DMO Uniform System of Accounts (revised April 2012)

Standard Financial Reporting Practices for DMOs

1. Internal Financial Statement Formats
2. Chart of Accounts
3. Cost Allocation Procedures including direct and indirect reporting
Mike Mooney, Greater Phoenix CVB (Chair)
Nancy Goode, Greater Des Moines Convention & Visitors Bureau
Larry Henrichs, Visit Orlando
Gregory Pierce, Atlanta CVB
James E. Wallis, Indianapolis Convention & Visitors Association
Sajid Zuberi, Detroit Metro CVB
Mike Zumbaugh, Greater Lansing CVB
The Task Force met electronically several times in 2011 and 2012, reviewing and revising the standard
financial reporting processes for DMOs. Draft recommendations were presented to and approved by
DMAI's Board of Directors in April 2012. The attached is the result of the Task Forces efforts and
comprises the new Recommended DMO Uniform System of Accounts.
As a precursor to the original DMO Performance Reporting initiative, a subcommittee of DMAIs
Performance Management Team developed and issued standard financial reporting practices for
DMOs. The Recommended DMO Uniform System of Accounts was released in 2002 and comprised:
Establishing consistent reporting processes allowed DMOs to identify operational strengths and
weaknesses as well as to improve organizational efficiency and effectiveness.
The DMO Uniform System of Accounts was subsequently incorporated into various productivity ratios
and ROI formulas in DMAIs Standard DMO Performance Reporting: A Handbook for DMOs, published
in 2005. At that time, minor revisions were made.
In 2011, DMAI updated the Standard DMO Performance Reporting Handbook, including a chapter on
digital marketing metrics and an additional ROI formula. These updates necessitated a revision of the
DMO Uniform System of Accounts (USOA) in order to harmonize with the revised Handbook. This
process also afforded DMAI the opportunity to ensure the USOA also complied with any changes in
accounting rules and regulations since the last revision. A Task Force was created, comprised of the
following members:
STATEMENT OF FINANCIAL POSITION - BALANCE SHEET
(sample DMO data)
ASSETS
CURRENT ASSETS
Cash & Cash Equivalents 2,752,641
Investments 321,344
Accounts Receivable 1,218,684
Allowance for Doubtful Accounts (25,000) 1,193,684
Pre-Paid Expenses 278,903
Inventory 78,820
TOTAL CURRENT ASSETS 4,625,392
FIXED ASSETS
Furniture & Fixtures 1,061,044
Accumulated Depreciation (591,638) 469,406
Equipment & Leasehold Improvements 1,212,621
Accumulated Depreciation (678,219) 534,402
Land & Buildings 303,155
Accumulated Depreciation, Building (173,163) 129,992
TOTAL FIXED ASSETS 1,133,800
OTHER 266,776
TOTAL ASSETS 6,025,968
LIABILITIES
CURRENT LIABILITIES
Accounts Payable, Vendors 1,139,864
Accounts Payable, Personnel 230,398
Accounts Payable, Current Portion of Long Term Debt 109,135
Deferred Revenue 551,742
Accrued Expenses
TOTAL CURRENT LIABILITIES 2,031,139
LONG TERM LIABILITIES
Notes Payable
Equipment 400,165
Mortgage
Total Notes Payable 400,165
Accrued Expenses
TOTAL LONG TERM LIABILITIES 400,165
NET ASSETS
Unrestricted 1,191,429
Temporarily Restricted 1,186,409
Permanently Restricted 1,216,826
TOTAL NET ASSETS 3,594,664
TOTAL LIABILITIES & NET ASSETS 6,025,968
DMAI Suggested Uniform System of Accounts - Balance Sheet
STATEMENT OF ACTIVITIES BY LINE ITEM
(sample DMO data)
REVENUE
Public Sources
Room Tax (city, county, state/province, national) 3,547,485
Restaurant Tax 55,052
Car Rental Tax
General City Tax -
Other City Tax 61,789
Secondary City Funds 81,933
Tourism Improvement District (TID) Assessment
General County Tax -
General State/Province Tax 28,515
Donated Products & Services 4,496
Other -
Total Public Sources 3,779,270
Private Sources
Membership Dues 231,306
Advertising:
Print 116,003
Website 11,162
Cooperative 109,943 237,109
Promotional Participation 91,134
Event Hosting 48,847
Publication Sales 2,992
Merchandise Sales:
VIC 24,414
E-Commerce 2,022 26,436
Ticket Sales 35,134
Service Fees:
Housing 45,342
Registration 27,320
Registrar Assistance 31,178
Other - 103,840
Chamber of Commerce 1,315
Building Revenue -
Donated Products & Services 113,155
Investment Income 126,879
Other -
Total Private Sources 1,018,147
TOTAL REVENUE 4,797,417
Note: The suggested line items represent the basic reporting and tracking needs of a DMO. All may not be
required in a given circumstance, but these "macro" lines should correspond to G/L accounts that may have
more/less detail.
