203
07-04 JANITORIAL& REFUSE REMOV 73501
07-05 SPOILS REMOVAL 73204
07-06 HAZARDOUS WASTE DISPOSAL 73205
08-01 PROFESSIONAL SERVICES 74198
08-02 LEGAL SERVICES-BOARD 74120
08-03 LEGAL SERVICES-STAFF 74121
08-11 DISTRICT COUNSEL SERVICES 74121
08-96 TREATMENT PLANT 74198
08-97 COLLECTION SYSTEMS 74198
08-98 GENERAL IMPROVEMENTS 74198
08-99 RECYCLED WATER 74121
09-01 OUTSIDE SAFETY SERVICES 73301
09-02 TECHNICAL SERVICES 74299
09-04 OTHER PUBLIC AGENCY SERVS 74301
09-05 REPROGRAPHIC SERVICES 74201
09-06 RECRUITMENT 74302
09-10 OUTSIDE SERVICES 74299
09-12 CAMP, DRESSER & MC KEE 74299
09-13 CAROLLO ENGINEERS 74299
09-31 ASSOCIATED ROW SERVICES 74299
09-40 ZETNER &ZETNER 74299
09-46 BROWN & CALDWELL 74299
09-60 JDH CORROSION CONSULTANTS 74227
09-68 RIGHT OF WAY 73630
09-73 COMPLETE PROJ SOLUTIONS 74299
09-75 CALPO,HOM&DONG ARCHITECTS 74299
09-82 HARVEST TECHNICAL SE RVCS. 74299
09-83 BLACK &VEATCH 74299
09-85 MWA ARCHITECTS 74299
09-90 GEOTECHNICAL 74210
09-91 SURVEYING 74211
09-93 MECHANICAL 74298
Page 2 of 4
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 79 of 148
Page 14 of 80
Central Contra Costa Sanitary District Attachment 2
Old to New Chart of Accounts Translation Index
Expense Codes
Old Element-Object Account Description New Object Class
10-01 SELF-INSURANCE EXPENSE 76150
11-01 OFFICE EQUIPMENT/SUPPLIES 75301
11-02 GASOLINE, OIL& FUEL 75170
11-03 OPERATING SUPPLIES 75305
11-04 OPERATING FUEL 75170
11-05 LABORATORY SUPPLIES 75310
11-06 SAFETY SUPPLIES 75311
11-08 INVENTORY OVER/SHORT 76401
11-10 MATERIALS & SUPPLIES 75350
11-12 CONSTRUCTION SUPPLIES & MATERIALS 75350
11-13 CONSTRUCTION SUPPLIES & MATERIALS 75350
11-14 CONSTRUCTION SUPPLIES & MATERIALS 75350
11-15 COMPUTER HARDWARE/SOFTWAR 75306
11-16 PROCESS EQUIPMENT 75306
11-97 FURNITURE 75302
11-98 EQUIPMENT/VEHICLE PURCH 79120
11-99 CONTINGENCY 79120
12-01 RENTS & LEASES 73402
12-02 PUBLIC AGENCY FEES 74312
12-03 PUBLIC INFORMATION 74313
12-04 TUITION REIMBURSEMENT 76340
12-05 TECH TRAIN, CONF & MEETS 76399
12-06 CERTIFICATION & LICENSES 76221
12-08 SUBSCRIPTION/PUBLICATION 76222
12-09 MILEAGE REIMBURSEMENTS 76332
12-10 PUBLIC NOTICES 74316
12-11 OUTSIDE ORGANIZATION FEES 76211
12-12 EMPLOYEE MEMBERSHIPS 76220
12-13 MISCELLANEOUS 76402
12-14 ELECTION EXPENSE 74314
12-15 BACWA EXPENSES 76210
12-16 PROFESSIONAL EXP REIMB 76350
12-52 RECYC H2O INTEREST EXP 78101
12-53 2009 BOND DEBT EXPENSE 78201
12-54 2018 BOND DEBT EXPENSE 78201
14-13 OPEB CONTRIBUTIONS 72203
14-14 ADDITIONAL CONTRIBUTIONS 72201
14-16 RETIREMENT UAAL 72103
14-17 UAAL VACANCY 72301
14-18 CLASSIFICATION-COMP STUDY 71603
14-20 LOSSES 76110
14-21 LEGAL SERVICES 74123
14-22 TECHNICAL SERVICES 74299
14-23 LIABILITY INSURANCE 76111
Page 3 of 4
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 80 of 148
Page 15 of 80
Central Contra Costa Sanitary District Attachment 2
Old to New Chart of Accounts Translation Index
Expense Codes
Old Element-Object Account Description New Object Class
14-24 PROPERTY INSURANCE 76112
14-25 INSURANCE CONSULTING 76121
14-26 OUTSIDE CLAIMS ADJUSTMENT 76123
20-10 CONTRACTORS 73601
20-23 ROTO ROOTER 73132
20-26 MOUNTAIN CASCADE 73601
20-36 C. OVERAA 73601
20-58 AZTEC 73601
20-67 W.M. LYLES 73601
20-99 CONTINGENCY 73601
21-10 TECHNICAL SERVICES 74299
21-11 GEOTECHNICAL 74210
21-12 POTHOLING 74213
21-13 VIDEO INSPECTION 74232
21-17 ARBORIST 74218
21-19 TESTING SERVICE 74219
21-20 DRAFTING 74221
21-22 ARCHEOLOGIST 74223
21-26 UTILITY LOCATING 74308
21-70 CORROSION EVALUATION 74227
21-96 KLEINFELDER 74299
21-99 CONTINGENCY 74399
50-02 TRANSFER TO SEWER CONSTR 77002
50-06 TRANSFER TO PENSION PRFND 77007
90-10 OTHER EXPENSE/MISC 74399
90-11 OUTSIDE PRINTING 74311
90-12 OUTSIDE PERMITS 74315
90-14 PUBLICATION &ADVERTISING 74304
90-15 CUSTOMER RELATIONS 73601
90-16 RIGHT-OF-WAY/TEMP EASEMNT 73601
90-19 OUTSIDE INSPECTION 74228
90-21 TITLES/ESCROWS 79160
90-98 SURVEY-EQPT CHARGES 74211
90-99 CONTINGENCY 73601
99-02 TP CONTINGENCY BUDGET 73601
99-04 CS CONTINGENCY BUDGET 73601
99-06 GI CONTINGENCY BUDGET 73601
99-09 CONTINGENCY BUDGET 76301
Page 4 of 4
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 81 of 148
Page 16 of 80
Central Contra Costa Sanitary District Attachment 3
Old to New Chart of Accounts Translation Index
Org Units Codes
Note 1:Old "Department-Division-Cost Center"combo is now referred to as"Org Unit" in Oracle.
Note 2: Effective September 1,2020,all 410 cost centers(management)will be eliminated in Oracle. Management wages will
continue to be tracked separately with unique expense accounts.
Note 3:Several new org units were created in the FY 2020-21 adopted budget and in Oracle that were not previously in HTE
Sungard for improved transparency and tracking. All such new org units are highlighted in red font below.
Note 4: During July and August of 2020,if you have any new FY 2020-21 charges(p-card, invoice,travel,etc.)that pertain to any of
the new org units highlighted in red font, Finance needs your help. In addition to including the normal HTE Sungard expense
coding on your invoice or DocuSign approval template submitted to Finance for payment,please also include the new org unit#
(i.e. 1211, 1111,etc.)somewhere on the document. This will allow our AP team to code the FY 2020-21 expense into the correct
new org unit as well as code it into HTE Sungard correctly.
Old Sungard New(Org Unit)
Number(Effective Number(Effective
Old Dept./Division Description July/August 2020) September 2020) New(Org Unit)Description
Administration Department
Central Services
Secretary of the District 0100-400/410 1211 Office of the SOD General
Board of Directors 0100-400/402 1311 Board of Directors
General Manager 0100-400/410 1111 Office of the General Manager
Office of the Director of Finance&
Director of Finance&Administration 0100-400/410 2111 Administration
Finance Division 0110-400 2211 Finance Division
Management 0110-410 2211 Finance Division
Human Resources Division 0120-400 2311 Human Resources Division
Management 0120-410 2311 Human Resources Division
Vacancy 0100-401 2311 Human Resources Division
Retirees 0120-450 2371 Retirees
Purchasing&Material Services Division 0140-400 2411 Purchasing Division
Management 0140-410 2411 Purchasing Division
Risk Management Division 0150-400 2511 Risk Management
Communication Services& Communications&Intergovernmental
Intergovernmental Rel. Division 0170-400 2611 Relations Division
Communications&Intergovernmental
Management 0170-410 2611 Relations Division
Information Technology Division 0180-400 2711 Information Technology Division
Management 0180-410 2711 Information Technology Division
Engineering&Technical Services Department
Director of Engineering&Technical Office of the Director of Engineering&
Services 0200-410 3111 Technical Services
Resource Recovery/Program
Management 0200-410 3121 Resource Recovery/Program Management
Planning&Development Services Division
Planning& Development Services Division-
Management 0200-410 3211 General
Planning& Development Services Division-
Services 0200-420 3211 General
Pollution Prevention 0200-710 3452 Pollution Prevention
Real Property 0200-780 3261 Real Property&Property Management
Vacancy 0200-910 3211 Services/Planning&Development
Page 1 of 3
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 82 of 148
Page 17 of 80
Central Contra Costa Sanitary District Attachment 3
Old to New Chart of Accounts Translation Index
Org Units Codes
Old Sungard New(Org Unit)
Number(Effective Number(Effective
Old Dept./Division Description July/August 2020) September 2020) New(Org Unit) Description
Engineering&Technical Services Department(Continued)
Capital Projects Division
Management 0250-410 3311 Capital Projects Division
Design/Construction 0250-470 3311 Capital Projects Division
Vacancy 0250-560 3311 Capital Projects Division
Regulatory&Environmental Compliance
Division
Vacancy 0270-401 3411 Env&Reg Compliance Division-General
Management 0270-410 3411 Env&Reg Compliance Division-General
Environmental Compliance 0270-490 3451 Environmental Compliance
Household Hazardous Waste 0270-690 3441 Household Hazardous Waste
Laboratory 0270-720 3421 Laboratory
Lab—Water Quality Study 0270-721 3421 Laboratory
Regulatory 0270-760 3431 Regulatory Compliance
Operations Department
Director of Operations(Deputy Director) 0400-410 4111 Office of the Director of Operations
Treatment Plant Operations&
Maintenance Support 0400-700 4111 Office of the Director of Operations
Collection System Operations Division
Operations Support
(Administration/Claims) 0300-570 4211 Collection System Operations General
Management 0300-410 4211 Collection System Operations General
Fleet Services 0300-610 4231 Fleet Services
Site 0300-620 4251 Site Planning
Technical Services 0300-640 4241 Technical Services(CMMS)
Collection System Operations Management
Safety 0300-660 4211 General (field safety supplies)
Collection System Operations Management
Vacancy 0300-670 4211 General
Field Operations
Rodding 0310-580 4223 Rodding
Construction 0310-590 4222 Construction
CCTV/Locating/Special Projects 0310-600 4224 CCTV/Locating
On-Call 0310-630 4225 On-Call
Hydro 0310-650 4226 Hydro
Field Operations 0310-680 4221 Field Operations
Treatment Plant Operations Division
Management 0400-410 4311 Plant Operations Management General
Vacancy 0400-401 4311 Plant Operations Management General
Safety 0400-740 2381 Safety General
Operations
Operators 0420-730 4331 Operations
Process Control 0420-770 4321 Process Control
Page 2 of 3
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 83 of 148
Page 18 of 80
Central Contra Costa Sanitary District Attachment 3
Old to New Chart of Accounts Translation Index
Org Units Codes
Old Sungard New(Org Unit)
Number(Effective Number(Effective
Old Dept./Division Description July/August 2020) September 2020) New(Org Unit) Description
Operations Department(Continued)
Treatment Plant Maintenance Division
Management 0400-410 4411 Plant Maintenance Management General
Staff 0440-800 4441 Maintenance Shop Superintendent
Electrical 0440-810 4444 Electrical Shop
Instrumentation 0440-820 4445 Instrument Shop
Mechanical 0440-830 4442 Mechanical Shop
Machine Shop 0440-840 4443 Machine Shop
Buildings&Grounds 0440-850 4446 Buildings&Grounds
Maintenance&Engineering 0440-860 4431 Reliability Engineering
Pump Stations
Vacancy 0500-401 4421 Pump Stations
Pump Stations 0500-930 4421 Pump Stations
Recycled Water
Recycled Water Treatment Plant Division
Treatment Plant 0610-751,2,3,4,5 5211 General
Distribution System 0620-751,2,3,4,5 5311 Recycled Water Distribution System General
Recycled Water Residential Fill Station
Residential Fill Station 0630-751,2,3,4,5 5411 Division General
Recycled Water Satellite Recycled Water
Satellite Water Recycling Facilities(SWRF) 0640-751,2,3,4,5 5511 Facility Division General
Refinery Recycled Water Exchange 0650-751,2,3,4,5 5121 Recycled Water Water Exchanges
Page 3 of 3
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 84 of 148
Page 19 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0000-101.01-00 CASH 10-0000-10110
001-0000-101.02-00 PETTY CASH 10-0000-10120
001-0000-101.03-00 PAYROLL CLEARING 10-0000-10130
001-0000-101.10-00 TEMPORARY INVESTMENTS 10-0000-11110
001-0000-102.04-00 ACCOUNTS RECEIVABLE 10-0000-12110
001-0000-102.06-00 OVERTIME INSPECTION A/R 10-0000-12120
001-0000-102.07-00 ACCRUED INTEREST A/R 10-0000-12210
001-0000-102.08-00 ACCOUNTS RECEIVABLE-COBRA 10-0000-12130
001-0000-102.09-00 A/R-SSC DIRECT BILL 10-0000-12140
001-0000-102.11-00 COMPUTER PURCHASE PROGRAM 10-0000-12150
001-0000-102.20-00 DEPOSITS TO BANK ESCROW 10-0000-12190
001-0000-106.30-00 PREPAID INSURANCE 10-0000-13110
001-0000-106.35-00 PREPAID EXPENSES 10-0000-13120
001-0000-106.36-00 PREPAID RETIREMENT 10-0000-13130
001-0000-106.37-00 PREPAID CAFETERIA PLAN 10-0000-13140
001-0000-106.38-00 PREPAID COMMUTER PLAN 10-0000-13150
001-0000-107.40-00 SUPPLIES & MATERIAL INV 10-0000-14110
001-0000-108.01-03 DEFERRED OUTFLOWS-GASB 68 10-0000-16210
001-0000-108.01-04 DEFERRED OUTFLOWS-GASB 75 10-0000-16110
001-0000-131.02-00 DUE FROM S/C 10-0000-12310
001-0000-131.03-00 DUE FROM S/I 10-0000-12310
001-0000-140.50-00 LAND 10-0000-15510
001-0000-140.51-00 PERMANENT EASEMENTS 10-0000-15520
001-0000-140.55-00 BUILDINGS 10-0000-15560
001-0000-140.60-00 ACC DEPR-BUILDINGS 10-0000-15660
001-0000-140.65-00 TREATMENT PLANT 10-0000-15540
001-0000-140.66-00 ACC DEPR-TREATMENT PLANT 10-0000-15640
001-0000-140.67-00 PUMPING STATIONS 10-0000-15533
001-0000-140.68-00 ACC DEPR-PUMPING STATIONS 10-0000-15633
001-0000-140.69-00 COLLECTION SYSTEM 10-0000-15531
001-0000-140.70-00 OUTFALL SEWER 10-0000-15545
001-0000-140.72-00 FURNITURE & EQUIPMENT 10-0000-15572
001-0000-140.73-00 ACC DEPR-FURN & EQUIP 10-0000-15672
001-0000-140.74-00 VEHICLES 10-0000-15571
001-0000-140.75-00 ACC DEPR-VEHICLES 10-0000-15671
001-0000-140.77-00 RECY WATER INFRASTRUCTURE 10-0000-15550
001-0000-140.78-00 ACCUM DEPRC-RECYCLED WATER 10-0000-15650
001-0000-140.79-00 ACC DEPR-SEWAGE COL SYS 10-0000-15631
001-0000-140.80-00 ACC DEPR-OUTFALL SEWER 10-0000-15645
001-0000-140.81-00 ENTERPRISE SOFTWARE 10-0000-15580
001-0000-140.82-00 ACC DEPR-ENTERPRISE SOFTWARE 10-0000-15680
001-0000-141.76-00 ACC DEPR-CONTRIBUTED SEWER LINES 10-0000-15532
001-0000-141.77-00 ACC DEPR-COLLECTION SYSTEM 10-0000-15632
Page 1 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 85 of 148
Page 20 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0000-142.80-00 CONSTRUCTION IN PROGRESS 10-0000-15590
001-0000-207.02-00 DUE TO S/C 10-0000-21310
001-0000-207.03-00 DUE TO S/I 10-0000-21310
001-0000-221.01-00 ACCOUNTS PAYABLE 10-0000-21110
001-0000-221.01-01 SALES TAX PAYABLE 10-0000-21120
001-0000-221.02-00 ACCRUED WAGES PAYABLE 10-0000-22110
001-0000-221.03-01 FEDERAL WITHHOLDING 10-0000-22210
001-0000-221.03-02 CALIFORNIA WITHHOLDING 10-0000-22220
001-0000-221.03-03 MEDICARE WITHHOLDING 10-0000-22211
001-0000-221.04-00 STATE DISABILITY INS W/H 10-0000-22221
001-0000-221.05-03 ICMA 457/401A 10-0000-22321
001-0000-221.05-04 ICMA TIER III HRA 10-0000-22322
001-0000-221.06-00 RETIREMENT CONTRIB W/H 10-0000-22320
001-0000-221.20-00 OTHER PAYROLL WITHHOLDING 10-0000-22230
001-0000-221.21-01 KAISER PERMANENTE 10-0000-22310
001-0000-221.21-02 CALPERS MEDICAL 10-0000-22310
001-0000-221.21-03 HEALTH NET 10-0000-22310
001-0000-221.21-04 VSP VISION CARE 10-0000-22312
001-0000-221.21-05 OCCUPATIONAL HEALTH 10-0000-22350
001-0000-221.21-06 DISABILITY INS 10-0000-22313
001-0000-221.21-07 LIFE INS 10-0000-22314
001-0000-221.21-08 DENTAL INSURANCE PAYABLE 10-0000-22311
001-0000-221.25-00 CAFETERIA PLAN PAYABLE 10-0000-22315
001-0000-221.26-00 COMMUTER PLAN PAYABLE 10-0000-22316
001-0000-221.30-00 PERMIT CLEARING 10-0000-23330
001-0000-221.50-00 WORKERS' COMP INS PAYABLE 10-0000-22317
001-0000-222.10-00 ACCRUED COMPENSATED ABS. 10-0000-25140
001-0000-223.30-00 REFUNDABLE DEPOSITS 10-0000-23310
001-0000-223.35-00 MISC DEPOSITS/LIABILITIES 10-0000-23311
001-0000-224.01-01 NET PENSION LIAB-GASB 68 10-0000-25110
001-0000-224.01-02 POST EMP. BENEFIT-PENSION 10-0000-11210
001-0000-224.01-03 DEFERRED INFLOWS-GASB 68 10-0000-26110
001-0000-224.01-04 NET OPEB LIAB-GASB 75 10-0000-25120
001-0000-224.01-05 DEFERRED INFLOWS-GASB 75 10-0000-26120
001-0000-224.45-00 UNEARNED INTEREST 10-0000-23120
001-0000-226.12-22 JOB 1222 10-0000-23320
001-0000-226.14-33 JOB 1433 10-0000-23320
001-0000-226.23-95 JOB 2395 10-0000-23320
001-0000-226.26-44 JOB 2644 10-0000-23320
001-0000-226.32-01 JOB 3201 10-0000-23320
001-0000-226.42-46 JOB 4246 10-0000-23320
001-0000-226.48-17 JOB 4817 10-0000-23320
001-0000-226.50-10 JOB 5010 10-0000-23320
Page 2 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 86 of 148
Page 21 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0000-226.50-49 JOB 5049 10-0000-23320
001-0000-226.53-30 WINDEMERE TRUNK SEWER 10-0000-23320
001-0000-226.53-31 LAWRENCE RD.TRUNK EXTENS 10-0000-23320
001-0000-226.53-77 JOB 5377 10-0000-23320
001-0000-226.54-36 JOB 5436 10-0000-23320
001-0000-226.59-02 DOUGHTERY TRUNK&TUNNEL 10-0000-23320
001-0000-226.65-79 JOB 6579 10-0000-23320
001-0000-231.70-00 CONTRIBUTED SEWER LINES 10-0000-31120
001-0000-231.71-00 CAPITAL COST SHARING 10-0000-31110
001-0000-231.75-00 STATE & FED CAPITAL GRANT 10-0000-31110
001-0000-231.80-00 GENERAL FIXED ASSET GROUP 10-0000-31110
001-0000-231.90-00 AVAILABLE FUND BALANCE 10-0000-33110
001-0000-300.10-00 PERMIT/APPLICATION FEES 10-0000-41410
001-0000-300.17-00 SEPTIC TANK DUMPING 10-0000-40310
001-0000-300.19-00 OVERTIME INSPECTION 10-0000-41440
001-0000-300.20-00 SIDE SEWER INSPECTION 10-0000-41460
001-0000-300.22-00 SEWER SVC CHARGE-COUNTER 10-0000-40110
001-0000-300.23-00 SEWER SVC CHRG-COUNTY 10-0000-40120
001-0000-300.24-00 SEWER SVC CHRG-DIRECT 10-0000-40130
001-0000-300.25-00 SEWER SVC CHRG-PRIOR YEAR 10-0000-40140
001-0000-300.26-00 SERVICE CHARGES-CONCORD 10-0000-40210
001-0000-300.27-00 SALES 10-0000-40320
001-0000-300.29-00 OTHER SERVICE CHARGES 10-0000-40330
001-0000-300.30-00 INDUSTRIAL PERMIT FEES 10-0000-41470
001-0000-300.32-00 NEW INDUSTRY PERMIT FEES 10-0000-41480
001-0000-300.33-01 MVSD P2 PROGRAM 10-0000-41502
001-0000-300.35-00 LEASE RENTAL INCOME 10-0000-41508
001-0000-300.36-00 PRETREATMENT PROGRAM FINE 10-0000-41503
001-0000-300.38-00 RECYCLED WATER 10-0000-40340
001-0000-300.39-00 SWRF REIMBURSEMENTS 10-0000-40350
001-0000-300.43-00 ANNEXATION CHARGES 10-0000-41490
001-0000-300.45-00 INTEREST INCOME 10-0000-41610
001-0000-300.49-00 INTEREST INCOME-PENSION 10-0000-41630
001-0000-300.55-00 STORMWATER PROGRAM 10-0000-40360
001-0000-300.56-00 HOUSE HAZARD WASTE REIMB 10-0000-40370
001-0000-300.60-00 MISCELLANEOUS INCOME 10-0000-41509
001-0000-300.64-00 RIGHT-OF-WAY FEES 10-0000-41513
001-0000-400.50-02 TRANSFER TO SEWER CONSTR 10-0000-77002
001-0000-400.50-06 TRANSFER TO PENSION PRFND 10-0000-77007
001-0100-400.01-02 SALARIES &WAGES-NON MGMT 10-1211-70102
001-0100-400.01-05 OVERTIME 10-1211-70401
001-0100-400.02-01 WORKERS' COMPENSATION INS 10-1211-71205
001-0100-400.02-03 FEDERAL MEDICARE TAX 10-1211-71302
Page 3 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 87 of 148
Page 22 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0100-400.02-04 MEDICAL& HEALTH INSUR 10-1211-71201
001-0100-400.02-05 RETIREMENT CONTRIBUTION 10-1211-71401
001-0100-400.02-06 DEFERRED COMP. CONTRIB 10-1211-71402
001-0100-400.02-07 DENTAL INSURANCE 10-1211-71202
001-0100-400.02-08 LONG-TERM DISABILITY INS 10-1211-71203
001-0100-400.02-09 LIFE INSURANCE 10-1211-71204
001-0100-400.02-18 VISION CARE 10-1211-71207
001-0100-400.06-05 COMPUTER REPAIRS & MAINT 10-1211-73141
001-0100-400.08-02 LEGAL SERVICES-BOARD 10-1211-74120
