In order to follow the district's expenditure of our tax dollars, we must first understand how our district accounts for those expenditures.  

From: Dianna Pharr
Sent: Monday, May 10, 2004
To: 'Susan Pulis'
Subject: accounting codes

Dear Susan,

During our meeting, I asked for a copy of the accounting codes.  You indicated that they are included in the EISD Business Operating Guidelines.  I have searched my copy of the Business Operating Guidelines and I am unable to locate the accounting codes.  Please let me know where they are located in that document.

Thank you,

Dianna

-----Original Message-----

From: Susan Pulis

Sent: Saturday, May 15, 2004

To: dpharr@austin.rr.com

Subject: Re: accounting codes

Dianna,

It turns out that the account codes were not included in the operating guidelines, but in a budget workbook that was published in previous years.  We are putting the information together for budget training with the campus and department secretaries for later this month.  I will send you a copy when we get it compiled for the training.

Susan Pulis

From: Dianna Pharr
Sent: Tuesday, June 22, 2004
To: 'Susan Pulis'
Subject: accounting codes

Susan,

Are the updated accounting code lists available?  Thanks, Dianna

RESPONSIVE DOCUMENTS:

01/02

03/04

2003-2004 FISCAL YEAR ACCOUNTING CODE OVERVIEW

 Fund            Function      Object        Local 1        Organization      Fiscal Year    Program Intent         Local 2

   199                    11              6399             30                      001                       0                          11                    00000

Operating       Instruction      Supplies    Mathematics        High School        Zero-Filled     Basic Instruction         Generic

ACCOUNTING CODE OVERVIEW, CONTINUED

2004-2005 FISCAL YEAR ACCOUNTING CODE OVERVIEW

 Fund            Function      Object        Local 1        Organization      Fiscal Year    Program Intent         Local  2

   199                    11              6399             30                      001                       0                          11                    00000

Operating       Instruction      Supplies    Mathematics        High School        Zero-Filled     Basic Instruction         Generic

ACCOUNTING CODE OVERVIEW, CONTINUED

R 11 Instruction

This function is used for activities that deal directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations. It may also be provided through some other approved medium such as television, radio, telephone, telecommunications, multimedia and correspondence. This function includes expenditures / expenses for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 12 Instructional Resources and Media Services

This function is used for expenditures/expenses that are directly and exclusively used for resource centers, establishing and maintaining libraries and other major facilities dealing with educational resources and media.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 13 Curriculum Development and Instructional Staff Development

This function is used for expenditures/expenses that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. Expenditures and expenses include inservice training and other staff development for instructional or instructional-related personnel (Functions 11, 12 and 13) of the school district. This function also includes expenditures and expenses related to research and development activities that investigate, experiment, and/or follow-through with the development of new or modified instructional methods, techniques, procedures, services, etc.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 21 Instructional Leadership

This function is used for expenditures/expenses that are directly used for managing, directing, supervising, and providing leadership for staff who provide general and specific instructional services.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 23 School Leadership

This function is used for expenditures/expenses that are used to direct and manage a school campus. They include the activities performed by the principal, assistant principals and other assistants while they:

• Supervise all operations of the campus

• Evaluate staff members of the campus

• Assign duties to staff members maintaining the records of the students on the campus

• Coordinate school instructional activities with those of the entire school district

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 31 Guidance, Counseling and Evaluation Services

This function is used for expenditures/expenses that are directly and exclusively used for assessing and testing students' abilities, aptitudes and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals. This function includes costs of psychological services, identification of individual characteristics, testing, educational counseling, student evaluation and occupational counseling.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 32 Social Work Services

This function is used for expenditures/expenses that are directly and exclusively used for activities such as:

• Investigating and diagnosing student social needs arising out of the home, school or community

• Casework and group work services for the child, parent or both

• Interpreting the social needs of students for other staff members

• Promoting modification of the circumstances surrounding the individual student which are related to his or her social needs. (This includes referrals to and interaction with other governmental agencies.)