DMAI Suggested Uniform System of Accounts - Line Item Activities 3
EXPENSE
Personnel 1,767,370
Sales/Marketing/Promotion
Travel & Entertainment 235,999
Trade Show Participation 186,000
FAM Tours/Site Visits 41,208
Event Hosting:
Industry Sales/Marketing Events 50,000
Member/Community 10,000
Advertising
Print, radio, TV 1,723,675
online 150,000
Website 25,833
Merchandise, Giveaways 5,000
Merchandise, Resale 5,000
Sales Outsourcing 10,000
Local Tourism Grant Programs 44,000
Printed Collateral Materials 650,000
Ticket Sales 13,736
Research 50,000
Fulfillment 73,258
Donated Products & Services 117,651
Other 173,989
Total Marketing/Promotion 3,565,349
Administrative/General Operations
Accounting & Legal 82,416
Dues & Subscriptions 36,629
Bad Debt 4,578
Depreciation 73,259
Amortization 24,395
Insurance 75,000
Data Processing/Computer Expense 88,000
Rent 135,999
Bank Fees 16,789
Interest 13,736
Telecommunications 99,800
Postage 64,101
Photocopying 45,876
Maintenance Contracts 32,459
Other Equipment Rental/Contracts 36,629
Office Supplies 50,365
Repairs & Improvements 22,893
Miscellaneous 164,832
Total Administrative/General Operations 1,067,756
TOTAL EXPENSE 4,633,105
EXCESS REVENUE OVER EXPENSE 164,312
BEGIN NET ASSETS UNRESTRICTED BALANCE 1,171,449
END NET ASSETS UNRESTRICTED BALANCE 1,335,761
DMAI Suggested Uniform System of Accounts - Line Item Activities 4
DMO CHART OF ACCOUNTS
The elements in boldface would structure a bare-bones minimum requirement, similar to the Balance Sheet presentation.
ASSETS
Financial Statement Reference Grouping: Cash & Cash Equivalents
Account Account Name Description
1000 Business Checking General disbursement account at bank
1002 Payroll Checking Payroll impressed account
1003 Savings Account Interest bearing savings account
1004 Certificate of Deposits CDs with less than one year to maturity
Note: Every cash & equivalent classification should have its own account number for reporting

Financial Statement Reference Grouping: Investments
Account Account Name Description
1020 Certificate of Deposits CDs with one or more years to maturity
1025 Bonds
1030 Stocks
1050 Other Investments
Note: While the above allows for accurate reporting of investments and cash positions,
some DMOs may want to place individual investments into separate account numbers for reporting.
Note: The numbering for the below Chart of Accounts (COA) is presented as a suggested template. DMAI recognizes that many DMOs have existing
COAs that do not adhere to this numbering. While it is suggested that DMOs transition to this system when upgrading software, etc., DMAI also
recognizes that this may not always be practical.
This COA presents several very detailed account levels for internal tracking. DMAI recognizes and supports the use of external systems that can
also capture this level of financial detail, such as project management or point of sale systems. When such external systems are utilized, the COA
detail would not need to be as detailed as presented here, at the option of the DMO and its management.
The important element is to structure a DMO's systems so that business intelligence and monitoring can be accommodated with minimal
additional effort.
DMAI Suggested Uniform System of Accounts - Chart of Accounts 5
Financial Statement Reference Grouping: Accounts Receivable
Account Account Name Description
1100 Accounts Receivable General amounts owed to the DMO
Note: It may be preferable to separate A/R by source, such as "Private" and "Public"
1137 Employee Receivable Receivable due from employees
1139 Non-Sufficient Funds Checks that failed to clear the bank
1140 Other Other receivables that do not fall into the above categories
Financial Statement Reference Grouping: Allowance for Doubtful Accounts
Account Account Name Description
1150 Allowance for Doubtful Accounts Estimate of accounts receivable deemed uncollectible

Financial Statement Reference Grouping: Pre-Paid Expenses
Account Account Name Description
1160 Prepaid Insurance Insurance premiums paid for future periods
1162 Postage Meter
1164 Prepaid Maintenance
1166 Prepaid Advertising
1168 Prepaid Travel
1170 Deposit Tradeshows
1172 Other
Financial Statement Reference Grouping: Inventory
Account Account Name Description
1200 Publications
1210 Merchandise
1230 Tickets
1240 Other
DMAI Suggested Uniform System of Accounts - Chart of Accounts 6
Financial Statement Reference Grouping: Furniture & Fixtures
Account Account Name Description
1250 Furniture & Fixtures Capitalized and depreciable furniture and fixtures costing in excess of DMO threshold
Financial Statement Reference Grouping: Equipment & Leasehold Improvements
Account Account Name Description
1255 Equipment Capitalized and depreciable equipment, including costs of improvements
in excess of GAAP or the DMO's own internal threshold, whichever is less.
