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ANN ARBOR PUBLIC SCHOOLS

A C C O UN T C O D E H A NDB O O K

Prepared by:

PURCHASING & BUSIN ESS SUPPO R T SE R V I C ES OPE R A T I O NS DI V ISI O N

August 2014

August 2014

This revised version of the account code handbook has been

updated to include the account code structure used by New World, our new district financial system. Some of the components will be familiar, and some have been changed to more closely resemble the Michigan Department of Education (MDE) account code structure. While this handbook focuses mainly on general fund expenditure account codes; similar account code structures are used for athletic, trust and agency, building and site, recreation, and grant funds.

To take advantage of the maximum flexibility allowed by the Michigan Department of Education (MDE), the school district uses sevendimension account codes containing twentyseven digits. The information on the following pages is taken directly from the Michigan Public School Accounting Manual and its recent revisions. This manual establishes uniform classification and recording of accounting transactions for public school districts and academies in the state of Michigan.

While the MDE accounting manual remains the authoritative source, this handbook offers a “userfriendly” guide to better understand the Ann Arbor Public Schools’ account codes. All district staff that work with budgets will find it very helpful and a must to have. Karen L. Knight Director Purchasing & Business Support Services

IN T R O DU C T I O N

August 2014

F inancial Information Database (F ID)

In 2002, the Michigan Department of Education mandated changes in the Michigan Public School Account Manual Chart of Accounts. These changes were made in order to use the Financial Information Database (FID) process which replaced the old Education Data Network (EDN). The FID objectives are:

To minimize district data entry for financial reporting To replace the aging Education Data Network (EDN) To collect financial data required by federal and state mandates To collect financial data that establishes meaningful relationships with the core

data sets. Changes in the Chart of Accounts mandated by Michigan Department of Education MUST be implemented to enable our school district (or any school district in Michigan for that matter) to submit required financial data using the Financial Information Database (FID) process. Non-compliance will mean withholding of state aid for our district. Note that the changes presented in this handbook are only for the Expenditure Chart of Accounts. Numerous changes have also been implemented in the Balance Sheet and Revenue Chart of Accounts. However, these areas are not covered in this handbook. The Purchasing & Business Support Services Office is responsible for building account codes for district staff. We will continue to build appropriate account codes and ensure that these codes are in compliance with FID as well as Michigan Public School Account Manual Chart of Accounts.

M I C H I G A N PUB L I C SC H O O L A C C O UN T IN G M A NU A L IN F O R M A T I O N

Coding Dimensions Account Code Structure Function Codes Object Codes Allowable Function Codes to Use with Object Codes Program/Subject Codes Grant/Activity Codes Location Codes Other/Responsibility Codes

A C C O UN T C O D E ST RU C T UR E

E XPE NDI T UR ES

ACCOUNT CODE STRUCTURE – EXPENDITURES

D E F INI T I O NS

F UND: An independent fiscal and accounting entity, preferably with a self-balancing set of accounts, with its own assets, liabilities, resources, and fund balances which are segregated for the purpose of carrying on specific activities in accordance with special regulations, restrictions, or limitations. Following are the Funds we have in the school district.

N W Code C I MS Code Descr iption N W Code C I MS Code Descr iption

11 01 General Fund 38 2008 Debt Service Fund 11 05 Athletics 39 1995 Debt Service Fund 12 02 Grant Fund 40 08 Capital Needs 23 06 Community Rec & Ed 42 2002 Sinking Fund 25 04 Food Service Fund 43 43 2012 Bond 29 23 Child Care 45 45 2005 Sinking Fund 30 Debt Service Fund - General 46 46 2006 Bond Series II 32 2012 Debt Service Fund 48 48 2008 Bond Series III 33 2003 Debt Service Fund 49 2010 Sinking Fund 34 2004 Debt Service Fund 51 10 Scholarship Funds 35 2412 Debt Service Fund 61 09 Trust & Agency 36 2006 Debt Service Fund

F UN C T I O N: Function includes the activities or actions, which are performed to accomplish the objectives of a school or department. They are from the State of Michigan Accounting Manual. In NWS, it is 4 digits and a 1 has been added to the front of all function codes. (Ex. 1XXX) O BJE C T : The service or commodity obtained as the result of a specific activity. In NWS, it has not changed.

1000 Salaries 5000 Supplies and Materials 2000 Employee Benefits 6000 Capital Outlay 3000-4000 Purchased Services 7000 Other Expense 8000 Outgoing Transfers & Other Transactions

O BJE C T SU F F I X : Additional information that may be desired to further define the account code. The school district uses suffixes (4th digit in the Object Code) to classify expenditures in even more detail. These are:

Suffix 1 Contractual Salaries Suffix 4 Hourly Pay Suffix 2 Supplemental Pay Suffix 5 Non-Salary Items Suffix 3 Fringe Benefits inc: Retirement & Fica

PR O G R A M : A plan of activities and procedures designed to accomplish a predetermined objective. We use the Program area to identify core classes and other instructional programs such as: Math, Science, and Social Studies. Also used to designate Special Education disability and grant programs in Fund 12.

C O DIN G DI M E NSI O NS

ACCOUNT CODE STRUCTURE – EXPENDITURES

G R A N T/A C T I V I T Y : This dimension is used to identify Grant codes as detailed by the State of Michigan in the Grant Fund 12. In all other funds this code will begin with a ‘9’ and remainder of the code will identify student activities and other district activities L O C A T I O N: This identifies the school/department that originates the transaction. In NWS, the district is now using the state assigned building code for all school buildings. It has not changed for Departments with the exception that it is now 5 digits. The number ‘20’ has been added to all department locations (Ex. Finance was 133 and is now 20133). O T H E R/R ESPO NSIB I L I T Y : This identifies departments, other than building location, responsible for monitoring a specific account code or a group of account codes. In NWS, it is now a 4 digit number and a ‘0’ has been added in front. (Ex. Purchasing Location is 0635)

C O DIN G DI M E NSI O NS C O N T INU E D

Account Code Structure

1 2 3 4 5 6 7

XX

XXXX

XXXX

XXXX

XXXX

XXXXX

XXXX

F UND

F UN C T I O N

O BJE C T

PR O G R A M

G R A N T

A C T I V I T Y

L O C A T I O N

O T H E R

D EPA R T M E N T R ESPO NSIB I L I T Y

E X A M P L E 11 G E N E R A L F UND 11 G E N E R A L F UND 11 G E N E R A L F UND 11 G E N E R A L F UND 12 G R A N T

1111 E L E M E N T A R Y 1112 M IDD L E SC H O O L 1113 H I G H SC H O O L 1111 E L E M E N T A R Y 1112 M IDD L E SC H O O L

5110 SUPPL I ES 3610 PRIN T IN G 5110 SUPPL I ES 3610 PRIN T IN G & B INDIN G 4230 V E H I C L E BUS R E N T A LS

0000 UN ASSI G N E D 0000 UN ASSI G N E D 1000 A R T 2350 SI T E B ASE D M A N A G E M E N T 0922 A2 PT O T H RI F TSH OP

0000 UN ASSI G N E D 0000 UN ASSI G N E D 0000 UN ASSI G N E D 0000 UN ASSI G N E D 0005 2015 G R A N T Y R

00006 A BB O T 06304 C L A G U E 05671 H UR O N 05760 K IN G 04131 T APPA N

0000 UN ASSI G N E D 0000 UN ASSI G N E D 0000 UN ASSI G N E D 0285 SI T E B ASE D I MPR O V E M E N T 0000 UN ASSI G N E D

F UN C T I O N C O D ES

X X X X

F UN C T I O N C O D ES X X X X

ACCOUNT CODE STRUCTURE - EXPENDITURES

FIRST DIMENSION – (TWO POSITIONS) – FUND F UND 11. SECOND DIMENSION – (FOUR POSITIONS) – FUNCTION F UN C T I O N X X X X . SECOND POSITION OF FOUR 1100 INSTRUCTION 1200 SUPPORTING SERVICES 1300 COMMUNITY SERVICES 1400 PAYMENTS TO OTHER GOVERNMENTAL AGENCIES,

FACILITIES ACQUISITION, AND PRIOR PERIOD ADJUSTMENTS 1500-1600 OTHER FINANCING USES

CIMS NWS FUNCTION DESCRIPTION INSTRUCTION 111 1111 Elementary 112 1112 Middle/Junior High 113 1113 High School 118 1118 Pre-Kindergarten 119 1119 Summer School ADDED NEEDS 122 1122 Special Education 125 1125 Compensatory Education 127 1127 Career and Technical Education ADULT/CONTINUING EDUCATION 131 1131 Basic 132 1132 Secondary 133 1133 Secondary Vocational 135 1135 Occupational training



CIMS NWS FUNCTION DESCRIPTION

SUPPORTING SERVICES

PUPI L 200 1200 Supporting Services 211 1211 Truancy/Absenteeism Services 212 1212 Guidance Services 213 1213 Health Services 214 1214 Psychological services 215 1215 Speech Pathology and Audiology Services 216 1216 Social Work Services 217 1217 Visual Aid Services 218 1218 Teacher Consultant 219 1219 Other Pupil Support Services

INST RU C T I O N A L ST A F F 221 1221 Improvement of Instruction 222 1222 Educational Media Services 224 1224 Educational Television 225 1225 Instruction Related Technology 226 1226 Supervision and Direction of Instructional Staff 227 1227 Academic Student Assessment 229 1229 Other Instructional Staff Services

231 G E N E R A L A D M INIST R A T I O N 231 1231 Board of Education 232 1232 Executive Administration 233 1233 Grant Writer/Grant Procurement

240 SC H O O L A D M INST R A T I O N 241 1241 Office of the Principal 249 1249 Other School Administration

250 BUSIN ESS 252 1252 Fiscal Services 256 1256 Internal Services 257 1257 Internal Services 259 1259 Other Business Services



CIMS NWS FUNCTION DESCRIPTION

260 OPE R A T I O NS & M A IN T E N A N C E 261 1261 Operating Buildings Services 266 1266 Security Services

270 PUPI L T R A NSPO R T A T I O N SE R V I C ES 271 1271 Pupil Transportation Services

280 C E N T R A L A D M INIST R A T I O N 281 1281 Planning, Research, Development, and Evaluation 282 1282 Communication Services 283 1283 Staff/Personnel Services 284 1284 Non-Instructional Technology Services 285 1285 Pupil Accounting 289 1289 Other Central Services

