State Audit Training - GA Department of Audits · State Audit Training September 23, 2020. Tyler Reinagel, Ph.D. Director of Planning and Research Georgia Department of Community

State Audit Training

September 23, 2020

Tyler Reinagel, Ph.D.

Director of Planning and ResearchGeorgia Department of Community Affairs

[email protected]

BackgroundUCOA History and Function

Learning Objectives

- At the end of this session, you should be able to:- Recall recent updates to the Uniform Chart of Accounts

(UCOA) for local governments - Discuss accounting for TSPLOST1 and TSPLOST2

Revenue- Discuss Report of Local Government Finance (RLGF)

implications and updates

1997

2001

1998 2013

History of UCOA in Georgia

First fiscal year for which local governments were

expected to have adopted and implemented the UCOA for standardized accounting

and reporting across all Georgia cities, counties, and consolidated governments

Third Edition of UCOA adopted by

DCA Board in December

First Edition of the Uniform Chart of

Accounts adopted by the DCA Board

in December

Genera Assembly passes HB491 – “Local Government

Uniform Chart of Accounts and Reporting Act” – calling for development of UCOA by

DCA

2019-2020

DCA launches feedback session and

working group to update Fourth Edition,

adopted by DCA Board in May 2020

• Feedback and recommendations were solicited from local government finance stakeholders throughout 2019 and representatives from DCA, DOAA, GMA, ACCG, and CVIOG convened at the Department of Community Affairs in November 2019 to review and recommend updates for the Fourth Edition of the Uniform Chart of Accounts. Upon review by the State Auditor, the Board of Community Affairs approved recommended updates in May 2020.

UCOA Fourth Edition Update

• UCOA Updates• Terminology Changes• Removed Account Classifications• New “Sub-Accounts”• New Account• Restructuring of Alcoholic Beverage Fund

Classifications• Restructuring of “Drug Courts” to Broader

“Accountability Courts”• LOST (Account 31.3100) Reporting Specification

• RLGF Implications and Updates• Questions and Discussion

Outline of UCOA Fourth Edition Update Webinar

Primer on UCOA Structure

Fund Codes

Statement of Position

Description Fund Department(Optional)

Fund andActivity

AccountClass

Statement of Position Accounts,Revenue Sources, andExpenditure Objects

Statement of Position—Assets and Deferred Outflows of Resources

Current Assets 11 1000–4999

Non‐current Assets 11 5000–5999

Restricted Assets 11 6000–6999

Capital Assets 11 7000–7999

Other Assets 11 8000–8999

Deferred Outflows of Resources 11 9000–9999

Statement of Position


Fund andActivity

Account Class Statement of PositionAccounts, Revenue Sources, and Expenditure Objects

Statement of Position—Liabilities and Deferred Inflows of ResourcesCurrent Liabilities 12 1000–4999

