425

1 30011 0010 1010 1101 0001 0100 1011

School Finance CodingFor Beginners

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Account Code Structure

XXX-xx-xxxx-xx-xxx-x-xx-xxx

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Account Code Structure

xxx-XX-xxxx-xx-xxx-x-xx-xxx

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-xx-XXXX-xx-xxx-x-xx-xxx

425

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-xx-xxxx-XX-xxx-x-xx-xxx

425

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-xx-xxxx-xx-XXX-x-xx-xxx

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-xx-xxxx-xx-xxx-X-xx-xxx

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-xx-xxxx-xx-xxx-x-XX-xxx

425

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0011 0010 1010 1101 0001 0100 1011

425

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

XXX-xx-xxxx-xx-xxx-x-xx-xxx

425

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-XX-xxxx-xx-xxx-x-xx-xxx

425

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-xx-XXXX-xx-xxx-x-xx-xxx

425

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-xx-xxxx-xx-XXX-x-xx-xxx

425

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-xx-xxxx-xx-xxx-X-xx-xxx

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0011 0010 1010 1101 0001 0100 1011

Account Code Structure

xxx-xx-xxxx-xx-xxx-x-XX-xxx

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0011 0010 1010 1101 0001 0100 1011

Fund Code

XXX-xx-xxxx-xx-xxx-x-xx-xxx• Fund is a self-balancing set of

accounts• Each fund has a distinct

purpose established by state or federal government

425

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0011 0010 1010 1101 0001 0100 1011

Governmental Fund Types

• General• Special Revenue• Capital Projects• Debt Service

425

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0011 0010 1010 1101 0001 0100 1011

Proprietary Fund Types

• Enterprise• Internal Service Fund

425

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Fiduciary Fund Types

• Trust Funds• Pension Funds• Agency Funds

425

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0011 0010 1010 1101 0001 0100 1011

General Capital Assets and Long Term Debt

• General Capital Assets • Long Term Debt

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Budget Requirements

• Funds required to be adopted by the Board–General Fund–Food Service–Debt Service

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Budget Amendments

• Board approved budget amendments are required before exceeding the fund and function level in the–General Fund–Food Service Fund–Debt Service Fund

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Budget Amendment Timeline

• All budget amendments must be approved by the Board by August 31

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General Fund 199

• Used to account for funds designated by the local Board. Includes:– Tax Revenues– Foundation Funds– Any funds not requiring separate accounting

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0011 0010 1010 1101 0001 0100 1011

Special Revenue Funds• Used to account for proceeds of specific

revenue sources that are legally restricted for specified purposes.– Most common special revenue funds

• 211 Title 1, Part A• 240 National School Breakfast and Lunch• 270 Small Rural Schools

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Special Revenue Funds

• Watch for project periods which are different from the fiscal year– i.e., July 1 – September 30

• Refer to program guidelines for allowable expenditures and budget amendment requirements

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0011 0010 1010 1101 0001 0100 1011

Debt Service Funds - 599

• Used for general long-term debt for which a tax has been dedicated (voter approved)

• Also includes State Revenue for – Existing Debt Allotment– Instructional Facilities Allotment

• Separate bank account is required

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0011 0010 1010 1101 0001 0100 1011

Capital Projects Fund 600 Series

• Must be used to account, on a project basis, for projects financed from the proceeds of a bond issue.

• If district has multiple capital projects, it is recommended that each project be recorded in a separate fund (use 616 through 698)

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0011 0010 1010 1101 0001 0100 1011

Proprietary Funds Types 700 Series

• Used to account for activities where net income and capital maintenance are measured.