290 1290 SUPPO R T SE R V I C ES - O T H E R 291 1291 Pupil Activities 292 1292 Bookstore Activities 293 1293 Athletic Activities 294 1294 Endowment Activities 295 1295 Agency Activities 297 1297 Food Services 299 1299 Other Support Services

300 C O M M UNI T Y SE R V I C ES 311 1311 Community Services Direction 321 1321 Community Recreation 331 1331 Community Activities 341 1341 Public Library 351 1351 Custody and Care of Children 361 1361 Welfare Activities 371 1371 Non-Public School Pupils 391 1391 Other Community Services 392 1392 Conference/Workshop



CIMS NWS FUNCTION DESCRIPTION 400

PA Y M E N TS T O O T H E R G O V E RN M E N T A L A G E N C I ES, F A C I L I T I ES A C Q UISI T I O N , A ND PRI O R PE RI O D A DJUST M E N TS

411 1411 Payments to Other Public Schools Within the State of Michigan 421 1421 Payments to Other Public Schools OUTSIDE the State of Michigan 431 1431 Payments to State Schools for the Deaf and Blind 441 1441 Payments to Other Governmental Entities 445 1445 Payments to Not for Profit Entities

400 F A C I L I T I ES A C Q UISI T I O N 451 1451 Site Acquisition Services 452 1452 Site Improvement Services 453 1453 Architecture & Engineering Services 454 1454 Nursing 455 1455 Building Acquisition and Construction Services 456 1456 Building Improvement Services 459 1459 Other Facilities Acquisition and Construction Services

490 PRI O R PE RI O D A DUST M E N TS 491 1491 Prior Period Adjustments-Material Transactions 492 1492 Adjustments to Prior Period Revenue Accounts

O T H E R F IN A N C IN G USES 511 1511 Debt Service - Long Term Only - Principal 512 1512 Debt Service - Long Term Only - Payment to Escrow Agent 513 1513 Un-amortized Gain/Losses on Debt Defeasance

F UND M O DI F I C A T I O NS – O T H E R OPE R A T IN G T R A NSF E RS O U T 611 1611 Fund Modifications (Other Operating Transfers Out) 621 1621 Fund Modification - Fund 11 623 1623 Fund Modification - Fund 23 631 1631 Fund Modification Fund 31 641 1641 Fund Modification - Fund 8 646 1646 Fund Modification-Fund 40 661 1661 Fund Modification Fund 61 711 1711 Depreciation Expenses - Non-governmental Funds Only 844 1844 Professional - Other - Hourly 894 1894 Temporary Hourly

11

O BJE C T C O D ES

X X X X

OBJECT CODES XXXX


THIRD DIMENSION – FOUR POSITIONS = OBJECT XXXX

FIRST POSITION OF FOUR

1000 SALARIES 2000 EMPLOYEE BENEFITS 3000-4000 PURCHASED SERVICES 5000 SUPPLIES AND MATERIALS 6000 CAPITAL OUTLAY 7000 OTHER EXPENDITURES 8000 OUTGOING TRANSFERS & OTHER TRANSACTIONS

The following pages will give you a listing of all object codes. Salary object codes in the 1000 series have suffixes in the fourth position (for AAPS use only). Examples: Salary/Benefits 124X – The fourth position is the suffix 1241 – Contractual Salary 1242 – Supplemental Pay 2833 – Fringe Benefits 1244 – Hourly Pay Non-salary 5110 – Teaching/Testing Supplies and Materials Remember to use these suffixes.

OBJECT CODES XXXX


NWS Code Object Description 1000 SA L A RI ES 1100 Administration 111X Superintendent 112X Assistant Superintendent 113X Administrative Assistant 114X Board Member 115X School Direction and Management (Principal) 116X Supervision/Direction - Instructional Staff 117X Program/Department Direction 118X Research 119X Other Administration 1200 Professional - Educational 121X Curriculum 122X Counseling 123X Educational Media Specialist 124X Teaching 125X Instructional Consulting 126X Instructional Media 127X Visually Handicapped Media 128X Speech and Language Therapist 129X Other Professional Educational 1300 Professional - Business 131X Accounting 132X Auditing 133X Legal 134X Personnel 135X Architect - Engineer 139X Other Professional - Business

OBJECT CODES XXXX


NWS Code Object Description 1400 Professional - O ther 141X Medical - Dental 143X Psychological 144X Social Work 145X Nursing 147X Physical Therapy 148X Occupational Therapy 149X Other Professional - Other 1500 T echnical 151X Information Management 153X Purchasing 154X Testing 155X Crafts and Trades 156X Recreation/Coaches 159X Other Technical 1600 Operation and Service 161X Vehicle Operation (driver of bus, truck, or auto) 162X Secretary - Clerical - Bookkeeper 163X Aides (parapros, aides, bus attendants, etc.) 164X Custodian 165X Food Service - Function 297 NOT for General Fund 166X Security and Monitors 167X Laborer 168X Attendance 169X Other Operation and Service 1700 Special Salary Payments 172X Disability Payments 175X Sabbatical Leave Pay 176X Termination Pay (Severance) 179X Other Special Payments

OBJECT CODES XXXX


NWS Code Object Description 1800 T emporary Salaries 181X Administration 182X Professional - Education 183X Professional - Business 184X Professional - Other 185X Technical 186X Operation and Service, includes Aides (Teacher Assistants) 187X Teaching 188X Clerical/Administrative Support 189X Other Temporary Salaries 1900 Overtime Salaries and Extension of Contract 191X Administration 192X Professional Educational 193X Professional - Business 194X Professional Development 195X Technical 196X Operation and Service, includes Aides (Teacher Assistants) 197X Teaching 198X Clerical/Administrative Support 199X Other Overtime Salaries 2000 E MPL O Y E E B E N E F I TS 2100 Employee Insurance 2113 Group Life 2123 Group Disability 2133 Group Health and Accident 2143 Dental Health Care 2153 Vision Care 2193 Other 2200 Special L eave Payments 2213 Early Retirement Incentives 2293 Other Special Leave Payments

OBJECT CODES XXXX


NWS Code Object Description 2300 Special A llowances 2313 Tuition 2393 Other Special Allowances 2400 Professional Services 2413 Reimbursement for Employee Physicals and Other Health Related Services 2493 Other Professional Services Paid on Behalf of Employees 2800 Mandatory Coverage 2813 Reimbursement to State for Retirement and Federal Program Salaries 2823 Contribution to State and Local Retirement Funds 2833 Employer Social Security 2843 Workman's Compensation 2853 Unemployment Compensation 2900 Other Employee Benefits 2923 Cash in Lieu of Benefits 2993 Other Benefits (like Paid Service Credits and Personal Use of Company Owned Vehicles)

OBJECT CODES XXXX


NWS Code Object Description 3000 - 4000 PUR C H ASE D SE R V I C ES (N O N-SA L A R Y I T E MS) 3100 Professional and T echnical Services 3110 Instructional Services 3120 Employee Training and Development Services (employee

tuition) 3130 Pupil Services 3140 Staff Services 3150 Management Services 3160 Management Information Services 3170 Legal Services 3180 Audit Services 3190 Other Professional and Technical Services 3200 T ravel/Workshops - Staff 3210 Travel costs for regular duties (includes itinerant teachers) 3220 Workshops and Conferences 3300 C lient/Pupil T ransportation 3310 Client/Pupil Transportation by Contract Carrier 3320 Allowance Paid Client/Pupils for Transportation 3330 Client/Pupils Transported by Private Automobile 3400 Communication 3410 Telephone - V.01 Phones 3430 Mail/Postage - includes delivery companies 3450 Copyright Fees and Software License/Agreements 3490 Other Miscellaneous Communications - (Cell phone charges) 3500 Advertisement 3510 Advertisement 3600 Printing and Binding 3610 Printing and Binding 3700 Tuition 3710 Tuition (to colleges)

OBJECT CODES XXXX


NWS Code Object Description 3800 Utility Services 3830 Water Sewage 3840 Waste and Trash Disposal 3890 Other Utility Services 3900 Insurance and Bond Premiums 3910 Property and Liability (Includes Building Insurance) 3920 Errors and Omissions (Legal Liability) 3930 Fleet Insurance 3990 Other Insurance and Bond Premiums 4100 Repairs and Maintenance Services 4110 Land and Building 4120 Equipment 4130 Vehicle/Bus Repairs and Maintenance 4140 Software Maintenance Agreements 4190 Other Repairs and Maintenance 4200 Rentals 4210 Land and Building 4220 Equipment 4230 Vehicle/Bus Rentals (Includes when operated by School Employees) 4270 Technology Related Equipment 4290 Other Rentals 4900 Other Purchased Services 4910 Other Purchased Services (like field trip admission fee and/or bus tokens) 4990 Security Charge Back 5000 SUPPL I ES A ND M A T E RI A LS 5100 Teaching/Testing Supplies and Materials 5110 Teaching/Testing Supplies and Materials

OBJECT CODES XXXX


NWS Code Object Description 5200 Textbooks 5210 Textbooks 5300 Educational Media Books (Additions to Existing L ibraries) 5310 Educational Media (Additions to Existing Media Centers) 5400 Periodicals 5410 Periodicals 5500 Energy Supplies 5510 Natural Gas 5520 Electricity 5530 Bottled Gas 5540 Heating Oil 5550 Coal 5590 Other Energy Supplies 5600 Resale Supplies and Materials 5610 Food 5620 USDA Commodity Delivery Charge - Function 1297 is ONLY for Food Service Fund 5630 Merchandise 5640 Non-Food Items 5650 USDA Commodities Usage - Function 1297 is ONLY for Food Service Fund 5690 Other Resale 5700 T ransportation Supplies 5710 Motor Fuel, Oil, Grease 5720 Tires, Tubes, Batteries 5730 Vehicle Repair Parts 5790 Other Transportation Supplies 5900 Other Supplies 5910 Office Supplies 5980 Misc. Hardware and Tools 5990 Misc. Supplies and Materials

