| Object
|
This classification is used to describe the service or commodity
obtained as the result of a specific expenditure. The nine major
object categories are further subdivided. The definitions of
the object classes and selected sub-object categories follow:
|
| Code |
Description |
| 100* |
Personal Services-Salaries. Amounts paid to both permanent
and temporary school district employees, including personnel
substituting for those in permanent positions. This includes
gross salary for personal services rendered while on the payroll
of the school district. The third position in this group of
objects has been left unused (i.e., 0) so that a job classification
code can be inserted by the school district if desired. (Used
with all functions except 5000, Debt Service) |
| |
| 101 |
Salaries Paid to Teachers |
| |
| 102 |
Salaries Paid to Instructional Aides or Assistants |
| |
| 103 |
Salaries Paid to Substitute Teachers |
| |
| 110 |
Salaries of Regular Employees. Full-time, part-time,
and prorated portions of the costs for work performed by permanent
employees of the school district. |
| |
| 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. Full-time, part-time,
and prorated portions of the costs for work performed by employees
of the school district who are hired on a temporary or substitute
basis. |
| |
| 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. Amounts paid to employees of
the school district in either temporary or permanent positions
for work performed in addition to the normal work period for
which the employee is compensated under regular salaries and
temporary salaries above. The terms of such payment for overtime
is a matter of state and local regulation and interpretation. |
| |
| 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. Amounts paid by the
school district to employees on 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. Amounts paid by
the school district on behalf of employees (amounts not included
in gross salary but in addition to that amount). Such payments
are fringe benefit payments and, although not paid directly
to employees, nevertheless are part of the cost of personal
services. The third position in this group of objects has been
left unused (i.e., 0) so that a job classification code can
be inserted by the school district if desired. (Used with all
functions except 5000, Debt Service) |
| |
| 201 |
Employee Benefits for Teachers |
| |
| 202 |
Employee Benefits for Instructional Aides or Assistants |
| |
| 203 |
Employee Benefits for Substitute Teachers |
| |
| 210 |
Group Insurance. Employer's share of any insurance
plan. |
| |
| 211 |
Group Insurance for Teacher |
| |
| 212 |
Group Insurance for Instructional Aides or Assistants |
| |
| 213 |
Group Insurance for Substitute Teachers |
| |
| 220 |
Social Security Contributions. Employer's share of
social security paid by the school district. |
| |
| 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. Employer's share of any state
or local employee retirement system paid by the school district,
including the amount paid for employees assigned to federal
programs. |
| |
| 231 |
Retirement Contributions for Teachers |
| |
| 232 |
Retirement Contributions for Instructional Aides or Assistants |
| |
| 233 |
Retirement Contributions for Substitute Teachers |
| |
| 240* |
On-Behalf Payments. Payments made by the state or other
governments on behalf of the school district that benefit active
employees of the school district. These payments typically include
state matching of the retirement contributions of school district
personnel. An equal revenue amount should be recorded in account
2900, 3900, or 4900 depending on the source of the payment. |
| |
| 241 |
On-Behalf Payments for Teachers |
| |
| 242 |
On-Behalf Payments for Instructional Aides or Assistants |
| |
| 243 |
On-Behalf Payments for Substitute Teachers |
| |
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| |
| 250 |
Tuition Reimbursement. Amounts reimbursed by the school
district to any employee qualifying for tuition reimbursement
on the basis of school district policy. |
| |
| 251 |
Tuition Reimbursement for Teachers |
| |
| 252 |
Tuition Reimbursement for Instructional Aides or Assistants |
| |
| 253 |
Tuition Reimbursement for Substitute Teachers |
| |
| 260 |
Unemployment Compensation. Amounts paid by the school
district to provide unemployment compensation for its employees.
These charges should be distributed to the appropriate functions
in accordance with the salary expenditures. |
| |
| 261 |
Unemployment Compensation Paid for Teachers |
| |
| 262 |
Unemployment Compensation Paid for Instructional Aides
or Assistants |
| |
| 263 |
Unemployment Compensation Paid for Substitute Teachers |
| |
| 270 |
Workers' Compensation. Amounts paid by the school district
to provide workers' compensation insurance for its employees.
These charges should be distributed to the appropriate functions
in accordance with the salary budget or may be charged to function
2310. |
| |
| 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. Amounts paid by the school district
to provide health benefits for its current employees or employees
now retired for whom benefits are paid. These charges should
be distributed to the appropriate functions in accordance with
the related salary expenditures. |
| |
| 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. Employee benefits other than
those classified above, including fringe benefits such as automobile
allowances, housing or related supplements, moving expenses,
and paid parking. These charges should be distributed to the
appropriate functions in accordance with the related salary
expenditures. |
| |
| 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. Services
that by their nature can be performed only by persons or firms
with specialized skills and knowledge. Although a product may
or may not result from the transaction, the primary reason for
the purchase is the service provided. Included are the services
of architects, engineers, auditors, dentists, medical doctors,
lawyers, consultants, teachers, and accountants. It is recommended
that a separate account be established for each type of service
provided to the school district. Services purchased from another
school district or from other government sources should be coded
to one of the object codes from 590 through 597. |
| |
| 310 |
Official/Administrative Services. Services in support
of the various policymaking and managerial activities of the
school district. Included are management consulting activities
oriented to general governance or business and financial management
of the school district; school management support activities;
and election services and tax assessing and collecting services.
