School Finance Coding
For Beginners
0011 0010 1010 1101 0001 0100 1011
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
XXX-xx-xxxx-xx-xxx-x-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-XX-xxxx-xx-xxx-x-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-XXXX-xx-xxx-x-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-XX-xxx-x-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-xx-XXX-x-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-xx-xxx-X-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-xx-xxx-x-XX-xxx
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0011 0010 1010 1101 0001 0100 1011
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2
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
XXX-xx-xxxx-xx-xxx-x-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-XX-xxxx-xx-xxx-x-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-XXXX-xx-xxx-x-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-xx-XXX-x-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-xx-xxx-X-xx-xxx
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Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-xx-xxx-x-XX-xxx
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Fund Code
0011 0010 1010 1101 0001 0100 1011
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
1
2
4
Governmental Fund Types
0011 0010 1010 1101 0001 0100 1011
•
•
•
•
General
Special Revenue
Capital Projects
Debt Service
1
2
4
Proprietary Fund Types
0011 0010 1010 1101 0001 0100 1011
• Enterprise
• Internal Service Fund
1
2
4
Fiduciary Fund Types
0011 0010 1010 1101 0001 0100 1011
• Trust Funds
• Pension Funds
• Agency Funds
1
2
4
General Capital Assets and Long
Term Debt
0011 0010 1010 1101 0001 0100 1011
• General Capital Assets
• Long Term Debt
1
2
4
Budget Requirements
0011 0010 1010 1101 0001 0100 1011
• Funds required to be adopted by
the Board
–General Fund
–Food Service
–Debt Service
1
2
4
Budget Amendments
0011 0010 1010 1101 0001 0100 1011
• Board approved budget amendments are
required before exceeding the fund and
function level in the
– General Fund
– Food Service Fund
– Debt Service Fund
1
2
4
Budget Amendment Timeline
0011 0010 1010 1101 0001 0100 1011
• All budget amendments must be
approved by the Board by August 31
1
2
4
General Fund 199
0011 0010 1010 1101 0001 0100 1011
• Used to account for funds designated by
the local Board. Includes:
1
2
– Tax Revenues
– Foundation Funds
– Any funds not requiring separate accounting
4
Special Revenue Funds
0011 0010 1010 1101 0001 0100 1011
• Used to account for proceeds of specific
revenue sources that are legally restricted
for specified purposes.
1
2
– Most common special revenue funds
• 211 Title 1, Part A
• 240 National School Breakfast and Lunch
• 270 Small Rural Schools
4
Special Revenue Funds
0011 0010 1010 1101 0001 0100 1011
• Watch for project periods which are
different from the fiscal year
– i.e., July 1 – September 30
1
• Refer to program guidelines for
allowable expenditures and budget
amendment requirements
2
4
Debt Service Funds - 599
0011 0010 1010 1101 0001 0100 1011
• Used for general long-term debt for
which a tax has been dedicated (voter
approved)
• Also includes State Revenue for
1
2
4
– Existing Debt Allotment
– Instructional Facilities Allotment
• Separate bank account is required
Capital Projects Fund 600 Series
0011 0010 1010 1101 0001 0100 1011
• 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)
1
2
4
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
0011 0010 1010 1101 0001 0100 1011
1
2
4
Fiduciary Fund Types Series 800
0011 0010 1010 1101 0001 0100 1011
• Used to account for assets held by district as
an agent for individuals, private
