consolidated chart of accounts - official website

CONSOLIDATED CHART OF ACCOUNTS

In This Section You Will Find:

Fund Codes............................................................................................................... 16-1

Department Codes .................................................................................................... 16-2

General Ledger Codes ............................................................................................. 16-3

Type Codes ............................................................................................................... 16-8

Restriction Codes ................................................................................................... 16-12

Fund Groups Fund Codes

1XX - General Operating Funds100 - The Woodlands Township110 - The Woodlands CVB120 - The Woodlands Fire Dept

2XX - Special Revenue Funds210 - EDZ Proj #1 (CWMP)220 - EDZ Proj #2 (Mkt St/TGP)230 - EDZ Proj #3 (Mall Exp/WWSQ)240 - EDZ Proj #4 (WFD #6/Training)250 - EDZ Proj #5 (Fire/Public Safety)

3XX - Debt Service Funds300 - General Debt Service310 - Debt Service Reserve

4XX - Capital Projects Funds400 - General Capital Projects410 - Information Technology Capital420 - Law Enforcement Capital430 - Parks & Recreation Capital440 - New Development Capital450 - The Woodlands Fire Dept Capital490 - Capital Reserves

9XX - Account Groups900 - General Fixed Assets910 - General Long-term Debt

CONSOLIDATED CHART OF ACCOUNTS(Funds)

16 - 1

Department Groups Department Codes

1XX - General Government100 - Board of Directors110 - President's Office120 - Legislative Affairs130 - Human Resources140 - Finance150 - Information Technology160 - Records/Database Management190 - Non-Departmental

2XX - Law Enforcement/Neighborhood Services200 - Law Enforcement Services205 - Ambassador Program210 - Neighborhood Services

3XX - Parks and Recreation300 - Parks Admin/Planning/Development310 - Parks Operations320 - Aquatics330 - Recreation340 - Waterway Operations

4XX - Community Services400 - Community Services Admin410 - Covenant Administration420 - Environmental Services430 - Other Community Services

5XX - Community Relations500 - Community Relations510 - CVB Staff Services

6XX - Transportation600 - Transportation

7XX - Economic Development700 - Economic Development

81X - The Woodlands Fire Dept(Component Unit) 810 - WFD Fire and EMS Management

811 - WFD Fire Protection812 - WFD Dispatch

82X - The Woodlands CVB(Component Unit) 820 - CVB General

821 - CVB Attractions/Events822 - CVB Destination Marketing823 - CVB Promotion

CONSOLIDATED CHART OF ACCOUNTS(Departments)

16 - 2

GL Account Groups GL Account Codes*denotes a type code is required

1XXX - Assets10XX - Cash

1010 - Operating - Woodforest (TWT)1011 - Operating Sweep - AIM (TWT)1012 - Operating - Amegy Bank (WFD)1013 - Operating - Woodforest (CVB)1014 - Debt Service - Woodforest1015 - Debt Service Reserve - Hypo Vereins Bank1016 - EDZ Project #1 - Wells Fargo1017 - EDZ Project #1 Sweep - Wells Fargo1018 - EDZ Project #2 - Wells Fargo1019 - EDZ Project #2 Sweep - Wells Fargo1020 - EDZ Project #3 - Wells Fargo1021 - EDZ Project #3 Sweep - Wells Fargo1022 - EDZ Project #4 - Wells Fargo1023 - EDZ Project #4 Sweep - Wells Fargo1040 - TexPool - Investment Pool1041 - TexSTAR - Investment Pool1042 - Money Market - Financial Northeastern1050 - Certificate of Deposit - Encore (01/30/2010)1051 - Certificate of Deposit - Encore (09/30/2010)1075 - Cash Drawer (WRC)1080 - Petty Cash (Dept)1081 - Petty Cash (Dept)1082 - Petty Cash (Dept)1083 - Petty Cash (CVB)1084 - Petty Cash (WFD)1099 - Other Cash Accounts (Associations)

11XX - Receivables1100 - Accounts Receivable1110 - Assessment Receivables*1111 - Sponsorships Receivable1112 - Vehicle Storage Receivables1113 - Credit Card Sales Receivables1114 - Tax Receivable1198 - EE Reimbursements1199 - Other Receivables

12XX - Interfund Receivables1200 - Due from Other Funds

13XX - Other Assets1310 - Prepaid - Insurance1320 - Prepaid - Other1330 - Accrued Interest Receivable1340 - Amount To Be Provided to Retire Debt