1260 Leasehold Improvements Capitalized and amortizable leasehold improvements to the rental offices costing
in excess of GAAP or the DMO's own internal threshold, whichever is less.
Financial Statement Reference Grouping: Accumulated Depreciation, Equipment & Leasehold Improvements
Account Account Name Description
1251 Accumulated Depreciation, Furniture
1256 Accumulated Depreciation, Equipment
1261 Accumulated Depreciation, Leasehold
Financial Statement Reference Grouping: Land and Buildings
Account Account Name Description
1265 Land Undepreciable value of the land (usually cost)
1266 Building Cost and capitalized improvements of the building
Financial Statement Reference Grouping: Accumulated Depreciation, Land and Buildings
Account Account Name Description
1267 Accumulated Depreciation, Building Depreciation of building
DMAI Suggested Uniform System of Accounts - Chart of Accounts 7
CLEARING ACCOUNTS
Note: Clearing accounts do not appear on the financial statements
Account Account Name Description
Fringe Benefits Clearing Account
Employer Withholdings Clearing Account
Photocopying Clearing Account
Telephone Clearing Account
Postage Clearing Account
Credit Card Payments Clearing Account
Rent Payment Clearing Account
LIABILITIES
Financial Statement Reference Grouping: Accounts Payable, Vendors
Account Account Name Description
2000 Accounts Payable, Vendors
Financial Statement Reference Grouping: Accrued Personnel Expense
Account Account Name Description
2005 Payroll Taxes
2006 Employee Payroll
2007 Fringe Benefits
2008 Accrued Vacation
2009 Incentive & Other Compensation Note: DMOs may wish to separate for incentive compensation earned but not paid.
Financial Statement Reference Grouping: Current Portion of Long Term Debt
Account Account Name Description
2010 Current Portion of LT Debt
DMAI Suggested Uniform System of Accounts - Chart of Accounts 8
Financial Statement Reference Grouping: Deferred Revenue
Account Account Name Description
2020 Dues Revenue
2030 Advertising Revenue
2040 Other
Financial Statement Reference Grouping: Note Payable, Equipment
Account Account Name Description
2050 Computer Hardware
2052 Computer Software
2054 Photocopiers
2056 Telecommunications Systems
2058 Postage Equipment
Financial Statement Reference Grouping: Note Payable, Mortgage Payable
Account Account Name Description
2060 Mortgage Payable, Building
2061 Mortgage Payable, Land
Financial Statement Reference Grouping: Accrued Expenses
Account
2070 Trade Show Costs Note: DMO-specific. These items are for illustration only.
2075 Event Hosting
DMAI Suggested Uniform System of Accounts - Chart of Accounts 9
NET ASSETS
Financial Statement Reference Grouping: General Unrestricted Net Assets
Account Account Name Description
3000 General Unrestricted Net Assets Cumulative result of operations
Financial Statement Reference Grouping: Temporary Restricted Net Assets
Account Account Name Description
3002 Temporary Restricted Net Assets Investment earnings from Permanently Restricted Net Assets
Financial Statement Reference Grouping: Permanently Restricted Net Assets
Account Account Name Description
3004 Permanently Restricted Net Assets Corpus that can not be used without board approval
REVENUE
PUBLIC FUNDS
Financial Statement Reference Grouping: Room Tax
Account Account Name Description
4000 Room Tax If applicable
Financial Statement Reference Grouping: Restaurant Tax
Account Account Name Description
4002 Restaurant Tax If applicable
Note: Revenue classifications will generally reflect the bolded items, but not all DMOs have activities in each of these revenue streams. DMOs may
also utilize systems that track detailed revenues negating the need to detail them in the COA.
DMAI Suggested Uniform System of Accounts - Chart of Accounts 10
Financial Statement Reference Grouping: Car Rental Tax
Account Account Name Description
4003 Car Rental Tax If applicable
Financial Statement Reference Grouping: General City Tax
Account Account Name Description
4004 General City Tax If applicable
Financial Statement Reference Grouping: Other Primary City Tax
Account Account Name Description
4006 Other Primary City/County Tax If applicable
Financial Statement Reference Grouping: Secondary City Funds
Account Account Name Description
4008 Secondary City Funding If applicable
Financial Statement Reference Grouping: Tourism Improvement District Assessment
Account Account Name Description
4010 TID Assessment Tourism Improvement District, Marketing District, etc.
Note: Can also be private revenue account if appropriate
Financial Statement Reference Grouping: General County Tax
Account Account Name Description
4012 General County Tax If applicable
Financial Statement Reference Grouping: General State/Province Tax
Account Account Name Description
4014 General State/Province Tax If applicable
DMAI Suggested Uniform System of Accounts - Chart of Accounts 11
Financial Statement Reference Grouping: Donated Products & Services (Public Sources)