organizations and governmental units in a
trustee capacity
1
2
4
– Example – Scholarship funds, student activity
funds
General Capital Assets 901
0011 0010 1010 1101 0001 0100 1011
• 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
1
2
4
Function Codes
0011 0010 1010 1101 0001 0100 1011
• Represents an operational area
• Groups related activities
1
2
4
Function – Major Areas
• 10 Instruction
0011 0010 1010 1101 0001 0100 1011
• 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
1
2
4
xxx-11-xxxx-xx-xxx-x-xx-xxx
Function 11
0011 0010 1010 1101 0001 0100 1011
• Instruction - Direct interaction between
teachers and students
1
– Teacher and Aide Salaries
– New - Sub Salaries (including subs for
teachers attending staff development)
– Graduation expenses
– Testing materials used in classroom
2
4
xxx-11-xxxx-xx-xxx-x-xx-xxx
Function 11
0011 0010 1010 1101 0001 0100 1011
–
–
–
–
Repairs to instructional equipment
Band instruments
Instructional networks
Tests administered by teachers (not
standardized tests)
– Driver’s education expenditures
– Field trips
1
2
4
xxx-12-xxxx-xx-xxx-x-xx-xxx
Function 12
0011 0010 1010 1101 0001 0100 1011
• Instructional Resources and Media
– Resource centers
– Library
– Sub for librarian
1
2
4
xxx-13-xxxx-xx-xxx-x-xx-xxx
Function 13
0011 0010 1010 1101 0001 0100 1011
• 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)
1
2
4
xxx-21-xxxx-xx-xxx-x-xx-xxx
Function 21
0011 0010 1010 1101 0001 0100 1011
• Instructional Leadership
– Instructional Supervisors
– Special Program Coordinators or
Directors
1
2
4
xxx-23-xxxx-xx-xxx-x-xx-xxx
Function 23
0011 0010 1010 1101 0001 0100 1011
• School Leadership
– Principal salaries
– Teacher appraisal expenditures
– Attendance accounting staff
1
2
4
xxx-31-xxxx-xx-xxx-x-xx-xxx
Function 31
0011 0010 1010 1101 0001 0100 1011
• Guidance, Counseling & Evaluation
– Counselors
– Diagnosticians
– Testing (standardized tests)
1
2
4
xxx-32-xxxx-xx-xxx-x-xx-xxx
Function 32
0011 0010 1010 1101 0001 0100 1011
• Social Work Services
– Truant/attendance officers
– Social Workers
1
2
4
xxx-33-xxxx-xx-xxx-x-xx-xxx
Function 33
0011 0010 1010 1101 0001 0100 1011
• Health Services
– Nurse
– Medical Services for students
1
2
4
xxx-34-xxxx-xx-xxx-x-xx-xxx
Function 34
0011 0010 1010 1101 0001 0100 1011
• Student Transportation
– Expenditures for transportation – regular
bus routes
– Bus Purchase
1
2
4
• 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
Transportation reallocation
0011 0010 1010 1101 0001 0100 1011
• 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
1
2
4
xxx-35-xxxx-xx-xxx-x-xx-xxx
Function 35
0011 0010 1010 1101 0001 0100 1011
• Food Services
– Cost of food, labor
– Commodities (offset with revenue code)
1
2
4
xxx-36-xxxx-xx-xxx-x-xx-xxx
Function 36
0011 0010 1010 1101 0001 0100 1011
• Co-Curricular/Extracurricular
–
–
–
–
–
–
Coaching salary supplements
Officials
Band
FFA
UIL expenditures
Items for resale in activity fund
1
2
4
xxx-41-xxxx-xx-xxx-x-xx-xxx
Function 41
0011 0010 1010 1101 0001 0100 1011
• General Administration
–
–
–
–
–
Superintendent salary
Business office
Board
Legal
Audit
1
2
4
xxx-51-xxxx-xx-xxx-x-xx-xxx
Function 51
0011 0010 1010 1101 0001 0100 1011
• Plant maintenance and operation
– Property insurance
– Utilities
– Upkeep of building and grounds
1
2
4
xxx-52-xxxx-xx-xxx-x-xx-xxx
Function 52
0011 0010 1010 1101 0001 0100 1011
• Security and monitoring
– Security guards
– Crossing guards
– Drug dogs
1
2
4
xxx-53-xxxx-xx-xxx-x-xx-xxx
Function 53
0011 0010 1010 1101 0001 0100 1011
• Data Processing
– Network managers (non-instr. Networks)
– Computers/networks used for multiple
functions
1
2
4
xxx-61-xxxx-xx-xxx-x-xx-xxx
