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The Uniform Minimum Chart of Accounts For New Jersey Public Schools 2015-16 Edition

Effective July 1, 2015

STATE OF NEW JERSEY DEPARTMENT OF EDUCATION OFFICE OF SCHOOL FINANCE 100 Riverview Plaza CN 500 TRENTON, NEW JERSEY 08625-0500

Date Issued 07/15

STATE BOARD OF EDUCATION MARK W. BIEDRON

Hunterdon

President

JOSEPH FISICARO

Burlington

Vice President

ARCELIO APONTE

Middlesex

RONALD K. BUTCHER

Gloucester

CLAIRE CHAMBERLAIN

Somerset

JACK FORNARO

Warren

EDITHE FULTON

Ocean

ERNEST P. LEPORE

Hudson

ANDREW J. MULVIHILL

Sussex

J. PETER SIMON

Morris

DOROTHY STRICKLAND

Essex

David C. Hespe, Commissioner Secretary, State Board of Education

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FOREWORD This handbook establishes the chart of accounts for use by New Jersey school districts. In accordance with the New Jersey Administrative Code (N.J.A.C. 6A:23A-16.1 et seq.), each district shall maintain a uniform system of financial bookkeeping and reporting that is consistent with generally accepted accounting principles (GAAP). “Chart of accounts” means a classification structure for the accounting system that permits the standardization of reported financial data whereby analyses may be performed within and between district boards of education, and on a nationwide basis. The State Board of Education originally authorized The Chart of Accounts on July 1, 1959. In 1992, The Uniform Minimum Chart of Accounts (Handbook 2R2), an amended manual, was published to conform to generally accepted accounting principles (GAAP) as provided by the National Council on Governmental Accounting. Since the 1992 edition, the information in the Chart of Accounts has been updated with revisions issued in 1994, 2003, and 2008, by annual software vendor letters and budget guidelines, and through the distribution of accounting memos. The requirement to complete school-based budgets and account for appropriations at the school level was implemented for certain at-risk school districts with guidance provided through annual school-based budget district specific budget guidelines as well as any other policy memos issued by the Department. The 2003-updated edition of the Chart of Accounts reflected the use of fund 15, a character class within the general fund used for school-based budgeting and accounting. Fund 15 is still included in this edition. The Government Accounting Standards Board (GASB) issued Statement No.34 (GASB 34) in June 1999 for implementation by June 30, 2004, which had several key implications for the 2003 Chart of Accounts update. GASB 34 eliminated the financial reporting of the general fixed asset account and general long-term debt account groups. Capital assets and long-term debt were included in the Statement of Net Assets, a district-wide accrual basis statement. Consequently, those account codes which are used in either the proprietary or fiduciary funds (accrual basis) or the governmental column of the district-wide statements (accrual basis) were identified in the 2003 updated Chart of Accounts with the phrase [Accrual basis of accounting] at the end of the description of the account code. These notations are also in this edition. Districts do not need to include all accrual basis account codes in the general ledger software for day-to-day accounting, only those needed for the proprietary and fiduciary funds. In November 2003, the National Center for Education Statistics (NCES) issued a revised publication Financial Accounting for Local and State School Systems, which was an updated version of the 1990 NCES chart of accounts and comparable to most account codes in the NJ Chart of Accounts. The 2008 Chart of Accounts update incorporated the changes issued in annual software vendor letters and budget guidelines, through the distribution of accounting memos, and as a result of the passage of The School Funding Reform Act of 2008 (SFRA).

Date Issued 07/15

This 2015 Chart of Accounts update incorporates the changes issued in annual software vendor letters and budget guidelines since the 2008 update. New account numbers issued are highlighted in gray. Account numbers that are no longer applicable are noted as “Reserved” and are listed in new Appendix C – Details of Reserved Codes. The 2008 edition of the NJ Chart of Accounts used an asterisk (*) to identify the accounts that are required for the annual data collection that is sent to NCES. This notation continues in this 2015 NJ Chart of Accounts update.

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TABLE OF CONTENTS Foreword .......................................................................................................................................... i Chapter 1 - The Account Classification System ............................................................................. 1 Chapter 2 - Account Classification Descriptions ............................................................................ 5 Section 1. - Fund Descriptions ............................................................................................ 5 Section 2. - Revenue Classifications................................................................................... 9 Section 3. - Expenditure Classifications ........................................................................... 23 Program and Project/Reporting................................................................................. 23 Function .................................................................................................................... 31 Object ........................................................................................................................ 40 Section 4. – Balance Sheet Accounts ................................................................................ 61 Section 5. – Miscellaneous Accounts ............................................................................... 75 Section 6. – County Vocational and Special Services School District Accounts ............. 76 APPENDIX A – Expenditure Account Outline .......................................................................... A-1 APPENDIX B – Supplies and Equipment .................................................................................. B-1 APPENDIX C – Details of Reserved Codes............................................................................... C-1

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CHAPTER 1

THE ACCOUNT CLASSIFICATION SYSTEM THE ACCOUNTING SYSTEM The accounting system is the means by which financial data is captured during the actual operation of the district, recorded in the books of account, and then analyzed to produce required reports. Financial transactions can be classified to facilitate their accumulation in categories needed for reports. The guidelines here provide a classification structure that will meet most of the accounting system’s needs and, by standardizing reported data, will permit reports from different districts to be comparable. Several principles guided the design of the account classification structure in this publication. Taken together, they support the needs of decision-makers - school officials, other public officials, creditors, and the general public - who use district financial reports. These principles are as follows: 1. The chart of accounts encourages full disclosure of the financial position of the local education agency (LEA). Emphasis is placed on the accurate classification of financial transactions. Expenditures are recorded in the accounting categories applicable, regardless of the implications of some of those decisions. 2. Comprehensiveness of financial reporting is encouraged. The LEA should incorporate all financial activities into a single accounting and reporting system for full disclosure. The account classifications here encourage this procedure. Accounts for such activities as food services, student activities, community services, and commercial-like enterprises all should be included in the financial reports of the LEA. 3. Simplified reporting is encouraged. Only the minimum number of funds consistent with legal and operating requirements should be established, since unnecessary funds result in undue complexity and inefficient financial administration. 4. Financial reporting emphasizes the results of LEA operations more than the resources applied. The account code structure emphasizes program accounting and the application of supporting services costs to the “products” of the educational enterprise. 5. The account classification system is flexible; it meets the needs of both small and large LEAs while retaining comparability of reported data. The guidelines here include a minimum list of accounts essential for state reporting. 6. The classification of accounts and the recommended reporting structure remain in accordance with GAAP.

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THE ACCOUNT CLASSIFICATION STRUCTURE This publication provides for classifying three basic types of financial activity: revenues and other sources of funds, expenditures and other uses of funds, and transactions affecting the balance sheet. For each type of transaction, the specific account code is made up of a combination of classifications called dimensions. Each dimension describes one way of classifying financial activity. A school location dimension is only required for districts with schools implementing school-based budgeting. The dimensions applicable to each type of transaction are as follows: Revenues

Expenditures

Balance Sheet

Fund Revenue Source Program & Project/Reporting Location

Fund Program & Project/Reporting Function Object Location

Fund Balance Sheet Account

Coding structures applicable to each dimension are shown below. An additional identifying dimension may be added, if required, to accommodate computerized record keeping systems. Also, depending on each district’s needs, the location dimension may be either two or three digits. Revenues

Fund xx

Revenue Source xxxx

Program and Project/Reporting xxx

Location xxx

Expenditures

Fund xx

Program and Project/Reporting xxx

Function xxx

Object xxx

Location xxx

Balance Sheet Fund xx

Balance Sheet Account xxx

REVENUE DIMENSIONS Fund (Subfund) A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources. It also contains all related liabilities and residual equities or balances, or changes therein. Funds are established to carry on specific activities or attain certain objectives of an LEA according to special legislation, regulations, or other restrictions. A list of funds, descriptions, and account codes is provided in Chapter 2.

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Revenue Source This dimension classifies revenue by type and source. There are four broad source categories: local, intermediate, state, and federal. Program and Project/Reporting See program and project/reporting under expenditure dimensions. Location See location under expenditure dimensions.

EXPENDITURE DIMENSIONS Fund (Subfund) See Fund (Subfund) under revenue dimensions. Program and Project/Reporting Programs and projects are activities and procedures designed to accomplish an objective or set of objectives. Function The function describes the activity for which a service or material object is acquired. Functions consist of activities, which have the same general operational objectives. Furthermore, categories of activities comprising each of these divisions are grouped according to the principle that the activities should be combinable, comparable, relatable, and mutually exclusive. Object The object is the service or commodity bought. These categories are divided into sub-objects for more detailed accounting. Location The location code identifies the individual schools of the district. This is mandatory for districts with schools that prepare school-based budgets. Required maintenance under Education Facilities Construction Financing Act (EFCFA) is required to be reported by school facility.

BALANCE SHEET DIMENSIONS Fund (Subfund) See Fund (Subfund) under revenue dimensions.

Date Issued 07/15 Balance Sheet Account (Account Type) These classifications correspond to the items normally appearing on the balance sheet. A listing of balance sheet accounts, descriptions, and codes is contained in Chapter 2.

THE MINIMUM CHART OF ACCOUNTS Used in its entirety, the chart of accounts classification structure (particularly the expenditure classifications) can generate a variety of detailed data. Hence, an LEA may choose in some ways which parts of the system it needs or wants to use. It may choose: 1. To design its own program and project/reporting code structure. 2. To expand the level of detail of the function or object dimension by using more specific categories described in the chart of accounts (the three-digit function code may be expanded to four digits). 3. To add dimensions not included in the publication such as organizational unit, level of instruction or job classification. Whatever course an LEA chooses, it must follow a certain minimum list of these classifications to meet state reporting requirements. Dimensions, accounts, and coding structures listed in this chart of accounts are minimum requirements unless labeled as optional. A district must prepare a revenue and expenditure report each month and a final year-end report in conformity with the dimensions, accounts, coding structures and minimum requirements outlined in this publication. Such reports must be in addition to any expanded formats a district may design on its own. Budgetary records must be maintained in conformity with the annual school district budget and supplemented as necessary. Supplemental budgetary records for special projects must be maintained in conformity with the uniform grant project budget statement.

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CHAPTER 2

ACCOUNT CLASSIFICATION DESCRIPTIONS This chapter describes the account classification structure in detail. Each component of the dimensions in the accounting system are numbered and defined. This chapter contains five sections for all school districts: funds, revenue classifications, expenditure classifications, balance sheet accounts, and miscellaneous accounts as well as a sixth section specific to county vocational and special services districts.