• Two types:–Enterprise Funds 701-749-Primary intent is to

realize a profit– Internal Service Funds-751-799-services

provided by one organizational unit to other units of the district• Most common example – 755 Workers

Comp

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0011 0010 1010 1101 0001 0100 1011

Fiduciary Fund Types Series 800

• Used to account for assets held by district as an agent for individuals, private organizations and governmental units in a trustee capacity– Example – Scholarship funds, student activity

funds

425

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0011 0010 1010 1101 0001 0100 1011

General Capital Assets 901

• Used to account for general capital assets in accordance with GASB 34 guidelines

• Example - A major renovation of a building coded to 199-81-6629-00-999-399 would also be coded as a capital asset in 901-00-1520 Buildings

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Function Codes

• Represents an operational area• Groups related activities

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Function – Major Areas• 10 Instruction• 20 Instructional & School Leadership• 30 Support Services• 40 Administrative Support Services• 50 Support Services –Non-student based• 60 Ancillary Services• 70 Debt Service• 80 Capital Outlay• 90 Intergovernmental Charges

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0011 0010 1010 1101 0001 0100 1011

xxx-11-xxxx-xx-xxx-x-xx-xxx Function 11

• Instruction - Direct interaction between teachers and students– Teacher and Aide Salaries– New - Sub Salaries (including subs for

teachers attending staff development)– Graduation expenses– Testing materials used in classroom

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0011 0010 1010 1101 0001 0100 1011

xxx-11-xxxx-xx-xxx-x-xx-xxx Function 11

– Repairs to instructional equipment– Band instruments– Instructional networks– Tests administered by teachers (not

standardized tests)– Driver’s education expenditures– Field trips

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0011 0010 1010 1101 0001 0100 1011

xxx-12-xxxx-xx-xxx-x-xx-xxxFunction 12

• Instructional Resources and Media– Resource centers– Library– Sub for librarian

425

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0011 0010 1010 1101 0001 0100 1011

xxx-13-xxxx-xx-xxx-x-xx-xxx Function 13

• Curriculum & Instr. Staff Development– Staff Development Costs– Curriculum coordinator/department heads– NOTE: Subs for teachers attending training

are no longer coded to Fct. 13 (Use Fct. 11)

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xxx-21-xxxx-xx-xxx-x-xx-xxx Function 21

• Instructional Leadership– Instructional Supervisors–Special Program Coordinators or

Directors

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xxx-23-xxxx-xx-xxx-x-xx-xxx Function 23

• School Leadership– Principal salaries– Teacher appraisal expenditures– Attendance accounting staff

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xxx-31-xxxx-xx-xxx-x-xx-xxx Function 31

• Guidance, Counseling & Evaluation– Counselors– Diagnosticians– Testing (standardized tests)

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xxx-32-xxxx-xx-xxx-x-xx-xxx Function 32

• Social Work Services– Truant/attendance officers– Social Workers

425

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0011 0010 1010 1101 0001 0100 1011

xxx-33-xxxx-xx-xxx-x-xx-xxx Function 33

• Health Services– Nurse– Medical Services for students

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0011 0010 1010 1101 0001 0100 1011

xxx-34-xxxx-xx-xxx-x-xx-xxx Function 34

• Student Transportation– Expenditures for transportation – regular

bus routes– Bus Purchase

• Note – if lease purchase – full purchase price is recorded in function 34 offset by 7913 Lease Purchase Proceeds. Payments on lease purchase are recorded in function 71

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Transportation reallocation

• At end of fiscal year, an entry is made to credit function 34 and debit other applicable functions (usually 11 and 36) for cost of field trips and extra-curricular trips

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xxx-35-xxxx-xx-xxx-x-xx-xxx Function 35

• Food Services– Cost of food, labor– Commodities (offset with revenue code)

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0011 0010 1010 1101 0001 0100 1011

xxx-36-xxxx-xx-xxx-x-xx-xxx Function 36

• Co-Curricular/Extracurricular– Coaching salary supplements– Officials– Band– FFA– UIL expenditures– Items for resale in activity fund

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xxx-41-xxxx-xx-xxx-x-xx-xxx Function 41

• General Administration– Superintendent salary– Business office– Board – Legal – Audit

425

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xxx-51-xxxx-xx-xxx-x-xx-xxx Function 51

• Plant maintenance and operation– Property insurance– Utilities– Upkeep of building and grounds

425

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xxx-52-xxxx-xx-xxx-x-xx-xxx Function 52