Non‐current Liabilities 12 5000–6999Liabilities Payable from

Restricted Assets12 7000–8999

Deferred Inflows of Resources 12 9000–9999

Statement of Position—EquitiesNet Position 13 3000–3999Fund Balance 13 5100–5999

Inflows/Revenues


Fund andActivity

AccountClass

Statement of PositionAccounts, Revenue Sources, and Expenditure Objects

Inflows of Resources (Revenues)Taxes XX 31 1000–9999

Licenses and Permits XX 32 1000–9999

Intergovernmental XX 33 1000–9999

Charges for Services XX 34 1000–9999

Fines and Forfeitures XX 35 1000–9999

Investment Income XX 36 1000–9999

Contributions and Donations XX 37 1000–9999

Miscellaneous XX 38 1000–9999

Other Financing Sources XX 39 1000–9999

FunctionsDescription Fund Department

(Optional)Fund andActivity

AccountClass


Function General Government XX 1000

Judicial XX 2000

Public Safety XX 3000

Public Works XX 4000

Health andWelfare XX 5000

Culture/Recreation XX 6000

Housing and Development XX 7000

Debt Service XX 8000

Other Financing Uses XX 9000

Expenditures/ExpensesDescription Fund Department

(Optional)Fund andActivity

AccountClass


Expenditures/ExpensesPersonal Services and Employee

Benefits51 1000–9999

Purchased/Contracted Services 52 1000–9999

Supplies 53 1000–9999

Capital Outlays 54 1000–9999

Interfund/InterdepartmentalCharges

55 1000–9999

Depreciation and Amortization 56 1000–9999

Other Costs 57 1000–9999

Debt Service 58 1000–9999

Other Financing Uses 61 1000–9999

Example I

Balance Sheet

The government accounts for pre‐paid items in the electric utility fund

Fund Function Activity Department Account Class

Balance Sheet Account, Revenue Source, and Expenditure Object

510 N/A N/A N/A 11 3800510‐11‐3800 (No function, activity, or department)

510 Electric Enterprise Fund11 Assets

3800 Pre‐Paid Items

Example IIRevenue

The government receives revenue from the Local Option Sales Tax (LOST)

Fund Function Activity Department Account Class

Balance Sheet Account, Revenue Source, and Expenditure Object

100 N/A N/A Optional 31 3100100‐31‐3100 (No function or activity for revenue; department is optional)

100 General Fund31 Tax Revenue

3100 Local Option Sales Tax (LOST)

Example IIIExpenditure

The government pays the salary of the code enforcement director

Fund Function Activity Department Account Class Balance Sheet Account, Revenue Source, and Expenditure Object

100 7 420 Optional 51 1100100‐7‐420‐51‐1100 (Department is optional)

100 General Fund7 Planning and Zoning

420 Code Enforcement51 Personal Services and Employee Benefits

1100 Regular Employees

Terminology Changes

Previous Terminology New Terminology Affected Account(s)

“Gas” “Natural Gas” Fund 515

Inflow Account 31.1730

Function and Activity Account 4700

Function and Activity Account 7250 (“Natural Gas Inspection”)

Object Classification 53.1520


“Sewage” “Sanitation” Inflow Account 31.1740

“Telecommunication” “Telecommunication(Broadband)” Fund 570



Object Classification 53.1540

“Pistol Permit”“Weapons Carry

License/Concealed Carry License”



“Highways and Streets”

“Roads, Streets, and Bridges” Function and Activity Account 4200

Function and Activity Account 4210“Sanitation and

Wastewater” “Wastewater” Function and Activity Account 4300,4310

“Economic development and

assistance”

“Economic Development and

Resources”Function and Activity Account 7500


“Economic Opportunity”

“Economic Opportunity and

Programs”Function and Activity Account 7600

Removed AccountClassifications

Removed Account ClassificationsClassification Title Account Number(s)

“Local Option Income Taxes”Inflow Account 31.5000

(and Individual/31.5100, Corporate/31.5200sub-accounts)

“Local Option Income” (sub-account of “Penalties and Interest on

Delinquent Taxes”)Inflow Account 31.9300

“Logging Permits” (sub-account of “Business Licenses”) Inflow Account 32.1230

“Homeowner Tax Relief Grants” (sub-account of “State Government PILOT”) Inflow Account 33.5100

New Sub-AccountNumbers and Titles

Interest Revenues – Account 36.1000

Account Number Account Title

36.1000 Interest Revenues

Sub-AccountNumber Sub-Account Title

36.1100* SPLOST Fund Interest Revenue

36.1200* TSPLOST 1 (Regional/Multi-County) Fund Interest Revenue

36.1300* TSPLOST 2 (Single-County/County-Specific) Fund Interest Revenue

36.1400* Other Interest Revenue

General Property Taxes – 31.1000


31.1000 General Property Taxes

Sub-AccountNumber Sub-Account Title Sub-Account Description

31.1314*

TAVT Administrative Fee Withholding (1%)(County/Consolidated Only)

(O.C.G.A. 48-5C-1) “An amount to be retained by the tag agent not to exceed 1 percent of the total amount otherwise required to be remitted under this subparagraph to defray the cost of administration”

31.1316* Alternative Ad Valorem Tax (AAVT)

(O.C.G.A. 48-5C-1) Ad valorem tax fee revenue from vehicles and trailers registered through IRP and not subject to TAVT (Account 31.1315)*AAVT Account 31.1316 was previously included in RLGF submission form, but not in UCOA

General Sales/Use Taxes – 31.3000


31.3000 General Sales and Use TaxesSub-Account

Number Sub-Account Title Sub-Account Description

31.3400 TSPLOST 1 –Regional/Multi-County

“Levied pursuant to the Transportation Investment Act of2010 for public transportation projects within the districtand subject to voter approval (O.C.G.A. 48-8-244)”