001-0100-400.08-03 LEGAL SERVICES-STAFF 10-1211-74121
001-0100-400.09-02 TECHNICAL SERVICES 10-1211-74299
001-0100-400.09-04 OTHER PUBLIC AGENCY SERVS 10-1211-74301
001-0100-400.11-01 OFFICE EQUIPMENT/SUPPLIES 10-1211-75301
001-0100-400.11-03 OPERATING SUPPLIES 10-1211-75305
001-0100-400.11-06 SAFETY SUPPLIES 10-1211-75311
001-0100-400.12-01 RENTS & LEASES 10-1211-73402
001-0100-400.12-04 TUITION REIMBURSEMENT 10-1211-76340
001-0100-400.12-05 TECH TRAIN, CONF & MEETS 10-1211-76399
001-0100-400.12-06 CERTIFICATION & LICENSES 10-1211-76221
001-0100-400.12-08 SUBSCRIPTION/PUBLICATION 10-1211-76222
001-0100-400.12-09 MILEAGE REIMBURSEMENTS 10-1211-76332
001-0100-400.12-10 PUBLIC NOTICES 10-1211-74316
001-0100-400.12-11 OUTSIDE ORGANIZATION FEES 10-1211-76211
001-0100-400.12-12 EMPLOYEE MEMBERSHIPS 10-1211-76220
001-0100-400.12-13 MISCELLANEOUS 10-1211-76402
001-0100-400.12-14 ELECTION EXPENSE 10-1211-74314
001-0100-400.14-16 RETIREMENT UAAL 10-1211-72103
001-0100-401.01-10 SALARY VACANCY 10-1211-70601
001-0100-401.02-12 BENEFIT VACANCY 10-1211-71701
001-0100-401.14-17 UAAL VACANCY 10-1211-72301
001-0100-402.02-04 MEDICAL& HEALTH INSUR 10-1311-71201
001-0100-402.02-09 LIFE INSURANCE 10-1311-71204
001-0100-402.02-18 VISION CARE 10-1311-71207
001-0100-402.03-01 DIRECTOR MEETING FEES 10-1311-70501
001-0100-402.03-02 BOARD TRAINING AND CONF 10-1311-76399
001-0100-402.03-03 BOARD HEALTH BENEFITS 10-1311-71206
001-0100-410.01-01 SALARIES &WAGES-MGMNT. 10-1111-70101
001-0100-410.02-01 WORKERS' COMPENSATION INS 10-1111-71205
001-0100-410.02-03 FEDERAL MEDICARE TAX 10-1111-71302
001-0100-410.02-04 MEDICAL& HEALTH INSUR 10-1111-71201
001-0100-410.02-05 RETIREMENT CONTRIBUTION 10-1111-71401
001-0100-410.02-06 DEFERRED COMP. CONTRIB 10-1111-71402
001-0100-410.02-07 DENTAL INSURANCE 10-1111-71202
Page 4 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 88 of 148
Page 23 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0100-410.02-08 LONG-TERM DISABILITY INS 10-1111-71203
001-0100-410.02-09 LIFE INSURANCE 10-1111-71204
001-0100-410.02-18 VISION CARE 10-1111-71207
001-0100-410.02-50 CAPITALIZED ADM OVERHEAD 10-1111-71703
001-0100-410.12-16 PROFESSIONAL EXP REIMB 10-1111-76350
001-0100-410.14-16 RETIREMENT UAAL 10-1111-72103
001-0110-400.01-02 SALARIES &WAGES-NON MGMT 10-2211-70102
001-0110-400.01-05 OVERTIME 10-2211-70401
001-0110-400.02-01 WORKERS' COMPENSATION INS 10-2211-71205
001-0110-400.02-03 FEDERAL MEDICARE TAX 10-2211-71302
001-0110-400.02-04 MEDICAL& HEALTH INSUR 10-2211-71201
001-0110-400.02-05 RETIREMENT CONTRIBUTION 10-2211-71401
001-0110-400.02-06 DEFERRED COMP. CONTRIB 10-2211-71402
001-0110-400.02-07 DENTAL INSURANCE 10-2211-71202
001-0110-400.02-08 LONG-TERM DISABILITY INS 10-2211-71203
001-0110-400.02-09 LIFE INSURANCE 10-2211-71204
001-0110-400.02-18 VISION CARE 10-2211-71207
001-0110-400.02-50 CAPITALIZED ADM OVERHEAD 10-2211-71703
001-0110-400.06-04 OUTSIDE REPAIRS & MAINT 10-2211-73196
001-0110-400.08-01 PROFESSIONAL SERVICES 10-2211-74198
001-0110-400.08-03 LEGAL SERVICES-STAFF 10-2211-74121
001-0110-400.09-02 TECHNICAL SERVICES 10-2211-74299
001-0110-400.09-04 OTHER PUBLIC AGENCY SERVS 10-2211-74301
001-0110-400.11-01 OFFICE EQUIPMENT/SUPPLIES 10-2211-75301
001-0110-400.11-06 SAFETY SUPPLIES 10-2211-75311
001-0110-400.12-04 TUITION REIMBURSEMENT 10-2211-76340
001-0110-400.12-05 TECH TRAIN, CONF & MEETS 10-2211-76399
001-0110-400.12-08 SUBSCRIPTION/PUBLICATION 10-2211-76222
001-0110-400.12-09 MILEAGE REIMBURSEMENTS 10-2211-76332
001-0110-400.12-12 EMPLOYEE MEMBERSHIPS 10-2211-76220
001-0110-400.12-13 MISCELLANEOUS 10-2211-76402
001-0110-400.14-16 RETIREMENT UAAL 10-2211-72103
001-0110-410.01-01 SALARIES &WAGES-MGMNT. 10-2211-70101
001-0110-410.02-01 WORKERS' COMPENSATION INS 10-2211-71205
001-0110-410.02-03 FEDERAL MEDICARE TAX 10-2211-71302
001-0110-410.02-04 MEDICAL& HEALTH INSUR 10-2211-71201
001-0110-410.02-05 RETIREMENT CONTRIBUTION 10-2211-71401
001-0110-410.02-06 DEFERRED COMP. CONTRIB 10-2211-71402
001-0110-410.02-07 DENTAL INSURANCE 10-2211-71202
001-0110-410.02-08 LONG-TERM DISABILITY INS 10-2211-71203
001-0110-410.02-09 LIFE INSURANCE 10-2211-71204
001-0110-410.02-18 VISION CARE 10-2211-71207
001-0110-410.02-50 CAPITALIZED ADM OVERHEAD 10-2211-71703
Page 5 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 89 of 148
Page 24 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0110-410.12-16 PROFESSIONAL EXP REIMB 10-2211-76350
001-0110-410.14-16 RETIREMENT UAAL 10-2211-72103
001-0120-400.01-02 SALARIES &WAGES-NON MGMT 10-2311-70102
001-0120-400.01-03 COMP ABS-ACCRUAL PAYMENTS 10-2311-71102
001-0120-400.01-05 OVERTIME 10-2311-70401
001-0120-400.01-17 CLASSIFICATION-COMP STUDY 10-2311-71603
001-0120-400.02-01 WORKERS' COMPENSATION INS 10-2311-71205
001-0120-400.02-02 STATE UNEMPLOYMENT INSUR 10-2311-71301
001-0120-400.02-03 FEDERAL MEDICARE TAX 10-2311-71302
001-0120-400.02-04 MEDICAL& HEALTH INSUR 10-2311-71201
001-0120-400.02-05 RETIREMENT CONTRIBUTION 10-2311-71401
001-0120-400.02-06 DEFERRED COMP. CONTRIB 10-2311-71402
001-0120-400.02-07 DENTAL INSURANCE 10-2311-71202
001-0120-400.02-08 LONG-TERM DISABILITY INS 10-2311-71203
001-0120-400.02-09 LIFE INSURANCE 10-2311-71204
001-0120-400.02-11 ACCRUED COMPENSATED ABS. 10-2311-71101
001-0120-400.02-17 CLASSIFICATION-COMP STUDY 10-2311-71603
001-0120-400.02-18 VISION CARE 10-2311-71207
001-0120-400.02-50 CAPITALIZED ADM OVERHEAD 10-2311-71703
001-0120-400.06-04 OUTSIDE REPAIRS & MAINT 10-2311-73196
001-0120-400.08-01 PROFESSIONAL SERVICES 10-2311-74198
001-0120-400.08-03 LEGAL SERVICES-STAFF 10-2311-74121
001-0120-400.09-02 TECHNICAL SERVICES 10-2311-74299
001-0120-400.09-06 RECRUITMENT 10-2311-74302
001-0120-400.11-01 OFFICE EQUIPMENT/SUPPLIES 10-2311-75301
001-0120-400.11-03 OPERATING SUPPLIES 10-2311-75305
001-0120-400.12-04 TUITION REIMBURSEMENT 10-2311-76340
001-0120-400.12-05 TECH TRAIN, CONF & MEETS 10-2311-76399
001-0120-400.12-09 MILEAGE REIMBURSEMENTS 10-2311-76332
001-0120-400.12-12 EMPLOYEE MEMBERSHIPS 10-2311-76220
001-0120-400.12-13 MISCELLANEOUS 10-2311-76402
001-0120-400.14-16 RETIREMENT UAAL 10-2311-72103
001-0120-400.14-18 CLASSIFICATION-COMP STUDY 10-2311-71603
001-0120-410.01-01 SALARIES &WAGES-MGMNT. 10-2311-70101
001-0120-410.02-01 WORKERS' COMPENSATION INS 10-2311-71205
001-0120-410.02-03 FEDERAL MEDICARE TAX 10-2311-71302
001-0120-410.02-04 MEDICAL& HEALTH INSUR 10-2311-71201
001-0120-410.02-05 RETIREMENT CONTRIBUTION 10-2311-71401
001-0120-410.02-06 DEFERRED COMP. CONTRIB 10-2311-71402
001-0120-410.02-07 DENTAL INSURANCE 10-2311-71202
001-0120-410.02-09 LIFE INSURANCE 10-2311-71204
001-0120-410.02-18 VISION CARE 10-2311-71207
001-0120-410.02-50 CAPITALIZED ADM OVERHEAD 10-2311-71703
Page 6 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 90 of 148
Page 25 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0120-410.12-16 PROFESSIONAL EXP REIMB 10-2311-76350
001-0120-410.14-16 RETIREMENT UAAL 10-2311-72103
001-0120-450.02-04 MEDICAL& HEALTH INSUR 10-2371-71201
001-0120-450.02-07 DENTAL INSURANCE 10-2371-71202
001-0120-450.02-09 LIFE INSURANCE 10-2371-72206
001-0120-450.02-18 VISION CARE 10-2411-71207
001-0120-450.14-13 OPEB CONTRIBUTIONS 10-2371-72203
001-0120-450.14-14 ADDITIONAL CONTRIBUTIONS 10-2371-72201
001-0140-400.01-02 SALARIES &WAGES-NON MGMT 10-2411-70102
001-0140-400.01-05 OVERTIME 10-2411-70401
001-0140-400.02-01 WORKERS' COMPENSATION INS 10-2411-71205
001-0140-400.02-03 FEDERAL MEDICARE TAX 10-2411-71302
001-0140-400.02-04 MEDICAL& HEALTH INSUR 10-2411-71201
001-0140-400.02-05 RETIREMENT CONTRIBUTION 10-2411-71401
001-0140-400.02-06 DEFERRED COMP. CONTRIB 10-2411-71402
001-0140-400.02-07 DENTAL INSURANCE 10-2411-71202
001-0140-400.02-08 LONG-TERM DISABILITY INS 10-2411-71203
001-0140-400.02-09 LIFE INSURANCE 10-2411-71204
001-0140-400.02-18 VISION CARE 10-2411-71207
001-0140-400.02-50 CAPITALIZED ADM OVERHEAD 10-2411-71703
001-0140-400.06-04 OUTSIDE REPAIRS & MAINT 10-2411-73196
001-0140-400.06-05 COMPUTER REPAIRS & MAINT 10-2411-73141
001-0140-400.08-03 LEGAL SERVICES-STAFF 10-2411-74121
001-0140-400.09-02 TECHNICAL SERVICES 10-2411-74299
001-0140-400.09-04 OTHER PUBLIC AGENCY SERVS 10-2411-74301
001-0140-400.11-01 OFFICE EQUIPMENT/SUPPLIES 10-2411-75301
001-0140-400.11-03 OPERATING SUPPLIES 10-2411-75305
001-0140-400.11-06 SAFETY SUPPLIES 10-2411-75311
001-0140-400.11-08 INVENTORY OVER/SHORT 10-2411-76401
001-0140-400.12-01 RENTS & LEASES 10-2411-73402
001-0140-400.12-04 TUITION REIMBURSEMENT 10-2411-76340
001-0140-400.12-05 TECH TRAIN, CONF & MEETS 10-2411-76399
001-0140-400.12-06 CERTIFICATION & LICENSES 10-2411-76221
001-0140-400.12-08 SUBSCRIPTION/PUBLICATION 10-2411-76222
001-0140-400.12-09 MILEAGE REIMBURSEMENTS 10-2411-76332
001-0140-400.12-12 EMPLOYEE MEMBERSHIPS 10-2411-76220
001-0140-400.12-13 MISCELLANEOUS 10-2411-76402
001-0140-400.14-16 RETIREMENT UAAL 10-2411-72103
001-0140-410.01-01 SALARIES &WAGES-MGMNT. 10-2411-70101
001-0140-410.02-01 WORKERS' COMPENSATION INS 10-2411-71205
001-0140-410.02-03 FEDERAL MEDICARE TAX 10-2411-71302
001-0140-410.02-04 MEDICAL& HEALTH INSUR 10-2411-71201
001-0140-410.02-05 RETIREMENT CONTRIBUTION 10-2411-71401
Page 7 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 91 of 148
Page 26 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0140-410.02-06 DEFERRED COMP. CONTRIB 10-2411-71402
001-0140-410.02-07 DENTAL INSURANCE 10-2411-71202
001-0140-410.02-09 LIFE INSURANCE 10-2411-71204
001-0140-410.02-18 VISION CARE 10-2411-71207
001-0140-410.02-50 CAPITALIZED ADM OVERHEAD 10-2411-71703
001-0140-410.12-16 PROFESSIONAL EXP REIMB 10-2411-76350
001-0140-410.14-16 RETIREMENT UAAL 10-2411-72103
001-0150-400.01-02 SALARIES &WAGES-NON MGMT 10-2511-70102
001-0150-400.01-05 OVERTIME 10-2511-70401
001-0150-400.02-01 WORKERS' COMPENSATION INS 10-2511-71205
001-0150-400.02-03 FEDERAL MEDICARE TAX 10-2511-71302
001-0150-400.02-04 MEDICAL& HEALTH INSUR 10-2511-71201
001-0150-400.02-05 RETIREMENT CONTRIBUTION 10-2511-71401
001-0150-400.02-06 DEFERRED COMP. CONTRIB 10-2511-71402
001-0150-400.02-07 DENTAL INSURANCE 10-2511-71202
001-0150-400.02-08 LONG-TERM DISABILITY INS 10-2511-71203
001-0150-400.02-09 LIFE INSURANCE 10-2511-71204
001-0150-400.02-18 VISION CARE 10-2511-71207
001-0150-400.06-04 OUTSIDE REPAIRS & MAINT 10-2511-73196
001-0150-400.08-01 PROFESSIONAL SERVICES 10-2511-74198
001-0150-400.08-03 LEGAL SERVICES-STAFF 10-2511-74121
001-0150-400.09-01 OUTSIDE SAFETY SERVICES 10-2511-73301
001-0150-400.09-02 TECHNICAL SERVICES 10-2511-74299
001-0150-400.10-01 SELF-INSURANCE EXPENSE 10-2511-76150
001-0150-400.11-01 OFFICE EQUIPMENT/SUPPLIES 10-2511-75301
001-0150-400.11-06 SAFETY SUPPLIES 10-2511-75311
001-0150-400.12-01 RENTS & LEASES 10-2511-73402
001-0150-400.12-05 TECH TRAIN, CONF & MEETS 10-2511-76399
001-0150-400.12-08 SUBSCRIPTION/PUBLICATION 10-2511-76222
001-0150-400.12-09 MILEAGE REIMBURSEMENTS 10-2511-76332
001-0150-400.12-12 EMPLOYEE MEMBERSHIPS 10-2511-76220
001-0150-400.12-13 MISCELLANEOUS 10-2511-76402
001-0150-400.14-16 RETIREMENT UAAL 10-2511-72103
001-0170-400.01-02 SALARIES &WAGES-NON MGMT 10-2611-70102
001-0170-400.01-03 COMP ABS-ACCRUAL PAYMENTS 10-2611-71102
001-0170-400.01-05 OVERTIME 10-2611-70401
001-0170-400.02-01 WORKERS' COMPENSATION INS 10-2611-71205
001-0170-400.02-03 FEDERAL MEDICARE TAX 10-2611-71302
001-0170-400.02-04 MEDICAL& HEALTH INSUR 10-2611-71201
001-0170-400.02-05 RETIREMENT CONTRIBUTION 10-2611-71401
001-0170-400.02-06 DEFERRED COMP. CONTRIB 10-2611-71402
001-0170-400.02-07 DENTAL INSURANCE 10-2611-71202
001-0170-400.02-08 LONG-TERM DISABILITY INS 10-2611-71203
Page 8 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 92 of 148
Page 27 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0170-400.02-09 LIFE INSURANCE 10-2611-71204
001-0170-400.02-18 VISION CARE 10-2611-71207
001-0170-400.02-50 CAPITALIZED ADM OVERHEAD 10-2611-71703
001-0170-400.06-04 OUTSIDE REPAIRS & MAINT 10-2611-73196
001-0170-400.08-03 LEGAL SERVICES-STAFF 10-2611-74121
001-0170-400.09-02 TECHNICAL SERVICES 10-2611-74299
001-0170-400.09-05 REPROGRAPHIC SERVICES 10-2611-74201
001-0170-400.11-01 OFFICE EQUIPMENT/SUPPLIES 10-2611-75301
001-0170-400.11-03 OPERATING SUPPLIES 10-2611-75305
001-0170-400.11-06 SAFETY SUPPLIES 10-2611-75311
001-0170-400.12-03 PUBLIC INFORMATION 10-2611-74313
001-0170-400.12-04 TUITION REIMBURSEMENT 10-2611-76340
001-0170-400.12-05 TECH TRAIN, CONF & MEETS 10-2611-76399
001-0170-400.12-08 SUBSCRIPTION/PUBLICATION 10-2611-76222
001-0170-400.12-09 MILEAGE REIMBURSEMENTS 10-2611-76332
001-0170-400.12-11 OUTSIDE ORGANIZATION FEES 10-2611-76211
001-0170-400.12-12 EMPLOYEE MEMBERSHIPS 10-2611-76220
001-0170-400.12-13 MISCELLANEOUS 10-2611-76402
001-0170-400.14-16 RETIREMENT UAAL 10-2611-72103
001-0170-410.01-01 SALARIES &WAGES-MGMNT. 10-2611-70101
001-0170-410.02-01 WORKERS' COMPENSATION INS 10-2611-71205
001-0170-410.02-03 FEDERAL MEDICARE TAX 10-2611-71302
001-0170-410.02-04 MEDICAL& HEALTH INSUR 10-2611-71201
001-0170-410.02-05 RETIREMENT CONTRIBUTION 10-2611-71401
001-0170-410.02-06 DEFERRED COMP. CONTRIB 10-2611-71402
001-0170-410.02-07 DENTAL INSURANCE 10-2611-71202
001-0170-410.02-09 LIFE INSURANCE 10-2611-71204
001-0170-410.02-18 VISION CARE 10-2611-71207
001-0170-410.12-16 PROFESSIONAL EXP REIMB 10-2611-76350
001-0170-410.14-16 RETIREMENT UAAL 10-2611-72103
001-0180-400.01-02 SALARIES &WAGES-NON MGMT 10-2711-70102
001-0180-400.01-05 OVERTIME 10-2711-70401
001-0180-400.01-06 STANDBY 10-2711-70402
001-0180-400.02-01 WORKERS' COMPENSATION INS 10-2711-71205
001-0180-400.02-03 FEDERAL MEDICARE TAX 10-2711-71302
001-0180-400.02-04 MEDICAL& HEALTH INSUR 10-2711-71201
001-0180-400.02-05 RETIREMENT CONTRIBUTION 10-2711-71401
001-0180-400.02-06 DEFERRED COMP. CONTRIB 10-2711-71402
001-0180-400.02-07 DENTAL INSURANCE 10-2711-71202
001-0180-400.02-08 LONG-TERM DISABILITY INS 10-2711-71203
001-0180-400.02-09 LIFE INSURANCE 10-2711-71204
001-0180-400.02-18 VISION CARE 10-2711-71207
001-0180-400.02-50 CAPITALIZED ADM OVERHEAD 10-2711-71703
Page 9 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 93 of 148
Page 28 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0180-400.05-05 TELEPHONE 10-2711-75150
001-0180-400.06-03 GENERAL REPAIRS & MAINT 10-2711-73196
001-0180-400.06-04 OUTSIDE REPAIRS & MAINT 10-2711-73196
001-0180-400.06-05 COMPUTER REPAIRS & MAINT 10-2711-73141
001-0180-400.06-07 CLOUD-SAS 10-2711-73140
001-0180-400.09-02 TECHNICAL SERVICES 10-2711-74299
001-0180-400.11-01 OFFICE EQUIPMENT/SUPPLIES 10-2711-75301
001-0180-400.11-03 OPERATING SUPPLIES 10-2711-75305
001-0180-400.12-05 TECH TRAIN, CONF & MEETS 10-2711-76399
001-0180-400.12-09 MILEAGE REIMBURSEMENTS 10-2711-76332
001-0180-400.12-12 EMPLOYEE MEMBERSHIPS 10-2711-76220
001-0180-400.12-13 MISCELLANEOUS 10-2711-76402
001-0180-400.14-16 RETIREMENT UAAL 10-2711-72103
001-0180-410.01-01 SALARIES &WAGES-MGMNT. 10-2711-70101
001-0180-410.02-01 WORKERS' COMPENSATION INS 10-2711-71205
001-0180-410.02-03 FEDERAL MEDICARE TAX 10-2711-71302
001-0180-410.02-04 MEDICAL& HEALTH INSUR 10-2711-71201
001-0180-410.02-05 RETIREMENT CONTRIBUTION 10-2711-71401
001-0180-410.02-06 DEFERRED COMP. CONTRIB 10-2711-71402
001-0180-410.02-07 DENTAL INSURANCE 10-2711-71202
001-0180-410.02-09 LIFE INSURANCE 10-2711-71204
001-0180-410.02-18 VISION CARE 10-2711-71207
001-0180-410.02-50 CAPITALIZED ADM OVERHEAD 10-2711-71703
001-0180-410.12-16 PROFESSIONAL EXP REIMB 10-2711-76350
001-0180-410.14-16 RETIREMENT UAAL 10-2711-72103
001-0200-410.01-01 SALARIES &WAGES-MGMNT. 10-3211-70101
001-0200-410.01-15 REW WAGE TRANSFER 10-3211-70602
001-0200-410.02-01 WORKERS' COMPENSATION INS 10-3211-71205
001-0200-410.02-03 FEDERAL MEDICARE TAX 10-3211-71302
001-0200-410.02-04 MEDICAL& HEALTH INSUR 10-3211-71201
001-0200-410.02-05 RETIREMENT CONTRIBUTION 10-3211-71401
001-0200-410.02-06 DEFERRED COMP. CONTRIB 10-3211-71402
001-0200-410.02-07 DENTAL INSURANCE 10-3211-71202
001-0200-410.02-09 LIFE INSURANCE 10-3211-71204
001-0200-410.02-15 REW BENEFIT TRANSFER 10-3211-71704
001-0200-410.02-18 VISION CARE 10-3211-71207
001-0200-410.02-50 CAPITALIZED ADM OVERHEAD 10-3211-71703
001-0200-410.12-05 TECH TRAIN, CONF & MEETS 10-3211-76399
001-0200-410.12-06 CERTIFICATION & LICENSES 10-3211-76221
001-0200-410.12-12 EMPLOYEE MEMBERSHIPS 10-3211-76220
001-0200-410.12-13 MISCELLANEOUS 10-3211-76402
001-0200-410.12-16 PROFESSIONAL EXP REIMB 10-3211-76350
001-0200-410.14-16 RETIREMENT UAAL 10-3211-72103
Page 10 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 94 of 148
Page 29 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0200-420.01-02 SALARIES & WAGES-NON MGMT 10-3211-70102
001-0200-420.01-03 COMP ABS-ACCRUAL PAYMENTS 10-3211-71102
001-0200-420.01-05 OVERTIME 10-3211-70401
001-0200-420.01-15 REW WAGE TRANSFER 10-3211-70602
001-0200-420.02-01 WORKERS' COMPENSATION INS 10-3211-71205
001-0200-420.02-03 FEDERAL MEDICARE TAX 10-3211-71302
001-0200-420.02-04 MEDICAL& HEALTH INSUR 10-3211-71201
001-0200-420.02-05 RETIREMENT CONTRIBUTION 10-3211-71401
001-0200-420.02-06 DEFERRED COMP. CONTRIB 10-3211-71402
001-0200-420.02-07 DENTAL INSURANCE 10-3211-71202
001-0200-420.02-08 LONG-TERM DISABILITY INS 10-3211-71203
001-0200-420.02-09 LIFE INSURANCE 10-3211-71204
001-0200-420.02-15 REW BENEFIT TRANSFER 10-3211-71704
001-0200-420.02-18 VISION CARE 10-3211-71207
001-0200-420.02-50 CAPITALIZED ADM OVERHEAD 10-3211-71703
001-0200-420.05-05 TELEPHONE 10-3211-75150
001-0200-420.06-04 OUTSIDE REPAIRS & MAINT 10-3211-73196
001-0200-420.08-03 LEGAL SERVICES-STAFF 10-3211-74121
001-0200-420.09-02 TECHNICAL SERVICES 10-3211-74299
001-0200-420.09-04 OTHER PUBLIC AGENCY SERVS 10-3211-74301
001-0200-420.11-01 OFFICE EQUIPMENT/SUPPLIES 10-3211-75301
001-0200-420.11-03 OPERATING SUPPLIES 10-3211-75305
001-0200-420.11-05 LABORATORY SUPPLIES 10-3211-75310
001-0200-420.11-06 SAFETY SUPPLIES 10-3211-75311
001-0200-420.12-03 PUBLIC INFORMATION 10-3211-74313
001-0200-420.12-04 TUITION REIMBURSEMENT 10-3211-76340
001-0200-420.12-05 TECH TRAIN, CONF & MEETS 10-3211-76399
001-0200-420.12-06 CERTIFICATION & LICENSES 10-3211-76221
001-0200-420.12-08 SUBSCRIPTION/PUBLICATION 10-3211-76222
001-0200-420.12-09 MILEAGE REIMBURSEMENTS 10-3211-76332
001-0200-420.12-10 PUBLIC NOTICES 10-3211-74316
001-0200-420.12-11 OUTSIDE ORGANIZATION FEES 10-3211-76211
001-0200-420.12-12 EMPLOYEE MEMBERSHIPS 10-3211-76220
001-0200-420.12-13 MISCELLEANOUS 10-3211-76402
001-0200-420.14-16 RETIREMENT UAAL 10-3211-72103
001-0200-780.05-01 ELECTRICAL 10-3261-75110
001-0200-780.05-02 NATURAL GAS 10-3261-75120
001-0200-780.05-04 WATER 10-3261-75140
001-0200-780.06-04 OUTSIDE REPAIRS & MAINT 10-3261-73196
001-0200-780.06-06 REAL PROPERTY REPAIRS 10-3261-73197
001-0200-780.08-03 LEGAL SERVICES-STAFF 10-3261-74121
