Accounting Coding Changes for Major Department/Agency Reorganization

SUBJECT: ACCOUNTING CODING CHANGES FOR MAJOR DEPARTMENT/AGENCY REORGANIZATION NUMBER:
F.1.
DEPARTMENTS & DISTRICTS AFFECTED: ALL DEPARTMENTS, AGENCIES, AND DISTRICTS GOVERNED BY THE BOARD OF SUPERVISORS
EFFECTIVE: 10/01/94 Revised: 05/00
 signed
_________________________________ David E. Sundstrom, Auditor-Controller
1. POLICY
When major department/agency reorganizations take place, it is the responsibility of the department/agency involved to oversee the reorganization process and make certain that all of the necessary tasks are completed on schedule.
1.1 Purpose
To provide guidelines for major department/agency reorganizations where agency account codes are impacted and changes in agency account codes are required.
1.2 Authority
Board of Supervisors' Resolution No. 82-162 dated February 2, 1982 authorizes the Auditor-Controller to prescribe the accounting policies for all offices, departments, and institutions under the control of the Board of Supervisors.
1.3 Definition
1.3.1 Major Agency Reorganization
A "major agency reorganization" is defined as a reorganization at the department/agency level that involves a consolidation or separation of departments/agencies which impact the existing agency account codes being used, as well as possibly other coding. Major reorganizations normally require approval of the Board of Supervisors (Board) and must be reviewed and approved by the County Executive Office (CEO) before being submitted to the Board. Major reorganizations should be coordinated with the annual budget process. A "minor reorganization" is defined as an internal reorganization within a department/agency at the organization level, and does not impact the existing agency account codes being used.
1.3.2 Advantage Financial System (AFNS)
AFNS is the County's corporate financial and purchasing system.
1.3.3 Advantage Human Resources System (AHRS)
AHRS is the County's personnel and payroll system.
1.3.4 CAPS
CAPS is the umbrella acronym for the County Accounting and Personnel System comprised of the AFNS and AHRS systems.
1.4 Responsibilities
1.4.1 Coordination Meeting
For a major reorganization, the department/agency involved should set up a coordination meeting as soon as possible with the AFNS operational areas that might be affected as follows:
  • County Executive Office (CEO):
    • County Budget Office
    • Purchasing
  • Auditor-Controller (A/C):
    • CAPS Systems Administration
    • Revenue & Budget Unit
    • General Ledger Unit
    • Claims Section
    • Systems (if the department/agency is a job cost user)
    • Tax Unit (if the department/agency receives property tax revenue)
    • Agency Accounting Unit (if applicable)
1.4.2 Human Resources
In addition, if Human Resources is affected by the reorganization, include the following AHRS operational units:
  • CEO/Human Resources - Records
  • A/C - Payroll
  • A/C - Systems
2. PROCEDURE
Before the transfer of expense budget and revenue budget data, expenditures, revenues, encumbrances, balance sheet account balances, and positions/employees can take place, the appropriate chart of accounts tables and payroll master tables must be updated for the new agency codes, organization codes, activity codes, etc. in AFNS and AHRS. Departmental/agency systems that interface with CAPS may need to be revised to reflect new account codes resulting from the reorganization. Examples of such systems might be payroll feeder systems, JV/PV interface files, etc.
3. GUIDELINES
The following provides some general guidelines and contacts for coordination of the reorganization process.
3.1 Expense Budget and Revenue Budget Amounts
3.1.1 Contacts
A/C General Ledger Manager A/C General Ledger Supervisor
3.1.2 How Accomplished
The General Ledger Unit will enter online Expense Budget (EB) or Revenue Budget (RB) documents to transfer current fiscal year appropriations and estimated revenue balances to the new account coding. Generally, these transfers will require an Agenda Item Transmittal (AIT) for approval by the Board. The department/agency involved in the reorganization will be responsible for providing the necessary information in the AIT or on Expense Budget Transfer of Revenue Budget Transfer forms in the format needed for data entry.
3.2 Current Year Open Purchase Requisition (RX) and Stock Requisition (SR) Documents
3.2.1 Contacts
CEO/Purchasing Manager CEO/CAPS - EPS/ICS Control
3.2.2 How Accomplished
The department/agency will be responsible for entering online RX and SR modifications to its open purchase and stock requisitions to change the account coding.
3.3 Current Year Open EPS Purchase Orders (PC and PG Documents)
3.3.1 Contacts
CEO/Purchasing Manager CEO/CAPS - EPS/ICS Control
3.3.2 How Accomplished
For current year Centralized Purchase Orders (PC) and Price Agreement Orders (PG) originally created online by the department/agency that is being reorganized, the department/agency will be responsible for entering PC and PG modifications to revise the account coding to the new coding.