SECTION 1. - FUND DESCRIPTIONS Governmental accounting systems should be organized and operated on a fund basis. The diverse nature of governmental operations and the necessity of assuring legal compliance preclude recording and summarizing financial transactions in a single accounting entity. Instead, the required accounts are organized based on funds, each of which is completely independent of another. Each fund must be accounted for so that the identity of its resources, obligations, revenues, expenditures, and fund equities is continuously maintained. These purposes are accomplished by providing a complete self-balancing set of accounts for each fund, which shows its assets, liabilities, reserves, fund balances, revenues, and expenditures. A fund is a fiscal and accounting entity, with a self-balancing set of accounts recording cash and other resources, together with all related liabilities and residual equities or balances, or changes therein. If one were to compare fund accounting with commercial accounting, each fund would equate to an independent business, with a separate set of records owned by one entity, the district. The classifications of funds included here are similar to those used by other state and local government units and follow the reporting structure required by GASB 34. They consist of the following: Governmental Fund Types. The funds through which most district functions are typically financed. The reporting focus of these funds is on determining financial position rather than net income. Governmental funds track the financial activity of the LEA’s basic services such as regular and special education. The governmental fund category includes the general fund, special revenue fund, capital projects fund, debt service fund, and permanent fund. Proprietary Fund Types. The funds used to account for district activities for which a fee is charged to external users for goods or services. The proprietary fund category includes enterprise and internal service funds. Fiduciary Fund Types. The funds used to account for assets held by a district as trustee or agent for individuals, private organizations, or other governmental units and therefore are not available to support the district’s own programs. Fiduciary funds are comprised of Trust and Agency Funds and include pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds. Each trust fund is treated for accounting measurement purposes in a manner similar to either a governmental fund or a proprietary fund. Trust funds are distinguished from agency funds generally by the existence of a trust agreement that affects the degree of management involvement and the length of time that the resources are held. Agency funds are purely custodial (assets equal liabilities) and thus do not involve measurements of results of operations.

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Governmental Funds Code Description 10

General Fund. Accounts for all financial resources of the district except those required to be accounted for in another fund. General fund balance sheet and revenue accounts use fund code 10. A district may have only one general fund. Expenditure reporting requires further breakout in the fund code for character class delineation as follows: 11

General Current Expense. Accounts for all expenditures of the district for current expenses. Expenditures included here would be regular program instruction costs and the administrative and other support services costs related to providing the district's normal operations.

Capital Outlay. Accounts for all expenditures of the district for capital outlay supported by current revenues. It includes increases in the general fund capital reserve, equipment purchases, and facilities acquisition and construction services. Payments made on the lease purchase of equipment are recorded as rental payments under the appropriate program/function in general current expense, not capital outlay.

Special Schools. Accounts for all expenditures of the LEA other than state and federal grants for current expenses of special schools. It includes the entire cost of adult school programs, including community schools.

School-based Budgets. Accounts for revenues and expenditures, by school, for those schools required to prepare school-based budgets. Districts with schools preparing school-based budgets must record all the revenues and expenditures for each school separately in character class 15. Revenues for schools in the district that do not prepare school-based budgets would be recorded in fund code 10.

Reserved.

FEMA Community Development Block Grant (CDBG). Accounts for the grants received from Federal Emergency Management Agency (FEMA) for CDBG related to Hurricane Sandy.

Special Revenue Fund. Accounts for the proceeds of specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for specified purposes. Some examples of special revenue funds might include restricted state or federal grants-in-aid and restricted tax levies. One fund is used, supplemented by the use of program codes.

Capital Projects Fund. Accounts for financial resources used to acquire or construct major capital facilities (other than those of proprietary and fiduciary funds). The source of revenue in this fund would be the sale of bonds, grants, or transfers from the general fund to augment the grant. Separate accounting must be used for each capital project.

6 Fund codes

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Debt Service Fund. Accounts for the accumulation of resources for, and the payment of, long-term debt, principal and interest. The source of revenue in this fund would be state aid, debt service tax levy, transfers from capital projects after completion of the original purpose or transfers from general fund capital reserve.

Permanent Fund. Accounts for resources legally restricted such that only earnings, and not the principal, may be used to support the district’s activities. An example is a fund established by an outside contributor with the restriction that only the income may be used. Permanent funds do not include trust and agency funds (defined below).

Proprietary Funds Code Description 60

Enterprise Fund. May be used to account for any activity for which a fee is charged to external users for goods or services. The enterprise fund is required to be used for any activity whose principal revenue sources meet any of the following criteria:  Laws or regulations require the district to recover costs through fees and charges;  The pricing policies of the activity establish fees and charges designed to recover its costs, including capital costs (such as depreciation or debt service); or  Debt is backed solely by revenues from fees and charges (thus, not debt that is backed by the full faith and credit of the district). Some examples of enterprise funds include funds used for the food service program, a bookstore operation, an athletic stadium, and a community swimming pool. Insignificant activities of districts are not required to be included in an enterprise fund.

Internal Service Fund. Accounts for any activity that provides goods or services to other district funds, other districts, or to other governmental units, on a cost-reimbursable basis. Some examples of internal service funds could include central warehousing and purchasing, central data processing, and central printing and duplicating. Internal service funds are used if the reporting government is the predominant participant in the activity. Otherwise, the activity should be reported as an enterprise fund.

Fiduciary Funds Code Description 80

Trust Fund. Accounts for assets held in a trustee capacity for others and therefore cannot be used to support the district’s own programs. Three trust fund types are used to account for resources held and administered by the district when it is acting in a fiduciary capacity for individuals, private organizations or other governmental units. These funds are distinguished from agency funds generally by the existence of a trust agreement that affects the degree of management involvement and the length of time that the resources are held. 81

Pension and Other Employee Benefit Trust. Accounts for resources held in trust for the members and beneficiaries of various employee benefit plans.

Investment Trust Fund. Accounts for the portion of investment pools reported by the sponsoring district. 7 Fund codes

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Private Purpose Trust Fund. Accounts for all other trust arrangements, such as a scholarship fund to benefit individual students. Agency Fund. Accounts for resources held by the reporting district in a purely custodial capacity that involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments. Districts must maintain the financial integrity of the individual agencies through a separate accounting of each activity for which the district is acting as an agent. Agency funds would include a central payroll (clearing) account, parent-teacher organizations and student activity accounts.

Student Activity Funds. Funds, which are owned, operated, and managed by the student body under the guidance and direction of adults or a staff member for educational, recreational, or cultural purposes. Although the board of education has the ultimate responsibility for student activity funds, in most cases they are not school district funds. If the board of education subsidizes a portion of a student activity fund, that subsidy should be included in the regular budget of that district. Some examples of student activity funds include: 1. 2. 3. 4. 5. 6. 7. 8.

Homeroom Yearbook Class Years Choral and Band Groups Classes Student Clubs Student Council Student Sponsored Bookstores

8 Fund codes

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SECTION 2. - REVENUE CLASSIFICATIONS Revenues are classified by type and source for the various funds of a district. The term revenues means increases in (sources of) fund financial resources other than from interfund transfers and debt issue proceeds and redemptions of demand bonds. Revenues are generally additions to assets that do not increase any liability and do not represent the cancellation of certain liabilities without a corresponding increase in other liabilities or a decrease in assets.

PROGRAM AND PROJECT/REPORTING When an LEA receives money for restricted uses, it frequently must prepare a report showing the amount received and the amounts expended for those purposes. When revenues of this nature are received, the LEA assigns a program and project/reporting classification to the revenue transactions. The structure and classification of the program and project/reporting codes assigned is identical to those in the program and project/reporting code used to classify expenditures. The third section of this chapter, “Expenditure Classifications” provides a detailed discussion of the program and project/reporting dimension. Otherwise, 000 is assigned as the program and project/reporting dimension of revenue accounts.

REVENUE SOURCE Revenues are classified by four major sources: local, intermediate, state, and federal. Within each source of revenue, individual items of revenue are classified into basic groupings of similar types of revenue such as taxes or tuition. These group headings are not account titles; they are used only as a convenient means of identifying specific revenue accounts. The revenue source classification includes “other financing sources” which constitute fund revenues in a strict fund accounting context, but are not considered revenues to the LEA. They include the sale of bonds and the receipt of interfund transfers. These other sources are described in the 5000 accounts. In coding the revenue accounts, adherence to the federal publication Financial Accounting for Local and State School Systems 2008 Edition has been maintained wherever possible. This results in some instances in a skip in number sequence. An asterisk (*) placed after an account code indicates the account is a federal reporting account code.

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Revenue Source Code

1000

Description

Revenue from Local Sources. Revenue from local sources is the amount of money produced within the boundaries of the LEA and available to the LEA for its use. Money collected in the same amount by another governmental unit as an agent of the LEA (less collections costs) is recorded as revenue from local sources. Shared revenue (revenue levied by another governmental unit, but shared in proportion to the amount collected within the LEA) is also recorded as revenue from local sources. Revenue from local sources may be either restricted or unrestricted. Restricted revenues are recorded in the special revenue fund and unrestricted revenues are recorded in the general fund. Restricted revenues from local sources include funds received from a local foundation, trust, booster club, or individual that has provided the funds for an express written purpose.

1200*

Revenue from Local Governmental Units Other than LEAs. Revenue received from the appropriations of another local governmental unit.

1210*

Ad Valorem Taxes – Local Tax Levy. Taxes levied for school purposes by a local governmental unit other than the LEA. The LEA is not the final authority, within legal limits, in determining the amount to be raised. For example, after an LEA has determined that a certain amount of revenue is necessary, another governmental unit may exercise discretionary power in reducing or increasing the amount.

1220

Municipal Surplus. Revenue from unappropriated surplus or from unappropriated anticipated receipts of a municipality or municipalities, which has been transferred to the LEA.

1230

Other Revenue from Local Governmental Units Other Than LEAs.

1300

Tuition. Revenue from individuals, other LEAs and other sources for education provided by the LEA. Fees for adult education programs are recorded in account 1990. (Note: county vocational and special services districts – see Section 6 for tuition account codes available for use by vocational and special services districts). Used only with the general fund.

1310*

Tuition From Individuals. Tuition paid by an individual to attend school in an LEA other than the one in which they reside. This code is also used to record tuition received from members of the community or district employees to send children to the preschool program recorded in fund 20.

1320*

Tuition from Other LEAs within the State. Tuition received from an LEA located within New Jersey for educating students residing within the paying district. This code is also used to record tuition received from an LEA located within New Jersey for educating students residing within the paying district that attend the receiving district’s preschool program recorded in fund 20.