001-0200-780.09-04 OTHER PUBLIC AGENCY SERVS 10-3261-74301
001-0200-780.12-01 RENTS & LEASES 10-3261-73402
Page 11 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 95 of 148
Page 30 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0200-910.01-10 SALARY VACANCY 10-3211-70601
001-0200-910.02-12 BENEFIT VACANCY 10-3211-71701
001-0200-910.02-50 CAPITALIZED ADM OVERHEAD 10-3211-71703
001-0200-910.14-17 UAAL VACANCY 10-3211-72301
001-0250-410.01-01 SALARIES &WAGES-MGMNT. 10-3311-70101
001-0250-410.02-01 WORKERS' COMPENSATION INS 10-3311-71205
001-0250-410.02-03 FEDERAL MEDICARE TAX 10-3311-71302
001-0250-410.02-04 MEDICAL& HEALTH INSUR 10-3311-71201
001-0250-410.02-05 RETIREMENT CONTRIBUTION 10-3311-71401
001-0250-410.02-06 DEFERRED COMP. CONTRIB 10-3311-71402
001-0250-410.02-07 DENTAL INSURANCE 10-3311-71202
001-0250-410.02-09 LIFE INSURANCE 10-3311-71204
001-0250-410.02-18 VISION CARE 10-3311-71207
001-0250-410.02-50 CAPITALIZED ADM OVERHEAD 10-3311-71703
001-0250-410.05-05 TELEPHONE 10-3311-75150
001-0250-410.09-02 TECHNICAL SERVICES 10-3311-74299
001-0250-410.11-01 OFFICE EQUIPMENT/SUPPLIES 10-3311-75301
001-0250-410.11-06 SAFETY SUPPLIES 10-3311-75311
001-0250-410.12-05 TECH TRAIN, CONF & MEETS 10-3311-76399
001-0250-410.12-12 EMPLOYEE MEMBERSHIPS 10-3311-76220
001-0250-410.12-13 MISCELLANEOUS 10-3311-76402
001-0250-410.12-16 PROFESSIONAL EXP REIMB 10-3311-76350
001-0250-410.14-16 RETIREMENT UAAL 10-3311-72103
001-0250-470.01-02 SALARIES &WAGES-NON MGMT 10-3311-70102
001-0250-470.01-05 OVERTIME 10-3311-70401
001-0250-470.02-01 WORKERS' COMPENSATION INS 10-3311-71205
001-0250-470.02-03 FEDERAL MEDICARE TAX 10-3311-71302
001-0250-470.02-04 MEDICAL& HEALTH INSUR 10-3311-71201
001-0250-470.02-05 RETIREMENT CONTRIBUTION 10-3311-71401
001-0250-470.02-06 DEFERRED COMP. CONTRIB 10-3311-71402
001-0250-470.02-07 DENTAL INSURANCE 10-3311-71202
001-0250-470.02-08 LONG-TERM DISABILITY INS 10-3311-71203
001-0250-470.02-09 LIFE INSURANCE 10-3311-71204
001-0250-470.02-18 VISION CARE 10-3311-71207
001-0250-470.02-50 CAPITALIZED ADM OVERHEAD 10-3311-71703
001-0250-470.06-04 OUTSIDE REPAIRS & MAINT. 10-3311-73196
001-0250-470.09-02 TECHNICAL SERVICES 10-3311-74299
001-0250-470.09-04 OTHER PUBLIC AGENCY SERVS 10-3311-74301
001-0250-470.11-03 OPERATING SUPPLIES 10-3311-75305
001-0250-470.11-06 SAFETY SUPPLIES 10-3311-75311
001-0250-470.12-01 RENTS & LEASES 10-3311-73402
001-0250-470.12-04 TUITION REIMBURSEMENT 10-3311-76340
001-0250-470.12-05 TECH TRAIN, CONF & MEETS 10-3311-76399
Page 12 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 96 of 148
Page 31 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0250-470.12-06 CERTIFICATION & LICENSES 10-3311-76221
001-0250-470.12-08 SUBSCRIPTION/PUBLICATION 10-3311-76222
001-0250-470.12-09 MILEAGE REIMBURSEMENTS 10-3311-76332
001-0250-470.12-12 EMPLOYEE MEMBERSHIPS 10-3311-76220
001-0250-470.12-13 MISCELLANEOUS 10-3311-76402
001-0250-470.14-16 RETIREMENT UAAL 10-3311-72103
001-0250-560.01-10 SALARY VACANCY 10-3311-70601
001-0250-560.02-12 BENEFIT VACANCY 10-3311-71701
001-0250-560.02-50 CAPITALIZED ADM OVERHEAD 10-3311-71703
001-0250-560.14-17 UAAL VACANCY 10-3311-72301
001-0270-401.01-10 SALARY VACANCY 10-3411-70601
001-0270-401.02-12 BENEFIT VACANCY 10-3411-71701
001-0270-401.14-17 UAAL VACANCY 10-3411-72301
001-0270-410.01-01 SALARIES &WAGES-MGMNT. 10-3411-70101
001-0270-410.02-01 WORKERS' COMPENSATION INS 10-3411-71205
001-0270-410.02-03 FEDERAL MEDICARE TAX 10-3411-71302
001-0270-410.02-04 MEDICAL& HEALTH INSUR 10-3411-71201
001-0270-410.02-05 RETIREMENT CONTRIBUTION 10-3411-71401
001-0270-410.02-06 DEFERRED COMP. CONTRIB 10-3411-71402
001-0270-410.02-07 DENTAL INSURANCE 10-3411-71202
001-0270-410.02-09 LIFE INSURANCE 10-3411-71204
001-0270-410.02-18 VISION CARE 10-3411-71207
001-0270-410.05-05 TELEPHONE 10-3411-75150
001-0270-410.12-05 TECH TRAIN, CONF & MEETS 10-3411-76399
001-0270-410.12-13 MISCELLANEOUS 10-3411-76402
001-0270-410.12-16 PROFESSIONAL EXP REIMB 10-3411-76350
001-0270-410.14-16 RETIREMENT UAAL 10-3411-72103
001-0270-490.01-02 SALARIES &WAGES-NON MGMT 10-3451-70102
001-0270-490.01-05 OVERTIME 10-3451-70401
001-0270-490.02-01 WORKERS' COMPENSATION INS 10-3451-71205
001-0270-490.02-03 FEDERAL MEDICARE TAX 10-3451-71302
001-0270-490.02-04 MEDICAL& HEALTH INSUR 10-3451-71201
001-0270-490.02-05 RETIREMENT CONTRIBUTION 10-3451-71401
001-0270-490.02-06 DEFERRED COMP. CONTRIB 10-3451-71402
001-0270-490.02-07 DENTAL INSURANCE 10-3451-71202
001-0270-490.02-08 LONG-TERM DISABILITY INS 10-3451-71203
001-0270-490.02-09 LIFE INSURANCE 10-3451-71204
001-0270-490.02-18 VISION CARE 10-3451-71207
001-0270-490.06-04 OUTSIDE REPAIRS & MAINT. 10-3451-73196
001-0270-490.07-04 JANITORIAL& REFUSE REMOV 10-3451-73501
001-0270-490.07-06 HAZARDOUS WASTE DISPOSAL 10-3451-73205
001-0270-490.08-03 LEGAL SERVICES-STAFF 10-3451-74121
001-0270-490.09-02 TECHNICAL SERVICES 10-3451-74299
Page 13 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 97 of 148
Page 32 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0270-490.11-01 OFFICE EQUIPMENT/SUPPLIES 10-3451-75301
001-0270-490.11-03 OPERATING SUPPLIES 10-3451-75305
001-0270-490.11-06 SAFETY SUPPLIES 10-3451-75311
001-0270-490.12-01 RENTS & LEASES 10-3451-73402
001-0270-490.12-03 PUBLIC INFORMATION 10-3451-74313
001-0270-490.12-04 TUITION REIMBURSEMENT 10-3451-76340
001-0270-490.12-05 TECH TRAIN, CONF & MEETS 10-3451-76399
001-0270-490.12-06 CERTIFICATION & LICENSES 10-3451-76221
001-0270-490.12-08 SUBSCRIPTION/PUBLICATION 10-3451-76222
001-0270-490.12-09 MILEAGE REIMBURSEMENTS 10-3451-76332
001-0270-490.12-10 PUBLIC NOTICES 10-3451-74316
001-0270-490.12-12 EMPLOYEE MEMBERSHIPS 10-3451-76220
001-0270-490.12-13 MISCELLANEOUS 10-3451-76402
001-0270-490.14-16 RETIREMENT UAAL 10-3451-72103
001-0270-690.01-02 SALARIES &WAGES-NON MGMT 10-3441-70102
001-0270-690.01-05 OVERTIME 10-3441-70401
001-0270-690.01-15 REW WAGE TRANSFER 10-3441-70602
001-0270-690.02-01 WORKERS' COMPENSATION INS 10-3441-71205
001-0270-690.02-03 FEDERAL MEDICARE TAX 10-3441-71302
001-0270-690.02-04 MEDICAL& HEALTH INSUR 10-3441-71201
001-0270-690.02-05 RETIREMENT CONTRIBUTION 10-3441-71401
001-0270-690.02-06 DEFERRED COMP. CONTRIB 10-3441-71402
001-0270-690.02-07 DENTAL INSURANCE 10-3441-71202
001-0270-690.02-08 LONG-TERM DISABILITY INS 10-3441-71203
001-0270-690.02-09 LIFE INSURANCE 10-3441-71204
001-0270-690.02-15 REW BENEFIT TRANSFER 10-3441-71704
001-0270-690.02-18 VISION CARE 10-3441-71207
001-0270-690.05-01 ELECTRICAL 10-3441-75110
001-0270-690.05-02 NATURAL GAS 10-3441-75120
001-0270-690.05-04 WATER 10-3441-75140
001-0270-690.06-04 OUTSIDE REPAIRS & MAINT 10-3441-73196
001-0270-690.07-04 JANITORIAL& REFUSE REMOV 10-3441-73501
001-0270-690.07-06 HAZARDOUS WASTE DISPOSAL 10-3441-73205
001-0270-690.08-03 LEGAL SERVICES-STAFF 10-3441-74121
001-0270-690.09-02 TECHNICAL SERVICES 10-3441-74299
001-0270-690.11-01 OFFICE EQUIPMENT/SUPPLIES 10-3441-75301
001-0270-690.11-03 OPERATING SUPPLIES 10-3441-75305
001-0270-690.11-06 SAFETY SUPPLIES 10-3441-75311
001-0270-690.12-02 PUBLIC AGENCY FEES 10-3441-74312
001-0270-690.12-04 TUITION REIMBURSEMENT 10-3441-76340
001-0270-690.12-05 TECH TRAIN, CONF & MEETS 10-3441-76399
001-0270-690.12-08 SUBSCRIPTION/PUBLICATION 10-3441-76222
001-0270-690.12-09 MILEAGE REIMBURSEMENTS 10-3441-76332
Page 14 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 98 of 148
Page 33 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0270-690.12-11 OUTSIDE ORGANIZATION FEES 10-3441-76211
001-0270-690.12-12 EMPLOYEE MEMBERSHIPS 10-3441-76220
001-0270-690.12-13 MISCELLANEOUS 10-3441-76402
001-0270-690.14-16 RETIREMENT UAAL 10-3441-72103
001-0270-710.09-02 TECHNICAL SERVICES 10-3452-74299
001-0270-710.12-03 PUBLIC INFORMATION 10-3452-74313
001-0270-710.12-05 TECH TRAIN, CONF & MEETS 10-3452-76399
001-0270-710.12-13 MISCELLANEOUS 10-3452-76402
001-0270-720.01-02 SALARIES &WAGES-NON MGMT 10-3421-70102
001-0270-720.01-03 COMP ABS-ACCRUAL PAYMENTS 10-3421-71102
001-0270-720.01-05 OVERTIME 10-3421-70401
001-0270-720.02-01 WORKERS' COMPENSATION INS 10-3421-71205
001-0270-720.02-03 FEDERAL MEDICARE TAX 10-3421-71302
001-0270-720.02-04 MEDICAL& HEALTH INSUR 10-3421-71201
001-0270-720.02-05 RETIREMENT CONTRIBUTION 10-3421-71401
001-0270-720.02-06 DEFERRED COMP. CONTRIB 10-3421-71402
001-0270-720.02-07 DENTAL INSURANCE 10-3421-71202
001-0270-720.02-08 LONG-TERM DISABILITY INS 10-3421-71203
001-0270-720.02-09 LIFE INSURANCE 10-3421-71204
001-0270-720.02-18 VISION CARE 10-3421-71207
001-0270-720.02-50 CAPITALIZED ADM OVERHEAD 10-3421-71703
001-0270-720.06-03 GENERAL REPAIRS & MAINT 10-3421-73196
001-0270-720.06-04 OUTSIDE REPAIRS & MAINT 10-3421-73196
001-0270-720.06-05 COMPUTER REPAIRS & MAINT 10-3421-73141
001-0270-720.07-06 HAZARDOUS WASTE DISPOSAL 10-3421-73205
001-0270-720.09-02 TECHNICAL SERVICES 10-3421-74299
001-0270-720.11-01 OFFICE EQUIPMENT/SUPPLIES 10-3421-75301
001-0270-720.11-05 LABORATORY SUPPLIES 10-3421-75310
001-0270-720.11-06 SAFETY SUPPLIES 10-3421-75311
001-0270-720.12-01 RENTS & LEASES 10-3421-73402
001-0270-720.12-02 PUBLIC AGENCY FEES 10-3421-74312
001-0270-720.12-04 TUITION REIMBURSEMENT 10-3421-76340
001-0270-720.12-05 TECH TRAIN, CONF & MEETS 10-3421-76399
001-0270-720.12-06 CERTIFICATION & LICENSES 10-3421-76221
001-0270-720.12-08 SUBSCRIPTION/PUBLICATION 10-3421-76222
001-0270-720.12-12 EMPLOYEE MEMBERSHIPS 10-3421-76220
001-0270-720.12-13 MISCELLANEOUS 10-3421-76402
001-0270-720.14-16 RETIREMENT UAAL 10-3421-72103
001-0270-721.09-02 TECHNICAL SERVICES 10-3421-74299
001-0270-760.01-02 SALARIES &WAGES-NON MGMT 10-3431-70102
001-0270-760.01-05 OVERTIME 10-3431-70401
001-0270-760.02-01 WORKERS' COMPENSATION INS 10-3431-71205
001-0270-760.02-03 FEDERAL MEDICARE TAX 10-3431-71302
Page 15 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 99 of 148
Page 34 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0270-760.02-04 MEDICAL& HEALTH INSUR 10-3431-71201
001-0270-760.02-05 RETIREMENT CONTRIBUTION 10-3431-71401
001-0270-760.02-06 DEFERRED COMP. CONTRIB 10-3431-71402
001-0270-760.02-07 DENTAL INSURANCE 10-3431-71202
001-0270-760.02-08 LONG-TERM DISABILITY INS 10-3431-71203
001-0270-760.02-09 LIFE INSURANCE 10-3431-71204
001-0270-760.02-18 VISION CARE 10-3431-71207
001-0270-760.02-50 CAPITALIZED ADM OVERHEAD 10-3431-71703
001-0270-760.06-04 OUTSIDE REPAIRS & MAINT 10-3431-73196
001-0270-760.08-03 LEGAL SERVICES-STAFF 10-3431-74121
001-0270-760.09-02 TECHNICAL SERVICES 10-3431-74299
001-0270-760.11-03 OPERATING SUPPLIES 10-3431-75305
001-0270-760.11-06 SAFETY SUPPLIES 10-3431-75311
001-0270-760.12-04 TUITION REIMBURSEMENT 10-3431-76340
001-0270-760.12-05 TECH TRAIN, CONF & MEETS 10-3431-76399
001-0270-760.12-06 CERTIFICATION & LICENSES 10-3431-76221
001-0270-760.12-08 SUBSCRIPTION/PUBLICATION 10-3431-76222
001-0270-760.12-11 OUTSIDE ORGANIZATION FEES 10-3431-76211
001-0270-760.12-12 EMPLOYEE MEMBERSHIPS 10-3431-76220
001-0270-760.12-13 MISCELLANEOUS 10-3431-76402
001-0270-760.12-15 BACWA EXPENSES 10-3431-76210
001-0270-760.14-16 RETIREMENT UAAL 10-3431-72103
001-0300-410.01-01 SALARIES &WAGES-MGMNT. 10-4211-70101
001-0300-410.02-01 WORKERS' COMPENSATION INS 10-4211-71205
001-0300-410.02-03 FEDERAL MEDICARE TAX 10-4211-71302
001-0300-410.02-04 MEDICAL& HEALTH INSUR 10-4211-71201
001-0300-410.02-05 RETIREMENT CONTRIBUTION 10-4211-71401
001-0300-410.02-06 DEFERRED COMP. CONTRIB 10-4211-71402
001-0300-410.02-07 DENTAL INSURANCE 10-4211-71202
001-0300-410.02-09 LIFE INSURANCE 10-4211-71204
001-0300-410.02-18 VISION CARE 10-4211-71207
001-0300-410.08-03 LEGAL SERVICES-STAFF 10-4211-74121
001-0300-410.09-02 TECHNICAL SERVICES 10-4211-74299
001-0300-410.12-06 CERTIFICATION & LICENSES 10-4211-76221
001-0300-410.12-09 MILEAGE REIMBURSEMENTS 10-4211-76332
001-0300-410.12-12 EMPLOYEE MEMBERSHIPS 10-4211-76220
001-0300-410.14-16 RETIREMENT UAAL 10-4211-72103
001-0300-570.01-02 SALARIES &WAGES-NON MGMT 10-4211-70102
001-0300-570.01-05 OVERTIME 10-4211-70401
001-0300-570.02-01 WORKERS' COMPENSATION INS 10-4211-71205
001-0300-570.02-03 FEDERAL MEDICARE TAX 10-4211-71302
001-0300-570.02-04 MEDICAL& HEALTH INSUR 10-4211-71201
001-0300-570.02-05 RETIREMENT CONTRIBUTION 10-4211-71401
Page 16 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 100 of 148
Page 35 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0300-570.02-06 DEFERRED COMP. CONTRIB 10-4211-71402
001-0300-570.02-07 DENTAL INSURANCE 10-4211-71202
001-0300-570.02-08 LONG-TERM DISABILITY INS 10-4211-71203
001-0300-570.02-09 LIFE INSURANCE 10-4211-71204
001-0300-570.02-18 VISION CARE 10-4211-71207
001-0300-570.11-01 OFFICE EQUIPMENT/SUPPLIES 10-4211-75301
001-0300-570.11-03 OPERATING SUPPLIES 10-4211-75305
001-0300-570.11-06 SAFETY SUPPLIES 10-4211-75311
001-0300-570.12-02 PUBLIC AGENCY FEES 10-4211-74312
001-0300-570.12-04 TUITION REIMBURSEMENT 10-4211-76340
001-0300-570.12-05 TECH TRAIN, CONF& MEETS 10-4211-76399
001-0300-570.12-06 CERTIFICATION & LICENSES 10-4211-76221
001-0300-570.12-08 SUBSCRIPTION/PUBLICATION 10-4211-76222
001-0300-570.12-09 MILEAGE REIMBURSEMENTS 10-4211-76332
001-0300-570.12-12 EMPLOYEE MEMBERSHIPS 10-4211-76220
001-0300-570.12-13 MISCELLANEOUS 10-4211-76402
001-0300-570.14-16 RETIREMENT UAAL 10-4211-72103
001-0300-610.01-02 SALARIES &WAGES-NON MGMT 10-4231-70102
001-0300-610.01-05 OVERTIME 10-4231-70401
001-0300-610.02-01 WORKERS' COMPENSATION INS 10-4231-71205
001-0300-610.02-03 FEDERAL MEDICARE TAX 10-4231-71302
001-0300-610.02-04 MEDICAL& HEALTH INSUR 10-4231-71201
001-0300-610.02-05 RETIREMENT CONTRIBUTION 10-4231-71401
001-0300-610.02-06 DEFERRED COMP. CONTRIB 10-4231-71402
001-0300-610.02-07 DENTAL INSURANCE 10-4231-71202
001-0300-610.02-08 LONG-TERM DISABILITY INS 10-4231-71203
001-0300-610.02-09 LIFE INSURANCE 10-4231-71204
001-0300-610.02-18 VISION CARE 10-4231-71207
001-0300-610.06-01 OUTSIDE VEH/EQUIP REPAIR 10-4231-73111
001-0300-610.06-02 VEHIC/EQUIP REPAIR MAINT 10-4231-75319
001-0300-610.06-04 OUTSIDE REPAIRS & MAINT. 10-4231-73196
001-0300-610.07-04 JANITORIAL& REFUSE REMOV 10-4231-73501
001-0300-610.09-02 TECHNICAL SERVICES 10-4231-74299
001-0300-610.11-02 GASOLINE, OIL& FUEL 10-4231-75170
001-0300-610.11-03 OPERATING SUPPLIES 10-4231-75305
001-0300-610.11-06 SAFETY SUPPLIES 10-4231-75311
001-0300-610.12-02 PUBLIC AGENCY FEES 10-4231-74312
001-0300-610.14-16 RETIREMENT UAAL 10-4231-72103
001-0300-620.05-01 ELECTRICAL 10-4251-75110
001-0300-620.05-02 NATURAL GAS 10-4251-75120
001-0300-620.05-04 WATER 10-4251-75140
001-0300-620.05-05 TELEPHONE 10-4251-75150
001-0300-620.06-03 GENERAL REPAIRS & MAINT 10-4251-73196
Page 17 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 101 of 148
Page 36 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0300-620.06-04 OUTSIDE REPAIRS & MAINT. 10-4251-73196
001-0300-620.07-04 JANITORIAL& REFUSE REMOV 10-4251-73501
001-0300-620.11-03 OPERATING SUPPLIES 10-4251-75305
001-0300-620.12-01 RENTS & LEASES 10-4251-73402
001-0300-620.12-02 PUBLIC AGENCY FEES 10-4251-74312
001-0300-640.01-02 SALARIES &WAGES-NON MGMT 10-4241-70102
001-0300-640.01-05 OVERTIME 10-4241-70401
001-0300-640.01-15 REW WAGE TRANSFER 10-4241-70602
001-0300-640.02-01 WORKERS' COMPENSATION INS 10-4241-71205
001-0300-640.02-03 FEDERAL MEDICARE TAX 10-4241-71302
001-0300-640.02-04 MEDICAL& HEALTH INSUR 10-4241-71201
001-0300-640.02-05 RETIREMENT CONTRIBUTION 10-4241-71401
001-0300-640.02-06 DEFERRED COMP. CONTRIB 10-4241-71402
001-0300-640.02-07 DENTAL INSURANCE 10-4241-71202
001-0300-640.02-08 LONG-TERM DISABILITY INS 10-4241-71203
001-0300-640.02-09 LIFE INSURANCE 10-4241-71204
001-0300-640.02-15 REW BENEFIT TRANSFER 10-4241-71704
001-0300-640.02-18 VISION CARE 10-4241-71207
001-0300-640.02-50 CAPITALIZED ADM OVERHEAD 10-4241-71703
001-0300-640.09-02 TECHNICAL SERVICES 10-4241-74299
001-0300-640.11-01 OFFICE EQUIPMENT/SUPPLIES 10-4241-75301
001-0300-640.11-03 OPERATING SUPPLIES 10-4241-75305
001-0300-640.14-16 RETIREMENT UAAL 10-4241-72103
001-0300-660.09-01 OUTSIDE SAFETY SERVICES 10-2381-73301
001-0300-660.11-03 OPERATING SUPPLIES 10-2381-75305
001-0300-660.11-06 SAFETY SUPPLIES 10-2381-75311
001-0300-670.01-10 SALARY VACANCY 10-4211-70601
001-0300-670.02-12 BENEFIT VACANCY 10-4211-71701
001-0300-670.14-17 UAAL VACANCY 10-4211-72301
001-0310-580.01-02 SALARIES &WAGES-NON MGMT 10-4223-70102
001-0310-580.01-05 OVERTIME 10-4223-70401
001-0310-580.01-06 STANDBY PAID 10-4223-70402
001-0310-580.01-15 REW WAGE TRANSFER 10-4223-70602
001-0310-580.02-01 WORKERS' COMPENSATION INS 10-4223-71205
001-0310-580.02-03 FEDERAL MEDICARE TAX 10-4223-71302
001-0310-580.02-04 MEDICAL& HEALTH INSUR 10-4223-71201
001-0310-580.02-05 RETIREMENT CONTRIBUTION 10-4223-71401
001-0310-580.02-06 DEFERRED COMP. CONTRIB 10-4223-71402
001-0310-580.02-07 DENTAL INSURANCE 10-4223-71202
001-0310-580.02-08 LONG-TERM DISABILITY INS 10-4223-71203
001-0310-580.02-09 LIFE INSURANCE 10-4223-71204
001-0310-580.02-15 REW BENEFIT TRANSFER 10-4223-71704
001-0310-580.02-18 VISION CARE 10-4223-71207
Page 18 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 102 of 148
Page 37 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0310-580.02-50 CAPITALIZED ADM OVERHEAD 10-4223-71703
001-0310-580.11-03 OPERATING SUPPLIES 10-4223-75305
001-0310-580.14-16 RETIREMENT UAAL 10-4223-72103
001-0310-590.01-02 SALARIES &WAGES-NON MGMT 10-4222-70102
001-0310-590.01-05 OVERTIME 10-4222-70401
001-0310-590.01-06 STANDBY PAID 10-4222-70402
001-0310-590.01-15 REW WAGE TRANSFER 10-4222-70602
001-0310-590.02-01 WORKERS' COMPENSATION INS 10-4222-71205
001-0310-590.02-03 FEDERAL MEDICARE TAX 10-4222-71302
001-0310-590.02-04 MEDICAL& HEALTH INSUR 10-4222-71201
001-0310-590.02-05 RETIREMENT CONTRIBUTION 10-4222-71401
001-0310-590.02-06 DEFERRED COMP. CONTRIB 10-4222-71402
001-0310-590.02-07 DENTAL INSURANCE 10-4222-71202
001-0310-590.02-08 LONG-TERM DISABILITY INS 10-4222-71203
001-0310-590.02-09 LIFE INSURANCE 10-4222-71204
001-0310-590.02-15 REW BENEFIT TRANSFER 10-4222-71704
001-0310-590.02-18 VISION CARE 10-4222-71207
001-0310-590.02-50 CAPITALIZED ADM OVERHEAD 10-4222-71703
001-0310-590.06-04 OUTSIDE REPAIRS & MAINT. 10-4222-73196
001-0310-590.07-05 SPOILS REMOVAL 10-4222-73204
001-0310-590.11-03 OPERATING SUPPLIES 10-4222-75305
001-0310-590.12-01 RENTS & LEASES 10-4222-73402
001-0310-590.12-02 PUBLIC AGENCY FEES 10-4222-74312
001-0310-590.14-16 RETIREMENT UAAL 10-4222-72103
001-0310-600.01-02 SALARIES &WAGES-NON MGMT 10-4224-70102
001-0310-600.01-03 COMP ABS-ACCRUAL PAYMENTS 10-4224-71102
001-0310-600.01-05 OVERTIME 10-4224-70401
001-0310-600.01-06 STANDBY PAID 10-4224-70402
001-0310-600.01-15 REW WAGE TRANSFER 10-4224-70602
001-0310-600.02-01 WORKERS' COMPENSATION INS 10-4224-71205