Account Account Name Description
4016 Donated Products & Services Recognize at market value and make corresponding expense entry
Financial Statement Reference Grouping: Other Public Funds
Account Account Name Description
4018 Other Public Funds If applicable
4019 Public Grants/Endowments If applicable
PRIVATE FUNDS
Financial Statement Reference Grouping: Membership Dues/Private Sector Support
Account Account Name Description
4030 Membership Dues: Lodging Dues paid. Detail may be tracked externally and lumped to the GL.
4032 Dues: Food & Beverage Dues paid. Detail may be tracked externally and lumped to the GL.
4034 Dues: General Retail Dues paid. Detail may be tracked externally and lumped to the GL.
4036 Dues: Other Dues paid. Detail may be tracked externally and lumped to the GL.
Note: The dues classifications above are recognized as the minimum level of separation/detail tracking that a DMO should undertake.
Again, these may be tracked in an external system, but the need to know where a DMO's dues revenue comes from is important.
Financial Statement Reference Grouping: Advertising, Print
Account Account Name Description
4040 Visitor Guide Revenue from Visitor Guide Advertising
Financial Statement Reference Grouping: Advertising, Website
Account Account Name Description
4042 Website Advertising Self-explanatory
DMAI Suggested Uniform System of Accounts - Chart of Accounts 12
Financial Statement Reference Grouping: Advertising, Cooperative
Account Account Name Description
4044 Advertising Advertising revenue generated in cooperation with other organizations
Financial Statement Reference Grouping: Promotional Participation
Account Account Name Description
4050 Tradeshow Contributions from participants in cost sharing arrangements
4052 Advertising Contributions from participants in cost sharing arrangements
Financial Statement Reference Grouping: Event Hosting
Account Account Name Description
4060 Tradeshows Revenue from local DMO sponsored event
4062 Community Meetings Revenue from local DMO sponsored event
4064 Seminars Revenue from local DMO sponsored event
4066 Shuttle Bus Subsidies Revenue from local DMO sponsored event
4068 Sponsorships Revenue from local DMO sponsored event
Financial Statement Reference Grouping: Publication Sales
Account Account Name Description
4070 Publication Sales Self-explanatory
Note: Every publication for resale should have its own account number for reporting
Financial Statement Reference Grouping: Merchandise Sales, On-Site
Account Account Name Description
4080 On-Site Merchandise DMO merchandise sold at a visitor center
Note: Every on-site merchandise item for sale should have its own account number for reporting
Or be tracked via an external system that allows for detailed reporting and analysis.
DMAI Suggested Uniform System of Accounts - Chart of Accounts 13
Financial Statement Reference Grouping: Merchandise Sales, Online
Account Account Name Description
4090 Online Merchandise DMO merchandise sold online
Note: Every online merchandise item for sale should have its own account number for reporting
Or be tracked via an external system that allows for detailed reporting and analysis.
Financial Statement Reference Grouping: Ticket Sales
Account Account Name Description
4100 Tickets Sales of attraction tickets
Note: Every ticketable item for sale should have its own account number for reporting
Or be tracked via an external system that allows for detailed reporting and analysis.
Financial Statement Reference Grouping: Convention Services, Housing Service Fees
Account Account Name Description
4110 Housing Service Fees Fees generated from DMO housing services provided
Financial Statement Reference Grouping: Convention Services, Convention Registration Fees
Account Account Name Description
4120 Convention Registration Fees Fees generated from DMO registration services provided
Financial Statement Reference Grouping: Convention Services, Registrar Assistance
Account Account Name Description
4130 Registrar Assistance Fees Fees for providing registrar assistance
DMAI Suggested Uniform System of Accounts - Chart of Accounts 14
Financial Statement Reference Grouping: Convention Services, Other
Account Account Name Description
4140 Other Convention Services Fees not including housing, registration and registrar assistance
Financial Statement Reference Grouping: Chamber of Commerce
Account Account Name Description
4150 Chamber of Commerce
Financial Statement Reference Grouping: Building Revenue
Account Account Name Description
4160 Building Revenue
Financial Statement Reference Grouping: Donated Services (Private Sources)