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Revenue Source Code

Description

1321*

Tuition from Other Governmental Sources within the State. Tuition received from a governmental source located in New Jersey such as tuition paid by the court system.

1330*

Tuition from Other LEAs Outside the State. Tuition received from an LEA located outside of New Jersey for educating students residing outside the state.

1340*

Tuition from Other Sources. Includes tuition received from sources both within and outside of New Jersey paid to an LEA for educating students not specifically referenced elsewhere in the 1300 series.

1350

Tuition From Summer School. This account is available to regular districts only.

1400

Transportation Fees. Revenues derived from individuals, other LEAs, and other sources for transporting students to and from school and school activities. Used only with fund 10.

1410*

Transportation Fees from Individuals. Fees paid by parents/guardians for transporting students who reside outside the zone of free public school busing (subscription busing). Also included are fees paid by students for transportation on school field trips.

1420*

Transportation Fees from Other LEAs within the State. Fees paid by other LEAs located within the state for transporting their students between home and school.

1421*

Transportation Fees from Other Government Sources within the State. Fees paid by municipal governments for non-mandated transportation.

1440*

Transportation Fees from Other Sources. This account is used for transportation fees not specifically included above.

1500*

Earnings on Investments. Revenues from holdings (short and long-term) invested for earnings purposes. Earnings on investments are most commonly used with general fund 10, capital projects fund 30, and debt service fund 40.

1510

Interest On Investments. Interest revenue on the investments authorized by New Jersey statutes.

1520

Dividends on Investments. Revenue from dividends on stocks held for investment.

1530

Gains or Losses from Investments. Gains or losses recognized from the sale of investments or changes in the fair value of investments. Gains represent the excess of sale proceeds (or fair value) over cost or any other basis on the date of sale (or valuation) over sales value (or fair value). All recognized investment gains may be accounted for using accounts 1531 and 1532. For financial statement purposes, GASB Statement 31 requires that all investment income, including the changes in fair value of investments, be reported as revenue in the operating statement.

1531 Realized Gains (Losses) on Investments. Gains or losses realized from the sale of investments. Gains represent the excess of sale proceeds over cost or any other basis on 11 Revenue codes

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Revenue Source Code

Description the date of sale. Losses represent the excess of the cost or any other basis at the date of sale over sales value. Note that for financial statement purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements. 1532 Unrealized Gains (Losses) on Investments. Gains or losses recognized from changes in the value of investments. Gains represent the excess of fair value over cost or any other basis on the date of valuation. Losses represent the excess of the cost or any other basis at the date of valuation over fair value. For financial reporting purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements.

1540

1600*

Investment Income from Real Property. Revenue for rental, use charges, and other income on real property held for investment purposes. Note that rentals of real property not held for investment purposes should be posted to revenue code 1910. Food Service. Revenues from dispensing food to students and adults.

1610

Daily Sales - Reimbursable Programs. Revenues from students for the sale of breakfasts, lunches and milk that are considered reimbursable programs by the United States Department of Agriculture. Federal reimbursem*nts are recorded in account 4460 series, Child Nutrition Programs.

1611 Daily Sales - School Lunch Program. Revenue from students for the sale of reimbursable lunches as part of the National School Lunch Program. 1612 Daily Sales - School Breakfast Program. Revenue from students for the sale of reimbursable breakfasts as part of the School Breakfast Program. 1613 Daily Sales - Special Milk Program. Revenue from students for the sale of reimbursable milk as part of the Special Milk Program. 1614 Daily Sales – After School Program. Revenue received from students for the sale of reimbursable costs from after-school programs. 1620

Daily Sales – Non-reimbursable Programs. Revenue from students and adults for the sale of non-reimbursable breakfasts, lunches and milk. This category would include all sales to adults, the second type A lunch to students, and a la carte sales.

1630

Special Functions. Revenue from students, adults or organizations from the sale of food products and services considered special functions. Some examples would include potlucks, PTA-sponsored functions, and athletic banquets.

1700*

District Activities. Revenue resulting from co-curricular and extra-curricular activities controlled and administered by the school district. These revenues are not to be commingled with the proceeds from student activities. (See section on agency funds for student activity funds.)

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Revenue Source Code

Description

1710

Admissions. Revenue from patrons of a school-sponsored activity such as a concert, school play, or athletic event.

1720

Bookstore Sales. Revenue from school-sponsored bookstores.

1730

Student Organization Membership Dues and Fees. Revenue from students for memberships in school clubs or organizations.

1750*

Revenue from Enterprise Activities. Revenue (gross) from vending machines, school stores, soft drink machines, and so on, not related to the regular food service program. These revenues are normally associated with activities at the school level that generate incremental local revenues to be used for the benefit of the school.

1790

Other Activity Income. Other revenue from school or district activities not specifically included above.

1800*

Revenue from Community Services Activities. Revenue from community service activities operated by the LEA. For example, the revenue from the operation of a swimming pool by an LEA as a community service would be recorded here. Multiple classifications may be established within this series to differentiate activities.

1900

Other Revenues from Local Sources.

1910*

Rentals. Revenue from the rental of either real or personal property owned by the LEA. Note that rental income from real property held for investment is posted to revenue code 1540.

1920*

Contributions and Donations from Private Sources. Revenue received from a philanthropic foundation, private individuals or private organizations for which no repayment or special service to the contributor is expected. This code should be used to record on-behalf payments made by private organizations to school district personnel, such as stipends paid to teachers.

1930*

Gains or Losses on Sale of Capital Assets. The amount of revenue over the book value of the fixed assets sold. For example, the gain on the sale would be the portion of the selling price received in excess of the depreciated value (book value). This account is used in the proprietary funds or fiduciary funds. For funds other than proprietary and fiduciary, account 5300 is used to report the proceeds from the disposal of assets. [Accrual basis of accounting]

1940*

Textbook Sales and Rentals. Revenue from the sale or rental of textbooks not including sales from regular bookstore operations.

1950*

Services Provided Other LEAs. Revenue from services provided to other LEAs other than for tuition and transportation services. For example, data processing, printing, and purchasing.

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Revenue Source Code

Description

1960*

Services Provided Other Local Governmental Units. Revenue from services provided to governmental units other than LEAs. For example, data processing, printing, and purchasing.

1970*

Services Provided To Other Funds. Revenue from services provided to other funds such as printing, purchasing, or data processing.

1980*

Refund of Prior Year’s Expenditures. Revenues recorded for refunds in the current year of expenditures made in the prior year. If refund and expenditure occurred in the current year, current year expenditures are reduced, as prescribed by GAAP. Tuition overpayments are not considered miscellaneous income, but rather a reduction to the expenditure in the year of refund.

1981 State Health Benefits Refund. Revenues recorded for refunds of employer premiums paid on behalf of employees of the LEA. 1990*

Miscellaneous Revenue from Local Sources. Revenue from local sources not provided for elsewhere. Book fines and fees collected for non-accredited adult education program fees are recorded under this classification.

1991 Adult Education Testing Center Revenue. Revenue for test fees for those seeking a New Jersey State issued high school diploma through tests of Adult Education Testing Centers (formerly called General Education Development (GED)). 1992 Advertising Fees – School Buses. Revenue from fees charged for advertising on exterior sides of school buses, pursuant to N.J.S.A. 18A:39-31. 2000*

Revenue from Intermediate Sources. Revenue from intermediate sources is revenue from funds collected by an intermediate administrative unit, or a political subdivision between the LEA and the State, and distributed to LEAs in amounts that differ in proportion to those which were collected within such systems. An illustration of revenue from intermediate sources is a property tax levied and collected by a county government, which then distributes the money collected to the LEAs on a flat grant or foundation-aid basis.

2100*

2110 2200*

Unrestricted Grants-in-Aid. Revenue recorded as grants by the LEA from an intermediate unit, which can be used for any legal purpose by the LEA without restriction. County Transportation Contributions. Restricted Grants-in-Aid. Revenue recorded as grants by the LEA from an intermediate unit that must be used for a categorical or specific purpose. If such money is not completely used by the LEA, it must be returned, usually, to the intermediate governmental unit.

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Revenue Source Code

Description

2300*

Revenue in Lieu of Taxes. Commitments or payments made out of general revenues by an intermediate governmental unit to the LEA in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the LEA on the same basis as privately owned property or other tax base. It would include payments in lieu of taxes on privately owned property that is not subject to taxation on the same basis as other private property because of an action taken by the intermediate governmental unit.

2400*

Revenue for/on Behalf of the LEA. Commitments or payments made by an intermediate governmental jurisdiction for the benefit of the LEA including contributions of equipment or supplies. Such revenue includes payments to a pension fund by the intermediate unit on behalf of an employee of the LEA, and a contribution of capital assets by an intermediate unit to the LEA. Separate accounts may be maintained to identify the specific nature of the revenue item.

3000*

3100

Revenue from State Sources. Revenue from funds produced within the boundaries of and collected by the State and distributed to LEAs in amounts proportionately different from those collected within such LEAs. Unrestricted Grants-in-Aid. Revenue from state funds which can be used without restriction for any legal purpose desired by the LEA with any unspent balances remaining with the LEA. 3116 School Choice Aid. State aid based on actual enrollment plus the number of projected choice students for the following period (N.J.S.A. 18A:7F-62). 3121 Categorical Transportation Aid. State aid for transportation services pursuant to the SFRA of 2008 (N.J.S.A. 18A:7F-57). 3131 Extraordinary Aid. This account is used to record additional state aid provided to assist the district with special education costs. 3132 Categorical Special Education Aid. State aid for special education classes and services pursuant to the SFRA of 2008 (N.J.S.A. 18A:7F-55). 3133 Family Crisis Transportation Aid. State aid for reimbursem*nt to school districts for transportation costs related to family crisis situations under N.J.S.A. 18A:38-1.1. 3160 Debt Service Aid Type II. State aid for the payment of debt service. This classification is used in the debt service fund. 3175 Educational Adequacy Aid. State aid provided to certain districts pursuant to the SFRA of 2008 (N.J.S.A. 18A:7F-58 section 16b). 3176 Equalization Aid. State aid to fund the difference between the district’s adequacy budget and the district’s local fair share under the SFRA of 2008 (N.J.S.A. 18A:7F-48, -52 and -53).

15 Revenue codes

Date Issued 07/15

Revenue Source Code

Description 3177 Categorical Security Aid. (N.J.S.A. 18A:7F-56).