14XX - Notes Receivable1410 - LT N/R - Waterway Square1420 - LT N/R - Town Green Park

15XX - Capital Assets1500 - Capital Assets*1510 - Accumulated Depreciation*

2XXX - Liabilities20XX - Accounts Payable

2000 - Accounts Payable21XX - Other Payables

2100 - Payroll Liability - Employer FICA2105 - Payroll Liability - State Unemployment2110 - Payroll Liability - Retirement Match (401a)2120 - Payroll Deduction - Employee FIT2125 - Payroll Deduction - Employee FICA2130 - Payroll Deduction - FSA Medical (pre-tax)2135 - Payroll Deduction - FSA Dependent (pre-tax)

CONSOLIDATED CHART OF ACCOUNTS(General Ledger Accounts)

16 - 3



2140 - Payroll Deduction - Medical (pre-tax)2145 - Payroll Deduction - Dental (pre-tax)2150 - Payroll Deduction - Vision2155 - Payroll Deduction - Retirement (457b)2160 - Payroll Deduction - Dependent Life (taxable)2165 - Payroll Deduction - United Way (taxable)2170 - Payroll Deduction - Other Benefits (pre-tax)2185 - Payroll Deduction - Other Benefits (taxable)2190 - Payroll Deduction - Wage Garnishments (taxable)

22XX - Interfund Payables2200 - Due to Other Funds

23XX - Other Liabilities2300 - Accrued Liabilities2310 - Refundable Deposits2320 - Deferred Revenue2330 - Compensated Absences Payable2340 - Interest Payable

24XX - Notes Payable2400 - Notes Payable*

25XX - Bonds Payable2500 - Bonds Payable*

3XXX - Fund Balance3000 - Fund Balance*

40XX - Tax Revenues4010 - Property Taxes4011 - Delinquent Property Taxes4020 - Sales and Use Taxes4030 - Hotel Occupancy Taxes4031 - Supplemental Hotel Occupancy Taxes4040 - Event Admissions Taxes

41XX - Program Revenues4100 - Aquatic Programs*4101 - Athletic Programs - Sports*4102 - Athletic Programs - Races*4103 - Recreation Programs*4104 - Concessions*4105 - Rentals*4106 - Memberships*4107 - Guest Fees*4108 - Sponsorships*4109 - Event Sales/Admission*4199 - Other Program Revenues

42XX - Administrative Fees4200 - Penalties and Interest4210 - Transfer Fees4220 - Vehicle Storage Fees4230 - Covenant Access Fees4240 - Covenant Maintenance Fees

43XX - Grants and Contributions4300 - Grants4310 - Contributions

44XX - Interest Income4400 - General Interest Income4410 - Town Green Park Interest Income 4420 - Waterway Square Interest Income

45XX - Other Income4500 - Convention Center Lease4510 - Carlton Woods Contract 4520 - Lake Woodlands POA Contract 4530 - Hospital District Contract 4540 - Montgomery County Dispatch Contract

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4545 - Shenandoah Dispatch Contract4550 - Emergency Training Center4560 - Reimbursements4570 - Third-Party Replacement Reserves4599 - Other Income

47XX - Financing Sources4750 - Other Financing Sources

48XX - Transfers In4800 - Transfer In*

501X - Salaries and Wages5010 - Salaries and Wages5011 - Overtime5012 - Day Buy Back5013 - Ride Up Pay5019 - Other Salaries and Wages

502X - Payroll Taxes5020 - FICA Taxes5021 - Unemployment Taxes5029 - Other Taxes

503X - Employee Benefits5030 - Retirement5031 - Insurance5032 - Workers Comp5039 - Other Benefits

504X - Interns5040 - Interns

51XX - Staff/Board Development5100 - Meetings5110 - Board Workshops5120 - Training and Conferences5130 - Uniforms5140 - Tuition Reimbursement5150 - Recognition, Awards, Events5160 - Training Materials

52XX - Facility Expense5200 - Rent - 2201 Lake Woodlands5201 - Rent - 2202 Timberloch5202 - Rent - 10001 Woodloch5210 - Telephone5220 - Utilities5230 - Facility Repair and Maintenance5240 - Facility Materials and Supplies5250 - Trash Removal5260 - Security Systems5270 - Treating Chemicals5280 - Janitorial