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 33 Health Services

This function is used for expenditures/expenses that are directly and exclusively used for providing physical health services which are not direct instruction. This includes activities that provide students with appropriate medical, dental and nursing services.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 34 Student (Pupil) Transportation

This function is used for expenditures/expenses that are incurred for transporting students to and from school.

Expenditures/expenses for regular bus routes to and from school are to be recorded using Program Intent Code 99 (Undistributed), and Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

Expenditures/expenses for transportation specifically and exclusively for purposes of transporting students relating to enhanced program intents such as Career and Technology and Services to Students with Disabilities (Special Education), etc., are to be recorded in Function 34 with the appropriate program intent codes.

R 35 Food Services

This function is used for food service operation expenditures/expenses, including the cost of food, labor, and other expenditures/expenses necessary for the preparation, transportation and storage of food to provide to students and staff. Expenditures/expenses are used directly and exclusively for supervision and maintenance of a food service operation.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 36 Cocurricular/Extracurricular Activities

This function is used for expenditures/expenses for school-sponsored activities during or after the school day that are not essential to the delivery of services for Function 11, the Function code 20 series or other Function code 30 series. These activities are generally designed to provide students with experiences such as motivation and the enjoyment and improvement of skills in either a competitive or noncompetitive setting. These activities include student groups such as Future Farmers of America (FFA), National Honor Society, etc.

Cocurricular activities are those activities that are not essential to instruction but enhance the curriculum and include University Interscholastic League competition such as one-act plays, speech, debate, band, etc.

Extracurricular activities are those activities that do not enhance the instructional program including athletics that normally involve competition between schools (and frequently involve offsetting gate receipts or fees such as football, baseball, volleyball, track and tennis). Also included are related activities (such as drill team, pep squad and cheerleading) that exist because of athletics.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

If the school district has activity funds, the goods purchased for resale are to be classified in this function, with the gross sale of goods recorded in Revenue Object Code 5755, Results from Enterprising Activities, Activity Funds and/or Clearing Accounts.

R 4l General Administration

This function is for expenditures/expenses that are for purposes of managing or governing the school district as an overall entity. This function covers multiple activities that are not directly and exclusively used for costs applicable to specific functions. General administration is an indirect cost applicable to other expenditure functions of a school district.

Program Intent Code 99 is to be used for all expenditures for Function 41. The organization codes specified in the 700 organization code group are the only organization codes to be used with Function 41 costs and may not be used in any other function, other than specific costs in Function 53 (Data Processing) that relate to the functions of the business office.

R 51 Plant Maintenance and Operations

This function is used for expenditures/expenses for activities to keep the physical plant and grounds open, clean, comfortable and in effective working condition and state of repair. This function is used to record expenditures/expenses for the maintenance and operation of the physical plant and grounds. This function also includes expenditures/expenses associated with warehousing and receiving services.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 52 Security and Monitoring Services

This function is used for expenditures/expenses that are for activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 53 Data Processing Services

This function is for expenditures/expenses for data processing services, whether in-house or contracted. Examples of Function 53 costs are costs for computer facility management, computer processing, systems development, analysis and design, and those interfacing costs associated with general types of technical assistance to data users. Specific types of applications include attendance accounting, grade reporting, financial accounting and human resources/personnel. Personal Computers (PC’s) that are stand alone are to be charged to the appropriate function. Peripherals including terminals and printers are to be charged to the appropriate function. Costs associated with mainframe, minicomputers and networked or stand alone microcomputers that provide services to multiple functions are to be recorded here.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

For data processing expenditures associated with business office functions such as accounting and payroll, Organization Code 750 is to be used.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 61 Community Services

This function is used for expenditures that are for activities or purposes other than regular public education and adult basic education services. These types of expenditures are used for services or activities relating to the whole community or some segment of the community. This includes providing resources to non-public schools, institutions of higher education, and any proprietary types of services incurred for outside entities in the community.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 62 School District Administrative Support Services (Used by Education Service Centers Only)

This function code is to be used exclusively by education service centers for expenditures related to performing certain administrative functions for school districts. These services can include non-instructional services for students such as guidance and counseling, social work, health and food services as well as general administrative services such as fiscal budget, accounting, joint purchasing, tax administration, SAS preparation services, etc.