Function 61
0011 0010 1010 1101 0001 0100 1011
• Community Services
– Parenting programs
– After school day care
– Community recreation services, such as
school swimming pool, library (for public
use)
1
2
4
xxx-62-xxxx-xx-xxx-x-xx-xxx
Function 62 – ESC only
0011 0010 1010 1101 0001 0100 1011
• School District Administrative Support
– ESC services to districts
1
2
4
xxx-71-xxxx-xx-xxx-x-xx-xxx
Function 71
0011 0010 1010 1101 0001 0100 1011
• Debt Service
– Bond principal and interest
– Capital lease principal and interest
1
2
4
xxx-81-xxxx-xx-xxx-x-xx-xxx
Function 81
0011 0010 1010 1101 0001 0100 1011
• Facilities Acquisition and Construction
– Acquiring, equipping, making additions to
real property
– Major improvement to sites
– Initial installation of service systems
1
2
4
xxx-91-xxxx-xx-xxx-x-xx-xxx
Function 91
0011 0010 1010 1101 0001 0100 1011
• Contracted Instructional Services
Between Public Schools
– Purchase of WADA
– Chapter 41 Tech. Consortium costs
1
2
4
xxx-92-xxxx-xx-xxx-x-xx-xxx
Function 92
0011 0010 1010 1101 0001 0100 1011
• Incremental Costs associated with
Chapter 41, Purchase or Sale of WADA
1
– Legal fees incurred to purchase WADA
2
4
xxx-93-xxxx-xx-xxx-x-xx-xxx
Function 93
0011 0010 1010 1101 0001 0100 1011
• Payments – Shared Service
Arrangements
1
2
– To Fiscal Agent
– To Member District
NOTE: This function is not used for
contracted services between districts, which
are not a shared service arrangement
4
xxx-95-xxxx-xx-xxx-x-xx-xxx
Function 95
0011 0010 1010 1101 0001 0100 1011
• Payments to JJAEP
– Applies only to Wichita County in Region 9
1
2
4
xxx-97-xxxx-xx-xxx-x-xx-xxx
Function 97
0011 0010 1010 1101 0001 0100 1011
• Payments to Tax Increment Fund
– Refer to Chapter 311, Tax Code
1
2
4
xxx-99-xxxx-xx-xxx-x-xx-xxx
Function 99
0011 0010 1010 1101 0001 0100 1011
• 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)
1
2
4
Practice Question
0011 0010 1010 1101 0001 0100 1011
Third grade teacher salary
A)
B)
C)
D)
Function 36
Function 51
Function 11
Function 13
1
2
4
Practice Question
0011 0010 1010 1101 0001 0100 1011
Janitor supplies for business office
A)
B)
C)
D)
Function 41
Function 51
Function 81
Function 11
1
2
4
Practice Question
0011 0010 1010 1101 0001 0100 1011
New air conditioners for the gym
A) Function 51
B) Function 81
C) Function 36
D) Function 52
1
2
4
0011 0010 1010 1101 0001 0100 1011
xxx-xx-XXXX-xx-xxx-x-xx-xxx
4 Digit Codes
Sixth through ninth digits in the code structure
Define the type of transaction
Balance Sheet Accounts
Revenue/Expenditure Accounts
1
2
4
Types of Object Codes
•
•
•
•
•
•
•
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)
0011 0010 1010 1101 0001 0100 1011
1
2
4
0011 0010 1010 1101 0001 0100 1011
 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”
1
Assets are recorded as debits in three categories:
(1) Current Assets
(2) Capital Assets
(3) Restricted Assets
2
4
Asset Object Codes
0011 0010 1010 1101 0001 0100 1011
1100
1200
1300
1400
1500
1800
1900
Cash and Cash Equivalents
Receivables
Inventories
Other Current Assets
Land, Buildings and Equipment
Restricted Assets
Other Assets
1
2
4
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) longterm debts
1
2
4
Liability Object Codes
0011 0010 1010 1101 0001 0100 1011
2100
2200
Accounts Payable
Accrued Expenditures/Expenses
2300
Deferred Revenue
2400
Payable from Restricted Assets
2500
Bonds & Loans Payable-Long-Term
1
2
4
Liability Object Codes
2100-Current Payables
0011 0010 1010 1101 0001 0100 1011
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
1
2
4
2150-Payroll
Deductions/Withholdings
0011 0010 1010 1101 0001 0100 1011
• 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.
