Financial Accounting for Local and State School Systems: 2009 Edition

NCES 2009-325
June 2009

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

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. Top
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. Top
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. Top
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. Top
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. Top
Project/Reporting
Code		Description
010 to 190		Local Projects.
200 to 390		State Projects.
400 to 990		Federal Projects.
000		Non-Categorical. Top
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 Top