31.3500* TSPLOST 2 –Single-County/County-Specific

“Levied pursuant to the Transportation Funding Act of 2015 for public transportation projects within a single county and subject to voter approval (O.C.G.A. 48-8-261)”

Selective Sales/Use Taxes – 31.4000


31.4000 Selective Sales and Use Taxes


31.4600* Consumer Fireworks Excise Tax (5%)

“Excise tax of 5% levied on the sale of consumer fireworks as defined in (OCGA §25-10-1) for the benefit of 911 systems”

Regulatory Fees – 32.3300AccountNumber Account Title

32.3300 Regulatory Fees


32.3300* Short-Term Vacation Rental (STVR) Application and Registration

Application, registration, license, and permit fees charged to owners of dwelling units utilized as short-term (30 days or less) vacation rental. This account should include any flat-rate or fee-based administrative charges, but should not include general sales and use or excise taxes collected on the rental unit (See classifications 31.3000 and/or 31.4100)

E-911 – Account 3800


3800 E-911

Sub-Account Number Sub-Account Title

3810* E-911 Emergency Dispatch

3820* E-911 Non-Emergency Dispatch

“Other” Classification – Penalties & Interest Inflow


32.4000 Penalties and Interest on Delinquent Licenses and Permits


32.4590* Other Penalties and Interest

“Other” Classification – OutflowsAccountNumber Account Title Sub-Account

Number Sub-Account Title

3400 Corrections 3490* “Other Corrections”

3500 Fire 3590* “Other Fire”

3600 Emergency Medical Services (EMS) 3690* “Other EMS”

4200 Roads, Streets, and Bridges 4290* “Other Roads, Streets, and Bridges”

4300 Wastewater 4390* “Other Wastewater”

4400 Water 4490* “Other Water”

4500 Solid Waste and Recycling 4590* “Other Solid Waste and Recycling”

5500 Community Services 5590* “Other Community Services”

6200 Parks 6290* “Other Parks”

6500 Libraries 6595* “Other Libraries”

7100 Conservation 7190* “Other Conservation”

7200 Protective Inspection 7290* “Other Protective Inspection”

7500 Economic Development & Resources 7590* “Other Economic Development & Resources”

7600 Economic Opportunity & Programs 7690* “Other Economic Opportunity & Programs”

New Fund: Stormwater (560)

New Account - Stormwater Fund

Classification Title Account Number(s) Classification Description

“Stormwater Fund” Fund 560 “Accounts for government-providedstormwater management infrastructure and services. Local governments should account for stormwaterinvestments and services under this fund number if administered as an enterprise (proprietary) fund.”

Restructured Alcoholic Beverage Fund Classifications

Why the change?

- Industry growth in communities across Georgia- Breweries- Wineries- Distilleries

- Need to reflect the diversity of activities and permits - Distinctions between types of beverage (beer/malt, wine and distilled

spirit/liquor)- On-site consumption versus retail sales

- Impacts on Inflow/Revenue Accounts (new sub-accounts)- Selective Sales and Use Tax (31.4000)- Business Licenses (32.1000)

Selective Sales & Use Taxes (31.4000)



Sub‐Account Number Sub‐Account Title

31.4200 Beer/Wine Alcoholic Beverage Excise(No longer “Alcoholic Beverage Excise”)

31.4250* Distilled Spirit Alcoholic Beverage Excise(Now distinguished from Beer/Wine)

31.4300 Mixed Drink Excise

Business Licenses – 32.1000 (Slide 1 of 2)Sub‐AccountNumber Sub‐Account Title Sub‐Account Description

32.1110 Beer – On‐Premise Consumption “Fees collected for the issuance of beer licenses authorizing thesale of beer for on‐site consumption”

32.1115* Beer – Retail Sales “Fees collected for the issuance of beer licenses authorizing theretail sale of beer”

32.1120 Wine – On‐Premise Consumption “Fees collected for the issuance of wine licenses authorizing thesale of wine for on‐site consumption”

32.1125* Wine – Retail Sales “Fees collected for the issuance of wine licenses authorizing the retail sale of wine”

32.1130 Liquor/Distilled Spirits – On‐Premise Consumption

“Fees collected for the issuance of distilled spirits licensesauthorizing the sale of distilled spirits for on‐site consumption”

