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I STATE OF ARKANSAS ARKANSAS SCHOOL AND EDUCATIONAL SERVICE COOPERATIVE FINANCIAL ACCOUNTING MANUAL ARKANSAS DEPARTMENT OF EDUCATION PUBLIC SCHOOL FINANCE AND ADMINISTRATIVE SUPPORT FINANCIAL ACCOUNTABILITY MAY1999 - Table of Contents Chapter 1 Introduction Development of School Accounting Development of Handbook II Revised Purpose and Benefits of this Manual ., Basis of Accounting ., Cash Basis Accounting ' Accrual Basis Accounting 3 Single Entry/Double Entry Accounting 3 Chapter 2 Account Classification Structure -+ Types of Accounting Transactions -+ Classifications of Expenditures and Other Uses of Funds ..1. Classifications of State Level Reporting - Required & Optional 5 Fund -- Table I: Fund Classifications 5 Source ofFund -- Table II: Source of Fund Classifications 6 Location11.EA )
umber Classifications 13 Function --Table III: Function Classifications J..1 - Object -- Table rv: Object Classifications -,- Program and Subject Area Classifications 35 Re\'enue -- Table V: Revenue Code Classifications 36 Balance Sheet -- Table VI: Balance Sheet Account Classifications 52 Chapter 3 Definitions of Account Classifications -6 Fund Definitions 56 Source ofFund Definitions 5- Location Definitions 5- Function Definitions 5- Object Definitions 81 Revenue Definitions 9-4 Balance Sheet Account Definitions 122 Chapter 4 A Guide for a :\'tinimum Property Accounting System 129 Chapter 5 Glossary 135 -1- Denlopment of School Accounting Chapter 1 I~TRODl1CTIO~ In 1953. the U.S. Department of Education (CSDE) began work on a series 0r"publicat1ons entitled the State Educational Records and Reports Senes. These publications too form as six handbooks designed to assist both state and local educational agencies in collecting. recording and reporting information about elementary and secondary school operations. Handbook II of the series, Financial A.ccounting for Local and State School S\srems: Standard Receipt and Expendirure Accounts, was published in 1957. Since that time it has been the basis for development of most local and state school financial accounting systems. Several years after the handbooks initial publication, it became e\'ident that a comprehensi\'e teaching and reference guide and procedural manual for school accounting\\ as desirable. In cooperation with the Association of School Business Officials. CSDE published Handbook II-B. Principles of Public School Accounting, in 1967. Denlopment of Handbook II Revised In 19-3_ a nationwide cooperati\'e effort by the educational community culr::inated in the - publication of Handbook II Revised. Financial Accountin2.: Classification 2.nd Standard Terminologv for Local and State School Svstems. A national steering comr:'.mee. under con:~::.c: with CSDE, developed the first draft of Handbook II Re,ised. A second contract was negotiated to conduct l O regional review conrerences and prepare additional drafts of the handbook. After it was reviewed by representati\'es from the sponsonr.g associations in each region, a second draft was prepared. The second draft was sent to all state education agencies. approximately 2.000 large local education agencies, the national steering committee and selected consultants for extensive re\iev,
and testing. Suggestions for modifications and improvements were received and, when feasible. incorporated into the final publication. A number of related projects and conferences were incorporated into the final draft of Handbook II Revised. Handbook II Revised represented a significant departure from its predecessors in terms of the accounting theory it embodied. It recommended that, to the extent practicable, local school districts utilize accrual-based accounting techniques. -1- In 1990, the United States Department of Education, Office of Educational Research and Improvement modified Handbook II Revised and entitled the reYision. Handbook II R'. Handbook II R2 reflected changes and clarifications in generally accepted accounting principles (GAAP). The Arkansas Department of Education has developed its reYised financial accounting system for local school districts as an adaptation of Handbook II R2. Purpose and Benefits of this Manual A primary concern of a public agency is the ability to effectively manage their funds. This manual provides an accounting system to effectively manage local school district funds. Consistency in state and local reporting is another concern of public entities. The classifications contained in this manual provide mutually exclusive, discrete dimensions and categories to describe financial transactions. The logic of the classification system enhances coding and improves comparability. The adoption of the manual by Arkansas school districts \vill provide consistency in local school district financial reporting throughout the state. This manual enables a school district to incorporate educational philosophy and management functions into its financial operation. It can be adapted to provide financial data for selfcontained classes or an open school program. It can account for a special education programs on the basis of type of service or on the type of disability basis. It can accommodate independent school or grade level budgeting as well as centralized budgeting. It is designed to assist in expanding rather than constraining the potential for innovative and effective educational program management. Basis of Accounting The basis of accounting refers to the point in time when revenues. expenditures or expenses (as appropriate), and the related assets and liabilities are recognized in the accounts and reported in the financial statements. The basis of accounting determines the timing \Vith which the accounting system recognizes transactions. -2- Cash Basis Accounting Cash basis accounting recognizes transactions when cash is receiYed or disbursed. In a cash basis accounting system, the financial condition of the district is measured primarily by the size of the system's cash balance. All other assets and liabilities are recognized only to the extent they have arisen from prior cash transactions. )
ates and bonds payable and mterfund loan receivables and payables are recognized. but accounts receiYable and accounts payable :ire not. Cash basis accounting provides infonnation about the district's financial operations by repomng changes in their cash balance. A weakness of cash basis accounting is that it does not recognize accounts receivable. accounts payable and other accrued items. Cash basis accounting does not match resources used to resources provided and results in financial statements that do not represent a complete financial position. Financial statements prepared using cash basis accounting are not \ery useful because it is difficult to ascertain whether or not the district is operating within their means. Accrual Basis Accounting The accrual basis of accounting is regarded as the superior method of accounting for economic resources. This method allows the district to detennine their financial position and results of operations by measuring economic resources and obligations. Changes in these factors can be measured as the changes occur, regardless of the timing of the related cash flows. Governmental Accounting. Auditing and Financial Reporting (G.-i...AFR) recommends the use of - accrual basis accounting to the fullest extent practicable. Governmental fund revenues and expenditures should be recorded on the modified accrual basis. Re\enues should be recordec when they become available and measurable. Expenditures should be recorded when incurrec. if measurable. Single Entry/Double Entry Accounting A single entry accounting system is easily illustrated by the check registe:- in a checkbook. ..\n entry is recorded for each cash receipt or cash disbursement. The cash account is increased or decreased by each transaction. Single entry accounting systems operate in a like manner. A double entry accounting system requires that for every entry made to the debit side of an account a corresponding entry must be-made to the credit side of another account. Double entry accounting involves maintaining a balance between assets and liabilities, reserves and fund equities. The double entry system has two advantages. The district can prepare a balance sheet which reports their financial status on a specific date, and the use of a double entry system provides a set of checks and balances within the accounting system. -3- Chapter 2 ACCOUJ\'T CLASSIFICATION STRUCTURE Types of Accounting Transactions The accounting classification structure provides the state guidelines for recording the three basic types of accounting transactions: revenues and other uses of funds
expenditures and other uses of funds
and transactions that affect the balance sheet only. Each transaction is recorded using codes from a combination of classifications depending on the type of transaction. For each type of transaction. the classifications and codes \\ithin each have been selected to satisfy the following conditions. (I) The \,ide variety of types and sizes of Arkansas school districts makes the use of the full charts of accounts impractical in many instances. A more streamlined and efficient \ersion of the charts is required in these instances. (2) At the same time. certain minimum state and federal reporting requirements must be followed by all local and state school officials. The follov.ing chart of accounts offers the lowest level of detail and maintenance while still meeting minimum state and federal reporting requirements. Classification of Expenditures and Other Uses of Funds Expenditure classifications are divided into two groups: those required for state le
el reporting
and those provided as optional to allow more detailed reporting at the district le\el. The state level reporting requirements for expenditures are comprised of the following: Fund
Source of Funds
Function
Location
and Object. Optional classifications provided for use at the district level include the following: Program: and Subject Area. -4- Classifications Required for State Level Reporting E1!ml Fund accounting is organized around a set of funds where each fund is cre:i.ted for :i. unique purpose. Each fund maintains a complete set of self-balancing accounts which show its assets. liabilities. reserves. fund balances and expenditures. Table I: Fund Classifications Dllk 2 3 4 5 6 7 8 9 C)assjfication Teacher Salary Fund Operating Fund Building Fund Debt Service Fund Capital Outlay/Dedicated M&O Fund Federal Grants Fund Activity Fund Food Service Fund Fixed Asset Fund -5- - Source of Fund Source of fund allows the district to segregate revenues and expenditures by a specific funding source, authority or purpose. Source of fund is used to accumulate financial information for grants that require the funds to be accounted for separately because their use is restricted. This category of reporting may be used at the discretion of the district. If a district chooses to utilize this category, the district must use the source of fund codes specified below. Table II: Source of Fund Classifications 000 Unrestricted Revenue from Local Sources 001-199 Reserved for school district use 201-399 Restricted Revenue from State Sources Adult Education 201 32110 Adult Basic Education 202 32120 Adult General Education 203 32130 Workplace Adult Education 205 321-+0 Other Regular Education 211 32211 Reading Program Inservice (McRAT. Reading Recovery, ELLA) 214 32214 Computer Based Education Program (322-+) 219 32219 Math & Science Equipment Grant 220 32220 Curriculum Frameworks 221 32221 Writing Assessment 222 32222 Career Education 227 32227 College Prep Enrichment Program (CPEP) 228 32228 Economic Education 230 32230 Parents as Teachers (PAD Project 231 32231 Parents as Teachers (PAT) Training Center 234 32234 Distant Learning 237 32237 Match Math & Science 239 32239 State IMPACT Funding for Technology -6- Table II: Source of Fund Classifications (Continued) 240 250 255 260 265 270 271 275 276 277 278 279 280 291 295 300 305 307 310 315 320 ..,,,_.,..,, 325 330 335 340 342 344 345 346 350 355 32310 32330 32340 32350 3235: 32360 32361 32370 32371 32372 32374 32375 32380 32410 324:20 32430 32440 32442 32445 32450 32455 32458 32460 32470 32475 32480 32485 32488 32490 32491 32495 32520 32590 Special Education Children with Disabilities - Super,ision. Extd Ye:ir. Foster C:ire Children ,,ithout Disabilities - Residential Tre:1tment Children with Disabilities - Residential Treatment Early Childhood Special Education Special Education Catastrophic Loss Funding Gifted & Talented - AEGIS Progr:irn. Go,ernor s School Gifted & Talented - Advance Placement AlternatiYe Learning Environment Limited English Proficiency (LEP) Residential Centers/Juvenile Detention Intervention Prevention C:irnegie :'viath Based Education Aid to Human Development Centers Workforce Education Workforce Center Grant Workforce Capital Equipment Grant Coordinated Comp Workforce Education - Special ~eeds Technical Preparatory Coordination Technical Preparatory Learning Workplace Readiness Tech Prep Secondary Workforce Center Counseling Adult Center Suppon Shon-term Adult Skill Training Youth Apprenticeship Traditional Apprenticeship Arkansas Education Service Center Workforce New Program Start-up Teenage Outreach Parenting Program Principles of Technology Workforce Rehabilitation Workforce Education High Tech Training Center School Food Service State Matching (3250) Other -7- - Table II: Source of Fund Classifications (Continued) Educational Service Cooperatins 360 32610 Educational Sen-ice Cooper:iti\'e Funding Early Childhood Programs 365 32710 Arkansas Better Chance (ABC) 366 32711 K-3 Summer School 367 32712 K-3 Regular School 368 32713 Early Childhood Curriculum Specialist 370 32720 K-3 At Risk 371 32725 Arkansas Crusade for Math & Science K-3 375 32730 Model Rural Consortium Grant 376 32735 Early Childhood - Parent In\'olvement 380 32740 Infant/Toddler Program (DHS) 381 32745 Smart Start 385 32790 Other Magnet School Programs 386 32811 Pulaski County :\ifagnet School Re,