001-0310-600.02-03 FEDERAL MEDICARE TAX 10-4224-71302
001-0310-600.02-04 MEDICAL& HEALTH INSUR 10-4224-71201
001-0310-600.02-05 RETIREMENT CONTRIBUTION 10-4224-71401
001-0310-600.02-06 DEFERRED COMP. CONTRIB 10-4224-71402
001-0310-600.02-07 DENTAL INSURANCE 10-4224-71202
001-0310-600.02-08 LONG-TERM DISABILITY INS 10-4224-71203
001-0310-600.02-09 LIFE INSURANCE 10-4224-71204
001-0310-600.02-15 REW BENEFIT TRANSFER 10-4224-71704
001-0310-600.02-18 VISION CARE 10-4224-71207
001-0310-600.02-50 CAPITALIZED ADM OVERHEAD 10-4224-71703
001-0310-600.06-04 OUTSIDE REPAIRS & MAINT 10-4224-73196
001-0310-600.09-02 TECHNICAL SERVICES 10-4224-74299
001-0310-600.11-03 OPERATING SUPPLIES 10-4224-75305
Page 19 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 103 of 148
Page 38 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0310-600.14-16 RETIREMENT UAAL 10-4224-72103
001-0310-630.01-05 OVERTIME 10-4225-70401
001-0310-630.01-06 STANDBY PAID 10-4225-70402
001-0310-630.09-02 TECHNICAL SERVICES 10-4225-74299
001-0310-630.11-03 OPERATING SUPPLIES 10-4225-75305
001-0310-650.01-02 SALARIES &WAGES-NON MGMT 10-4226-70102
001-0310-650.01-05 OVERTIME 10-4226-70401
001-0310-650.01-06 STANDBY PAID 10-4226-70402
001-0310-650.01-15 REW WAGE TRANSFER 10-4226-70602
001-0310-650.02-01 WORKERS' COMPENSATION INS 10-4226-71205
001-0310-650.02-03 FEDERAL MEDICARE TAX 10-4226-71302
001-0310-650.02-04 MEDICAL& HEALTH INSUR 10-4226-71201
001-0310-650.02-05 RETIREMENT CONTRIBUTION 10-4226-71401
001-0310-650.02-06 DEFERRED COMP. CONTRIB 10-4226-71402
001-0310-650.02-07 DENTAL INSURANCE 10-4226-71202
001-0310-650.02-08 LONG-TERM DISABILITY INS 10-4226-71203
001-0310-650.02-09 LIFE INSURANCE 10-4226-71204
001-0310-650.02-15 REW BENEFIT TRANSFER 10-4226-71704
001-0310-650.02-18 VISION CARE 10-4226-71207
001-0310-650.02-50 CAPITALIZED ADM OVERHEAD 10-4226-71703
001-0310-650.11-03 OPERATING SUPPLIES 10-4226-75305
001-0310-650.12-01 RENTS & LEASES 10-4226-73402
001-0310-650.14-16 RETIREMENT UAAL 10-4226-72103
001-0310-680.01-02 SALARIES &WAGES-NON MGMT 10-4221-70102
001-0310-680.01-05 OVERTIME 10-4221-70401
001-0310-680.01-15 REW WAGE TRANSFER 10-4221-70602
001-0310-680.02-01 WORKERS' COMPENSATION INS 10-4221-71205
001-0310-680.02-03 FEDERAL MEDICARE TAX 10-4221-71302
001-0310-680.02-04 MEDICAL& HEALTH INSUR 10-4221-71201
001-0310-680.02-05 RETIREMENT CONTRIBUTION 10-4221-71401
001-0310-680.02-06 DEFERRED COMP. CONTRIB 10-4221-71402
001-0310-680.02-07 DENTAL INSURANCE 10-4221-71202
001-0310-680.02-08 LONG-TERM DISABILITY INS 10-4221-71203
001-0310-680.02-09 LIFE INSURANCE 10-4221-71204
001-0310-680.02-15 REW BENEFIT TRANSFER 10-4221-71704
001-0310-680.02-18 VISION CARE 10-4221-71207
001-0310-680.06-04 OUTSIDE REPAIRS & MAINT 10-4221-73196
001-0310-680.09-02 TECHNICAL SERVICES 10-4221-74299
001-0310-680.11-03 OPERATING SUPPLIES 10-4221-75305
001-0310-680.14-16 RETIREMENT UAAL 10-4221-72103
001-0400-401.01-10 SALARY VACANCY 10-4311-70601
001-0400-401.02-12 BENEFIT VACANCY 10-4311-71701
001-0400-401.14-17 UAAL VACANCY 10-4311-72301
Page 20 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 104 of 148
Page 39 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0400-410.01-01 SALARIES & WAGES-MGMNT. 10-4311-70101
001-0400-410.02-01 WORKERS' COMPENSATION INS 10-4311-71205
001-0400-410.02-03 FEDERAL MEDICARE TAX 10-4311-71302
001-0400-410.02-04 MEDICAL& HEALTH INSUR 10-4311-71201
001-0400-410.02-05 RETIREMENT CONTRIBUTION 10-4311-71401
001-0400-410.02-06 DEFERRED COMP. CONTRIB 10-4311-71402
001-0400-410.02-07 DENTAL INSURANCE 10-4311-71202
001-0400-410.02-09 LIFE INSURANCE 10-4311-71204
001-0400-410.02-18 VISION CARE 10-4311-71207
001-0400-410.08-03 LEGAL SERVICES-STAFF 10-4311-74121
001-0400-410.09-02 TECHNICAL SERVICES 10-4311-74299
001-0400-410.12-02 PUBLIC AGENCY FEES 10-4311-74312
001-0400-410.12-05 TECH TRAIN, CONF & MEETS 10-4311-76399
001-0400-410.12-08 SUBSCRIPTION/PUBLICATION 10-4311-76222
001-0400-410.12-12 EMPLOYEE MEMBERSHIPS 10-4311-76220
001-0400-410.12-13 MISCELLANEOUS 10-4311-76402
001-0400-410.12-16 PROFESSIONAL EXP REIMB 10-4311-76350
001-0400-410.14-16 RETIREMENT UAAL 10-4311-72103
001-0400-700.01-02 SALARIES &WAGES-NON MGMT 10-4311-70102
001-0400-700.01-05 OVERTIME 10-4311-70401
001-0400-700.02-01 WORKERS' COMPENSATION INS 10-4311-71205
001-0400-700.02-03 FEDERAL MEDICARE TAX 10-4311-71302
001-0400-700.02-04 MEDICAL& HEALTH INSUR 10-4311-71201
001-0400-700.02-05 RETIREMENT CONTRIBUTION 10-4311-71401
001-0400-700.02-06 DEFERRED COMP. CONTRIB 10-4311-71402
001-0400-700.02-07 DENTAL INSURANCE 10-4311-71202
001-0400-700.02-08 LONG-TERM DISABILITY INS 10-4311-71203
001-0400-700.02-09 LIFE INSURANCE 10-4311-71204
001-0400-700.02-18 VISION CARE 10-4311-71207
001-0400-700.05-05 TELEPHONE 10-4311-75150
001-0400-700.06-04 OUTSIDE REPAIRS & MAINT 10-4311-73196
001-0400-700.09-02 TECHNICAL SERVICES 10-4311-74299
001-0400-700.11-01 OFFICE EQUIPMENT/SUPPLIES 10-4311-75301
001-0400-700.11-06 SAFETY SUPPLIES 10-4311-75311
001-0400-700.12-04 TUITION REIMBURSEMENT 10-4311-76340
001-0400-700.12-05 TECH TRAIN, CONF & MEETS 10-4311-76399
001-0400-700.12-06 CERTIFICATION & LICENSES 10-4311-76221
001-0400-700.12-08 SUBSCRIPTION/PUBLICATION 10-4311-76222
001-0400-700.12-09 MILEAGE REIMBURSEMENTS 10-4311-76332
001-0400-700.12-13 MISCELLANEOUS 10-4311-76402
001-0400-700.14-16 RETIREMENT UAAL 10-4311-72103
001-0400-740.01-02 SALARIES &WAGES-NON MGMT 10-2381-70102
001-0400-740.01-05 OVERTIME 10-2381-70401
Page 21 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 105 of 148
Page 40 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0400-740.02-01 WORKERS COMPENSATION INS 10-2381-71205
001-0400-740.02-03 FEDERAL MEDICARE TAX 10-2381-71302
001-0400-740.02-04 MEDICAL& HEALTH INSUR 10-2381-71201
001-0400-740.02-05 RETIREMENT CONTRIBUTION 10-2381-71401
001-0400-740.02-06 DEFERRED COMP. CONTRIB 10-2381-71402
001-0400-740.02-07 DENTAL INSURANCE 10-2381-71202
001-0400-740.02-08 LONG-TERM DISABILITY INS 10-2381-71203
001-0400-740.02-09 LIFE INSURANCE 10-2381-71204
001-0400-740.02-18 VISION CARE 10-2381-71207
001-0400-740.02-50 CAPITALIZED ADM OVERHEAD 10-2381-71703
001-0400-740.06-03 GENERAL REPAIRS & MAINT 10-2381-73196
001-0400-740.06-04 OUTSIDE REPAIRS & MAINT 10-2381-73196
001-0400-740.07-04 JANITORIAL& REFUSE REMOV 10-2381-73501
001-0400-740.07-06 HAZARDOUS WASTE DISPOSAL 10-2381-73205
001-0400-740.08-03 LEGAL SERVICES-STAFF 10-2381-74121
001-0400-740.09-01 OUTSIDE SAFETY SERVICES 10-2381-73301
001-0400-740.09-02 TECHNICAL SERVICES 10-2381-74299
001-0400-740.11-01 OFFICE EQUIP/SUPPLIES 10-2381-75301
001-0400-740.11-03 OPERATING SUPPLIES 10-2381-75305
001-0400-740.11-06 SAFETY SUPPLIES 10-2381-75311
001-0400-740.12-02 PUBLIC AGENCY FEES 10-2381-74312
001-0400-740.12-05 TECH TRAIN, CONF & MEETS 10-2381-76399
001-0400-740.12-06 CERTIFICATION & LICENSES 10-2381-76221
001-0400-740.12-08 SUBSCRIPTIONS 10-2381-76222
001-0400-740.12-09 MILEAGE REIMBURSEMENTS 10-2381-76332
001-0400-740.12-11 OUTSIDE ORGANIZATION FEES 10-2381-76211
001-0400-740.12-12 EMPLOYEE MEMBERSHIPS 10-2381-76220
001-0400-740.12-13 MISCELLANEOUS 10-2381-76402
001-0400-740.14-16 RETIREMENT UAAL 10-2381-72103
001-0420-730.01-02 SALARIES &WAGES-NON MGMT 10-4331-70102
001-0420-730.01-05 OVERTIME 10-4331-70401
001-0420-730.01-15 REW WAGE TRANSFER 10-4331-70602
001-0420-730.02-01 WORKERS' COMPENSATION INS 10-4331-71205
001-0420-730.02-03 FEDERAL MEDICARE TAX 10-4331-71302
001-0420-730.02-04 MEDICAL& HEALTH INSUR 10-4331-71201
001-0420-730.02-05 RETIREMENT CONTRIBUTION 10-4331-71401
001-0420-730.02-06 DEFERRED COMP. CONTRIB 10-4331-71402
001-0420-730.02-07 DENTAL INSURANCE 10-4331-71202
001-0420-730.02-08 LONG-TERM DISABILITY INS 10-4331-71203
001-0420-730.02-09 LIFE INSURANCE 10-4331-71204
001-0420-730.02-15 REW BENEFIT TRANSFER 10-4331-71704
001-0420-730.02-18 VISION CARE 10-4331-71207
001-0420-730.02-50 CAPITALIZED ADM OVERHEAD 10-4331-71703
Page 22 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 106 of 148
Page 41 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0420-730.04-02 LIME 10-4331-75201
001-0420-730.04-03 POLYMER 10-4331-75202
001-0420-730.04-04 BOILER CHEMICALS 10-4331-75203
001-0420-730.04-06 OTHER CHEMICALS 10-4331-75210
001-0420-730.04-07 HYPOCHLORITE 10-4331-75205
001-0420-730.04-08 SODIUM HYDROXIDE 10-4331-75206
001-0420-730.05-01 ELECTRICAL 10-4331-75110
001-0420-730.05-02 NATURAL GAS 10-4331-75120
001-0420-730.05-03 LAND-FILL GAS 10-4331-75130
001-0420-730.05-04 WATER 10-4331-75140
001-0420-730.06-04 OUTSIDE REPAIRS & MAINT 10-4331-73196
001-0420-730.07-01 ASH REMOVAL 10-4331-73201
001-0420-730.07-02 SLUDGE REMOVAL 10-4331-73202
001-0420-730.07-03 GRIT REMOVAL 10-4331-73203
001-0420-730.07-04 JANITORIAL& REFUSE REMOV 10-4331-73501
001-0420-730.09-02 TECHNICAL SERVICES 10-4331-74299
001-0420-730.11-03 OPERATING SUPPLIES 10-4331-75305
001-0420-730.11-04 OPERATING FUEL 10-4331-75170
001-0420-730.11-06 SAFETY SUPPLIES 10-4331-75311
001-0420-730.12-01 RENTS & LEASES 10-4331-73402
001-0420-730.12-05 TECH TRAIN, CONF & MEETS 10-4331-76399
001-0420-730.12-08 SUBSCRIPTION/PUBLICATION 10-4331-76222
001-0420-730.12-12 EMPLOYEE MEMBERSHIPS 10-4331-76220
001-0420-730.12-13 MISCELLANEOUS 10-4331-76402
001-0420-730.14-16 RETIREMENT UAAL 10-4331-72103
001-0420-770.01-02 SALARIES &WAGES-NON MGMT 10-4321-70102
001-0420-770.01-05 OVERTIME 10-4321-70401
001-0420-770.02-01 WORKERS' COMPENSATION INS 10-4321-71205
001-0420-770.02-03 FEDERAL MEDICARE TAX 10-4321-71302
001-0420-770.02-04 MEDICAL& HEALTH INSUR 10-4321-71201
001-0420-770.02-05 RETIREMENT CONTRIBUTION 10-4321-71401
001-0420-770.02-06 DEFERRED COMP. CONTRIB 10-4321-71402
001-0420-770.02-07 DENTAL INSURANCE 10-4321-71202
001-0420-770.02-08 LONG-TERM DISABILITY INS 10-4321-71203
001-0420-770.02-09 LIFE INSURANCE 10-4321-71204
001-0420-770.02-18 VISION CARE 10-4321-71207
001-0420-770.02-50 CAPITALIZED ADM OVERHEAD 10-4321-71703
001-0420-770.06-05 COMPUTER REPAIRS & MAINT 10-4321-73141
001-0420-770.09-02 TECHNICAL SERVICES 10-4321-74299
001-0420-770.11-03 OPERATING SUPPLIES 10-4321-75305
001-0420-770.11-06 SAFETY SUPPLIES 10-4321-75311
001-0420-770.12-05 TECH TRAIN, CONF & MEETS 10-4321-76399
001-0420-770.12-12 EMPLOYEE MEMBERSHIPS 10-4321-76220
Page 23 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 107 of 148
Page 42 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0420-770.12-13 MISCELLANEOUS 10-4321-76402
001-0420-770.14-16 RETIREMENT UAAL 10-4321-72103
001-0440-800.01-02 SALARIES &WAGES-NON MGMT 10-4411-70102
001-0440-800.01-05 OVERTIME 10-4411-70401
001-0440-800.01-15 REW WAGE TRANSFER 10-4411-70602
001-0440-800.02-01 WORKERS' COMPENSATION INS 10-4411-71205
001-0440-800.02-03 FEDERAL MEDICARE TAX 10-4411-71302
001-0440-800.02-04 MEDICAL& HEALTH INSUR 10-4411-71201
001-0440-800.02-05 RETIREMENT CONTRIBUTION 10-4411-71401
001-0440-800.02-06 DEFERRED COMP. CONTRIB 10-4411-71402
001-0440-800.02-07 DENTAL INSURANCE 10-4411-71202
001-0440-800.02-08 LONG-TERM DISABILITY INS 10-4411-71203
001-0440-800.02-09 LIFE INSURANCE 10-4411-71204
001-0440-800.02-15 REW BENEFIT TRANSFER 10-4411-71704
001-0440-800.02-18 VISION CARE 10-4411-71207
001-0440-800.02-50 CAPITALIZED ADM OVERHEAD 10-4411-71703
001-0440-800.06-03 GENERAL REPAIRS & MAINT 10-4411-73196
001-0440-800.06-04 OUTSIDE REPAIRS & MAINT 10-4411-73196
001-0440-800.06-05 COMPUTER REPAIRS & MAINT 10-4411-73141
001-0440-800.09-02 TECHNICAL SERVICES 10-4411-74299
001-0440-800.11-01 OFFICE EQUIPMENT/SUPPLIES 10-4411-75301
001-0440-800.11-03 OPERATING SUPPLIES 10-4411-75305
001-0440-800.11-06 SAFETY SUPPLIES 10-4411-75311
001-0440-800.12-01 RENTS & LEASES 10-4411-73402
001-0440-800.12-05 TECH TRAIN, CONF & MEETS 10-4411-76399
001-0440-800.12-08 SUBSCRIPTION/PUBLICATION 10-4411-76222
001-0440-800.12-12 EMPLOYEE MEMBERSHIPS 10-4411-76220
001-0440-800.12-13 MISCELLANEOUS 10-4411-76402
001-0440-800.14-16 RETIREMENT UAAL 10-4411-72103
001-0440-810.01-02 SALARIES &WAGES-NON MGMT 10-4444-70102
001-0440-810.01-05 OVERTIME 10-4444-70401
001-0440-810.01-06 STANDBY PAID 10-4444-70402
001-0440-810.01-15 REW WAGE TRANSFER 10-4444-70602
001-0440-810.02-01 WORKERS' COMPENSATION INS 10-4444-71205
001-0440-810.02-03 FEDERAL MEDICARE TAX 10-4444-71302
001-0440-810.02-04 MEDICAL& HEALTH INSUR 10-4444-71201
001-0440-810.02-05 RETIREMENT CONTRIBUTION 10-4444-71401
001-0440-810.02-06 DEFERRED COMP. CONTRIB 10-4444-71402
001-0440-810.02-07 DENTAL INSURANCE 10-4444-71202
001-0440-810.02-08 LONG-TERM DISABILITY INS 10-4444-71203
001-0440-810.02-09 LIFE INSURANCE 10-4444-71204
001-0440-810.02-15 REW BENEFIT TRANSFER 10-4444-71704
001-0440-810.02-18 VISION CARE 10-4444-71207
Page 24 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 108 of 148
Page 43 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0440-810.02-50 CAPITALIZED ADM OVERHEAD 10-4444-71703
001-0440-810.06-03 GENERAL REPAIRS & MAINT 10-4444-73196
001-0440-810.06-04 OUTSIDE REPAIRS & MAINT 10-4444-73196
001-0440-810.09-02 TECHNICAL SERVICES 10-4444-74299
001-0440-810.11-03 OPERATING SUPPLIES 10-4444-75305
001-0440-810.11-06 SAFETY SUPPLIES 10-4444-75311
001-0440-810.12-01 RENTS & LEASES 10-4444-73402
001-0440-810.14-16 RETIREMENT UAAL 10-4444-72103
001-0440-820.01-02 SALARIES &WAGES-NON MGMT 10-4445-70102
001-0440-820.01-05 OVERTIME 10-4445-70401
001-0440-820.01-06 STANDBY PAID 10-4445-70402
001-0440-820.01-15 REW WAGE TRANSFER 10-4445-70602
001-0440-820.02-01 WORKERS' COMPENSATION INS 10-4445-71205
001-0440-820.02-03 FEDERAL MEDICARE TAX 10-4445-71302
001-0440-820.02-04 MEDICAL& HEALTH INSUR 10-4445-71201
001-0440-820.02-05 RETIREMENT CONTRIBUTION 10-4445-71401
001-0440-820.02-06 DEFERRED COMP. CONTRIB 10-4445-71402
001-0440-820.02-07 DENTAL INSURANCE 10-4445-71202
001-0440-820.02-08 LONG-TERM DISABILITY INS 10-4445-71203
001-0440-820.02-09 LIFE INSURANCE 10-4445-71204
001-0440-820.02-15 REW BENEFIT TRANSFER 10-4445-71704
001-0440-820.02-18 VISION CARE 10-4445-71207
001-0440-820.02-50 CAPITALIZED ADM OVERHEAD 10-4445-71703
001-0440-820.06-03 GENERAL REPAIRS & MAINT 10-4445-73196
001-0440-820.06-04 OUTSIDE REPAIRS & MAINT 10-4445-73196
001-0440-820.09-02 TECHNICAL SERVICES 10-4445-74299
001-0440-820.11-03 OPERATING SUPPLIES 10-4445-75305
001-0440-820.11-06 SAFETY SUPPLIES 10-4445-75311
001-0440-820.12-01 RENTS & LEASES 10-4445-73402
001-0440-820.14-16 RETIREMENT UAAL 10-4445-72103
001-0440-830.01-02 SALARIES &WAGES-NON MGMT 10-4442-70102
001-0440-830.01-05 OVERTIME 10-4442-70401
001-0440-830.01-06 STANDBY PAID 10-4442-70402
001-0440-830.01-15 REW WAGE TRANSFER 10-4442-70602
001-0440-830.02-01 WORKERS' COMPENSATION INS 10-4442-71205
001-0440-830.02-03 FEDERAL MEDICARE TAX 10-4442-71302
001-0440-830.02-04 MEDICAL& HEALTH INSUR 10-4442-71201
001-0440-830.02-05 RETIREMENT CONTRIBUTION 10-4442-71401
001-0440-830.02-06 DEFERRED COMP. CONTRIB 10-4442-71402
001-0440-830.02-07 DENTAL INSURANCE 10-4442-71202
001-0440-830.02-08 LONG-TERM DISABILITY INS 10-4442-71203
001-0440-830.02-09 LIFE INSURANCE 10-4442-71204
001-0440-830.02-15 REW BENEFIT TRANSFER 10-4442-71704
Page 25 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 109 of 148
Page 44 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0440-830.02-18 VISION CARE 10-4442-71207
001-0440-830.02-50 CAPITALIZED ADM OVERHEAD 10-4442-71703
001-0440-830.06-03 GENERAL REPAIRS & MAINT 10-4442-73196
001-0440-830.06-04 OUTSIDE REPAIRS & MAINT 10-4442-73196
001-0440-830.09-02 TECHNICAL SERVICES 10-4442-74299
001-0440-830.11-03 OPERATING SUPPLIES 10-4442-75305
001-0440-830.11-06 SAFETY SUPPLIES 10-4442-75311
001-0440-830.12-01 RENTS & LEASES 10-4442-73402
001-0440-830.14-16 RETIREMENT UAAL 10-4442-72103
001-0440-840.01-02 SALARIES &WAGES-NON MGMT 10-4443-70102
001-0440-840.01-05 OVERTIME 10-4443-70401
001-0440-840.01-15 REW WAGE TRANSFER 10-4443-70602
001-0440-840.02-01 WORKERS' COMPENSATION INS 10-4443-71205
001-0440-840.02-03 FEDERAL MEDICARE TAX 10-4443-71302
001-0440-840.02-04 MEDICAL& HEALTH INSUR 10-4443-71201
001-0440-840.02-05 RETIREMENT CONTRIBUTION 10-4443-71401
001-0440-840.02-06 DEFERRED COMP. CONTRIB 10-4443-71402
001-0440-840.02-07 DENTAL INSURANCE 10-4443-71202
001-0440-840.02-08 LONG-TERM DISABILITY INS 10-4443-71203
001-0440-840.02-09 LIFE INSURANCE 10-4443-71204
001-0440-840.02-15 REW BENEFIT TRANSFER 10-4443-71704
001-0440-840.02-18 VISION CARE 10-4443-71207
001-0440-840.02-50 CAPITALIZED ADM OVERHEAD 10-4443-71703
001-0440-840.06-03 GENERAL REPAIRS & MAINT 10-4443-73196
001-0440-840.06-04 OUTSIDE REPAIRS & MAINT 10-4443-73196
001-0440-840.09-02 TECHNICAL SERVICES 10-4443-74299
001-0440-840.11-03 OPERATING SUPPLIES 10-4443-75305
001-0440-840.11-06 SAFETY SUPPLIES 10-4443-75311
001-0440-840.12-01 RENTS & LEASES 10-4443-73402
001-0440-840.14-16 RETIREMENT UAAL 10-4443-72103
001-0440-850.01-02 SALARIES &WAGES-NON MGMT 10-4446-70102
001-0440-850.01-05 OVERTIME 10-4446-70401
001-0440-850.01-06 STANDBY PAID 10-4446-70402
001-0440-850.01-15 REW WAGE TRANSFER 10-4446-70602
001-0440-850.02-01 WORKERS' COMPENSATION INS 10-4446-71205
001-0440-850.02-03 FEDERAL MEDICARE TAX 10-4446-71302
001-0440-850.02-04 MEDICAL& HEALTH INSUR 10-4446-71201
001-0440-850.02-05 RETIREMENT CONTRIBUTION 10-4446-71401
001-0440-850.02-06 DEFERRED COMP. CONTRIB 10-4446-71402
001-0440-850.02-07 DENTAL INSURANCE 10-4446-71202
001-0440-850.02-08 LONG-TERM DISABILITY INS 10-4446-71203
001-0440-850.02-09 LIFE INSURANCE 10-4446-71204
001-0440-850.02-15 REW BENEFIT TRANSFER 10-4446-71704
Page 26 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 110 of 148
Page 45 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0440-850.02-18 VISION CARE 10-4446-71207
001-0440-850.02-50 CAPITALIZED ADM OVERHEAD 10-4446-71703
001-0440-850.06-03 GENERAL REPAIRS & MAINT 10-4446-73196
001-0440-850.06-04 OUTSIDE REPAIRS & MAINT 10-4446-73196
001-0440-850.07-04 JANITORIAL& REFUSE REMOV 10-4446-73501
001-0440-850.09-02 TECHNICAL SERVICES 10-4446-74299
001-0440-850.09-04 OTHER PUBLIC AGENCY SERVS 10-4446-74301
001-0440-850.11-03 OPERATING SUPPLIES 10-4446-75305
001-0440-850.11-06 SAFETY SUPPLIES 10-4446-75311
001-0440-850.12-01 RENTS & LEASES 10-4446-73402
001-0440-850.14-16 RETIREMENT UAAL 10-4446-72103
001-0440-855.06-03 GENERAL REPAIRS & MAINT 10-4446-73196
001-0440-855.06-04 OUTSIDE REPAIRS & MAINT 10-4446-73196
001-0440-855.07-04 JANITORIAL& REFUSE REMOV 10-4446-73501
001-0440-855.09-02 TECHNICAL SERVICES 10-4446-74299
001-0440-855.11-03 OPERATING SUPPLIES 10-4446-75305
001-0440-855.12-01 RENTS & LEASES 10-4446-73402
001-0440-860.01-02 SALARIES &WAGES-NON MGMT 10-4431-70102
001-0440-860.01-05 OVERTIME 10-4431-70401
001-0440-860.01-06 STANDBY PAID 10-4431-70402
001-0440-860.01-15 REW WAGE TRANSFER 10-4431-70602
001-0440-860.02-01 WORKERS' COMPENSATION INS 10-4431-71205
