Beaver County School District - Expenditure Account Codes

Expenditures. The District’s expenditure account code structure is designed to meet national and state reporting standards. All expenditures must conform and be accounted for using this account code structure.

XX - XXX - XXXX - XXXX - XXX

(# of digits) (2) (3) (4) (4) (3)

Fund - Location - Program - Function - Object

Fund: This 2-digit code is usually programmed into the accounting system, so most administrators and directors don’t need to worry about this code. If you don’t know this code, that’s ok, because the accounting system will automatically assign this code based upon the other codes you identify for each expenditure. This code is most meaningful for financial reporting purposes to outside entities and is usually not very meaningful to internal departments and schools.

Location: All expenditures must be coded to accurately reflect the location which each expenditure is for. This is critical as the district is required to report to outside entities regarding expenditures which benefited each location in the district.

104 - Belknap ES

108 - Milford ES

112 - Minersville Grades K-6

500 - District

704 - Beaver HS

708 - Milford HS

712 - Minersville Grades 7-8

Program: All expenditures must be coded accurately to reflect the program which funded each expenditure. This is critical as each program is subject to specific accountability and compliance requirements. The federal government, Utah State Office of Education, and our independent auditors look at this very closely for compliance. Most administrators and secretaries can find this 4-digit code by looking at their budget reports within their assigned responsibility centers.

Function: All expenditures must be coded accurately to reflect the function which is associated with each expenditure. Function codes are designed to describe the general activity of the expenditure. This is critical as each function is specifically defined by state and federal agencies for compliance and is also a key reporting element for the district’s audited annual financial reports.

FUNCTION CODES

1000 Instruction. Activities dealing directly with the interaction between teachers and students. Teaching may be provided for pupils in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. It may also be provided through some other medium such as television, radio, telephone, and correspondence. Included here are the activities of aides or assistants of any type, (clerk, graders, teaching machines, etc.) which assist in the instructional process.

2100 Support Services - Students. Those activities which are designed to assess and improve the well-being of students and to supplement the teaching process.

Attendance & Social Work Services. Activities designed to improve student attendance at school that attempt to prevent or solve student problems involving the home, the school, and the community.

Guidance Services. Those activities of counseling pupils and parents, providing consultation with other staff members on learning problems, assisting pupils in personal and social development, assessing the abilities of pupils, assisting pupils as they make their own educational and career plans and choices, providing referral assistance, and working with other staff members in planning and conducting guidance programs for pupils.

Health Services. Physical and mental health services which are not direct instruction. Included are activities that provide pupils with appropriate medical, dental, and nurse services.

Psychological Services. Activities concerned with administering psychological tests and interpreting the results; gathering and interpreting information about student behavior, working with other staff members in planning school programs to meet the special needs of students.

Speech Pathology and Audiology Services. Activities that identify, assess, and treat children with speech, hearing, and language impairments.

Occupational TherapyBRelated Services. Activities that assess, diagnose, or treat students for all conditions requiring the services of an occupational therapist.

Other Support Services - Pupils. Pupil support services other than those classified above.

2101 – High School Extra-Curricular Athletics. High School football, basketball, volleyball, wrestling, softball, baseball, track, cross country, and other athletic activities.

2102 – High School Student Clubs—School Activity Funds. FBLA, FCCLA, Skills USA, Class of 20xx, etc.

2103 – High School General Programs—School Activity Funds.

2104 – Elementary School General Programs—School Activity Funds.

2200 Support Services - Instructional. Activities associated with assisting the instructional staff with the content and process of providing learning experiences for pupils.

Improvement of Instruction. Those activities which are designed primarily for assisting instructional staff in planning, developing, and evaluating the process of planning, developing, and evaluating the process of providing learning experiences for pupils. These activities include curriculum development, techniques of instruction, child development and understanding, staff training, etc.

Instruction and Curriculum Development. Activities designed to aid teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques which stimulate and motivate pupils.

Instructional Staff Training. Activities designed to contribute to the professional or occupational growth and competence of members of the instructional staff during the time of their service to the LEA or school. Among these activities are workshops, demonstrations, school visits, courses for college credit, sabbatical leaves, and travel leaves.

Other Improvement of Instruction Services. Activities for improving instruction other than those classified above.