e:me - 387 32812 M-to-M Revenue 388 32813 Magnet & M-to-M Transponation Other Non-Instructional Programs 390 32910 Workers' Comp Funding 392 32912 General Facilities Funding 393 32913 Growth Facilities Funding 394 32915 Debt Service Supplement 395 32916 DHS Human Service Worker Initiative 396 32917 Department of Health 399 32990 Other Grants and Aid from the State -8- Table II: Source of Fund Classifications (Continued) Restricted Aid Direct from Federal Government Elementary/Secondary Education Programs -+05 -+3 l l 0 Artists in Residence 410 -+3120 Community Education 415 -+3130 Alcohol & Drug Abuse PreYention 4::!0 -+3140 ational EndO\\ment for the Humanities 4') - 43150 Bilingual Education _:, 430 43160 ROTC - Reserve Officers Training Corp 435 43170 Troops to Teachers 440 43180 Satellite Education Research Commission 445 43185 National Science Foundation 446 -+3190 Presidential A ward for Math & Science 447 43191 Community Service Learning Workers .-\ssistance 448 43192 Math Crusade Indian Education Programs 449 43610 Indian Education (42-+2) Desegregation Programs - 450 43710 Magnet School ( 4::!21 ) 455 43720 Office of Civil Rights ( 422:2) Other Restricted Aid Direct from the Federal Government 460 43910 National Energy Conservation Policy Act. Title III. Parts 1 & ::! 465 43920 Major Disaster - Repair & Equipment 470 43930 Public Law 815 - Construction 475 43940 Federal Low Income Housing 477 43942 Housing & Community Development Act of 1974 480 43950 Resource Conservation & Development 485 43960 Exxon Energy Grant 490 43970 School Health & Nutrition 492 43972 Summer School Health & :-l'utrition Program 494 43974 Commodities 495 43975 Cash in Lieu of Commodities - Not Through State ( 4486) 496 43976 Rural Utilities Service Grant (USDA) -9- - - Table II: Source of Fund Classifications (Continued) 501 45110 502 45111 503 45112 504 45113 505 45114 506 45115 507 45116 508 45117 509 45118 510 45120 511 45121 512 45122 520 45130 521 45131 522 45132 530 J5140 540 45150 545 J5155 550 J5\60 555 45165 560 45170 570 45310 571 45311 572 45312 573 45313 574 45314 575 45315 576 45316 577 45317 578 45318 580 45319 590 45320 591 45321 592 45322 595 45325 Restricted Aid from the Federal Government Through State Elementary/Secondary Education Act (ESEA) ESE:\ Title I Regular - Comp Education ESE . .\ Title I tv[igrant Education ESEA Title I Service Center
-.iigrant Students ESEA Title I Program Improvement Grant ESEA Title I Capital Expenses - Grants to Pri\ate Schools Even Stan Migrant Education Grant ESEA Title I Handicapped Elem & Secondary Act of 1965 Even Stan Family Literacy Program Learn and Serve America ESEA Title I Neglected & Delinquent Children Title I Summer Challenge Title I Comprehensive School Reform Development Program ESEA Title VI - At-Risk Students ESEA Title VI - Technical Assistance & Special Projects Title VI - Classroom Reduction Act of 1999 Stewart B. McKinney Homeless Assistance . .\ct for Children Job Training Pannership Act. Title II. Section 123 Job Training Partnership . .\ct. Title III Title XX: Social Security Act Education for Economic Security . .\ct - Basic Skills Improvement DHS - Childcare Assistance Grant Carl Perkins Vocational Education Act of 1984 Basic Grant - Formula Grant Entitlement Leadership Projects - Competitive Awards Single Parents, Displaced Homemakers & Single Pregnant Women Sex Equity Programs for Criminal Offenders Vocational Education Suppon Programs - Comrnunit: -Based Consumer & Homemaking Education Technical Preparatory Education - Title III Part E Supplemental Grants for Improvement Activities - Title III Pan F Teenage Outreach Parenting Program Special . eeds Delta Initiative Strive Grant Technical Literacy Challenge Fund Grant - Title III Part A -10- Table II: Source of Fund Classifications (Continued) - Adult Education 600 45410 Direct & Equitable 605 45420 Demonstration Projects & Teacher Training 610 45430 Correctional Adult Education Program 615 45440 Model Resource Center 620 45450 Stewart B. McKinney Homeless A.ssistance .. .\c t fo r .. \dults 625 45460 Employment for Disadvantaged Youth - Stay-in-School Progr:!..':: 630 45470 Adult Basic Education 635 45480 Women's Educational Equity . .\ct of 1988. Title IX School Food Services 640 45510 Lunch Reimbursement Through . ..\DE 641 45511 Lunch Reimbursement Through DHS 645 45520 Breakfast Reimbursement Through . ..\DE 646 45521 Breakfast Reimbursement Through DHS 650 45530 Special Milk Reimbursement Through ADE 651 45531 Special Milk Reimbursement Through DHS 655 45540 Snack Reimbursement Through . ..\DE 656 45541 Snack Reimbursement Through DHS 660 45550 Food Service Equipment Assistance - 665 45560 Cash in Lieu of Commodities 670 45580 ~utrition Education & Training Program C',:ET) 671 45585 Comprehensive Health (HA T)C',:ifty Nutrition) 675 45590 Other Food Service Revenue Special Education 700 45610 IDEA Title VI-B Education of Handicapped 701 45612 IDEA Title VI-B Area Services 702 45613 IDEA Title VI-B Pass Through Funding 703 45614 IDEA Title VI-B Head Start 710 45630 IDEA Early Childhood, Section 619 715 45640 Title VI-B Special Education Transition Project 720 45650 Sliver Grant -11- Table II: Source of Fund Classifications (Continued) 750 753 755 760 765 770 775 780 781 785 786 787 790 45910 45915 45920 45930 45940 45950 45960 45970 45971 45980 45981 45982 45990 Other Restricted Federal Aid Through State Medicare Catastrophic Coverage Act Adult Refugee Fund Eisenhower Math & Science Project Environmental Education Goals 2000 Home Instruction Program Preschool Youngsters (HIPPY)_ National Diffusion Network (NDN) State Facilitator Project Drug Abuse Prevention Safe & Drug Free Schools & Communities. Title IV Comprehensive School Health - Aids Education Act Local Delinquency Prevention Title V School Health Program Coordinator Other Restrict Federal Grants Through the State -12- Location/I,EA Number The tenn location is used to denote the location of education acti\'ities for org:inizational purposes. In most cases, location denotes individual schools, but it can be used to designate cost centers which will enable budgets and expenditures to be made for each school or location. Location coding is required for reporting purposes due to changes effected during the 1999 Legislative Session. Districts should use the last three digits of the school's LEA to specify the location for the transaction. -13- Function The function describes the activity being perfonned when a service is provided or a materio.l object is received. The functions of a district are classified into five broad areas: instruction: support services
operation of non-instructional services: facilities acquisition and construction services: and other outlays. Items in italics denote additional detail for coding transactions which you may choose to incorporate into your system but is not required for state and federal reporting purposes. For reporting purposes, all districts must code to the lowest detail level not italicized. Table III: Function Classifications 1000 Instruction (100) 1100 Regular Programs/Elementary-Secondary ( 110) 1103 K-3 Summer School Remediation 1105 Preschool (115) 1110 Kindergarten (11 1) 1120 Elementary (112) 1130 Middle/Junior High (113) 1140 High School (1 !-!) 1150 Athletics ( 115) 1160 Student Activities (116) 1170 Summer School 1180 Teacher Bonus (One Time) (118) 1190 Other Regular (l_
nderpayments) (119) -14- Table III: Function Classifications (Continued) 1000 Instruction (Continued) 1200 Special Education (120) 1210 Itinerant Instruction ( 121) 1211 Consulting Teachers 1212 Itinerant Speech Pathologist 1213 Braille lnsrructors 121-1 Home Bound 1215 Educational Interpreters for the Deaf 1220 Resource Room ( 122) 1230 Special Class - 1:15 Ratio (123) 1240 Special Class - I: 10 Ratio (124) 1250 Special Class - I :6 Ratio (125) 125 3 Integrated Classroom 1 :
.:6 Regular Classroom 1260 Separate Day School - Private ( 126) 1265 Pre-referral 1266 Post dismissal 1267 Section 504 eligible 1270 Residential Day School - Private (127) 1280 Other - Private ( 128) 1290 Preschool - Special Needs (129) 1295 Separate Day School - Public ( 12A) 1299 Other - Special Education -15- Table III: Function Classifications (Continued) 1000 Instruction (Continued) 1300 Workforce Education Programs (130) 1310 Workforce Agriculture ( 131) 1320 Marketing and Distributive Education (13'.:) 1330 Business/Office Occupations (133) 1340 Health Careers/Occupations (134) 1350 Trade and Industrial ( including Industrial .~s) (135) 1360 Home Economics (136) 1370 Career Orientation (137) 1380 General Cooperative (138) 1390 Special Needs (139) 1395 Tech Prep 1596 Workplace Readiness 139- Regional Technical Coordination 1399 Other Workforce Projects 1400 Adult/Continuing Education Program ( 140) 1410 Adult Basic Education ( 141) 1420 Adult General Education (142) 1430 Adult Workforce Education (143) 1440 Special Projects (144) 1490 Other Adult/Continuing Education Programs (149) -16- Table III: Function Classifications (Continued) - 1000 Instruction (Continued) 1500 Compensatory Education Programs ( 150) 1510 Basic Skills ( 151 ) 1515 School Improvement 1520 Dropout/Dropout Prevention (152) 1525 Technology 1530 Language Arts (153) 1535 Instructional & Educational Materials 1540 Educational Refonn 1545 At-Risk 1550 Eariy Childhood Education ( 15 5) - 1555 Literacy 1560 Reading ( 156) 1570 Mathematics/Science (157) 1590 Other Compensatory Education Programs ( 15 9) -17- Table III: Function Classifications (Continued) 1000 Instruction (Continued) 1900 Other Instructional Programs ( 190) 1910 Gifted and Talented Children ( 191) 1915 ~1usic 1920 Computers 1930 English as a Second Language 1950 Alternative Learning Environment 1990 Other Instructional Programs ( 199) 2000 Support Services (2 00) 2100 Support Se:,ices - Students (210) 2110 Attendance and Social Work Services (211) :: 111 Supervision of Auendance & Social Trork Sen-ices 211:: Atrendance : 113 Social Work : 11.1 Srudent Accounting 2119 Orher Auendance and Sociai Work Services 2120 Guidance Services (212) 2121 2122 2113 212-4 2125 2126 2129 Supervision of Guidance Services Counseling Appraisal lnformarion Record Maintenance Placemenr Orher Guidance Services -18- Table III: Function Classifications (Continued) 2000 Support Senrices (Continued) 2100 Support Services - Students (Continued) 2130 Health Services (213) 2131 Superrision o_( Healrh Senices 2132 .\,fedical 2133 Dental 213-1 .Vursing 2139 Other Health Services 2140 Psychological Services (214) 21-11 Supervision of Psychological Sen-ices 21-12 Psychological Tesiing 21-13 Psychological Counseling 21-14 Psychorherapy 2149 Orher Psychological Sen'ices 2150 Speech Pathology and Audiology Services (: 15) 2151 Supenision o_f Speech Parhology & Audiology Sc..-.:ices 2152 Speech Parhology 2153 Audiology 215-1 Hearing Impaired lnrerprerer 2159 Or her Speech Pathology and Audiology Senices 2160 Physical and Occupational Therapy (216) 2190 Other Support Ser\'ices - Students (219) 2200 Support Services - Instructional Staff ( 220) 2210 Curriculum Supervision (Improvement of Instructional Services) (221) 2211 Supervision of Improvement of lnsrructional Ser:ices 2212 lnsrructional and Curriculum Developmenr 2213 lnsrructional Staff Training 2214 lnsrructional Staff Advisory Services 2215 Drug Free Schools 2219 Orher Improvement of Instructional Services -19- Table III: Function Classifications (Continued) 2000 Support Services (Continued) 2200 Supp011 Services - Instructional Staff (Continued) 2220 Educational Media Services (222) 2221 2222 ''..., "'I ___ ) 222-1 2225 2229 Supervision of Educational .\fedia Senices School Library Audiovisual Educational Television Computer-Assisted Instruction Other Educational }vfedia Services 2290 Other Support Services - Instructional Staff (229) 2300 Support Services - General Administration (230) 2310 Board of Education Services (231 ) 23 11 Supervision of Board of Education Services 2 312 Board Secrerar:,,yClerk 2313 Board Treasurer :
3 -I Elections 23 15 Legal 23 16 Sraff Relations and .\"egoriarion C 32 3) 2317 Audit Services 23 18 Reappraisal of Property 2319 Other Board of Education Services 2320 Executive Administration Sel"\'ices (23'.:) 2321 Office ofrhe Superinrendem or Educarionai Cooperati\e 2322 Communiry Relations 232-1 Stare and Federal Relations 2329 Other Executive Administration Services 23 80 Office of Desegregation 2390 Other Support Services - General Administration -20- Table III: Function Classifications (Continued) 2000 Support Senices (Continued) 2400 Support Services - School Administration (240) 2410 Office of the Principal (241) 2490 Other Support Services - School Administration c:40) 2500 Support Services - Business (250) 2501 Supervision ofBusiness SerYices (251) 2510 Fiscal Services (252) 2 511 Supenision of Fiscal Services (: 5: I I 2512 Budgering (2522) 2513 Receiring and Disbursing Funds I :5 :3i 251-1 Payroll C52-I) 2515 Financiai Accounring (25251 ]516 Internal A.udiring (2526) 251- Properry Accounting (252-
") 2519 Other Fiscal Senices (2529) 2520 Purchasing Ser.ices (2572) 2530 Warehousing and Distributing Services (2573) 2531 Supenision of Warehousing and Disrribwing Services I: 5-1 J 2535 Warehouse Inventory Adjustment 2540 Printing, Publishing and Duplicating Ser\'ices (257.1) 2590 Other Support Services - Business (259) -21- Table III: Function Classifications (Continued) 2000 Support Senices (Continued) 2600 Operation and Maintenance of Plant Services (254) 2610 Supervision of Operation & ~!aintenance of Plant Se:-ices (2541) 2620 Operation of Building Services (25-C) 2630 Care and Upkeep of Grounds Services (25-13) 2640 Care and Upkeep of Equipment Services (25-1-1) 2650 Vehicle Operation and Maintenance Services (Other than Student Transportation Vehicles) (25-15) 2660 Security Services (2546) 2690 Other Operation and Maintenance of Plant Services (25.19) 2700 Student Transportation Services (255) 2710 Supervision of Student Transportation Smices (255 ! ) 2720 Vehicle Operation (2552) 2730 Monitoring (2553) 2740 Vehicle Servicing and Maintenance (255-1) 2790 Other Student Transportation Services (25 59) 2800 Support Services Central (260) 280 I Supervision of Central Support Services (2610) 2810 Planning, Research, Development and Eva! (PRD&E) Services (2620) 2811 Supervision of PRD&E Services (262 l) 2812 Development Services (2622) 2813 Evaluation Services (2623) -22- Table III: Function Classifications (Continued) 2000 Support Services (Continued) :?.800 Support SerYices - Central (Continued) 2810 Planning, Research. Development and EYal Ser.ices , C0minued) ] 1 ./ Planning Services (161./) ]815 Research Ser\'ices (16::5) ]819 Other PRD&E Services (1619) 2820 Information Services (:?.630) 2821 Supervision of Information Services (::631 i 2822 Internal Information (2632) 2823 Public Information (2633) ]82./ Management Information (non -dara process:1:g ::63J) 2829 Other Information Services (]6391 2830 Staff Services c::640) 2831 Supenision of Staff Services (]6.!! 1 2832 Recruitment and Placement (26J:: ]833 SraffAccounring (26./3) 283./ lnservice Training (classified sral} C6J.!