Account Account Name Description
4170 Donated Products & Services Recognize at market value and make corresponding expense entry
Financial Statement Reference Grouping: Investment Income
Account Account Name Description
4180 Interest Income
4182 Dividends
4184 Unrealized Capital Gains
4186 Realized Capital Gains
Financial Statement Reference Grouping: Other Private Funding
Account Account Name Description
4190 Other Private Funding Income from other sources
4195 Private Grants/Endowments
DMAI Suggested Uniform System of Accounts - Chart of Accounts 15
EXPENSE
Financial Statement Reference Grouping: Personnel Costs
Account Account Name Description
5000 Salary - Base Wages paid to full-time employees
5002 Salary - Hourly Wages paid to hourly employees
5004 Salary - Commissions Wages paid to commission employees
5006 Salary - Bonus Bonuses paid to all employees
5008 FICA Tax Social Security taxes, employer's share
5010 FUTA Federal Unemployment taxes
5012 SUTA State Unemployment taxes
5014 Retirement Benefit Expense
5016 Life Insurance
5018 Health Insurance
5020 Dental
5021 Vision
5022 Long-Term Disability
5023 Short-Term Disability
Financial Statement Reference Grouping: Personnel Training/Recruitment
Account Account Name Description
5025 Educational Reimbursement Education payments unrelated to job training
5027 Staff Training & Development Education payments relating to job training
5029 Recruitment Costs Advertising/Search Firm Expenses
Financial Statement Reference Grouping: External-Sourced Labor Costs
Account Account Name Description
5030 Temporary Help All fees paid to temporary employment agencies
5032 Contract Labor Amounts paid to individuals qualifying as independent contractors
DMAI Suggested Uniform System of Accounts - Chart of Accounts 16
Financial Statement Reference Grouping: Travel & Entertainment
Account Account Name Description
5100 Transportation Expenses for Air, Auto, Taxi, etc.
5102 Lodging Self-explanatory
5104 Meals Self-explanatory
5106 Entertainment Self-explanatory
5108 Gifts Self-explanatory
5110 Other T&E expense that does not apply to the other accounts
Note: DMOs may wish to separate T&E expenses with more detail, such as those related to direct costs such as trade shows
versus those incurred for education programs, etc. This is at the discretion of the DMO. Transparency is the goal.
Financial Statement Reference Grouping: Trade Show Participation
Account Account Name Description
5120 Booth Space Fees Self-explanatory
5122 Booth Set Up/Decoration Self-explanatory
5124 Registration Fees Self-explanatory
5126 Shipping Self-explanatory
5128 Other Trade Show expenses that do not apply to the other accounts
Financial Statement Reference Grouping: FAM Tours/Site Visits
Account Account Name Description
5130 Transportation Includes payment for air, auto, taxi, etc.
5132 Lodging Self-explanatory
5134 Meals Self-explanatory
5136 Entertainment Self-explanatory
5138 Gifts Self-explanatory
5139 Other FAM Tours/Site Visits expenses that do not apply to the other accounts
Financial Statement Reference Grouping: Outside Sales Representation Firms
Account Account Name Description
5140 Outside Sales Representation Firms
DMAI Suggested Uniform System of Accounts - Chart of Accounts 17
Financial Statement Reference Grouping: Event Hosting, Industry Sales/Marketing Events
Account Account Name Description
5144 Transportation Includes payment for air, auto, taxi, etc.
5145 Lodging
5146 Meals
5147 Entertainment
5148 Gifts
5149 Other Sales Events expenses that do not apply to the other accounts
Financial Statement Reference Grouping: Event Hosting, Member/Community
Account Account Name Description
5150 Transportation Includes payment for air, auto, taxi, etc.
5152 Lodging
5154 Meals
5156 Entertainment
5158 Gifts
5159 Other Community Events expenses that do not apply to the other accounts
Financial Statement Reference Grouping: Advertising (TV, Radio, Print, Billboard, Other Traditional)
Account Account Name Description
5160 Placement
5162 Production
5164 Insertion Costs
5166 Agency Fees
5166 Other
Financial Statement Reference Grouping: Advertising, Online
Account Account Name Description
5170 Placement
5172 Production
5174 Agency Fees
5176 Other
DMAI Suggested Uniform System of Accounts - Chart of Accounts 18
Financial Statement Reference Grouping: Website
Account Account Name Description
5180 Website Maintenance Outsourced contracts for labor and equipment
5182 Hosting Fees Outsourced hosting of services
5184 Other Website expenses that do not apply to the other accounts
Note: Excludes contract labor for programming and maintaining the site
Financial Statement Reference Grouping: Printed Marketing Collateral
Account Account Name Description
5190 Publications/Magazines
5191 Brochures
5192 Newsletters
5193 Video/Film/CD
5194 Pamphlets
5195 Calendars
5199 Other
Financial Statement Reference Grouping: Merchandise, Giveaways
Account Account Name Description
5200 Merchandise, Giveaways
Note: Every merchandise purchased for giveaway should have its own account number for reporting
Or be tracked via an external system that allows for detailed reporting and analysis.
Financial Statement Reference Grouping: Merchandise, Resale
Account Account Name Description
5210 Merchandise, Resale
Note: Every merchandise purchased for resale should have its own account number for reporting
Or be tracked via an external system that allows for detailed reporting and analysis.
DMAI Suggested Uniform System of Accounts - Chart of Accounts 19
Financial Statement Reference Grouping: Tickets for Resale
Account Account Name Description
5220 Tickets for Resale
Note: Every ticket purchased for resale should have its own account number for reporting
Or be tracked via an external system that allows for detailed reporting and analysis.