001-0440-860.02-03 FEDERAL MEDICARE TAX 10-4431-71302
001-0440-860.02-04 MEDICAL& HEALTH INSUR 10-4431-71201
001-0440-860.02-05 RETIREMENT CONTRIBUTION 10-4431-71401
001-0440-860.02-06 DEFERRED COMP. CONTRIB 10-4431-71402
001-0440-860.02-07 DENTAL INSURANCE 10-4431-71202
001-0440-860.02-08 LONG-TERM DISABILITY INS 10-4431-71203
001-0440-860.02-09 LIFE INSURANCE 10-4431-71204
001-0440-860.02-15 REW BENEFIT TRANSFER 10-4431-71704
001-0440-860.02-18 VISION CARE 10-4431-71207
001-0440-860.02-50 CAPITALIZED ADM OVERHEAD 10-4431-71703
001-0440-860.06-03 GENERAL REPAIRS & MAINT 10-4431-73196
001-0440-860.06-04 OUTSIDE REPAIRS & MAINT 10-4431-73196
001-0440-860.09-02 TECHNICAL SERVICES 10-4431-74299
001-0440-860.11-03 OPERATING SUPPLIES 10-4431-75305
001-0440-860.11-06 SAFETY SUPPLIES 10-4431-75311
001-0440-860.12-05 TECH TRAIN, CONF & MEETS 10-4431-76399
001-0440-860.12-08 SUBSCRIPTION/PUBLICATION 10-4431-76222
001-0440-860.12-12 EMPLOYEE MEMBERSHIPS 10-4431-76220
001-0440-860.12-13 MISCELLANEOUS 10-4431-76402
001-0440-860.14-16 RETIREMENT UAAL 10-4431-72103
001-0500-401.01-10 SALARY VACANCY 10-4421-70601
Page 27 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 111 of 148
Page 46 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0500-401.02-12 BENEFIT VACANCY 10-4421-71701
001-0500-401.14-17 UAAL VACANCY 10-4421-72301
001-0500-930.01-02 SALARIES &WAGES-NON MGMT 10-4421-70102
001-0500-930.01-05 OVERTIME 10-4421-70401
001-0500-930.01-06 STANDBY PAID 10-4421-70402
001-0500-930.02-01 WORKERS' COMPENSATION INS 10-4421-71205
001-0500-930.02-03 FEDERAL MEDICARE TAX 10-4421-71302
001-0500-930.02-04 MEDICAL& HEALTH INSUR 10-4421-71201
001-0500-930.02-05 RETIREMENT CONTRIBUTION 10-4421-71401
001-0500-930.02-06 DEFERRED COMP. CONTRIB 10-4421-71402
001-0500-930.02-07 DENTAL INSURANCE 10-4421-71202
001-0500-930.02-08 LONG-TERM DISABILITY INS 10-4421-71203
001-0500-930.02-09 LIFE INSURANCE 10-4421-71204
001-0500-930.02-18 VISION CARE 10-4421-71207
001-0500-930.02-50 CAPITALIZED ADM OVERHEAD 10-4421-71703
001-0500-930.04-06 OTHER CHEMICALS 10-4421-75210
001-0500-930.05-01 ELECTRICAL 10-4421-75110
001-0500-930.05-04 WATER 10-4421-75140
001-0500-930.05-05 TELEPHONE 10-4421-75150
001-0500-930.06-03 GENERAL REPAIRS & MAINT 10-4421-73196
001-0500-930.06-04 OUTSIDE REPAIRS & MAINT. 10-4421-73196
001-0500-930.07-04 JANITORIAL& REFUSE REMOV 10-4421-73501
001-0500-930.09-01 OUTSIDE SAFETY SERVICES 10-4421-73301
001-0500-930.09-02 TECHNICAL SERVICES 10-4421-74299
001-0500-930.11-03 OPERATING SUPPLIES 10-4421-75305
001-0500-930.11-04 OPERATING FUEL 10-4421-75170
001-0500-930.11-06 SAFETY SUPPLIES 10-4421-75311
001-0500-930.12-01 RENTS & LEASES 10-4421-73402
001-0500-930.12-02 PUBLIC AGENCY FEES 10-4421-74312
001-0500-930.12-04 TUITION REIMBURSEMENT 10-4421-76340
001-0500-930.12-05 TECH TRAIN, CONF & MEETS 10-4421-76399
001-0500-930.12-06 CERTIFICATION & LICENSES 10-4421-76221
001-0500-930.12-08 SUBSCRIPTION/PUBLICATION 10-4421-76222
001-0500-930.12-09 MILEAGE REIMBURSEMENTS 10-4421-76332
001-0500-930.12-12 EMPLOYEE MEMBERSHIPS 10-4421-76220
001-0500-930.12-13 MISCELLANEOUS 10-4421-76402
001-0500-930.14-16 RETIREMENT UAAL 10-4421-72103
001-0610-752.01-15 REW WAGE TRANSFER 10-5211-70602
001-0610-752.02-15 REW BENEFIT TRANSFER 10-5211-71704
001-0610-752.12-05 TECH TRAIN, CONF & MEETS 10-5211-76399
001-0610-752.12-11 OUTSIDE ORGANIZATION FEES 10-5211-76211
001-0610-754.01-15 REW WAGE TRANSFER 10-5211-70602
001-0610-754.02-15 REW BENEFIT TRANSFER 10-5211-71704
Page 28 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 112 of 148
Page 47 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0610-754.04-03 POLYMER 10-5211-75202
001-0610-754.04-07 HYPOCHLORITE 10-5211-75205
001-0610-754.05-01 ELECTRICAL 10-5211-75110
001-0610-754.06-03 GENERAL REPAIRS & MAINT 10-5211-73196
001-0610-754.06-04 OUTSIDE REPAIRS & MAINT 10-5211-73196
001-0610-754.09-02 TECHNICAL SERVICES 10-5211-74299
001-0610-754.11-03 OPERATING SUPPLIES 10-5211-75305
001-0610-754.11-05 LABORATORY SUPPLIES 10-5211-75310
001-0620-752.01-15 REW WAGE TRANSFER 10-5311-70602
001-0620-752.02-15 REW BENEFIT TRANSFER 10-5311-71704
001-0620-752.08-03 LEGAL SERVICES-STAFF 10-5311-74121
001-0620-752.09-02 TECHNICAL SERVICES 10-5311-74299
001-0620-752.11-03 OPERATING SUPPLIES 10-5311-75305
001-0620-752.11-05 LABORATORY SUPPLIES 10-5311-75310
001-0620-752.11-06 SAFETY SUPPLIES 10-5311-75311
001-0620-752.12-03 PUBLIC INFORMATION 10-5311-74313
001-0620-752.12-05 TECH TRAIN, CONF & MEETS 10-5311-76399
001-0620-752.12-09 MILEAGE REIMBURSEMENTS 10-5311-76332
001-0620-752.12-11 OUTSIDE ORGANIZATION FEES 10-5311-76211
001-0620-752.12-13 MISCELLANEOUS 10-5311-76402
001-0620-753.01-15 REW WAGE TRANSFER 10-5311-70602
001-0620-753.02-15 REW BENEFIT TRANSFER 10-5311-71704
001-0620-753.06-04 OUTSIDE REPAIRS & MAINT 10-5311-73196
001-0620-753.11-03 OPERATING SUPPLIES 10-5311-75305
001-0620-754.01-15 REW WAGE TRANSFER 10-5311-70602
001-0620-754.02-15 REW BENEFIT TRANSFER 10-5311-71704
001-0630-752.01-02 SALARIES &WAGES-NON MGMT 10-5411-70102
001-0630-752.01-05 OVERTIME 10-5411-70401
001-0630-752.01-15 REW WAGE TRANSFER 10-5411-70602
001-0630-752.02-01 WORKERS' COMPENSATION INS 10-5411-71205
001-0630-752.02-03 FEDERAL MEDICARE TAX 10-5411-71302
001-0630-752.02-15 REW BENEFIT TRANSFER 10-5411-71704
001-0630-752.09-02 TECHNICAL SERVICES 10-5411-74299
001-0630-752.11-03 OPERATING SUPPLIES 10-5411-75305
001-0630-752.11-06 SAFETY SUPPLIES 10-5411-75311
001-0630-752.12-03 PUBLIC INFORMATION 10-5411-74313
001-0640-751.01-15 REW WAGE TRANSFER 10-5511-70602
001-0640-751.02-15 REW BENEFIT TRANSFER 10-5511-71704
001-0640-752.01-15 REW WAGE TRANSFER 10-5511-70602
001-0640-752.02-15 REW BENEFIT TRANSFER 10-5511-71704
001-0640-752.08-03 LEGAL SERVICES-STAFF 10-5511-74121
001-0640-752.09-02 TECHNICAL SERVICES 10-5511-74299
001-0650-752.01-15 REW WAGE TRANSFER 10-5121-70602
Page 29 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 113 of 148
Page 48 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
001-0650-752.02-15 REW BENEFIT TRANSFER 10-5121-71704
001-0650-752.08-03 LEGAL SERVICES-STAFF 10-5121-74121
001-0650-752.09-02 TECHNICAL SERVICES 10-5121-74299
002-0000-101.01-00 CASH 2O-0000-10110
002-0000-101.10-00 TEMPORARY INVESTMENTS 20-0000-11110
002-0000-102.04-00 ACCOUNTS RECEIVABLE 20-0000-12110
002-0000-102.07-00 ACCRUED INTEREST A/R 20-0000-12210
002-0000-102.13-00 CAD RECEIVABLE 20-0000-15220
002-0000-102.13-01 AVAD -ALHAMBRA VLY AR 20-0000-15210
002-0000-131.01-00 DUE FROM R/E 20-0000-12310
002-0000-131.04-00 DUE FROM DEBT FUND 20-0000-12310
002-0000-142.80-00 CONSTRUCTION IN PROGRESS 20-0000-15590
002-0000-207.01-00 DUE TO R/E 20-0000-21310
002-0000-207.04-00 DUE TO DEBT FUND 20-0000-21310
002-0000-221.01-00 ACCOUNTS PAYABLE 20-0000-21110
002-0000-221.01-01 SALES TAX PAYABLE 20-0000-21120
002-0000-223.40-00 REFUNDABLE CONST BONDS 20-0000-21140
002-0000-224.45-00 UNEARNED INTEREST 20-0000-23120
002-0000-228.56-00 PROJECT RETENTION PAYABLE 20-0000-21130
002-0000-231.90-00 AVAILABLE FUND BALANCE 20-0000-33110
002-0000-255.55-01 TRANSFER TO CIP 20-0000-31110
002-0000-300.15-00 MAIN LINES INSPECTION 20-0000-41420
002-0000-300.16-00 PLAN REVIEW 20-0000-41430
002-0000-300.19-00 OVERTIME INSPECTION 20-0000-41440
002-0000-300.23-00 SEWER SVC CHRG-COUNTY 20-0000-40120
002-0000-300.40-00 FACILITIES CAPACITY FEES 20-0000-41210
002-0000-300.41-00 REBATES TO DISTRICT 20-0000-41504
002-0000-300.42-00 PUMP ZONE FEES 20-0000-41220
002-0000-300.44-00 CAPACITY USE CHARGE 20-0000-41230
002-0000-300.45-00 INTEREST INCOME 20-0000-41610
002-0000-300.46-00 TAX REVENUE 20-0000-41310
002-0000-300.47-00 OTHER AGENCY REIMB-MISC 20-0000-41505
002-0000-300.50-01 TRANSFER FROM R/E FUND 20-0000-47001
002-0000-300.54-00 OTHER GOVT REV-CONCORD 20-0000-42110
002-0000-300.60-00 MISCELLANEOUS INCOME 20-0000-41509
002-0000-300.61-21 VIA DON JOSE 20-0000-41560
002-0000-300.61-24 CAD-SUNNYBROOK ROAD 20-0000-41560
002-0000-300.61-31 CORDELL DRIVE CAD 2017 1 20-0000-41560
002-0000-300.65-00 ALHAMBRA VLY ASSESSMENTS 20-0000-41560
002-0000-300.65-01 AVAD TRUNK SEWER 2007-1 20-0000-41560
002-0000-900.01-50 CAPITALIZED SALARIES 20-0000-70105
002-0000-900.02-50 TO BUDG CAPITAL BENEFITS 20-0000-71702
002-0000-900.08-11 DISTRICT COUNSEL SERVICES 20-0000-74121
Page 30 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 114 of 148
Page 49 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0000-900.08-96 TREATMENT PLANT 20-0000-74198
002-0000-900.08-97 COLLECTION SYSTEMS 20-0000-74198
002-0000-900.08-98 GENERAL IMPROVEMENTS 20-0000-74198
002-0000-900.08-99 RECYCLED WATER 20-0000-74121
002-0000-900.09-02 TECHNICAL SERVICES 20-0000-74299
002-0000-900.09-05 REPROGRAPHIC SERVICES 20-0000-74201
002-0000-900.09-10 OUTSIDE SERVICES 20-0000-74299
002-0000-900.09-12 CAMP, DRESSER & MC KEE 20-0000-74299
002-0000-900.09-13 CAROLLO ENGINEERS 20-0000-74299
002-0000-900.09-31 ASSOCIATED ROW SERVICES 20-0000-74299
002-0000-900.09-40 ZETNER &ZETNER 20-0000-74299
002-0000-900.09-46 BROWN & CALDWELL 20-0000-74299
002-0000-900.09-60 JDH CORROSION CONSULTANTS 20-0000-74227
002-0000-900.09-68 RIGHT OF WAY 20-0000-73630
002-0000-900.09-73 COMPLETE PROJ SOLUTIONS 20-0000-74299
002-0000-900.09-75 CALPO,HOM&DONG ARCHITECTS 20-0000-74299
002-0000-900.09-82 HARVEST TECHNICAL SERVCS. 20-0000-74299
002-0000-900.09-83 BLACK &VEATCH 2O-0000-74299
002-0000-900.09-85 MWA ARCHITECTS 20-0000-74299
002-0000-900.09-90 GEOTECHNICAL 20-0000-74210
002-0000-900.09-91 SURVEYING 20-0000-74211
002-0000-900.09-93 MECHANICAL 20-0000-74298
002-0000-900.11-10 MATERIALS & SUPPLIES 20-0000-75350
002-0000-900.11-12 CONSTRUCTION SUPPLIES & MATERIALS 20-0000-75350
002-0000-900.11-13 CONSTRUCTION SUPPLIES & MATERIALS 20-0000-75350
002-0000-900.11-14 CONSTRUCTION SUPPLIES & MATERIALS 20-0000-75350
002-0000-900.11-15 COMPUTER HARDWARE/SOFTWAR 20-0000-75306
002-0000-900.11-16 PROCESS EQUIPMENT 20-0000-75306
002-0000-900.11-97 FURNITURE 20-0000-75302
002-0000-900.11-98 EQUIPMENT/VEHICLE PURCH 2O-0000-79120
002-0000-900.11-99 CONTINGENCY 20-0000-79120
002-0000-900.12-02 PERMITS 20-0000-74312
002-0000-900.20-10 CONTRACTORS 20-0000-73601
002-0000-900.20-23 ROTO ROOTER 20-0000-73132
002-0000-900.20-26 MOUNTAIN CASCADE 20-0000-73601
002-0000-900.20-36 C. OVERAA 20-0000-73601
002-0000-900.20-58 AZTEC 20-0000-73601
002-0000-900.20-67 W.M. LYLES 20-0000-73601
002-0000-900.20-99 CONTINGENCY 20-0000-73601
002-0000-900.21-10 TECHNICAL SERVICES 20-0000-74299
002-0000-900.21-11 GEOTECHNICAL 20-0000-74210
002-0000-900.21-12 POTHOLING 20-0000-74213
002-0000-900.21-13 VIDEO INSPECTION 20-0000-74232
Page 31 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 115 of 148
Page 50 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0000-900.21-17 ARBORIST 20-0000-74218
002-0000-900.21-19 TESTING SERVICE 20-0000-74219
002-0000-900.21-20 DRAFTING 20-0000-74221
002-0000-900.21-22 ARCHEOLOGIST 20-0000-74223
002-0000-900.21-26 UTILITY LOCATING 20-0000-74308
002-0000-900.21-70 CORROSION EVALUATION 20-0000-74227
002-0000-900.21-96 KLEINFELDER 20-0000-74299
002-0000-900.21-99 CONTINGENCY 20-0000-74399
002-0000-900.90-10 OTHER EXPENSE/MISC 20-0000-74399
002-0000-900.90-11 OUTSIDE PRINTING 20-0000-74311
002-0000-900.90-12 OUTSIDE PERMITS 20-0000-74315
002-0000-900.90-14 PUBLICATION &ADVERTISING 20-0000-74304
002-0000-900.90-15 CUSTOMER RELATIONS 20-0000-73601
002-0000-900.90-16 RIGHT-OF-WAY/TEMP EASEMNT 20-0000-73601
002-0000-900.90-19 OUTSIDE INSPECTION 20-0000-74228
002-0000-900.90-21 TITLES/ESCROWS 20-0000-79160
002-0000-900.90-98 SURVEY-EQPT CHARGES 20-0000-74211
002-0000-900.90-99 CONTINGENCY 20-0000-73601
002-0000-900.99-02 TP CONTINGENCY BUDGET 20-0000-73601
002-0000-900.99-04 CS CONTINGENCY BUDGET 20-0000-73601
002-0000-900.99-06 GI CONTINGENCY BUDGET 20-0000-73601
002-0000-900.99-09 CONTINGENCY BUDGET 20-0000-76301
002-0100-410.01-50 CAPITALIZED SALARIES 20-1111-70105
002-0100-410.02-01 WORKERS' COMPENSATION INS 20-1111-71205
002-0100-410.02-03 FEDERAL MEDICARE TAX 20-1111-71302
002-0100-410.02-04 MEDICAL& HEALTH INSUR 20-1111-71201
002-0100-410.02-05 RETIREMENT CONTRIBUTION 20-1111-71401
002-0100-410.02-06 DEFERRED COMP. CONTRIB 20-1111-71402
002-0100-410.02-07 DENTAL INSURANCE 20-1111-71202
002-0100-410.02-09 LIFE INSURANCE 20-1111-71204
002-0100-410.02-18 VISION CARE 20-1111-71207
002-0100-410.02-50 CAPITALIZED ADM OVERHEAD 20-1111-71703
002-0100-410.14-16 RETIREMENT UAAL 20-1111-72103
002-0110-400.01-50 CAPITALIZED SALARIES 20-2211-70105
002-0110-400.01-51 OVERTIME 20-2211-70405
002-0110-400.02-01 WORKERS' COMPENSATION INS 20-2211-71205
002-0110-400.02-03 FEDERAL MEDICARE TAX 20-2211-71302
002-0110-400.02-04 MEDICAL& HEALTH INSUR 20-2211-71201
002-0110-400.02-05 RETIREMENT CONTRIBUTION 20-2211-71401
002-0110-400.02-06 DEFERRED COMP. CONTRIB 20-2211-71402
002-0110-400.02-07 DENTAL INSURANCE 20-2211-71202
002-0110-400.02-08 LONG-TERM DISABILITY INS 20-2211-71203
002-0110-400.02-09 LIFE INSURANCE 20-2211-71204
Page 32 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 116 of 148
Page 51 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0110-400.02-18 VISION CARE 20-2211-71207
002-0110-400.02-50 CAPITALIZED ADM OVERHEAD 20-2211-71703
002-0110-400.14-16 RETIREMENT UAAL 20-2211-72103
002-0110-410.01-50 CAPITALIZED SALARIES 20-2211-70105
002-0110-410.02-01 WORKERS' COMPENSATION INS 20-2211-71205
002-0110-410.02-03 FEDERAL MEDICARE TAX 20-2211-71302
002-0110-410.02-04 MEDICAL& HEALTH INSUR 20-2211-71201
002-0110-410.02-05 RETIREMENT CONTRIBUTION 20-2211-71401
002-0110-410.02-06 DEFERRED COMP. CONTRIB 20-2211-71402
002-0110-410.02-07 DENTAL INSURANCE 20-2211-71202
002-0110-410.02-08 LONG-TERM DISABILITY INS 20-2211-71203
002-0110-410.02-09 LIFE INSURANCE 20-2211-71204
002-0110-410.02-18 VISION CARE 20-2211-71207
002-0110-410.02-50 CAPITALIZED ADM OVERHEAD 20-2211-71703
002-0110-410.14-16 RETIREMENT UAAL 20-2211-72103
002-0120-400.01-50 CAPITALIZED SALARIES 20-2311-70105
002-0120-400.01-51 OVERTIME 20-2311-70405
002-0120-400.02-01 WORKERS' COMPENSATION INS 20-2311-71205
002-0120-400.02-03 FEDERAL MEDICARE TAX 20-2311-71302
002-0120-400.02-04 MEDICAL& HEALTH INSUR 20-2311-71201
002-0120-400.02-05 RETIREMENT CONTRIBUTION 20-2311-71401
002-0120-400.02-06 DEFERRED COMP. CONTRIB 20-2311-71402
002-0120-400.02-07 DENTAL INSURANCE 20-2311-71202
002-0120-400.02-08 LONG-TERM DISABILITY INS 20-2311-71203
002-0120-400.02-09 LIFE INSURANCE 20-2311-71204
002-0120-400.02-18 VISION CARE 20-2311-71207
002-0120-400.02-50 CAPITALIZED ADM OVERHEAD 20-2311-71703
002-0120-400.14-16 RETIREMENT UAAL 20-2311-72103
002-0120-410.01-50 CAPITALIZED SALARIES 20-2311-70105
002-0120-410.02-01 WORKERS' COMPENSATION INS 20-2311-71205
002-0120-410.02-03 FEDERAL MEDICARE TAX 20-2311-71302
002-0120-410.02-04 MEDICAL& HEALTH INSUR 20-2311-71201
002-0120-410.02-05 RETIREMENT CONTRIBUTION 20-2311-71401
002-0120-410.02-07 DENTAL INSURANCE 20-2311-71202
002-0120-410.02-09 LIFE INSURANCE 20-2311-71204
002-0120-410.02-18 VISION CARE 20-2311-71207
002-0120-410.02-50 CAPITALIZED ADM OVERHEAD 20-2311-71703
002-0120-410.14-16 RETIREMENT UAAL 20-2311-72103
002-0140-400.01-50 CAPITALIZED SALARIES 20-2411-70105
002-0140-400.01-51 OVERTIME 20-2411-70405
002-0140-400.02-01 WORKERS' COMPENSATION INS 20-2411-71205
002-0140-400.02-03 FEDERAL MEDICARE TAX 20-2411-71302
002-0140-400.02-04 MEDICAL& HEALTH INSUR 20-2411-71201
Page 33 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 117 of 148
Page 52 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0140-400.02-05 RETIREMENT CONTRIBUTION 20-2411-71401
002-0140-400.02-06 DEFERRED COMP. CONTRIB 20-2411-71402
002-0140-400.02-07 DENTAL INSURANCE 20-2411-71202
002-0140-400.02-08 LONG-TERM DISABILITY INS 20-2411-71203
002-0140-400.02-09 LIFE INSURANCE 20-2411-71204
002-0140-400.02-18 VISION CARE 20-2411-71207
002-0140-400.02-50 CAPITALIZED ADM OVERHEAD 20-2411-71703
002-0140-400.14-16 RETIREMENT UAAL 20-2411-72103
002-0140-410.01-50 CAPITALIZED SALARIES 20-2411-70105
002-0140-410.02-01 WORKERS' COMPENSATION INS 20-2411-71205
002-0140-410.02-03 FEDERAL MEDICARE TAX 20-2411-71302
002-0140-410.02-04 MEDICAL& HEALTH INSUR 20-2411-71201
002-0140-410.02-05 RETIREMENT CONTRIBUTION 20-2411-71401
002-0140-410.02-06 DEFERRED COMP. CONTRIB 20-2411-71402
002-0140-410.02-07 DENTAL INSURANCE 20-2411-71202
002-0140-410.02-09 LIFE INSURANCE 20-2411-71204
002-0140-410.02-18 VISION CARE 20-2411-71207
002-0140-410.02-50 CAPITALIZED ADM OVERHEAD 20-2411-71703
002-0140-410.14-16 RETIREMENT UAAL 20-2411-72103
002-0170-400.01-50 CAPITALIZED SALARIES 20-2611-70105
002-0170-400.01-51 CAPITALIZED OVERTIME 20-2611-70405
002-0170-400.02-01 WORKERS' COMPENSATION INS 20-2611-71205
002-0170-400.02-03 FEDERAL MEDICARE TAX 20-2611-71302
002-0170-400.02-04 MEDICAL& HEALTH INSUR 20-2611-71201
002-0170-400.02-05 RETIREMENT CONTRIBUTION 20-2611-71401
002-0170-400.02-06 DEFERRED COMP. CONTRIB 20-2611-71402
002-0170-400.02-07 DENTAL INSURANCE 20-2611-71202
002-0170-400.02-08 LONG-TERM DISABILITY INS 20-2611-71203
002-0170-400.02-09 LIFE INSURANCE 20-2611-71204
002-0170-400.02-18 VISION CARE 20-2611-71207
002-0170-400.02-50 CAPITALIZED ADM OVERHEAD 20-2611-71703
002-0170-400.14-16 RETIREMENT UAAL 20-2611-72103
002-0180-400.01-50 CAPITALIZED SALARIES 20-2711-70105
002-0180-400.01-51 OVERTIME 20-2711-70405
002-0180-400.02-01 WORKERS' COMPENSATION INS 20-2711-71205
002-0180-400.02-03 FEDERAL MEDICARE TAX 20-2711-71302
002-0180-400.02-04 MEDICAL& HEALTH INSUR 20-2711-71201
002-0180-400.02-05 RETIREMENT CONTRIBUTION 20-2711-71401
002-0180-400.02-06 DEFERRED COMP. CONTRIB 20-2711-71402
002-0180-400.02-07 DENTAL INSURANCE 20-2711-71202
002-0180-400.02-08 LONG-TERM DISABILITY INS 20-2711-71203
002-0180-400.02-09 LIFE INSURANCE 20-2711-71204
002-0180-400.02-18 VISION CARE 20-2711-71207
Page 34 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 118 of 148
Page 53 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0180-400.02-50 CAPITALIZED ADM OVERHEAD 20-2711-71703
002-0180-400.14-16 RETIREMENT UAAL 20-2711-72103
002-0180-410.01-50 CAPITALIZED SALARIES 20-2711-70105
002-0180-410.02-01 WORKERS' COMPENSATION INS 20-2711-71205
002-0180-410.02-03 FEDERAL MEDICARE TAX 20-2711-71302
002-0180-410.02-04 MEDICAL& HEALTH INSUR 20-2711-71201
002-0180-410.02-05 RETIREMENT CONTRIBUTION 20-2711-71401
002-0180-410.02-06 DEFERRED COMP. CONTRIB 20-2711-71402
002-0180-410.02-07 DENTAL INSURANCE 20-2711-71202
002-0180-410.02-09 LIFE INSURANCE 20-2711-71204
002-0180-410.02-18 VISION CARE 20-2711-71207
002-0180-410.02-50 CAPITALIZED ADM OVERHEAD 20-2711-71703
002-0180-410.14-16 RETIREMENT UAAL 20-2711-72103
002-0200-410.01-50 CAPITALIZED SALARIES 20-3211-70105
002-0200-410.02-01 WORKERS' COMPENSATION INS 20-3211-71205
