Chapter 6: Account Classification Descriptions, Financial Accounting for Local and State School Systems, 2003 Edition

–	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

Quick Code Finder by Number/Category

Program Balance Sheets/Statement of Net Assets Classifications Of Revenue and Other Financing Sources Classifications Of Expenditures Function Object Project/Reporting Level of Instruction Return to Chapter 6 Home
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.
[back to top]
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.
[back to top]
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.

[Back to Top]

CONTINUED
<< BACK 1 2