53XX - Equipment Expense5330 - Equipment5331 - Specialty Equipment5335 - Cell Phones5340 - Copiers5345 - Postage Equipment5350 - Other Leases and Rentals5360 - Vehicle Fuel5365 - Equipment Repair and Maintenance5370 - Special Operations Materials and Supplies5371 - EMS Materials and Supplies

54XX - Contracted Services5400 - Computer Support5401 - Consulting/Professional Services

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5402 - General Legal5403 - Specialized Legal5404 - Audit Fees5405 - Payroll Processing Fees5406 - Credit Card Fees5407 - Contract Labor5408 - Recruiting Fees5409 - Drug Testing5410 - Storage5411 - Election Expense5412 - Property Tax Administration5415 - Interlocal Agreements*5416 - Private Security5420 - Park and Pathway Maintenance5421 - Lake Maintenance5422 - Pest Control5423 - Tree Removal5424 - Forest Management5425 - Sign Maintenance5426 - Waterway Operations Maintenance5427 - Restroom Cleaning5428 - Electrical Repairs and Maintenance5429 - Softscape Maintenance5440 - Streetlight Maintenance5441 - Streetscape Maintenance5442 - Solid Waste Services5450 - Covenant Maintenance5451 - Covenant Access Fees5460 - Trolleys5461 - Water Taxis5480 - Medical Support Services5470 - Website5471 - Video Production5472 - Destination Marketing (Media)5473 - Destination Marketing (Public Relations)5474 - Destination Marketing (Production)5475 - Visitor Services5499 - Other Contracted Services

55XX - Maintenance Expense5519 - Parks Maintenance5520 - Pathway Maintenance5521 - Lake Maintenance5522 - Wildlife Management5523 - Landscaping5524 - Turf Maintenance and Irrigation5525 - Sign Maintenance5526 - Waterway Operations Maintenance5540 - Streetlight Maintenance5599 - Other Maintenance

56XX - Program Expenses5600 - Aquatic Programs*5601 - Athletic Programs - Sports*5602 - Athletic Programs - Races*5603 - Recreation Programs*5605 - Other Programs*5610 - CVB Event Production*5611 - CVB Event Advertising*5612 - CVB Event Public Safety*5613 - Other Events*5620 - Waterway Marketing5621 - International Marketing

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5622 - Cooperative Marketing5623 - Meeting Planners5624 - Group Sales5640 - I-45 Beautification5641 - Waterway Square Song Programming5642 - Seasonal Lighting5650 - Community Revitalization

57XX - Public Relations5700 - Community & Public Relations5701 - Training5702 - Specialty/Promotional Supplies5703 - Annual Report5704 - Advertising5705 - Governmental Representation & Strategic Partnerships5706 - Fire Investigation5707 - The Woodlands Guides5708 - Newsletters5709 - Market Research

58XX - Administrative Expense5800 - Supplies5801 - Postage & Delivery5802 - Dues & Subscriptions5803 - Printing5804 - Mileage Reimbursement5805 - Bank Fees5806 - EDZ Admin5807 - Ad Valorem Taxes5808 - Insurance5809 - Other Meetings5899 - Other Admin

6XXX - Debt Service6000 - Principal Expense*6010 - Interest Expense*

7XXX - Other Expenditures7000 - Transition7010 - Regional Participation Agreements7011 - EDZ Project Payments7020 - Funding Requests7030 - Carlton Woods Assoc Service Fee7031 - Carlton Woods Creekside Service Fee7032 - Lake Woodlands User Fee7033 - Village Association Contributions7040 - Uncollectible Taxes7050 - Other Financing Uses7900 - Contingency

8XXX - Depreciation8000 - Depreciation*

88XX - Transfers Out8800 - Transfer Out*

9XXX - Capital Outlay9000 - Capital Outlay*

16 - 7

Type Groups Type Codes

10XX - Capital ProjectsLaw Enforcement Capital

1001 - MCSO Vehicles1002 - MCSO Equipment

Furniture, Fixtures & Equipment1003 - Office Equipment1004 - Ambassador Equipment1005 - Kayaks1006 - Holiday Decorations1007 - Firefighting Tools and Equipment (WFD)1008 - Protective Clothing (WFD)1009 - Special Technical Rescue Equipment (WFD)1010 - Portable Radios (WFD)1011 - Signal Changing Devices (WFD)1012 - Firefighter Rescue Escape Device (WFD)1013 - Wellness and Fitness Equipment (WFD)1014 - Station Furniture (WFD)1015 - Hazardous Materials Equipment (WFD)1016 - Training Tools and Equipment (WFD)