002-0200-410.02-03 FEDERAL MEDICARE TAX 20-3211-71302
002-0200-410.02-04 MEDICAL& HEALTH INSUR 20-3211-71201
002-0200-410.02-05 RETIREMENT CONTRIBUTION 20-3211-71401
002-0200-410.02-06 DEFERRED COMP. CONTRIB 20-3211-71402
002-0200-410.02-07 DENTAL INSURANCE 20-3211-71202
002-0200-410.02-09 LIFE INSURANCE 20-3211-71204
002-0200-410.02-18 VISION CARE 20-3211-71207
002-0200-410.02-50 CAPITALIZED ADM OVERHEAD 20-3211-71703
002-0200-410.14-16 RETIREMENT UAAL 20-3211-72103
002-0200-420.01-50 CAPITALIZED SALARIES 20-3211-70105
002-0200-420.01-51 CAPITALIZED OVERTIME 20-3211-70405
002-0200-420.02-01 WORKERS' COMPENSATION INS 20-3211-71205
002-0200-420.02-03 FEDERAL MEDICARE TAX 20-3211-71302
002-0200-420.02-04 MEDICAL& HEALTH INSUR 20-3211-71201
002-0200-420.02-05 RETIREMENT CONTRIBUTION 20-3211-71401
002-0200-420.02-06 DEFERRED COMP. CONTRIB 20-3211-71402
002-0200-420.02-07 DENTAL INSURANCE 20-3211-71202
002-0200-420.02-08 LONG-TERM DISABILITY INS 20-3211-71203
002-0200-420.02-09 LIFE INSURANCE 20-3211-71204
002-0200-420.02-18 VISION CARE 20-3211-71207
002-0200-420.02-50 CAPITALIZED ADM OVERHEAD 20-3211-71703
002-0200-420.14-16 RETIREMENT UAAL 20-3211-72103
002-0200-910.01-52 SALARY VACANCY 20-3211-72103
002-0200-910.02-50 CAPITALIZED ADM OVERHEAD 20-3211-71703
002-0250-410.01-50 CAPITALIZED SALARIES 20-3311-70105
002-0250-410.02-01 WORKERS' COMPENSATION INS 20-3311-71205
002-0250-410.02-03 FEDERAL MEDICARE TAX 20-3311-71302
002-0250-410.02-04 MEDICAL& HEALTH INSUR 20-3311-71201
Page 35 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 119 of 148
Page 54 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0250-410.02-05 RETIREMENT CONTRIBUTION 20-3311-71401
002-0250-410.02-06 DEFERRED COMP. CONTRIB 20-3311-71402
002-0250-410.02-07 DENTAL INSURANCE 20-3311-71202
002-0250-410.02-09 LIFE INSURANCE 20-3311-71204
002-0250-410.02-18 VISION CARE 20-3311-71207
002-0250-410.02-50 CAPITALIZED ADM OVERHEAD 20-3311-71703
002-0250-410.14-16 RETIREMENT UAAL 20-3311-72103
002-0250-470.01-50 CAPITALIZED SALARIES 20-3311-70105
002-0250-470.01-51 CAPITALIZED OVERTIME 20-3311-70405
002-0250-470.02-01 WORKERS' COMPENSATION INS 20-3311-71205
002-0250-470.02-03 FEDERAL MEDICARE TAX 20-3311-71302
002-0250-470.02-04 MEDICAL& HEALTH INSUR 20-3311-71201
002-0250-470.02-05 RETIREMENT CONTRIBUTION 20-3311-71401
002-0250-470.02-06 DEFERRED COMP. CONTRIB 20-3311-71402
002-0250-470.02-07 DENTAL INSURANCE 20-3311-71202
002-0250-470.02-08 LONG-TERM DISABILITY INS 20-3311-71203
002-0250-470.02-09 LIFE INSURANCE 20-3311-71204
002-0250-470.02-18 VISION CARE 20-3311-71207
002-0250-470.02-50 CAPITALIZED ADM OVERHEAD 20-3311-71703
002-0250-470.14-16 RETIREMENT UAAL 20-3311-72103
002-0250-510.01-50 CAPITALIZED SALARIES 20-3311-70105
002-0250-510.01-51 CAPITALIZED OVERTIME 20-3311-70405
002-0250-510.02-01 WORKERS' COMPENSATION INS 20-3311-71205
002-0250-510.02-03 FEDERAL MEDICARE TAX 20-3311-71302
002-0250-510.02-04 MEDICAL& HEALTH INSUR 20-3311-71201
002-0250-510.02-05 RETIREMENT CONTRIBUTION 20-3311-71401
002-0250-510.02-06 DEFERRED COMP. CONTRIB 20-3311-71402
002-0250-510.02-07 DENTAL INSURANCE 20-3311-71202
002-0250-510.02-08 LONG-TERM DISABILITY INS 20-3311-71203
002-0250-510.02-09 LIFE INSURANCE 20-3311-71204
002-0250-510.02-50 CAPITALIZED ADM OVERHEAD 20-3311-71703
002-0250-560.01-52 SALARY VACANCY 20-3311-70601
002-0250-560.02-50 CAPITALIZED ADM OVERHEAD 20-3311-71703
002-0270-720.01-50 CAPITALIZED SALARIES 20-3421-70105
002-0270-720.01-51 CAPITALIZED OVERTIME 20-3421-70405
002-0270-720.02-01 WORKERS' COMPENSATION INS 20-3421-71205
002-0270-720.02-03 FEDERAL MEDICARE TAX 20-3421-71302
002-0270-720.02-04 MEDICAL& HEALTH INSUR 20-3421-71201
002-0270-720.02-06 DEFERRED COMP. CONTRIB 20-3421-71402
002-0270-720.02-07 DENTAL INSURANCE 20-3421-71202
002-0270-720.02-09 LIFE INSURANCE 20-3421-71204
002-0270-720.02-18 VISION CARE 20-3421-71204
002-0270-720.02-50 CAPITALIZED ADM OVERHEAD 20-3421-71703
Page 36 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 120 of 148
Page 55 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0270-760.01-50 CAPITALIZED SALARIES 20-3431-70105
002-0270-760.02-01 WORKERS' COMPENSATION INS 20-3431-71205
002-0270-760.02-03 FEDERAL MEDICARE TAX 20-3431-71302
002-0270-760.02-04 MEDICAL& HEALTH INSUR 20-3431-71201
002-0270-760.02-05 RETIREMENT CONTRIBUTION 20-3431-71401
002-0270-760.02-06 DEFERRED COMP. CONTRIB 20-3431-71402
002-0270-760.02-07 DENTAL INSURANCE 20-3431-71202
002-0270-760.02-08 LONG-TERM DISABILITY INS 20-3431-71203
002-0270-760.02-09 LIFE INSURANCE 20-3431-71204
002-0270-760.02-50 CAPITALIZED ADM OVERHEAD 20-3431-71703
002-0270-760.14-16 RETIREMENT UAAL 20-3431-72103
002-0300-640.01-50 CAPITALIZED SALARIES 20-4241-70105
002-0300-640.02-01 WORKERS' COMPENSATION INS 20-4241-71205
002-0300-640.02-03 FEDERAL MEDICARE TAX 20-4241-71302
002-0300-640.02-04 MEDICAL& HEALTH INSUR 20-4241-71201
002-0300-640.02-05 RETIREMENT CONTRIBUTION 20-4241-71401
002-0300-640.02-06 DEFERRED COMP. CONTRIB 20-4241-71402
002-0300-640.02-07 DENTAL INSURANCE 20-4241-71202
002-0300-640.02-08 LONG-TERM DISABILITY INS 20-4241-71203
002-0300-640.02-09 LIFE INSURANCE 20-4241-71204
002-0300-640.02-50 CAPITALIZED ADM OVERHEAD 20-4241-71703
002-0300-640.14-16 RETIREMENT UAAL 20-4241-72103
002-0310-580.01-50 CAPITALIZED SALARIES 20-4223-70105
002-0310-580.01-51 CAPITALIZED OVERTIME 20-4223-70405
002-0310-580.02-01 WORKERS' COMPENSATION INS 20-4223-71205
002-0310-580.02-03 FEDERAL MEDICARE TAX 20-4223-71302
002-0310-580.02-04 MEDICAL& HEALTH INSUR 20-4223-71201
002-0310-580.02-05 RETIREMENT CONTRIBUTION 20-4223-71401
002-0310-580.02-06 DEFERRED COMP. CONTRIB 20-4223-71402
002-0310-580.02-07 DENTAL INSURANCE 20-4223-71202
002-0310-580.02-08 LONG-TERM DISABILITY INS 20-4223-71203
002-0310-580.02-09 LIFE INSURANCE 20-4223-71204
002-0310-580.02-18 VISION CARE 20-4223-71207
002-0310-580.02-50 CAPITALIZED ADM OVERHEAD 20-4223-71703
002-0310-580.14-16 RETIREMENT UAAL 20-4223-72103
002-0310-590.01-50 CAPITALIZED SALARIES 20-4222-70105
002-0310-590.01-51 CAPITALIZED OVERTIME 20-4222-70405
002-0310-590.02-01 WORKERS' COMPENSATION INS 20-4222-71205
002-0310-590.02-03 FEDERAL MEDICARE TAX 20-4222-71302
002-0310-590.02-04 MEDICAL& HEALTH INSUR 20-4222-71201
002-0310-590.02-05 RETIREMENT CONTRIBUTION 20-4222-71401
002-0310-590.02-06 DEFERRED COMP. CONTRIB 20-4222-71402
002-0310-590.02-07 DENTAL INSURANCE 20-4222-71202
Page 37 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 121 of 148
Page 56 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0310-590.02-08 LONG-TERM DISABILITY INS 20-4222-71203
002-0310-590.02-09 LIFE INSURANCE 20-4222-71204
002-0310-590.02-18 VISION CARE 20-4222-71207
002-0310-590.02-50 CAPITALIZED ADM OVERHEAD 20-4222-71703
002-0310-590.14-16 RETIREMENT UAAL 20-4222-72103
002-0310-600.01-50 CAPITALIZED SALARIES 20-4224-70105
002-0310-600.02-01 WORKERS' COMPENSATION INS 20-4224-71205
002-0310-600.02-03 FEDERAL MEDICARE TAX 20-4224-71302
002-0310-600.02-04 MEDICAL& HEALTH INSUR 20-4224-71201
002-0310-600.02-05 RETIREMENT CONTRIBUTION 20-4224-71401
002-0310-600.02-06 DEFERRED COMP. CONTRIB 20-4224-71402
002-0310-600.02-07 DENTAL INSURANCE 20-4224-71202
002-0310-600.02-08 LONG-TERM DISABILITY INS 20-4224-71203
002-0310-600.02-09 LIFE INSURANCE 20-4224-71204
002-0310-600.02-18 VISION CARE 20-4224-71207
002-0310-600.02-50 CAPITALIZED ADM OVERHEAD 20-4224-71703
002-0310-600.14-16 RETIREMENT UAAL 20-4224-72103
002-0310-650.01-50 CAPITALIZED SALARIES 20-4226-70105
002-0310-650.01-51 CAPITALIZED OVERTIME 20-4226-70405
002-0310-650.02-01 WORKERS' COMPENSATION INS 20-4226-71205
002-0310-650.02-03 FEDERAL MEDICARE TAX 20-4226-71302
002-0310-650.02-04 MEDICAL& HEALTH INSUR 20-4226-71201
002-0310-650.02-05 RETIREMENT CONTRIBUTION 20-4226-71401
002-0310-650.02-06 DEFERRED COMP. CONTRIB 20-4226-71402
002-0310-650.02-07 DENTAL INSURANCE 20-4226-71202
002-0310-650.02-08 LONG-TERM DISABILITY INS 20-4226-71203
002-0310-650.02-09 LIFE INSURANCE 20-4226-71204
002-0310-650.02-18 VISION CARE 20-4226-71207
002-0310-650.02-50 CAPITALIZED ADM OVERHEAD 20-4226-71703
002-0310-650.14-16 RETIREMENT UAAL 20-4226-72103
002-0400-740.01-50 CAPITALIZED SALARIES 20-4321-70105
002-0400-740.01-51 CAPITALIZED OVERTIME 20-4321-70405
002-0400-740.02-01 WORKERS COMPENSATION INS 20-4321-71205
002-0400-740.02-03 FEDERAL MEDICARE TAX 20-4321-71302
002-0400-740.02-04 MEDICAL& HEALTH INSUR 20-4321-71201
002-0400-740.02-05 RETIREMENT CONTRIBUTION 20-4321-71401
002-0400-740.02-06 DEFERRED COMP. CONTRIB 20-4321-71402
002-0400-740.02-07 DENTAL INSURANCE 20-4321-71202
002-0400-740.02-08 LONG-TERM DISABILITY INS 20-4321-71203
002-0400-740.02-09 LIFE INSURANCE 20-4321-71204
002-0400-740.02-50 CAPITALIZED ADM OVERHEAD 20-4321-71703
002-0400-740.14-16 RETIREMENT UAAL 20-4321-72103
002-0420-730.01-50 CAPITALIZED SALARIES 20-4331-70105
Page 38 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 122 of 148
Page 57 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0420-730.01-51 CAPITALIZED OVERTIME 20-4331-70405
002-0420-730.02-01 WORKERS' COMPENSATION INS 20-4331-71205
002-0420-730.02-03 FEDERAL MEDICARE TAX 20-4331-71302
002-0420-730.02-04 MEDICAL& HEALTH INSUR 20-4331-71201
002-0420-730.02-05 RETIREMENT CONTRIBUTION 20-4331-71401
002-0420-730.02-06 DEFERRED COMP. CONTRIB 20-4331-71402
002-0420-730.02-07 DENTAL INSURANCE 20-4331-71202
002-0420-730.02-08 LONG-TERM DISABILITY INS 20-4331-71203
002-0420-730.02-09 LIFE INSURANCE 20-4331-71204
002-0420-730.02-18 VISION CARE 20-4331-71207
002-0420-730.02-50 CAPITALIZED ADM OVERHEAD 20-4331-71703
002-0420-730.14-16 RETIREMENT UAAL 20-4331-72103
002-0420-770.01-50 CAPITALIZED SALARIES 20-4321-70105
002-0420-770.01-51 CAPITALIZED OVERTIME 20-4321-70405
002-0420-770.02-01 WORKERS' COMPENSATION INS 20-4321-71205
002-0420-770.02-03 FEDERAL MEDICARE TAX 20-4321-71302
002-0420-770.02-04 MEDICAL& HEALTH INSUR 20-4321-71201
002-0420-770.02-05 RETIREMENT CONTRIBUTION 20-4321-71401
002-0420-770.02-06 DEFERRED COMP. CONTRIB 20-4321-71402
002-0420-770.02-07 DENTAL INSURANCE 20-4321-71202
002-0420-770.02-08 LONG-TERM DISABILITY INS 20-4321-71203
002-0420-770.02-09 LIFE INSURANCE 20-4321-71204
002-0420-770.02-18 VISION CARE 20-4321-71207
002-0420-770.02-50 CAPITALIZED ADM OVERHEAD 20-4321-71703
002-0420-770.14-16 RETIREMENT UAAL 20-4321-72103
002-0440-800.01-50 CAPITALIZED SALARIES 20-4411-70105
002-0440-800.01-51 CAPITALIZED OVERTIME 20-4411-70405
002-0440-800.02-01 WORKERS' COMPENSATION INS 20-4411-71205
002-0440-800.02-03 FEDERAL MEDICARE TAX 20-4411-71302
002-0440-800.02-04 MEDICAL& HEALTH INSUR 20-4411-71201
002-0440-800.02-05 RETIREMENT CONTRIBUTION 20-4411-71401
002-0440-800.02-06 DEFERRED COMP. CONTRIB 20-4411-71402
002-0440-800.02-07 DENTAL INSURANCE 20-4411-71202
002-0440-800.02-08 LONG-TERM DISABILITY INS 20-4411-71203
002-0440-800.02-09 LIFE INSURANCE 20-4411-71204
002-0440-800.02-50 CAPITALIZED ADM OVERHEAD 20-4411-71703
002-0440-800.14-16 RETIREMENT UAAL 20-4411-72103
002-0440-810.01-50 CAPITALIZED SALARIES 20-4444-70105
002-0440-810.01-51 CAPITALIZED OVERTIME 20-4444-70405
002-0440-810.02-01 WORKERS' COMPENSATION INS 20-4444-71205
002-0440-810.02-03 FEDERAL MEDICARE TAX 20-4444-71302
002-0440-810.02-04 MEDICAL& HEALTH INSUR 20-4444-71201
002-0440-810.02-05 RETIREMENT CONTRIBUTION 20-4444-71401
Page 39 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 123 of 148
Page 58 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0440-810.02-06 DEFERRED COMP. CONTRIB 20-4444-71402
002-0440-810.02-07 DENTAL INSURANCE 20-4444-71202
002-0440-810.02-08 LONG-TERM DISABILITY INS 20-4444-71203
002-0440-810.02-09 LIFE INSURANCE 20-4444-71204
002-0440-810.02-18 VISION CARE 20-4444-71207
002-0440-810.02-50 CAPITALIZED ADM OVERHEAD 20-4444-71703
002-0440-810.14-16 RETIREMENT UAAL 20-4444-72103
002-0440-820.01-50 CAPITALIZED SALARIES 20-4445-70105
002-0440-820.01-51 CAPITALIZED OVERTIME 20-4445-70405
002-0440-820.02-01 WORKERS' COMPENSATION INS 20-4445-71205
002-0440-820.02-03 FEDERAL MEDICARE TAX 20-4445-71302
002-0440-820.02-04 MEDICAL& HEALTH INSUR 20-4445-71201
002-0440-820.02-05 RETIREMENT CONTRIBUTION 20-4445-71401
002-0440-820.02-06 DEFERRED COMP. CONTRIB 20-4445-71402
002-0440-820.02-07 DENTAL INSURANCE 20-4445-71202
002-0440-820.02-08 LONG-TERM DISABILITY INS 20-4445-71203
002-0440-820.02-09 LIFE INSURANCE 20-4445-71204
002-0440-820.02-18 VISION CARE 20-4445-71207
002-0440-820.02-50 CAPITALIZED ADM OVERHEAD 20-4445-71703
002-0440-820.14-16 RETIREMENT UAAL 20-4445-72103
002-0440-830.01-50 CAPITALIZED SALARIES 20-4442-70105
002-0440-830.01-51 CAPITALIZED OVERTIME 20-4442-70405
002-0440-830.02-01 WORKERS' COMPENSATION INS 20-4442-71205
002-0440-830.02-03 FEDERAL MEDICARE TAX 20-4442-71302
002-0440-830.02-04 MEDICAL& HEALTH INSUR 20-4442-71201
002-0440-830.02-05 RETIREMENT CONTRIBUTION 20-4442-71401
002-0440-830.02-06 DEFERRED COMP. CONTRIB 20-4442-71402
002-0440-830.02-07 DENTAL INSURANCE 20-4442-71202
002-0440-830.02-08 LONG-TERM DISABILITY INS 20-4442-71203
002-0440-830.02-09 LIFE INSURANCE 20-4442-71204
002-0440-830.02-18 VISION CARE 20-4442-71207
002-0440-830.02-50 CAPITALIZED ADM OVERHEAD 20-4442-71703
002-0440-830.14-16 RETIREMENT UAAL 20-4442-72103
002-0440-840.01-50 CAPITALIZED SALARIES 20-4443-70105
002-0440-840.01-51 CAPITALIZED OVERTIME 20-4443-70405
002-0440-840.02-01 WORKERS' COMPENSATION INS 20-4443-71205
002-0440-840.02-03 FEDERAL MEDICARE TAX 20-4443-71302
002-0440-840.02-04 MEDICAL& HEALTH INSUR 20-4443-71201
002-0440-840.02-05 RETIREMENT CONTRIBUTION 20-4443-71401
002-0440-840.02-06 DEFERRED COMP. CONTRIB 20-4443-71402
002-0440-840.02-07 DENTAL INSURANCE 20-4443-71202
002-0440-840.02-08 LONG-TERM DISABILITY INS 20-4443-71203
002-0440-840.02-09 LIFE INSURANCE 20-4443-71204
Page 40 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 124 of 148
Page 59 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
002-0440-840.02-50 CAPITALIZED ADM OVERHEAD 20-4443-71703
002-0440-840.14-16 RETIREMENT UAAL 20-4443-72103
002-0440-850.01-50 CAPITALIZED SALARIES 20-4446-70105
002-0440-850.01-51 CAPITALIZED OVERTIME 20-4446-70405
002-0440-850.02-01 WORKERS' COMPENSATION INS 20-4446-71205
002-0440-850.02-03 FEDERAL MEDICARE TAX 20-4446-71302
002-0440-850.02-04 MEDICAL& HEALTH INSUR 20-4446-71201
002-0440-850.02-05 RETIREMENT CONTRIBUTION 20-4446-71401
002-0440-850.02-06 DEFERRED COMP. CONTRIB 20-4446-71402
002-0440-850.02-07 DENTAL INSURANCE 20-4446-71202
002-0440-850.02-08 LONG-TERM DISABILITY INS 20-4446-71203
002-0440-850.02-09 LIFE INSURANCE 20-4446-71204
002-0440-850.02-18 VISION CARE 20-4446-71207
002-0440-850.02-50 CAPITALIZED ADM OVERHEAD 20-4446-71703
002-0440-850.14-16 RETIREMENT UAAL 20-4446-72103
002-0440-860.01-50 CAPITALIZED SALARIES 20-4431-70105
002-0440-860.01-51 CAPITALIZED OVERTIME 20-4431-70405
002-0440-860.02-01 WORKERS' COMPENSATION INS 20-4431-71205
002-0440-860.02-03 FEDERAL MEDICARE TAX 20-4431-71302
002-0440-860.02-04 MEDICAL& HEALTH INSUR 20-4431-71201
002-0440-860.02-05 RETIREMENT CONTRIBUTION 20-4431-71401
002-0440-860.02-06 DEFERRED COMP. CONTRIB 20-4431-71402
002-0440-860.02-07 DENTAL INSURANCE 20-4431-71202
002-0440-860.02-08 LONG-TERM DISABILITY INS 20-4431-71203
002-0440-860.02-09 LIFE INSURANCE 20-4431-71204
002-0440-860.02-18 VISION CARE 20-4431-71207
002-0440-860.02-50 CAPITALIZED ADM OVERHEAD 20-4431-71703
002-0440-860.14-16 RETIREMENT UAAL 20-4431-72103
002-0500-930.01-50 CAPITALIZED SALARIES 20-4421-70105
002-0500-930.02-01 WORKERS' COMPENSATION INS 20-4421-71205
002-0500-930.02-03 FEDERAL MEDICARE TAX 20-4421-71302
002-0500-930.02-04 MEDICAL& HEALTH INSUR 20-4421-71201
002-0500-930.02-05 RETIREMENT CONTRIBUTION 20-4421-71401
002-0500-930.02-07 DENTAL INSURANCE 20-4421-71202
002-0500-930.02-08 LONG-TERM DISABILITY INS 20-4421-71203
002-0500-930.02-09 LIFE INSURANCE 20-4421-71204
002-0500-930.02-18 VISION CARE 20-4421-71207
002-0500-930.02-50 CAPITALIZED ADM OVERHEAD 20-4421-71703
002-0500-930.14-16 RETIREMENT UAAL 20-4421-72103
003-0000-101.01-00 CASH 30-0000-10110
003-0000-101.10-00 TEMPORARY INVESTMENTS 30-0000-11110
003-0000-102.07-00 ACCRUED INTEREST A/R 30-0000-12210
003-0000-131.01-00 DUE FROM R/E 30-0000-12310
Page 41 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 125 of 148
Page 60 of 80
Central Contra Costa Sanitary District Attachment 4
Old to New Chart of Accounts Translation Index
Full Accounts
Old Account Account Description New Account
003-0000-207.01-00 DUE TO R/E 30-0000-21310
003-0000-221.01-00 ACCOUNTS PAYABLE 30-0000-21110
003-0000-222.05-00 GASB10 ACTUARIAL RESERVE 30-0000-23210
003-0000-231.90-00 AVAILABLE FUND BALANCE 30-0000-33140
003-0000-233.95-00 EMPLOYMENT/POLLUTION RISK 30-0000-33140
003-0000-233.96-00 INS PREMS/CLAIMS/LAWSUITS 30-0000-33140
003-0000-301.45-01 INTEREST 30-0000-41620
003-0000-301.73-01 SUBROGATION RECOVERIES 30-0000-41510
003-0000-302.73-01 SUBROGATION RECOVERIES 30-0000-41510
003-0000-303.45-01 INTEREST 30-0000-41620
003-0000-303.73-01 SUBROGATION RECOVERIES 30-0000-41510
003-0000-303.74-01 CONTRIBUTION FROM 0&M 30-0000-41511
003-0000-303.75-01 INSURANCE RECOVERY- HHW 30-0000-41512
003-0000-991.14-20 LOSSES 30-0000-76110
003-0000-991.14-21 LEGAL SERVICES 30-0000-74123
003-0000-991.14-22 TECHNICAL SERVICES 30-0000-74299
003-0000-992.14-21 LEGAL SERVICES 30-0000-74123
003-0000-993.14-20 LOSSES 30-0000-76110
003-0000-993.14-21 LEGAL SERVICES 30-0000-74123
003-0000-993.14-22 TECHNICAL SERVICES 30-0000-74299
003-0000-993.14-23 LIABILITY INSURANCE 30-0000-76111
003-0000-993.14-24 PROPERTY INSURANCE 30-0000-76112
003-0000-993.14-25 INSURANCE CONSULTING 30-0000-76121
003-0000-993.14-26 OUTSIDE CLAIMS ADJUSTMENT 30-0000-76123
004-0000-101.04-05 REVENUE BOND RESERVE CASH 40-0000-10220
004-0000-131.02-00 DUE FROM S/C 40-0000-12310
004-0000-207.02-00 DUE TO S/C 40-0000-21310
004-0000-230.01-01 BONDS PAYABLE 40-0000-25130
004-0000-230.03-01 BOND ACR INTEREST PAYABLE 40-0000-23110
004-0000-230.04-00 BOND PREMIUMS 40-0000-25132
004-0000-231.90-00 AVAILABLE FUND BALANCE 40-0000-31110
004-0000-300.45-53 2009 BOND INTEREST INCOME 40-0000-41640
004-0000-300.46-00 TAX REVENUE 40-0000-41310
004-0000-888.12-52 RECYC H2O INTEREST EXP 40-0000-78101
004-0000-888.12-53 2009 BOND DEBT EXPENSE 40-0000-78201
004-0000-888.12-54 2018 BOND DEBT EXPENSE 40-0000-78201
Page 42 of 42
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 126 of 148
Page 61 of 80
Attachment 5
Central Contra Costa Sanitary District
Master Chart of Accounts(as of June 30,2020)
Object Class Codes(Old Element-Objects)
Note:While financial reporting can be reported at the Grandparent or Parent levels,all transactions(including purchase orders
and encumbrances)must be booked at the child account level.