3.4 Current Year Open Contract Encumbrances (PO Documents)
3.4.1 Contacts
Central A/C Contract Processing:
  • A/C Claims Manager
  • A/C Non-PO Claims Unit Supervisor
Decentralized Contract Processing:
  • A/C Agency Accounting Manager
3.4.2 How Accomplished
Central A/C Contract Processing: For current year contract encumbrances (PO documents), the Non-PO Claims Unit will enter online PO modifications to revise the old coding to the new coding. The department/agency involved in the reorganization will be responsible for providing the necessary information to the Non-PO Claims Unit in a format required by the Non-PO Claims Unit. Decentralized Contract Processing: For current year contract encumbrances, the A/C Agency Accounting Unit will enter online PO modifications to revise the old coding to the new coding.
3.5 Prior Year Open Purchase Requisitions (RX), Stock Requisitions (SR), EPS Purchase Orders (PC, PG), and Contract Encumbrances (PO)
3.5.1 Contacts
CEO/Purchasing Manager CEO/CAPS - EPS/ICS Control A/C Claims Manager (for contract encumbrances) A/C Non-PO Claims Unit Supervisor (for contract encumbrances) A/C Agency Accounting Unit (if applicable) (for contract encumbrances)
3.5.2 How Accomplished
For prior year open purchase requisitions (RX), stock requisitions (SR), EPS purchase orders (PC, PG), and contract encumbrances (PO), there are only two options available:
  1. Leave the prior year documents as they are and process them in the normal way against the old coding.
  2. Modify the documents to zero or cancel the documents, whichever is appropriate, and re-enter them in the current year with the new coding as new requisitions, purchase orders, and contract encumbrances.
3.6 YTD Expenditure Balances, Revenue Balances, and Balance Sheet Account Balances
3.6.1 Contacts
A/C General Ledger Manager A/C General Ledger Supervisor A/C Agency Accounting Unit (if applicable)
3.6.2 How Accomplished
The department/agency involved in the reorganization will be responsible for preparing journal voucher forms to transfer the year-to-date actual expenditure, revenue, or balance sheet account balances to the new account coding. The journal voucher forms will be submitted to the General Ledger Unit for review and entry to AFNS.
3.7 Account Code Changes Necessary for Various Service Billings
3.7.1 Contacts
CEO/CIO A/C PFRD Accounting Manager Sheriff/Communications
3.7.2 How Accomplished
The department/agency involved in the reorganization will be responsible for contacting the service provider Agency Accounting Unit or appropriate contact and notifying it of the account coding changes that will affect the various service billings. The service billings include:
  • Equipment Billing
    • Pool Vehicles - PFRD
    • Assigned Vehicles - PFRD
  • CUTS Billing
    • Utilities - PFRD
    • Telephones - CEO/CIO
  • Job Billing
    • Data Systems - CEO/CIO
    • Facilities Operations - PFRD
    • Communications - Sheriff/Communications
    • Architect & Engineering Services - PFRD
  • OCTNET Billing - CEO/CIO
3.8 Account Code Changes Necessary for Various Service Billings
3.8.1 Contacts
Department/Agency Human Resources Section CEO/Human Resources - Records A/C - Central Payroll A/C - Systems/CAPS Labor Distribution A/C - CAPS Systems Administration
3.8.2 How Accomplished
The department/agency involved in the reorganization will be responsible for contacting its human resources section, CEO/Human Resources, A/C Central Payroll, A/C Systems and A/C CAPS Administration, notifying them of its intent to reorganize. This will allow all of the above parties to assist in coordinating and determining the appropriate updates to the AHRS employee and position database, to the AHRS reference tables, and to the operating procedure documentation required to implement the reorganization.
3.9 Expense and Revenue Budget Impact (AFNS/Advanced Budget Preparation)
3.9.1 Contacts
CEO/ County Budget Office Manager CEO/Budget System Administrator
3.9.2 How Accomplished
The department/agency involved in the reorganization will notify the CEO County Budget Office of its intent to reorganize. Once determinations are made as to where prior budget amounts will reside, a realignment transaction (RN) can be processed. If the reorganization involves a change of activity code(s), the CEO Budget System Administrator will make the change to the ACTV table and work with A/C Systems staff to ensure that all changes in organization codes, budget levels, and activity codes are appropriately implemented.
3.10 Job Cost Master Table Changes
3.10.1 Contacts
A/C Systems/Cost A/C Agency Accounting Unit (if applicable)
3.10.2 How Accomplished
The department/agency involved in the reorganization will notify the A/C Systems cost team of its intent to reorganize. Once a determination of impact to the Job System is made, A/C Systems will assist the department/agency in updating the appropriate Job Master Tables as needed.
Back to Top