32.1135* Liquor/Distilled Spirits – Retail Sales

“Fees collected for the issuance of distilled spirits licensesauthorizing the retail sale of distilled spirits”

Business Licenses – 32.1000 (Slide 2 of 2)Sub-Account

Number Sub-Account Title Sub-Account Description

32.1140 On-Premise Pouring License

(“Bar Card”)

“Fees collected for the issuance of distilled spirits licensesauthorizing the pouring of distilled spirits”

32.1150* Brew Pub “Fees collected for the issuance of licenses authorizing the pouring of beer brewed on-site for consumption on premises”

32.1160* Winery “Fees collected for the issuance of licenses authorizing the pouring of wine at a facility at which the wine is produced for consumption on

premises”32.1170* Special

Event/Catering“Fees collected for the issuance of licenses authorizing the pouring

of beer, wine, distilled spirits, or malt liquors for consumption on premise by special event or catering licensee”

32.1180* Distillery “Fees collected for the issuance of licenses authorizing the pouring of distilled spirits at a facility at which the distilled spirits are produced for

consumption on premises”

Restructured “Drug Courts” to “Accountability Courts”

By virtue of the design and structure of the Council of Accountability Court Judges of Georgia (https://www.gaaccountabilitycourts.org), references that had existing exclusively to “Drug Court” or “Drug Court Division” have been restructured to more appropriately identify “Accountability Courts” and the sub-divisions therein. This includes the addition of several sub-accounts in both the inflow and outflow classifications.

Inflow Account Number Inflow Account Title

35.1114 Accountability Courts

Inflow Sub-Account Number Inflow Sub-Account Title Inflow Sub-Account Citation

35.1115 Drug Court OCGA §15-1-15

35.1116 DUI Court OCGA §15-1-19

35.1117 Mental Health Court OCGA §15-1-16

35.1118 Veterans Court OCGA §15-1-17

35.1119 Family Court OCGA §15-11-70

Outflow Accounts (Account 2160)Outflow Sub-

AccountOutflow Sub-Account Title Outflow Sub-Account Description

2161 Drug Court “Expenditures incurred in hearing cases assigned to a drug court division which has been certified by the Judicial Council of Georgia pursuant to (OCGA 15-1-15)”

2162 DUI Court “Expenditures incurred in hearing cases assigned to a DUI court division which has been certified by the Judicial Council of Georgia pursuant to (OCGA 15-1-19)”

2163 Mental Health Court

“Expenditures incurred in hearing cases assigned to a Mental Health court division which has been certified by the Judicial Council of Georgia pursuant to (OCGA 15-1-

16)”2164 Veterans

Court“Expenditures incurred in hearing cases assigned to a Veterans court division which has been certified by the Judicial Council of Georgia pursuant to (OCGA 15-1-17)”

2165 Family Court “Expenditures incurred in hearing cases assigned to a Family Treatment court division which has been certified by the Judicial Council of Georgia pursuant to

(OCGA 15-11-70)”

LOST Reporting Clarification

LOST Mechanics

Vendor Collects Sales Tax

Vendor Remits Sales Tax

Collections to Georgia

Department of Revenue (DOR)

DOR Remits to local governments

based on distribution certificate

percentages

LOST – Frequently Asked Question

How should I report LOST?

Intergovernmental Revenue or Direct Tax Revenue

LOST – 31.3100

- LOST is a joint tax and should be reported as a tax by both counties and cities

- Definition has been updated (underlined and italicized):• “Levied on the purchase, sale, rental, storage, use, or

consumption of tangible personal property and related services and are subject to voter approval. LOST funds collected at the point of sale are remitted to Georgia Department of Revenue and subsequently distributed to local governments based on LOST distribution certificates. Despite DOR serving as the intermediary, these funds should be reported in account 31.3100 as LOST revenue, not as intergovernmental revenue. (Ga. Const., Art IX, §2, para 6; O.C.G.A. § 48-7-149, 48-8-3; Title 48, ch. 8, art. 2.)”