OBJECT CODES XXXX


NWS Code Object Description 6000 C API T A L O U T L A Y 6100 Land 6110 Land 6200 Building and Additions 6210 Expenditures for Acquiring Existing Buildings 6220 Non-Property Expenditures for Buildings Built and Alterations Performed by Contractors 6230 Non-Property Expenditures for Buildings Built and Alterations Performed by ISD/LEA Staff 6300 Improvements O ther Than Buildings 6310 Improvements Other Than Buildings - Depreciable 6320 Improvements Other Than Building - Non-Depreciable 6400 Equipment and Furniture 6410 New Equipment and Furniture - Depreciable 6420 New Equipment and Furniture - Non-Depreciable 6450 Equipment and Furniture - Depreciable 6460 Equipment and Furniture - Non-Depreciable 6500 Vehicles O ther Than Buses 6510 New Vehicles Other Than Buses - Depreciable 6520 New Vehicles Other Than Buses - Non-Depreciable 6550 Replacement Vehicles Other Than Buses - Depreciable 6560 Replacement Vehicles Other Than Buses - Non-Depreciable 6600 School Bus Purchases 6610 New School Buses - Depreciable 6620 New School Buses - Non-Depreciable 6650 Replacement School Buses - Depreciable 6660 Replacement School Buses - Non-Depreciable 6670 Refurbished School Buses - Depreciable 6680 Refurbished School Buses - Non-Depreciable 6700 Educational Media and T ext Books 6710 Text Books - Initial Furnishing - Depreciable 6720 Educational Media - Initial Furnishing - Depreciable

OBJECT CODES XXXX


NWS Code Object Description 6900 Other Capital Outlay 6910 Other Capital Outlay - Depreciable 6920 Other Capital Outlay - Non-Depreciable 7000 O T H E R E XPE NDI T UR ES 7100 Redemption of Long-term Bonds, Loans and Capital L eases 7110 Redemption of Term Bond Principal 7120 Redemption of Serial Bond Principal 7130 Redemption of Furniture and Equipment Notes and Loans Principal 7140 Redemption of School Bond Loans Principal 7150 Capital Lease Redemption 7160 Redemption of School Bus Loan Principal 7190 Redemption of Other Long Term Debt Principal 7200 Interest on Debt 7210 Interest on Notes and Loans 7220 Interest on Serial Bonds 7230 Interest on Term Bonds 7240 Interest on School Bond Loans 7260 Interest on School Bus Loans 7290 Interest on Other Long Term Loans 7300 Other F inancing and Debt Expenditures 7310 Other Bond Issuance Costs 7320 Payments to Bond Escrow Agent 7330 Payments for Premiums and Discounts 7400 Dues and Fees 7410 Dues and Fees 7500 C laims and Judgements 7510 Claims and Judgements 7600 Taxes Abated and W ritten Off 7610 Taxes Abated and Written Off 7700 Amortization and Depreciation 7710 Amortization and Depreciation

OBJECT CODES XXXX


7800 Discounts on Food Service Sales 7810 Discounts on jFood Service Sales 7900 Miscellaneous Expenditures 7910 Miscellaneous Expenditures 8000 O U T G O IN G T R A NSF E RS & O T H E R T R A NSA C T I O NS 8100 Fund Modifications 8110 Fund Modifications 8200 Payments to Other Public Schools Districts 8210 Tuition payments to other public schools 8220 Payment to another public schools district for services rendered 8290 Other Transits 8300 Payments to Other Public School Districts O U TSID E of Michigan 8310 Payments to Other Public School Districts OUTSIDE of Michigan 8500 Sub-G rantee Disbursements 8510 Sub-Grantee Disbursements 8900 Other T ransactions 8910 Other Transactions 9900 Internal Reporting Only (Indirect Cost) 9990 Indirect Cost Recovery

A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES Allowable Functions Codes Object Descriptions


1000 SALARIES

1100 Administration 1232 111X Superintendent

12XX 112X Assistant Superintendent 12XX 113X Administrative Assistant 1231 114X Board Member 1241 115X School Direction and Management (Principal)

12XX, 13XX 116X Supervision/Direction Instructional Staff 12XX13XX 117X Program/Department Direction

1281 118X Research 12XX13XX 119X Other Administration

1200 Professional Educational 1221, 13XX 121X Curriculum 1212, 13XX 122X Counseling 1222, 13XX 123X Educational Media Specialist

11XX, 1219, 13XX 124X Teaching 1218, 1219, 1221,13XX 125X Instructional Consulting

1222, 13XX 126X Instructional Media 1217,1222, 13XX 127X Visually Handicapped Media

1215, 13XX 128X Speech and Language Therapist 11XX, 121X, 122X,13XX 129X Other Professional Educational

1300 Professional Business 1252, 1285, 13XX 131X Accounting 1252, 1285, 13XX 132X Auditing 123X, 1283, 13XX 133X Legal

1283, 13XX 134X Personnel 1261, 13XX, 1453 135X Architect Engineer

12XX, 13XX 139X Other Professional Business

1400 Professional Other 1213, 13XX 141X Medical Dental 1214, 13XX 143X Psychological 1216, 13XX 144X Social Work 1213, 13XX 145X Nursing 1213, 13XX 147X Physical Therapy 1213, 13XX 148X Occupational Therapy

12XX, 13XX 149X Other Professional Other



1500 Technical

1284, 1285 151X Information Management 1252 153X Purchasing

121X, 1227, 13XX 154X Testing 126X, 127X, 13XX, 145X 155X Crafts and Trades

11XX13XX 156X Recreation/Coaches 12XX, 13XX 159X Other Technical

1600 Operation and Service 1257, 1261, 1271,

1297,13XX 161X Vehicle Operation (driver of bus, truck, or auto)

12XX, 13XX 162X Secretary Clerical Bookkeeper 11XX, 12XX, 13XX 163X Aides (parapros, aides, bus attendants, etc.)

1261, 13XX 164X Custodian

1297 165X Food Service Function 1297 NOT for General Fund

1219, 1266 166X Security and Monitors 12XX, 13XX 167X Laborer

1211, 1285 168X Attendance 11XX13XX, 145X 169X Other Operation and Service

1700 Special Salary Payments 11XX13XX, 145X 172X Disability Payments 11XX13XX, 145X 175X Sabbatical Leave Pay 11XX13XX, 145X 176X Termination Pay (Severance) 11XX13XX, 145X 179X Other Special Payments

1800 Temporary Salaries

12XX, 13XX 181X Administration 11XX, 121X, 122X, 13XX 182X Professional Education 125X, 128X, 13XX, 145X 183X Professional Business

12XX, 13XX, 145X 184X Professional Other 12XX, 13XX, 145X 185X Technical

11XX13XX 186X Operation and Services, includes Aides (Teacher Assistants)

11XX, 1221, 13XX 187X Teaching 12XX, 13XX 188X Clerical/Administrative Support 11XX13XX 189X Other Temporary Salaries



1900 Overtime Salaries and Extension of Contract

12XX13XX 191X Administration 11XX, 121X, 122X, 13XX 192X Professional Educational 125X, 128X, 13XX, 145X 193X Professional Business

12XX 194X Professional Development 12XX13XX, 145X 195X Technical

11XX13XX 196X Operation and Service, includes Aides (Teacher Assistants)

11XX, 1221, 13XX 197X Teaching 12XX, 13XX 198X Clerical/Administrative Support 11XX13XX 199X Other Overtime Salaries

2000

2100 Employee Insurance 11XX13XX, 145X 2113 Group Life 11XX13XX, 145X 2123 Group Disability 11XX13XX, 145X 2133 Group Health and Accident 11XX13XX, 145X 2143 Dental Health Care 11XX13XX, 145X 2153 Vision Care 11XX13XX, 145X 2193 Other

2200 Special Leave Payments

11XX13XX, 145X 2213 Early Retirement Incentives 11XX13XX, 145X 2293 Other Special Leave Payments

2300 Special Allowances

11XX13XX, 145X 2313 Tuition 11XX13XX, 145X 2393 Other Special Allowances

2400 Professional Services

Reimbursement for Employee Physicals and

11XX13XX, 145X 2413 Other Health Related Services

11XX13XX, 145X 2493 Other Professional Services Paid on Behalf of Employees



2800 Mandatory Coverage Reimbursement to State for Retirement and

11XX13XX, 145X 2813 Federal Program Salaries

11XX13XX, 145X 2823 Contribution to State and Local Retirement Funds

11XX13XX, 145X 2833 Employer Social Security 11XX13XX, 145X 2843 Workman's Compensation 11XX13XX, 145X 2853 Unemployment Compensation

2900 Other Employee Benefits 11XX13XX, 145X 2923 Cash in Lieu of Benefits

Other Benefits (like Paid Service Credits and 11XX13XX,145X 2993 Personal Use of Company Owned Vehicles)

3000 4000 PURCHASED SERVICES

(NONSALARY ITEMS)

3100 Professional and Technical Services 11XX, 1221, 13XX 3110 Instructional Services

Employee Training and Development Services 1221,1283,13XX 3120 (employee tuition)

121X,1293, 13XX 3130 Pupil Services 12XX 3140 Staff Services

12XX13XX 3150 Management Services 1225, 1227, 1284 3160 Management Information Services

12XX, 13XX, 145X 3170 Legal Services 1231, 1459 3180 Audit Services

11XX13XX, 145X 3190 Other Professional and Technical Services

3200 Travel/Workshops Staff

Travel costs for regular duties (includes 11XX13XX 3210 itinerant teachers) 11XX13XX 3220 Workshops and Conferences

3300 Client/Pupil Transportation 1271, 13XX 3310 Client/Pupil Transportation by Contract Carrier

1271, 13XX 3320 Allowance Paid Client/Pupils for Transportation

1271, 13XX 3330 Client/Pupils Transported by Private Automobile



3400 Communication 12XX, 13XX 3410 Telephone 12XX, 13XX 3430 Mail/Postage

11XX13XX 3450 Copyright Fees and Software License/Agreements

12XX, 13XX 3490 Other Miscellaneous Communications

3500 Advertisement 12XX, 13XX 3510 Advertisement

3600 Printing and Binding 11XX13XX 3610 Printing and Binding

3700 Tuition 11XX, 13XX, 1431 3710 Tuition (to colleges)

3800 Utility Services 1261, 13XX 3830 Water Sewage 1261, 13XX 3840 Waste and Trash Disposal 1261, 13XX 3890 Other Utility Services

3900 Insurance and Bond Premiums

1261 3910 Property and Liability (Includes Building Insurance)