Financial Statement Reference Grouping: Research
Account Account Name Description
5230 Services
5232 Products
5234 Other
Financial Statement Reference Grouping: Fulfillment
Account Account Name Description
5240 Postage Self-explanatory
5242 Supplies Self-explanatory
Note: Excludes contract labor
Financial Statement Reference Grouping: Donated Products & Services
Account Account Name Description
5250 Products Self-explanatory
5252 Services Self-explanatory
Financial Statement Reference Grouping: Accounting & Legal Fees
Account Account Name Description
5260 Audit Fees paid to CPA Firms
5262 Legal Fees paid to outside legal counsel
Financial Statement Reference Grouping: Dues & Subscriptions
Account Account Name Description
5270 Dues
5272 Subscriptions
DMAI Suggested Uniform System of Accounts - Chart of Accounts 20
Financial Statement Reference Grouping: Bad Debt
Account Account Name Description
5280 Bad Debt Uncollectible debt from prior years
Financial Statement Reference Grouping: Depreciation
Account Account Name Description
5290 Office Equipment Office equipment costing over $1000, depreciated over 5 years
5292 Computer Equipment Computer Equipment costing over $1000, depreciated over 3 years
5294 Software Software costing over $1000, depreciated over 3 years
5296 Furniture & Fixtures Furniture and Fixtures costing over $1000, depreciated over 10 years
Financial Statement Reference Grouping: Amortization
Account Account Name Description
5300 Leasehold Improvements Self-explanatory
Financial Statement Reference Grouping: Insurance
Account Account Name Description
5301 General Liability Self-explanatory
5301 Office Contents Self-explanatory
5303 Automobiles Self-explanatory
5304 Data Processing/Computer Equipment Self-explanatory
5305 Officer & Directors Self-explanatory
5306 Umbrella Self-explanatory
5307 Other Insurance expenses that do not apply to the other accounts
Financial Statement Reference Grouping: Data Processing/Computer
Account Account Name Description
5310 Hardware Maintenance Outsourced contracts for labor and equipment
5311 Software Maintenance Outsourced contracts for services
5312 Data Processing Supplies Consumable data processing supplies
5313 Hardware Repairs Hardware repairs costing under $1000
5314 Software Software costing under $1000
5315 Other Computer expenses that do not apply to the other accounts
DMAI Suggested Uniform System of Accounts - Chart of Accounts 21
Financial Statement Reference Grouping: Rent/Occupancy
Account Account Name Description
5320 Primary Office Rent Self-explanatory
5321 Satellite Office Rent Self-explanatory
5322 Storage Space Rental Self-explanatory
5323 Insurance Self-explanatory
5324 Real Estate/Property Taxes Self-explanatory
5325 Other Rent expenses that do not apply to the other accounts
5326 Parking Staff and Visitor Parking as a function of Occupancy.
Financial Statement Reference Grouping: Bank Fees
Account Account Name Description
5330 Credit Card Processing Self-explanatory
5332 Lockboxes Self-explanatory
5334 Investment Services Self-explanatory
5336 Other Fees that do not apply to the other accounts
Financial Statement Reference Grouping: Interest
Account Account Name Description
5340 Interest on Line of Credit Self-explanatory
5341 Interest on Computer Equipment Interest on capital lease
5342 Interest on Telecomm. Equipment Interest on capital lease
5343 Interest on Postage Equipment Interest on capital lease
5344 Interest on Photocopying Equip. Interest on capital lease
5345 Interest on Vehicles Not all are leased. Some are financed.
5346 Other Interest that does not apply to the other accounts
DMAI Suggested Uniform System of Accounts - Chart of Accounts 22
Financial Statement Reference Grouping: Telecommunications
Account Account Name Description
5350 Local
5351 Long Distance
5352 Cellular
5353 Internet Service/T1 Connections/DSL
5354 Maintenance Contracts
5355 Maintenance Repairs
Note: Excludes telephone expense for travel
Financial Statement Reference Grouping: Postage
Account Account Name Description
5360 In-house Postage Meter Postage on in-house postage meter
5361 Mail house Fees paid to outside mail houses
5362 Postal Permits Self-explanatory
5363 US Post Office Postage paid directly to Post Office
5364 Local Carriers Fees paid for local delivery
5365 Overnight/Air Self-explanatory
5366 Ground/Shipping Self-explanatory
5367 Maintenance Contracts Service maintenance contract
5368 Maintenance Repairs Repairs not under maintenance contract
Financial Statement Reference Grouping: Photocopying
Account Account Name Description
5370 Photocopying Supplies Toner, staples, etc.
5371 Photocopy Maintenance Contract Service maintenance contract
5372 Photocopy Repairs Repairs not under maintenance contract
DMAI Suggested Uniform System of Accounts - Chart of Accounts 23
Financial Statement Reference Grouping: Maintenance Contracts
Account Account Name Description
5380 Maintenance Contracts
Note: Excludes maintenance for telecommunications, postage, photocopying, computer equipment
Financial Statement Reference Account: Other Equipment Rental/Lease Contracts
