USFR Charts of Accounts Part I

Expenditure Coding

Function-Object-Unit

presented byRoger Walter & Cris Cable

December 14, 2010

Questions

FAQs

USFR Chart of Accounts (COA)

• Based on Federal Chart of Accounts

• National Center for Education Statistics (NCES) Handbook

• Our Office, ADE & SFAC

Throughout the Chart

Required codesBOLDED

Optional codesITALICIZED

Account Code FormatExpenditures

Fund Program Function Object Unit

XXX XXX XXXX XXXX XXX

Function Codes

Function-describes the activity for which a service or material is acquired

1000 Instruction

2000 Support Services

3000 Operation of Noninstructional Services

4000 Facilities Acquisition and Construction

5000 Debt Service

6000 Other Financing Uses

Classifying Personnel by Function

JobTitle

Job

Duties

Based on???

Instruction Function 1000

• Activities dealing with direct interaction between teachers and students.

• Includes Cocurricular Activities and School-sponsored Athletics

What’s Included?Expenditure Instruction?

S&B – Teacher

S&B – Athletic Team Coaches

Referees for Athletics

S&B – Athletic Directors

AIA Memberships

S&B – Teachers’ Aides

Internet for Classrooms and Labs

Library Books

S&B = Salaries and Benefits

* Unless their job duties = working directly with students

Yes

Yes

Yes

Yes

Yes

Yes

No*

No (2200)

Support Services—StudentsFunction 2100

Activities designed to assess and improve the students’

well-being and to supplement the teaching process.

Attendance

O/P Therapy Health

Psychological

Guidance

Support Services—StudentsFunction 2100

2110—Attendance & Social work Services

2120—Guidance Services

2130—Health Services

2140—Psychological Services

2150—Speech Pathology & Audiology2160—Occupational/Physical Therapy2190—Other Support Services—Students

Required LevelBOLD Code

Other Support Services—StudentsFunction 2100 (2190)

• Clothing (including non-athletic uniforms)

• Backpacks

• Food and lodging costs for student travel

Support Services—InstructionFunction 2200

Activities designed to assess and improve the

students’ well-being and to supplement the teaching

process.

Instructi

onal

Staff Training

SPED Directors Health

Curriculum Directors

Library/Media

2210—Improvement of Instruction • 2212─Instruction & Curriculum Development

• 2213─Instructional Staff Training

2220—Library/Media Services

2230—Instruction-Related Technology

2260—Academic Student Assessment

2290—Other

Support Services—InstructionFunction 2200

Instruction & Curriculum Development Function 2200 (2212)

Activities that aid teachers in:

• Developing curriculum

• Preparing/using special materials

• Understanding various techniques that stimulate and motivate students

Instructional Staff TrainingFunction 2200 (2213)

Cost associated with:• Providing training for teachers and

classroom aides

• Providing substitute teachers in the classroom (while teachers attend training)

Instruction-Related Technology Function 2200 (2230)

• Cost for Technology services supporting instruction

• Maintaining labs to support the instructional environment.

– NOT primarily dedicated to student-teacher interaction

Student use Labs outside the classroom

• Cost of standardized or placement tests, such as

Academic Student AssessmentFunction 2200 (2260)

AIMS

Terra Nova

Reading Placement

Math

PlacementELL testing

(AZELA)

Let’s review - What’s included?Support Services—Instruction (Function 2200)

Expenditure ?

Teaching Coaches

In-service training costs

Librarian

IT Director

IT support staff working to support student use labs

Placement testing materials

Teachers’ editions of textbooks No (1000)

No (2500)

Yes (2212)Yes (2213)

Yes (2220)

Yes (2230)

Yes (2260)

Support Services—General AdministrationFunction 2300

Activities concerned with establishing and administering policy for operation of the district.

2310 ─Governing Board

2320─Executive Administration

2330 ─Lobbying Bold/Required Code

Optional Codes

Support Services—School Administration

Function 2400Activities concerned with administrative responsibility for a school.

2410—Office of the Principal

2490—Other

Optional Codes

Central ServicesFunction 2500

Activities that support other administrative and

instructional functions.

FiscalServicesHuman

Resources

Planning

Administrative IT

Central ServicesFunction 2500

2510 – Fiscal Services

2520 – Purchasing, Warehouse & Dist.

2540 – Printing, Publishing & Duplicating

2550 – Planning, R&D, & Evaluation

2560 – Public Information

2570 – Personnel (HR)

2580 – Administrative Technology

2590 - Other

Fiscal ServicesFunction 2500 (2510)

A few examples:

• Interest on registered warrants

• Indirect costs charged by the CSS for grants

• Credit card processing fees

Personnel Services Function 2500 (2570)

Examples:

•Recruiting

•Placement and transfers

•Non-instructional personnel training

•Benefit administration

•Personnel file maintenance

Operation & Maintenance of Plant

Function 2600

Keeping the district’s grounds and buildings effectively working, ready for

use, comfortable and safe.