State aid for security equipment, personnel and services

3178 Adjustment Aid. State aid to ensure districts receive a minimum of a 2% state aid increase (N.J.S.A. 18A:7F-58). 3190

Other Unrestricted State Aid. Unrestricted state aid not specifically included elsewhere.

3191 Aid for Adult and Post-Graduate Programs. This aid category is used by regular and vocational districts only. 3194 Teacher Quality Mentoring. State aid for the Teacher Mentoring program activities. This program reimburses districts for the stipends paid to experienced teachers who serve as mentors to new teachers. 3199 Advanced State Aid. Advance loans of state aid pursuant to N.J.S.A. 18A:7A-56. 3200

Restricted Grants-in-Aid. Revenue from state funds which must be used for a specific purpose. Restricted grants-in-aid, other than for debt service, are classified in the special revenue fund 20.

3210

Restricted Formula Aids. Restricted state aids that are dedicated, nonlapsing sources of funds.

3211 Reserved. 3218 Preschool Education Aid and Prior Year Carryover. State aid for funding preschool education programs (N.J.S.A. 18A:7F-54). This classification is used in the special revenue fund. 3220

State School Lunch Program. State reimbursem*nts from the state program for school lunches.

3230

Restricted Nonpublic Aids. Revenue received from the State for the cost of providing nonpublic school students with nursing, technology, textbooks, transportation, auxiliary, and handicapped services. Unique program codes are used to track each restricted aid separately. See program code 500 for individualized programs. Used only with fund 20.

3231 Nonpublic Textbook Aid. Revenue received from the state for the cost of textbooks purchased and loaned to nonpublic school students. This classification is used in the special revenue fund. 3232 Nonpublic Auxiliary Services Aid – Compensatory. Revenue received from the state for the cost of providing compensatory education to nonpublic school students. This classification is used in the special revenue fund.

16 Revenue codes

Date Issued 07/15

Revenue Source Code

Description 3233 Nonpublic Auxiliary Services Aid – E.S.L. Revenue received from the State for the cost of providing English as a Second Language programs to nonpublic students. This classification is used in the special revenue fund. 3234 Nonpublic Auxiliary Services Aid – Home Instruction. Revenue received from the State for the costs of providing home instruction to nonpublic students. This classification is used in the special revenue fund. 3235 Nonpublic Auxiliary/Handicapped Transportation Aid. Revenue received from the state for the cost of providing transportation to nonpublic students. This classification is used in the special revenue fund. 3236 Nonpublic Handicapped Aid – Supplemental Instruction. Revenue received from the state for the cost of providing supplementary instruction to nonpublic students. This classification is used in the special revenue fund. 3237 Nonpublic Handicapped Aid. Revenue received from the State for the cost of providing identification, examination and classification services to nonpublic students. This classification is used in the special revenue fund. 3238 Nonpublic Handicapped Aid – Speech Correction. Revenue received from the State for the cost of providing speech correction services to nonpublic students. This classification is used in the special revenue fund. 3239 Nonpublic Nursing Services Aid. Revenue received from the State for the cost of providing nursing services to nonpublic students. This classification is used in the special revenue fund. 3240 Nonpublic Technology Initiative Aid. Revenue received from the state for the cost of providing technology including computers, software, networks, distance learning equipment, and other technologies to all students attending a nonpublic school located in the public school district. This classification is used in the special revenue fund.

3245

Emergency Aid. State aid to meet unforeseeable conditions.

3250

Additional State School Building Aids.

3251 Reserved. 3252 Reserved. 3253 Reserved. 3255 Additional State School Building Aid – EDA Grant. Revenue item used in the Capital Projects Fund to record the EDA grant. 3260

General Vocational Education. State aid in the form of grants issued by the Office of Career and Technical Education for general vocational education programs including 17 Revenue codes

Date Issued 07/15

Revenue Source Code

Description district and regional vocational education, industrial education, and work-study programs. Each grant should be detailed separately by use of the program and project/reporting code.

3270

Adult and Continuing Education. State aid in the form of grants issued by the Department of Labor for evening adult and continuing education programs including high school completion, evening vocational and adult education. Each grant should be detailed separately by use of the program and project/reporting code.

3280

Evening School for the Foreign-Born. State aid for operation of an evening school for the foreign-born.

3290

Other Special State Projects. Other restricted state grants not detailed above. Detailed separately by use of program and project/reporting code.

3900*

Revenue for/on Behalf of the School District. Commitments or payments made by the State for the benefit of the school district, or contributions of equipment or supplies. Such revenue includes the payment to a pension fund by the State on behalf of an LEA employee for services rendered to the LEA. It would include a contribution of capital assets by a State unit to the LEA. Separate accounts may be maintained to identify the specific nature of the revenue item. 3901 T.P.A.F. Pension Aid. 3902 T.P.A.F. Social Security Aid.

4000

Revenue from Federal Sources. Revenue from federal sources is revenue from funds collected by the federal government and distributed to LEAs. In determining whether revenue is federal revenue, it is unimportant whether the funds are distributed directly to the school district by the federal government or through some intervening agency such as the State. When a school district does not have a method for determining the prorated share of federal, state and other sources of revenue in a commingled grant, the distributing agency should provide this information to the school district. When recording reimbursem*nt for indirect costs, the revenue should be recorded in the fund and revenue source classification for the program for which the indirect costs are claimed.

4100*

Impact Aid. Impact Aid revenue direct from the federal government, which can be used for any legal purpose desired without restriction.

4101

Impact Aid (General). Impact Aid revenue received from the federal government under sections 8002 or 8003 of the Elementary and Secondary Education Act of 1965.

4102

Impact Aid (Capital). Impact Aid revenue received from the federal government under sections 8007 or 8008 of the Elementary and Secondary Education Act of 1965.

18 Revenue codes

Date Issued 07/15

Revenue Source Code

Description

4200*

Unrestricted Grants-in-Aid from the Federal Government through the State. Revenues from the federal government through the State as grants, which can be used for any legal purpose desired without restrictions. Includes Medicaid Reimbursem*nt revenue.

4210

ARRA/SEMI Revenue. Revenues from the federal government through the state Department of Treasury for increase in the Special Education Medicaid Incentive (SEMI) program’s Federal Medical Assistance Percentage under the American Recovery and Reinvestment Act.

4300*

Restricted Grants-in-Aid Direct From the Federal Government. Revenue direct from the federal government as grants that must be used for a categorical or specific purpose. If such money is not completely used, it usually is returned to the governmental unit. This classification is used in the special revenue fund 20.

4400*

Restricted Grants-in-Aid from the Federal Government through the State. Revenues from the federal government provided through the State as grants that must be used for a categorical or specific purpose. If such money is not completely used, it usually is returned to the governmental unit. Included in this area are funds received under IASA, IDEA, Vocational Programs – Carl Perkins Act, Adult Education, Child Development Programs, Child Nutrition Programs, and No Child Left Behind (NCLB). Districts receiving funds that are not identified below by a unique revenue code are to code such funds to series 4500-4599. Note that NCLB codes have been assigned account ranges.

4411-4416 The following NCLB grants utilize this revenue code range: Title I-Part A - Improving Basic Programs. Title I- Part A - SIA School Improvement. Title I- Part D - Neglected, Delinquent, or At Risk. 4417-4418 Range used for the following programs: Title VI- Rural and Low-Income School Programs. 4420-4429 I.D.E.A. Part B - Individuals with Disabilities Education Act. Federal entitlement grants recorded in the special revenue fund and separated in the IDEA accounts by title and approved project. 4430

Carl D. Perkins Vocational and Technical Education Act of 1998. Federal formula grants for improving student achievement and preparing students for postsecondary education, learning, and careers. 4438 Other Vocational. Other federal vocational programs. program and project/reporting code.

4440

Detail separately by use of

Adult Basic Education and Family Literacy.

4451-4455 The following NCLB grants utilize this revenue code range: Title II-A-Teacher and Principal Training and Recruiting. Title II-D-Enhancing Education through Technology.

19 Revenue codes

Date Issued 07/15

Revenue Source Code 4460

Description Child Nutrition Programs. project/reporting code.

Separately detail programs by use of program and

4461 School Breakfast Program. 4462 National School Lunch Program. Use this account also for the After School Snack Program as well as the School Lunch Program. 4463 Special Milk Program for Children. 4464 Other Nutrition Reimbursem*nts. Include Summer Food or Childcare Food Program funds in this account. 4471-4474 Title IV- Safe and Drug Free Schools. 4491-4494 Title III- English Language Enhancement. 4495-4499 Reserved. 4500*

Other Restricted Grants-in-Aid from the Federal Government through the State. Federal grants not specifically classified in the preceding range 4400-4499.

4520

Reserved.

4521

Reserved.

4522

Reserved.

4525

Race to the Top III. Federal funds received through the Race to the Top program are recorded here. (Used only in Fund 20).

4526

FEMA Community Development Block Grant (CDBG). Used to record revenue received from the Federal Emergency Management Agency (FEMA) for CDBG in fund 19 and Project SERV grants in fund 20, related to Hurricane Sandy.

4527

Preschool Expansion Grant. Federal grant for Preschool Development Expansion. Grant is based on projected number of regular education 4-year-old students at or below 200 percent of the poverty level.

4600

4610

Revenue for/on Behalf of the LEA. Payments made by the federal government for the benefit of the school district, or contributions of equipment or supplies. This includes a contribution of capital assets by a federal governmental unit to the school district and foods donated by the federal government to the school district. Separate accounts should be maintained to identify the specific nature of revenue items. U.S.D.A. Commodities. Used to record the full cash equivalent value of U.S.D.A. Commodities. The processing fee should be recorded as an expense.

20 Revenue codes

Date Issued 07/15

Revenue Source Code

Description

4700*

Grants-In-Aid from the Federal Government through Other Intermediate Agencies. Revenue from the Federal Government through an intermediate agency. Includes Private Industry Council (JTPA) revenue.

4800*

Revenue in Lieu of Taxes. Payments made out of general revenues by the federal government unit to the LEA in lieu of taxes it would have had to pay had its property or other tax base been subject to taxation by the LEA on the same basis as privately owned property or other tax base.

5000* 5100

Other Financing Sources Issuance of Bonds. Used to record the face amount of the bonds that are issued. Shortterm debt proceeds should not be classified as revenue. When a school district issues short-term debt (debt with a duration of less than 12 months) that is to be repaid from governmental funds, a liability (notes payable) should be recorded in the balance sheet of the fund responsible for repayment of the debt.

5110*

Bond Principal. Principal from the sale of bonds.