• Security and monitoring– Security guards– Crossing guards– Drug dogs

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xxx-53-xxxx-xx-xxx-x-xx-xxx Function 53

• Data Processing– Network managers (non-instr. Networks)– Computers/networks used for multiple

functions

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xxx-61-xxxx-xx-xxx-x-xx-xxx Function 61

• Community Services– Parenting programs– After school day care– Community recreation services, such as

school swimming pool, library (for public use)

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xxx-62-xxxx-xx-xxx-x-xx-xxx Function 62 – ESC only

• School District Administrative Support– ESC services to districts

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0011 0010 1010 1101 0001 0100 1011

xxx-71-xxxx-xx-xxx-x-xx-xxx Function 71

• Debt Service– Bond principal and interest– Capital lease principal and interest

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xxx-81-xxxx-xx-xxx-x-xx-xxx Function 81

• Facilities Acquisition and Construction– Acquiring, equipping, making additions to

real property– Major improvement to sites– Initial installation of service systems

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xxx-91-xxxx-xx-xxx-x-xx-xxx Function 91

• Contracted Instructional Services Between Public Schools– Purchase of WADA– Chapter 41 Tech. Consortium costs

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xxx-92-xxxx-xx-xxx-x-xx-xxx Function 92

• Incremental Costs associated with Chapter 41, Purchase or Sale of WADA– Legal fees incurred to purchase WADA

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xxx-93-xxxx-xx-xxx-x-xx-xxx Function 93

• Payments – Shared Service Arrangements– To Fiscal Agent– To Member District

NOTE: This function is not used for contracted services between districts, which are not a shared service arrangement

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xxx-95-xxxx-xx-xxx-x-xx-xxx Function 95

• Payments to JJAEP– Applies only to Wichita County in Region 9

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0011 0010 1010 1101 0001 0100 1011

xxx-97-xxxx-xx-xxx-x-xx-xxx Function 97

• Payments to Tax Increment Fund– Refer to Chapter 311, Tax Code

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0011 0010 1010 1101 0001 0100 1011

xxx-99-xxxx-xx-xxx-x-xx-xxx Function 99

• Other Intergovernmental Charges– Salaries or tuition for instructional services

from another district for grade levels not provided by sending district

– County appraisal costs for appraisal of property (collection costs are fct. 41)

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Practice Question

Third grade teacher salaryA) Function 36

B) Function 51

C) Function 11

D) Function 13

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Practice Question

Janitor supplies for business office

A) Function 41

B) Function 51

C) Function 81

D) Function 11

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Practice Question

New air conditioners for the gym

A) Function 51

B) Function 81

C) Function 36

D) Function 52

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xxx-xx-XXXX-xx-xxx-x-xx-xxx

Object Code

4 Digit CodesSixth through ninth digits in the code structureDefine the type of transaction

Balance Sheet Accounts Revenue/Expenditure Accounts

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0011 0010 1010 1101 0001 0100 1011• Assets (1XXX) • Liabilities (2XXX) • Fund Equity (3XXX)• Clearing Accounts (4XXX)• Revenue/Income (5XXX) • Expenditures/Expenses (6XXX) • Other Resources/Non-Operating

Revenues/Residual Equity Transfers In (7XXX)• Other Uses/Non-Operating Expenses/Residual

Equity Transfers Out (8XXX)

Types of Object Codes

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Asset Object Codes Probable future economic benefits obtained or controlled by a

particular entity as a result of past transactions or events.

Always begin with the digit “1”

Assets are recorded as debits in three categories:

(1)Current Assets(2)Capital Assets(3)Restricted Assets

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Asset Object Codes

1100 Cash and Cash Equivalents1200 Receivables1300 Inventories1400 Other Current Assets1500 Land, Buildings and Equipment1800 Restricted Assets1900 Other Assets

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0011 0010 1010 1101 0001 0100 1011

Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.