1259 3920 Errors and Omissions (Legal Liability) 1261, 1271, 1297, 13XX 3930 Fleet Insurance

1259 3990 Other Insurance and Bond Premiums

4100 Repairs and Maintenance Services 1261, 13XX 4110 Land and Building 11XX13XX 4120 Equipment

1257, 1261, 1271, 1297, 13XX 4130 Vehicle/Bus Repairs and Maintenance 11XX13XX 4140 Software Maintenance Agreements 12XX, 13XX 4190 Other Repairs and Maintenance



4200 Rentals

1261, 13XX 4210 Land and Building 11XX13XX 4220 Equipment

Vehicle/Bus Rentals (Includes when operated by

1257,1261,1271,1297,13XX 4230 School Employees) 11XX13XX 4270 Technology Related Equipment 11XX13XX 4290 Other Rentals

4900 Other Purchased Services

11XX13XX 4910 Other Purchased Services (like field trip admission fee

and/or bus tokens)

5000 SUPPLIES AND MATERIALS

5100 Teaching/Testing Supplies and Materials

11XX122X, 13XX 5110 Teaching/Testing Supplies and Materials

5200 Textbooks 11XX, 13XX 5210 Textbooks

5300

Educational Media Books (Additions to Existing Libraries)

1122, 1222,13XX 5310 Educational Media (Additions to Existing Media Centers

5400 Periodicals 11XX13XX 5410 Periodicals

5500 Energy Supplies 1261, 13XX 5510 Natural Gas 1261, 13XX 5520 Electricity 1261, 13XX 5530 Bottled Gas 1261, 13XX 5540 Heating Oil 1261, 13XX 5550 Coal 1261, 13XX 5590 Other Energy Supplies



5600 Resale Supplies and Materials

11XX13XX 5610 Food

USDA Commodity Delivery Charge Function 1297 is

1297 5620 ONLY for Food Service Fund 11XX13XX 5630 Merchandise 11XX13XX 5640 NonFood Items

USDA Commodities Usage Function 1297 is 1297 5650 ONLY for Food Service Fund

11XX13XX 5690 Other Resale

5700 Transportation Supplies 1261, 1271, 13XX 5710 Motor Fuel, Oil, Grease 1261, 1271, 13XX 5720 Tires, Tubes, Batteries 1261, 1271, 13XX 5730 Vehicle Repair Parts 1261, 1271, 13XX 5790 Other Transportation Supplies

5900 Other Supplies 2XX, 3XX 5910 Office Supplies 1XX3XX 5980 Misc. Hardware and Tools 1XX3XX 5990 Misc. Supplies and Materials

6000 CAPITAL OUTLAY

6100 Land 1451 6110 Land

6200 Building and Additions 1455, 1456 6210 Expenditures for Acquiring Existing Buildings

1455,1456 6220 NonProperty Expenditures for Buildings Built and Alterations Performed by Contractors

1455, 1456 6230 NonProperty Expenditures for Buildings Built and Alterations Performed by ISD/LEA Staff

6300 Improvements Other Than Buildings

1452, 1459 6310 Improvements Other Than BuildingsDepreciable

1452, 1459 6320 Improvements Other Than BuildingsNonDepreciable



6400 Equipment and Furniture 11XX13XX, 145X 6410 New Equipment and Furniture Depreciable

11XX13XX, 145X 6420 New Equipment and Furniture NonDepreciable

11XX13XX, 145X 6450 Equipment and Furniture Depreciable 11XX13XX, 145X 6460 Equipment and Furniture NonDepreciable

6500 Vehicles Other Than Buses 1261, 1271, 13XX 6510 New Vehicles Other Than Buses Depreciable

1261, 1271, 13XX 6520 New Vehicles Other Than Buses NonDepreciable

1261, 1271, 13XX 6550 Replacement Vehicles Other Than Buses Depreciable

1261, 1271,13XX 6560 Replacement Vehicles Other Than Buses Non Depreciable

6600 School Bus Purchases 1271, 13XX 6610 New School Buses Depreciable 1271, 13XX 6620 New School Buses NonDepreciable 1271, 13XX 6650 Replacement School Buses Depreciable 1271, 13XX 6660 Replacement School Buses NonDepreciable 1271, 13XX 6670 Refurbished School Buses Depreciable 1271, 13XX 6680 Refurbished School Buses NonDepreciable

6700 Educational Media and Text Books

11XX, 145X 6710 Text Books Initial Furnishing Depreciable

1222, 145X 6720 Educational Media Initial Furnishing Depreciable

6900 Other Capital Outlay 11XX13XX 6910 Other Capital Outlay Depreciable 11XX13XX 6920 Other Capital Outlay NonDepreciable



7000 OTHER EXPENDITURES

7100 Redemption of Longterm Bonds, Loans

and Capital Leases

1511 7110 Redemption of Term Bond Principal 1511 7120 Redemption of Serial Bond Principal Redemption of Furniture and Equipment Notes

1511 7130 and Loans Principal 1511 7140 Redemption of School Bond Loans Principal 1511 7150 Capital Lease Redemption 1511 7160 Redemption of School Bus Loan Principal 1511 7190 Redemption of Other Long Term Debt Principal

7200 Interest on Debt 1259, 1511 7210 Interest on Notes and Loans

1511 7220 Interest on Serial Bonds 1511 7230 Interest on Term Bonds 1511 7240 Interest on School Bond Loans 1511 7260 Interest on School Bus Loans 1511 7290 Interest on Other Long Term Loans

7300 Other Financing and Debt Expenditures 151X 7310 Other Bond Issuance Costs 151X 7320 Payments to Bond Escrow Agent 151X 7330 Payments for Premiums and Discounts

7400 Dues and Fees 11XX13XX, 145X, 151X 7410 Dues and Fees

7500 Claims and Judgements

1231, 1259, 1283 7510 Claims and Judgements

7600 Taxes Abated and Written Off 1259, 1511 7610 Taxes Abated and Written Off

7700 Amortization and Depreciation 1711 7710 Amortization and Depreciation

7800 Discounts on Food Service Sales 1297 7810 Discounts on Food Service Sales



7900 Miscellaneous Expenditures 11XX13XX, 145X 7910 Miscellaneous Expenditures

8000

OUTGOING TRANSFERS & OTHER TRANSACTIONS

8100 Fund Modifications 16XX 8110 Fund Modifications

8200 Payments to Other Public Schools Districts

in Michigan

11XX 8210 Tuition payments to other public schools

11XX13XX, 145X 8220 Payment to another public school district for services rendered

11XX13XX, 145X 8290 Other Transits

8300 Payments to Other Public School Districts

OUTSIDE of Michigan

Payments to Other Public School Districts 1421 8310 OUTSIDE of Michigan

8500 SubGrantee Disbursements 141X, 142X, 144X 8510 SubGrantee Disbursements

8900 Other Transactions

141X, 142X, 1441, 149X 8910 Other Transactions

9900 Internal Reporting Only (Indirect Cost) 16XX 9990 Indirect Cost Recovery

11

PR O G R A M/SUBJE C T C O D ES

X X X X

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code


9th Grade Initiative

2020 Abatement 006 0950 Achievement 044 0960 ADA Architectural Fees 029 0967 ADA-Americans W/Disabilities Act 028 0965 Added Cost 008 0970 Administration 012 0975 Adult Activities 022 0980 Advisory/Forum 024 0985 Aeronautics/Aviation/Aerospace Science & Technology

0569

Agricultural Business and Management

0504 Agriculture, Agricultural Operations and Related Sciences

0501

Airframe Technology

0553 Animal Health & Veterinary Science

0507

Applied Horticultural and Horticultural Operations

0505 Apprenticeship Training 032 0990 Army (JROTC)

0519

Art 040 1000 Assistive Technology 035 0035 Athletic Insurance 048 1010 Athletic Trainer 052 1020 Audio Visual 056 1030 Audiologist 034 0034 Autistic Impaired 193 0193 Automobile Technician 550 0550 Avionics Maintenance Technology 572 0572 AWWA River Connections

0914

Band 064 1050 Bilingual 080 1060 Biotechnology 506 0506 Biotechnology Medical Sciences

0583

Boys Activities 088 1075




Building Maintenance 541 0541 Bus Aides/Monitors 104 1090 Bus Drivers 108 1095 Business Administration Management and Operations

0594

Business Education 112 1110 Business/Computers/Finance 116 1120 Camp 118 1140 Career Education 120 1150 Carpentry

1155

Ceilings 124 1160 Chalk/Tack Boards 126 1170 Chess 122 1171 Child and Custodial Care Services

0521

Child Care 128 1172 Child Find Coordinator 084 0084 Class Activities 136 1175 Classroom Support c/o

0816

Club 138 1178 Co-Ed 143 1185 Cognitive Impairment 110 0110 Collision Repair Technician

0549

Commencement 144 1187 Commercial Art 148 1188 Commercial Foods 152 1189 Community Resources 160 1190 Comprehensive High School 164 1191 Comprehensive School Ref

0870

Computer Programming/Programmer

0595 Computer Systems Networking and Telecommunications

0597

Conflict Management 168 1198 Construction Trades

0540

CO-OP Program 140 1186




Cosmetology 176 0531 Cosmetology 176 1200 Court Liaison 180 1203 Crafts 184 1215 Cultural Arts 188 1240 Curriculum Development/Instruct 192 1241 Curriculum Leader 196 1242 Dance 200 1250 Demographics 204 1260 Diagnostic Services

0581

Digital/Multimedia and Information Resources Design

0596 Director 082 0082 Director

1280

Drafting and Design Technology

0560 Drivers Ed 216 1285 Early Childhood Special Education Classroom

0191

Early College Alliance 210 1302 Early Intervention Services - Birth to Three 080 0080 Ecology/Outdoor Conserv. 224 1300 Education General

0524

Electrical and Power Transmission Installation

0539 Electrical/Electronics Equipment Installation and Repair General 0542 Electrical/Mechanical 236 1305 Electro-Mechanical Technology

0544

Elementary Coordinator 239 1306 Elementary Planning Time 240 1307 Emotionally Impaired

0140

Engineering Technology

0573 English 248 1310 Enrichment Administration 254 1312 Executive Secretary 260 1320 Extended Day Option 256 1321




Family and Consumer Sciences

0520 Fashion Design

0574

Fees-Architect/Engineer 261 1350 Fees-Construction Manager 263 1351 Field Trips 264 1360 File Storage

