Exhibit A-1. Changes to account code descriptions |
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Balance Sheet Accounts | |
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Code | Description |
730 | Unreserved Fund Balance was modified to apply only to excess of assets of a fund over its liabilities and fund reserves. |
Program Classification |
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Code | Description |
200 | Special Programs classifications: Gifted and talented programs were moved from Special Programs to Other Instructional Programs. |
400 | Other Instructional Programs: Gifted and talented programs were moved from Special Programs to Other Instructional Programs. |
Revenue and Other Financing Sources |
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Code | Description |
1700 | District Activities: Clarification to include revenue from student activities. |
1970 | Revenues from Other Departments in the Agency. This account was clarified by changing the title from "Operating Revenues" to "Revenues from Other Departments in the Agency," and rewriting the description. |
Expenditure Function Classifications |
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Code | Description |
2230 | Instruction-Related Technology modified to make it clearer that technology used by students in the classroom or that have a student instruction focus should be coded to 1000 Instruction. |
2510 | Fiscal services includes investment activities. |
Object Classification |
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Code | Description |
330 | This code is now for training services to all employees, not just professional staff. |
530 | Communications now includes licenses and fees for software services. |
820 | Judgments Against the School District was modified to indicate that this object code should only be used with function 2310. |