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
Another LEA Within the State
512 Student Transportation Services from
Another LEA Outside the State
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