2835 Health (26./5) ]839 Other Sraff Senices (26./9) 2840 Data Processing - Administrative Services (2660) 2841 Supervision of Administrative Dara Process.1:g Services (2661) 28./2 Systems Analysis (2662) 28./3 Programming (2663) 284./ Operations (266./) 2849 Other Administrative Dara Processing Senices (2669) 2870 Technology Services -23- Table III: Function Classifications (Continued) 2000 Support Senrices (Continued) 2800 Support Ser\'ices - Central (Continued) :?.880 Statistical Ser
ices (2650) 1881 Supervision of Statistical Sen'ices (:65 I) 288] Statistical Analysis (1651) 1883 Statistical Reporting Services (1653) 2889 Other Statistical Services (1659) 2890 Other Support Services - Central (2690) 2900 Other Support Services (290) 3000 Operation of Non-Instructional Services 3100 Food Services Operations (25 6) 3110 Supervision of School Food Services (2561) 3120 Food Preparation and Dispensing Senices t:56:?.) 3130 Food Delivery Services (2563) 3140 Food Management Contract Sen'ices 3190 Other Food Smices (2569) 3200 Other Enterprise Operations 3300 Community Services Operations (300) 3310 Supervision of Community Services (310) 3320 Community Recreation Services (320) 3330 Civic Services (330) 3340 Public Library Services (340) -24- Table III: Function Classifications (Continued) 3000 Operation of Non-Instructional Services (Continued) 3300 Community Services Operations (Continued) 3350 Custody and C:ire of Children Ser\'ices (350) 33: 1 Welfare Activities (360) 3352 !\'on-public School Public Sen:ice , r o) 3353 Parent Centers 335-1 Instruction Program (380) 3390 Other Community Services (390) 3400 Other Non-Instructional Services 4000 Facilities Acquisition & Construction Senices (253) 4100 Supervision of Facilities Acquisition & Construction Ser\'ices t:531 ) 4200 Site Acquisition Services (253:) 4300 Site Impro\'ement Ser
ices 4400 Architecture and Engineering Services (2533) 4500 Educational Specifications Development Services (:534) 4600 Building . .\cquisition and Construction Services 4610 Instructional Areas (2535) 4620 Non-Instructional Areas (2536) 4700 Building Improvements Services 4 710 Instructional Areas 4720 Non-Instructional Areas 4900 Other Facilities Acquisition and Construction Services (2539) -25- Table III: Function Classifications (Continued) 5000 Other Uses (Governmental Funds Only) 5100 LEA Indebtedness (500) 5110 Bonded Indebtedness (510) 5120 Non-Bonded Debt (Revolving Loans) (5:0) 5130 Current Loans (530) 5140 Postdated Warrants (540) 5150 Installment/Lease Purchase Payments (5:0) 5160 School Board Association Anticipated Ta--. ~ote (560) 5190 Other Indebtedness 5200 Fund Transfers (430) 5300 Payment to Other LEA's (\Vithin the State) (410) 5400 Payment to Other LEA's (Outside the State) c..1:0) 5 500 Indirect Costs ( 440) 5900 Other )ion-Programmed Costs ( 490) 5901 Payment to State for Overpayment of Funds -26- QbjW This classification is used to describe the service or commodity obtained as ::i. result of ::i. specific expenditure. The major categories of objects are further broken do\\TI into sub-objects to allO\\ for greater detail. The major category designation is often used as ::i. c::i.tegory summary that should not be used for posting purposes. Items in italics denote additional detail for coding transactions which you m::i.~ choose t0 incorporate into your system but is not required for state and fede,al reporting purposes. For reporting purposes, all districts must code to the lowest detail level not italicized. Table IV: Object Classifications 61000 Personal Senices Salaries (100) 61100 Regular Employees ( 110) 61110 Certified (110) 61120 Classified (120) 61200 Temporary Employees 61210 Certified 61220 Classified 61300 Overtime 61400 Sabbatical Leave 61500 Workshops (150) 61510 Certified 61520 Classified 61700 Substitutes 61710 Certified ( 130) 61720 Classified 61800 Unused Sick Leave 6' 1810 Certified 61820 Classified -27- Table IV: Object Classifications (Continued) 61000 Personal Services - Salaries (100) 61900 Other 61910 Severance Certified 61920 Severance Classiried 61930 Early Retirement Incentive Certified 61940 Early Retirement Incentive Classified 61950 Annuity ff-Drop 62000 Personal Services - Employee Benefits 62100 Group Insurance (240) 62110 Certified 62120 Classified 62200 Social Security (210) 62210 Certified 62220 Classified 62250 y!edicare 62260 Certified 62270 Classified 62300 Teacher Retirement Contributions (220) 62310 Certified 62320 Classified 62400 Tuition Reimbursement 62410 Certified 62420 Classified 62500 Unemployment Compensation (250) 62510 Certified 62520 Classified -28- Table IV: Object Classifications (Continued) 62000 Personal Senices - Employee Benefits (Continued) 62600 Workers Compensation t260) 62610 Certified 62620 Classified 62700 Health Benefits 62710 Certified 62720 Classified 62800 Public Retirement Contributions (230) 62820 Classified 62900 Other Employee Benefits (290) 62910 Certified 62920 Classified 63000 Purchased Professional and Technical Senices (310) 63100 Official/ Administrative 63110 Staff Service (31 ..:J 63120 .\1anagement Service - Consulting (315
63130 Board of Educarion Services (31 8) 63200 Professional-Educational 63210 Instruction Services (311) 63220 Instructional Program Improvement Services (312) 63230 Consulting - Educational 63300 Other Professional 63310 Pupil Services (313) 63320 Engineering 63330 Accounting 63340 Legal -29- Table IV: Object Classifications (Continued) 63000 Purchased Professional and Technical Senices (Continued) 63300 Other Professional (Continued) 63350 ,\fedical 63360 Information Technology 63370 Architectural 63400 Technical 63./10 Data Processing Services (316) 63410 Statistical Services (317) 63900 Other Purchased Professional and Technical Senices 64000 Purchased Property Services (320) 64100 Utility Services 6./1 JO Water-'Sewer (323) 6-C00 Cleaning Smices (324) 6-4110 Disposal,Sanitation (313) 6./230 Custodial 6./2./0 Lawn Care 64300 Repair and \ifaintenance Services 6./310 Buildings and Grounds (315) 6-1320 Equipment and Vehicle (326) 64400 Rentals 64410 Rental of Land and Buildings (3 2 j 64420 Rental of Equipment and Vehicles (328) 64500 Construction Services 64900 Other Purchased Property Services (329) -30- Table IV: Object Classifications (Continued) 65000 Other Purchased Senices 65100 Student Transportation Services (330) 65110 Studem Transporrarion Purchast!d_fi"om LE.-l 1111hlll 1
1c Sra1e 65120 Srudent Transporrarion Purchasd_tiom LE.-l owsrd.: riw S1a1c 65190 Studenr Transporration Purchasedjiom Orher Sourc.:s 65200 Insurance Other than Employee Benefits (640) 65210 Property Insurance 65220 Liability Insurance 65230 Fidelity Bond Premiums 652./0 Fleet Insurance 65250 Accident Insurance 65290 Other Insurance 6:300 Communications (340) 65310 Telephone 653:0 Postage 65400 Advertising (350) 65500 Printing and Binding (360) 65600 Tuition (370) 65610 To Other LEA wirhin 1he Srare 65620 To Orher LEA oucside the Srate 65630 To Priva1e Schools 656./0 Educational Jnrermediate Agency within rhe State 65650 Educational Intermediate Agency outsra"e the State 65690 Other 65700 Food Service Management (380) -31- Table IV: Object Classifications (Continued) 65000 Other Purchased Senices (Continued) 65800 Travel (332) 65810 Cerr(fied 65820 Classified 65830 Out of District Certified 658-10 Out of District Classified 65850 Out of State Certified 65860 Out of State Class((led 65870 Non-Employee 65880 .'vfeals 65890 Lodging 65900 Miscellaneous Purchased Services (390) 65910 Ser\'ices Purchased Locally 65920 Services Purchased from LEA within the Stare 65930 Services Purchased from LEA outside the Stare 66000 Supplies and Materials (400) 66100 General Supplies and Materials (-n 0) 66:00 Energy ( 460) 66210 Natural Gas (31 1) 66~20 Electriciry (322) 66230 Butane/Propane (-163) 662-10 Oil (-162) 66250 Coal/Wood (-161) 66260 Gasoline/Diesel (J6-I) 66290 Other 66300 Food 66400 Books and Periodicals 66410 Textbooks (-120) 66420 Library Books (430) 66430 Periodicals (./40) 66440 Audiovisual Materials (450) -32- Table I\': Object Classifications (Continued) 66000 Supplies and Materials (Continued) 66500 Technology Supplies 66510 Sofnrare 66520 Other 66600 Building Materials 66700 Warehouse Inventory Adjustment (-PO) 66900 Other Supplies and Materials ( 490) 67000 Property ( 500) 67100 Land and Improvements (510,530) 67200 Buildings (Existing Structures) (520/570) 67210 Library Books (\ew Libraries only) (560) 67300 Equipment (540) 6-310 .'vlachinery (5-10) 67320 Vehicles (550) 6-330 Furniture and Fixtures (5.J O) 67390 Other Equipmenr (5-10) 67500 Technology Equipment -33- Table I\': Object Classifications (Continued) 68000 Other Objects ( 600) 68100 Dues and Fees (630) 68200 Judgments against the LEA. ( 6.50) 68300 Interest (6:~0) 68400 Indirect Cost (670) 68800 Taxes 68810 Tax on Resale Items 68820 Improvement Tax (660) 68830 Property Tax 68900 Yiiscellaneous Expenditures 69000 Other lises of Funds 69100 Redemption of Principal ( 610) 69200 Housing Authority Obligations 69300 Fund Transfers (Pennanent) (710) 693 IO Transfer to Salary Fund 69320 Transfer to Operating Fund 69330 Transfer to Building Fund 69340 Transfer to Debt Service Fund 69350 Transfer to Capital Outlay Fund 69360 Transfer to Federal Grants Fund 69370 Transfer to Student Activity Fund 69380 Transfer to Food Service Fund 69400 Program Funding Return 69500 Transits ( Flow-Through Money) 69900 Loan Payments To -34- ~u\,ject Are:i :ind Progr:im (Opt10nal classitications for use by districts) A subject area classification is used for local accounting purpos..:s . -\ny district choosing to 1 e this classification should develop subject area classiiication m relation to their needs. The use of this classification is at the discretion of the district. A program is a plan of activities and procedures designed to accomplish an vbJective. The use: of this classification allo\,s expenditures related to a specific prog~ammatic area to be dismbute.:: across the appropriate functional classiiications. TlHS is specirically releYant for progr:ims t!~3t relate to direct instruction as well as support serYicc:s. Any distri t choosing to use this classification should develop program classifi ation: in accord:mce \\ ith their needs. The use oi this classification is at the discretion of the district or cooperati\e. The Arkansas Department of Education (Department) reserYes the right in the future to designate specific coding requirements. ii needed. to comply with reporting requirements imposed on :he Department. -35 - Revenue Classifications Revenue Revenue is defined as an increase in an asset ,vhich does not increase any liability, does not represent the recovery of any expenditure and does not represent the reduction of a liability that would result in a corresponding increase in another liability. This section of classifications includes "Other Sources" which are cash inflows but are not considered rewnue, e.g .. interfund transfers, bond proceeds, insurance proceeds, etc. The classifications required to meet state level reporting requirements for re\'enue are comprised of the following: Fund Source of Fund Revenue Code Table V: Revenue Code Classifications 10000 Revenue from Local Sources (1000) I 1000 Taxes ( 1100) 11100 Property Taxes 11110 Property Taxes - Current ( 1111) 11120 Property Taxes - 40 Percent Pullback Recei,ed by June 30 (1112) 11130 Property Taxes - 40 Percent Pullback Recei\'ed July I- Dec 31 (I I IA) 11140 Property Taxes - Delinquent (1113) 11150 Excess Commission ( 1181) 11 I 60 Land Redemption (Include State Land Sales) (I I 82) 11200 Sales and Use Tax 11300 Income Tax I I 400 Penalties and Interest on Taxes 11900 Other Taxes -36- Table V: Revenue Code Classifications (Continued) 10000 Revenue from Local Sources (Continued) 12000 Revenue From Local Governmental Units Other than LEAs t\~00) 12100 Revenue in Lieu of Taxes 12900 Other 13000 Tuition (1300) 13100 School Tuition from Individuals 131 JO Tuition from Regular Day School (I 311) 13120 Tuition from Summer School (1331 ) 13130 Tuition from Adult Education (1321) 13i-!0 Tuitionfrom Day Care (1313) 13Jj0 Veterans Tuition (1323) 13190 Tuition from Other Programs (1319 1329 1339) 13200 Tuition from Other LE:\.'s Within the State 13210 Tuition from Regular Day School (1312) 13220 Tuition from Summer School (133-:1 13230 TuitionfromAdulr Education (13221 132.JO Tuition from Day Care (1313) 132j0 Veterans Tuition (132 3) 13190 Tuition from Or her Programs (1319 1329 13391 13300 Tuition from Other LEA.'s Outside the State 13310 Tuitionfrom Regular Day School (1319/1329 1339) 13320 Tuition from Summer School (1339) 13330 Tuition from Adult Education (1329) 13340 Tuition from Day Care (1313) J 3350 Veterans Tuition (1323) 13390 Tuitionfrom Other Programs (1319/1329/1339) 13900 Tuition from Other Sources (1319/1329/1339) -37- Table\': Revenue Code Classifications (Continued) 10000 Revenue from Local Sources (Continued) 14000 Transportation Fees (1400) 14100 Transportation Fees from Individuals 1-1110 Feesfrom Regular Day School (I-Ill! I 4120 Fees from Summer School (1-12 I) 1-1130 Fees from Adult Education 141-10 Feesfrom Vocational Education 14190 Fees from Other Programs 14200 Transportation Fees from Other LEA's Within the State 1-12 JO Fees from Regular Day School (]-II 2) 1-1220 Fees from Summer School (1-122) 1-1230 Fees from Adult Education 1-12-10 Feesfrom Vocational Educarion 1-1290 Fees from Other Programs 1-1300 Transporration Fees from Other LEA s Owside rhc S1a1e 1-13 IO Fees from Regular Day School (1-111) 1-1320 Fees from Summer School (1-122) 1-1330 Fees from Adult Education 1-13-10 Feesfrom Vocational Educarion 1-1390 Fees from Other Programs 14900 Transportation Fees from Other Sources 15000 Earnings on Investments (1500) 15100 Interest on Investments ( 1510) 15200 Profits on Sale of Buildings (1520) 15900 Other Earnings on Investments (1590) -38- Table V: Revenue Code Classifications (Continued) 10000 Revenue from Local Sources (Continued) 16000 Food Service (1600) 16100 Daily Sales (1610) 16110 Daily Sales - School Lunch Program 16120 Daily Sales - School Brea~1ast Program 16130 Daily Sales - Special Milk Program 16200 Daily Sales - Non-Reimbursable Programs 162 JO Student(] 61 OJ 16215 A La Carte Income (161:) 16220 Adult (1620) 16300 Special Functions Contract Meals (1625) 16900 Other Food Service ReYenue (1690) 16910 Pepsi/Coke Fund 17000 Srudent ActiYities ( 1700) 17100 Admissions ( 1710) 17110 Athletics (1711 ) 17120 Other School - Sponsored Events ( 1712) 17130 Student Organizations - Sponsored hents 8.:. .-\ctivities (l 713 ) 17200 Sales (1730) 17210 School Sponsored Sales (pictures, workbooks. etc.) (1731 ) 17220 Student Sponsored Sales (candy, candles, etc.)( 1732) 17300 Organization Membership Dues & Fees (1740) 17310 Student Organization Membership Dues (1741) 17320 Teacher Organization Membership Dues ( 1742) 17400 Fees Charged Students (Fines, etc.) (1720) -39- Table\': Revenue Code Classifications (Continued) 10000 Rcnnue from Local Sources (Continued) ! 