Burlingame, California

Burlingame's Chart of Accounts


Overview

Burlingame’s Chart of Accounts is a set of accounts and related codes used to classify and record financial transactions in meaningful ways. Burlingame is an organization consisting of many different operations, including city services, capital projects, investments, debt services, internal services and cost allocation, and many more. 

Burlingame's account structure must reflect these complexities in order to:

  • Meet the requirements for tracking revenue and expenses.
  • Make accurate analysis and decisions.
  • Report to citizens, the local business community, government agencies, bond-holders, and city staff.


The Chart of Accounts is the foundational data structure that controls how financial transactions and balances are collected and stored in the Tyler MUNIS Financials system.

Click here to download the latest chart of accounts

This page provides an overview of the account structure hierarchy and account naming convention.

Account Structure

The City's full general ledger (GL) consists of 8 segments:  Fund, Function, Department, Division, Program, and three segments reserved for future use. 

Since the full GL accounts are quite long (total 19 digits), the City utilities the "Org Code Method" to code its GL accounts.  Each Org Code is a shortcut to a unique 8-segment code. 

  • For balance sheet accounts, Org Code = Fund (3 digits)
  • For revenues and expenses, Org Code = Fund + Division (6 digits)   
    • Exception # 1:  For non-departmental revenues and expenses, Org Code = Fund (3 digits)
    • Exception # 2:  For certain programs, Org Code = Fund + Program (7 digits)

AccountStructure


 
Object Codes
The general ledger (GL) is a set of alpha and/or numbered account segments used to keep track of all financial transactions and to prepare the City's annual financial reports.  Within the GL account structure, object codes are used to track assets, liabilities, revenue, and expense.

Assets and Liabilities
Assets are classified in the GL using 1XXXX object codes and liabilities are classified using 2XXXX object codes. 

Assets include:
10xxx    Cash and investments
11xxx    Restricted cash and investments
12xxx    Accounts receivable
13xxx    Due from other funds
15xxx    Other current assets – inventory, prepaid expenses
17xxx    Capital assets 
18xxx    Deferred outflows
19xxx    Other non-current assets

Liabilities include:
20xxx    Accounts payable
21xxx    Other current liabilities - Payroll
22xxx    Other current liabilities - NON-Payroll
23xxx    Due to other funds
25xxx    Refundable Deposits
26xxx    Other current liabilities
27xxx    Long-term debts
28xxx    Deferred inflows
29xxx    Other non-current liabilities


Fund Balance
Fund Balances are classified in the GL using 3XXXX object codes.

Fund Balances include:
30xxx    Fund Balance - Unassigned
31xxx    Fund Balance - Restricted
32xxx    Fund Balance - Committed
33xxx    Fund Balance - Assigned
37xxx    Fund Balance - Control Accounts
38xxx    Net Invest in Cap Assets


Revenues
Revenue is classified in the GL using 4XXXX object codes. 

Revenues include:
40xxx    Taxes
               401xx Property Taxes
               402xx Sales and Use Taxes
               403xx TOT
               404xx Other Taxes – Real Property Transfer Tax
               405xx Other Taxes – Business License Tax
               406xx Other Taxes – Franchise Tax
               409xx Other Taxes – Other
41xxx    Use of Money and Property
               411xx Investment Income 
               415xx Rental Income
42xxx    Permits & Licenses 
43xxx    Charges for Services - Fees
44xxx    Charges for Services - Utilities/Internal Services
45xxx    Fines, Forfeitures and Penalties
46xxx    Intergovernmental - Federal
47xxx    Intergovernmental - State and Local
48xxx    Other Revenues
49xxx    Transfer In


Expenses
Expenses are classified in the GL using 5XXXX object codes. 

Expenses include:
50xxx    Salaries & Benefits
               500xx Salaries/Wages (regular pay, overtime, part-time)
               501xx Benefits
51xxx    Contractual Services
52xxx    Supplies & Materials
53xxx    Other Operating Expenses
54xxx    Utilities
55xxx    Non-Capital Equipment
56xxx    Capital Outlay
57xxx    Internal Services Allocation
58xxx    Debt Services
59xxx    Transfer Out

Burlingame Organizational Compass

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Community Service

Community service that is responsive to and meets the needs of the public by:
  • Being dedicated to the community we serve
  • Involving and understanding our community
  • Anticipating and adapting to the changing needs of our citizens
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Ethical Organization

Ethical organization that interacts with the public and each other in an honest and professional manner by:
  • Treating people with respect and dignity
  • Taking responsibility for our decisions, statements and actions to the organization and community
  • Dealing with differences and conflicts in a professional, respectful and authentic fashion
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One Organization

One organization that fosters positive relationships and teamwork by:
  • Being part of the solution
  • Crating and maintaining constructive relationships while respecting individual contributions
  • Focusing on the issues and needs of the organization and community
  • Encouraging behavior that builds confidence and self-esteem
  • Emphasizing self-initiative, sonstant improvement and employee involvement
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Positive Leadership

Positive leadership that is nurturing and forward-thinking by:
  • Recognizing the leadership role all employees play in the community
  • Encouraging innovation and creativity
  • Leading by example
  • Being supportive, humanistic and compassionate
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