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Financial Accounting for Local and State School Systems: 2009 Edition
NCES 2009-325
June 2009

Chapter 6: Account Classification Descriptions — Project/Reporting

The project/reporting code permits school districts to accumulate expenditures to meet a variety of specialized reporting requirements at local, state, and federal levels. It is a three-digit code with the format 00X. The first two digits identify the particular funding source, authority, or expenditure purpose for which a special record or report is required. The third digit is available to identify particular projects and the fiscal year of the appropriation within that funding source. Each classification is presented by a code range followed by a description.

010 to 190Local Projects. Expenditures that require specialized reporting and are funded from local sources. One example is a project funded by the local service club to provide intramural activities for students in the community.
200 to 390State Projects. Expenditures that require specialized reporting for categorically funded state programs.
400 to 990Federal Projects. Expenditures that require specialized reporting to the federal government directly or through the state.
000Noncategorical. Expenditures that do not require specialized reporting.

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