0881

Finance and Financial Management Systems

0593 First Aid 268 1365 First Robotics

0854

First Steps Cash Match 132 1370 Fitness 272 1375 Floors 270 1380 Foreigh Language 280 1400 Forensics 284 1402 Full Day Kindergarten 296 1450 General Conditions 300 1500 Girls Activities 304 1510 Golden Apple Award 310 1525 Graphic Arts 308 1531 Graphics and Printing Technology and Communications

0562

Grounds/Site 316 1540 Guidance Counselors 320 1550 Health 328 1600 Health Care Aides 017 0017 Health Informatics

0582

Health Services 010 0010 Hearing Impaired

0160

Heating, Air Conditioning, Ventilation, and Refrigeration

0545 High School Activities

1605

High School Curriculum 360 1650 High School Initiatives 367 1655 High School Requirements 368 1660




History 340 1670 Hobbies 344 1675 Home Building Program 096 1678 Home Furnishings Equipment Installers and Consultants

0534

Homebound (Not Special Ed) 358 1679 Homebound/Hospitalized Services 074 0074 Hospitality/Culinary Arts 354 1682 HS/MS Improvement 366 1684 Human Resource Servs. Supervisor 372 1686 Humanities 370 1687 HVAC (Heating,Ventilation,Air 336 1692 Inclusion

1740

Individual Learning Center 374 1750 Industrial Arts 378 1753 Industrial Equipment Maintenance and Repair

0546

Industrial Production Technology/Technician

0533 Instructional Aide

0197

Interdisciplinary 390 1755 Interpreter

0199

Interscholastic 394 1758 Intramural 398 1760 Jazz 402 1800 Language 414 1850 Lead Teacher 422 1860 Learning Disabled 150 0150 Library 428 1870 Literacy Development 430 1873 LRE Classroom Instructional Aide 196 0196 Machine Tool Operation/Machine Shop

0564

Maintenance 438 1900 Marine Maintenance

0570

Marketing, Sales and Service

0510




Marketing/Merchandise 454 1920 Mathematics 442 1922 Mathematics Initiative 445 1925 Mechanical Drafting

0576

Mechanics 446 1928 Mechatronics

0575

Medium/Heavy Truck Technician

0551 Mentor Program 450 1930 Middle Sch Clubs& Act... -Rec 456 1940 Middle School Curriculum 455 1941 Middle School Review Program 460 1942 Moch PE & HLTHY Eatting Program

1947

Moderate Cognitive Impairment

0120 Multi-Art 462 1950 Multi-Cutural 458 1952 Music 470 1955 Music (Choral) 474 1960 Music (Instrumental) 478 1965 Natural Resources and Conservation

0502

New Classroom 490 2000 Non-Instructional Aide

0198

Noon Supervision 494 2030 Nurse 015 0015 Nurses 502 2050 Nurses 502 2850 Nursing

1454

Occupational Therapy 011 0011 Occupational Therapy Assistant 012 0012 Office 510 2055 One On One

2060

Options - mentor on-line

2071 Orientation Mobility Assistant 052 0052




Orientation Mobility Specialist 051 0051 Other Pupil Support 076 0076 Outreach 522 2070 Partners for Excellence 530 2100 Per Capita Adjustment 534 2120 Perkins

0836

Personal and Culinary Services

0523 Philosophy 542 2130 Photography 546 2132 Physical Education 554 2135 Physical Therapy 013 0013 Physical Therapy Assistant 014 0014 Physically and Other Health Impaired (POHI)

0180

Physician 016 0016 Physics 566 2136 Planetarium 570 2140 Playgrounds 572 2142 Plumbing Technology

0547

Power Plant Technology (Aircraft)

0554 Premium Pay 574 2150 Preprimary

2202

Preschool Tuition

2205 Psychiatrist 022 0022 Psychological Services

2160

Psychologist 021 0021 Public Safety/Protective Services

0538

Quest Camp 526 2200 Radio & TV Broadcasting Technology

0530

Reading 598 2210 Reading Improvement/Language Art 594 2220 Resource Room

0194

Revenue Enhancement Income 608 2250




Rising Scholars

2260 Roofs 610 2270 Scarlett Initiative 605 2300 School Age Parent 614 2320 School Social Worker 041 0041 Science 618 2321 Secondary Coordinator 615 2330 Settlements 650 2340 Severely Language Impaired

0192

Severely Multiply Impaired

0190 Sewers 625 2343 Site-Based Management 630 2350 Small Engine and Related Equipment Repair

0552

Social Studies 638 2360 Social Work Services 042 0042 Special Ed Float Teams

2363

Special Education Early Childhood Services 3-5 Non Early On 0270 Special Education Early Childhood Services Birth to Three

0271

Speech (Not Special Ed) 654 2365 Speech and Language Pathologist 032 0032 Speech and Language Pathologist Assistant 033 0033 Speech and Language Therapist 031 0031 Speech/Audiology Services

2367

Stage Manager 662 2370 State Mandates 670 2372 Storage Cabinets/Lockers 678 2375 Substance Abuse 686 2385 Substitute Custodians 682 2390 Summer Production 690 2395 Supervisor 081 0081 System Administration/Administrator

0598

Taxes

0128




TC Autistically Impaired 067 0067 TC Emotionally Impaired 062 0062 TC Hearing Impaired 064 0064 TC Learning Disabled 063 0063 TC Mentally Impaired 061 0061 TC POHI 066 0066 TC Visually Impaired 067 0065 Teacher Assistants 708 2400 Teacher Clerk 712 2405 Tech Prep Grant

0840

Tech Readiness Infras Grant

0833 Technology 730 2410 Terminal Pay 738 2415 Testing/Surveyors 740 2420 Theft 742 2430 Therapeutic Services

0580

Tournaments 710 2450 Transition/Noon Hour 714 2460 Transportation 099 0099 Unassigned 000 0000 Union Representatives 720 2525 Video 722 2550 Virtual University

2553

Visual & Performing Arts

0571 Visually Impaired

0170

Vocational Education - General Education 078 0078 Vocational Education - Special Education 079 0079 Voice Over IP - VOIP 735 2560 Welding, Brazing, and Soldering

0566

Wellness Program

2600 Windows 744 2650 Wireless Network 736 2655




Woodworking General

0567 Youth Activities 748 2700




G rant Program (Federal 800 & Local 900) A2 PTOTS MS 4PM Bus 938 0938

A2 PTOTS School Messenger 937 0937 A2 PTOTS Transportation Fund 922 0922 AAACF-Pioneer Academics & Athletics Fund 902 0902 AAPSEF - Community Builders 934 0934 AAPSEF - IMRA Argus Planet 933 0933 AAPSEF - Mini Grants 900 0900 AAPSEF - My Access! PD 907 0907 AAPSEF - Spring Mini Grants 940 0940 AAPSEF Comp 920 0920 AAPSEF Designated Grants 925 0925 AAPSEF Elementary Enrichment 919 0919 AAPSEF Elementary Instruments 924 0924 AAPSEF Environmental Science 923 0923 AAPSEF EPAS Tests 918 0918 AAPSEF GRK Women's Society 931 0931 AAPSEF Homeless Liaison 930 0930 AAPSEF Karen Thomas Fund 939 0939 AAPSEF MS After School Bus 932 0932 AAPSEF Music Together 928 0928 AAPSEF Village Fund 911 0911 AAPSEF World Language 926 0926 Adult Basic Education 865 0865 Adult Ed - Local Funds 935 0935 Adult Ed EL Civics Grant 867 0867 Adult Ed Institutional 868 0868 Adult Education 2011 868 3311 ARRA 897 0897 ARRA Early On 829 0829 ARRA Early On 882 0882




ARRA Equipment Assistance 899 0899 ARRA Headstart 896 0896 ARRA Homeless Grant 869 0869 ARRA IDEIA Assistive Tech 892 0892 ARRA IDEIA Classroom 893 0893 ARRA IDEIA Disprop 886 0886 ARRA IDEIA ESY Program 891 0891 ARRA IDEIA Peer-Mentoring 889 0889 ARRA IDEIA Prof Learning 887 0887 ARRA IDEIA Sec Curr Development 888 0888 ARRA IDEIDA Preschool 894 0894 ARRA NWLB Grant Adult Ed 866 0866 ARRA Psychological Evaluations 890 0890 ARRA Stabilization Funds 898 0898 ARRA Title I 895 0895 ARRA title II, D 859 0859 Comerica School Messenger

0947

Early On Through WISD

0830 Early Reading First

0847

Grants Admin 800 0800 Grants Administration 800 1530 GSRP

0834

GSRP - Carryover

0835 Head Start

0831

Head Start T&TA

0832 IDEIA Classroom Support F2

0815

IDEIA Disprop c/o

0827 IDEIA Disproportionality

0826

IDEIA F2A Esy c/o

0823 IDEIA F6 Esy Support

0822

IDEIA Individual Eval F5

0817 IDEIA PreK Incentive c/o

0821




IDEIA Preschool c/o

0825 IDEIA Preschool F1

0819

IDEIA Preschool Incentive

0820 IDEIA Prof Development F4

0818

IDEIA Staff Development c/o F4

0824 JBSD Foundation

0908

JBSD Foundation

0916 Kiwanis - Website Development

0912

Kiwanis Books - Home School

0921 Kiwanis Club Env Ed Project

0909

Leadership & Design WISD

0901 MACUL Grant

0904

MDCH PE & Healthy Eatting Prgrm 855 0855 MDEQ Chemical Waste Reduction 872 0872 MEA AAEA-AAEA/P Partners