Always begin with a “2”Liabilities are recorded as credits in two broad

categories: (1) current liabilities, and (2) long-term debts

Liabilities

425

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0011 0010 1010 1101 0001 0100 1011

Liability Object Codes

2100 Accounts Payable2200 Accrued Expenditures/Expenses

2300 Deferred Revenue

2400 Payable from Restricted Assets

2500 Bonds & Loans Payable-Long-Term

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0011 0010 1010 1101 0001 0100 1011

Liability Object Codes2100-Current Payables

2110 Accounts Payable

2120 Bonds and Loans Payable

2130 Capital Leases Payable-Current Year

2140 Interest Payable

2150 Payroll Deductions and Withholdings

2160 Accrued Wages Payable

2170 Due to Other Funds

2180 Due to Other Governments

2190 Due to Student Groups

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0011 0010 1010 1101 0001 0100 1011

2150-Payroll Deductions/Withholdings

• These accounts are credited (increased) when the net payroll check is issued to an employee.

• These accounts are debited (decreased/cleared) when cash is credited to pay the vendor such as TRS, IRS, Blue Cross etc.

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Payroll Deductions and Withholdings

• 2151 - Federal Income Taxes• 2152 - FICA and Medicare Taxes• 2153 - Group Health and Life Insurance• 2154 - Credit Union• 2155 - Teacher Retirement• 2159 - Other

425

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0011 0010 1010 1101 0001 0100 1011Always begin with a “3”

3000 FUND BALANCE/NET ASSETS

Fund Balances and Net Assets are recorded as credits to eight categories after the implementation of GASB 54:

(1) Invested in Capital Assets, Net of Related Debt 3200

(2) Restricted Net Assets 3800

(3) Unrestricted Net Assets 3900

(4) Nonspendable Fund Balance 3400

(5) Restricted Fund Balance 3450, 3460, 3470, 3480, 3490

(6) Committed Fund Balance 3500

(7) Assigned Fund Balance 3550, 3560, 3570, 3580, 3590

(8) Unassigned Fund Balance 3600

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0011 0010 1010 1101 0001 0100 1011These codes are distinguished from other types of codes as they always begin with the digit “4”.

4300 Encumbrance Reserves

4310-Reserve for Encumbrances-Locally Defined

4000 Clearing Accounts

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0011 0010 1010 1101 0001 0100 1011

Revenue Object Codes

5700 Revenue from local and intermediate sources

5800 Revenue from state programs

5900 Revenue from federal programs

An increase in a school district’s current financial resources.

Always begins with a “5”

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5700-Revenue from Local and Intermediate Sources

5710 Local Real and Personal Property Taxes

5720 Local Revenue-Services Rendered to Other School Districts

5730 Tuition and Fees

5740 Other Revenues from Local Sources

5750 Revenue from Co-Curricular, Enterprising Services or Activities

5760 Revenue from Intermediate Sources

425

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0011 0010 1010 1101 0001 0100 1011

5710-Local Real and Personal Property Taxes

5711 Taxes, Current Year Levy

5712 Taxes, Prior Year

5719 Penalties, Interest & Other Tax Revenues

5720-Local Revenue Realized as a Result of Services Rendered to Other School District

5721 Local Revenue from Sale of WADA to Other School Districts

5722 Shared Service Arrangements-Local Revenue from Member Districts

5723 Shared Service Arrangements-Local Revenue from Fiscal Agent

5729 Local Revenue Realized as a Result of Services Rendered to Other School District

425

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0011 0010 1010 1101 0001 0100 1011

5730-Tuition and Fees

5739 Tuition & Fees from Local Sources

5740-Other Revenues from Local Sources

5741 Earnings from Permanent Funds & Endowments

5742 Earnings from Temporary Deposits & Investments

5743 Rent

5744 Revenue from Foundations, Other Non-Profit Organizations, Gifts & Bequests

5745 Insurance Recovery

5746 Property Taxes Collected for Tax Increment Fund

5749 Other Revenue from Local Sources

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5750-Revenues from Co-Curricular, Enterprising Services or Activities

5751 Food Service Activity

5752 Athletic Activity

5753 Extracurricular Activities Other than Athletics

5754 Interfund Service Provided & Used Interfund Transactions

5755 Enterprising Services Revenue

5759 Co-Curricular, Enterprising Services or Activities

5760-Revenues from Intermediate Sources5769 Miscellaneous Revenues from Intermediate Sources