Specialty Equipment1017 - SVE Groundwater System (WFD)

Information Technology1018 - Neighborhood Services Software1019 - Desktop and Laptop Computers1020 - Mobile Data Computers1021 - Printers1022 - Network Servers1023 - GIS Implementation1024 - Network Management Software1025 - Storage Area Network Expansion1026 - Wireless Technology1027 - ESRI Software1028 - Fixed Asset Tracking1029 - Heat Licenses1030 - Software Upgrades1031 - Desktop and Laptop Computers (WFD)1032 - Printers (WFD)1033 - Mobile Data Terminals (WFD)1034 - Network Servers (WFD)1035 - Wireless Technology (WFD)1036 - Zentron Radio Controller (WFD)1037 - WAN Upgrade (WFD)1038 - EOC Equipment (WFD)1039 - Call Recorder (WFD)1040 - Computer Aided Dispatch (WFD)

Leasehold Improvements1041 - 2201 Lake Woodlands1042 - 10001 Woodloch Forest

Pathway Improvements1043 - Pathway Replacement (Systemwide)

Park Improvements1044 - Electrical Boxes (Town Green)1045 - Skateboard Deterrents (Town Green)1046 - Park Equipment (Waterway Square)1047 - Security Cameras (Alden Bridge, Forestgate, Lakeside, Cranebrook)1049 - Park Rules/ID Signs (Creekside, Forestlake, Kirkpatrick Glen, Spindle Tree)1050 - Picnic Area Improvements (Northshore Park)1051 - Picnic Areas (May Valley, Tupelo, Timarron)1052 - Community Garden (New Garden)

Athletic Facilities Improvements1053 - Fence and Lights (Lakeside)

CONSOLIDATED CHART OF ACCOUNTS(Types)

16 - 8



1054 - Tennis Court Resurfacing (Bear Branch, Sundance)Aquatics Facilities Improvements

1055 - Equipment, Pumps, Filters (All Pools)1056 - Exterior Door Replacement (Cranebrook, Forestgate, Harper's Landing)1057 - Pool Deck Refurbishment (Shadowbend)1059 - Security System Upgrade (Rob Fleming)

Recreation Center Improvements1060 - Painting (Recreation Center)

Waterway Improvements1061 - Cameras (Waterway)

Fire Station Improvements1062 - Painting (Stations #2 and #4)

Park Development1063 - New Park Development (TWA Areas)

Pathway Development1064 - New Pathway Development (TWA Areas)1065 - New Pathways (WCOA Areas)

Fire Station Development1066 - Fire Station #7 (Creekside)

30XX - Recreation Programs (Aquatics)3000 - Hurricane Swim Team3001 - Rip Tide Swim Team3002 - Waves Swim Team3099 - Other

31XX - Recreation Program (Athletic)3100 - Basketball3101 - Flag Football3102 - Inline Hockey3103 - Soccer3104 - Softball3105 - Tennis3199 - Other

32XX - Recreation Programs (Races)3200 - Muddy Fest3201 - Spring Fever3202 - Ten for Texas3203 - Triathlon

33XX - Recreation Programs (Recreation)3300 - Arts in the Park3301 - Boat House3302 - Concerts in the Park3303 - Daddy Daughter Dinner Dance3304 - Day Camps3305 - Family Camp Outs3306 - Family Holiday Events3307 - Family Special Events3308 - Fitness3309 - Gorilla Hole3310 - Haunting3311 - Pre-school Programs3312 - Teen Programs3313 - Teen Talent Show3314 - Waterway Programs3399 - Other

34XX to 35XX - Other Programs3400 - Adopt-A-Path3401 - Community Involvement3402 - Earth Day3403 - TBD3404 - Fire and Life Safety Education3405 - Holiday Lighting Contest

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3406 - Hurricane Preparedness3407 - Landscaping Solutions3408 - Mosquito Awareness3409 - National Night Out3410 - Recycle, HHW, Solid Waste3411 - Teleworks3412 - Volunteer Appreciation Event3413 - Walk-to-School3414 - Watch Programs3500 - Ctr for Houston's Future3501 - GHP Opportunity Houston3502 - Leadership Montgomery County3503 - Park Openings & Dedications3504 - Public Safety Heroes3599 - Misc