7000 Student Activities (Continued) 17500 Contracted Services (1750) 17510 ArhleticGuaranrees(J-:51) 17590 Other Contracted Services (1-:59) 17900 Other Student Activity Revenue (1790) 18000 Revenue from Community Service Activities 18100 Athletic 18900 Other Community Service Activities 19000 Other Revenue from Local Sources ( 1900) 19100 Rentals (1910) 19110 16th Secrion Land Rent (1911) 19120 Other Rent Income From Land Owned b_i: the LEA ( 1911) 19130 LEA Buildings and Facilities (1913) 191-10 Rental of Equipment and Vehicles (191-1) 19200 Contributions and Donations From Private Sources (19:0) 19300 Sales of Supplies and Materials (1933) 19400 Textbook Sales and Rentals ( 1800) 19410 Secondary Sales (18100) I 9430 Secondary Textbook Rentals 19450 Elementary Sales (I 820) 19470 Elementary Textbook Rentals 19490 Other Sales/Rentals (I 890) -40- Table V: Revenue Code Classifications (Continued) 10000 Revenue from Local Sources (Continued) 19000 Other ReYenue from Local Sources (Continued) 19500 SerYices Provided LEAs (Other than tuition & transponation) ll940) 19510 Sen-ices Provided Other LEA s Trithin the State 19511 Test Scoring 19 512 Speech Therapist 19513 Equipment Repair 1951-1 Special Education Appraisal Senices 19515 LEA 's Supervisor Program 19516 Stajf De,elopment 1951- G[fted and Talented Reading Senice 19518 Print Shop 19519 lv!edia Services 19550 Transits (Flow-Through Yioney) 19580 SerYices ProYided Other LEA s Outside the State 19600 SerYices Provided Other Local GoYerrunental l:nits 19700 Services ProYided Other Funds ( e.g .. printing. etc.) 19800 Refunds of Prior Year Expenditures (1950) 19900 Miscellaneous Revenue from Local Sources (1990) 20000 Revenue from Intermediate Sources 21000 Unrestricted Revenue from the County (2100) 21100 County General Apportionment (2110) 11200 Severance Tax (2120) 21900 Other Revenue from County (2190) -41- Table V: Revenue Code Classifications (Continued) 30000 Revenue from State Sources (3000) 31000 Unrestricted Grants-in-Aid (3100) 31100 State Equalization Aid (3110) 31200 Additional Base Funding 313 00 Consolidation Incentive 31400 High Cost Transportation Aid (3140) 31450 Student Gro'wth Funding 31500 Isolated Aid 31600 Incentive Funding 31650 ReYenue Loss Funding (formerly Catastrophic Loss) 3 1900 Other (3190) 32000 Restricted Revenue from State Sources 32100 Adult Education 32110 Adult Basic Education 32120 Adult General Education 32130 Workplace Adult Education 32140 Other -42- Table V: Revenue Code Classifications (Continued) 30000 Revenue from State Sources (Continued) 32000 Restricted Revenue from State Sources (Continued) 32200 Regular Education 32211 Reading Program Inservice (McR...\ T. Reading Reco,ery. ELL.\) 32214 Computer Based Education Program 32219 Math & Science Equipment Grant 32220 Curriculum Frameworks 32221 \\'riting Assessment 32222 Career Education 32227 College Prep Enrichment Program (CPEP) 32228 Economic Education 32230 Parents as Teachers (P . .\ T) Project 32231 Parents as Teachers (P . .\ T) Training Center 32234 Distant Leaming 32237 Match Math & Science 32239 State IMPACT Funding for Technology 32300 Special Education : :3 IO Children with Disabilities - SuperYision. Extended Year. Foster Care (3231) 32330 Children without Disabilities - Residential Treatment (3233) 32340 Children with Disabilities - Residential Treatment (3234) 32350 Early Childhood Special Education 32355 Special Education Catastrophic Loss Funding 32360 Gifted & Talented - AEGIS Program. GoYemors School 32361 Gifted & Talented - Advance Placement : 23 70 Altemati ve Leaming Environment 323 71 Limited English Proficiency (LEP) 323 72 Residential Centers/Juvenile Detention 32374 Intervention Prevention 32375 Carnegie Math Based Education 32380 Aid to Human Development Centers -43- Table V: Revenue Code Classifications (Continued) 30000 Revenue from State Sources (Continued) 32000 Restricted Revenue from State Sources (Continued) 32400 Workforce Education 32410 Workforce Center Grant 32420 Workforce Capital Equipment Grant 32430 Coordinated Comp Workforce Education - Special Needs 32440 Technical Preparatory Coordination 32442 Technical Preparatory Learning 32445 Workplace Readiness Tech Prep 32450 Secondary Workforce Center Counseling 32455 Adult Center Support 32458 Short-term Adult Skill Training 32460 Youth Apprenticeship 32470 Traditional Apprenticeship 32475 Arkansas Education Service Center 32480 Workforce New Program Start-up 32485 Teenage Outreach Parenting Program 32488 Principles of Technology 3:2490 Workforce Rehabilitation 32491 Workforce Education 32495 High Tech Training Center 32500 School Food Service (3250) 32520 State Matching 32590 Other 32600 Educational Service Cooperatives 32610 Educational Service Cooperative Funding 32700 Early Childhood Programs 32710 Arkansas Better Chance (ABC) 32711 K-3 Summer School 32712 K-3 Regular School 32713 Early Childhood Curriculum Specialist 32720 K-3 At Risk 32725 Arkansas Crusade for Math & Science K-3 -44- Table V: Revenue Code Classifications (Continued) 30000 Revenue from State Sources (Continued) 32000 Restricted Revenue from State Sources (Continued) 32700 Early Childhood Programs (Continued) 32730 Model Rural Consortium Grant 32735 Early Childhood - Parent Involvement 32740 Infant/Toddler Program (DHS) 32745 Smart Start 32790 Other 32800 Magnet School Programs 32811 Pulaski County Magnet School Revenue 32812 M-to-M Revenue 32813 Magnet & M-to-M Transportation 32900 Other Non-Instructional Programs 32910 Workers' Comp Funding 32912 General Facilities Funding 32913 Growth Facilities Funding 32915 Debt Service Supplement 32916 DHS Human Service Worker Initiative 32917 Department of Health 32990 Other Grants and Aid from the State 40000 Revenue from Federal Sources (4000) 41000 Unrestricted Aid Direct from Federal Government (4100) I 41100 School Federal Assistance - M&O ( PL 81-874, 93-380) (4110) 41200 Wildlife Refuge (4120) 41300 Revenue in Lieu of Taxes (4130) 41900 Other Unrestricted Revenue ( 4190) -45- Table V: Revenue Code Classifications (Continued) 40000 Revenue from Federal Sources (Continued) 42000 Unrestricted Aid From the Federal Government Through the State ( 4200) 42100 Forest Reserve (4310) 42200 Flood Control (4320) 42300 Mineral Leases (4330) 42400 Federal Grazing (4340) 42500 Impact Aid (4350) 42900 Other Unrestricted Revenue (4390) 43000 Restricted Aid Direct from Federal Government (4200) 43100 Elementary/Secondary Education Programs 43110 Artists in Residence 43120 Community Education 43130 Alcohol & Drug Abuse Prevention 43140 National Endowment for the Humanities 43150 Bilingual Education 43160 ROTC - Reserve Officers' Training Corp 43170 Troops to Teachers 43180 Satellite Education Research Commission 43185 National Science Foundation 43190 Presidential Award for Math & Science 4~ 191 Community Service Leaming Workers Assistance 43192 Math Crusade 43600 Indian Education Programs 43610 Indian Education (4242) 43700 Desegregation Programs 43710 MagnetSchool(4221) 43720 Office of Civil Rights (4222) -46- Table V: Revenue Code Classifications (Continued) 40000 Revenue from Federal Sources (Continued) 43000 Restricted Aid Direct from Federal Government (Continued) 43900 Other Restricted Aid Direct from the Federal Government 439 IO National Energy Conservation Policy Act. Title III. Parts 1 & 2 43920 Major Disaster - Repair & Equipment 43930 Public Law 815 - Construction 43940 Federal Low Income Housing 43942 Housing & Community Development Act of 1974 43950 Resource Conservation & Development 43960 Exxon Energy Grant 43970 School Health & utrition 43972 Summer School Health & Nutrition Program 43974 Commodities 43975 Cash in Lieu of Commodities - Not Through State (4486) 43976 Rural Utilities Service Grant (USDA) 45000 Restricted Aid from the Federal Government Through State 45100 Elementary/Secondary Education Act (ESEA) 45110 ESEA Title I Regular - Comp Education 45111 ESEA Title I Migrant Education 45112 ESEA Title I Service Center Migrant Students 45113 ESEA Title I Program Improvement Grant 45114 ESEA Title I Capital Expenses - Grants to Private Schools 4511 S Even Start Migrant Education Grant 45116 ESEA Title I Handicapped Elem & Secondary Act of 1965 45117 Even Start Family Literacy Program 45118 Learn and Serve America 45120 ESEA Title I Neglected & Delinquent Children 45121 Title I Summer Challenge 45122 Title I Comprehensive School Reform Demonstration Program 45130 ESEA Title VI - At-Risk Students 45131 ESEA Title VI - Technical Assistance & Special Projects 45132 Title VI - Classroom Reduction Act of 1999 45140 Stewart B. McKinney Homeless Assistance Act for Children 45150 Job Training Partnership Act, Title II, Section 123 45155 Job Training Partnership Act, Title III 45160 Title XX Social Security Act -47- Table V: Revenue Code Classifications (Continued) 45000 Restricted Aid from the Federa.l Government Through State (Continued) 45100 Elementary/Secondary Education Act (Continued) 45165 Education for Economic Security Act - Basic Skills Improvement 45170 DHS - Childcare Assistance Grant 45300 Carl Perkins Vocational Education Act of 1984 45310 Basic Grant - Formula Grant Entitlement 45311 Leadership Projects - Competitive Awards 45312 Single Parents, Displaced Homemakers & Single Pregnant Women 45313 Sex Equity 45314 Programs for Criminal Offenders 45315 Vocational Education Support - Community-Based 45316 Consumer & Homemaking Education 45317 Technical Preparatory Education - Title III Part E 45318 Supplemental Grants for Improvement Activities - Title III Part F 45319 Teenage Outreach Parenting Program 45320 Special Needs 45321 Delta Initiative 45322 Strive Grant 45325 Technical Literacy Challenge Fund Grant - Title III Part A 45400 Adult Education 45410 Direct & Equitable 45420 Demonstration Projects & Teacher Training 45430 Correctional Adult Education Program 45440 Model Resource Center 45450 Stewart B. McKinney Homeless Assistance Act for Adults 45460 Employment for Disadvantaged Youth - Stay-in-School Program 45470 Adult Basic Education 45480 Women's Educational Equity Act of 1988, Title IX 45500 School Food Services 45510 Lunch Reimbursement Through ADE 45511 Lunch Reimbursement Through DHS 45520 Breakfast Reimbursement Through ADE 45521 Breakfast Reimbursement Through DHS -48- Table V: Revenue Code Classifications (Continued) 45000 Restricted Aid from the Federal Government Through State (Continued) 45500 School Food Services (Continued) 45530 Special Mille Reimbursement Through ADE 45531 Special Milk Reimbursement Through DHS 45540 Snack Reimbursement Through ADE 45541 Snack Reimbursement Through DHS 45550 Food Service Equipment Assistance 45560 Cash in Lieu of Commodities 45580 Nutrition Education & Training Program (NET) 45585 Comprehensive Health (HAT) (Nifty Nutrition) 45590 Other Food Service Revenue 45600 Special Education 45610 IDEA Title VI-B Education of Handicapped 45612 IDEA Title VI-B Area Services 45613 IDEA Title VI-B Pass Through Funding 45614 IDEA Title VI-B Head Start 45630 IDEA Early Childhood, Section 619 45640 Title VI-B Special Education Transition Project 45650 Sliver Grant 45900 Other Restricted Federal Aid Through State 45910 Medicare Catastrophic Coverage Act 45915 Adult Refugee Fund 45920 Eisenhower Math & Science Project 45930 Environmental Education 45940 Goals 2000 45950 Home Instruction Program Preschool Youngsters (HIPPY) 45960 National Diffusion Network (NDN) State Facilitator Project 45970 Drug Abuse Prevention -49- Table V: Revenue Code Classifications (Continued) 45000 Restricted Aid from the Federal Government Through State(Continued) 45900 Other Restricted Federal Aid Through State (Continued) 45971 Safe & Drug Free Schools & Communities. Title IV 45980 Comprehensive School Health - Aids Education Act 45981 Local Delinquency Prevention Title V 45982 School Health Program Coordinator 45990 Other Restricted Federal Grants Through State 47000 Grants-In-Aid From Federal Government Through Intermediate Agency 48000 Revenue in Lieu of Taxes 49000 Revenue for/on Behalf of the LEA 49100 Asbestos Hazard Emergency Response Act (AHERA) (4495) 49150 Federal Flood Control 50000 Other Sources - Nonrevenue 51000 Financing Sources (Nonrevenue) (1970) 51100 Proceeds from Sale of Bonds (1971) 51200 Revolving Loans (1972) 51300 Postdated Warrants ( I 973) 51400 Current Loans (1974) 51500 Installment/Lease Purchase 51600 Temporary State Loan (1975) 51700 School Board Association Anticipation Tax Note (1976) 51800 Refunding Savings 51900 Miscellaneous Nonrevenue Sources -50- Table V: Revenue Code Classifications (Continued) 52000 Interfund Transfers (Permanent Transfers) (1960) 52100 Transfer from Salary Fund (1961) 52200 Transfer from Operating Fund ( 1962) 52300 Transfer from Building Fund (1963) 52400 Transfer from Debt Service Fund (1964) 52500 Transfer from Capital Outlay Fund 52600 Transfer from Federal Grants Fund (1965) 52700 Transfer from Student Activity Fund ( 1966) 52800 Transfer from Food Service Fund (1967) 52900 Indirect Cost Reimbursement 52950 Other 53000 Gains or Losses on Sales of Fixed Assets (Nonrevenue) (1930) 53100 SaleofEquipment(l931) 53200 Sale of Building and Grounds (1932) 53400 Compensation for Loss of Fixed Assets (1934) Source of fund classifications for the revenue codes listed in Table V are detailed in Table II . -51- Table VI: Balance Sheet Account Classifications Assets and Other Debits Current Assets 01000 Cash 01010 Cash in Bank (101) 01020 Petty Cash (102) 01050 Cash with Fiscal Agents (104) 01110 Investments 01120 Certificates of Deposit 01140 Interest Receivable on Investments 01180 Accrued Interest on Investments 01210 Taxes Receivable (110) 01230 Tax Liens Receivable 01410 Intergovernmental Receivable ( 140) 01510 Loans Receivable 01530 Accounts Receivable ( 120) 01580 Bonds Receivable (121) 01600 Due from other Funds (130) 01680 Advances to other Funds ( 150) 01710 Inventories for Consumption ( 1 70) 01720 Inventories for Resale ( 171) 01810 Prepaid Expenses ( 192) 01850 Deposits (191) -52- Table VI: Balance Sheet Account Classifications (Continued) 01890 Other Current Assets 01910 Longterm Investments 01920 Unamortized Premiums on Investments 01930 Unamortized Discounts on Investments ( contra account) Fixed Assets (for use in the Fixed Asset Account Group) 02110 Sites (201) 02210 Site Improvements (203) 02310 Buildings & Building Improvements 02410 Machinery & Equipment (204) 02510 Construction-in-Progress (205) Budgeting Accounts & Other Debits 03040 Bonds Authorized - Unissued (303) 03050 Amount Available for Debt Service (304) 03060 Amount to be Provided for Retirement of Longterm Debt (305) Liabilities, Reserves & Fund Balances Current Liabilities 04000 Vouchers Payable (401) 04020 Accounts Payable ( 402) 04050 Taxes Payable 04060 Claims & Judgments Payable (403) 04070 Contracts Payable (404) -53- Table VI: Balance Sheet Account Classifications (Continued) 04080 Construction Contracts Payable (405) 04090 Construction Contracts Payable - Retainage 041 l O Intergovernmental Accounts Payable 04200 Due to Other Funds ( 411) 04280 Advances from Other Funds 04330 Due to Revolving Loan Fund (421) 04410 Matured Bonds Payable ( 441) 04420 Matured Bond Interest Payable ( 442) 04500 Interest Payable - Current (502) 04610 Salaries Payable 04711 Payroll Deductions & Withholding (450) 04712 State Withholding (451) 04713 Federal Withholding (452) 04714 Social Security Payable (453) 04715 Teacher Retirement Payable (454) 04716 Public Employee Retirement Payable (455) 04717 Medicate Payable 04718 Other Payroll Deductions (456) 04810 Deferred Revenue (473) 04920 Due to Fiscal Agent (471) 04930 Bonds Payable - Current (501) 04940 Notes Payable - Current 04990 Other Current Liabilities 05010 Unamortized Premiums on Bonds Sold (472) -54- Table VI: Balance Sheet Account Classifications (Continued) 05020 Unamortized Discounts on Bonds Sold ( 193) 05110 Bonds Payable - oncurrent 05120 Notes Payable - oncurrent Budgeting Accounts and Other Credits 06010 Appropriations (Expenditure Budget Control) (601) 06020 Expenditures (Expenditure Control) (602) 06030 Encumbrances (Encumbrance Control) (603) 06040 Payroll Encumbrance Control 06050 Estimated Revenues (301) 06060 Revenues (Credit) (302) Fund Equity 07110 Investment in General Fixed Assets (705) 07510 Reserved for Inventories (702) 07530 Reserved for Encumbrances (701) 07540 Payroll Reserve for Encumbrances 07600 Reserved - Fund Balance (703) 07700 Umeserved - Fund Balance (704) 07900 Fund Balance Budget -55- Chapter 3 DEFINITIONS OF ACCOUNT CLASSIFICATIONS This chapter consists of definitions of the account classifications and detailed descriptions of fund, location, function, object, revenue and balance sheet classifications. Fund Definitions Fund accounting is organized around a set of funds where each fund is created for a unique purpose. Each fund maintains a complete set of self-balancing accounts which show its assets, liabilities, reserves, fund balances and expenditures. Included in this section are fund definitions. 