Library/Media Services. Activities concerned with directing, managing, and supervising educational media services (e.g., supervisory personnel) as well as such activities as selecting, acquiring, preparing, cataloging, and circulating books and other printed materials; planning for the use of the library by students, teachers, and other members of the instructional staff; and guiding individuals in their use of library books, reference guides and materials, catalog

materials, special collections, and other materials, whether maintained separately or as a part of an instructional materials center.

Instruction-Related Technology. This function category encompasses all technology activities and services for the purpose of supporting instruction. These activities include expenditures for internal technology support as well as support provided by external vendors using operating funds. These activities include costs associated with the administration and supervision of technology personnel, systems planning and analysis, systems application development, systems operations, network support services, hardware maintenance and support services, and other technology-related costs that relate to the support of instructional activities.

Academic Student Assessment. This function is inclusive of those services rendered for the academic assessment of the student.

Other Support Services - Instructional Staff. Services supporting the instructional staff not properly classified elsewhere in the 2200.

2300 Support Services - General District Administration. Activities concerned with establishing and administering policy in connection with operating the LEA.

Board of Education Services. The activities of the elected body which has been created according to state law and vested with responsibilities for educational activities in a given administrative unit.

Executive Administration. Activities associated with the overall general administration of or executive responsibility for the entire school district. (Office of the Superintendent, Community Relations, State and Federal Relations, and Other Executive Administration.)

2400 Support Services - School Administration. Activities concerned with overall administrative responsibility for single school or a group of schools.

Office of the Principal. Activities concerned with directing and managing the operation of a particular school or schools. Included are the activities performed by the principal, assistant principals, and other assistants in general supervision of all operations of the school; evaluation of the staff members of the school; assignment of duties to staff members; supervision and maintenance of the school records; and coordination of school instructional activities with instructional activities of the LEA. It includes clerical staff for those activities.

Other Support Services - School Administration. Other school administration services which cannot be recorded under the preceding areas of responsibility.

2500 Business & Central Services. Activities that support other administrative and instructional functions including fiscal services, human resources, planning, and administrative information technology.

Fiscal Services. Activities concerned with the fiscal operations of the school district. This function includes budgeting, receiving and disbursing, financial and property accounting, payroll, inventory control, internal auditing, and funds managing.

Purchasing, Warehousing, and Distributing Services. Activities concerned with purchasing, receiving, storing, and distributing supplies and materials used in schools or school system operations.

Printing, Publishing, and Duplicating Services. The activities of printing and publishing administrative publications such as annual reports, school directories, and manuals. Also included is centralized services for duplicating school materials and instruments such as school bulletins, newsletters, and notices.

Planning, Research, Development, and Evaluation Services. Activities associated with conducting and managing system-wide programs of planning, research, development, and evaluation for a school system.

Public Information Systems. Activities concerned with writing, editing, and other preparation necessary to disseminate educational and administrative information to students, staff, managers, and the general public.

Personnel Services. Activities concerned with maintaining efficient personnel for the school system. (Supervision of Personnel Services, Recruitment and Placement, Personnel Information, Non-Instructional Personnel Training, Health Services for district employees, and Other

Personnel Services.)

Administrative Technology Services. Activities concerned with supporting the school district’s information technology systems, including supporting administrative networks, maintaining administrative information systems, and processing data for administrative and managerial purposes.

Other Support Services - Central Services. Other support services to business not classified elsewhere in the 2500 series.

2600 Operation and Maintenance of Plant Services. Activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in an effective working condition and state of repair. Activities which maintain safety in buildings, on the grounds, and in the vicinity of schools are included.

Operation of Buildings. Those activities concerned with keeping the physical plant clean and ready for daily use. It includes operating the heating, lighting, and ventilating systems, and repair and replacement of facilities and equipment. Also included are the costs of building rental and property insurance.

Maintenance of Buildings. Activities associated with keeping buildings at an acceptable level of efficiency through repairs and preventative maintenance.

Care and Upkeep of Grounds. The activities of maintaining the land and its improvements other than buildings. It includes snow removal, landscaping, grounds maintenance and the like.

Care and Upkeep of Equipment. Activities concerned with maintaining, in good condition, equipment owned or used by the LEA. Activities such as servicing and repairing furniture, machines, and movable equipment are included.

Vehicle Operation and Maintenance. (Other than Student Transportation Vehicles.) Activities concerned with maintaining general purpose vehicles such as trucks, tractors, graders, and staff vehicles in good condition. Included are such activities as repairing vehicles, replacing vehicle parts, cleaning, painting, greasing, fueling, and inspecting vehicles for safety; i.e., preventive maintenance.