0906

National Wildlife Foundation

0903 REMS - SDFS&C National Program

0874

Safe & Drug-Free Schools

0845 School Messenger

0927

Schools Attuned - Pfizer

0913 SDFS Carryover

0846

Section 107

0807 SME Education Foundation

0917

Thurston Pond Restoration

0873 Timely Data Reporting

0880

Title I AAPS

0802 Title I AAPS Carryover

0803

Title I Help Source

0804 Title I Help Source c/o

0805

Title I Part D

0806 Title I, Part A

0801

Title II, A Carryover

0857




Title II, D, Technology

0860 Title II, Part A

0858

Title III

0863 Title III, Carryover

0864

Title V, Carryover

0862 Toshiba America

0936

Toyota Tapestry/NSTA CL

0905 Undesignated Grant

0879

Visteon - Environmental Science

0915 Waters Foundation

0949

WRAT Radio @ Huron - AAACF

0910

11

G R A N T/A C T I V I T Y C O D ES

X X X X

G rant/A ctivity Codes X X X X

Grant/Activity Description CIMS Code NWS Code


2004 Bond Refinance 2412 9725

2004 Bond Refinance 2412 9746

2006 Grant 0006

2007 Grant 0007

2008 Grant 0008

2009 Grant 0009

2011 Grant 0001

2012 Grant 0002

2013 Grant 0003

2014 Grant 0004

2015 Grant 0005

31 D School Lunch 9752

4th Grade Overnight Trip 8894 9728

5th Grade Trip/Camp/Etc. 8895 9729

A Capella 6810 9500

AAEA Meeting 4280 9530

AARA Revenues - 2010 6370

ABE Regular Programs 6870 9501

Academic Games 6850 9502

Adapted 9430

Adult Baseball 9410

Adult Basketball 9411

Adult Ed El Civics 0674 9503

Adult Ed El Civics - 2011 6741




Adult Ed Institutional 0675 9504




Adult Ed Institutional - 2011 6751




Adult Education 9505

Adult Education - 2011 3311

Adult Education 2012 3312



Adult Softball 9413

Adult Volleyball/Pickleball 9414

Advanced Placement 6890 9506

All Sports 6000 9507

American Red Cross Club 3100 9508

Andrew Peterson DECA Award 9040 9861

Ann Arbor City 9001

Ann Arbor Township 9002

Arbitration 4360 9510

Architecture Academy 3080 9511

ARRA First Steps 0641 9512

ARRA First Steps - 2011 6411

ARRA First Steps - 2012 6412

ARRA Homeless Grant 2010 6350

ARRA Revenues 0230 9513

ARRA Revenues - 2011 6351









Art 9450

Asian Pac Educ Exchange 3105 9514

Asian Student Union 3110 9515

Athletic Administration 9100

Athletic Programs 9102

Athletic Subsidy 9779

Auditorium 0670 9516

Auto Service Program 6930 9741

Awards 6970 9517

B&S Millage 4440 9518

Band Camp 1830 9519

Band Uniforms 7010 9520

Baseball - Boys 6035 9311

Baseball - Girls 6035 9312

Basketball - Boys 6070 9213

Basketball - Girls 6070 9214

Basketball - Misc 6070 9212

BCBS/M - 125 9505 9804

BCN - AAEA - 125 9541 9810

BCN - Class 06 9543 9817

BCN - Support - 125 9542 9809

Bilingual 0040 9521

Billingual - 2014 0404

Black Student Union 3120 9522

Bldg. Beautification Program 7640 9523

BOE Receptions/Awards/Etc. 0690 9524




Bowling - Boys 6075 9215

Bowling - Girls 6075 9216

Bruce Henry 9080 9854

Building Needs 4480 9736

Building Supervision 4490 9737

Bus Rider Safety 7025 9785

Bus. Mktg & I Tech Magnet 3130 9738

C Physics Club 3180 9525

C.O.P.E. 7030 9526

Canoe Club 3140 9761

Career & Technical Grant - 2011 4001

Career & Technical Grant - 2014 1604

Careet & Technical Grant 0160 9527

Cash over/short - Misc Local Rev 0800 0800

Cash Over/Short 2013 8003

CCHMO - 125 9515 9819

Cell Tower 1030 9528

Challenge Day 3148 9529

Challengers/Peace Jam 3150 9762

Cheerleading - Girls 6105 9218

Cheerleading-Girls 6105 9118

Chicago Trip 8800 9531

Children For Children 3160 9532

CI Classroom Club 3190 9533

Class Overload 0180 9534

Club 3200 9535

CNA - 125 9493 9803

Co Curricular Middle School 3215 9536




Co Sponsored Programs 9540

COBRA 9465 9814

COE/COT 4560 9749

Com. Media Public Pol Management 9537

Community Bolunteers Club 3217 9538

Cooking 9431

Co-Op 2013 1403

Co-Op 2014 1404

Copy Machines 0940 9539

CREW-Coed 9119

Cross Country - Boys 6140 9121

Cross Country - Girls 6140 9122

Cross Country - Interscholastic 6140 9123

Crossing Guards 0950 9542

Cultural Arts Camps 9453

D.E.C.A. 3240 9543

Dance - Sport 6150 9451

Dance Team 3230 9768

Davis Vision 9465 9800

Dean Bodley Memorial Scholarship 9140 9850

Delta Dental 9525 9806

Department Administration 9400

Department Chair 4720 9544

Dependent Care - 125 9530 9807

Design Tech/Env Plng. Management 3242 9545

Dina Kahn Brotherhood Memorial F 9160 9855

Disproportionality 4870 9747

Doors & Windows Club PHS 3245 9767




Drama 9452

Drug Free 0060 0600

Dual Enrollment 0975 9546

E 2020 Program 4110 9547

Early On Thru WISD 0757 9548

Education Job Fund 0240 9745

Educational Foundation 1015 9549

Elementary School 4120 9550

Enrichment 7090 9551

Enrichment Adminstration 9401

Equestrian - Girls 6175 9124

Equestrian club 6110 9552

Exams, Fees, Permits 1045 9553

Farm To School - Misc Local Rev 1050 1050

Field Hockey - Boys 9125

Field Hockey - Girls 9126

Figure Skating - Girls 6180 9228

Finance & Technology 9432

First Robotics 3494

First Steps 9490

Fitness 9460

Flower Fund 8995 9554

Food Service Extra Hours 1060 9753

Football - Boys 6210 9129

French 4020 9555

Friends of Pioneer Pool 71110 9556

FTE Reimbursements 1075 9557

Fun Run 3270 9558




FY 2009 2009 9565

FY 1990 1990 9754

FY 1994 1994 9755

FY 1995 1995 9756

FY 2000 2000 9559

FY 2003 2003 9560

FY 2004 2004 9561

FY 2005 2005 9562

FY 2006 2006 9563

FY 2007 2007 9730

FY 2008 2008 9564

FY 2010 2010 9566

FY 2011 2011 9567

FY 2012 2012 9568

FY 2013 2013 9569

FY 2014 2014 9570

FY 2015 2015 9571

FY 2016 2016 9572

FY 2017 2017 9573

Gay Straight Alliance 3280 9580

German 4040 9581

Global Improvement Society 3283 9582

Golf - Boys 6245 9331

Golf - Girls 6245 9132

Grammy Award 3284 9583

Grievance Settlement 0270 9733

GSRP C/O 0341 9584

GSRP C/O 2013 3413




Gym Rental Program 9425

Gymnastics 6280 9427

Gymnastics - Girls 6280 9234

Habitat for Humanity 3285 9769

Hall Monitors 4760 9585

Harold M. Logan Memorial Fund 9170 9857

Harry Potter Club 3685 9772

Health & Wellness 9433

Health Place 101 3320 9586

Health SCI (HOSA) 3328 9587

Health/Medicine Magnet (SHS) 3295 9588

Hearing - Officer - 2012 1202

Hearing Impaired Interp 1280 9589

High School 4160 9744

High School Basketball 9417

High School Volleyball 9423

Hikone Exchange 8730 9428

Hikone Exchange Program 8730 9424

Hilone Exchange 8730 9590

Hip Hop Society Club 3325 9591

Hobbies 9434

Honor Level System (PHS) 3330 9592

Hospitality Today 3290 9593

House A 3960 9594

House B 3980 9595

House C 4000 9596

HSC Regular Programs 7140 9740

I.E.P.C. 4800 9739




Ice Hockey - Boys 9235

Ice Hockey - Girls 9236

ID Cards 5680 9597

IDEA Preschool Incentive 0805 9598

IDEA Special Education 0801 9600

IDEA Special Education Carry Ove 0802 9599

Illness 4840 9734

Incentive Pay 4850 9601

Index 4920 9602

Inidan Amer. Student Assoc. 3345 9603

Instructional Sport Camp 9463

Interact Club 3350 9604

Japan Bus. Soc. Detroit 1775

Jewish Student Union 3358 9605

John D. Kreager Scholarship Fund 9180 9856

Karate 6385 9237

Key Club 3360 9606

Kickball 9412

Kids Club 3400 9607

Kids Club - 2008 3408

Kids Club - 2009 3409

LA Raza Club 3420 9783

Lacrosse - Boys 6420 9337

Lacrosse - Girls 6420 9338

Latin 4060 9608

Leadership Academy 0300 9609

League Team Sports 7330 9405

Legal Services 1370 9610




Legal Settlements 5045 9611

Literary Magazines 7410 9612

Llama Club 3410 9770

Loans 1415 9764

Locks 5715 9613

Lodi Township 9010

M Macadam Memorial 9623

M.A.G.I.C. 34440 9781

M299 9476 9731

Mackinac Island 8810 9614

Magazines 5750 9759

Marilyn Malone Memorial Fund 9290 9858

Marketing Club 3485 9615

Martial Arts 9461

Math - 2014 0704

Math Assessment 5120 9616

MEAFS GTL - 125 9470 9801

Medical Reimbursement - 125 9545 9808

MESSA - 370 - 125 9560 9811

MESSA 393 9550 9820

Message Board 7450 9765

Michigan School Readiness 0340 9617

Michigan School Readiness 2014 3404

Middle School 4180 9421

Middle School 4180 9618

Minority Tchr. Retention 5150 9619

MIP Defined Contribution 0001 9815

Model UN 3560 9620




Multi Art 9455

Music 9435

Music/Choral Camp 1920 9621

Muslim Student Assoc. 3580 9622

National Honor Society 3600 9624

Newspaper 7530 9625

Non Warranty 1110 9776

Non-League Sports Program 1100 9757

Northfield Township 9014

Ocean Science Quiz Bowl 3670 9626

On-Line Classes 9436

Operation Smile Club 3675 9627

Orbach-Bilik Scholarship 9300 9860

Orchestra 7570 9628

Overload 9778

P Club 3680 9629

Parent University 3700 9630

Parking Projects 1520 9631

Partnership UM World Language 1540 9632

Peace & Justice Club 3710 9633

Peer Mediation 8610 9634

Perkins Basic Grant 0400 9635

Perkins Basic Grant to St - 2011 6841



Personal Business 5240 9735

Pfizer Math/Science Fund 3683 9636

PHS Achievement Committee 3740 9637




PHS Special Olympics 3745 9638

PHS Timbersportsmen Club 3681 9771

Pittsfield Township 9015

Playground 7650 9639

Plays (Performing Arts) 7050 9640

Police Security 1555 9641

Pre-A-Porter Magazine Club 3765 9642

Preliminary School Aptitude 7690 9643

Premium Pay 5320 9645

Premium Pay Special Rates 5325 9644

Pre-School 0100 9646

Pre-School - 2010 3400

Pre-School - 2014 7234







Preschool Program 9487

Priority - 125 9516 9805

Professional Development 0390 9647

Programs for Disabled 7130 9438

Programs For Disabled 7130 9648

Property Tax Levy-Adjustments 9099

Property Tax Levy-Refunds 9098

PTSO 7810 9649

Quebec Trip 8820 9650




Quest Camp 9483

Raffles Student Activity 5858 9651

Reading Apprenticeship 3774 9652

Recycling Club 9777

Reimbursement 1625 9653

Reserve - ENC Approp 1660 9751

Retired Employees 5330 9742

River Club 3775 9654

Robert Westfall Foundation 9864

Robotics Club 3770 9655

Rowing - Coed 9140

Rowing (Coed Spring) 9340

Ruth Datz Memorial Fund 9370 9853

SADD Students VS Destr. Dec. 3845 9656

Safety Patrol 7930 9657

Safety Town 7970 9480

Safety Town 7970 9658

Salem Township 9016

Sales 5785 9659

Salsa Club 3780 9773

Scarlett Initiative 0605 9660