1 Teacher Salary Fund. Set of accounts used to record the receipts and expenditures for payment of salaries for certified personnel, certified substitutes, tuition and fringe benefits as defined by statute 6-17-908. Certified personnel salaries from federal program funds are excluded. 2 Operating Fund. Set of accounts used to record the receipts and expenditures for current operating expenses other than those that relate to the purposes set out for the other funds listed. 3 Building Fund. Set of accounts used to record the receipts and expenditures of specific building projects. 4 Debt Service Fund. Set of accounts used to record local tax receipts and expenditures for the retirement of bonded debt. 5 Capital Outlay/Dedicated Maintenance & Operation Fund. Set of accounts used to record the receipts and expenditures of building projects funded by millages voted and passed specifically for capital outlay and dedicated M&O purposes. 6 Federal Grants Fund. Set of accounts used to record the receipts and expenditures restricted to federally sponsored projects. 7 Activity Fund. Set of accounts used to record the receipts and expenditures for pupil activities. 8 Food Service Fund. Set of accounts used to record the receipts and expenditures of the food service operations. 9 Fixed Asset Fund. Set of self-balancing accounts indicating the investment in fixed assets. -56- Source of Fund Definitions This classification is used to identify expenditures in relation to specific revenue sources. Source A of fund codes should be used wherever specialized reporting and budgetary control are required. W A three digit code is used for source of fund classifications as specified in Table II. Where the need for separate source of fund codes ( e.g., building fund) are not necessary. the classification code will be 000. Source of fund code definitions are the same as their corresponding revenue code definitions which are listed later in this chapter. Location CLEA Number) Definitions The term location is used to denote the location of education activities for organizational purposes. In most cases, location denotes individual schools, but it can be used to designate cost centers which will enable budgets and expenditures to be made for each school or location. Districts should use the last three digits of the school's LEA to specify the location for the transaction. Function Definitions The function describes the activity being performed when a service is provided or a material object is received. The functions of a district are classified into five broad areas: instruction: support services
operation of non-instructional services
facilities acquisition and construction services
and other outlays. Included in this section are definitions of each function. 1000 Instruction. Instruction includes the activities dealing directly with teaching students or - interaction between teacher and pupils. Teaching may be provided for pupils in a school classroom, in a home or hospital and in other learning situations such as co-curricular activities. 1100 Regular Programs/Elementary-Secondary. Regular instruction activities designed for students preschool through high school. 1103 K-3 Summer School Remediation. Summer school for students kindergarten through grade 3. 1105 Preschool. Arkansas Better Chance (ABC) provides learning experiences for educationally deprived children ages 3-5. 1110 Kindergarten. Leaming experiences for students 5 and 6 years old. 1120 Elementary. Learning experiences generally for students in grades 1 through 6 but may include up to grade 8. -57- 1000 Instruction. (Continued) 1100 Regular Programs/Elementary-Secondary. (Continued) 1130 Middle/Junior High. Leaming experiences for grades 5 through 9. 1140 High School. Leaming experiences generally for grades 9 through 12 but may include grades 7 and 8. 1150 Athletics. Activities associated with the district's regularly organized sports programs. 1160 Student Activities. Co-curricular activities of the district which can be separately identified from other regular programs. 1170 Summer School. Leaming experiences supplemented in the summer for students that did not achieve a certain level of proficiency during the regular school year. 1180 Teacher Bonus. One time bonus to teachers and not subject to teacher retirement. 1190 Other Regular. Prior year underpayments and any other regular programs not classified above. 1200 Special Education. Instructional activities designed primarily to deal with special needs. The special program service area includes pre-primary, elementary and secondary students who are handicapped and in need of special education and related services as defined in program standards. 1210 Itinerant Instruction. Instruction provided by an educational specialist who serves handicapped children with disabilities and their teachers in generally more than one school, in their homes or in hospitals. 1211 Consulting Teachers. 1212 Itinerant Speech Pathologist. 1213 Braille Instructors. 1214 Home Bound. 1215 Educational Interpreters for the Deaf. -58- 1000 Instruction. (Continued) 1200 Special Education. (Continued) 1220 Resource Room. Services are provided by a resource teacher who works with students with disabilities assigned to the regular classroom more than halfof the school day. 1230 Special Class - 1: 15 Ratio. A student with a disability where the student is assigned to a special class for at least half of the school day. 1240 Special Class - 1: 10 Ratio. A severely impaired student with a disability where the student is assigned to a special class for at least half of the school day. 1250 Special Class - 1 :6 Ratio. A severely impaired student with a disability where the student is assigned to a special class at least half of the school day due to programming needs that necessitate a low pupil-to-teacher ratio. 1260 1253 Integrated Classroom. 1256 Regular Classroom. Separate Day School - Private. Purchased services only. A student with a disability who spends at least half of the school day in a private day school for contracted services since the student's needs cannot be met in a regular school. 1265 Pre-referral. 1266 Post dismissal. 1267 Section 504 Eligible. 1270 Residential Day School - Private. Purchased services only. A student with a disability who requires residential services in order to receive appropriate special education services where at least half of the school day is spent in a private residential school for contracted services. -59- 1000 Instruction. (Continued) 1200 Special Education. (Continued) 1280 Other Private. Purchased services only. A student with a disability who requires instruction provided by private agencies or individuals not specified above. 1285 Extended Year. Extension of special education programming beyond the regular school year. 1290 Preschool - Special Needs. A preschool student with a disability who receives special education instruction in a public or private preschool program. 1295 Separate Day School - Public. A preschool student with a disability who spends at least half of the school day in a public day school since their needs cannot be met in a regular school. 1299 Other Special Education. Special education instructional programs not included above. 1300 Workforce Education Programs. Learning experiences which will provide individuals with the opportunity to develop the necessary knowledge, skills and abilities needed for employment in an occupational area. 1310 Workforce Agriculture. Learning experiences that provide opportunities for students to prepare for or improve their competency in agricultural operations. 1320 Marketing & Distributive Education. Learning experiences that prepare students to enter or improve their competency level in distributive occupations. 1330 Business/Office Occupations. Learning experiences that allow students to gain an overall understanding of business principles and practices and prepare them for employment in office occupations. 1340 Health Careers/Occupations. Learning experiences that prepare students with the knowledge, skills and abilities required in health professions. -60- 1000 Instruction. (Continued) 1300 Workforce Education Programs. (Continued) 1350 Trade and Industrial (including Industrial Arts). Learning experiences that allow students to acquire an overall understanding of industry and technology or prepare students for entry into skilled or semi-skilled occupations in trade and industry. 1360 Home Economics. Learning experiences that prepare students with the requisite knowledge, understanding and skills for entry into home economic occupations. 13 70 Career Orientation. Learning experiences which provide students with sufficient knowledge and understanding of the workplace and occupational tracks to enable them to make intelligent career decisions. 1380 General Cooperative. Learning and working experiences which provide students with knowledge and skills in occupational programs and the opportunity to acquire on- the- job training experience. 1390 Special Needs 1395 Tech Prep. Learning experiences which provide a systematic A technical education between secondary and post secondary WI' institutions leading to two-year associate degrees, certificates or apprenticeship training programs. 13 96 Workplace Readiness. A one semester course designed to teach the skills and attributes needed to succeed in the changing workplace. 1397 Regional Technical Coordination. 1399 Other Workforce Projects. Other vocational education programs not described above. -61- 1000 Instruction. (Continued) 1400 Adult/Continuing Education Program. Learning experiences designed to develop knowledge and skills to meet educational objectives for adults. Programs include activities to foster the development of the fundamental tools of learning to prepare for a new or different career. 14 IO Adult Basic Education. Instructional services offered to adults, 16 years or older, that enable them to acquire the academic skills which are equivalent to an eighth grade graduate. Additionally, foreign-born adults can be extended the opportunity to learn English as a second language. 1420 Adult General Education. 1430 Adult Workforce Education. Vocational education programs for adults for the purpose of upgrading occupational skills. 1440 Special Projects. These are special grant programs that fund the development of innovations, demonstration, research and teacher training in adult education. 1490 Other Adult/Continuing Education Programs. Other adult and continuing - education programs not described above. 1500 Compensatory Education Programs. Those instructional activities designed primarily to meet the educational needs of pupils who are judged to be underachievers or educationally deprived. All compensatory education must be supplemental to the normal instruction in the areas covered. In cases of joint programs that substitute for normal instruction, only the excess cost may be charged to compensatory education. 15 IO Basic Skills. Special training in two or more of the basic skills of language arts, reading and/or mathematics given under a single set of coordinated instructional activities. 1515 School Improvement. 1520 Dropout/Dropout Prevention. Specialized instructional and support services designed to utilize cultural, ethnic, or vocational interests to encourage students to stay in school or to encourage re-entry of dropouts into educational activities. -62- 1000 Instruction. (Continued) 1500 Compensatory Education Programs. (Continued) 1525 Technology. 1530 Language Arts. Specialized instructional services in language to supplement the regular English or other language subjects. 1535 Instructional & Educational Materials. 1540 Educational Reform. 1545 At-Risk. 1550 Early Childhood Education. Specialized educational activities and services for students from preschool through the first grade. The program must be designed to compensate for the lack of early childhood learning opportunities arising from environmental constraints. 1555 Literacy. 1560 Reading. Specialized instruction services designed to meet the educational needs of educationally deprived children in conjunction with or in addition to regular reading programs. 1570 Mathematics/Science. Specialized instruction services designed to meet the educational needs of educationally deprived children in conjunction with or in addition to regular mathematics programs. 1590 Other Compensatory Education Programs. Other compensatory education programs not classified. 1900 Other Instructional Programs. Any instructional program not classified above. 1910 Gifted and Talented Children. Programs designed to meet the special educational needs of the gifted and talented at the elementary and secondary levels. 1915 Music. 1 920 Computers. -63- 1000 Instruction. (Continued) 1900 Other Instructional Programs. (Continued) 1930 English as a Second Language. Programs for students for whom English is not their first language. and those who need assistance in English to be successful in school. 1950 Alternative Learning Environment. 1990 Other Instructional Programs. Other programs not described above. 2000 Support Services. Services which provide administrative, technical and logistical support to facilitate and enhance instruction and community services and non-program charges. 2100 Support Services - Students. Activities designed to assess and improve the welfare of students and supplement the teaching process. 2110 Attendance and Social Work Services. Activities designed to improve student attendance at school and attempt to prevent or solve student problems involving the home, the school and the community. 2111 Supervision of Attendance and Social Work Services. The activities associated with supervising and managing attendance and social work. 2112 Attendance. The activities associated with identifying nonattendance patterns, promoting improved attitudes toward attendance, analyzing causes of nonattendance, acting early on nonattendance problems and enforcing compulsory attendance laws. 2113 Social Work. The activities associated with investigating and diagnosing student problems arising out of the home, school or community case work, group work services for the child and/or parent, interpreting the problems of students for other staff members, and promoting modification of the circumstances surrounding the student relating to the problem. -64- 2000 Support Services. (Continued) 2100 Support Services - Students. (Continued) 2110 Attendance and Social Work Services. (Continued) 2114 Student Accounting. Activities of acquiring and maintaining records of school attendance, home. family characteristics and census data, portions of which become a part of the student's cumulative record. 21 19 Other Attendance and Social Work Services. Attendance and social work services other than those described above. 2120 Guidance Services. Activities involving counseling students and parents, consulting with staff on learning problems. student evaluations, assisting with student educational and career plans, assisting in student personal and social development, providing referral assistance, and working with other staff members involving student guidance programs. 2121 Supervision of Guidance Services. Activities associated with directing, managing, and supervising guidance services. 2122 Counseling. Activities concerned with the relationship between A one or more counselors and one or more students. These activities W, are designed to help students: understand their educational, personal and occupational strengths and limitations