This function is used by education service centers for region-wide activities that encompass inservice education and other developmental activities provided to non-instructional or instructional related school district professional personnel (i.e., professional personnel in functions other than 11, 12 and 13).

R 71 Debt Service

This function is used for expenditures that are for the retirement of recurring bond, capital lease principal, and other debt, related debt service fees, and for all debt interest. Note principal for short-term loans (one year or less in duration) is to be recorded in the liability account 2122, Notes Payable - Current Year.

For this function the school district is to use Program Intent Code 99 (Undistributed), and Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 81 Facilities Acquisition and Construction

This function is used by school districts for expenditures that are for acquiring, equipping, and/or making additions to real property and sites, including lease and capital lease transactions.

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

If specific program intent codes are not used, the school district is to use Program Intent Code 99 (Undistributed). If specific organization codes are not used, the school district is to use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 91 Contracted Instructional Services Between Public Schools

This function code is used for expenditures that are used for:

• Providing financial resources for services in another public school through a contract for education of nonresident students under Subchapter E, Chapter 41, TEC

• Purchasing attendance credits from the state under Subchapter D, Chapter 41, TEC

Costs for contractual arrangements under Subchapter E, Chapter 41, are recorded under this function code only if the agreement is to pay for services managed and administered by another school district receiving payments under Subchapter E, Chapter 41, TEC. This function is to be used exclusively for the purchase of Weighted Average Daily Attendance (WADA) from either the state or other school districts. This function code is also used to account for all incremental costs associated with this activity.

For this functions, the school district is to use Program Intent Code 99 (Undistributed) and Organization Code 999 (Undistributed).

R 92 Incremental Costs Associated with Chapter 41, Texas Education Code, Purchase or Sale of WADA

This function code is used for expenditures that are for the purpose of positioning a school district with excess wealth per WADA to purchase attendance credits either from the state or from other school district(s).

Certain expenditures must be accounted for by organization code and program intent code. See Organization Code section and Program Intent section for guidance concerning mandatory and optional uses.

School districts are encouraged to use appropriate program intent and organization codes for all other costs that are directly attributable to a specific program intent and/or organization. However, benefits to the management of the school district in relation to the effort to allocate these costs should be examined before allocating costs that are not mandatory.

For this function the school district is to use Program Intent Code 99 (Undistributed) and Organization Code 999 (Undistributed).

R 93 Payments to Fiscal Agent/Member Districts of Shared Services Arrangements

This function code is used for expenditures that are for (1) payments from a member district to a fiscal agent of a shared services arrangement; or, (2) payments from a fiscal agent to a member district of a shared services arrangement.

The appropriate program intent code should be used for these expenditures. Use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 94 Payments to Other School Districts under the Public Education Grant Program

This function code is used for expenditures that are for the purpose of providing financial resources for providing financial resources for instruction and other services under Section 29.201, TEC, Public Education Grant Program. This function code is also used to account for incremental costs associated with this activity.

The appropriate program intent code should be used for these expenditures. Use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 95 Payments to Juvenile Justice Alternative Education Programs

This function code is used for expenditures that are for the purpose of providing financial resources for Juvenile Justice Alternative Education Programs under Chapter 37, TEC. This function code is used to account for payments to other governmental entities in connection with students that are placed in discretionary or mandatory JJAEP settings.

The appropriate program intent code should be used for these expenditures. Use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 96 Payments to Charter Schools

This function code is used for expenditures that are for the purpose of providing financial resources for charter schools operated by another educational entity under Chapter 12, TEC. This function code is also used to account for incremental costs associated with this activity.

Note: If expenditures classified under this function code are not intergovernmental in nature, reclassification of expenditures to the appropriate functions may be necessary in order to represent fairly the financial results of the school district. A school district’s external auditor should make this determination based upon the materiality of these expenditures in the course of the review of PEIMS data submitted by the school district.

The appropriate program intent code should be used for these expenditures. Use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 97 Payments to Tax Increment Fund

This function code is used for expenditures that are for the purpose of providing financial resources paid into a tax increment fund under Chapter 311, Tax Code. The revenues are recorded under fund 199, Object 5746. The expenditures are recorded under fund 199, Object 6499.