School Age Child Care Camps 9485

School Age Child Care Program 9486

School Facility Rentals 9470

School Store 3785 9661

Science Project 4070 9662

Scio Township 9019

SDFS - Comm Service Grant 2010 6980




SDFS - Comm. Service Grant 0698 9663

Section 107 Adult Con. Education 0331 9664

Section 107 Funds 0107 9748

Section 504 Accomodations 9509

SEED 3850 9665

Senior & Graduate Activities 8090 9666

Senior Voices 3790 9667

Service Squad 8130 9668

SET 9570 9732

SET OPT/GT - 125 9490 9802

SET Option 9495 9818

SIF 9580 9821

Ski Club 3840 9760

Skiing - Boys 9239

Skiing - Girls 9240

Skyline H/S Transition 0610 9669

Skytime Instruction 9724

Sloan E. Staples Memorial 9400 9862

Soccer - Boys 6455 9141

Soccer - Girls 6455 9342

Soccer (other) 6455 9343

Softball - Girls 6490 9344

Space Camp 9780

Spanish 4080 9670

Spanish Honor Society 3870 9671

Special Education Grants 0120 9672

Special Education Grants - 2011 7571




















Special Olympics 9488

Special Services 1695 9673

St Grants Improv Tchr Qlty 2012 2102


St Grants Improv Tchr Qlty- 2013 2103


St. Grants Improv. Tchr. Quality 0210 9674

State Aid Foundation 0010 9675

Stone School 7790 9676

Strategic Planning 0450 9750

Student Activity Subsidy 1730 9677

Student Aid 8170 9678

Student Council 8210 9679




Student Parking Stickers 5855 9680

Student Planners 8230 9681

Student Work Program 8330 9682

Students For Peace 3875 9683

Sub Teacher Litigation 1740 9684

Sub. Teacher Mgt. Service 5530 9685

Summer School 5400 9686

Sunshine Club 3880 9687

Superior Township 9021

Support Staff Prof. Dev. 1750 9688

Surplus Teacher 5405 9689

Swim 6525 9464

Swim & Dive - Boys 9245

Swim-A-Thon 3920 9782

Swimming - Coed/Misc 6525 9147

Swimming - Girls 6525 9246

Syncronized Swimming - Girls 6560 9248

Tamara Stewart Scholarship 9420 9863

TB & Flu Clinic 8370 9690

Tchr/Prin Trainin/Recruit 2011 7661




Teacher Travel 0480 9693

Teacher/Principal Train/Recruit 9691

Teachers Club 3940 9694

Teachers Subbing for Teachers 5430 9692

Tech Prep Title 2 Perkins - 2011 0472 4721




Tennis 6595 9465

Tennis 6595 9695

Tennis - Boys 6595 9149

Tennis - Girls 6595 9350

Testing 1800 9696

Textbook Replacement/Resell 9763

Title 3 English Lang. Acquis. 0684 9697

Title I Headstart 0723 9698

Title I Headstart - 2010 7230

Title I Part A Reg. 0601 9699

Title I Regular 0140 9700

Title I Regular - 2009 6019






Title II Temp Hourly 0660

Title II, D Technology 0490 9701

Title II, D Technology - 2012 4902

Title III 6844

Title III Temp Hourly 0840

Title IV Safe/Drug Free 2012 0699 6992

Toronto Trip 8840 9702

Track - COED 9353

Track & Field - Boys 6630 9351

Track & Field - Girls 6630 9352

Trailblazers 3950 9703




Training Academy 5440 9784

Traverse City Trip 8845 9704

Trip - Vienna 8850 9705

Trips 8890 9706

Tutoring Program 3010 9707

Unassigned 0000 0000

Uniforms 9775

Unity Steppers 3956 9766

UNUM 9575 9816

UNUM Life - 125 9561 9812

UNUM LTD/STD - 125 9580 9813

Vehicles 7020 9708

Vending Machines 5925 9709

Vending Receipts 1530 9710

VICA 8450 9711

Village Fund 3040 9774

Volleyball - Boys 6665 9153

Volleyball - Girls 6665 9154

Washington DC I 8930 9712

Water Polo - Boys 6700 9155

Water Polo - Girls 6700 9356

Web Design club 3958 9713

Webster Township 9023

Weight Room 6720 9714

Welfare Students 8530 9715

Wendy Moorehead 9460 9859

West African Drum Choir 8980 9716

WIA Adult Ed Inst - 2010 0671 6710








WIA Adult Ed Instruction 0671 9718

Work Comp/Compensation 5600 9719

Workers' Compensation 5640 9720

World Crisis Awareness 3957 9721

Wrestling - Boys 6735 9257

Yearbook 8570 9722

Yellow Pages 5960 9743

Yoga 6770 9466

Youth Baseball/Softball 9415

Youth Basketball 1860 9416

Youth Enrichment 9440

Youth Enrichment Camps 9441

Youth Field Hockey 9418

Youth Flag Football 6205 9419

Youth Lacrosse 9420

Youth Senate 8620 9758

Youth Soccer 9421

Youth Sports Camp 1985 9445

Youth Sports Camps 1985 9462

Youth Volleyball 9422

11

L O C A T I O N C O D ES

X X X X X

Location Codes X X X X X

Location Description CIMS Code NWS Code

ACCOUNT CODE STRUCTURES - EXPENDITURES

E lementary Schools

Abbot Elementary School 302 00006

Allen Elementary School 309 01939

Angell Elementary School 311 00099

Ann Arbor Open at Mack 398 00163

Ann Arbor Pre-School 184 08589

Bach Elementary School 343 02303

Bryant Elementary School 360 06336

Burns Park Elementary 315 00455

Carpenter Elementary School 317 00533

Dicken Elementary School 319 00915

Eberwhite Elementary School 328 01064

Haisley Elementary School 332 01534

King Elementary School 335 05760

Lakewood Elementary School 336 08895

Lawton Elementary School 341 02143

Logan Elementary School 342 06697

Mitchell Elementary School 346 02582

Northside Elementary School 347 02766

Pattengill Elementary School 353 02973

Pittsfield Elementary School 359 03060

Preschool & Family Center 184 20184

Thurston Elementary School 366 04182




Wines Elementary School 368 04562

Middle Schools

A2 Open (Middle) 797 20797

Clague Middle School 769 06304

Forsythe Middle School 770 01271

Scarlett Middle School 771 05641

Slauson Middle School 772 03488

Tappan Middle School 774 04131

High Schools

A2 Tech High School 206 08680

Community High School 977 05745

Huron High School 975 05671

Pioneer High School 976 04882

Roberto Clemente 978 06542

Skyline High School 980 09840

Departments

Administration 000 00000

Administration Building 200 20200


All Schools 227 20227

All Schools - High 900 20900

All Schools Elementary 300 20300

All Schools Middle 700 20700




Athletics Administration 110 20110

Balas 201 20201

Bilingual 264 20264

Board of Education 101 20101

Business Operations 154 20154

Capital Planning/Bond 151 20151

Career Awareness/Tech Ed 182 20182

Child Accounting 139 20139

Community Education 120 20120

Compensatory Ed. Admin 183 20183

Curriculum & Instruct 130 20130

Custodial 195 20195

Eberbach Cultural Arts Building 168 20168

Ed Computing/Tech 140 20140

Elementary Curriculum 268 20268

Environmental Services 190 20190

ESY 450 20450

Finance 133 20133

Fixed Charges 155 20155

Food Service 193 20193

Freeman 324 20324

Grounds 239 20239

Hearing Impaired 844 20844




High School Education 145 20145

Homeless Grant

00850

Homeless Grant 850 20850

Human Resources 138 20138

IMC 185 20185

Information Services 108 20108

Information Tech 156 20156

Instruction Administration 158 20158

Instruction Services 131 20131

Maintenance 196 20196

Math 261 20261

Middle School Curriculum 265 20265

Music 262 20262

Operations 126 20126

Partners for Excellence 127 20127

Physical Education 270 20270

Purchasing 152 20152

Rec & Community Ed 167 20167

Research Services 129 20129

Secondary Summer School 299 20299

SISS 180 20180

SISS 188 20188

Staff Development 125 20125




Superintendent 116 20116

Teacher Assistants Special Ed 165 20165

Transportation 197 20197

G rants - Special Education

IDEIA - Asst. Tech. Cons. 410 20410

IDEIA - Data Reviewer 420 20420

IDEIA - In-service 460 20460

IDEIA - Parent Involvement 440 20440

IDEIA - Peer-Peer 143 20143

Non-Public Schools

Ann Arbor Christian 833 20833

Christian Montessori 814 20814

Clonlara School 891 20891

Daycroft Montessori 898 20898

Fr. Gabriel Richard High 883 20883

Hebrew Day School 892 20892

Michigan Islamic Academy 818 20818

Private Non-Public School 817 20817

Rudolph Steiner School 863 20863

St. Francis of Assis 880 20880

St. Paul Lutheran School 890 20890

St. Thomas School 882 20882

11

O T H E R/D EPA R T M E N T C O D ES

X X X X

Other/Department Codes X X X X

Other/Department Description CIMS Code NWS Code


A2 Tech Child Care 171 0171

AV Materials 350 0350

Bilingual Program 215 0215

Board of Education 700 0700

Bond Office 660 0660

Budget Subsidies 615 0615

Business Partnership/VOL 390 0390

Career/Tech Ed 340 0340

Child Accounting 805 0805

Clemente Summer School 210 0210

Communications Department 705 0705

Community Rec. & Ed 810 0810

Community Service Office 900 0900

Curriculum & Instruction 275 0275

Custodial Non-Salary 670 0670

Custodial Salary/Benefits 665 0665

Deputy Superintendent Office 280 0280

Directors Budget - Spec Ed 375 0375

Directors Budget - Spec Ed 376 0376

Discretionary at Risk 206 0206

Elections 730 0730

Elementary Curriculum 220 0220

Elementary Education 295 0295




Elementary Summer School 200 0200

Employee Benefits 600 0600

Employee Relations 560 0560

Environmental Services 680 0680

Finance 625 0625

Fixed Charges 605 0605

Food Service 990 0990

Grant Year 2002 002 2002

Grants - Salaries 914 0914

Hearing Impaired 370 0370

HRS Office 525 0525

HS Education 315 0315

Info Tech/Computer Svcs 630 0630

Instructional Operation 330 0330

Instructional Tech 320 0320

Itinerant Travel 535 0535

Legal Services 550 0550

Literacy Development Program 296 0296

M/S Co-Curricular Coordinator 135 0135

Maintenance - Non Salary 675 0675

Maintenance Salary/Benefits 650 0650

Math 240 0240

MS Co-Curricular 450 0450




MS Literacy 317 0317

MS/HS Curriculum 226 0226

Music/Art 235 0235

Noon Hour Supervisors 830 0830

Operations 610 0610

Other contracted Services 570 0570

Other Fringes 515 0515

Personnel Hourly 530 0530

Physical Education 230 0230

Preschool 335 0335

Purchasing 635 0635

Rec & Ed Athletics 870 0870

Research Office 325 0325

Salaries 620 0620

Science 250 0250



SISS 384 0384

SISS 385 0385

SISS 386 0386

SISS 388 0388

SISS 389 0389

Site Based Improvement 285 0285




Staff Development 270 0270

Stone Adult/Alternate HS 835 0835

Superintendent 710 0710

Supplemental Pay 500 0500

Teacher Assistants 540 0540

Transportation 800 0800

Unassigned 000 0000

Virtual Academy 180 0180

Is this a supply item or equipment? The criteria below may not fully resolve this “confusion”, but at least it will serve as a guide to assist readers in classifying an item as either ‘supply’ or ‘equipment’.