Security. Activities concerned with maintaining a secure environment for students and staff, whether they are in transit to or from school, on a campus or administrative facility, or participating in school-sponsored events.

Safety. Activities concerned with maintaining a safe environment for students and staff, whether they are in transit to or from school, on a campus or administrative facility, or participating in school-sponsored events. (Firm alarms, crossing guards, as well as other costs incurred in an effort to ensure the basic safety of students and staff.)

Other Operation and Maintenance of School Plant Services. Operation and maintenance of plant activities which cannot be classified under the preceding areas of responsibility.

2700 Student Transportation. Activities concerned with the conveyance of students to and from school, as provided by state law. Included are trips between home and school and trips to school activities. (To separate trips for school activities, a cost per mile could be charged in memorandum accounting.)

Vehicle Operation. Activities concerned with operating vehicles for pupil transportation from the time the vehicles leave the point of storage until they return to that point. Driving buses or other pupil transportation vehicles is included.

Monitoring Services. Activities concerned with supervising pupils in the process of being transported between home and school and while being transported for school activities. These activities include supervision while in transit and while being loaded and unloaded, and directing traffic at the loading and unloading stations.

Vehicle Servicing and Maintenance. Activities concerned with maintaining pupil transportation vehicles in good condition, including repairing vehicles; replacing vehicle parts; and cleaning, painting, greasing, fueling, and inspecting vehicles for safety. Replacing a vehicle chassis or body individually is considered to be equipment and is charged to property.

Other Student Transportation Services. Pupil transportation services which cannot be classified under the preceding areas of responsibility.

Transportation Services from Special Transportation Levy. Field and Activity trips paid from special tax rate (Utah code 53A-17a-127).

3100 Food Services. Those activities concerned with providing food to students and staff in a school or LEA. This service area includes the preparation and serving of regular and incidental meals, lunches, or snacks in connection with school activities and the delivery of food.

3300 Community Services Operations. Those activities concerned with providing community services to students, staff or other community participants. Examples of this function would be the operation of a community swimming pool, a recreation program for the elderly, a child care center for working mothers.

4000 Facilities Acquisition and Construction. (Capital Outlay.) Activities concerned with the acquisition of land and buildings; the remodeling and construction of buildings and additions to buildings; initially installing or extending service systems and other build-in equipment; and improving sites.

5000 Debt Service. Activities related to servicing the long-term debt of the school district, including payments of both principal and interest. This function should be used to account for bond interest payments, retirement of bonded debt (including current and advance refunds), capital lease payments, and other long-term notes. Interest on short-term notes or loans (repayable within one year of receiving the obligation) is charged to function 2510.

OBJECT CODES

Object: All expenditures must be coded accurately to reflect the object which accurately describes each expenditure. Object codes are defined to describe the “type” of expenditure being made. This is critical as each object code is specifically defined by state and federal agencies for compliance and is also a key reporting element for the District’s annual financial and program reports to the state. Sometimes it is a matter of judgment as to which object code to use. Where there is no clear cut definition of an object code which fits your expenditure, it is critical that you at least get the first digit of the object code correctly identified to match your expenditure.

PAYROLL vs. NON-PAYROLL EXPENDITURE OBJECT CODES: Great care must be given to ensure payroll and non-payroll object codes are differentiated. Administrators and secretaries should NEVER use 1xx (salaries) and 2xx (benefits) object codes outside of expenditures being processed through district payroll. All district accounts payable payments and school-level checking account payments should be coded with a 3xx, 4xx, 5xx, 6xx, 7xx, or 8xx object code.

OBJECT CODES FOR PAYROLL EXPENDITURES

Salary & Wage Object Codes:

111 Compensation - School Board

112 Salaries - Superintendent

113 Salaries - Assoc., Deputy, or Asst. Superintendent

114 Salaries - School Business Administrator

115 Salaries - Supervisors and Directors

120 School Administrative Salaries

121 Salaries - Principals and Assistants

130 Licensed Instructional Salaries

131 Salaries - Teachers

132 Salaries - Substitute Teachers

133 Salaries - Sabbatical Leave

140 Other Licensed Salaries

141 Salaries - Attendance and Social Work Personnel

142 Salaries - Guidance Personnel

143 Salaries - Health Services Personnel

144 Salaries - Psychological Personnel

145 Salaries - Media Personnel - Licensed

149 Salaries - Other Licensed Personnel

150 Office Salaries

151 Salaries - Accounting Personnel

152 Salaries - Secretarial and Clerical Personnel

160 Para-Professional Salaries

161 Salaries - Teacher Aides and Para-Professionals

162 Salaries - Media Personnel – Non-Licensed

170 Student Transportation Salaries

171 Salaries - Student Transportation Supervisor

172 Salaries - Bus Drivers

173 Salaries - Mechanics and Other Garage Employees

174 Salaries - Other

180 Operation and Maintenance Salaries

181 Salaries - Operation & Maintenance Supervisors

182 Salaries - Custodial & Maintenance Personnel

184 Salaries – Administrative Technology Personnel

190 Other Salaries

191 Salaries - Food Services Personnel

198 Salaries - Other Classified Personnel

199 Salaries - All Other

Benefits Object Codes

210 State Retirement

220 Social Security

240 Group Insurance

240 Health Insurance

245 Dental Insurance

246 LTD Insurance

247 Life Insurance

248 Workers Compensation Insurance

OBJECT CODES FOR DISTRICT ACCOUNTS PAYABLE &

SCHOOL-LEVEL CHECKING ACCOUNT EXPENDITURES

(Non-Personnel Costs & Expenditures)

300 PURCHASED PROFESSIONAL AND TECHNICAL SERVICES

310 Official/Administrative Services

320 Professional - Educational Services

330 Professional Employee Training and Development

340 Other Professional Services

350 Technical Services

351 Data Processing and Coding Services

400 PURCHASED PROPERTY SERVICES

410 Utility Services

411 Water/Sewage

412 Disposal Service

420 Cleaning Services

430 Repairs & Maintenance Services

431 Non-Technology Repairs & Maint.

432 Technology Related Repairs & Maint.

433 Custodial Services

440 Rentals

441 Rental of Land & Buildings

442 Rental of Equipment & Vehicles

443 Rental of Computers & Related Equipment

450 Construction Services

490 Other Purchased Property Services

500 OTHER PURCHASED SERVICES

510 Student Transportation Services

511 Student Transportation Services from

512 Student Transportation Services from

513 Student Transportation Services - Commercial

514 Student Transportation Services - Student

Allowances

515 Payments in lieu of Transportation

516 Payments in lieu -- Dead Miles

519 Other Student Transportation Services

520 Insurance (Other than employee benefits)

521 Property Insurance

522 Liability Insurance

523 Fidelity Bond Premiums

530 Communication (Telephone & Other)

540 Advertising

550 Printing and Binding

560 Tuition

561 Tuition to Other LEAs Within the State

562 Tuition to Other LEAs Outside the State

563 Tuition to Private Schools

564 Tuition to Educational Service Agency Within the State

565 Tuition to Educational Service Agency Outside the State

566 Tuition to Charter School

567 Tuition to Other LEAs for Voucher Program

569 Tuition - Other

570 Food Service Management

580 Travel/Per Diem

590 Inter-educational, Interagency Purchased Services

591 Services Purchased from another LEA Within the State

592 Services Purchased from another LEA Outside the State

594 Admission Charges

600 SUPPLIES AND MATERIALS

610 General Supplies

620 Energy

621 Natural Gas

622 Electricity

623 Bottled Gas

624 Fuel Oil

625 Coal

626 Motor Fuel (Gasoline & Diesel)

629 Other

630 Food

640 Books

641 Textbooks

644 Library Books

645 Periodicals

646 Audiovisual Materials

670 Software

680 Maintenance Supplies and Materials

681 Lubricants

682 Tires and Tubes

683 Repair Parts for Buses & Other Vehicles

684 Repair Parts for Garage Equipment

689 Miscellaneous

700 PROPERTY

710 Land and Site Improvements

720 Buildings

730 Equipment

731 Machinery

732 School Buses

733 Furniture and Fixtures

734 Technology Related Hardware

735 Non-Bus Vehicles

736 Technology Software

739 Other Equipment

740 Infrastructure

790 Depreciation

800 DEBT SERVICE AND MISCELLANEOUS

810 Dues and Fees

820 Judgments Against the LEA

830 Interest

833 Amortization of Bond Issuance & Other Related Costs

840 Redemption of Principal

845 Debt Issuance Costs on Refunding

850 Contingency (For Budgeting Purposes Only)

860 Indirect Costs - Non-restricted

870 Indirect Costs - Restricted

890 Miscellaneous Expenditures

891 Training