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Financial Accounting for Local and State School Systems, 2003 Edition



Account Classification Description
Quick Code Finder by Number/Category
Code Descriptions in Alphabetical Order

Table of Contents
Introduction
Uses of Information
Budgeting
Governmental  Accounting
Financial Accounting
Cost Accounting and Reporting for Educational Programs
Activity Fund Guidelines
Summary of Account Code Changes and other Appendices
PDF File (1044 KB)

Contact:
Frank Johnson
(202) 502-7362



Chapter 6, Account Classification Descriptions
Quick Code Finder by Number/Category
Classifications of Expenditures
Function
 Code  Description
1000 Instruction.
2000 Support Services.
2100 Support Services-Students.
2110 Attendance and Social Work Services.
2120 Guidance Services.
2130 Health Services.
2140 Psychological Services.
2150 Speech Pathology and Audiology Services.
2160 Occupational Therapy-Related Services.
2190 Other Support Services-Student.
2200 Support Services-Instruction.
2210 Improvement of Instruction.
2212 Instruction and Curriculum Development.
2213 Instructional Staff Training.
2219 Other Improvement of Instruction Services.
2220 Library/Media Services.
2230 Instruction-Related Technology.
2240 Academic Student Assessment.
2290 Other Support Services-Instructional Staff.
2300 Support Services-General Administration.
2310 Board of Education.
2320 Executive Administration.
2400 Support Services-School Administration.
2410 Office of the Principal.
2490 Other Support Services-School Administration.
2500 Central Services.
2510 Fiscal Services.
2520 Purchasing, Warehousing, and Distributing Services.
2530 Printing, Publishing, and Duplicating Services.
2540 Planning, Research, Development, and Evaluation Services.
2560 Public Information Services.
2570 Personnel Services.
2580 Administrative Technology Services
2590 Other Support Services-Central Services.
2600 Operation and Maintenance of Plant.
2610 Operation of Buildings.
2620 Maintenance of Buildings.
2630 Care and Upkeep of Grounds.
2640 Care and Upkeep of Equipment.
2650 Vehicle Operation and Maintenance (Other Than Student Transportation Vehicles).
2660 Security.
2670 Safety.
2680 Other Operation and Maintenance of Plant.
2700 Student Transportation.
2710 Vehicle Operation.
2720 Monitoring Services.
2730 Vehicle Servicing and Maintenance.
2790 Other Student Transportation Services.
2900 Other Support Services.
3000 Operation of Noninstructional Services.
3100 Food Services Operations.
3200 Enterprise Operations.
3300 Community Services Operations.
4000 Facilities Acquisition and Construction.
4100 Land Acquisition.
4200 Land Improvement.
4300 Architecture and Engineering.
4400 Educational Specifications Development.
4500 Building Acquisition and Construction.
4600 Site Improvement.
4700 Building Improvements.
4900 Other Facilities Acquisition and Construction.
5000 Debt Service.


