| Function
|
| The function describes the activity for which
a service or material object is acquired. The functions of a
school district are classified into five broad areas: Instruction,
Support Services, Operation of Non-Instructional Services, Facilities
Acquisition and Construction, and Debt Service. Functions are
further classified into subfunctions. |
| Code |
Description |
| 1000* |
Instruction. Instruction includes the activities dealing
directly with the interaction between teachers and students.
Teaching may be provided for students in a school classroom,
in another location such as a home or hospital, and in other
learning situations such as those involving cocurricular activities.
It may also be provided through some other approved medium,
such as television, radio, computer, Internet, multimedia telephone,
and correspondence, that is delivered inside or outside the
classroom or in other teacher-student settings. Included here
are the activities of aides or classroom assistants of any type
(clerks, graders, teaching machines, etc.) who assist in the
instructional process. If proration of expenditures is not possible
for department chairpersons who also teach, include department
chairpersons who also teach in instruction. Full-time department
chairpersons expenditures should be included only in 2490. (Used
with all programs 100-900) |
| |
| 2000 |
Support Services. Support services provide administrative,
technical (such as guidance and health), and logistical support
to facilitate and enhance instruction. These services exist
as adjuncts for fulfilling the objectives of instruction, community
services, and enterprise programs, rather than as entities within
themselves. |
| |
| 2100* |
Support Services-Students. Activities designed to assess
and improve the well-being of students and to supplement the
teaching process. |
| |
| 2110 |
Attendance and Social Work Services. Activities designed
to improve student attendance at school that attempt to prevent
or solve student problems involving the home, the school, and
the community. Registration activities for adult education programs
are included here. Some examples of other services to be reported
within this function code are supervision services, attendance
services, and student accounting services. (Used with all programs
100-900). |
| |
| 2120 |
Guidance Services. Activities involving counseling
with students and parents; consulting with other staff members
on learning problems; evaluating the abilities of students;
assisting students as they make their own educational and career
plans and choices; assisting students in personal and social
development; providing referral assistance; and working with
other staff members in planning and conducting guidance programs
for students. Guidance services may include supervision services,
counseling services, appraisal services, student record services,
and placement services. (Used with all programs 100-900) |
| |
| 2130 |
Health Services. Physical and mental health services
that are not direct instruction. Included are activities that
provide students with appropriate medical, dental, and nursing
services. (Used with all programs 100-900) |
| |
| 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 behavioral evaluation; and planning and managing a
program of psychological services, including psychological counseling
for students, staff, and parents. This function includes the
supervision of psychological services, related testing and counseling
services, and psychotherapy services. (Used with all programs
100-900) |
| |
| 2150 |
Speech Pathology and Audiology Services. Activities
that identify, assess, and treat children with speech, hearing,
and language impairments. (Usually used with program 200) |
| |
| 2160 |
Occupational Therapy-Related Services. Activities that
assess, diagnose, or treat students for all conditions requiring
the services of an occupational therapist. (Usually used with
program 200) |
| |
| 2190 |
Other Support Services-Student. Other support services
to students not classified elsewhere in the 2100 series. |
| |
| 2200* |
Support Services-Instruction. Activities associated
with assisting the instructional staff with the content and
process of providing learning experiences for students. |
| |
| 2210 |
Improvement of Instruction. Activities primarily for
assisting instructional staff in planning, developing, and evaluating
the process of providing learning experiences for students.
