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

Quick Code Finder by Number/Category

Program
Code   Description
100   Regular Elementary/Secondary Education Programs.
200   Special Programs.
300   Vocational and Technical Programs.
400   Other Instructional Programs—Elementary/Secondary.
500   Nonpublic School Programs.
600   Adult/Continuing Education Programs.
700   Community/Junior College Education Programs.
800   Community Services Programs.
900   Cocurricular and Extracurricular Activities.

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Balance Sheets/Statement of Net Assets
Code   Description
101   Cash in Bank.
102   Cash on Hand.
103   Petty Cash.
104   Change Cash.
105   Cash With Fiscal Agents.
111   Investments.
112   Unamortized Premiums on Investments.
113   Unamortized Discounts on Investments (Credit).
114   Interest Receivable on Investments.
115   Accrued Interest on Investments Purchased.
121   Taxes Receivable.
122   Allowance for Uncollectible Taxes (Credit).
131   Interfund Loans Receivable.
132   Interfund Accounts Receivable.
141   Intergovernmental Accounts Receivable.
151   Loans Receivable.
152   Allowance for Uncollectible Loans (Credit).
153   Other Accounts Receivable.
154   Allowance for Uncollectible Accounts Receivable (Credit).
171   Inventories for Consumption.
172   Inventories for Resale.
181   Prepaid Items.
191   Deposits.
192   Deferred Expenditures/Expenses.
193   Capitalized Bond and Other Debt Issuance Costs.
194   Premium and Discount on Issuance of Bonds.
199   Other Current Assets.
200   Capital Assets.
211   Land and Land Improvements.
221   Site Improvements.
222   Accumulated Depreciation on Site Improvements.
231   Buildings and Building Improvements.
232   Accumulated Depreciation on Buildings and Building Improvements.
241   Machinery and Equipment.
242   Accumulated Depreciation on Machinery and Equipment.
251   Works of Art and Historical Treasures.
252   Accumulated Depreciation on Works of Art and Historical Collections.
261   Infrastructure.
262   Accumulated Depreciation on Infrastructure.
271   Construction in Progress.
401   Interfund Loans Payable.
402   Interfund Accounts Payable.
411   Intergovernmental Accounts Payable.
421   Accounts Payable.
422   Judgments Payable.
423   Warrants Payable.
431   Contracts Payable.
432   Construction Contracts Payable—Retainage.
433   Construction Contracts Payable.
441   Matured Bonds Payable.
442   Bonds Payable—Current.
443   Unamortized Premiums on Issuance of Bonds.
451   Loans Payable.
452   Lease Obligations—Current.
455   Interest Payable.
461   Accrued Salaries and Benefits.
471   Payroll Deductions and Withholdings.
472   Compensated Absences-Current
473   Accrued Annual Requirement Contribution Liability.
481   Deferred Revenues.
491   Deposits Payable.
499   Other Current Liabilities.
511   Bonds Payable.
512   Accreted Interest.
513   Unamortized Gains/Losses on Debt Refundings.
521   Loans Payable.
531   Capital Lease Obligations.
551   Compensated Absences.
561   Arbitrage Rebate Liability.
590   Other Long-Term Liabilities.
711   Reserve for Inventories.
712   Reserve for Prepaid Items.
713   Reserve for Encumbrances.
714   Other Reserved Fund Balance.
720   Designated Fund Balance.
730   Unreserved Fund Balance.
740   Invested in Capital Assets, Net of Related Debt.
750   Restricted Net Assets.
760   Unrestricted Net Assets.