Operation & Maintenance of PlantFunction 2600

2610—Operation of Buildings

2620—Maintenance of Buildings

2630—Care and Upkeep of Grounds

2640—Care and Upkeep of Equipment

2650—Vehicle Operation & Maintenance

2660—Security

2670—Safety

2690—Other

Care and Upkeep of EquipmentFunction 2600 (2640)

• Does not include Vehicles

• Regardless of the function that the equipment serves– However, maintenance of IT

hardware is coded to 2230 or 2580

Vehicle Operation & MaintenanceFunction 2600 (2650)

For District General Purpose Vehicles:

•Fuel

•Preventive Maintenance

•Safety Inspections and emissions testing

NOT for Student Transportation Vehicles (see 2730)

Student Transportation Function 2700

Conveying students to and from school

including trips and school activities

Student Transportation Function 2700

2710—Vehicle Operation

2720—Monitoring Services

2730—Vehicle Servicing and Maintenance

2790—Other

Other Functions• 2900—Other Support Services

• 3100—Food Service Operations

• 3200—Enterprise Operations

• 3300—Community School

• 3400—Bookstore Operations

• 4000—Facilities Acquisition and Construction

• 5000—Debt Service

• 6000—Other Financing Uses

Function 3000 is not detailed enough

Bonds and Capital Leases

Transfers and other 6900 Objects

Object Codes

Object-describes the service or material obtained as the result of

a specific expenditure

Added Guidance Shown with Object Codes

Object Codes

6100 Personal Services-Salaries

6200 Personal Services-Benefits

6300 Purchased Professional & Technical Services

6400 Purchased Property Services

6500 Other Purchased Services

6600 Supplies

6700 Property

6800 Debt Service & Miscellaneous

6900 Other Financing Uses and Other Items

Personal Services—SalariesObjects 6110 and 6150

6110─Certified Salaries• 6111—Administrators

• 6112—Teachers

• 6113—Substitute Teachers

• 6114—Other

6150─Classified Salaries

Personal Serv.—Employee Benefits6210─Employee Insurance

6220─Social Security Contributions

6230─State Retirement Contributions

6240─Tuition Reimbursement

6250─Unemployment Insurance

6260─Workers’ Compensation

6270─Health Benefits

6290─Other Benefits

Employee Benefits

6240─Tuition Reimbursement• Any employee qualifying for payment under

district policy

6290─Other Employee Benefits• Fringe benefits such as automobile or housing

allowances, moving or cell phone expenses, etc.

All employee benefits should be governing

board approved.

Professional & Technical Services Object Code 6300

6310—Official/Administrative Services

6320—Professional—Educational Services

6330—Other Professional Services

6340—Technical Services

6350—Audit Services

6360—Employee Training and Professional Dev.

Employee Training and Professional Development ServicesObject 6300 (6360)

• Both instructional and non-instructional employees

(unlike function classification which is split)

• Payments to vendors to conduct training sessions

• Conference registration fees

Used with Functions 2213 and 2570

Purchased Property Services Object Code 6400

6410—Utilitiy Services

6411—Water/Sewage

6420—Cleaning Services

6421—Disposal Services

6430—Repair & Maintenance Services

6440—Rentals

6450—Construction Services

6490—Other Purchased Property Services

Other Purchased Services— Transportation

Student Transportation Purchased From:

6511─Other Arizona Districts

6512─Out-of-State Districts

6519─Other Sources

Used ONLY with Function 2700

Other Purchased Services—Communications 6530

6531─Telephone

• Telephone, voice communication, voicemail• Data communication for computer-based

communications, networking, and internet• Video communications services

Usually used with function 2610

(Used with function 1000 or 2230 if supporting instruction)

Tuition(6560…)

6561—Paid to Other Arizona Districts

6562—Paid to out-of-State Districts

6563—Paid to Private Schools

6564—Paid to Educational Services Agencies/Coops/IGAs

6565—Debt service

6569—Other AZ School for the Deaf & Blind

Travel 6580

Lodging & Meals

Mileage Reimbursement

Conference Registration

Employees, GB Members & OthersTraveling on District Business

Miscellaneous Purchased ServicesObject 6590

6590—Miscellaneous Purchased Services

– Payments to district-sponsored charter schools

Services Purchased from:

6591—Other Arizona Districts

– Payments to JTED member districts

6592— Out-of-State Districts

Used with Functions 1000, 2230 & 2580

SuppliesObjects 6610 & 6650

6610—General Supplies

•Consumable items used or held for resale

6650—Supplies—Technology Related

•IT cables, monitor stands, cds for data storage, etc.

Object Codes6630—Food

6631—USDA Commodities (Excluding Freight)]

6632—USDA Commodities Freight

6633—Other Food

•Other food NOT USDA commodities

•Processing charges for USDA commodities

Books, Periodicals & Instructional Aids

6641—Library books

6642—Textbooks

6643—Instructional Aids

6644—Other Books, Periodicals & Media

Property

6710—Land and Existing Land Improvements

6720—Buildings

6731—Furniture and Equipment

6734—Vehicles

6737—Technology-Related Hardware & Software

6740—Depreciation

6750—Capital Asset Impairments

6730 Equipment?

Not Detailed Enough

Only for Proprietary

Funds

6737—Technology-Related Hardware & Software

• Technology-related equipment and non-instructional software

• Network equipment, servers, PCs, printers, other peripherals, and devices

Used with functions 1000—4000

Debt Service and Miscellaneous 6800…

6810─Dues and Fees

• Payments for Memberships in Professional Organizations

AASBO Membership

AIA Membership

ASBA Membership

6830─Redemption of Principal

– 6831—Bonds

– 6832—Other

6840—Interest

6850—Other Interest

Debt Service and Miscellaneous 6800…

Used ONLY with function 5000

6890─Miscellaneous Expenditures

• Students’ food and hotel costs associated with student travel

• Student entrance fees paid by the district

Debt Service and Miscellaneous 6800…

Other Financing Uses & Other Items

6910—Indirect Costs

6930—Fund Transfers-Out

6940—Payments to Escrow Agents

6950—Special Items

6960—Extraordinary Items

Unit Codes (Required)

Unit-segregates expenditures by instructional level and school

•Elementary – 100

•High School – 200

•Charter Elementary School – 300

•Charter High School – 400

•District-wide – 500

Questions

asd@azauditor.gov

(602) 553-0333