These activities include curriculum development, techniques
of instruction, child development and understanding, and staff
training. (Used with all programs 100-900) |
| |
| 2212 |
Instruction and Curriculum Development. Activities
that aid teachers in developing the curriculum, preparing and
using special curriculum materials, and understanding and appreciating
the various techniques that stimulate and motivate students. |
| |
| 2213 |
Instructional Staff Training. Activities associated
with the professional development and training of instructional
personnel. These include such activities as in-service training
(including mentor teachers), workshops, conferences, demonstrations,
and courses for college credit (tuition reimbursement), and
other activities related to the ongoing growth and development
of instructional personnel. Training that supports the use of
technology for instruction should be included in this code (states
may establish a subobject code for specific tracking of technology-related
training costs). The incremental costs associated with providing
substitute teachers in the classroom (while regular teachers
attend training) should be captured in this function code. All
costs should be charged to this code regardless of whether training
services are provided internally or purchased from external
vendors. |
| |
| 2219 |
Other Improvement of Instruction Services. Activities
for improving instruction other than those classified above. |
| |
| 2220 |
Library/Media Services. Activities concerned with directing,
managing, and supervising educational media services (e.g.,
supervisory personnel) as well as such activities as selecting,
acquiring, preparing, cataloging, and circulating books and
other printed materials; planning for the use of the library
by students, teachers, and other members of the instructional
staff; and guiding individuals in their use of library books,
reference guides and materials, catalog materials, special collections,
and other materials, whether maintained separately or as a part
of an instructional materials center. These activities include
developing and acquiring library materials and operating library
facilities. Textbooks are not charged to this function but rather
to the instruction function. (Used with all programs 100-900) |
| |
| 2230 |
Instruction-Related Technology. This functional
category encompasses all technology activities and services
for the purpose of supporting instruction. These activities
include expenditures for internal technology support as well
as support provided by external vendors using operating funds.
These activities include costs associated with the administration
and supervision of technology personnel, systems planning
and analysis, systems application development, systems operations,
network support services, hardware maintenance and support
services, and other technology-related costs that relate to
the support of instructional activities. Specifically, costs
associated with the operation and support of computer learning
labs, media center computer labs, instructional technology
centers, instructional networks, and similar operations should
be captured in this code. (Used with all programs 100-900)
Student Learning Centers. Activities concerned with
supporting and maintaining labs and centers (outside the
classroom) that are established to support the instructional
environment. These labs and centers may be located in the
library or in other locations but are not primarily dedicated
to student-teacher learning. Labs or learning centers that
are primarily dedicated to instruction should be coded to
Instruction.
Technology Service Supervision and Administration. Activities
concerned with directing, managing, and supervising data-processing
services.
Systems Analysis and Planning. Activities concerned
with searching for and evaluating alternatives for achieving
defined objectives, based on judgment and, wherever possible,
on quantitative methods. Where applicable, these activities
pertain to the development of data processing procedures
or application to electronic data-processing equipment.
Systems Application Development. Activities concerned
with the preparation of a logical sequence of operations
to be performed, either manually or electronically, in solving
problems or processing data. These activities also involve
preparing coded instructions and data for such sequences.
Systems Operations. Activities concerned with scheduling,
maintaining, and producing data. These activities include
operating business machines, data preparation devices, and
data-processing machines.
Network Support. Services that support the networks
used for instruction-related activities.
Hardware Maintenance and Support
Professional Development for Instruction-Focused Technology
Personnel. Costs that are incurred as a result of acquiring
knowledge and skills to support instructional technologies.
Technology training for instructional staff should be reported
in 2213 (Instructional Staff Training).
Systems Operations. Activities concerned with scheduling,
maintaining, and producing data. These activities include
operating business machines, data preparation devices, and
data-processing machines.
|
| |
| 2240 |
Academic Student Assessment. This function is inclusive
of those services rendered for the academic assessment of the
student. (Used with programs 100-400, 600, 700) |
| |
| 2290 |
Other Support Services-Instructional Staff. Services
supporting the instructional staff not properly classified elsewhere
in the 2200 series. (Used with all programs 100-900) |
| |
| 2300* |
Support Services-General Administration. Activities
concerned with establishing and administering policy for operating
the school district. |
| |
| 2310 |
Board of Education. Activities of the elected body
that has been created according to state law and vested with
responsibilities for educational activities in a given administrative
unit. Some examples of services to be included here are board
secretary and clerk service. (Used with all programs 100-900).
