Orleans Levee District
Operating Code Descriptions

The contractual services category includes all services provided to the District by persons or companies outside of the Agency. Primarily these serves fall in the maintenance or repair category (i.e., technical and mechanical services, maintenance for autos and trucks, etc.). However, other costs, such as rental, utilities, and insurance are also included.

This category includes all costs incurred in the purchase of tangible property. The property must have a useful life longer than a year, and have a value of $250 or more. Equipment items purchased for the Enterprise Funds are capitalized as Fixed Assets so as to provide the basis for annual depreciation expense for measurement of operations on the income statement.

This category is the informal cost accounting system for maintenance and up-keep of the District's property and equipment and specialized services performed by personnel within the Agency. The funding for these costs are in the Personal Services and Materials & Supplies expenditure categories of those departments rendering maintenance/repair services. The cost accounting system accumulates the costs of various maintenance /repair services as performed and distributes same to the departments receiving such service. Although no actual cash outlays are made through in-house services, the costs of such services must be stated to obtain a true accounting of the total expense incurred in the operations of each department.

All materials and supplies used for operations are recorded in this category. Supplies are either purchased directly for a department or drawn from inventory upon request of a department.

This category includes charges incurred by the various departments which cannot be appropriately classified into any of the other account code classes.

The personal services category records salaries paid to all employees including overtime due to emergencies, training, seasonal work, unemployment compensation benefits paid, the District's share of FICA tax, Medicare tax, Louisiana State Employees Retirement System contributions, group hospitalization and life insurance premiums.

This category includes all services provided to the District by persons or companies outside of the Agency. Professional services include the various disciplines of legal, accounting, medical, financial, geological, appraisers, public relations, etc. which provide services not available through the Agency's recruitment of Civil Service personnel.

This category includes all costs incurred by staff, board members and others so authorized while traveling on official business of the District.