1
2
4
Payroll Deductions and
Withholdings
0011 0010 1010 1101 0001 0100 1011
•
•
•
•
•
•
2151 - Federal Income Taxes
2152 - FICA and Medicare Taxes
2153 - Group Health and Life Insurance
2154 - Credit Union
2155 - Teacher Retirement
2159 - Other
1
2
4
Always begin with a “3”
0011 0010 1010 1101 0001 0100 1011
Fund Balances and Net Assets are recorded as credits to eight
categories after the implementation of GASB 54:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
1
Invested in Capital Assets, Net of Related Debt 3200
Restricted Net Assets 3800
Unrestricted Net Assets 3900
Nonspendable Fund Balance 3400
Restricted Fund Balance 3450, 3460, 3470, 3480, 3490
Committed Fund Balance 3500
Assigned Fund Balance 3550, 3560, 3570, 3580, 3590
Unassigned Fund Balance 3600
2
4
0011 0010 1010 1101 0001 0100 1011
These codes are distinguished from other types of
codes as they always begin with the digit “4”.
4300 Encumbrance Reserves
1
2
4310-Reserve for Encumbrances-Locally
Defined
4
Revenue Object Codes
0011 0010 1010 1101 0001 0100 1011
 An increase in a school district’s current
financial resources.
 Always begins with a “5”
5700
1
5800
Revenue from local and intermediate
sources
Revenue from state programs
5900
Revenue from federal programs
2
4
5700-Revenue from Local and
Intermediate Sources
0011 0010 1010 1101 0001 0100 1011
5710
Local Real and Personal Property Taxes
5720
5730
Local Revenue-Services Rendered to Other
School Districts
Tuition and Fees
5740
Other Revenues from Local Sources
5750
Revenue from Co-Curricular, Enterprising
Services or Activities
Revenue from Intermediate Sources
5760
1
2
4
5710-Local Real and Personal Property Taxes
5711 Taxes, Current Year Levy
0011 0010
1101Prior
0001 Year
0100 1011
57121010
Taxes,
5719 Penalties, Interest & Other Tax Revenues
5720-Local Revenue Realized as a Result of
Services Rendered to Other School District
1
5721 Local Revenue from Sale of WADA to Other School Districts
Districts
2
4
5722 Shared Service Arrangements-Local Revenue from Member
5723 Shared Service Arrangements-Local Revenue from Fiscal Agent
5729 Local Revenue Realized as a Result of Services Rendered to
Other School District
5730-Tuition and Fees
5739 Tuition & Fees from Local Sources
0011 0010 1010 1101 0001 0100 1011
5740-Other Revenues from Local Sources
5741 Earnings from Permanent Funds & Endowments
5742 Earnings from Temporary Deposits & Investments
5743 Rent
1
2
4
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
5750-Revenues from Co-Curricular,
Enterprising Services or Activities
0011 0010
1010
1101
0001 Activity
0100 1011
Food
Service
5751
5752 Athletic Activity
5753 Extracurricular Activities Other than Athletics
1
5754 Interfund Service Provided & Used Interfund Transactions
5755 Enterprising Services Revenue
2
4
5759 Co-Curricular, Enterprising Services or Activities
5760-Revenues from Intermediate Sources
5769 Miscellaneous Revenues from Intermediate Sources
5800-State Program Revenue
5810
Per Capita & Foundation School Program
0011 0010 1010 1101 0001 0100 1011
5820
State Program Revenue Distributed by TEA
5830
State Revenues from State of Texas Government
Agencies (Other than TEA)
Shared Services Arrangements-State Revenue
5840
1
2
4
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
5820-State Program Revenues Distributed by TEA
5829 State Program Revenues Distributed by TEA
0011 0010 1010 1101 0001 0100 1011
5830-State Revenue from State of Texas Gov’t Agencies
(Other then TEA)
5831 Teacher Retirement/TRS Care-On-Behalf Payments
1
2
5839 State Revenue from State of Texas Gov’t Agencies (Other
then TEA)
4
5840-Shared Services Arrangements-State Revenue
5841 SSA-State Revenue from Member Districts
5842
SSA-State Revenue from Fiscal Agent
5849
SSA-State Revenues
5900-Federal Program Revenues
Fed Rev Distributed Through Gov’t Entities Other than
State or Fed Agencies
00115920
0010 1010
1101 Revenues
0001 0100 Distributed
1011
Federal
by TEA
5910
5930
5940
Fed Rev Distributed by Other State of Texas Government
Agencies (Other than TEA)
Federal Rev Distributed Directly from the Federal Gov’t
5950
Shared Services Arrangements-Federal Revenues
1
5921 School Breakfast Program
5922 National School Lunch Program