relate their abilities and aptitudes to educational and career opportunities
utilize their abilities in formulating realistic plans
and achieve satisfying personal development. 2123 Appraisal. Activities used in assisting students in assessing their progress in career development. 2124 Information. Activities for disseminating educational, occupational, and personal information to acquaint students with the curriculum and educational and vocational opportunities and requirements. 2125 Record Maintenance. Activities for compiling, maintaining and interpreting cumulative student records. -65- 2000 Support Services. (Continued) 2100 Support Services - Students. (Continued) 2120 Guidance Services. (Continued) 2126 Placement. Activities that help place students in appropriate situations while they are in school. 2129 Other Guidance Services. Guidance services which are not classified above. 2130 Health Services. Physical and mental health services which are not direct instruction. Included are activities that provide students with appropriate medical, dental and nursing services. 2131 Supervision of Health Services. Activities associated with directing and managing health services. 2132 Medical. Activities concerned with the physical and mental health of students. 2133 Dental. Activities associated with dental screening, dental care and orthodontic activities. 2134 Nursing. Activities associated with nursing, such as health inspection, treatment of minor injuries and referrals for other health services. 2139 Other Health Services. Health services not classified above. 2140 Psychological Services. Activities concerned with administering psychological tests and interpreting the results, gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests
and planning and managing a program of psychological services, including psychological counseling for students, staff and parents. 2141 Supervision of Psychological Services. Directing, managing and supervising the activities associated with psychological services. -66- 2000 Support Services. (Continued) 2100 Support Services - Students. (Continued) 2140 Psychological Services. (Continued) 2142 Psychological Testing. Activities concerned with administering psychological tests, standardized tests. and inventory assessments of ability, aptitude, achievement, interests and personality and their interpretation. 2143 Psychological Counseling. Activities that take place between a school psychologist or other qualified person as counselor and one or more students in which the students are helped to clarify and resolve adjustment problems and interpersonal relationships. 2144 Psychotherapy. Activities that provide a therapeutic relationship between a qualified mental health professional and one or more students in which students are helped to clarify and resolve emotional problems. 2149 Other Psychological Services. Other activities associated with psychological services not classified above. 2150 Speech Pathology and Audiology Services. Activities which identify. assess, and treat children with speech, hearing and language impairments. 2151 Supervision of Speech Pathology and Audiology Services. Activities associated with directing, managing and supervising speech pathology and audiology services. 2152 Speech Pathology. Activities that identify children with speech and language disorders
diagnosis and appraise specific speech and language disorders
refer problems for medical or other professjonal attention
provide required speech treatment services
and provide counseling as appropriate. 2153 Audiology. Activities that identify children with hearing loss
determine the range, nature and degree of hearing function
refer problems for medical attention
involve auditory training, speech reading (lip reading) and speech conservation
administer programs of hearing conservation
and provide counseling as appropriate. -67- 2000 Support Services. (Continued) 2100 Support Services - Students. (Continued) 2150 Speech Pathology and Audiology Services. (Continued) 2154 Hearing Impaired Interpreter. Activities associated with the interpretation and analysis of speech and hearing impaired students. 2159 Other Speech Pathology and Audiology Services. Other activities associated with speech pathology and audiology services not classified above. 2 I 60 Physical and Occupational Therapy. Services provided by a qualified physical therapist directed toward improving, developing or restoring function impaired or loss through illness, injury or deprivation. 2190 Other Support Services - Students. Other support services students not classified above. 2200 Support Services - Instructional Staff. Activities associated with assisting the instructional staff with the learning process. 2210 Curriculum Supervision (Improvement of Instructional Services). Activities consisting of assisting instructional staff in planning, developing and evaluating student learning experiences. 2211 Supervision oflmprovement oflnstructional Services. Activities associated with directing, managing and supervising the improvement of instructional services. 2212 Instruction and Curriculum Development. Activities that aid teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques which stimulate and motivate students. 2213 Instructional Staff Training. Activities that contribute to the professional growth and competency of the instructional staff. 2214 Instructional Staff Advisory Services. Activities designed to aid teachers and program supervisors in developing, monitoring and evaluating curriculum and specialized learning experiences -68- 2000 Support Services. (Continued) 2200 Support Services - Instructional Staff. (Continued) 2210 Curriculum Supervision. (Continued) 2215 Drug Free Schools. 2219 Other Improvement of Instructional Services. Activities for improving instruction other than those classified above. 2220 Educational Media Services. Activities using all teaching and learning resources, including hardware and content materials. 2221 Supervision of Educational Media Services. Activities concerned with directing, managing and supervising educational media services. 2222 School Library. Activities such as: selecting. acquiring, preparing. cataloging and circulating printed materials
planning the use of the library by teachers and students
and guiding individuals in their use of library books and materials. 2223 Audiovisual. Activities such as selecting. preparing, caring for and making available equipment, films, filmstrips, transparencies, tapes. - TV programs and other similar materials to staff members. 2224 Educational Television. Activities concerned with planning, programming, writing and presenting educational programs by closed circuit or broadcast television. 2225 Computer-Assisted Instruction. Activities concerned with planning, programming, writing and presenting educational projects which have been especially programmed for computer use as the principal medium of instruction. 2229 Other Educational Media Services. Educational media services other than those classified above. 2290 Other Support Services - Instructional Staff. Services supporting the instructional staff not classified above. -69- 2000 Support Senices. (Continued) 2300 Support Services - General Administration. Activities concerned with establishing and administering district policy. 23 IO Board of Education Services. The activities of the district board of education. 2311 Supervision of Board of Education Services. Activities concerned with directing and managing the general operation of the district board of education. 2312 Board Secretary/Clerk. The activities required to perform the duties of the secretary /clerk of the board of education. 2313 Board Treasurer. The activities required to perform the duties of treasurer of the board of education. 2314 Elections. Services rendered in connection with elections of officers and bond elections. 2315 Legal. Legal counseling provided to the board of education. 2316 Staff Relations and Negotiation. Activities concerned with staff relations and the responsibilities for contractual negotiations with both instructional and non-instructional personnel. 2317 Audit Services. Independent audit services provided to board of education. 2318 Reappraisal of Property. Services connected with the reappraisal of property within the school district. 2319 Other Board of Education Services. Board of education services which are not classified above. 2320 Executive Administration Services. Activities associated with the overall general administration of the district. 2321 Office of the Superintendent or Educational Cooperative. The activities performed by the superintendent and assistant superintendents in directing and managing the district. -70- . 2000 Support Seniices. (Continued) 2300 Support Services - General Administration. (Continued) 2320 Executive Administration Services. (Continued) 2322 Community Relations. The activities and programs developed and operated to improve school/community relations. 2324 State and Federal Relations. Activities associated with developing and maintaining good relationships with state and federal officials. 2329 Other Executive Administration Services. Other general executive administrative services not classified above. 2380 Office of Desegregation. 2390 Other Support Services - General Administration. Other support services for general administration not included above. 2400 Support Services - School Administration. Activities concerned with the administrative functions of a school. 2410 Office of the Principal. Activities concerned with directing and managing A school operations by the principal, assistant principals and other assistants. W, 2490 Other Support Services - School Administration. Other school administration services not classified above. 2500 Support Services - Business. Activities concerned with paying, transporting, exchanging and maintaining goods and services for the district. 2501 Supervision of Business Services. The activities of directing, managing and supervising areas of business services . 2510 Fiscal Services. Those activities concerned with the fiscal operations of the district. 2511 Supervision of Fiscal Services. The activities of directing, managing and supervising the areas of fiscal services. 2512 Budgeting. Activities concerned with budget planning, formulation, control and analysis. -71- 2000 Support Services. (Continued) 2500 Support Services - Business. (Continued) 2510 Fiscal Services. (Continued) 2513 Receiving and Disbursing Funds. Activities concerned with funds received and disbursed. 2514 Payroll. The activities associated with making periodically payments to employees for services rendered, including federal income tax withholding, retirement and social security. 2515 Financial Accounting. Those activities concerned with maintaining records of the financial operations and transactions of the district 2516 Internal Auditing. Those activities concerned with verifying the reliability of the accounting system, safeguarding assets and evaluating the adequacy of internal controls. 2517 Property Accounting. Those activities concerned with preparing and maintaining current inventory records of land, buildings and equipment. 2519 Other Fiscal Services. Includes fiscal services not classified above. 2520 Purchasing Services. Activities concerned with purchasing supplies, furniture, equipment and materials used in schools and school system operations. 2530 Warehousing and Distributing Services. 2531 Supervision of Warehousing and Distributing Services. The activities of directing and supervising the warehousing and distributing of supplies, furniture, equipment, materials and mail. 2535 Warehouse Inventory Adjustment. Adjustments to inventories due to consumption or loss. -72- 2000 Support Services. (Continued) 2500 Support Services - Business. (Continued) 2540 Printing, Publishing and Duplicating Services. The activities associated with printing and publishing administrative publications. 2590 Other Support Services - Business. Includes uther business related support services not included above. 2600 Operation and Maintenance of Plant Services. Those activities concerned with operating and maintaining the plant, grounds, buildings and equipment. 2610 Supervision of Operation and Maintenance of Plant Services. The activities of directing, managing and supervising the operations and maintenance of the school plant. 2620 Operation of Building Services. Activities concerned with the daily operation and maintenance of the plant and buildings. 2630 Care and Upkeep of Grounds Services. The activities of maintaining the grounds and improvements. 2640 Care and Upkeep of Equipment Services. The activities of maintaining the district's equipment. 2650 Vehicle Operation and Maintenance Services (Other than Student Transportation Vehicles). The activities of maintaining general purpose vehicles such as trucks, tractors, graders and staff vehicles. 2660 Security Services. Those activities concerned with maintaining order and safety in school buildings and on school grounds. 2690 Other Operation and Maintenance of Plant Services. Includes operation and maintenance of plant services not classified above. 2700 Student Transportation Services. Those activities concerned with the transporting students to and from school. 2710 Supervision of Student Transportation Services. Activities pertaining to directing and managing student transportation services. -73- 2000 Support Services. (Continued) 2700 Student Transportation Services. (Continued) 2720 Vehicle Operation. Activities of operating vehicles for student transportation purposes. 2730 Monitoring. Those activities concerned with monitoring pupils in the process of being transported. 2740 Vehicle Servicing and Maintenance. Those activities of maintaining and servicing student transportation vehicles. 2790 Other Student Transportation Services. Includes student transportation services not classified above. 2800 Support Services - Central. Activities, other than general administration, which support each of the other instructional and supporting services programs. 2801 Supervision of Central Support Services. Supervision of those activities concerned with directing and managing central support services. 2810 Planning, Research, Development and Evaluation (PRD&E) Services. Those activities associated with conducting and managing programs of planning, research development and evaluation of the district. 2811 Supervision of PRD&E Services. The activities involved in directing managing and supervising the programs of planning, research development and evaluation of the district. 2812 Development Services. Includes research and development for improving educational programs. 2813 Evaluation Services. Includes activities concerned with evaluating whether goals were achieved. 2814 Planning Services. Includes activities concerned with selecting or identifying long range goals and priorities and the methods for achieving them. -74- 2000 Support Services. (Continued) 2800 Support Services - Central. (Continued) 2810 Planning, Research, Development and Evaluation (PRD&E) Services. (Continued) 2815 Research Services. Includes activities concerned with the systematic study and investigation of various aspects of education. 2819 Other PRD&E Services. Includes planning, research, development and evaluation services not classified above. 2820 Information Services. Those activities concerned with writing, editing and other preparation necessary to disseminate educational and administrative information for students, staff or the public. 2821 Supervision of Information Services. The activities of directing and managing information services. 