5120

Premium (or Discount) on the Issuance of Bonds. Proceeds from that portion of the sale price of bonds in excess of or below their par value. The premium or discount represents an adjustment of the interest rate and will be amortized using expenditure object account 834 or revenue account 6200.

5200

5210

Interfund Transfers. Amounts transferred from another fund, which will not be repaid. Transfers shall be by resolution of the board of education. Transfer from Capital Reserve. This account is used to record budgeted transfers to the debt service fund from the capital reserve for the purpose of offsetting principal and interest payments for bonded projects.

5300

Sale or Compensation for Loss of Capital Assets. Amount received, or due to be received, from the sale of school property, or compensation for the loss of capital assets. Any gain on the sale of capital assets for the proprietary funds would be recorded in account 1930.

5400

Loans. Proceeds from loans greater than 12 months.

5405

Community Disaster Loan (CDL) Property Tax Offset – Super Storm Sandy. Used to record amounts received from Federal Emergency Management Agency (FEMA) for CDL, which were used to offset property taxes.

5500

Capital Leases. Proceeds from leasing of properties.

5600

Lease Purchases. Proceeds from a lease purchase agreement.

5700

Proceeds of Refunding Bonds. Proceeds from bonds issued to refinance an outstanding bond issue before the date the outstanding bonds become due or callable. These proceeds 21 Revenue codes

Date Issued 07/15

Revenue Source Code

Description are deposited in escrow with a fiduciary, invested in U.S. Treasury Bonds or other authorized securities and used to redeem the underlying bonds at their maturity or call date, to pay interest on the bonds being refunded, or to pay interest on the advance refunding bonds.

5800

Other Long-Term Debt Proceeds. Used to record proceeds from other long-term debt instruments not captured in the preceding codes (e.g., certificates of obligation).

5901

Other Financing Sources – Insurance Recovery Related to Impaired Capital Asset-Super Storm Sandy. Used to record insurance proceeds for assets damaged in Hurricane Sandy.

5902

Other Financing Sources – Insurance Recovery Related to Other Costs of Super Storm Sandy. Used to record insurance proceeds for issues other than impaired assets from Hurricane Sandy.

6000

Other Items

6100

Capital Contributions. Capital assets acquired by donation or bequest from an individual, estate, another government, or a corporation. [Accrual basis of accounting]

6200

Premium or Discount on the Issuance of Bonds. Credit entries associated with the amortization of debt premiums in connection with the issuance of debt. This account is used with proprietary and fiduciary funds. [Accrual basis of accounting]

6300

Special Items. Used to classify special items in accordance with GASB Statement 34. Included are transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurrence. For some districts, these include the sale of certain general governmental capital assets; sale of infrastructure assets; or significant forgiveness of debt by a financial institution. Special items may also include events that are not within the control of the district. In the governmental funds, these items should be separately captioned or disclosed. [Accrual basis of accounting]

6400

Extraordinary Items. Used to classify items in accordance with GASB 34. Included are transactions or events that are outside the control of school district school administration and are both unusual in nature and infrequent in occurrence. [Accrual basis of accounting]

22 Revenue codes

Date Issued 07/15

SECTION 3. - EXPENDITURE CLASSIFICATIONS Expenditures include total obligations incurred, whether paid or unpaid, for current expense, capital outlays, debt service and intergovernmental grants, entitlements and shared revenues. Transfers between funds; exchanges of cash for other current assets such as the investment of cash in U.S. bonds; payments of cash in settlement of liabilities already accounted as expenditures; and the repayment of the principal of current loans payable in the same fiscal year in which the money was borrowed are not considered expenditures. The expenditure classifications are divided into the following dimensions: Fund Program and project/reporting Function Object Location (optional for those districts not required to implement school-level accounting and budgeting) PROGRAM AND PROJECT/REPORTING Programs and projects are activities and procedures designed to accomplish an objective or set of objectives. Program and project/reporting codes allow districts to accumulate expenditures to meet a variety of specialized reporting requirements at the local, state and federal level. The program and project/reporting code permits the organization of both restricted and unrestricted projects. The sample coding structure outlined below represents the minimum requirement by the Department of Education (DOE). A district may choose to use the sample coding structure or develop its own program and project/reporting code structure. While DOE approval is not required, any coding system used must contain at least three digits in the program code and must enable districts to meet the minimum reporting and bookkeeping requirements. Budget submission and final reporting must be submitted to the DOE using the minimum coding structure. The first digit of the three-digit program code represents the broad category. The second and third digits show the sequence that individual program/projects appear within each broad category and ensure that each program/project contains a unique code. The three-digit code serves as the program and project/reporting dimension for restricted revenues. These program codes will be represented twice, once when used in the general fund and once when used in the special revenue fund, with their related descriptions. Ranges are used to provide flexibility. Districts may select codes that best fit their accounting systems where code ranges are presented. Program Code 100

Description Regular Programs - Elementary/Secondary. Activities that provide students in preschool and grades K-12 with learning experiences to prepare them for activities as citizens, family members, and non-vocational workers. These programs contrast with those designed to improve or overcome physical, mental, social and/or emotional disabilities. Regular program instructional costs include all direct classroom instructional costs, (i.e., teacher salaries and other compensation, aides, other instructional staff, classroom speakers, classroom equipment and supplies, etc.) and are recorded under the 23 Program codes

Date Issued 07/15

Program Code

Description appropriate grade category program code. Regular home instruction costs are recorded under program 150. All other regular program instructional costs are recorded under program 190. If teachers cross program categories, their salaries should be prorated based on the time spent in each program. This program series is commonly used in the general fund.

105

Regular Programs- Preschool.

110

Regular Programs – Kindergarten.

120

Regular Programs - Grades 1-5.

130

Regular Programs - Grades 6-8.

140

Regular Programs - Grades 9-12.

150

Regular Programs – Home Instruction.

190

Regular Programs - Undistributed.

200

Special Programs. Includes activities primarily for students having special needs that require services outside the realm of general education. The special programs include pre-kindergarten, kindergarten, elementary, and secondary services for the cognitive impaired, physically, mentally and behaviorally disabled, culturally different, students with learning disabilities, and bilingual students, along with special programs for other types of students. When recording special education instructional costs, services that benefit all students in the program classification and are provided in a self-contained classroom, are recorded under the appropriate program category. Salaries should be prorated between programs based on the amount of time spent in each. Special education program codes are generally used with the general fund. 201

Special Education - Cognitive - Mild. Mild cognitively impaired corresponds to educable and means a level of cognitive development and adaptive behavior in home, school and community settings that are mildly below age expectations.

202

Special Education - Cognitive – Moderate.

204

Special Education - Learning and/or Language Disabilities.

206

Special Education - Visual Impairments.

207

Special Education - Auditory Impairments.

209

Special Education - Behavioral Disabilities.

212

Special Education - Multiple Disabilities.

24 Program codes

Date Issued 07/15

Program Code

Description

213

Special Education - Resource Room/Resource Center.

214

Special Education - Autism.

215

Special Education - Preschool Disabilities – Part-Time.

216

Special Education - Preschool Disabilities – Full-Time.

218

Preschool Education. Program of full-day preschool for three and four year old students eligible for Preschool Education Aid funding and expansion of kindergarten, if approved by the Commissioner. Used with the special revenue fund.

219

Special Education - Home Instruction.

220

Preschool Expansion Grant. Federal grant for Preschool Development Expansion. Grant is based on projected number of regular education 4-year-old students at or below 200 percent of the poverty level. Used with the special revenue fund.

221

Special Education - Extended School Year. Only applicable for special services schools.

222

Special Education - Cognitive – Severe.

230

Basic Skills/Remedial – Instruction.

231-239 NCLB Title I, Part A; Improving Basic Programs and SIA, and Part D, Neglected Delinquent or at Risk. 240

Bilingual Education – Instruction.

241-245 NCLB Title III-English Language Enhancement. 250-259 I.D.E.A. Part B. 260-264 Reserved. 265-269 NCLB Title VI-Rural and Low Income School Programs. 270-279 NCLB Title IIA-Teacher and Principal Training & Recruiting, Title IID-Enhancing Education Through Technology. 280-289 NCLB Title IV-Safe and Drug Free Schools. 290-299 Other Special Programs.

25 Program codes

Date Issued 07/15

Program Code 300

Description Vocational Programs. Activities that provide students with the opportunity to develop the knowledge, skills, and attitudes needed for employment in an occupational area offered during regular school hours. Vocational program codes are used when the district receives funding from state and federal governments for vocational programs that require a local share to be provided by the district. If a district is not required to provide information regarding matching costs as part of a grant agreement, the costs of the local vocational program may be included under regular instruction. Some vocational program examples would be auto shop, wood shop, and graphic arts. (Note: County vocational school districts – see Section 6.)

301-330 Vocational Programs – Local. Provides the matching portion of the district’s local share for programs that are funded by grants. 331-360 Vocational Programs – State. Restricted. Used only with special revenue fund 20. 361-399 Vocational Programs – Federal. Restricted. Used only with special revenue fund 20. 400

Other Instructional Programs - Elementary/Secondary. Activities that provide students in preschool and grades K-12 with learning experiences not included in the program codes 100-300, 500, and 600. 401

School - Sponsored Co-curricular and Extra-curricular Activities. School-sponsored activities, under the guidance and supervision of the LEA staff, designed to provide students with experiences as motivation, enjoyment, and improvement of skills. Cocurricular activities normally supplement the regular instructional program and include such activities as band, chorus, choir, speech, debate, student government, clubs, and honor societies. Used only with general fund character class 11, 12 and 15.

402

School - Sponsored Athletics. School-sponsored athletics, under the guidance and supervision of the LEA staff, usually provide interscholastic competition and frequently receive some financing through gate receipts or fees. However, if such activities are profit-making ventures that receive the bulk of their support from receipts rather than from local government, these activities should be reported under Enterprise Activities (program 900). Used only with character class 11, 12 and 15.

403-420 Other Instructional Programs. Used only with character class 11, 12 and 15. 421

Before/After School Programs. Programs associated with remedial/supplementary help for students. Program provides tutoring, homework assistance, and/or structured recreation and social activities. Programs may be held before or after the school day or on Saturdays. This program may include teacher tutors (object code 178) and reading specialists (object code 179). This does not include after school “kid-care” or other programs designed solely as child-care services. Used only with general fund character class 11, 12 and 15.