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Object
 Code  Description
100 Personal Services-Salaries.
101 Salaries Paid to Teachers
102 Salaries Paid to Instructional Aides or Assistants
103 Salaries Paid to Substitute Teachers
110 Salaries of Regular Employees.
111 Salaries of Regular Employees Paid to Teachers
112 Salaries of Regular Employees Paid to Instructional Aides and Assistants
113 Salaries of Regular Employees Paid to Substitute Teachers
120 Salaries of Temporary Employees.
121 Salaries of Temporary Employees Paid to Teachers
122 Salaries of Temporary Employees Paid to Instructional Aides and Assistants
123 Salaries of Temporary Employees Paid to Substitute Teachers
130 Salaries for Overtime.
131 Salaries for Overtime Employees Paid to Teachers
132 Salaries for Overtime Employees Paid to Instructional Aides and Assistants
133 Salaries for Overtime Employees Paid to Substitute Teachers
140 Salaries for Sabbatical Leave.
141 Salaries for Sabbatical Leave Paid to Teachers
142 Salaries for Sabbatical Leave Paid to Instructional Aides and Assistants
143 Salaries for Sabbatical Leave Paid to Substitute Teachers
150 Additional Compensation Such as Bonuses, or Incentives.
151 Additional Compensation Paid to Teachers
152 Additional Compensation Paid to Instructional Aides and Assistants
153 Additional Compensation Paid to Substitute Teachers
200 Personal Services-Employee Benefits.
201 Employee Benefits for Teachers
202 Employee Benefits for Instructional Aides or Assistants
203 Employee Benefits for Substitute Teachers
210 Group Insurance.
211 Group Insurance for Teacher
212 Group Insurance for Instructional Aides or Assistants
213 Group Insurance for Substitute Teachers
220 Social Security Contributions.
221 Social Security Payments for Teachers
222 Social Security Payments for Instructional Aides or Assistants
223 Social Security Payments for Substitute Teachers
230 Retirement Contributions.
231 Retirement Contributions for Teachers
232 Retirement Contributions for Instructional Aides or Assistants
233 Retirement Contributions for Substitute Teachers
240 On-Behalf Payments.
241 On-Behalf Payments for Teachers
242 On-Behalf Payments for Instructional Aides or Assistants
243 On-Behalf Payments for Substitute Teachers
250 Tuition Reimbursement.
251 Tuition Reimbursement for Teachers
252 Tuition Reimbursement for Instructional Aides or Assistants
253 Tuition Reimbursement for Substitute Teachers
260 Unemployment Compensation.
261 Unemployment Compensation Paid for Teachers
262 Unemployment Compensation Paid for Instructional Aides or Assistants or Assistants
263 Unemployment Compensation Paid for Substitute Teachers
270 Workers' Compensation.
271 Worker's Compensation Paid for Teachers
272 Worker's Compensation Paid for Instructional Aides or Assistants
273 Worker's Compensation for Substitute Teachers
280 Health Benefits.
281 Health Benefits Paid for Teachers
282 Health Benefits Paid for Instructional Aides or Assistants
283 Health Benefits Paid for Substitute Teachers
290 Other Employee Benefits.
291 Other Employee Benefits Paid for Teachers
292 Other Employee Benefits Paid for Instructional Aides or Assistants
293 Other Employee Benefits for Substitute Teachers
300 Purchased Professional and Technical Services.
310 Official/Administrative Services.
320 Professional Educational Services.
330 Professional Employee Training and Development Services.
340 Other Professional Services
350 Technical Services.
351 Data Processing and Coding Services.
352 Other Technical Services.
400 Purchased Property Services.
410 Utility Services.
420 Cleaning Services.
430 Repairs and Maintenance Services.
431 Non-Technology-Related Repairs and Maintenance.
432 Technology-Related Repairs and Maintenance.
440 Rentals.
441 Renting Land and Buildings.
442 Rental of Equipment and Vehicles.
443 Rentals of Computers and Related Equipment.
450 Construction Services.
490 Other Purchased Property Services.
500 Other Purchased Services.
510 Student Transportation Services.
511 Student Transportation Purchased From Another School District Within the State.
512 Student Transportation Purchased From Another School District Outside the State.
519 Student Transportation Purchased From Other Sources.
520 Insurance (Other Than Employee Benefits).
530 Communications.
540 Advertising.
550 Printing and Binding.
560 Tuition.
561 Tuition to Other School Districts Within the State.
562 Tuition to Other School Districts Outside the State.
563 Tuition to Private Sources.
564 Tuition to Educational Service Agencies Within the State.
565 Tuition to Educational Service Agencies Outside the State.
566 Tuition to Charter Schools.
567 Tuition to School Districts for Voucher Payments.
569 Tuition-Other.
570 Food Service Management.
580 Travel.
590 Intereducational, Interagency Purchased Services.
591 Services Purchased From Another School District or Educational Services Agency Within the State.
592 Services Purchased From Another School District or Educational Service Agency Outside the State.
600 Supplies.
610 General Supplies.
620 Energy.
621 Natural Gas.
622 Electricity.
623 Bottled Gas.
624 Oil.
625 Coal.
626 Gasoline.
629 Other.
630 Food.
640 Books and Periodicals.
650 Supplies-Technology-related.
700 Property.
710 Land and Land Improvements.
720 Buildings.
730 Equipment.
731 Machinery.
732 Vehicles.
733 Furniture and Fixtures.
734 Technology-Related Hardware.
735 Technology Software.
739 Other Equipment.
740 Infrastructure.
790 Depreciation.
800 Debt Service and Miscellaneous.
810 Dues and Fees.
820 Judgments Against the School District.
830 Debt-Related Expenditures/Expenses
831 Redemption of Principal.
832 Interest.
833 Amortization of Bond Issuance and Other Debt-Related Costs.
834 Amortization of Premium and Discount on Issuance of Bonds
890 Miscellaneous Expenditures.
900 Other Items.
910 Fund Transfers Out.
920 Payments to Escrow Agents for Defeasance of Debt.
930 Net Decreases in the Fair Value of Investments.
931 Realized Losses on Investments.
932 Unrealized Losses on Investments.
940 Losses on the Sale of Capital Assets.
950 Special Items.
960 Extraordinary Items.


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Project/Reporting
 Code  Description
010-190 Local Projects.
200-390 State Projects.
400-990 Federal Projects.
000 Non-Categorical.
Level of Instruction
 Code  Description
10 Elementary.
11 Pre-Kindergarten.
12 Kindergarten.
19 Other Elementary.
20 Middle.
30 Secondary.
31 Junior High.
32 Senior High.
39 Other Secondary.
40 Postsecondary.
41 Programs for Adult/Continuing.
42 Community/Junior College.

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