A. Criteria for Supply Items:

A supply item is any material which satisfies one or more of the conditions listed below: 1) It is consumed in use. 2) It loses its original shape or appearance with use. 3) When damaged or some parts are lost, it is more expedient to replace the item

with a new unit rather than repair it. 4) It is inexpensive; it may have the characteristics of equipment yet due to its

small value, it is not advisable to capitalize it. 5) It loses its identity through incorporation into a different or more complex unit

or substance.

B. Criteria for Equipment Items: An equipment item is an item which satisfies all of the following conditions listed below: 1) It retains its original shape with use. 2) It is non-expendable, that is, if it is damaged or parts are lost, it is usually

more cost effective to repair the unit than replace it. 3) It is expensive and due to its value, it is more advisable to capitalize the item. 4) It does not lose its identity through incorporation into a different or more

complex unit or substance.

Supplies & Equipment C riter ia

A C C O UN T C O D E F UN C T I O N D E F INI T I O NS

M A IN C A T E G O R Y Sub-Category Definition

INSTRUCTION 100 Instruction includes the activities dealing directly with the teaching of pupils or the interaction between teacher and pupils. Teaching may be provided for pupils in a school classroom, in another location such as in a home or hospital, and other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. Included here are the activities of classroom aides, teacher assistants, supplies and machines that directly aid in the instructional process. Include the work of group and class sponsors and chaperones at student activities. Include activities associated with instructional field trips. (See page 7)

Basic Program 110

Instructional activities including enrichment designed primarily to prepare pupils for activities as citizens, family members, and workers, as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps. Includes Pre-kindergarten, Elementary, Middle-Junior High, and High School, as further defined below.

Added Needs 120

Instructional Classroom Activities designed for pupils added needs. Include both regular and summer programs.

Adult/ Continuing Education

130

Learning experiences designed to develop knowledge and skills to meet educational objectives of adults. Programs include activities to develop the fundamental tools of learning; develop skills and appreciation for special interest; or to enrich the aesthetic qualities of life.



SUPPORTING SERVICES

200 Supporting Services are those services which provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction and to a lesser degree, community services. Supporting Services exist as adjuncts for the fulfillment of the objectives of instruction. (See pages 8-9)

Pupil 210

Consists of those activities that are designed to assess and improve the well being of pupils and to supplement the teaching process.

Instructional Staff 220

Consists of activities associated with assisting the instructional staff with the content and process of providing learning experiences for pupils.

General Administration

230

Consists of those activates concerned with establishing policy, operating schools and the school system, and providing the essential facilities and services for the staff and pupils. Also included are community relations (district wide activities and programs designed to improve school/community relations).

School Administration

240

Consists of those activities concerned with overall administrative responsibility for a single school

Business Services 250

Activities concerned with purchasing, paying, transporting, exchanging and maintaining goods and services for the school district.

Operations and Maintenance

260

Activities concerned with keeping the physical plant open, clean, and ready for daily use. They include operating the heating, lighting, and ventilation systems, and repairing facilities/equipment. Also included are operating building leases, property and liability insurance, janitorial and ground maintenance costs. May be used in a Capital Projects fund only to the extent allowed by law.



Pupil Transportation Services

270

Activities concerned with the conveyance of pupils to and from school, as provided by state law. It includes trips between home and school or trips to school activities. All other direct costs related to pupil transportation should be included under this function, i.e., physical exams, uniforms, school bus driver licenses, awards, bus monitors, etc. May be used in Capital Projects fund only to the extent allowed by law.

Central 280

Activities other than general administration that support each of the other instructional and supporting service programs.

Other 290

Activities of any supporting service or classification of services, general in nature, which cannot be classified in the preceding service areas.

COMMUNITY SERVICES

300 Community Services consist of those activities that are not directly related to providing education for pupils in a school system. These include services provided by the school system for the community as a whole or some segment of the community, such as community recreation programs, civic activities, public libraries, programs of custody and care of children, and community welfare activities. (See page 9)

Direction 310

Activities concerned with directing and managing community services activities, i.e., community school direction.

Recreation 320

Consists of those activities concerned with providing recreation for the community as a whole, or for some segment of the community. It includes such staff activities as organizing and supervising playgrounds, swimming pools and other recreation programs for the community.

Activities 330

Consists of those activities concerned with providing services to civic affairs organizations. This includes services to parent-teacher association meetings, other parental involvement functions, public forums, lectures, and civil defense planning.



Public Library 340

Pertains to the operation of public libraries by a school system or the provision of library services to the general public through the school library. It includes such activities as budgeting and planning the library's collection in relation to the community and informing the community of public library resources and services.

Custody and Care of Children

350

Pertains to providing programs for the custodial care of children in residential day schools or child care centers which are not part of, or directly related to, the instructional program and where the attendance of the children is not included in the attendance figures for the school system.

Welfare Activities 360

Pertains to providing for the personal needs of individuals who have been designated as needy by an appropriate governmental entity. They include food or other personal needs.

Non-Public School Pupils

370

Services to pupils attending a school established by an agency other than the state, subdivision of the state, or the federal government, which usually is supported primarily by other than public funds. They may consist of such activities as those involved in providing instructional services, attendance and social work services, health services, professional development and transportation services for non-public school pupils.

Other 390

Services provided the community that cannot be classified under the preceding areas of responsibility. An example would be Adult Employment Programs.



Payments to Other Governmental

Agencies, Facilities Acquisition, and Prior

Period Adjustments

400 Payments to other school districts or administrative units and prior period adjustments.

Payments to Other Public Schools (ISDs,

LEAs, or PSAs) Within the State of Michigan

410 Payments to other public schools within the State of Michigan - Sub-Grantee/Flow Through distributions only. All other payments for services, supplies, and materials should be reported in the appropriate function and object code 82xx.

Payments to Other Public Schools

OUTSIDE the State of Michigan

420 These are conduit-type payments to school systems outside the state for services rendered to pupils residing in the paying school district. These payments are generally for tuition and transportation where a governmental unit in one state collects money from a non-operating district and pays it to an operating district in another state. The non-operating district records such payments here.

Payments to State Schools for the Deaf

and Blind

430 Payments to State Schools for the Deaf and Blind

Payments to Other Governmental and Not-For-Profit Entities (Do

not include other public schools which would be

reported in Function 411 or 421). These are

Sub-grantee relationships, not

Vendor relationships.

440 Payments to Other Governmental Entities - Sub-grantee relationships only (non-public schools, community organizations, etc.)

Facilities Acquisition 450 Includes services for site acquisition, site improvement, architecture and engineering, building acquisition and construction, building improvements and other facilities acquisition and construction services that cannot be otherwise classified.

Prior Period Adjustments

490 Includes material transactions and adjustments to prior period revenue accounts (debit amounts).



OTHER FINANCING USES

500-600 A number of outlays of government funds are not properly classified as expenditures, but still require budgetary or accounting control. These include debt service payments and fund modifications.

510 Debt Service - Long Term only

601-659 Fund Modifications (Other Operating Transfers Out)

711 Depreciation Expense - Non-governmental Funds only

ann arbor public schools€¦ · while this handbook focuses mainly on general fund expenditure...

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