(Usually used with functions 2300, 2400, and 2500) |
| |
| 320 |
Professional Educational Services. Services supporting
the instructional program and its administration. Included are
curriculum improvement services, assessment, counseling and
guidance services, library and media support, and contracted
instructional services. (Usually used with functions 1000, 2100,
2200, 2300, and 2400) |
| |
| 330 |
Professional Employee Training and Development Services.
Services supporting the professional development of school district
personnel, including instructional and administrative employees.
Included are course registration fees (that are not tuition
reimbursement), charges from external vendors to conduct training
courses (at either school district facilities or off-site),
and other expenditures associated with training or professional
development by third-party vendors. All expenditures should
be captured in this account regardless of the type or intent
of the training course or professional development activity.
(Usually used with functions 1000 and 2000) |
| |
| 340 |
Other Professional Services. Professional services
other than educational services that support the operation of
the school district. Included are medical doctors, lawyers,
architects, auditors, accountants, therapists, audiologists,
dieticians, editors, negotiations specialists, systems analysts,
planners, and the like. (Usually used with function 2000) |
| |
| 350 |
Technical Services. Services to the school district
that are not regarded as professional, but that require basic
scientific knowledge, manual skills, or both. Included are data
processing services, purchasing and warehousing services, graphic
arts, and the like. (Usually used with function 2000) |
| |
| 351 |
Data Processing and Coding Services. Data entry, formatting,
and processing services other than programming. (Usually used
with functions 2110, Attendance and Social Work; 2240, Academic
Student Assessment; 2410, Office of the Principal; and 2500,
Central Services) |
| |
| 352 |
Other Technical Services. Technical services other
than data processing and related services. (Usually used with
functions 1000-4000) |
| |
| 400* |
Purchased Property Services. Services purchased to
operate, repair, maintain, and rent property owned or used by
the school district. These services are performed by persons
other than school district employees. Although a product may
or may not result from the transaction, the primary reason for
the purchase is the service provided. |
| |
| 410 |
Utility Services. Expenditures for utility services
other than energy services supplied by public or private organizations.
Water and sewerage are included here. Telephone and telegraph
are not included here but are classified under object 530. (Used
with function 2600) |
| |
| 420 |
Cleaning Services. Services purchased to clean buildings
(apart from services provided by school district employees),
including, but not limited to, disposal services, snow plowing,
custodial services, and lawn care services. (Used with function
2600) |
| |
| 430 |
Repairs and Maintenance Services. Expenditures for
repairs and maintenance services not provided directly by school
district personnel. |
| |
| 431 |
Non-Technology-Related Repairs and Maintenance. Contracts
and agreements covering the upkeep of buildings and non-technology
equipment. Costs for renovating and remodeling are not included
here but are classified under object 450. |
| |
| 432 |
Technology-Related Repairs and Maintenance. Expenditures
for repairs and maintenance services for technology equipment
that are not directly provided by school district personnel.
This includes ongoing service agreements for technology hardware
(e.g., personal computers and servers). (Used with functions
2230 and 2580) |
| |
| 440 |
Rentals. Costs for renting or leasing land, buildings,
equipment, and vehicles. |
| |
| 441 |
Renting Land and Buildings. Expenditures for leasing
or renting land and buildings for both temporary and long-range
use by the school district. This includes bus and other vehicle
rentals when operated by a local school district, lease purchase
arrangements, and similar rental agreements. (Used with function
2610) |
| |
| 442 |
Rental of Equipment and Vehicles. Expenditures for
leasing or renting equipment or vehicles for both temporary
and long-range use by the school district. This includes bus
and other vehicle rental when operated by a local school district,
lease-purchase arrangements, and similar rental agreements.
This code excludes costs associated with the rental of computers
or other technology-related equipment. These costs should be
coded to expenditure object 443 as described below. |
| |
| 443 |
Rentals of Computers and Related Equipment. Expenditures
for leasing or renting computers and related equipment for both
temporary and long-range use. |
| |
| 450* |
Construction Services. Includes amounts for constructing,
renovating, and remodeling buildings or infrastructure assets
paid to contractors. This account should also be used to account
for the costs of non-permanent site improvements such as fencing,
walkways, and roads that are related to buildings and building
sites. (Used only with function 4000) |
| |
| 490 |
Other Purchased Property Services. Purchased property
services that are not classified above. (Communication services
are not included here, but should be included in object 530) |
| |