422

Summer School. Remedial programs for students designed to prevent summer learning loss and make up of credits and/or to provide structured recreation and/or summer employment. This program may include teacher tutors (object code 178) and reading 26 Program codes

Date Issued 07/15

Program Code

Description specialists (object code 179). This program code may also be used for enrichment programs for students. Used only with character class 11, 12 and 15 and fund 20. Used with character class 13 for recreational summer school programs only.

423

Instructional Alternative Education Programs. Programs designed for students assigned to alternative campuses, centers or classrooms to provide enhanced learning experiences. Typically alternative education programs are designed to meet the instructional needs of students that cannot be addressed in a traditional classroom setting. This program may include teacher tutors (object code 178) and reading specialists (object code 179). Used only with general fund character class 11, 12 and 15.

424

Other Supplemental/At-Risk Programs. Programs including small learning communities, academies, tutoring, reading improvement and the associated costs with the staff, supplies, contracted services and equipment. This program may include teacher tutors (object code 178) and reading specialists (object code 179). Used only with general fund character class 11, 12 and 15.

425

Other Alternative Education Programs. Programs designed for students assigned to alternative campuses, centers or classrooms to provide improved behavior modification. Used only with general fund character class 11, 12 and 15.

426-430 Other Special Schools Including Summer Recreation. Used only with general fund character class 12 and 13, and fund 20. 431-449 Other State Projects. Used only with fund 20. 450-469 Other Federal Projects. Used only with fund 20. 500

Nonpublic School Program. Activities for students attending a school established by an agency other than the State, a subdivision of the State, or the federal government, which usually is supported primarily by private funds, not public funds. The services consist of such activities as those involved in providing instructional services, attendance and social work services, health services, and transportation services for nonpublic school students. The unique program codes identified below should be used with revenue source code 3230 as well as applicable expenditures within the special revenue fund 20. 501

New Jersey Nonpublic Textbooks Aid. Appropriation of state aid received for the cost of textbooks purchased and loaned to nonpublic school students.

502

New Jersey Nonpublic Auxiliary Services - Basic Skills/Remedial. Appropriation of state aid received for the cost of providing compensatory education to nonpublic school students.

27 Program codes

Date Issued 07/15

Program Code

Description

503

Nonpublic Auxiliary - English as a Second Language. Appropriation of state aid received for the cost of providing English as a Second Language programs to nonpublic students.

504

Nonpublic Auxiliary - Home Instruction. Appropriation of state aid received for the costs of providing home instruction to nonpublic students.

505

Nonpublic Auxiliary – Transportation. Appropriation of state aid received for the cost of providing maintenance of vehicular classrooms or transportation to nonpublic students for the purposes of the required nonpublic program, which are usually held offsite.

506

Nonpublic Handicapped - Supplemental Instruction. Appropriation of state aid received for the cost of providing supplementary instruction to nonpublic students.

507

New Jersey Nonpublic Handicapped Services. Appropriation of state aid received for the cost of providing identification, examination and classification services to nonpublic students.

508

Nonpublic Handicapped - Corrective Speech. Appropriation of state aid received for the cost of providing speech correction services to nonpublic students.

509

New Jersey Nonpublic Nursing Services. Appropriation of state aid received for the cost of providing nursing services to nonpublic students.

510

Nonpublic Technology Initiative Program. Appropriation of state aid received for the cost of providing nonpublic school pupils with computers, educational software, networks, distance learning equipment and other technologies that can improve their education by meeting their specific educational needs and to give nonpublic school teachers the skills, resources and incentives to use educational technologies effectively to improve teaching and learning in the classroom.

600

Adult/Continuing Education Programs. Activities that develop knowledge and skills to meet immediate and long range educational objectives of adults who, have completed or interrupted formal schooling, have accepted adult roles and responsibilities. Programs include activities to foster the development of fundamental tools of learning, prepare students for a postsecondary career, prepare students for postsecondary education programs, upgrade occupational competence, prepare students for a new or different career, develop skills and appreciation for special interests, or to enrich the aesthetic qualities of life. This would include programs that are outside the normal daytime instruction of the student population, such as adult and evening classes. 601

Accredited Evening/Adult High School/Post-Graduate. Used for program costs that provide basic skills, preparatory adult education courses, accredited courses towards a high school diploma, and supplemental courses for high school graduates intending to enter college. This program is used only with general fund character class 13.

602

Adult Education – Local. Used for the locally funded portion of adult basic education courses (ABE local match). The code may also be used for community enrichment program costs. This program is used only with character class 13. 28 Program codes

Date Issued 07/15

Program Code

Description

603-618 Adult Education – State. This program is used only with fund 20. 619-628 Adult Education – Federal. This program is used only with fund 20. 629

Vocational Evening – Local. Local funds used for those programs that are offered in the evening as adult/continuing education, regardless of the age of the enrollee, and would include GED classes.

630

Vocational Evening – State.

631

Evening School for the Foreign Born – Local.

632

Evening School for the Foreign Born – State.

640

Adult Education Testing Centers. – Used to track the expenditures related to Adult Education Testing Centers (formerly known as General Education Development (GED) test centers). This program is used only with character class 13.

700

800

Debt Service. Programs to service the debt of the LEA, including payments of both principal and interest. This program category is to be used with the debt service fund. 701

Debt Service – Regular. Includes amounts from local sources and State Debt Service Aid.

702

Reserved.

703

Reserved.

704

Reserved. Community Services Programs. Activities that are not directly related to the provision of educational services in an LEA. These include services such as community recreation programs, civic activities, public libraries, programs of custody and care of children (board funded latchkey programs), and community welfare activities provided by the LEA. Also included are Community Learning Centers. Community Learning Centers offer academic, artistic and cultural enrichment opportunities to students and families when school is not in session in elementary and secondary schools or other accessible facilities. If the program charges fees to the parents for the provision of services, the activity should be accounted for in an enterprise fund. The only cost reflected in the budget in such circ*mstances would be the board’s contribution to the program, which would be recorded as a transfer to cover deficit. Community service programs are used only with general fund character class 11.

900

Enterprise Programs. Programs that are intended to be self-supporting. This program category would normally be used with the proprietary funds.

29 Program codes

Date Issued 07/15

Program Code

000

Description

910

Food Services. Food service operations are activities that provide food to students and staff in a school. These services include preparing and serving regular and incidental meals or snacks in connection with school activities as well as delivery of food to schools. [Accrual basis of accounting]

990

Other Enterprise Funds. [Accrual basis of accounting] Undistributed Expenditures. All charges that are not readily assignable directly to an actual program are classified here. For program-costing purposes, the charges to functions in the 100, 200 and 300 series and this program may be attributed indirectly to instructional, community service and enterprise programs. Charges to functions 400 and 500 and this program normally are not allocated to other programs.

001-099 Other Local Projects. Program code used to track expenditures of restricted locally funded projects. Used only with special revenue fund 20.

30 Program codes

Date Issued 07/15 FUNCTION The function describes the activity for which a service or material object is acquired. The functions of an LEA are classified into five broad areas: instruction, support services, operation of non-instructional services, facilities acquisition and construction, and other outlays. Functions are further broken down into subfunctions and service areas. Each of these levels consists of activities that have somewhat the same general operational objectives. Furthermore, categories of activities comprising each of these divisions and subdivisions are grouped according to the principle that the activities are related and can be combined and compared. For example: Function - support services

200

Subfunction - support services - students

210

Service area -attendance and social work services

211

The function structure in these guidelines is not intended to dictate an organizational structure. Rather, an effort has been made to group together functions in relation to the magnitude of expenditures typically found in the LEA. This grouping corresponds to the categories most frequently requested in reporting to external authorities. The asterisk (*) next to the function code denotes a required federal reporting field in the federal (NCES) chart of accounts.

Function Code 100*

Description Instruction. Instruction includes the activities involving 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 such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, computer, Internet, multimedia telephone, and correspondence, that is delivered inside or outside the classroom, or in other teacher-student settings. Included here are the activities of aides or classroom assistants of any type who assist in the instructional process; salaries paid to substitute teachers; additional compensation paid to teachers for services such as hall monitors, detention duties and chaperoning educational activities; purchased services that are related to instruction such as assembly speakers or standardized specific subject exams; other purchased services including rental or lease of equipment for instruction as well as reimbursem*nts to teachers for school-to-school travel; communication costs directly related to instruction, such as dedicated lines to teaching labs or classrooms; teaching supplies other than textbooks; and dues and fees for teachers’ membership in professional organizations.

31 Function codes

Date Issued 07/15

Function Code

Description Instructional costs should be coded to the applicable program. If teachers cross program categories, their salaries should be prorated based on the time spent in each program. Expenditures should also be prorated for department chairpersons or supervisors who teach. Department chairpersons or supervisors who do not teach and whose primary function is the supervision and evaluation of teaching staff members are coded under function 240 –Support Services –School Administration. Used only with programs 100-600 with the exception of unallocated equipment purchases and tuition, which use program code 000.

200

Support Services. Support services provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction. These services exist as adjuncts for fulfilling the objectives of instruction, community services, and enterprise programs, rather than as entities within themselves. 210

Support Services - Students. Activities designed to assess and improve the well-being of students and to supplement the teaching process. 211

Attendance and Social Work Services. Activities designed to improve student attendance at school and that serve to prevent or solve student problems involving the home, the school, and the community. These services include the supervision of attendance and social work services. This encompasses the identification of nonattendance patterns, promotion of improved attitudes toward attendance, enforcement of attendance laws including the investigation and diagnosis of student problems arising from the home, school, or community, casework and group-work services for the child or parent, and communications with other staff about student problems. Members of the family support team for at-risk students (object code 172), drop-out prevention officers/coordinators (object code 171), community/school coordinators (object code 174) and the family/parent liaison and community parent involvement specialists (object code 173) are budgeted here. Student accounting services - the collection, maintenance, and reporting of school attendance records, family characteristics data, census data, and other pertinent information are included here. Registration activities for adult education programs are also included here.

213

Health Services. Health Services includes physical and mental health services, which are not directly instructional. This function includes supervision of health services, health appraisal (including screening for vision, communicable diseases, and hearing deficiencies), screening for psychiatric services, periodic health examinations, emergency injury and illness care, dental services, nursing services, and communications with parents and medical officials. Salaries of social services coordinators (object code 175) are included here.

216

Speech/Occupational Therapy/Physical Therapy and Related Services. Costs of related services as a result of individualized education programs (I.E.P.s). This function 32 Function codes

Date Issued 07/15

Function Code

Description includes speech, occupational and physical therapy and additional counseling. These services are considered Tier I services in the calculation of special education aid.

217

Extraordinary Services. Costs of services other than related services provided to students as a result of an I.E.P. that are unique to individual students, such as one-to one aides.