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0011 0010 1010 1101 0001 0100 1011

5810-Per Capita & Foundation School Program Act

5811 Per Capita Apportionment

5812 Foundation School Program Act Entitlements

5813 Foundation School Program Act Incentive Aid

5819 Other Foundation School Program Act Revenues

5800-State Program Revenue

5810 Per Capita & Foundation School Program

5820 State Program Revenue Distributed by TEA

5830 State Revenues from State of Texas Government Agencies (Other than TEA)

5840 Shared Services Arrangements-State Revenue

425

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0011 0010 1010 1101 0001 0100 1011

5840-Shared Services Arrangements-State Revenue

5841 SSA-State Revenue from Member Districts

5842 SSA-State Revenue from Fiscal Agent

5849 SSA-State Revenues

5830-State Revenue from State of Texas Gov’t Agencies (Other then TEA)

5831 Teacher Retirement/TRS Care-On-Behalf Payments

5839 State Revenue from State of Texas Gov’t Agencies (Other then TEA)

5820-State Program Revenues Distributed by TEA

5829 State Program Revenues Distributed by TEA

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0011 0010 1010 1101 0001 0100 1011

5920-Federal Revenue Distributed by TEA

5921 School Breakfast Program

5922 National School Lunch Program

5923 USDA Commodities

5929 Federal Revenue Distributed by TEA

5900-Federal Program Revenues5910 Fed Rev Distributed Through Gov’t Entities Other than

State or Fed Agencies

5920 Federal Revenues Distributed by TEA

5930 Fed Rev Distributed by Other State of Texas Government Agencies (Other than TEA)

5940 Federal Rev Distributed Directly from the Federal Gov’t

5950 Shared Services Arrangements-Federal Revenues

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0011 0010 1010 1101 0001 0100 10116000-Expenditure Codes**Always begin with a 6**

6100 Payroll Costs

6200 Professional & Contracted Services

6300 Supplies & Materials

6400 Other Operating Expenses

6500 Debt Service

6600 Capital Outlay-Land, Buildings & Equipment

Expenditures

425

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0011 0010 1010 1101 0001 0100 1011

6100 Payroll Costs 6110 Teachers &

Other Professional Personnel-6112 Salaries or Wages for Substitute Teachers

-6119 Salaries for Teachers & Other Professional Personnel

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0011 0010 1010 1101 0001 0100 1011

6100 Payroll Costs 6120 Support Personnel

-6121 Extra Duty Pay/Overtime-Support Personnel

-6129 Salaries for Support Personnel

-6122 Substitutes for Support Personnel

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0011 0010 1010 1101 0001 0100 1011

6100 Payroll Costs 6130 Employee Allowances

-6131 Contract Buyout

-6139 Employee Allowances

425

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0011 0010 1010 1101 0001 0100 10116141 Employer Portion Social Security/Medicare6142 Group Health/Life Insurance

6143 Workers’ Compensation

6144 Teacher Retirement/TRS Care- On-Behalf

6145 Unemployment Compensation

6146 Teacher Retirement/TRS Care

6149 Employee Benefits

6140-Employee Benefits

Amounts paid by the school district to provide benefits to employees.

This does not include amounts deducted from employee wages

425

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0011 0010 1010 1101 0001 0100 1011

6200Professional & Contracted Services

6210-Professional Services 6211 Legal Services ---all expenses coded to 6211 are to be coded to Function 41

6212 Audit Services 6213 Tax Appraisal & Collections 6214 Lobbying 6219 Professional Services---required to be licensed or registered with the state---independent contractor that offers its services to the public---paid on a fee basis---services considered temporary or short-term in nature

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0011 0010 1010 1101 0001 0100 1011

6200Professional & Contracted Services6220-Tuition & Transfer Payments6221 Staff Tuition & Related Fees-Higher Education6222 Student Tuition-Public Schools6223 Student Tuition-Other Than Public Schools6224 Student Attendance Credits

