Chart of Accounts: The "Segment" Hierarchy

• Segment2 / Segment2Code (Department / Major Program): Represents the primary department or highest-level operational group (e.g., PUBLIC WORK & ENGINEERING SVCS, FINANCE, POLICE). Use this to group spending and revenue by overarching city departments.
• Segment3 / Segment3Code (Division / Cost Center): Represents a distinct division or functional area within the Segment 2 Department (e.g., INFR&MAINT/CIP within Public Works, or FINANCE/REVENUE COLLECTION within Finance).
• Segment4 / Segment4Code (Sub-Division / Activity): The most granular operational grouping. Tracks specific activities, locations, or micro-teams (e.g., BUILDING REGULATIONS, CASH MANAGEMENT, RECREATION COMPLEX). Often defaults to 0 or SUB-DIVISION if the division is not further broken down.
• Segment5 / Segment6: Reserved structural placeholders for future chart of account expansions. Currently uniformly empty across the datasets.
• Segment7 / Segment7Code (Funding Source / Grant): Identifies the specific origin of the funds or specific grant allocations tied to the ledger entry (e.g., WIA SYEP IN SCHOOL, SUMMER YOUTH DONATED FUNDS). Crucial for grant compliance and restricted fund reporting.
• Segment8 / Segment8Code (Functional Roll-Up): A macro-level categorization used for high-level civic reporting. Groups multiple departments into broader civic functions (e.g., PUBLIC WORKS, EXECUTIVE, LIBRARY).

General Ledger & Account Identifiers

• AccountDescription / AccountId: The human-readable name and primary numeric identifier for a specific ledger line item.
• AccountStatus: Indicates if the account is currently Active, Closed, or Inactive. Filter by "Active" for current fiscal year reporting.
• AccountType: Classifies the ledger line as Revenue (money in) or Expense (money out).
• FullAccount: The complete, concatenated accounting string that combines Fund, Segments, and Object codes into a single unique identifier for the specific ledger line.
• Fund / FundCode: The overarching financial bucket the money belongs to (e.g., GENERAL FUND, WASTEWATER, COMPENSATED ABSENCES). Municipalities are legally required to balance and track these independently.
• CharacterCode / CharacterCodeDescription: A macro-level categorization of what the transaction represents (e.g., SALARIES AND WAGES, USE OF MONEY&PROPRTY). Useful for high-level expense/revenue summaries.
• Object / ObjectCode: A granular classification of the specific good, service, or revenue type (e.g., P-ROLL BEN/Medicare Tax-ER Shr, INT & INVEST/Fiscal Agent).
• UniqueId: The absolute primary key for a row, typically combining fiscal year, fund, and account identifiers to prevent row duplication in the database.

Financial Metrics

• OriginalBudget: The baseline financial allocation approved by the city council at the start of the fiscal year.
• RevisedBudget: The active budget amount, which equals the OriginalBudget plus or minus any mid-year budgettrfsadjs (Budget Transfers and Adjustments).
• Actual: The real dollars that have been spent (for expenses) or received (for revenues) to date.
• AvailableBudget / Balance_Remaining: The mathematical difference between the RevisedBudget and the Actual amount. Indicates how much money is left to spend or how much revenue is still needed to meet targets.
• PercentReceived: For revenue accounts, the Actual divided by the RevisedBudget, showing progress toward revenue goals.

Temporal & Tracking Fields

• FiscalYear: The financial calendar year the data belongs to. (Note: Fiscal years often cross calendar years, e.g., July 1 to June 30).
• FiscalMonth / FiscalPeriod: The specific month or period within the fiscal year when the transactions were recorded.
• TransactionDate: For payroll and specific ledger entries, the exact date the funds were processed or checks were cut.
• Project / ProjectCode: Used to tag expenses and revenues to specific, often multi-year, initiatives (e.g., COSCO BUSAN/MARINA BAY TRAIL). If an expense is routine, this is usually marked UNKNOWN or 0.

Vendor & Entity Demographics

Primarily sourced from vendor datasets.

• VendorId / VendorName: Unique tracking number and registered name of the payee or entity.
• VendorType: Classifies the nature of the payee (e.g., STANDARD VENDOR for businesses, REFUND for citizens, EMPLOYEE REIMBURSEMENT).
• IsWomenOrMinorityBusinessEnterprise: A boolean flag tracking diversity metrics for city procurement and contracting goals.
• Employee: A boolean flag indicating if the vendor ID actually belongs to an internal staff member receiving a payout or reimbursement.
• City, State, Zip, WebAddress: Standard geographical and contact metadata for the entity.

Payroll & Compensation

Primarily sourced from payroll datasets.

• EmployeeId: Unique identifier for the staff member, separate from their name to ensure anonymity in aggregate reporting.
• BasePay: Standard salaried or hourly wages paid during the period.
• OvertimePay: Wages paid at a premium rate for hours worked beyond the standard schedule.
• OtherPay: Non-standard compensation (e.g., vacation payouts, stipends, uniform allowances).
• BenefitsAmount: The employer's monetary contribution toward the employee's fringe benefits (e.g., health insurance, Medicare tax, pension/PERS).
• TotalPay: The gross sum of Base, Overtime, and Other Pay.
• Position / PositionType: The specific job title (e.g., COMMUNICATIONS DISPATCHER I) and their employment classification (e.g., FULL TIME PERMANENT, PART-TIME GROUP III).
• ServiceStartDate / ServiceEndDate: Tracks the employee's tenure and active employment status with the organization.