Account Account Name Description
5390 Other Equip. Rental/Lease Contracts
Note: Excludes maintenance for telecommunications, postage, photocopying, computer equipment
Financial Statement Reference Account: Office Supplies
Account Account Name Description
5400 Office Supplies Self-explanatory
5401 Paper Self-explanatory
5402 Envelopes & Letterhead Self-explanatory
5403 Other
Financial Statement Reference Grouping: Repairs & Improvements
Account Account Name Description
5410 Repairs and Improvements Repairs to property costing less than $1000
Note: Excludes telecommunications, photocopy, and computer equipment
Financial Statement Reference Grouping: Miscellaneous
Account Account Name Description
5420 Miscellaneous Other expense that cannot be placed elsewhere
DMAI Suggested Uniform System of Accounts - Chart of Accounts 24
DEPARTMENT/FUNCTION
Financial Statement Reference Department: Convention Sales & Marketing
Account Department Name Description
10 Convention Sales & Marketing Expenses relating to the solicitation of conventions
Financial Statement Reference Department: Tourism Sales & Marketing
Account Department Name Description
20 Travel Trade Sales & Marketing Expenses relating to the solicitation of leisure visitors through the travel trade
25 Leisure Marketing Expenses relating to the direct solicitation of leisure visitors
Financial Statement Reference Department: Convention Housing & Services
Account Department Name Description
30 Convention Housing & Services Expenses relating to the housing of convention attendees
32 Convention Registration Expenses relating to the registration of convention attendees
Financial Statement Reference Department: Convention Registrar Services
Account Department Name Description
40 Convention Registrar Expenses relating to registrar personnel assisting with on-site meeting
Financial Statement Reference Department: Visitor Services
Account Department Name Description
50 Visitor Services Expenses relating to the servicing of visitors
DMAI Suggested Uniform System of Accounts - Chart of Accounts 25
Financial Statement Reference Department: Communications & Public Relations
Account Department Name Description
60 Communications & Public Relations Expenses relating to communications and PR efforts
Financial Statement Reference Department: Membership Recruitment & Services
Account Department Name Description
70 Membership Recruitment & Services Expenses relating to the recruitment and servicing of members
Financial Statement Reference Department: Administration & General Operations
Account Department Name Description
80 General Administration Expenses relating to executive and general administration
82 Human Resources Expenses relating to human resources
84 Finance Expenses relating to finance and accounting
86 Information Technology Expenses relating to the I/T infrastructure and operational costs, staffing, etc.
Financial Statement Reference Department: Other
Account Department Name Description
90 Other Personnel Personnel that does not fit into the above categories
DMAI Suggested Uniform System of Accounts - Chart of Accounts 26
PERSONNEL COST ALLOCATION by DMO Functional Activity (sample DMO allocation)
Allocate appropriate percentage of time spent for each job title to
a corresponding functional activity.
Convention
Sales &
Marketing
Travel Trade
Sales &
Marketing
Leisure
Marketing
Convention
Services &
Housing
Visitor
Services
Comm./
Public
Relations Mbrshp.
Finance &
Admin Total
President/CEO/Executive Director (stakeholder care included in
Communications/PR)
15.0% 10.0% 10.0% 5.0% 5.0% 35.0% 5.0% 15.0% 100.0%
Deputy Director/COO 15.0% 15.0% 15.0% 10.0% 10.0% 10.0% 10.0% 15.0% 100.0%
EVP, Sales/Marketing 25.0% 25.0% 25.0% 20.0% 5.0% 100.0%
VP, Convention Sales 100.0% 100.0%
Director, Convention Sales 100.0% 100.0%
National/Senior Sales Manager 100.0% 100.0%
Convention Sales Manager 100.0% 100.0%
Convention Sales/Account Executive 100.0% 100.0%
Satellite Office Manager 100.0% 100.0%
Sales/Promotion Coordinator 100.0% 100.0%
Director/Manager, Convention Services 100.0% 100.0%
Director/Manager, Housing Services 100.0% 100.0%
Housing Clerk 100.0% 100.0%
VP/Director, Tourism/Travel Trade Sales 100.0% 100.0%
National/Senior Tourism Sales Manager 100.0% 100.0%
Tourism Sales Manager 100.0% 100.0%
Director, Marketing 25.0% 25.0% 25.0% 5.0% 20.0% 100.0%
Director, Online Marketing/eMarketing/Social Media 20.0% 20.0% 30.0% 5.0% 10.0% 15% 100.0%
Director/Manager, Multicultural Tourism 25.0% 25.0% 50.0% 100.0%
Director/Manager, Sports Marketing/Sales 100.0% 100.0%
Manager, Product/Special Event Development 100.0% 100.0%
Director/Manager, Research 30.0% 30.0% 15.0% 5.0% 10.0% 10.0% 100.0%
Webmaster 20.0% 20.0% 20.0% 10.0% 20.0% 10.0% 100.0%

Manager Visitor Services/Information 100.0% 100.0%
Visitor Services Specialist 100.0% 100.0%
DMO FUNCTIONAL ACTIVITY
Note: The allocations depicted below are based on presumed national averages and are presented as general guidance. Allocations used by an individual DMO
will likely vary based on the particular mission of the DMO and its accounting methodology.