5923 USDA Commodities
5929 Federal Revenue Distributed by TEA
2
4
5920-Federal Revenue Distributed by TEA
6000-Expenditure Codes
**Always begin with a 6**
0011 0010 1010 1101 0001 0100 1011
6100
Payroll Costs
6200
Professional & Contracted Services
6300
Supplies & Materials
6400
Other Operating Expenses
6500
Debt Service
6600
Capital Outlay-Land, Buildings &
Equipment
1
2
4
0011 0010 1010 1101 0001 0100 1011
 6110 Teachers & Other
Professional Personnel
1
-6112 Salaries or Wages for
Substitute Teachers
2
4
-6119 Salaries for Teachers &
Other Professional Personnel
0011 0010 1010 1101 0001 0100 1011
 6120 Support Personnel
-6121 Extra Duty Pay/OvertimeSupport Personnel
1
2
-6122 Substitutes for Support
Personnel
4
-6129 Salaries for Support
Personnel
0011 0010 1010 1101 0001 0100 1011
 6130 Employee Allowances
-6131
Contract Buyout
-6139
1
2
Employee Allowances
4
6140-Employee Benefits
6141 Employer Portion Social Security/Medicare
0011 0010 1010 1101 0001 0100 1011
6142 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
1
2
4
Amounts paid by the school district to provide benefits to
employees.
This does not include amounts deducted from employee wages
0011 0010 1010 1101 0001 0100 1011
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
1
2
4
---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
6220-Tuition & Transfer Payments
6221 Staff Tuition & Related Fees-Higher Education
0011 0010 1010 1101 0001 0100 1011
6222 Student Tuition-Public Schools
6223 Student Tuition-Other Than Public Schools
6224 Student Attendance Credits
6230-Education Service Centers
6239 Education Service Centers
1
6240-Contracted Maintenance & Repair Services
6249 Contracted Maintenance & Repair
2
4
• 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
6250-Utilities
0011 0010 1010 1101 0001 0100 1011
6259 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
1
2
4
• Natural gas, propane, coal and any other fuel used for the heating
and cooling of buildings
6260-Rentals-Operating Leases
6269 Rentals-Operating Leases
0011 0010
1010 1101 0001 0100 1011
• Furniture
• Computers
• Vehicles, etc.
6290-Miscellaneous Contracted Services
6291 Consulting Services
6299 Miscellaneous Contracted Services
1
2
4
6300-Supplies and Materials
6310-Supplies & Materials for Maintenance & Operations
6311 Gasoline & Other Fuels for Vehicles (including Buses)
6319 Supplies for Maintenance and/or Operations
0011 0010 1010 1101 0001 0100 1011
• Janitorial or custodian supplies
• Building maintenance supplies for minor repairs and upkeep by
maintenance staff
• Supplies for upkeep of furniture and equipment
1
6320-Textbooks & Other Reading Materials
6321 Textbooks
6329 Reading Materials
6330-Testing Materials
6339 Testing Materials
• Test Booklets
• Study Materials
2
4
• Placed in classrooms, offices or libraries
• Print & Electronic Format
6300-Supplies and Materials
6340-Food Service & Other Resale Items
Food0100 1011
0011 0010 10106341
1101 0001
6342 Non-Food
-such as napkins, straws, trays, etc….
6343 Items for Sale
-Soft Drinks
-Other food sold through vending machines
6344 USDA Commodities
6349 Food Service Supplies
-supplies not defined above
1
6399 General Supplies
•
•
•
•
Costs < $5,000/per unit
Consumable Supplies
Workbooks
Software
2
4
6390-Supplies & Materials-General
6400-Other Operating Costs
6410-Travel, Subsistence & Stipends
6411
Travel
& 1011
Subsistence-Employee
0011 0010 1010 1101
0001
0100
Only
-Includes cost of any registration fees
associated with attending conferences, inservice, etc.
6412 Travel & Subsistence-Students
6413 Stipends-Non-Employees
6419 Travel & Subsistence-Non-Employees
6420-Insurance & Bonding Costs
6429 Insurance & Bonding Costs
6430-Election Costs
6429 Insurance & Bonding Costs
-Election Officials
-Legal Notices
1
2
4
6400-Other Operating Costs
6440-Depreciation Expense of Proprietary &
Nonexpendable Trust Funds
0011 0010 1010 1101 0001 0100 1011
6449 Depreciation Expense
6490-Miscellaneous Operating Costs
6492 Payments to Fiscal Agents of Shared Service Arrangements
6493 Payments to Member District of Shared Service Arrangements
6494 Reclassified Transportation Expenditures/Expenses
1
2
-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.
