05.05.070 Cost Classification.
(1) Within individual cost centers, costs and expenditures shall be separated according to cost classification, to be known as “object class” of cost. In classifying costs, at a minimum, costs shall be segregated into the following object classes:
(A) Personnel Costs: including salaries and wages, payroll taxes and fringe benefits.
(B) Office Expenses: including office supplies, postage, telephone, reproduction.
(C) Materials and Supplies: including operating supplies, materials, groceries, laundry.
(D) Travel and Transportation: including per diem/meals and lodging, airfare, mileage/vehicle rental, other travel costs.
(E) Training: including employee development, continuing education and community training.
(F) Equipment Costs: including equipment maintenance, minor equipment and tools, equipment leases and rentals.
(G) Facilities Costs: including facilities rent, utilities, operations and maintenance, janitorial, grounds maintenance, real property taxes.
(H) Fees and Services: including, Personal Services costs, Professional Services, Purchased Services, Licenses and Fees, Dues and Subscriptions, Other Fees.
(I) Pass through Costs: including capital expenditures (defined as items having an acquisition cost of $20,000 or more and an estimated useful life in excess of one year), land purchases.
(J) Construction Costs: including architects and engineers associated with construction.
(K) Individual Assistance Costs: including scholarships, energy assistance, welfare payments, down payment assistance, rental assistance, burial assistance.
(2) The CFO shall assign object class in sufficient detail to permit effective management accountability and financial analysis and shall be so assigned as to permit efficient summary of costs according to the major classifications listed under (1) above.
(3) All costs shall be allocated as determined by the CFO. [Res. 22-120, 2022.]