2822 Internal Information. Those activities concerned with wTiting. editing and providing administrative information to students and staff. 2823 Public Information. Those activities concerned with writing, editing and other preparation necessary to disseminate educational and administrative information to the public. 2824 Management Information (Non-data processing). Activities concerned with providing management with relevant information to enable effective decision making. 2829 Other Information Services. Those activities concerned with information services not classified above. 2830 Staff Services. Those activities concerned with staff services of the district. 2831 Supervision of Staff Services. The activities of directing and managing staff services. 2832 Recruitment and Placement. Those activities concerned with employing and assigning personnel. -75- 2000 Support Services. (Continued) 2800 Support Services - Central. (Continued) 2830 Staff Services. (Continued) 2833 Staff Accounting. Services provided in C')nnection with recording information regarding district employees. 2834 Inservice Training (Classified Staff). The activities developed by the district for providing training to classified staff. 2835 Health. Those activities concerned with medical, dental and nursing services provided to district employees. 2839 Other Staff Services. Staff services not included above. 2840 Data Processing - Administrative Services. Those activities concerned with maintaining and preparing information for reporting purposes. 2841 Supervision of Administrative Data Processing Services. Those activities concerned with directing and managing data processing services. 2842 Systems Analysis. Those activities concerned with the development of data processing procedures or application regarding computer applications and equipment. 2843 Programming. Those activities involved in the development of computer applications. 2844 Operations. Activities involving operating business and data processing machines. 2849 Other Administrative Data Processing Services. Those activities concerned with data processing not classified above. 2870 Technology Services. -76- 2000 Support Services. (Continued) 2800 Support Services - Central. (Continued). 2880 Statistical Services. 2881 Supervision of Statistical Services. Directing. supervising and managing the activities associated with statistical services. 2882 Statistical Analysis. Activities concerned with the use of statistical data to aid in decision making. 2883 Statistical Reporting Services. Activities concerned with assimilating statistical data and preparing reports for internal and external use. 2889 Other Statistical Services. Statistical services not classified above. 2890 Other Support Services - Central. Administrative services which support instructional and supporting services programs. 2900 Other Supporting Services. Supporting services not classified above. 3000 Operation of Non-Instructional Services. Activities concerned with providing noninstructional services to students, staff or the community. 3100 Food Services Operations. Activities concerned with preparing and serving meals. lunches, or snacks in connection with school activities and food delivery. 3110 Supervision of School Food Services. Directing, supervising and managing the activities associated with school food services. 3120 Food Preparation and Dispensing Services. Those activities concerned with preparing and serving regular and incidental meals. lunches or snacks to pupils and staff. 3130 Food Delivery Services. The activities concerned with delivering food to the school. 3140 Food Management Contract Services. Those activities concerned with a commercial enterprise or a non-profit organization which is contracted to manage an aspect of the school food service. 3190 Other Food Services. Includes food service activities not classified above. -77- 3000 Operation of Non-Instructional Services. (Continued) 3200 Other Enterprise Operations. Activities financed and operated in a manner similar to private business enterprises. 3300 Community Services Operations. Activities concerned with providing community services to students, staff or other community participants. 3400 3310 Supervision of Community Services. Directing, supervising and managing activities associated with school and community activities. 3320 Community Recreation Services. Those activities concerned with providing recreation for the community. 3330 Civic Services. Those activities of providing services for civic affairs or organizations. 3340 Public Library Services. Activities related to the operation of the public libraries by a school district or through the district's library collection. 3350 Custody and Care of Children Services. Providing programs for children in residential day schools or childcare centers which are not part of or directly related to the district's instructional programs and the attendance is not included in the district's attendance figures. 3351 Welfare Activities. Providing for the personal needs of individuals who have been designated as needy by an appropriate governmental entity. 3352 Non-Public School Public Service. Activities concerned with providing instructional services, attendance and social work services. health services and transportation services for non-public school pupils. 3353 Parent Centers. 3354 Instruction Program. 3390 Other Community Services. Other community services not classified above. Other Non-Instructional Services. -78- 4000 Facilities Acquisition and Construction Services. Those activities concerned with site acquisition services, site improvement services, architectural and engineering services and A building construction and improvement services . W 4100 Supervision of Facilities Acquisition and Construction Services. Supervising, managing and directing activities concerned with acquisition and construction of district sites and buildings. 4200 Site Acquisition Services. Activities concerned with acquiring new sites. 4300 Site Improvement Services. Activities concerned with improving and maintaining existing site improvements. 4400 Architecture and Engineering Services. The activities of architects and engineers related to land acquisition and improvements to buildings. 4500 Educational Specifications Development Services. Those activities concerned with preparing and interpreting architectural and engineering specifications of buildings. 4600 Building Acquisition and Construction Services. Those activities concerned with building acquisition and construction for instructional and non-instructional areas. 4610 Instructional Areas. Those activities concerned with building acquisition and construction of instructional areas. 4620 Non-Instructional Areas. Those activities concerned with building acquisition and construction of non-instructional areas. 4700 Building Improvements Services. Those activities concerned with initial installation or extension of service systems, built-in equipment and additions to buildings. 4710 Instructional Areas. Those activities concerned with initial installation or extension of services systems, built-in equipment and additions to buildings of instructional areas. 4720 Non-Instructional Areas. Those activities concerned with initial installation or extension of service systems, built-in equipment and additions to buildings of non-instruqtional areas. 4900 Other Facilities Acquisition and Construction Services. Facilities acquisition and construction activities not classified above. -79- 5000 Other Uses. 5100 LEA Indebtedness. The servicing of the district's debt, including principal, interest and fiscal fees. 5110 Bonded Indebtedness. Debt retired by specific millages voted by the electorate. 5120 Non-Bonded Debt (Revolving Loans). Revolving Loan Fund debt and other non-bonded debt serviced from the operating fund. 5130 Current Loans. Indebtedness with a term of no more than one year. 5140 Postdated Warrants. Indebtedness incurred in the form of postdated warrants for a term of not more than eight (8) years unless for energy conservation measures. 5150 Installment/Lease Purchase Payments. Indebtedness not to exceed more than eight (8) years unless for energy conservation measures. 5160 School Board Association Anticipated Tax Note. A bank note borrowed from the State School Boards Association. 5190 Other Indebtedness. 5200 Fund Transfers. Money transferred from one fund to another fund. 5300 Payment to Other LEA's (Within the State). These are payments generally for tuition and transportation or other services provided to students from a district other than the resident district. 5400 Payment to Other LEA's (Outside the State). These are payments generally for tuition and transportation or other services provided to students from a district other than the resident district and outside the State. 5500 Indirect Costs. Costs incurred that are not directly attributable to a specific school or for a specific activity or function. 5900 Other Non-Programmed Costs. Costs not classified above. 5901 Payment to State for Overpayment of Funds. -80- Object Definitions Object classifications are used to describe a service or commodity obtained as a result of a specific - expenditure. The major categories of objects are broken down into sub-objec,s to allow for greater detail. The major category designation is often used as a category summary that should not be used for posting purposes. For posting purposes, the lowest level shown for a category heading or subheading should be used by the district or cooperative. The folloving definitions are provided for each object classification. 61000 Personal Services - Salaries. Compensation paid to permanent and temporary employees of the districts. 61100 Regular Employees 61110 Certified. Salary expenditures paid to certified employees from the teacher salary fund, unless funded by a federally sponsored program. 61120 Classified. Salary expenditures paid to noncertified employees from the operating or building fund, unless funded by a federally sponsored program. 61200 Temporary Employees. Salary expenditures for work performed on a temporary basis, excluding substitute teachers. 61210 Certified. Salary expenditures paid to certified employees from the operatir A fund, unless funded by a federally sponsored program. W, 61220 Classified. Salary expenditures paid to noncertified employees from the operating or building fund, unless funded by a federally sponsored program. 61300 Overtime. Amounts paid to permanent and temporary employees for work performed in addition to the normal work period for which the employee is compensated. 61400 Sabbatical Leave. Amounts paid by to employees on sabbatical leave. 61500 Workshops. 61510 Certified. 61520 Classified. -81- 61000 Personal Services - Salaries (Continued) 61700 Substitutes. Salary expenditures for work performed by substitute teachers. 61710 Certified. Salary expenditures for certified substitute teachers payable from the teacher salary fund, unless funded by a federally sponsored program. 61720 Classified. Salary expenditures for noncertified substitute teachers normally paid from the operating or building fund, unless funded by a federally sponsored program. 61800 Unused Sick Leave. Costs incurred due to an employee retiring, being terminated or as an benefit when an employee accumulates over the maximum amount eligible to be carried forward in a year. 61810 Certified. Expenditures paid to certified personnel from the operating fund, unless funded by a federally sponsored program. 61820 Classified. Expenditures paid to noncertified personnel usually from the operating or building fund, unless funded by a federally sponsored program. 61900 Other. The costs paid for severance or early retirement incentive. 61910 Severance Certified. 61920 Severance Classified. 61930 Early Retirement Incentive Certified. 61940 Early Retirement Incentive Classified. 61950 Annuityff-Drop 62000 Personal Services - Employee Benefits. Costs paid on behalf of employees not included as part of an employee's gross salary. 62100 Group Insurance. Employer's share of group insurance. 62110 Certified. Expenditures paid for certified employees from the operating fund, unless funded by a federally sponsored program. 62120 Classified. Expenditures paid for noncertified employees from the operating or building fund, unless funded by a federally sponsored program. -82- 62000 Personal Services - Employee Benefits. (Continued) 62200 Social Security. Employer's share of Social Security of 6.2 percent, including the - amount reimbursed for employees assigned to federal programs. 622 l 0 Certified. Expenditures paid for certified employees from the operating fund. unless funded by a federally sponsored program. 62220 Classified. Expenditures paid for noncertified employees from the operating or building fund, unless funded by a federally sponsored program. 62250 Medicare. Employer's share of Medicare of 1.45 percent, including the amount reimbursed for employees assigned to federal programs. 62260 Certified. Expenditures paid for certified employees from the operating fund, unless funded by a federally sponsored program. 62270 Classified. Expenditures paid for noncertified employees from the operating or building fund, unless funded by a federally sponsored program. 62300 Teacher Retirement Contributions. Employer's share of retirement payments, including the amount reimbursed for employees assigned to federal programs. 62310 Certified. Expenditures paid for certified personnel from the operating fund A unless funded by a federally sponsored program. W' 62320 Classified. Expenditures paid for noncertified employees from the operating or building fund, unless funded by a federally sponsored. 62400 Tuition ReimbursemenL Amounts paid to employees qualifying for tuition reimbursement based upon district policy. 62410 Certified. Expenditures paid to certified employees from the operating fund, unless funded by a federally sponsored program. 62420 Classified. Expenditures paid to noncertified employees from the operating or building fund, unless funded by a federally sponsored program. -83- 62000 Personal Services - Employee Benefits. (Continued) 62500 Unemployment Compensation. Employer's cost of unemployment compensation. 62510 Certified. Expenditures paid for certified employees from the operating fund, unless funded by a federally sponsored program. 62520 Classified. Expenditures paid for noncertified employees from the operating or building fund, unless funded by a federally sponsored program. 62600 Worker's Compensation. Employer's cost of worker's compensation for its employees. 62610 Certified. Expenditures paid for certified employees from the operating fund, unless funded by a federally sponsored program. 62620 Classified. Expenditures paid for noncertified employees from the operating or building fund, unless funded by a federally sponsored program. 62700 Health Benefits. Employer's cost for health benefits for its employees. 62 710 Certified. Expenditures paid for certified employees from the operating fund, unless funded by a federally sponsored program. 62720 Classified. Expenditures paid for noncertified employees from the operating or building fund, unless funded by a federally sponsored program. 62800 Public Retirement Contributions. Employer's share ofretirement payments. 62820 Classified. Expenditures paid for noncertified employees from the operating fund or building fund, unless funded by a federally sponsored program. 62900 Other Employee Benefits. Employer's cost of employee benefits not classified above. 62910 Certified. Expenditures for certified employees paid from the operating fund, unless funded by a federally sponsored program. 