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Classifications of Revenue and Other Financing Sources
Code   Description
1000   Revenue From Local Sources
1100   Taxes Levied/Assessed by the School District.
1110   Ad Valorem Taxes.
1120   Sales and Use Taxes.
1130   Income Taxes.
1140   Penalties and Interest on Taxes.
1190   Other Taxes.
1200   Revenue From Local Governmental Units Other Than School Districts.
1210   Ad Valorem Taxes.
1220   Sales and Use Tax.
1230   Income Taxes.
1240   Penalties and Interest on Taxes.
1280   Revenue in Lieu of Taxes.
1290   Other Taxes.
1300   Tuition.
1310   Tuition From Individuals
1311   Tuition From Individuals Excluding Summer School.
1312   Tuition From Individuals for Summer School.
1320   Tuition From Other Government Sources Within the State
1321   Tuition From Other School Districts Within the State
1322   Tuition From Other Government Sources Excluding School Districts Within the State.
1330   Tuition From Other Government Sources Outside the State
1331   Tuition From School Districts Outside the State
1340   Tuition From Other Private Sources (other than individuals)
1350   Tuition From the State/Other School Districts for Voucher Program Students
1400   Transportation Fees.
1410   Transportation Fees From Individuals
1420   Transportation Fees From Other Government Sources Within the State
1421   Transportation Fees From Other School Districts Within the State
1430   Transportation Fees From Other Government Sources Outside the State
1431   Transportation Fees From Other School Districts Outside the State
1440   Transportation Fees From Other Private Sources (other than individuals)
1500   Investment Income.
1510   Interest on Investments.
1520   Dividends on Investments.
1530   Net Increase in the Fair Value of Investments.
1531   Realized Gains (Losses) on Investments.
1532   Unrealized Gains (Losses) on Investments.
1540   Investment Income from Real Property.
1600   Food Services.
1610   Daily Sales—Reimbursable Programs.
1611   Daily Sales—School Lunch Program.
1612   Daily Sales—School Breakfast Program.
1613   Daily Sales—Special Milk Program.
1614   Daily Sales—After-School Program.
1620   Daily Sales—Non Reimbursable Programs.
1630   Special Functions.
1650   Daily Sales—Summer Food Program.
1700   District Activities.
1710   Admissions.
1720   Bookstore Sales.
1730   Student Organization Membership Dues and Fees.
1740   Fees.
1750   Revenue From Enterprise Activities.
1790   Other Activity Income.
1800   Revenue From Community Services Activities
1900   Other Revenue From Local Sources
1910   Rentals.
1920   Contributions and Donations From Private Sources.
1930   Gains or Losses on the Sale of Capital Assets.
1940   Textbook Sales and Rentals.
1941   Textbook Sales.
1942   Textbook Rentals.
1950   Miscellaneous Revenues From Other School Districts.
1951   Miscellaneous Revenue From Other School Districts Within the State.
1952   Miscellaneous Revenue From Other School Districts Outside the State.
1960   Miscellaneous Revenues From Other Local Governmental Units.
1970   Revenues From Other Departments in the Agency.
1980   Refund of Prior Year's Expenditures.
1990   Miscellaneous.
2000   Revenue From Intermediate Sources
2100   Unrestricted Grants-in-Aid.
2200   Restricted Grants-in-Aid.
2800   Revenue in Lieu of Taxes.
2900   Revenue for/on Behalf of the School District.
3000   Revenue From State Sources
3100   Unrestricted Grants-in-Aid.
3200   Restricted Grants-in-Aid.
3800   Revenue in Lieu of Taxes.
3900   Revenue for/on Behalf of the School District.
4000   Revenue From Federal Sources.
4100   Unrestricted Grants-in-Aid Direct From the Federal Government.
4200   Unrestricted Grants-in-Aid From the Federal Government Through the State.
4300   Restricted Grants-in-Aid Direct From the Federal Government.
4500   Restricted Grants-in-Aid From the Federal Government Through the State.
4700   Grants-in-Aid From the Federal Government Through Other Intermediate Agencies.
4800   Revenue in Lieu of Taxes.
4900   Revenue for/on Behalf of the School District.
5000   Other Financing Sources
5100   Issuance of Bonds.
5110   Bond Principal.
5120   Premium on the Issuance of Bonds.
5200   Fund Transfers In.
5300   Proceeds From the Disposal of Real or Personal Property.
5400   Loan Proceeds.
5500   Capital Lease Proceeds.
5600   Other Long-Term Debt Proceeds.
6000   Other Revenue Items
6100   Capital Contributions.
6200   Amortization of Premium on Issuance of Bonds.
6300   Special Items.
6400   Extraordinary Items.

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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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Classifications of Expenditures—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   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   Bond Issuance and Other Debt-Related Costs.
834   Amortization of Premium and Discount on Issuance of Bonds
835   Interest on Short-Term Debt.
890   Miscellaneous Expenditures.
900   Other Items.
910   Fund Transfers Out.
920   Payments to Escrow Agents for Defeasance of Debt.
925   Discount on the Issuance of Bonds.
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 to 190   Local Projects.
200 to 390   State Projects.
400 to 990   Federal Projects.
000   Non-Categorical.

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Level of Instruction
Code   Description
10   Elementary.
11   Prekindergarten.
12   Kindergarten.
19   Other Elementary.
20   Middle.
30   Secondary.
37   Elementary and Secondary Combined.
40   Postsecondary.
41   Programs for Adult/Continuing.
42   Community/Junior College.
50   School-wide

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