36X1 - Pool Revenue3601 - Guest Fees - Pool3611 - Memberships - Pool3621 - Rental - Pool3631 - Concessions - Pool

36XX - Recreation Revenue3602 - Guest Fees - WRC3612 - Memberships - WRC3620 - Rental - Boat House3622 - Rental - Facility3623 - Rental - Field3624 - Rental - Pavilion3630 - Concessions - Boat House3632 - Concessionaire Contracts

37XX - Delinquent Assessments3700 - FY2000 Delinquent Assessments3701 - FY2001 Delinquent Assessments3702 - FY2002 Delinquent Assessments3703 - FY2003 Delinquent Assessments3704 - FY2004 Delinquent Assessments3705 - FY2005 Delinquent Assessments3706 - FY2006 Delinquent Assessments3707 - FY2007 Delinquent Assessments3708 - FY2008 Delinquent Assessments3709 - FY2009 Delinquent Assessments

40XX - CVB Events4001 - Red, Hot & Blue4002 - Lighting of the Doves4003 - Ice Rink4004 - Winter Wonderland4005 - iWOW4006 - Waterway

41XX - Other Events4101 - Arbor Day4102 - Children's Festival4103 - Houston Symphony4104 - Run Thru the Woods4105 - South County Fourth of July Parade4106 - Taste of the Town4107 - Wildflower Festival4108 - Wine Week4109 - Woodlands Waterway Arts Festival

50XX - Interlocal Contracts5001 - City of Oak Ridge North5002 - City of Shenandoah5010 - Constable Pct 3 Clerk

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5011 - Constable Pct 3 Warrant Officer5020 - Harris County Constable Personnel5030 - JP Pct 3 Clerk5040 - MCSO Personnel5041 - MCSO Overtime Programs5042 - MCSO Vehicle Fuel

55XX - Other Contracted Services5500 - SMC EDP5501 - Greater Houston Partnership5502 - Planning and Development Committee5503 - Public Facilities Admin Committee5504 - Ad Hoc Committees

60XX - Bonded Debt6001 - LT Debt - 2001 Bonds - Convention Center (TWT)6002 - LT Debt - 2009 Bonds - Regional Participation (TWT)

65XX - Other Debt6501 - Note Payable - Line of Credit (TWA)6502 - Note Payable - 2001/2002 Capital (WCSC)6503 - Note Payable - 2001/2002 Capital (WRC)6504 - Note Payable - 2001/2002 Capital (WFD)6505 - Note Payable - 2004/2005 Capital ( WFD)6506 - Note Payable - 2007 Capital (WFD)6507 - Note Payable - Fire Station #5 & Capital (WFD)6508 - Note Payable - Fire Station #6 & Emergency Training Facility (WFD)6509 - Note Payable - Fire Station #7 (WFD)

70XX - Assets7001 - Furniture, Fixtures, and Equipment (5-10 years)7002 - Specialty Equipment and Vehicles (10-15 years)7003 - Signage (7-20 years)7004 - Leasehold Improvements (lease term)7005 - Pathways (20 years)7006 - Parks (componentize/20-30 years)7007 - Buildings and Parking Garages (componentize/20-40 years)7008 - Infrastructure (20-40 years)7009 - Intangible Assets (useful life)7010 - Land and Easements (non-depreciable)7011 - Sculpture and Art (non-depreciable)7012 - Construction-in-Progress (non-depreciable)

8XXX - Transfers8010 - Transfer - Capital Projects8020 - Transfer - Capital Reserve8030 - Transfer - New Development Capital8040 - Transfer - Debt Proceeds8050 - Transfer - Hotel Occupancy Tax8060 - Transfer - Sales Tax8070 - Transfer - Property Tax8080 - Transfer - The Woodlands CVB8090 - Transfer - The Woodlands Fire Dept8099 - Transfer - Other

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CONSOLIDATED CHART OF ACCOUNTS(Restrictions)

Restriction Code

10 - Undesignated20 - Long-term Receivables30 - Designated: EDZ Projects31 - Designated: Capital Projects32 - Designated: Capital Reserves33 - Designated: Operating Reserves34 - Designated: Economic Development35 - Designated: The Woodlands CVB36 - Designated: The Woodlands Fire Dept40 - Reserved: Debt Service

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consolidated chart of accounts - official website

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