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
10000 Cash And Cash Equivalents
10100 Cash And Cash Equivalents
10110 Cash Held With County Treasury
10111 Pooled Cash-(Wells Fargo)
10120 Petty Cash
10130 Payroll Clearing
10140 Cash on Hand
10200 Restricted Cash and Investments
10210 Restricted Cash and Investments
10220 Restricted Cash-Bond Proceeds
10230 Restricted Cash-Other
11000 Investments
11100 Unrestricted Investments,Current
11110 Short-term Investments
11200 Restricted Investments,Current
11210 Investments Held in Pension Trust
11220 Investments Held in OPEB Trust
12000 Receivables
12100 Accounts Receivable
12110 Accounts Receivable
12120 Overtime Inspection Receivable
12130 Accounts Receivable-Cobra
12140 Sewer Service Charge Direct Bill Receivable
12150 Loan Receivable-Computer Purchase Program
12151 Accrued Employee Training/Travel Advances
12160 Sewer Treatment Cost Sharing Receivable
12170 Household Hazardous Waste(HHW)Partner Receivable
12180 Lease Receivable-Current
12190 Deposit to Bank Escrow
12200 Interest Receivable
12210 Accrued Interest A/R
12300 Due from other funds
12310 Due from Other Funds
13000 Prepaid Assets
13100 Prepaid Assets
13110 Prepaid Insurance
13120 Prepaid Expenses
13130 Prepaid Retirement
13140 Prepaid Cafeteria Plan
13150 Prepaid Commuter Plan
14000 1 1 Supplies&Inventory
14100 Supplies&Inventory
14110 Supplies&Material Inventory
Page 1 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 127 of 148
Page 62 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
15000 Non-Current Assets
15100 Cash and Investments
15110 Investments with Pension Trust
15120 Investments with OPEB Trust
15130 Cash with Fiscal Agent
15200 Long-term Receivables
15210 Alhambra Valley Assessment District(AVAD)Receivable
15220 Contractual Assessment District(CAD)Receivable
15230 Lease Receivable-Noncurrent
15300 Interfund Receivables
15310 Due From Other Funds-Noncurrent
15500 Capital Assets
15510 Land
15520 Permanent Easements
15531 Collection System
15532 Contributed Sewer Lines
15533 Pumping Stations
15540 Treatment Plant
15545 Outfall Sewers
15550 Recycled Water Infrastructure
15560 Buildings
15571 Vehicles
15572 Furniture&Equipment
15580 Enterprise Software
15590 Construction in Progress
15599 Construction in Progress
15600 Accumulated Depreciation
15660 Acc Depr-Buildings
15631 Acc Depr-Collection System
15632 Acc Depr-Contributed Sewer Lines
15633 Acc Depr-Pumping Stations
15640 Acc Depr-Treatment Plant
15645 Acc Depr-Outfall Sewers
15650 Acc Depr-Recycled Water
15671 Acc Depr-Vehicles
15672 Acc Depr-Furniture&Equipment
15680 Acc Depr-Enterprise Software
15700 Leased Assets
15750 Lease Asset-Facilities
15754 Lease Asset-Office Equipment
15800 Lease Amortization
15850 Acc Amortization-Lease Facilities
15854 Acc Amortization-Office Equipment
16000 Deferred Outflows of Resources
16100 Deferred Outflows Related to OPEB
16110 Deferred Outflows of Resources-OPEB
16200 Deferred Outflows Related to OPEB
16210 Deferred Outflows of Resources-Pension
16300 1 Deferred Outflows Related to Bonds
16310 1 Deferred Outflows of Resources-Bonds
Page 2 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 128 of 148
Page 63 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
21000 Accounts Payable
21100 Accounts Payable
21110 Accounts Payable-Trade
21111 Accrued Liabilities-Services Received
21112 Accrued Liabilities-Inventory Received
21113 Accrued Liabilities-Procurement Cards
21114 Accrued Liabilities-Employee Reimbursements
21120 Sales Tax Payable
21130 Retention Payable
21140 Refundable Construction Bonds
21150 Accrued Liabilities-Year-End Close
21300 Due to Other Funds
21310 Due to Other Funds
22000 Salaries&Benefits Payable
22100 Wages Payable
22110 Salaries&Wages Payable
22200 Taxes Payable
22210 Federal Income Tax Withholding
22211 Medicare Withholding
22220 California Income Tax Withholding
22221 State Disability Withholding
22230 Other Payroll Withholding
22300 Benefits Payable
22310 Health Benefits Payable
22311 Dental Benefits Payable
22312 Vision Benefits Payable
22313 Disability Insurance Payable
22314 Life Insurance Payable
22315 Cafeteria Plan Payable
22316 Commuter Plan Payable
22317 Workers'Comp Insurance Payable
22320 Retirement Contribution Withholding
22321 ICMA Withholding 457/401A
22322 ICMA Withholding Tier 3 HRA
22330 Union Dues Withheld
22340 Wellness Payments
22350 Occupational Health Payable
23000 Other Current Liabilities
23100 Interest Payable
23110 Accrued Interest Payable
23120 Unearned Interest
23200 Provision for Uninsured Claims
23210 GASB 10 Actuarial Reserve
23300 Deposits Payable
23310 Refundable Deposits
23311 Misc. Deposits/Liabilities
23320 Reimbursement Fees Payable
23330 Permit Clearing
24000 Current Portion of Non Current Liabilities
24100 Compensated Absences Payable,Current
24110 Accrued Compensated Absences,Current
24200 Bonds Payable,Current
24210 Bonds Payable-Current
Page 3 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 129 of 148
Page 64 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
25000 Noncurrent Liabilities
25100 Noncurrent Liabilities
25110 Net Pension Liability
25120 Net OPEB Liability
25130 Bonds Payable-Noncurrent
25131 Bond Discount
25132 Bond Premium
25140 Accrued Compensated Absences-Noncurrent
25300 Due to Other Funds-Noncurrent
25310 Due to Other Funds-Noncurrent
26000 Deferred Inflows of Resources
26100 Deferred Inflows
26110 Pension Related Deferred Inflows
26120 OPEB Related Deferred Inflows
26130 Bond Related Deferred Inflows
26140 Lease Related Deferred Inflows
30000 Equity
31000 Net Investment in Capital Assets
31110 Net Investment in Capital Assets-General
31120 Net Investment in Capital Assets-Contributed Capital
32000 Restricted Net Position
32110 Restricted for Debt Service
32120 Restricted for Capital Projects
32130 Restricted for Pension Obligations
33000 Unrestricted Net Position
33110 Undesignated Net Position
33120 Unrestricted Net Position-Current
33130 Unrestricted Net Position-Noncurrent
33140 Unrestricted Net Position Designated for Self Insurance
33150 Unrestricted Net Position Designated for Encumbrances
40000 Operating Revenues
40100 Sewer Service Charge Revenue
40110 Sewer Service Charge Counter
40120 Sewer Service Charge County
40130 Sewer Service Charge Direct
40140 Sewer Service Charge Prior Year
40200 Sewage Treatment Cost Sharing Revenue
40210 Sewage Treatment Cost Sharing Revenue(Concord/Clayton)
40300 Miscellaneous Service Charge Revenues
40310 Septic Tank Dumping
40320 Sales
40330 Other Service Charges
40340 Recycled Water
40350 Satellite Water Recycling Facility Reimbursement
40360 1 Stormwater Program
40370 1 Household Hazardous Waste Partner Cost Sharing Revenue
Page 4 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 130 of 148
Page 65 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
41000 Non-Operating Revenues
41100 Grant Revenue
41110 State Grants
41120 Federal Grants
41200 Capacity Fees
41210 Facilities Capacity Fees
41220 Pump Zone Fees
41230 Capacity Use Charge
41300 Tax Revenue
41310 Secured Property Tax
41320 Unsecured Property Tax
41330 Homeowners Property Tax Relief
41340 Ad Valorem Taxes
41400 Permit and Inspection Fees
41410 Permit/Application Fees
41420 Main Lines Inspection Fees
41430 Plan Review
41440 Overtime Inspection
41450 TV Reinspection
41460 Side Sewer Inspection
41470 Industrial Permit Fees
41480 New Industry Permit Fees
41490 Annexation Charges
41500 Other Non Operating Income
41501 Pollution Prevention
41502 MVSD P2 Program
41503 Pretreatment Program Fine
41504 Rebates to District
41505 Other Agency Reimbursement-Misc.
41506 Other Government Revenue-Cal Trans
41507 Gain on Sale of Asset
41508 Lease Rental Income
41509 Miscellaneous Income
41510 Subrogation Recoveries
41511 Contribution From 0&M
41512 Insurance Recovery-HHW
41513 Right of Way Fees
41514 Partnering
41515 Reimbursements
41560 Contractual Assessment District(CAD)Reimbursements
41600 Interest Income
41610 Interest Income-General Investments
41620 Interest Income-Restricted Investments
41630 Pension Trust Interest Income
41640 Interest Rate Subsidy
41650 Change in Fair Value of Investments
41660 Change in Fair Value of Investments-Restricted
41670 Retention Account Interest Income
41700 Internal Service Charges
41710 Vehicle Replacement Charge Revenue
41720 Electricity Usage Internal Charge
41730 Recycled Water Internal Charge
41740 IT Replacement Charge Revenue
41750 Facility Replacement Charge
41760 Equipment Replacement Charge
41770 Worker's Comp Charges
Page 5 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 131 of 148
Page 66 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
42000 Capital Contribution
42100 Capital Contribution
42110 Other Government Revenue-Concord
42120 State Revolving Fund Loan Proceeds
42130 Bond Proceeds
42140 Non-Exchange Capital Contribution/Donation
42150 Contribution in Aid of Construction
42160 Capital Recuperation-Connection Fees-Capital
42170 Capital Recuperation-Concord
42180 Capital Recuperation-Cal Trans
47000 Interfund Transfers In
47001 Transfers In
70000 Salaries&Wages
70100 FTE Regular Pay
70101 Management
70102 Non-Management
70103 Jury Duty Pay
70105 Capitalized Salaries
70200 Temporary Pay
70201 Salaries-District Temp
70202 Salaries-PT Regular
70203 Salaries-PT Seasonal/Hourly
70204 Interns Hourly
70400 Premium Pay
70401 Overtime
70402 Standby
70403 Accrued Compensated Absences Expense
70404 Compensated Absences Payouts
70405 Capitalized Overtime
70500 Board Fees
70501 Directors Fees&Expenses
70600 Other
70601 Salary Vacancy
70602 Recycled Water Transfer
70603 Severance Pay
70604 Special Duty Salaries
Page 6 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 132 of 148
Page 67 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
71000 Employee Benefits
71100 Leave Accruals
71200 Insurance Premiums
71201 Medical&Health Insurance
71202 Dental Insurance
71203 Long-Term Disability Insurance
71204 Life Insurance
71205 Workers'Compensation Insurance
71206 Board Health Benefits
71207 Vision Insurance
71300 Employer Taxes
71301 State Unemployment Insurance
71302 Federal Medicare Tax
71400 Employer Retirement Contributions
71401 Pension Normal Cost Contribution
71402 Deferred Comp.Contrib
71500 OPEB Contributions
71501 OPEB Normal Cost-Health(ADC)
71502 OPEB Normal Cost-Dental(ADC)
71503 OPEB Normal Cost-Life(ADC)
71504 OPEB Normal Cost-Vision(ADC)
71600 Other Benefits
71601 Car Allowance
71602 Uniform Allowance
71603 Classification-Comp Study
71700 Benefit Adjustments
71701 Benefit Vacancy
71702 Capitalized Benefits
71703 Capitalized Admin.Overhead
71704 Recycled Water Benefit Transfer
72000 Retiree Costs
72100 Pension
72101 Additional UAAL Trust Contribution
72102 Pension Expense(GASB 68)
72103 Pension UAAL Contribution
72200 OPEB
72201 Additional UAAL Trust Contribution
72202 OPEB Expense(GASB 75)
72203 OPEB UAAL-Health(ADC)
72204 OPEB UAAL-Dental(ADC)
72205 OPEB UAAL-Life(ADC)
72206 OPEB UAAL-Vision(ADC)
72300 UAAL Vacancy
72301 Pension UAAL Vacancy
72302 OPEB UAAL Vacancy
Page 7 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 133 of 148
Page 68 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
73000 Purchased Property Services
73100 Repairs&Maintenance
73110 Auto Damage Repair(Collision)
73111 Automotive Maintenance&Repairs
73112 Equipment Repairs&Maintenance
73120 Pipeline Maintenance
73121 Pump Repairs&Maintenance
73125 Patch Paving Repairs
73130 Building Repairs&Maintenance
73131 Painting Services
73132 Plumbing Maintenance
73133 HVAC Repairs&Maintenance
73134 Furnace Repairs&Maintenance
73135 Fire Alarm&Sprinkler Repairs&Maintenance
73136 Elevator Repairs&Maintenance
73137 Boiler Repairs&Maintenance
73138 Cogen Repairs&Maintenance
73140 Cloud Software as a Service(SaaS)
73141 Computer Repairs&Maintenance
73150 Landscaping Services
73151 Tree Trimming Services
73196 General Repairs
73197 Real Property Repairs/Landscaping
73198 Gen Equip And Mach Parts
73199 Maint&Repair-Non-Auto
73200 Hauling&Disposal
73201 Ash Removal
73202 Sludge Removal
73203 Grit Removal
73204 Spoils Removal
73205 Hazardous Waste Disposal
73206 Mobile Collection-HHW
73300 Security
73301 Security Guard Services
73302 Property Management Services
73303 Alarm Services
73304 Security Monitoring Service
73400 Rentals
73401 Equipment Rentals
73402 Rents&Leases
73500 Cleaning
73501 Janitorial Services
73502 Floor Cleaning
73503 Pest Control Services
73504 Uniform Service
73505 Garbage&Recycling Service
Page 8 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 134 of 148
Page 69 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
73600 Construction
73601 General Construction
73602 Collection System Construction
73603 Treatment Plant Construction
73604 Recycled Water Plant Construction
73621 Grouting Services
73622 Metal Fabrication Services
73623 Patch Paving
73630 Right-Of-Way/Temp Easement
73640 Survey Monument Installation
74000 Purchased Professional,Technical&Other Services
74100 Professional Services
74110 Accounting/Audit Services
74120 Legal Services-Board Advice
74121 Legal Services-Staff Advice
74122 Legal Services-Board Litigation
74123 Legal Services-Staff Litigation
74130 Actuarial Services
74131 Appraisal Services
74140 Engineering Services-General
74141 Traffic Engineering Services
74142 Resident Engineering Services
74143 Value Engineering Services
74144 Structural Engineering Services
74145 Mechanical Engineering Services
74146 Construction Management Services
74198 Professional Services-General
74199 Consulting Services
Page 9 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 135 of 148
Page 70 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
74200 Technical Services
74201 Reprographic Services
74202 Data Processing Services
74203 SCADA System Management Services
74204 Software Development Services
74205 Electrician Services
74206 Environmental Consulting Services
74207 Geophysical Data Acquisition Services
74208 Pipeline Consulting Services
74209 Air/Odor Consulting Services
74210 Geotechnical Services
74211 Land Surveying Services
74212 Traffic Control Services
74213 Potholing/Utility Locating Services
74214 Preconstruction Damage Analysis Services
74215 Biological Consulting Services
74216 CCTV Inspection Services
74217 Aerial Consulting Services
74218 Arborist Services
74219 Testing Services
74220 Contaminated Material Analysis Services
74221 Drafting Services
74222 Pavement Testing Survey Services
74223 Archeologist Services
74224 Vibration Analysis Services
74225 Landscape Architect Services
74226 Specialty Inspection Services
74227 Corrosion Consulting Services
74228 Inspection Services
74229 Noise Consultant Services
74230 Compaction Testing Services
74231 Construction Inspection Services
74232 Video Inspection Services
74233 CEQA Consulting
74234 Underground Service Alert Services
74235 Energy Consulting Services
74297 Structural
74298 Mechanical
74299 Other Technical Services
Page 10 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 136 of 148
Page 71 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
74300 Other Purchased Services
74301 Public Agency Services
74302 Recruitment Services
74303 Temp Agency Staffing
74304 Advertising Services
74305 Advertising-Legal Services
74306 Marketing And Promotion Services
74307 Messenger Services/Express DE
74308 Interpretation Services
74309 Dispatch Services
74310 Real Estate Consulting Services
74311 Printing/Binding/Graphics Services
74312 Public Agency Fees
74313 Public Information Services
74314 Election Services
74315 Permits
74316 Public Notices
74317 Benefit Administration Services
74318 Classification-Comp Study
74319 Employment Screening Services
74320 Employee Wellness Services
74321 Labor Negotiation Services
74322 District Training Services
74323 Legislative&Advocacy Consulting
74324 Emergency Management Consulting
74399 Miscellaneous Other Purchased Services
75000 Supplies&Materials
75100 Utilities&Fuel
75110 Electrical
75120 Natural Gas
75130 Landfill Gas
75140 Water
75150 Telecomm-Landline
75151 Telecomm-Wireless
75160 Internet/Other Communications
75170 Fuel(Gasoline/Diesel)
75200 Chemicals
75201 Lime
75202 Polymer
75203 Boiler Chemicals
75204 Water Treatment Supplies
75205 Hypochlorite
75206 Sodium Hydroxide
75210 Other Chemicals
Page 11 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 137 of 148
Page 72 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
75300 General Supplies
75301 Office Equipment/Supplies
75302 Furniture
75303 Postage&Parcel Delivery
75304 Coffee Supplies
75305 Other Operating Supplies
75306 Computer Equipment&Supplies
75307 Computer Software License
75308 Telecommunication Equipment
75309 Janitorial Supplies
75310 Laboratory Supplies
75311 Safety Supplies
75312 Inventory Adjustment-Other
75313 Inventory Transfer
75314 Mechanical Drafting Supplies
75315 Small Equip/Tools/Hardware
75316 Signage
75317 Plumbing/HVAC Supplies
75318 Plumbing/HVAC Equip
75319 Vehicle Repairs&Maintenance Supplies
75320 Vehicle Repairs&Maintenance Small Tools&Equipment
75330 Early Detection Overflow Meter Parts&Supplies
75340 Landscaping Supplies
75350 Construction Materials&Supplies
75399 Miscellaneous Materials&Supplies
76000 Other Expenses
76100 Insurance&Risk Management
76110 Self Insurance Losses
76111 Liability Insurance
76112 Property Insurance
76113 Insurance Premiums-Other
76120 Restoration Services
76121 Insurance Consulting Svcs
76122 Claims-Other
76123 Claims Adjustment
76124 Bad Debt Expenses
76150 Self Insurance Expense(Transfer)
76200 Memberships
76210 BACWA Expenses
76211 Outside Organization Fees
76220 Employee Memberships
76221 Certification&Licenses
76222 Subscriptions&Publications
76300 Training&Meetings
76301 Travel/Training/Conference(In-State)
76302 Travel/Training/Conference(Out-of-State)
76332 Mileage Reimbursement
76333 Travel-District Representation
76340 Tuition Reimbursement
76350 Professional Expense Reimbursement
76351 Food/Refreshments
76399 General Travel/Training/Conference
Page 12 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 138 of 148
Page 73 of 80
Attachment 5
Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Object Class Description
76400 Miscellaneous Other
76401 Inventory Over/Short Adjustment
76402 Miscellaneous Expense
76403 Credit Card Fees
76404 Interest Disbursement-Deposits
76405 Disbursement Of Developer Refunds
76406 Investment Costs
76499 Purchase Requisition Clearing Account
77000 Interfund Transfers Out
77001 Transfers Out
78000 Debt Service
78100 Principal
78101 Principal Payment-Bonds
78102 Principal Payment-State Revolving Loan
78103 Principal Payment-Bank Loan
78200 Interest Expense
78201 Interest Expense Bonds
78202 Interest Expense State Revolving Loan
78203 Interest Expense Bank Loan
78205 Interest Expense-Lease Obligation
Interest Expense-Deferred Amount On Refunding
78206 Amortization
78300 Other Debt Issuance Costs
78301 Financing/Debit Issue Costs
78302 Bond Redemption Transfer To Bond Payable
78900 Contra-Expense Principal Outlays
78999 Principal Expense Adjustment
79000 Capital Outlays
79100 Asset Purchases
79110 Equipment
79120 Vehicles
79130 Improvements-Non-Buildings
79140 Buildings Acquisition
79150 Buildings Improvements
79160 Land Acquisitions
79170 Permanent Easements
79190 Capital Outlay Transfer To Completed Fixed Assets
79200 Gain(Loss)On Sale
79201 Loss On Sale/Disposal Of Capital Asset
79300 Depreciation Expense
79301 Depreciation Expense
79302 Amortization Expense
79900 Contra-Expense Capital Outlays
79999 Capitalized Expense Adjustment
Page 13 of 13
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 139 of 148
Page 74 of 80
Attachment 6
Central Contra Costa Sanitary District
Master Chart of Accounts(as of June 30,2020)
