Accounting Codes

Account Codes for the district are composed of:
Function--4 digits
Object/Source--4 digits
Program--4 digits
Fund--2 digits
Location--3 digits

e.g. 1000.0100.1200.10.100

Function Codes

0777 Local Revenue
0888 State Revenue
0999 Federal Revenue
1000 Instruction
2100 Student Services
2200 Instruction Staff Assistance
2300 District Leadership
2400 School Leadership
2500 Business Services
2700 Transportation Services
2800 Central Services
2900 Other Support Services
3000 Non-Instructional Services
3100 Food Service
3250 ATEC
3330 Adult Education
3380 Pre-School Instruction
4000 Capital
8100 Cash/Receivables
9500 Liabilities

Object/Source of Revenue

0007 School Books Receivable
0015 Purchase Card Receivable
0021 Warehouse Inventory Acct.
0041-0054 Payroll Payables
0100-0199 Salary
0200-0299 Benefits
0300-0399 Purchased Services (prof, tech, adm)
0400-0499 Purchased Services (property)
0500-0599 Other Purchased Services
0600-0699 Materials and Supplies
0700-0799 Equipment (useful life > 1 year)
0800-0899 Other Uses of Funds
1000-1999 Local Revenue
3000-3999 State Revenue
4000-4999 Federal Revenue
5000-5999 Other Financing Sources (sale of property, bonds, equip)

Program

0000-1199 Local
1200-1299 Special Education
1500-2199 Local
5000-5999 Unique State Programs
6000-6999 Career and Technical Education (CTE)
7000-7999 Unique Federal Programs
8582-8584 ATEC
9000-9053 Support Services
9800-9899 Bond Projects
9900-9999 Capital Projects


Fund

10 General
23 Non-K-12
24 ATEC
30 Capital Outlay
50 School Services
60 Workman's Comp
66 School Services

Location

000-099 District
100-299 Elementary
400-499 Jr. High
700-799 Sr. High
800-820 Special Schools
830-999 Payables