Exhibit A-1. Changes to account code descriptions

Exhibit A-1. Changes to account code descriptions

Balance Sheet Accounts
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
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
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
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
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.

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