Supervision of Board of Education Services. Activities
concerned with directing and managing the general operation
of the Board of Education. These include the activities
of the members of the Board of Education, but do not include
any special activities defined in the other areas of responsibility
described below. They also include any activities of the
district performed in support of the school district meeting.
Legal activities to interpret the laws and statutes and
general liability situations are charged here, as are the
activities of external auditors.
Board Secretary/Clerk Services. The activities required
to perform the duties of the Secretary or Clerk of the Board
of Education.
Board Treasurer Services. The activities required
to perform the duties of the Treasurer of the Board of Education.
Election Services. Services rendered in connection
with any school system election, including elections of
officers and bond elections.
Tax Assessment and Collection Services. Services
rendered in connection with tax assessment and collection.
Staff Relations and Negotiations . Activities concerned
with staff relations systemwide and the responsibilities
for contractual negotiations with both instructional and
non-instructional personnel.
Other Board of Education Services. Board of Education
services that cannot be classified under the preceding areas
of responsibility.
Legal Services.
Supervision of Board of Education Services. Activities
concerned with directing and managing the general operation
of the Board of Education. These include the activities
of the members of the Board of Education, but do not include
any special activities defined in the other areas of responsibility
described below. They also include any activities of the
district performed in support of the school district meeting.
Legal activities to interpret the laws and statutes and
general liability situations are charged here, as are the
activities of external auditors.
|
| |
| 2320 |
Executive Administration. Activities associated
with the overall general administration of or executive responsibility
for the entire school district. (Used with all programs 100-900)
Some typical services included in this function code follow:
Office of the Superintendent. Activities performed
by the superintendent and such assistants as deputy, associate,
and assistant superintendents in generally directing and
managing all affairs of the school district. These include
all personnel and materials in the office of the chief executive
officer. Activities of the offices of the deputy superintendents
should be charged here, unless the activities can be placed
properly into a service area. In this case, they would be
charged to service area direction in that service area.
Community Relations. Activities and programs developed
and operated systemwide for bettering school-community relations.
State and Federal Relations. Activities associated
with developing and maintaining good relationships with
state and federal officials. The activities associated with
grant procurement are included.
Other Executive Administration. Other general administrative
services that cannot be recorded under the preceding categories.
|
| |
| 2400* |
Support Services-School Administration. Activities
concerned with overall administrative responsibility for a school. |
| |
| 2410 |
Office of the Principal. Activities concerned with
directing and managing the operation of a particular school.
They include the activities performed by the principal, assistant
principals, and other assistants while they supervise all operations
of the school, evaluate the staff members of the school, assign
duties to staff members, supervise and maintain the records
of the school, and coordinate school instructional activities
with those of the school district. These activities also include
the work of clerical staff in support of the teaching and administrative
duties. (Used with all programs 100-900) |
| |
| 2490 |
Other Support Services-School Administration. Other
school administration services. This function includes graduation
expenditure and expenses and full-time department chairpersons.
(Used with all programs 100-900) |
| |
|
[back
to top] |
| |
| 2500* |
Central Services. Activities that support other administrative
and instructional functions including fiscal services, human
resources, planning, and administrative information technology. |
| |
| 2510 |
Fiscal Services. Activities concerned with the fiscal
operations of the school district. This function includes budgeting,
receiving and disbursing, financial and property accounting,
payroll, inventory control, internal auditing, and funds managing.
Fiscal services are inclusive of supervision of fiscal services,
budgeting services, and payroll, internal audit, and general
accounting functions. (Used with all programs 100-900) |
| |
| 2520 |
Purchasing, Warehousing, and Distributing Services. Activities
concerned with purchasing, receiving, storing, and distributing
supplies, furniture, equipment, and materials used in schools
or school system operations. (Used with all programs 100-900) |
| |
| 2530 |
Printing, Publishing, and Duplicating Services. The
activities of printing and publishing administrative publications
such as annual reports, school directories, and manuals. Activities
here also include centralized services for duplicating school
materials and instruments such as school bulletins, newsletters,
and notices. (Used with all programs 100-900) |
| |
| 2540 |
Planning, Research, Development, and Evaluation Services.