The appropriate program intent code should be used for these expenditures. Use Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated, Local Option).

R 99 Other Intergovernmental Charges

This code is used to record other intergovernmental charges not defined above. 

This function code is used for expenditures that are used for obtaining instructional services from another public school for grade levels not served in a school district under Section 25.039, TEC.

BUDGET/EXPENDITURE OBJECT CODES

611X - Salary or Wages for Teachers and Other Professional Personnel

6112 - Substitutes Teachers only (with function 11 and 13)

6118 - Extra Duty Pay for Teachers and Other Professional Personnel

6119 - Salaries/Wages for Teachers and Other Professional Personnel (as defined by the Fair Labor Standards Act)

612X - Para-Professional Staff and Support Personnel

6121 - Extra Duty Pay/Overtime beyond the normal working day or amounts above the school district’s standard pay for additional qualifications

6129 - Salaries or Wages for Para-Professional and Support Personnel defined as non-exempt by the Fair Labor Standards Act

613X - Employee Allowances

6131 - Contract Buyouts

6132 - TRS Supplemental Comp

6139 - Employee Allowances (e.g., auto allowances, uniform and meal allowance, in-kind payments unless exempted under IRS code

 614X - Employee Benefits

6141 - Social Security/Medicare

6142 - Group Health and Life Insurance

6143 - Worker’s Compensation

6144 - TRS/TRS Care On Behalf Payments

6145 - Unemployment Compensation

6146 - Teacher Retirement System

6148 - Sick Leave

6149 - Other Employee Benefits

621X - Professional Services

6211 - Legal Services

6212 - Audit Services

6213 - Tax Appraisal and Collection

6219 - Professional Services (from independent contractor – specialized degree) 

622X - Tuition Services

6221 - Staff Tuition and Fees-Higher Education

6222 - Student Tuition - Public Schools

6223 - Student Tuition - Non-Public Schools

6224 - Student Attendance Credit (i.e., Subchapter 5D and/or E, Chapter 41)

6229 – Other Tuition and Transfer Payments

 \

623X - Regional Education Service Center Services

6239 - Regional Education Service Center Services (data processing services, media services, special education services, vocational education services, staff & curriculum development, drug training, and grant writing services.) 

624X - Contracted Maintenance and Repair Services

6244 - Contracted maintenance and repair of office furniture and equipment, computers, district-owned phone systems, facsimile machines, maintenance agreement fees, and other equipment items not fixed to a building or grounds when the repairs are provided by an outside individual or firm

6245 - Contracted Maintenance and Repair of Vehicles

6246 - Contracted Services for Buildings and Grounds

6249 - Other Contracted Maintenance and Repair (contracted maintenance on copiers owned by the district, software upgrades and software maintenance agreements)

        625X - Utilities

6255 - Water and Wastewater Treatment

6256 - Sanitation (Garbage Disposal)

6257 - Telephone Services, Telecommunication Charges for Cellular Phones, Pagers, Modem Line Charges, Facsimile Charges, etc.

6258 - Electricity

6259 - Natural Gas, Propane, Coal and any Fuel used for Heating and Cooling of Buildings

626X - Rentals -- Operating Leases

6264 - Renting or Leasing either equipment or property under operating lease agreements

6265 - Rental of Vehicles

6269 - Other Rentals and Leases

629X - Miscellaneous Contracted Services                   

6299 - Miscellaneous Contracted Services (printing, story tellers, non specialized)

631X - Supplies and Materials for Maintenance and/or Operations

6311 - Gasoline and Other Fuels for Vehicles, Including Buses

6316 - Janitorial Supplies

6317 - Building Maintenance Supplies

6318 - Groundskeeping Supplies

6319 - Other Supplies for Maintenance and/or Operations

632X - Textbooks and Other Reading Materials

6321 - Textbooks

6325 - TEA Payment for the Cost of Lost/Damaged State Adopted Textbooks

6328 – Library books

6329 - Reading materials other than library books (subscriptions, etc)

633X - Testing Materials

6339 - Testing Materials

634X - Food Service 

6341 - Food

6342 - Non-Food (e.g., napkins, straws, brooms, etc.)