SPLOST – 31.3200

- SPLOST is a shared tax- Distributions from DOR go directly to the county or

consolidated government, and should be reported as tax revenue (31.3200)- SPLOST distributions should be held in the SPLOST Capital

Projects Fund (Fund 320)- Any transfer of funds from a county or consolidated

government to a municipal government in accordance with the SPLOST IGA should be reported as Expenditure/Activity Classification 4960

- Any distributions of SPLOST funds received by municipal governments in accordance with the SPLOST IGA should be reported as “Local Government Unit (Specify Unit) Shared Revenue” (33.7000)

GASB 84 – Fiduciary Activities

‐ Language was updated to reflect directives of GASB84 – references to “Agency Funds” have been updated to “Custodial Funds”‐ Impacts Fiduciary Fund 700 and Sub‐Account 710

GASB Statement 84 – Language Update

Additional Notes

MARTA – Additional Jurisdiction

- Funds with commonly used acronyms have had them added to Account Descriptions – LOST, SPLOST, HOST, TSPLOST, etc.

- MARTA Object Classification (31.1330) updated, defined as “Levied on MARTA• This should only be applied to Fulton, DeKalb, and Clayton Counties.”

(Clayton County joined MARTA in 2014 after UCOA Third Edition was released)

Accessing the UCOA Fourth Editionhttps://www.dca.ga.gov/local-government-assistance/research-surveys/uniform-chart-accounts-ucoa

Accessing the UCOA Fourth Editionhttps://www.dca.ga.gov/local-government-assistance/research-surveys/uniform-chart-accounts-ucoa

Implications on Report of Local Government Finances (RLGF)

UCOA 4th Edition - Impact on RLGF

- RLGF is due from every local government within six months of the conclusion of the jurisdiction’s fiscal year

- UCOA Updates will have impact on information being reported in the RLGF submission document

- Structure and organization will remain the same, changes are highlighted on subsequent slides

- Questions should be emailed to [email protected]

RLGF – Updates to Info & FY List

AccountNumber Account Title

31.1000 General Property Taxes

Sub-AccountNumber

Sub-Account Title Sub-Account Description

31.1314

TAVT Administrative Fee Withholding (1%) (County/Consolidated Only)

(O.C.G.A. 48-5C-1) “An amount to be retained by the tag agent not to exceed 1 percent of the total amount otherwise required to be remitted under this subparagraph to defray the cost of administration”

31.1316Alternative Ad Valorem Tax (AAVT)

(O.C.G.A. 48-5C-1) Ad valorem tax fee revenue from vehicles and trailed registered through IRP and not subject to TAVT (Account 31.1315)*AAVT Account 31.1316 was previously included in RLGF submission form, but not in UCOA


31.3000 General Sales and Use Taxes

Sub-AccountNumber

Sub-Account Title Sub-Account Description

31.3400 TSPLOST 1 –Regional/Multi-County

“Levied pursuant to the Transportation Investment Act of 2010 for publictransportation projects within the district and subject to voter approval (O.C.G.A. 48-8-

244)”31.3500* TSPLOST 2 – Single-

County/County-Specific“Levied pursuant to the Transportation Funding Act of 2015 for public transportation

projects within a single county and subject to voter approval (O.C.G.A. 48-8-261)”



Sub‐AccountNumber Sub‐Account Title

31.4200 Beer/Wine Alcoholic Beverage Excise

(No longer “Alcoholic Beverage Excise”)

31.4250* Distilled Spirit Alcoholic Beverage Excise

(Now distinguished from Beer/Wine)

31.4300 Mixed Drink Excise



Sub-AccountNumber

Sub-Account

Title

Sub-Account Description

31.4600* Consumer Fireworks

Excise Tax (5%)

“Excise tax of 5% levied on the sale of consumer fireworks as defined in

(OCGA §25-10-1) for the benefit of 911 systems”


32.1000 Business LicensesSub‐AccountNumber

Sub‐Account Title

32.1110 Beer – On‐Premise Consumption

32.1115* Beer – Retail Sales

32.1120 Wine – On‐Premise Consumption

32.1125* Wine – Retail Sales

32.1130 Liquor/Distilled Spirits – On‐Premise Consumption

32.1135* Liquor/Distilled Spirits

32.1140 On‐Premise Pouring License (formerly titled “Bar Card”)

32.1150* Brew Pub

32.1160* Winery

32.1170* Special Event/Catering

32.1180* Distillery


32.3300 Regulatory Fees

Sub‐AccountNumber Sub‐Account Title Sub‐Account Description

32.3300* Short‐Term Vacation Rental (STVR) Application and Registration

Application, registration, license, and permit fees charged to owners of dwelling units utilized as short‐term (30 days or less) vacation rental. This account should include any flat‐rate or fee‐based administrative charges, but should not include general sales and use or excise taxes collected on the rental unit


