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Common Attributes


Core Entities


Budget Item (budgetItem)


Definitions

Source: NEDM
An individual item within an overall financial budget.


Relationships

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EntityRelationshipEntity
Budget ItemhasAssociatedFinancial Expenditure
Budget ItemhasAssociatedFinancial Revenue
Budget ItemIsFunctionalComponentOfFinancial Budget
Budget ItemtypeOrganization Plan

Attributes

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Account Code

Account Code

Source: NEDM
A value that identifies a formal record of the debits and credits relating to the person, business, etc.

Code Set:

  • No option list available - N/A
Account Type

Account Type

Source: SIFA
Classification of budgetary account code summary.

Code Set:

  • Expenditure - N/A
  • Other - N/A
  • Revenue - N/A
Expenditure Area

Expenditure Area

Source: SIFA
Relative area in which the expenditure is used.

Code Set:

  • Early Intervention - N/A
  • Elementary - N/A
  • Federal - N/A
  • Institutionalized Children - N/A
  • Other - N/A
  • + 4 More Codes...
  • Expenditure Area

    Source: SIFA
    Relative area in which the expenditure is used.

    Code Set:

    • Early Intervention - N/A
    • Elementary - N/A
    • Federal - N/A
    • Institutionalized Children - N/A
    • Other - N/A
    • + 4 More Codes...
Expenditure Area

Expenditure Area

Source: SIFA
Relative area in which the expenditure is used.

Code Set:

  • Early Intervention - N/A
  • Elementary - N/A
  • Federal - N/A
  • Institutionalized Children - N/A
  • Other - N/A
  • + 4 More Codes...
  • Expenditure Area

    Source: SIFA
    Relative area in which the expenditure is used.

    Code Set:

    • Early Intervention - N/A
    • Elementary - N/A
    • Federal - N/A
    • Institutionalized Children - N/A
    • Other - N/A
    • + 4 More Codes...
Fund Code

Fund Code

Source: NEDM
The type of fund classification depending on the purpose or activity associated with the respective fund.

Code Set:

  • Agency Funds - N/A
  • Capital Projects Funds - N/A
  • Debt Service Funds - N/A
  • Enterprise Funds - N/A
  • General Fund - N/A
  • + 4 More Codes...
Fund Type

Fund Type

Source: SIFA
An indication of whether the account is a general or special account code designation.

Code Set:

  • General - N/A
  • Special - N/A
General Ledger Amount Type

General Ledger Amount Type

Source: SIFA
With regard to an account code grouping classified as a General Ledger account.

Code Set:

  • Administration - N/A
  • Auxiliary services of non-profit private and parochial schools - N/A
  • Continuing Education - N/A
  • Curriculum Development and Improvement - N/A
  • Education Planning - N/A
  • + 7 More Codes...
Identification Code

Identification Code

Source: Handbooks
A unique number or alphanumeric code assigned to a space, room, site, building, individual, organization, program, or institution by a school, school system, a state, or other agency or entity.

Code Set:

  • No option list available - N/A
Identification System

Identification System

Source: Handbooks
A coding scheme that is used for identification and record-keeping purposes by schools, social services, or other agencies to refer to an individual, organization, program, or institution.

Code Set:

  • District-assigned number - N/A
  • Driver's license number - N/A
  • Other - N/A
  • Personal identification number - N/A
  • Professional certificate or license number - N/A
  • + 5 More Codes...
Object Code

Object Code

Source: NEDM
A value that identifies the service or commodity obtained as the result of a specific expenditure. Major object categories include: Personal Services-salaries, Personal Services-employee benefits, Purchased Services, Supplies, Property, Debt Service and Miscellaneous, and other items.

Code Set:

  • Additional Compensation Paid to Instructional Aides and Assistants - N/A
  • Additional Compensation Paid to Substitute Teachers - N/A
  • Additional Compensation Paid to Teachers - N/A
  • Additional Compensation Such as Bonuses, or Incentives. - N/A
  • Advertising. - N/A
  • + 145 More Codes...
Program Code

Program Code

Source: Handbooks
A program is a set (plan) of activities and procedures designed to accomplish a predetermined objective or set of objectives.

Code Set:

  • Adult/Continuing Education Programs. - N/A
  • Co-curricular and Extra-curricular Activities - N/A
  • Community Services Programs. - N/A
  • Community/Junior College Education Programs. - N/A
  • Non-Public School Programs. - N/A
  • + 4 More Codes...
Revenue Codes

Revenue Codes

Source: Handbooks
The source of the revenue. (Note: Refer to the Financial Accounting Handbook for Local and State School System 2009 http://nces.ed.gov/pubs2009/2009325.pdf).

Special Amount Type

Special Amount Type

Source: SIFA
With regard to regional/local education service agencies report of "special" account code information.

Time Period

Time Period

Source: Handbooks
A specific fiscal or calendar year.

Code Set:

  • No option list available - N/A


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National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education