62920 Classified. Expenditures for noncertified employees paid from the operating or building fund, unless funded by a federally sponsored program. -84- 63000 Purchased Professional and Technical Services. Services performed by persons with specific expertise in a specialized field. 63100 Official/ Administrative. Professional services provided in order to assist in the district in business and financial management, elections and tax assessing and collecting services. 63110 Staff Service . Professional services performed in order to assist in employing and assigning staff. 63120 Management Service - Consulting. Professional services provided in order to assist management in board policy or the operation of the district. 6313 0 Board Of Education Services. Professional services provided in order to assist the local school board. 63200 Professional-Educational. Professional services supporting instructional programs and their administration. 63210 Instruction Services. Services provided by a professional directly engaged in providing learning experiences for students. 63220 Instructional Program Improvement Services. Professional services provided in order to assist teachers and supervisors in the teaching process. 63230 Consulting - Educational. Consulting services provided in educational fields. 63300 Other Professional. Professional services not classified above. 63 310 Pupil Services. Professional services provided in order to assist students and their parents in solving problems to supplement the teaching process. 63320 Engineering. 63330 Accounting. 63340 Legal. 63350 Medical. 63360 Information Technology. 63370 Architectural. -85- 63000 Purchased Professional and Technical Services. (Continued) 63400 Technical. Services provided which require specialized knowledge in a technical field. 63410 Data Processing Services. 63420 Statistical Services. Technical services perfonned to assist in providing statistical data and analysis. 63900 Other Purchased Professional and Technical Services. Professional and technical services not classified above. 64000 Purchased Property Services. Services purchased to operate, repair, maintain and rent property owned or used by the district. 64100 Utility Services. Expenditures for utility services, excluding energy and telephone services, from a private or public utility company. 64110 Water/Sewer. Expenditures for water and sewage services from a private or public utility company. 64200 Cleaning Services. Contracted services for sanitation, custodial and lawn care . 64210 Disposal/Sanitation. Expenditures for garbage collection services provided by an outside company. 64230 Custodial. Contracted expenditures for custodial services. 64240 Lawn Care. Contracted expenditures for lawn and grounds upkeep, minor landscaping and nursery services. 64300 Repair and Maintenance Services. Contracted expenditures for repairs and maintenance services, including contracts and agreements covering the upkeep of buildings and equipment. 64310 Buildings and Grounds. Contracted expenditures for repairs and maintenance services for preventive maintenance or restoring a building to its original condition. 64320 Equipment and Vehicle. Contracted expenditures for repairs and maintenance service for preventive maintenance or restoring equipment and vehicles to their original condition. -86- 64000 Purchased Property Services. (Continued) 64400 Rentals. Costs for renting or leasing land, buildings, equipment and vehicles. - 64410 Rental of Land and Buildings. Expenditures for leasing or renting land and buildings for temporary and long-term use. 64420 Rental of Equipment and Vehicles. Expenditures for leasing and renting of vehicles and equipment for temporary and long-term use. 64500 Construction Services. Contracted services paid to contractors for constructing, renovating and remodeling. 64900 Other Purchased Property Services. Other services not classified above. 65000 Other Purchased Services. Contracted services not classified previously. 65100 Student Transportation Services. Contracted services for transporting children to and from school and other activities. 65110 65120 Student Transportation Purchased from LEA within the State. Expenditures incurred for services provided by another district to transport students to and from school and school-related events. Student Transportation Purchased from LEA outside the State. Expenditure~incurred for services provided by a district outside the state to transport students to and from school and school-related events. 65190 Student Transportation Purchased from Other Sources. Contracted services provided by persons or agencies other than school districts for transporting students to and from school-related events. 65200 Insurance Other than Employee Benefits. Expenditures for property, liability, fidelity, fleet and accident insurance coverage. 65210 Property Insurance. Expenditures for insurance on property owned or leased by the district: 65220 Liability Insurance. Expenditures for insurance coverage against losses or payments in lieu of insurance resulting from judgments awarded against the district with the exception of pupil transportation insurance. -87- 65000 Other Purchased Services. (Continued) 65200 Insurance Other than Employee Benefits. (Continued) 65230 Fidelity Bond Premiums. Expenditures for fidelity bonds or in lieu of fidelity bonds guaranteeing against losses resulting from the actions of the treasurer and district personnel. 65240 Fleet Insurance. Expenditures for insurance on pupil transportation vehicles whether owned by the district or the contractor. 65250 Accident Insurance. Expenditures for insurance on student activities. 65290 Other Insurance. Expenditures for insurance not classified above. 65300 Communications. Telephone and postage services provided to the district. 65310 Telephone. 65320 Postage. 65400 Advertising. Expenditures for printed or broadcasted material for recruitment purposes, posting of legal notices and the sale of equipment or other items. 65500 Printing and Binding. Expenditures for the design, printing and binding of district publications. 65600 Tuition. Expenditures to reimburse an educational agency for services provided to students of the district. 65610 To Other LEA within the State. 65620 To Other LEA outside the State. 65630 To Private Schools. 65640 Educational Intermediate Agency within the State. 65650 Educational Intermediate Agency outside the State. 65690 Other. -88- 65000 Other Purchased Services. (Continued) 65700 Food Service Management. Contracted services provided for the operation of the local food service facility. 65800 Travel. Expenditures for transportation, meals, hotel and other expenses associated with business travel for the district. 65 8 IO Certified. 65820 Classified. 65830 Out of District Certified. 65840 Out of District Classified. 65850 Out of State Certified. 65860 Out of State Classified. 65870 Non-Employee. 65880 Meals. 65890 Lodging. 65900 Miscellaneous Purchased Services. Purchased services not classified. 65910 Services Purchased Locally. Expenditures for services not classified previously. 65920 Services Purchased from LEA within the State. Payments to another school district or cooperative within the State for services rendered, excluding tuition and transportation fees. 65930 Services Purchased from LEA outside the State. Payments to a school district outside the State for services rendered, excluding tuition and transportation fees. -89- 66000 Supplies and Materials. Expenditures for supplies and materials. 66100 General Supplies and Materials. Expenditures fot supplies and materials used in the operation of the district, including freight and cartage. 66200 Energy. Expenditures for natural gas, oil, coal, gasoline and electricity provided by a utility company or private entity. 66210 Natural Gas. Expenditures for natural gas provided from a private or public utility company. 66220 Electricity. Expenditures for electric services from a private or public utility company. 66230 Butane/Propane. Expenditures for butane or propane. 66240 Oil. Expenditures for oil used for heating and lubrication. 66250 Coal/Wood. Expenditures for coal or wood used for heating. 66260 Gasoline/Diesel. Expenditures for gasoline and diesel. 66290 Other. Expenditures for energy cost not classified above. 66300 Food. Expenditures for food used in the school food services program. 66400 Books and Periodicals. Expenditures for books, textbooks and periodicals prescribed and available for general use, including reference books. 66410 Textbooks. Expenditures for prescribed books and workbooks, including binding and repairs, which are purchased for students furnished free or resold. 66420 Library Books. Expenditures for regular or incidental purchases of library books available for general use by students, including reference books. 66430 Periodicals. Expenditures for periodicals and newspapers for general use by the school library. 66440 Audiovisual Materials. Expenditures for optical and electronic devices, including related supplies, which are designed to enhance learning through the combined senses of hearing and sight. -90- 66000 Supplies and Materials. (Continued) 66500 Technology Supplies. 66510 Software. Any administrative or instructional software. 66520 Other. Any supplies such as paper, ribbon, cables. 66600 Building Materials. 66700 Warehouse Inventory Adjustment. Expenditures which are the result of a deficit of items held in inventory. 156900 Other Supplies and Materials. 67000 Property. Expenditures for the acquisition ofland, buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, initial equipment and replacement of equipment. 67100 Land and Improvements. Expenditures for the purchase and improvement of the land consisting of landscaping, installing hydrants, and construction of sidewalks, 67200 sewers, storm drains, etc. Buildings. Expenditures for acquiring existing buildings included but not limited tr a installment or lease principal payments resulting in the acquisition of buildings
W, building construction
major structural alterations
and initial or additional installation of heating and ventilating systems, fire protection systems and other service systems. 67210 Library Books (New Libraries only). Expenditures for the initial purchase of books for a new library or material acquisitions involving a major expansion of the library. 67300 Equipment. Expenditures for the initial, additional and replacement of equipment. furniture, fixtures and machinery. 67310 Machinery. Expenditures for machinery equipment. 67320 Vehicles. Expenditures for vehicles. -91- 67000 Property. (Continued) 67300 Equipment. (Continued) 67330 Furniture and Fixtures. Expenditures for furniture and fixtures. 67390 Other Equipment. Expenditures for equipment not classified above. 67500 Technology Equipment. 68000 Other Objects. Amounts paid for goods and services not otherwise classified above. This includes expenditures for the retirement of debt, interest on debt, dues and fees, and insurance premiums. 68100 Dues and Fees. Expenditures for memberships in professional organizations or payments to a paying agent for services rendered. 68200 Judgments against the LEA. Expenditures for current funds for judgments against the district as a result of a lawsuit and issued by a court of law, excluding judgments regarding delinquent debt, not covered by liability insurance but eligible for insurance coverage. 68300 Interest. Expenditures for interest due on serial bonds, Revolving Loan Bonds, certificate of deposit loans from the Revolving Loan Fund, postdated warrants and other negotiable instruments with financial institutions. 68400 Indirect Cost. Costs incurred that are not directly attributable to a specific school or for a specific activity or function. 68800 Taxes. Amounts levied/assessed by governmental agencies. 68810 Tax on Resale Items. 68820 Improvement Tax. 68830 Property Tax. 68900 Miscellaneous Expenditures. Amounts paid for goods or services not classified above. -92- 69000 Other Uses of Funds. These codes are used to classify transactions which are not recorded as expenditures to the district but require budgetary or accounting control, including but nora limited to retirement of principal and interest on long term debt. housing authority W obligations and fund transfers. 69100 Redemption of Principal. Expenditures of LEA funds to retire the principal on serial bonds, revolving loan fund bonds, certificate of deposit loans from the revolving fund, postdated warrants and school board anticipated tax notes. 69200 Housing Authority Obligations. Outlays from current funds to satisfy housing authority obligations of the district. 69300 Fund Transfers (Permanent). This category represents transactions conveying money from one fund to another. 69310 Transfer to Salary Fund. 69320 Transfer to Operating Fund. 69330 Transfer to Building Fund. 69340 Transfer to Debt Service Fund. 69350 Transfer to Capital Outlay Fund. 69360 Transfer to Federal Grants Fund. 69370 Transfer to Student Activity Fund. 69380 Transfer to Food Service Fund. 69400 Program Funding Return 69500 Transits (Flow-Through Money). This category represents transactions which convey money to the recipient (person or agency). This includes transactions which place grant-in-aid, stipends and transportation for other district use. 69900 Loan Payments To. This category is to be used for transfer transactions which are not classified above. -93- Revenue Definitions Revenue is defined as an increase in an asset which does not increase any liability, does not represent the recovery of any expenditure and does not represent the reduction of a liability that would result in a corresponding increase in another liability. The following definitions are provided for all revenue classifications. 10000 Revenue from Local Sources 11000 Taxes. Compulsory charges levied by a governmental entity for the purpose of financing services for the common benefit. 11100 Property Taxes. Taxes levied as a result of a vote by the electorate of a millage rate on personal property, real estate and utilities. 11110 Property Taxes - Current. Taxes received from the general levy for the current year. 11120 Property Taxes - 40 Percent Pullback Received by June 30. Forty percent of the net proceeds of local school taxes not dedicated to debt service received in January through June. 11130 Property Taxes - 40 Percent Pullback Received July 1- Dec 31. Forty percent of the net proceeds oflocal school taxes not dedicated for debt service received in July through December. 11140 Property Taxes - Delinquent. Taxes received during the current year from the general levy for prior years. 11150 Excess Commission. Amounts received from commissions in excess of the treasurer's salary for the cost of operating the treasurer's office. 11160 Land Redemption (Include State Land Sales). Amounts received from the sale of land on which delinquent taxes have not been paid. 11200 Sales and Use Tax. I 1300 Income Tax. 11400 Penalties and Interest on Taxes. Revenue from penalties and interest on delinquent taxes from the due date of actual payment. 11900 Other Taxes. -94- 10000 _Revenue from Local Sources. (Continued) 12000 Revenue From Local Governmental Units Other than LEA's. 12100 Revenue in Lieu of Taxes. Payments made by another local governmental unit to the district in lieu of taxes that the governmental unit would have had to pay if its property or other tax base were subject to taxation. 12900 Other. Amounts received from all other local governmental entitied not mentioned above. 13000 Tuition. Amount received from students, their parents, welfare agencies. pri
This project was supported in part by a Digitizing Hidden Special Collections and Archives project grant from The Andrew W. Mellon Foundation and Council on Library and Information Resoources.