4
-Examples: Field Trips (Function 11)
Co-Curricular/Extra-Curricular Activities (Function 36)
-Credit function 34, Debit appropriate function
6495 Dues
-TASA, TASB, TASP, etc..
6499 Miscellaneous Operating Costs
-Awards, Graduation Expenses, Food/Refreshments, etc.
6500-Debt Service
0011 0010 1010 1101 0001 0100 1011
• 6510 - Debt Principal
• 6520 - Interest Expenditures
1
2
***These object codes must be used ONLY
with Function 71***
4
6600-Capital Outlay
0011 0010 1010 1101 0001 0100 1011
• 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
1
2
4
Practice Question
0011 0010 1010 1101 0001 0100 1011
Electricity Bill
A)
B)
C)
D)
Expenditure Object 6319
Expenditure Object 6321
Expenditure Object 6329
Expenditure Object 6259
1
2
4
Practice Question
0011 0010 1010 1101 0001 0100 1011
Napkins and straws for the cafeteria
A) Expenditure Object 6119
B) Expenditure Object 6399
C) Expenditure Object 6499
D) Expenditure Object 6342
1
2
4
Just for Practice
0011 0010 1010 1101 0001 0100 1011
The code that most reflects earning from a
certificate of deposit is:
A) 5812
B) 5742
C) 5811
D) 5929
1
2
4
Object Codes at a Glance
0011 0010 1010 1101 0001 0100 1011
Object Code
Assets (1xxx)
Liabilities (2xxx)
Fund Equity (3xxx)
Clearing Accounts (4xxx)
Revenues (5xxx)
Expenditures (6xxx)
Other Sources (7xxx)
Other Uses (8xxx)
Debit
Increase
Decrease
Decrease
Decrease
Decrease
Increase
Decrease
Increase
Credit
Decrease
Increase
Increase
Increase
Increase
Decrease
Increase
Decrease
1
2
4
xxx-xx-xxxx-XX-xxx-x-xx-xxx

0011 0010 1010 1101 0001 0100 1011
Local Option Codes 1 & 2
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.
4
Organization Code
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-xx-XXX-x-xx-xxx
A mandatory 3 digit code identifying the organization.
1
2
An organization is not necessarily a physical location; it
is the activity that defines the organization.
4
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.
Types of Organizational Units
0011 0010 1010 1101 0001 0100 1011
• Campus Organization Codes (001-698)
001-040 High School Campuses
041-100 Junior High/Middle School Campuses
101-698 Elementary Campuses
1
2
4
• 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.
Types of Organizational Units
Administrative Organization Codes (701-751)
0011 0010 1010 1101 0001 0100 1011
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).
1
2
701 – all expenditures for Superintendent’s Office
702 – all expenditures for the School Board
703 – all expenditures related to the cost of levying and collecting
taxes
750 – all expenditures related to the Business Office, Personnel,
Payroll, Human Resources, and Purchasing.
751 – used for Fiscal Agent expenditures in a Shared Service
Arrangement
4
Types of Organizational Units
0011 0010 1010 1101 0001 0100 1011
• 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.
1
2
4
Practice Questions
0011 0010 1010 1101 0001 0100 1011
Organization Code 001 is used for a(n)
A) Elementary School
B) Middle School
C) High School
D) Summer School
1
2
4
Practice Questions
0011 0010 1010 1101 0001 0100 1011
Expenses to the business office should be
coded to organization code:
A) 001
B) 041
C) 699
D) 750
1
2
4
Practice Questions
0011 0010 1010 1101 0001 0100 1011
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
1
2
4
Account Code Structure
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-xx-xxx-X-xx-xxx
Code Description
2 2011-2012
3 2012-2013
4 2013-2014
5 2014-2015
1
2
4
Program Intent Code
0011 0010 1010 1101 0001 0100 1011
xxx-xx-xxxx-xx-xxx-x-XX-xxx
1
2
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.