218

Guidance Services. Guidance services and any other activities, supplemental to the teaching process, which are designed to assess and improve the well-being of students other than functions 211, 213, 216, 217, or 219. Guidance services include counseling with students and parents, consulting with other staff members on learning problems, evaluating the abilities of students, assisting students in their education and career plans, assisting students in personal and social development, providing referral assistance, and working with other staff members in planning and conducting guidance programs for students. Guidance services also include record maintenance services - the compiling, maintaining, and interpreting of records of individuals for such factors as physical and medical status, standardized test results, personal and social development, school performance, and home background - and they include placement services – the placing of students for educational and occupational situations.

219

Child Study Teams. Services provided by child study team members, including psychologists, social workers, learning consultants, and other services relating to the classification of students and the development of I.E.P.s. Child study team members may provide both support services in the development of the I.E.P. and may provide the actual services for the implementation of the I.E.P. This may include services to non-classified pupils and regular instruction staff to prevent or remediate learning problems. If such services are routine, child study team salaries must be prorated between Child Study Teams and Guidance Services based on time spent. If such services are infrequent, there is no need to prorate. Services provided as a result of I.E.P.s that benefit individual students in a program classification are considered extraordinary and are included in function 217, Extraordinary Services. Social workers who are part of the family support team for atrisk students (object code 172) are not recorded here but are recorded in function 211.

220*

221

Support Services - Instructional Staff. Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. Improvement of Instruction Services. Activities primarily related to assisting instructional staff in planning, developing, and evaluating the process of providing learning experiences for students. These activities include curriculum development, techniques of instruction, and child development, understanding. Used with all programs 100-900. Department chairperson activities are not assigned here; they are assigned to function 240. The facilitator, math coach, literacy coach and master teachers (object code 176) are recorded here. 33 Function codes

Date Issued 07/15

Function Code

222

Description

Educational Media/Library Services. Activities concerned with directing, managing, and supervising educational media services. Educational media services include school library services, audiovisual services, educational television services, and computer assisted instruction services. It would also include communications costs directly related to educational media services/school library, such as on-line reference services as well as activities such as selecting acquiring, preparing, cataloging, and circulating books and other printed or displayed materials. Educational media is inclusive of all devices, content materials, methods, or experiences used in supporting the teaching and learning process. School library services involve selecting, acquiring, preparing, cataloging, and circulating books and other printed materials; planning the use of the library by students, teachers and other members of the instructional staff; and guiding individuals in their use of library books and materials, whether maintained separately or as a part of an instructional materials center. It also includes the cost of binding or other repairs to school library books. Textbooks should not to be charged to this function but rather to function 100. Audiovisual services involve selecting, preparing, caring for, and making available to members of the instructional staff equipment, films, filmstrips, transparencies, tapes, TV programs, and similar materials. Educational television services concern the planning, programming, writing, and presenting of educational programs or segments of programs by closed circuit or broadcast television. Computer-assisted instruction services include the development of educational projects that use a computer as the principal medium of instruction. However, the actual provision of computer-assisted instruction is recorded under the instruction function 100. The technology coordinator (object code 177) is recorded here.

223

Instructional Staff Training Services. Activities that contribute to the professional occupational growth and competence of members of the instructional staff. Professional development costs include reimbursem*nt to teaching staff for attendance at out-of-district workshops, and the costs for in-house sponsored programs for teaching staff. The in-house program costs for non-instructional staff members are included under function 251. The reimbursed costs for other instructional staff members are recorded under the applicable function. Reimbursed costs include registration, travel, overnight accommodations and meals. The direct cost for in-house programs include the reasonable allocation of staff time for program development, materials and supplies, and any outside consultant fees and their related expenses. Allocated costs may not include any costs relating to the supervision or evaluation of staff of curriculum work and any tuition reimbursem*nts. Tuition reimbursem*nt is considered an employee benefit and is coded to the employee benefit function. If not allocating benefits, use function 291.

34 Function codes

Date Issued 07/15

Function Code 230*

Description Support Services - General Administration. Activities concerned with establishing and administering policy for operating the LEA. These include board of education services and executive administration services. Board of Education Services involve activities of the elected or appointed body that have been created according to state law and vested with responsibilities for educational activities in a given administrative unit. These include board secretary/ treasurer activities, school election services (including bond elections and election of officers), staff relations and negotiations services, and board of education expenses. School district meetings and expenses for legal advice are also included, as are the activities of external auditors. Note that if the board secretary acts as the chief business official, then the entire salary would be charged to function 251. Executive Administration Services involve activities associated with the overall general administration of or executive responsibility for the entire LEA. This includes activities in the office of the superintendent. Only general administrative costs are recorded under this function. The salaries and related costs of assistant superintendents or other administrators for specific support services should not be recorded here but rather should be recorded under the appropriate support services function. Included in this function would be all district-wide costs for telephone and communication services, postage, legal ads, board related insurance (liability and fidelity), write-off of uncollectible accounts receivable, and court awarded judgments against the school district that are not covered by liability insurance. Not included in this function would be communication costs related to direct dedicated lines to technology labs or classrooms and judgments against the district resulting from failure to pay bills.

240*

Support Services - School Administration. Activities concerned with the overall administrative responsibility for a particular school. It includes the activities performed by the principal, assistant principals, and other assistants while they supervise operations of the school, evaluate school staff members, supervise and maintain the records of the school, and coordinate school instructional activities with those of the LEA. Also included here would be the activities of department directors or supervisors such as guidance, athletic, and special education. Department chairpersons, supervisors and directors who have direct responsibility for evaluation and supervision of staff are recorded here. These activities include the work of clerical staff in support of teaching and administrative duties. Graduation expenses, full-time department chairperson expenditures, and the prorated expenditures of part-time department chairpersons are also included in this function.

251*

Central Services. Activities that support other administrative and instructional functions including fiscal services, human resources, strategic planning, purchasing,

35 Function codes

Date Issued 07/15

Function Code

Description warehousing and distribution services, and printing services including public information services. The chief business official expenditures are included here. Fiscal services are 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 management. Fiscal service includes the payment of interest on current loans defined as loans repayable within one year of receiving the obligation. Human resources are activities concerned with maintaining efficient personnel for the school system. It includes such activities as recruitment and placement and maintaining personnel information. Planning includes activities concerned with selecting or identifying the overall, longrange goals and priorities of the district. Also included are activities associated with conducting and managing programs of research, development, and evaluation for a school system.

252

Administrative Information Technology. 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. Specifically included are 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 administrative costs. The salary of the network engineer is recorded here.

260*

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 effective working condition. These include the activities of maintaining safety in buildings, on the grounds, and near schools. Included in this function are supervision of operation and maintenance services; repair, replacement, and cleaning of building facilities and equipment such as heating, lighting, and ventilating systems; care and upkeep of grounds including landscaping, snow removal, and grounds maintenance; care and upkeep of equipment such as furniture, machines, and movable equipment; provision of security services including police activities for school functions, traffic control on grounds, building alarm systems, employees, not teachers, hired as hall monitors, playground and lunchroom aides; and operation and maintenance of vehicles (other than for pupil transportation vehicles) such as trucks, tractors, graders, and staff vehicles. Also included in this function code and its subset are the costs of building rental, safety, security, and property insurance.

261

Required Maintenance for School Facilities. This function code is used to account for the reporting of required maintenance under N.J.A.C. 6A:26-20, Comprehensive Maintenance Plans. Expenditures meeting the definition of required maintenance for school facilities are recorded under this function code. Required maintenance is defined as expenditures for system warranty purposes that are approved for repairs and replacements for the purpose of keeping a school facility open, comfortable and safe for use or in its original condition, including repairs and replacements to a school 36 Function codes

Date Issued 07/15

Function Code

Description facility’s heating, lighting, ventilation, security and other fixtures to keep the facility or fixtures in effective working condition. Required maintenance includes periodic or occasional inspection; adjustment, lubrication, and cleaning (non-custodial) of buildings and fixtures; replacement of parts; and other actions to assure continuing service and to prevent breakdown. Required maintenance does not include contracted custodial services, expenditures for the cleaning of a school facility or its fixtures, the care and upkeep of grounds or parking lots, and the cleaning of, or repairs and replacement of, movable furnishings or equipment, or other expenditures that are not required to maintain the original condition over the facilities’ useful lives.

262

Custodial Services. Activities include the daily upkeep of the facilities that would not otherwise be required to maintain its original condition over its useful life. This would include custodial services, cleaning of a school facility, and the cleaning or repair of moveable furnishings and equipment. Cleaning services include garbage disposal. Also included in this function are the costs of building rental, property insurance, utilities, employees (other than teachers) hired as hall monitors, playground and lunchroom aides, and operation and maintenance of vehicles (other than for pupil transportation vehicles) such as trucks, tractors, graders, and staff vehicles.

263

Care and Upkeep of Grounds. Activities include maintaining and improving the land, but not the buildings. These include snow removal, landscaping, grounds maintenance, etc. Snow plowing as well as lawn care services are recorded here.

266

Security. Activities include 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. These include costs associated with security plan development and implementation, installation of security monitoring devices (e.g., cameras, metal detectors), security personnel, purchase of security vehicles and communication equipment, and related costs.

270*

Student Transportation Services. Activities concerned with conveying students between home and school and from school to other school activities as provided by state and federal law. This function includes supervision of student transportation services, vehicle operation services, monitoring services, and vehicle servicing and maintenance services. Vehicle operations services involve operating buses or other vehicles for student transportation from the time the vehicles leave the point of storage until they return to the point of storage. Monitoring services entail supervising students as they are transported between home and school and between school and school activities. Such supervision can occur while students are in transit and while they are being loaded and unloaded.

37 Function codes

Date Issued 07/15

Function Code

Description Vehicle servicing and maintenance services include repairing vehicle parts; replacing vehicle parts; and cleaning, painting, fueling vehicles, and inspecting vehicles for safety.

290* 291

300

Other Support Services. All other support services not classified elsewhere. Personnel Services – Unallocated Employee Benefits. The district has the option of reporting employee benefits under this function or allocating employee benefits under the applicable programs/functions of the current expense, capital outlay and special schools sub-funds. Employee benefits are detailed between group insurance, social security contributions, T.P.A.F. contributions-ERIP, other retirement contributionsPERS, other retirement contributions-regular, other retirement contributions-ERIP, other retirement contribution-deferred PERS, unemployment compensation, workmen's compensation, health benefits, tuition reimbursem*nt, other employee benefits, and unused sick payments to terminated/retired staff. Other employee benefits include uniforms purchased for employees in accordance with union contracts, and assessment billings for COBRA and retirees. Operation of Non-Instructional Services. Activities concerned with providing noninstructional services to students, staff, or the community.