6343 - Vending Items for Sale (e.g., not related to the regular food service program)

6344 - USDA Donated Commodities

6349 - Other Food Services/Supplies

639X - Supplies and Materials - General 

6395 – Non-Consumable Technology Equipment/Software Over $500 Per Unit Cost

6397 - General Supplies & Materials (e.g., paper, pencils, forms, postage, uniforms, software, diskettes, filmstrips, VCR tapes, CD ROM disks, computer tapes, software, site licenses, and workbooks)

641X - Travel and Subsistence

6411 - Travel Employee Only (transportation, meals, lodging, registration fees, and other expenses)

6412 - Travel Students Only (meals, lodging; transportation costs are paid from 6494 or 6265)

6413 - Stipends, Non-Employees

6419 - Travel Subsistence Non-Employees

642X - Insurance and Bonding Expense

6429 - Insurance and Bonding Expense

643X - Election Expenses

6439 - Election Expenses (e.g., election officials, legal notices, etc.)

644X - Depreciation Expense of Proprietary and Non-Expendable Trust Funds

6449 - Depreciation Expense

649X - Miscellaneous Operating Expenses

6494 - Reclassified Transportation Expenditures (field trips, co-curricular activities)

6499 - Miscellaneous Operating Expenses (fees, dues, awards, bid notices, graduation expenses, food/refreshments for school-related meetings, newspaper ads)

651X - Debt Principal

6511 - Principal on Bonds

6512 - Principal on Capital Leases

6513 - Principal on Long-Term Debt

6519 - Other Principal on Debt

652X - Interest

6521 - Interest on Bonds

6522 - Interest on Capital Leases

6523 - Interest on Debt

6524 - Amortization of Bond & Other Related Costs (included are amortized deferred gain and loss amounts in connection with the defeasance of bonds)

6525 - Amortization of Premium & Discount on Issuance of Bonds (in connection with the issuance of debt)

6529 - Other Interest (not specified elsewhere)

659X - Other Debt Service Expenditures/Expenses

6599 - Other Debt Fees (e.g., issuance costs, fees, payment to fiscal or escrow agent)

661X - Land Purchase and/or Improvements

6614 - Land Purchase and Associated Fees

6619 - Land Improvements and Associated Fees

662X - Construction and/or Improvements

6623 - Auxiliary Facilities Purchase

6624 - Building Purchase

6625 - Infrastructure

6628 - Auxiliary Facilities Improvements and Associated Fees

6629 - Building Construction/ Improvements and Associated Fees

663X - Furniture and Equipment (at $5,000 or more per unit value)

6631 - Vehicles

6639 - Furniture and Equipment (e.g., telephone systems, intercommunication

            and telecommunication systems, mainframe and mini-computers, high capacity copy machines and site licenses)

664X - District Defined Assets

6641 -  Vehicles Per Unit Cost of Less than $5,000

6649 - Fixed Assets, Other Locally Defined

665X - Fixed Assets Under Lease/Purchase

6651 -  Capital Lease of Buildings (includes movable)

6659 - Capital Lease of Furniture and Equipment

666X - Library Books and Media

6669 -  Books and film that meet the one year useful life criteria and are to be catalogued and controlled by the library.

891X- Other Uses

8911 - Transfers Out (i.e., to other funds of the school district)

8912 - Special Items (i.e., unusal in nature or infrequent in occurrence such as workforce reductions, costs connected with early-retirement program, etc.)

            8913 - Extraordinary Items (i.e., unusual in nature and infrequent in occurrence such as natural disaster caused by fire, flood, tornado, hurricane, or hail storm; or costs associated to an environmental disaster)

            8949 - Other Uses (to include amounts refunded to taxpayers as a result of court decisions involving tax rate(s), taxable value(s) and/or levy(ies), if such decisions are rendered after the close of fiscal year of disputed property tax collection(s), including related penalities and interest.

895X - Non-Operating Expense

8951 - Loss on Sale of Real and Personal Property

8989 - Non-Operating Expenses