6230-Education Service Centers6239 Education Service Centers

6240-Contracted Maintenance & Repair Services6249 Contracted Maintenance & Repair

• Office equipment • District-owned telephone systems • Furniture • Computers • Fax machines • Copiers • Software upgrades • Maintenance agreement fees • Buildings and grounds (janitorial/landscaping, etc.)• Other equipment when the repairs are provided by an outside individual or firm

425

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0011 0010 1010 1101 0001 0100 1011

6200Professional & Contracted Services

6250-Utilities6259 Utilities --all expenditures coded to Functions 51 or 81

• Water, wastewater treatment, and sanitation (garbage disposal)

• Telephone services and telecommunication charges for cellular telephones, pagers, modem line charges, facsimile charges, etc.

• Electricity

• Natural gas, propane, coal and any other fuel used for the heating and cooling of buildings

425

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0011 0010 1010 1101 0001 0100 1011

6200Professional & Contracted Services6260-Rentals-Operating Leases6269 Rentals-Operating Leases• Furniture • Computers • Vehicles, etc.

6290-Miscellaneous Contracted Services6291 Consulting Services6299 Miscellaneous Contracted Services

425

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0011 0010 1010 1101 0001 0100 1011

6300-Supplies and Materials6310-Supplies & Materials for Maintenance & Operations6311 Gasoline & Other Fuels for Vehicles (including Buses)6319 Supplies for Maintenance and/or Operations

• Janitorial or custodian supplies • Building maintenance supplies for minor repairs and upkeep by maintenance staff • Supplies for upkeep of furniture and equipment

6320-Textbooks & Other Reading Materials6321 Textbooks6329 Reading Materials

• Placed in classrooms, offices or libraries• Print & Electronic Format

6330-Testing Materials6339 Testing Materials

• Test Booklets • Study Materials

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0011 0010 1010 1101 0001 0100 1011

6300-Supplies and Materials6340-Food Service & Other Resale Items6341 Food6342 Non-Food -such as napkins, straws, trays, etc….6343 Items for Sale -Soft Drinks -Other food sold through vending machines6344 USDA Commodities6349 Food Service Supplies -supplies not defined above

6390-Supplies & Materials-General6399 General Supplies

• Costs < $5,000/per unit• Consumable Supplies• Workbooks• Software

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0011 0010 1010 1101 0001 0100 1011

6400-Other Operating Costs6410-Travel, Subsistence & Stipends6411 Travel & Subsistence-Employee Only -Includes cost of any registration fees associated with attending conferences, in- service, etc.6412 Travel & Subsistence-Students6413 Stipends-Non-Employees6419 Travel & Subsistence-Non-Employees

6420-Insurance & Bonding Costs6429 Insurance & Bonding Costs 6430-Election Costs6429 Insurance & Bonding Costs -Election Officials -Legal Notices

425

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6400-Other Operating Costs6440-Depreciation Expense of Proprietary & Nonexpendable Trust Funds6449 Depreciation Expense

6490-Miscellaneous Operating Costs6492 Payments to Fiscal Agents of Shared Service Arrangements6493 Payments to Member District of Shared Service Arrangements6494 Reclassified Transportation Expenditures/Expenses -Expenses from various expenditure object codes for salaries, fuel, etc., in Function 34 (Transportation), should be reclassified to this expenditure code with the appropriate function code.

-Examples: Field Trips (Function 11) Co-Curricular/Extra-Curricular Activities (Function 36)

-Credit function 34, Debit appropriate function6495 Dues -TASA, TASB, TASP, etc..6499 Miscellaneous Operating Costs -Awards, Graduation Expenses, Food/Refreshments, etc.