Organization Unit Codes(Old Dept-Division+Cost Center)
Note:While financial reporting can be reported at the Great-grandparent,Grandparent,or Parent levels,all transactions(including purchase
orders and encumbrances)must be booked at the child account level.
Great-grandparent Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Roll-up Code Org Unit Description
1000 Administrative Services
1100 Executive Management
1110 1111 Office of the General Manager
1200 1 Office of Secretary of the District
1210 1211 Office of Secretary of the District
1300 Board of Directors
1310 1311 Board of Directors
1320 1321 Board Activities
1330 1331 Public Hearing program
2000 Administration Department
2100 Office of the Director of Finance and Administration
2110 2111 Office of the Director of Finance and Administration
2200 Finance Division
2210 2211 Finance Division General
2220 2221 Central Contra Costa Sanitary District Facilities Financing
Authority(Authority)
2300 Human Resources Division
2310 2311 Human Resources General
2380 2381 Safety General
2400 Purchasing Division
2410 2411 Purchasing Division General
2500 1 Risk Management
2510 2511 Risk Management
2600 Communications&Intergovernmental Relations Division
2610 2611 Communications&Intergovernmental Relations General
2610 2612 Education&Outreach
2700 Information Technology Division
2710 2711 Information Technology Division General
3000 Engineering and Technical Services Department
3100 Office of the Director of Engineering&Technical Services
3110 3111 Office of the Director of Engineering&Technical Services
3120 3121 Resource Recovery/Program Management
3200 Planning&Developmental Services Division
3210 3211 Planning&Developmental Services General
3220 3221 Plannin &Applied Research
3220 3222 Collection System Planning
3220 3223 Treatment Plant Planning
3220 3224 Recycled Water Planning
3230 3231 Special Projects&Asset Management
3240 3241 Financial Planning
3250 Development Services Subdivision
3250 3251 Development Services Supervisor
3250 3252 Right of Way
3250 3253 Development Inspection
3250 3254 Permit Counter
3250 3255 Mainline Review
3260 3261 Real Property and Property Management
3300 1 1 1 Capital Projects Division
3310 3311 1 Capital Projects General
Page 1 of 2
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 140 of 148
Page 75 of 80
Attachment 6
Great-grandparent Grandparent Parent Child
Roll-up Code Roll-up Code Roll-up Code Roll-up Code Org Unit Description
3400 Environmental&Regulatory Compliance Division
3410 3411 Environmental&Regulatory Compliance General
3420 3421 Laboratory
3430 3431 Regulatory Compliance
3440 3441 Household Hazardous Waste
3450 3451 Environmental Compliance
3450 3452 Pollution Prevention
4000 Operations Department
4100 Office of the Director of Operations(Deputy General Manager)
4110 4111 Office of the Director of Operations(Deputy General Manager)
4200 Collection System Operations Division
4210 Collection System Operations Management General
4211 Collection System Operations Management General
4230 4231 Fleet Services
4240 4241 Tech Services CMMS
4250 4251 Site Planning
Field Operations Subdivision
4220 4221 Field Operations
4220 4222 Construction
4220 4223 Rodding
4220 4224 CCTV/Locating
4220 4225 On-Call
4220 4226 1 Hydro
4300 Plant Operations Division
4310 4311 Plant Operations Management General
4320 4321 Process Control
4330 4331 Operations
4400 Plant Maintenance Division
4410 4411 Plant Maintenance Management General
Maintenance Shop Subdivision
4420 4421 Pump Stations
4430 4431 Reliability Engineering
4440 4441 Maintenance Shop Superintendent
4440 1 4442 Mechanical Shop
4440 4443 Machine Shop
4440 4444 Electrical Shop
4440 4445 Instrument Shop
4440 4446 Buildings&Grounds
5000 Recycled Water
5100 Recycled Water
5110 5111 ReW Recycled Water General
5120 5121 ReW Water Exchanges
5200 Recycled Water Treatment Plant
5210 5211 ReW Treatment Plant Division General
5220 5221 ReW Increasing Recycled Water Supply
5300 Recycled Water Distribution System Division
5310 5311 ReW Distribution System General
5320 5321 ReW Expanding Recycled Water Availability
5400 Recycled Water Residential Fill Station Division
5410 5411 ReW Residential Fill Station Division General
5500 Recycled Water Satellite Water Rec .Facility Division
5510 1 5511 1 ReW Satellite Recycled Water Facility Division General
Page 2 of 2
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 141 of 148
Page 76 of 80
Attachment 7
}Ft
BEST PRACTICES
Implementing a New ERP System?
Take the Opportunity to Develop
a New Chart of Accounts
by Michael J. Mucha
chart of accounts — a listing (ERP) implementation. For all projects,
of the accounts an organiza- unless there are strict requirements that
An up-to-date chart Ation uses to define each class a specific chart of account structure
of items for which money is spent or be used, take the opportunity afforded
of accounts helps the received — provides a uniform format by the ERP system implementation to
that local governments can use for develop a new chart of accounts.
organization view reporting and accounting. The chart
1. Define Each Segment. Each seg-
also organizes finances and segregates ment of the chart of accounts should
itself and it resources expenditures,revenue,assets,and liabili-
ties to provide a better understanding have a strict definition that can be
accurately, making service of the organization's financial picture.It communicated and enforced.This will
is a resource that governments can use Prevent internal inconsistencies within
and resource allocation for budgeting,accounting,and financial the chart of accounts. For example,
reporting. the government should universally
decisions easier. agree on what a "fund" is,what a
Government agencies are not "department" is, and what a "program"
required to have logical or even defined is, and not allow any exceptions.
charts of accounts or accounting report-
ing. Many states have suggested charts 2. Start Over.When developing the
of accounts or even require that certain chart of accounts,start fresh and don't
account ranges be used to report cer- initially worry about mapping back to
tain funding. GFOA, the Association of the existing chart of accounts. Review
Government Accountants, and other the actual organizational structure and
professional associations strongly urge operations, and build the chart from
governments to pay close attention to there to avoid replicating a problem-
the structures used for financial report- atic chart of account structure.
ing. The responsibility for identifying 3. Start Simple and Build-Out
and managing this important tool lies Detail. Identify major categories
with the organization's management, within each segment and then work
just as the final responsibility for the to build out detail—again, this will
financial audit's content also remains help the government take a fresh
with management regardless of rules, perspective and prevent any unneces-
regulations,guidelines, or suggestions. sary replication of the old chart. For
example,when developing the object
GUIDELINES code listing,start by identifying major
GFOA has developed the following object code categories and then work
guidelines to assist governments in to define detail to the extent neces-
developing a new chart of accounts as sary.This will also help ensure that the
part of an enterprise resource planning overall chart is organized.
28 GovernmentF+p rn4 eayt&KvgXy,7Y FINANCE Committee Meeting Agenda Packet- Page 142 of 148
Page 77 of 80
Attachment 7
4. Don't Store Unnecessary Data. your government's chart of account
If the chart of accounts is well devel- Most governments should segments using what is necessary
oped, the government won't need to define a chart of accounts — remember, this structure should
create new accounts very often. Most remain simple.
organizations attempt to keep the with five major components:
chart of accounts relatively simple fund, organizational unit, CONSIDERATIONS
and at a high level, and then use other The common chart of account struc-
components of the system (e.g., the program/activity, object/
ture defined above illustrates potential
project ledger, accounts receivable account, and project.
considerations and decision points that
charge codes, salary pay codes,work
will be needed within each segment.
order detail) to further define the
necessary for its tracking, managerial, After determining how many segments
detail. This structure will lessen the
amount maintenance required on and reporting needs. Exhibit 1 shows are most appropriate, the government
potential options for each. will need to decide how many values
the chart of accounts.
The `Possible Segments" section of to include and how each should be
5. Don't Repeat Ineffective organized/numbered.
Numbering or Accounts. Converting Exhibit 1 simply provides examples
existing chart of account data or to choose from; most governments Funds. Governments often create
reusing existing number schemes is won't need to use all of them. Define new funds in their charts of accounts
not always beneficial. Many policies,
processes, and systems will be chang-
ing as part of training and change Exhibit I: Identifying and Defining Potential Segments
management activities for the ERP Component Description Possible Segments
implementation. Don't hold on to an Fund A fund is the self-balancing accounting • Fund
old taxonomy or vocabulary with the unit required for govemmental accounting.
chart of accounts. End users will even- Organizational Unit An organizational unit represents the • Department
tually learn the new chart, and dealing organizational hierarchy reflected by an • Division
with the initial learning curve is better organizational chart, listing of business units, • Business Unit
or locations for which the govemment • Location
than dealing with inefficiencies in the wants to track data.
new chart of accounts for the length Program/Activity Programs (also commonly called activities) • Function
of time the new ERP system is in use. are the services performed by organizational • Program
units. Each program should have a service • Activity
COMMON STRUCTURE outcome—the result produced.Typically • Sub-Activity
programs are ongoing and not limited to
Most governments should define a a specific organizational unit.
chart of accounts with five major com- Object/Account The object or account is the classification • Object/Account
ponents: fund, organizational unit, pro- of the balance sheet item, revenue, or
gram/activity,object/account,and proj- expense. For expense and revenue,this
ect. Each one will track a slightly differ- defines what was spent or eamed
ent type of information, as described (e.g., supplies).
Project Projects are often used to track programs • Project Roll Up
by the blocks below. Doing so will with defined start and end dates or other • Additional
also enable the government to track all events that would require additional detail segments defined
required information for accounting, beyond the chart of accounts. Project as part of project/
budgeting, and financial reporting. costs would be summarized in this segment grant accounting
but broken out in more detail in the project
A government can have one or more ledger.This allows for detailed tracking
segments within each major compo- by department.
nent that defines the level of detail
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 143 of 14february20191Government Finance Review 29
Page 78 of 80
Attachment 7
as a way of tracking information in a be required. In Exhibit 3, all programs/
legacy financial system that lacks the Governments often create activities would be created under the
flexibility to add segments and track new funds as a way of tracking example roll-up number by major func-
projects,programs,or grants separately. tion. While this may be similar to orga-
As a result, governments have long information in a legacy financial nizational unit or department, the gov-
lists of "funds" that should not actu- system that lacks the flexibility ernment should avoid establishing a
ally be tracked separately.GFOA's Fund to add segments and track 1:1 relationship between organizational
Accounting Applications best practice projects, programs, or grants unit and program(e.g.,as not all police
(available at gfoa.org) advises govern- programs are focused on public safety,
ments to establish clear criteria for separately. and presumably the police is not the
determining whether a given "fund" in only department that contributes to
its accounting system should be treated organizations, one segment is probably public safety).
as a fund for purposes of external finan- sufficient. Object. As stated previously, most
cial reporting. The application of these Program/Activity. The previous governments should develop a new
criteria to individual "funds" should be example wouldn't apply to programs object code listing and take this oppor-
documented and periodically reviewed or activities. These programs wouldn't tunity to clear up and organize the
to take changes in circumstances into usually be limited to one department; set of object codes used throughout
account (e.g., a significant decrease in a different numbering method would the organization. Much like funds,
a revenue source reported as a sepa-
rate special revenue fund). Specifically
consider whether the goals of general
purpose external financial reporting Exhibit 2: Numbering Hierarchical Relationships with Prefix
could better be achieved by combin- Numbers that Identify the Grouping
ing similar "funds" in the accounting Department Department Division Division
system into a single fund for financial Number Number
reporting purposes. 10 Finance 1010 Accounting
1020 Purchasing
Organizational Units. As stated 1030 Revenue
above, many organizations create one 1040 Budget
or more segments to refer to the orga- 20 Police 2010 Office of Chief
nizational unit. These segments can 2020 Patrol
include department, division (as a sub- 2030 Investigation2040 Jail
section of a department), or any other
vocabulary used to create the orga-
nizational structure (typically super-
visory and personnel reporting struc- Exhibit 3: Programs Numbered by Major Function
tures). When developing the chart of
accounts and defining segments, keep Example Number Description
all information within a segment con- 10000 General Government
sistent. Also, because each segment 20000 Public Safety
code can only be used once, consider 30000 Transportation
numbering hierarchical relationships 40000 Health and Welfare
50000 Recreation
with prefix numbers that identify the 60000 Conservation and Planning
grouping. For example, in Exhibit 2, 70000 Facilities
all divisions belonging to the finance 80000 Business Enterprises
department begin with 10. For smaller
30 GovernmentF+p rn4 eayt&KvgXy,7Y FINANCE Committee Meeting Agenda Packet- Page 144 of 148
Page 79 of 80
Attachment 7
object codes tend to be created to that problem should be cleaned up. Additional detail can be defined within
track projects, grants, and programs Exhibit 4 provides a structure for object each major category.
that should be tracked in other seg- codes as an example. (This structure Project. The project segment often
ments of the chart of accounts. Now is provided as an example only— the acts as an "optional' segment that
that the government has the capa- government should develop its own allows the organization to track addi-
bility to redo its chart of accounts, structure to meet its specific needs.) tional detail (in addition to the seg-
Exhibit 4: An Example of a Structure for Object Codes
Example Type Description Example Type Description
Number Number
10000 Asset Assets 41900 Revenue Intergovernmental Revenue—State
10100 Asset Cash 42100 Revenue Intergovernmental Revenue—
10200 Asset Petty Cash County
10300 Asset Restricted Cash with Fiscal Agent 42200 Revenue Intergovernmental Revenue—
1 1500 Asset Investments Local Agency
12000 Asset Receivables 42300 Revenue Fines& Forfeiture
12200 Asset Short-Term Receivables 42400 Revenue License
12300 Asset Interest Receivables 42500 Revenue Permits
12400 Asset Due from other Governments 43000 Revenue Fees and Charges for Services
14000 Asset Due from other Funds 43400 Revenue Other Fees
15000 Asset Non-Current Asset 43500 Revenue Utility Fees
15100 Asset Long-Term Receivable 44000 Revenue Investment Income
15200 Asset Other Assets 45000 Revenue Internal Service Charges
15400 Asset Property Held for Resale 46000 Revenue Other Revenue
15500 Asset Capital Assets 49000 Revenue Other Resources—Operating
20000 Liability Liability Transfers In
21000 Liability Current Liability 50000 Expense Employee Services
21 100 Liability Accounts Payable 51000 Expense Salaries and Wages
21200 Liability Accrued Liability 51 100 Expense Salaries and Wages
21300 Liability Payroll Liability 51200 Expense Paid and Unpaid Leave
21400 Liability Other Current Liability 51300 Expense Premium Pay
22000 Liability Due to other Funds 55000 Expense Employee Benefits
25000 Liability Non-Current Liability 55100 Expense Employee Benefits
25100 Liability Non-Current Accrued Liability 55300 Expense Workers Compensation Premium
25200 Liability Other Non-Current Liability 60000 Expense Operating Expenditures
25300 Liability Deferred/Unearned Revenue 61000 Expense Maintenance and Utilities
25400 Liability Long-Term Debts 61 100 Expense Maintenance
25500 Liability Asset Forfeiture 61500 Expense Utilities
30000 Fund Balance Fund Balance 62000 Expense Supplies and Services
40000 Revenue Revenue 62100 Expense Supplies
41100 Revenue Property Taxes 62200 Expense Services
41200 Revenue Special Assessment Revenue 62300 Expense Travel and Education Expenditures
41300 Revenue Sales Taxes 62500 Expense Internal Service Charges
41400 Revenue Other Taxes 63000 Expense Debt Service
41600 Revenue Franchise Fees 70000 Expense Capital Expenditures
41800 Revenue Intergovemmental 90000 Other Other Resource Use
Revenue—Federal
July 21, 2020 Regular FINANCE Committee Meeting Agenda Packet- Page 145 of 14february20191Government Finance Review 31
Page 80 of 80
Attachment 7
Exhibit 5: Additional Segments for More Detailed Tracking under Project Ledger
® ®® •. Project
ments described above). It also allows accounts and being consistent with ■Unique department-by-department
the government to use the "project led- the plan is key. tracking needs (project segment can
ger," opening up additional segments typically be set differently for each
The following common features may
for more detailed tracking of and flex- project).
be a good fit for the project segment
ibility with expenses and revenues (see CONCLUSIONS
the dark red segments in Exhibit 5). (and project ledger):
Organizations that do not take advan-
Use of the project segment does not ■Capital projects. tage of an ERP project as an opportu-
need to be limited to capital projects, ■Operating projects with defined start nity to revise their chart of accounts
although this will likely be one of the and end dates (e.g., grants). often limit the ERP system significantly,
more common uses. The project led- m Events (e,g., disaster clean-up). and in the process make it much more
ger (also called "job ledger" or "sub difficult to use features and functions in
ledger") can define unique attributes ■Expenses that relate to numerous
g ) q the new software.
by project. As with all other the other revenue sources.
chart of account segments, having a ■Activities or events that require high MICHAEL J. MUCHA is director of GFOA's
clear plan for how to use the chart of levels of detail. Research and Consulting Center.
r
32 Governmegt Fjvrnq eayt ffk'gadW FINANCE Committee Meeting Agenda Packet- Page 146 of 148