32.4000 Penalties and Interest on Delinquent Licenses and Permits

Sub‐AccountNumber Sub‐Account Title

32.4590* Other Penalties and Interest

Clarification of LOST/SPLOST Reporting

Terminology Changes


36.1000 Interest Revenues


36.1100* SPLOST Fund Interest Revenue

36.1200*TSPLOST 1 (Regional/Multi-County) Fund Interest Revenue

36.1300*TSPLOST 2 (Single-County/County-Specific) Fund Interest Revenue

36.1400* Other Interest Revenue

Terminology Changes

Outflow Sub-Account Number Outflow Sub-Account Title

2161 Drug Court2162 DUI Court2163 Mental Health Court2164 Veterans Court2165 Family Court

Outflow Account Number Outflow Account Title Outflow Account Description

2160 Accountability Courts “Expenditures incurred in hearing cases assigned to a drug court division which has been certified by the Judicial Council of Georgia pursuant to (OCGA 15-1-15)”

Terminology Changes

Terminology Changes

Terminology Changes

Terminology Changes

Accessing the FY2020 and Future RLGF Submission Document

RLGF Reminders

- RLGF is due from every local government within six months of the conclusion of the jurisdiction’s fiscal year

- COVID-Related EO Extensions discussed next

- RLGF submissions should be saved as the Excel document that is downloaded – not converted to PDF, Word, or other files

- RLGF submissions do not have to be audited - Updates can be made once an audit is complete, but

not submitting within the six-month window could jeopardize funding, loan eligibility, program designation, or other resources

- Completed documents should be emailed to [email protected] and a confirmation response will be sent

COVID-Related Reporting Extensions- As a result of Governor Kemp’s Public Health Emergency Declaration,

certain local governments and authorities have extensions on reporting requirements

- All jurisdictions that had a reporting deadline during the declared public health emergency or within 90 days of the expiration of the public health emergency receives a 90-day extension on Audit (DOAA) and RLGF (DCA) reporting (EO 04.23.20.02, pp 22-23)

- Current declaration expires October 10 (affecting all submissions due through January 10), any further extensions will be communicated directly to LG

- Affected jurisdictions have been notified of extension- Also applies to Hotel-Motel Excise Tax Reporting on same timeline

- Separate Communication

COVID-Related Reporting ExtensionsFiscalYear FYE Date Standard Audit/ RLGF

DeadlineCOVID‐19 Public Health Emergency EO

DeadlineAffected (/689)

2019 September 30 March 31, 2020 June 30, 2020 (Delinquent) 58

2019 October 31 April 30, 2020 July 31, 2020 (Delinquent) 2

2019 November 30 May 31, 2020 August 31, 2020 1

2019 December 31 June 30, 2020 Sept. 30, 2020 324

2020 January 31 July 31, 2020 October 31, 2020 1

2020 February 28/29 August 31, 2020 Nov. 30, 2020 2

2020 March 31 Sept. 30, 2020 December 31, 2020 2

2020 April 30 October 31, 2020 January 31, 2021 5

2020 May 31 Nov. 30, 2020 February 28, 2021 3

2020 June 30 Dec. 31, 2020 March 31, 2021 274*Any additional extensions of Public Health Emergency Declaration will be communicated directly to LG CEO, Manager/Administrator, and Finance Director **Where applicable, extension applies to Hotel‐Motel Excise Tax reporting

Final Notes

*This webinar does not address non-substantive changes, such as updating edition number references, updating release date information, or correcting typographical errors

Any inquiries regarding the Uniform Chart of Accounts for Local Governments in Georgia should be emailed to [email protected]

• Questions surrounding the document and administrative processes can be addressed, however the Department of Community Affairs may not provide direction on jurisdiction-specific accounting practices

Thanks!Any questions?

Tyler Reinagel, Ph.D.Director, Office of Planning and Research

[email protected]

Documents

State Audit Training - GA Department of Audits · State Audit Training September 23, 2020. Tyler Reinagel, Ph.D. Director of Planning and Research Georgia Department of Community