Activities associated with conducting and managing systemwide
programs of planning, research, development, and evaluation
for a school system. (Used with all programs 100-900)
Planning services include activities concerned with
selecting or identifying the overall, long-range goals and
priorities of the organization or program. They also involve
formulating various courses of action needed to achieve
these goals by identifying needs and the relative costs
and benefits of each course of action.
Research services include activities concerned with
the systematic study and investigation of the various aspects
of education, undertaken to establish facts and principles.
Development services include activities in the deliberate,
evolving process of improving educational programs.
Evaluation services include activities concerned
with ascertaining or judging the value or amount of an action
or an outcome. This is done through careful appraisal of
previously specified data in light of the particular situation
and the goals previously established.
Planning services include activities concerned with
selecting or identifying the overall, long-range goals and
priorities of the organization or program. They also involve
formulating various courses of action needed to achieve
these goals by identifying needs and the relative costs
and benefits of each course of action.
|
| |
| 2560 |
Public Information Services. Activities concerned with
writing, editing, and other preparation necessary to disseminate
educational and administrative information to students, staff,
managers, and the general public through direct mailing, the
various news media, e-mail, the Internet and web sites, and
personal contact. The information services function code includes
related supervision and internal and public information services.
Technology that supports this code is included in 2580. (Used
with all programs 100-900) |
| |
| 2570 |
Personnel Services. Activities concerned with maintaining
efficient personnel for the school system. It includes such
activities as recruitment and placement, non-instructional
staff training, staff transfers, in-service training, health
services, and staff accounting. (Used with all programs 100-900)
Supervision of Personnel Services. The activities
of directing, managing, and supervising staff services.
Recruitment and Placement. Activities concerned
with employing and assigning personnel for the school district.
Personnel Information. Services rendered in connection
with the systematic recording and summarizing of information
relating to staff members employed by the school district.
Non-Instructional Personnel Training. Activities
associated with the professional development and training
of non-instructional personnel. These include such activities
as in-service training, seminars and conferences, continuing
professional education, courses for college credit (tuition
reimbursement), and other activities related to the ongoing
growth and development of non-instructional personnel. The
incremental costs associated with providing temporary employees
to perform job duties while regular employees attend training
should be captured in this function code. All costs should
be charged to this code regardless of whether training services
are provided internally or purchased from external vendors.
Health Services. Activities concerned with medical,
dental, and nursing services provided for school district
employees. Included are physical examinations, referrals,
and emergency care.
Other Personnel Services. Personnel services that
cannot be classified under the preceding functions.
Supervision of Personnel Services. The activities
of directing, managing, and supervising staff services.
|
| |
| 2580 |
Administrative Technology Services. Activities
concerned with supporting the school district's information
technology systems, including supporting administrative networks,
maintaining administrative information systems, and processing
data for administrative and managerial purposes. These activities
include expenditures for internal technology support, as well
as support provided by external vendors using operating funds.
These activities include costs associated with the administration
and supervision of technology personnel, systems planning
and analysis, systems application development, systems operations,
network support services, hardware maintenance and support
services, and other technology-related administrative costs.
(Used with all programs 100-900)
Technology Service Supervision and Administration. Activities
concerned with directing, managing, and supervising data
processing services.
Systems Analysis and Planning. Activities concerned
with searching for and evaluating alternatives for achieving
defined objectives, based on judgment and, wherever possible,
on quantitative methods. Where applicable, these activities
pertain to the development of data processing procedures
or application to electronic data-processing equipment.