4
Program Intent Codes Chart
11 Basic Skills—Regular Instruction
21 Gifted & Talented
22 Career & Technology
0011 0010 1010 1101 0001 0100 1011
23 Special Ed
24 Accelerated Education
25 Bilingual Education and Special Language
Programs
26 Nondisciplinary Alternative Education Programs - AEP
28 Disciplinary Alternative Education Program - DAEP
29 Disciplinary Althernative Education Program – DAEP State
Comp Ed Supplemental
30 Title I, Part A School wide State Comp Ed w/50% or
more Educationally Disadvantaged Students
31 High School Allotment
32 Pre-Kindergarten
91 Athletics and Related Activities
99 Undistributed
1
2
4
xxx-xx-xxxx-xx-xxx-x-11-xxx
0011 0010 1010 1101 0001 0100 1011
1
2
4
xxx-xx-xxxx-xx-xxx-x-21-xxx
0011 0010 1010 1101 0001 0100 1011
1
2
4
xxx-xx-xxxx-xx-xxx-x-22-xxx
PIC 22
Career and Technology
0011 0010 1010 1101 0001 0100 1011
1
2
4
xxx-xx-xxxx-xx-xxx-x-23-xxx
PIC 23
Special
Education
0011 0010 1010 1101 0001 0100 1011
1
2
4
xxx-xx-xxxx-xx-xxx-x-24-xxx
0011 0010 1010 1101 0001 0100 1011
Costs 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.)
1
2
4
PIC 24
Accelerated
Education
xxx-xx-xxxx-xx-xxx-x-26-xxx
Nondisciplinary Alternative Education
Programs - AEP Services
0011 0010 1010 1101 0001 0100 1011
• 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.
1
2
4
xxx-xx-xxxx-xx-xxx-x-28-xxx
Disciplinary Alternative Education
Program – DAEP Basic
0011 0010 1010 1101 0001 0100 1011
• 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.
1
2
4
xxx-xx-xxxx-xx-xxx-x-29-xxx
Disciplinary Alternative Education
Program – DAEP State Compensatory
0011 0010 1010 1101 0001 0100 1011
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.
1
2
4
xxx-xx-xxxx-xx-xxx-x-30-xxx
Similar to program intent code 24, in that it
0011 0010 1010 1101 0001 0100 1011
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.
1
2
4
xxx-xx-xxxx-xx-xxx-x-31-xxx
0011 0010 1010 1101 0001 0100 1011
• Prepare high school students for college
• Encourage students to take advanced course
work
• Increase rigor of academic course work
1
2
4
xxx-xx-xxxx-xx-xxx-x-32-xxx
0011 0010 1010 1101 0001 0100 1011
New!
1
2
4
PIC 32
Pre-Kindergarten
xxx-xx-xxxx-xx-xxx-x-91-xxx
xxx-xx-xxxx-xx-xxx-x-99-xxx
0011 0010 1010 1101 0001 0100 1011
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.
1
2
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.
4
Program Expenditure
Percentages
• PIC 23 Special Education - Spend 52%
0011 0010 1010 1101 0001 0100 1011
• 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%
1
2
4
Summary of Finance
0011 0010 1010 1101 0001 0100 1011
1
2
4
Practice Questions
0011 0010 1010 1101 0001 0100 1011
What program intent code would be used for
the purchase of new basketball uniforms?
A)
B)
C)
D)
PIC 11
PIC 21
PIC 91
PIC 99
1
2
4
Practice Questions
0011 0010 1010 1101 0001 0100 1011
What program intent code would be used for
buying the supplies for an ag class?
A)
B)
C)
D)
PIC 11
PIC 22
PIC 23
PIC 24
1
2
4
Practice Questions
0011 0010 1010 1101 0001 0100 1011
What program intent code would be used for
the salary and benefits for an advanced
course teacher?
A)
B)
C)
D)
PIC 25
PIC 22
PIC 23
PIC 31
1
2
4
Practice Questions
0011 0010 1010 1101 0001 0100 1011
What program intent code would be used for
the salary and benefits for a special ed
aide?
A)
B)
C)
D)
PIC 11
PIC 22
PIC 23
PIC 24
1
2
4
Call if you have questions
0011 0010 1010 1101 0001 0100 1011
• Nancy Holcombe
• Darla McClure
• Misti Robinson
1
2
4