DMAI Suggested Uniform System of Accounts - Personnel Cost Allocation 27
PERSONNEL COST ALLOCATION by DMO Functional Activity (sample DMO allocation)
Allocate appropriate percentage of time spent for each job title to
a corresponding functional activity.
Convention
Sales &
Marketing
Travel Trade
Sales &
Marketing
Leisure
Marketing
Convention
Services &
Housing
Visitor
Services
Comm./
Public
Relations Mbrshp.
Finance &
Admin Total
DMO FUNCTIONAL ACTIVITY
Note: The allocations depicted below are based on presumed national averages and are presented as general guidance. Allocations used by an individual DMO
will likely vary based on the particular mission of the DMO and its accounting methodology.
VP, Communications 15.0% 15.0% 15.0% 5.0% 40.0% 10.0% 100.0%
Director/Manager, Communications/PR 10% 10% 10% 5% 55% 10% 100.0%
Director/Manager, Publications 25.0% 25.0% 25.0% 10.0% 15.0% 100.0%
Communications/PR, Coordinator/Assistant 100.0% 100.0%
Publications/Graphic Designer 20.0% 20.0% 20.0% 5.0% 5.0% 20.0% 10.0% 100.0%
Film Commissioner 100.0%
Director/Manager, Membership 100.0% 100.0%
Membership Sales Manager 100.0% 100.0%
Membership Services Manager 100.0% 100.0%
Membership Coordinator 100.0%
VP/Director, Finance/Administration 100.0% 100.0%
Director/Manager, Accounting/Finance 100.0% 100.0%
Accounting Clerk/Bookkeeper 100.0% 100.0%
Director/Manager, Human Resources 100.0% 100.0%
Office Manager 100.0% 100.0%
Supervisor, Printing/Mailing/Copying 10.0% 10.0% 10.0% 5.0% 5.0% 10.0% 5.0% 45.0% 100.0%
Executive Assistant (allocate by department) 100.0% 100.0%
Administrative Assistant/Secretary (allocate by department) 0.0%
Receptionist 100.0% 100.0%
Intern (allocate by department) 0.0%
Director/Manager, Information Services/Systems 15.0% 15.0% 10.0% 60.0% 100.0%
Technical Support/LAN Administration 10.0% 10.0% 5.0% 75.0% 100.0%
DMAI Suggested Uniform System of Accounts - Personnel Cost Allocation 28
EXPENSE ALLOCATION by DMO Functional Activity
Allocate total line item dollars to the
appropriate organizational/functional
activity.
Total
Convention
Sales &
Marketing
Convention
Services &
Housing
Tourism
Sales &
Marketing
Leisure
Marketing
Comm./
Public
Relations
Visitor
Services Membership
Finance &
Admin
Personnel
Sales/Marketing/Promotion
Travel & Entertainment
Trade Show Participation
FAM Tours/Site Visits
Event Hosting:
Industry Sales/Marketing Events
Member/Community
Advertising
Print, radio, TV
online
Giveaway Promotional Items
Merchandise Sold
Sales Outsourcing
Local Tourism Grant Programs
Printed Collateral Materials
Ticket Sales
Research
Fulfillment
Donated Products & Services
Other
Total Marketing/Promotion
Administrative/General Operations
Accounting & Legal
Indirect Direct
DMO FUNCTIONAL ACTIVITY
Note: Allocations used by an individual DMO will likely vary based on the particular mission of the DMO and its accounting methodology.
DMAI Suggested Uniform System of Accounts - Functional Cost Allocation 29
EXPENSE ALLOCATION by DMO Functional Activity
Allocate total line item dollars to the
appropriate organizational/functional
activity.
Total
Convention
Sales &
Marketing
Convention
Services &
Housing
Tourism
Sales &
Marketing
Leisure
Marketing
Comm./
Public
Relations
Visitor
Services Membership
Finance &
Admin
Indirect Direct
DMO FUNCTIONAL ACTIVITY
Note: Allocations used by an individual DMO will likely vary based on the particular mission of the DMO and its accounting methodology.
Dues & Subscriptions
Bad Debt
Depreciation
Amortization
Insurance
Data Processing/Computer Expense
Rent/Occupancy
Bank Fees
Interest
Telecommunications
Postage
Photocopying
Maintenance Contracts
Other Equipment Rental/Contracts
Office Supplies
Repairs & Improvements
Miscellaneous
Total Administrative/General Operations
TOTAL EXPENSE
DMAI Suggested Uniform System of Accounts - Functional Cost Allocation 30