Systems Application Development. Activities concerned
with the preparation of a logical sequence of operations
to be performed, either manually or electronically, in solving
problems or processing data. These activities also involve
preparing coded instructions and data for such sequences.
Systems Operations. Activities concerned with scheduling,
maintaining, and producing data. These activities include
operating business machines, data preparation devices, and
data-processing machines.
Network Support
Hardware Maintenance and Support
Professional Development Costs for Administrative Technology
Personnel
Other Technology Services. Activities concerned
with data processing not described above.
Technology Service Supervision and Administration. Activities
concerned with directing, managing, and supervising data
processing services.
|
| |
| 2590 |
Other Support Services-Central Services. Other support
services to business not classified elsewhere in the 2500 series.
(Used with all programs 100-900) |
| |
| 2600* |
Operation and Maintenance of Plant. Activities concerned
with keeping the physical plant open, comfortable, and safe
for use and with keeping the grounds, buildings, and equipment
in effective working condition and state of repair. These include
the activities of maintaining safety in buildings, on the grounds,
and in the vicinity of schools. |
| |
| 2610 |
Operation of Buildings. Activities concerned with keeping
the physical plant clean and ready for daily use. They include
operating lighting and HVAC systems and doing minor repairs.
Also included are the costs of building rental and property
insurance. (Used with all programs 100-900) |
| |
| 2620 |
Maintenance of Buildings. Activities associated with
keeping buildings at an acceptable level of efficiency through
repairs and preventative maintenance. (Used with all programs
100-900) |
| |
| 2630 |
Care and Upkeep of Grounds. Activities involved in
maintaining and improving the land (but not the buildings).
These include snow removal, landscaping, grounds maintenance,
and the like. (Used with all programs 100-900) |
| |
| 2640 |
Care and Upkeep of Equipment. Activities involved in
maintaining equipment owned or used by the school district.
They include such activities as servicing and repairing furniture,
machines, and movable equipment. (Used with all programs 100-900) |
| |
| 2650 |
Vehicle Operation and Maintenance (Other Than Student Transportation
Vehicles). Activities involved in maintaining general purpose
vehicles such as trucks, tractors, graders, and staff vehicles.
These include such activities as repairing vehicles; replacing
vehicle parts; and cleaning, painting, greasing, fueling, and
inspecting vehicles for safety (i.e., preventive maintenance).
(Used with all programs 100-900) |
| |
| 2660 |
Security. Activities concerned with maintaining a secure
environment for students and staff, whether they are in transit
to or from school, on a campus or administrative facility, or
participating in school-sponsored events. These include costs
associated with security plan development and implementation,
installation of security monitoring devices (e.g., cameras,
metal detectors), security personnel (e.g., campus police, security
guards), purchase of security vehicles and communication equipment,
and related costs. Costs associated with in-service training
related to school safety, drug and violence prevention training,
and alternative schools should not be accounted for under this
function code. (Used with all programs 100-900) |
| |
| 2670 |
Safety. Activities concerned with maintaining a safe
environment for students and staff, whether they are in transit
to or from school, on a campus or administrative facility, or
participating in school-sponsored events. These include costs
associated with installing and monitoring school fire alarm
systems and providing school crossing guards, as well as other
costs incurred in an effort to ensure the basic safety of students
and staff. Costs associated with in-service training related
to school safety, drug and violence prevention training, and
alternative schools should not be accounted for under this function
code. (Used with all programs 100-900) |
| |
| 2680 |
Other Operation and Maintenance of Plant. Operations
and maintenance of plant services that cannot be classified
elsewhere in the 2600 series. (Used with all programs 100-900) |
| |
| 2700* |
Student Transportation. Activities concerned with conveying
students to and from school, as provided by state and federal
law. This includes trips between home and school and trips to
school activities. |
| |
| 2710 |
Vehicle Operation. Activities involved in operating
vehicles for student transportation, from the time the vehicles
leave the point of storage until they return to the point of
storage. These include driving buses or other student transportation
vehicles. (Used with all programs 100-900) |
| |
| 2720 |
Monitoring Services. Activities concerned with supervising
students in the process of being transported between home and
school and between school and school activities. Such supervision
can occur while students are in transit and while they are being
loaded and unloaded and it includes directing traffic at the
loading stations. (Used with all programs 100-900) |
| |
| 2730 |
Vehicle Servicing and Maintenance. Activities involved
in maintaining student transportation vehicles. These include
repairing vehicle parts; replacing vehicle parts; and cleaning,
painting, fueling, and inspecting vehicles for safety. (Used
with programs 100-400, 900) |
| |
| 2790 |
Other Student Transportation Services. Student transportation
services that cannot be classified elsewhere in the 2700 series.