425

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0011 0010 1010 1101 0001 0100 1011

6500-Debt Service

• 6510 - Debt Principal• 6520 - Interest Expenditures

***These object codes must be used ONLY with Function 71***

425

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0011 0010 1010 1101 0001 0100 1011

6600-Capital Outlay

• 6610 - Land Purchase and Equipment• 6620 - Building Purchases, Construction or

Improvements• 6630 - Furniture and Equipment• 6640 - Capital Assets-District Defined• 6650 - Capital Assets Under Capital Leases• 6660 - Library Books and Media

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Practice Question

Electricity Bill

A) Expenditure Object 6319

B) Expenditure Object 6321

C) Expenditure Object 6329

D) Expenditure Object 6259

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Practice Question

Napkins and straws for the cafeteria

A) Expenditure Object 6119

B) Expenditure Object 6399

C) Expenditure Object 6499

D) Expenditure Object 6342

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Just for Practice

The code that most reflects earning from a certificate of deposit is:

A) 5812

B) 5742

C) 5811

D) 5929

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Object Codes at a Glance

Object Code Debit CreditAssets (1xxx) Increase DecreaseLiabilities (2xxx) Decrease IncreaseFund Equity (3xxx) Decrease IncreaseClearing Accounts (4xxx) Decrease IncreaseRevenues (5xxx) Decrease IncreaseExpenditures (6xxx) Increase DecreaseOther Sources (7xxx) Decrease IncreaseOther Uses (8xxx) Increase Decrease

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xxx-xx-xxxx-XX-xxx-x-xx-xxx

Local Option Codes 1 & 2

A school district may use the optional codes 1 & 2 if there is a need to account for information not otherwise provided in the mandatory chart of accounts.

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Organization Codexxx-xx-xxxx-xx-XXX-x-xx-xxx

A mandatory 3 digit code identifying the organization.

An organization is not necessarily a physical location; it is the activity that defines the organization.

The different campuses (Elementary, Middle School, High School) are examples of organization codes, and

are specified for each school district in the Texas School Directory.

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Types of Organizational Units

• Campus Organization Codes (001-698)

001-040 High School Campuses

041-100 Junior High/Middle School Campuses

101-698 Elementary Campuses

• Summer School Organization (699)

Administrative personnel (principals, asst. principals, etc.) classified in Function 23 are to be charged to the appropriate campus number, 001-699.

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Types of Organizational UnitsAdministrative Organization Codes (701-751)

Use these organization codes for all expenditures related to general administration (function 41). Organization units 701-749 are to be used in Function 41 only. Organization unit 750 is to be used only in Functions 41 and 53(for those data processing costs that are related to the business functions of the school district).

701 – all expenditures for Superintendent’s Office702 – all expenditures for the School Board703 – all expenditures related to the cost of levying and collecting

taxes750 – all expenditures related to the Business Office, Personnel, Payroll, Human Resources, and Purchasing.751 – used for Fiscal Agent expenditures in a Shared Service

Arrangement

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Types of Organizational Units

• Locally Defined Organization Units (800-997)

• Undistributed Organization Unit (999)Use this organization code for any undistributed costs--costs that are not associated with a particular campus or summer school or administrative unit, but are district-wide instead.

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Practice Questions

Organization Code 001 is used for a(n)

A) Elementary School

B) Middle School

C) High School

D) Summer School

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Practice Questions

Expenses to the business office should be coded to organization code:

A) 001

B) 041

C) 699

D) 750

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Practice Questions

The following supplies expenditure is coded to which organization?

199-11-6399-00-101-911000

A) Elementary School

B) Middle School

C) High School

D) Summer School

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Account Code Structure

xxx-xx-xxxx-xx-xxx-X-xx-xxx

Code Description2 2011-20123 2012-20134 2013-20145 2014-2015

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Program Intent Code

xxx-xx-xxxx-xx-xxx-x-XX-xxx

These codes are used to account for the cost of instruction and other services that are directed toward a particular NEED of a specific set of students. The INTENT, not the demographic

makeup of the students served.