(Used with programs 100-400, 900) |
| |
| 2900* |
Other Support Services. All other support services
not classified elsewhere in the 2000 series. (Used with all
programs 100-900) |
| |
| 3000 |
Operation of Noninstructional Services. Activities
concerned with providing noninstructional services to students,
staff, or the community. |
| |
| 3100* |
Food Services Operations. Activities concerned with
providing food to students and staff in a school or school district.
This service area includes preparing and serving regular and
incidental meals, lunches, or snacks in connection with school
activities and food delivery. (Used with all programs 100-900) |
| |
| 3200* |
Enterprise Operations. Activities that are financed
and operated in a manner similar to private business enterprises
where the stated intent is to finance or recover the costs primarily
through user charges. Food services should not be charged here
but rather to function 3100. One example could be the school
district bookstore. (Used with all programs 100-900) |
| |
| 3300* |
Community Services Operations. Activities concerned
with providing community services to students, staff, or other
community participants. Examples of this function would be offering
parental training or operating a community swimming pool, a
recreation program for the elderly, or a childcare center for
working mothers. (Used only with program 800) |
| |
| 4000* |
Facilities Acquisition and Construction. Activities
concerned with acquiring land and buildings; remodeling buildings;
constructing buildings and additions to buildings; initially
installing or extending service systems and other built-in equipment;
and improving sites. (Used with all programs 100-900) |
| |
| 4100 |
Land Acquisition. Activities concerned with initially
acquiring and improving land. |
| |
| 4200 |
Land Improvement. Activities concerned with making
permanent improvements to land, such as grading, fill, and environmental
remediation. |
| |
| 4300 |
Architecture and Engineering. The activities of architects
and engineers related to acquiring and improving sites and improving
buildings. Charges are made to this function only for those
preliminary activities that may or may not result in additions
to the school district's property. Otherwise, charge these services
to 4100, 4200, 4500, or 4600, as appropriate. |
| |
| 4400 |
Educational Specifications Development. Activities
concerned with preparing and interpreting descriptions of specific
space requirements to be accommodated in a building. These specifications
are interpreted to the architects and engineers in the early
stages of blueprint development. |
| |
| 4500 |
Building Acquisition and Construction. Activities concerned
with buying or constructing buildings. |
| |
| 4600 |
Site Improvement. Activities concerned with making
nonpermanent improvements or enhancements to building sites.
These improvements include fencing, walkways, tunnels, and temporary
landscaping. |
| |
| 4700 |
Building Improvements. Activities concerned with building
additions and with installing or extending service systems and
other built-in equipment. |
| 4900 |
Other Facilities Acquisition and Construction. Facilities
acquisition and construction activities that cannot be classified
above. |
| |
| 5000* |
Debt Service. Activities related to servicing the long-term
debt of the school district, including payments of both principal
and interest. This function should be used to account for bond
interest payments, retirement of bonded debt (including current
and advance refundings), capital lease payments, and other long-term
notes. Interest on short-term notes or loans (repayable within
one year of receiving the obligation) is charged to function
2513. The receipt and payment of principal on those loans are
treated as adjustments to the balance sheet account 451. (Used
with all programs 100-900) |