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Program Intent Codes Chart11 Basic Skills—Regular Instruction21 Gifted & Talented22 Career & Technology23 Special Ed24 Accelerated Education25 Bilingual Education and Special Language

Programs26 Nondisciplinary Alternative Education Programs - AEP28 Disciplinary Alternative Education Program - DAEP29 Disciplinary Althernative Education Program – DAEP State

Comp Ed Supplemental30 Title I, Part A School wide State Comp Ed w/50% or more Educationally Disadvantaged Students31 High School Allotment32 Pre-Kindergarten91 Athletics and Related Activities99 Undistributed

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xxx-xx-xxxx-xx-xxx-x-11-xxx

PIC 11

Basic

Instruction

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xxx-xx-xxxx-xx-xxx-x-21-xxx

PIC 21

Gifted and Talented

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xxx-xx-xxxx-xx-xxx-x-22-xxx

PIC 22 Career and Technology

AGFCCLA

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xxx-xx-xxxx-xx-xxx-x-23-xxx

PIC 23Special

Education

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xxx-xx-xxxx-xx-xxx-x-24-xxxCosts incurred to use instructional strategies

to provide services in addition to those provided at the basic level of instruction. (The purpose is to increase the amount of instructional time and quality for students in at-risk situations.)

PIC 24Accelerated Education

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xxx-xx-xxxx-xx-xxx-x-26-xxxNondisciplinary Alternative Education

Programs - AEP Services

• All costs incurred services to students who are separated from the regular classroom to a nondisciplinary alternative education program and are at risk of dropping out of school. Services must be described in the campus improvement plan.

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xxx-xx-xxxx-xx-xxx-x-28-xxxDisciplinary Alternative Education

Program – DAEP Basic

• All costs incurred to provide the base line program (nonsupplemental) services to students who are separated from the regular classroom to a disciplinary alternative education program.

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xxx-xx-xxxx-xx-xxx-x-29-xxxDisciplinary Alternative Education

Program – DAEP State Compensatory Education Supplemental Costs

• The supplemental costs incurred to provide services to students who are separated from the regular classroom to a disciplinary alternative education program. These costs are supplemental costs in relation to standards for base level education resource allocations and must be described in the campus improvement plan.

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xxx-xx-xxxx-xx-xxx-x-30-xxxSimilar to program intent code 24, in that it is state compensatory ed money that is to be targeted towards at-risk students. You use code 30 instead of 24 if it is Title I, Part A school wide campus with at least 40% educationally disadvantaged students.

PIC 30

State compensatory

Education

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xxx-xx-xxxx-xx-xxx-x-31-xxx

• Prepare high school students for college• Encourage students to take advanced course

work• Increase rigor of academic course work

PIC 31

High School Allotment

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xxx-xx-xxxx-xx-xxx-x-32-xxx

PIC 32Pre-

Kindergarten

New!

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xxx-xx-xxxx-xx-xxx-x-91-xxxxxx-xx-xxxx-xx-xxx-x-99-xxx

PIC 91 is for athletic expenditures. This includes both the costs of the supplies and fees of the students involved in these sports, as well as the expense of the coach, travel, meals, etc.

PIC 99 is for all expenditures that are not specifically distributed to the above program intent codes. Program intent code 99 may be used when recording substitute teachers and on-behalf teacher retirement payments in all function codes, as well as the costs associated with band, UIL, and other student organizations.

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Program Expenditure Percentages

• PIC 23 Special Education - Spend 52%

• PIC 22 Career and Technology - Spend 58%

• PIC 21 Gifted and Talented - Spend 55%

• PIC 24(30) Comp Ed - Spend 52%

• PIC 25 Bilingual Education - Spend 52%

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Summary of Finance

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Practice Questions

What program intent code would be used for the purchase of new basketball uniforms?

A) PIC 11

B) PIC 21

C) PIC 91

D) PIC 99

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Practice Questions

What program intent code would be used for buying the supplies for an ag class?

A) PIC 11

B) PIC 22

C) PIC 23

D) PIC 24

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Practice Questions

What program intent code would be used for the salary and benefits for an advanced course teacher?

A) PIC 25B) PIC 22C) PIC 23D) PIC 31

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Practice Questions

What program intent code would be used for the salary and benefits for a special ed aide?

A) PIC 11B) PIC 22C) PIC 23D) PIC 24

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Call if you have questions

• Nancy Holcombe• Darla McClure• Misti Robinson