310*

Food Service Operations. Activities concerned with providing food to students and staff in a school or LEA. This service area includes preparing and serving regular and incidental meals, lunches, or snacks in connection with school activities. The food service operations activity could be recorded in an enterprise fund or the general fund, depending on its revenue sources. If the LEA receives state or federal reimbursem*nt for or collects fees from students for the cost of meals, the entire food service operations activity would be recorded in the enterprise fund. Any contribution by the board towards the food services operation, including salaries, would be recorded in the general fund as an operating transfer to cover deficit.

320*

Enterprise Operations. Activities that are financed and operated in a manner similar to private business enterprises - where the stated intent is that the costs are financed or recovered primarily through user charges. One example could be the LEA bookstore. Used only with program 990.

330*

Community Services Operations. 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 community learning center, a recreation program for the elderly, a childcare center, etc. This also includes maintenance and management of public playgrounds and recreation places controlled by the board of education. Used only with program 800.

400*

Facilities Acquisition and Construction Services. Activities concerned with acquiring land and buildings, remodeling buildings, constructing buildings and 38 Function codes

Date Issued 07/15

Function Code

Description additions to buildings, initially installing or extending service systems and other builtin equipment, and improving sites. The last two digits are used to designate the referendum number approving the expenditure. The capital outlay character class (12) would include the cost of rewiring facilities for the installation of a LAN and/or WAN and the principal portion of lease purchase agreements for land and buildings. The interest payment under the terms of the lease purchase agreement would be recorded in the general current fund under function 251.

500

Other Uses. A number of outlays of governmental funds are not properly classified as expenditures or do not meet the classification criteria of the preceding functions, but still require budgetary or accounting control. These are classified under “Other Outlays.” These accounts are not used with proprietary funds. 510*

515

Debt Service. Used for payments servicing the debt of the LEA, including payments of both principal and interest. Interest on current loans (repayable within one year of receiving the obligation) is charged to function 251. Retirement of Early Retirement Incentive Program (ERIP) Liability. Function code used to record the retirement of the existing ERIP liability. This code is limited in use to the general and debt service funds.

520

Fund Transfers. Transactions that withdraw money from one fund and place it in another without recourse. Fund transfers budgeted to another function activity, such as food services, are coded to the appropriate function and the object code 930. This includes the Contribution to School-based Budgets.

530

Payment to Refunded Bond Escrow Agent. Payment of the proceeds of advance refunding bonds to a bond escrow agent.

540

Scholarships. Payment of scholarships from a trust fund. 545

Payments to Nonpublic Schools. Used to record payments to educational institutions that are not otherwise classified as expenditures, but require budgetary or accounting control. This code is generally associated with a specific program code for purposes of segregating and aggregating expenditures/expenses. Pass-through payments of a federal grant from an LEA to a nonpublic school are recorded using this code. Tuition payments made to other LEAs, vocational schools, CSSDs, regional day schools or private schools for the disabled are recorded in function code 100 and are not recorded here. Transfers to charter schools are recorded in function code 100.

39 Function codes

Date Issued 07/15

OBJECT This dimension is used to describe the service or commodity obtained as the result of a specific expenditure. There are nine major object categories, each of which is further divided. The following are definitions of the object classes and selected sub object categories: Object Code 100*

Description Personnel Services - Salaries. Amounts paid to both permanent and temporary LEA employees including personnel substituting for those in permanent positions and parttime employees. For individuals assigned to more than one activity, their salaries should be prorated according to the amount of time spent in each activity. Used with all functions except 500.

101

Salaries of Teachers. The salaries for all teaching services rendered to pupils including the services of part-time teachers. Salaries of teachers on sabbatical leave are recorded here. The salaries of department chairpersons who also teach are recorded here. If department chairpersons devote time to both supervision of instruction and teaching then their salaries are prorated between function/object 100-101 (salaries of teachers) and 240-104 (salaries of other professional staff). Used only with function 100.

102

Salaries of Supervisors of Instruction. The salaries for services rendered as general or subject supervisors of instruction. Supervisors of instruction assist teachers in improving instructional methods and the learning process. Used only with functions 221 and 223 and special revenue fund function code 200.

103

Salaries of Principals/Assistant Principals/Program Directors. The salaries of principals, assistant principals, program directors and other personnel performing the function of a principal. The salaries of a head teacher acting as principal should be recorded here. When teachers or other instructional staff members are assigned administrative duties usually performed by the assistant principal and given extra pay for these duties, the salaries for these extra services are also recorded here. For special schools and special revenue fund projects, this object includes salaries of program directors. Used only with function 240 and special revenue fund code function 200.

104

Salaries of Other Professional Staff. The salaries for services rendered by professional staff not recorded in the above objects. Detail breakout required with function codes 218, 219, 221, 223, and 240.

40 Object codes

Date Issued 07/15

Object Code 105

Description Salaries of Secretarial and Clerical Assistants. Detail breakout required with function codes 218, 219, 221, 223, and 240. Otherwise, may be included in object 100.

106

Other Salaries for Instruction. The salaries for any assistants or aides to instructional staff other than secretarial and clerical personnel. This includes the salary of certified staff members providing related services pursuant to an I.E.P. Used only with function 100.

107

Salaries of Non-instructional Aides. The salaries for transportation aides, lunchroom aides, playground aides and hall monitors. Used only with function 262 and 270.

108

Legal Salaries. The salaries of in-house attorneys. Used only with function 230.

109

Salaries-Governance Staff (BOE Direct Reports Only). Salaries of any employees that directly report to the Board of Education, not the Superintendent. Used only with function 230.

110

Other Salaries. Salaries not recorded in other objects. This object code should not be used to consolidate other objects that are specifically identified for other purposes. May include stipends or extra pay categories not identified in other objects. Used with all functions except 100, 270, and 500.

160

Salaries for Pupil Transportation (Between Home and School)-Regular. Includes salaries for administrative personnel, drivers of pupil transportation vehicles between home and school, and mechanics and other garage employees. The entry is based on the district’s hourly rate paid to the employee times the number of hours worked per day. Only salaries of individuals on the payroll of the district are recorded here. Bus attendants are recorded in object 107. Salaries for administrative personnel include supervisors, secretaries, and clerks who are assigned student transportation responsibilities and duties. Salaries for pupil transportation administrative personnel who are employed part-time or who are assigned to activities outside of pupil transportation should be recorded elsewhere. Salaries for administrative personnel and for drivers of pupil transportation vehicles between home and school are recorded here only for individuals meeting state guidelines. Salaries for school bus attendants include salaries of employees who provide physical care for handicapped students transported between home and school.

41 Object codes

Date Issued 07/15

Object Code

Description Salaries for mechanics and other garage employees include salaries for individuals assigned to school bus maintenance activities and only include those meeting state guidelines. This function does not include salaries related to routes separately established to transport special education pupils. This would be reported under object 161. Used only with function 270.

161

Salaries for Pupil Transportation (Between Home and School) - Special Education. Expenditures meeting the definition of object 160 for routes separately established to transport special education pupils. Used only with function 270.

162

Salaries for Pupil Transportation (Other than Between Home and School). The amount paid to LEA employees for transporting students for school activities other than between home and school. The entry is based on the district’s hourly rate for extra-curricular employees, times the number of hours worked per day. Used only with function 270.

163

Salaries for Pupil Transportation (Between Home and School) – Non-Public Schools. The amount paid to LEA employees for transporting non-public school students between home and school. Used only with function 270.

171

Salaries of Drop-out Prevention Officer/Coordinators. Provides services to staff and students to prevent students from dropping out of school and provides additional support and job counseling to increase academic and social achievement. Used only with function 211.

172

Salaries of Family Support Team. Consists of the certified positions of nurse, guidance counselor and social worker whose primary function is to work with at-risk students and their families to provide health and social services. Other members of the team including facilitators and school coordinators are not budgeted in this object but in objects 176 and 174, respectively. Used only with function 211.

173

Salaries of Family/Parent Liaison and Community Parent Involvement Specialists. Recruits and works with parents to encourage involvement in the schools and increase parental support for student learning at home. This position may be a member of the family support team. This is a non-instructional/non-certified position. Used only with function 211 in general fund character class 11 and programs 218 and 220 in fund 20. 42 Object codes

Date Issued 07/15

Object Code 174

Description Salaries of Community/School Coordinators. Provides health and social services through identifying and arranging community-based services to aid in student performance, attendance and reduce dropout rates. This position may be member of the family support team. Used only with function 211.

175

Salaries of Social Services Coordinators. Provides students and their families with community-based social services including health care. Used only with function 213.

176

Salaries of Facilitators, Math Coaches, Literacy Coaches and Master Teachers. Certified staff member who works directly with staff in the implementation and improvement of the delivery of instruction. The coordinator of instruction and/or assessment may also be recorded here. Math and literacy coaches are budgeted within this object. Used only with function 221 in general fund character class 11 and programs 218 and 220 in fund 20.

177

Salaries of Technology Coordinators. Facilitates implementation and use of educational technology throughout the school and within the classroom. Used only with function 222.

178

Salaries of Teacher Tutors. Certified teacher who works with individuals and/or small groups of students on reading and/or specific core curriculum content standard areas. Used only with programs 421-425 in general fund character class 11 and special schools in general fund character class 13.

179

Salaries of Reading Specialists. Certified reading specialist who works with individuals and/or small groups of students on reading and reading comprehension skills. Used only with programs 421-425 in general fund character class 11 and special schools in general fund character class 13.

180

Salaries of State Monitors. Salaries of State-appointed fiscal monitors. Used only with program 230.

181

Repayment of Principal – DOE Loan. For districts that received advance state aid payments under N.J.S.A. 18A:7A-56, principal amount of the repayment. Used only with program 230.

182

Repayment of Interest – DOE Loan. For districts that received advance state aid payments under N.J.S.A. 18A:7A-56, interest amount of the repayment. 43 Object codes

Date Issued 07/15

Object Code

Description Used only with program 230. Unused Vacation Payments to Terminated/Retired Staff – Normal Retirements. Payments of unused vacation time to terminated or retired staff under a normal severance transaction, made pursuant to contractual terms. Note that payments made for mass severance packages offered to a group of employees are recorded in object 298, not here.

199

200*

Personnel Services - Employee Benefits. Amounts paid by the LEA on behalf of employees; these amounts are not included in the gross salary, but are in addition to that amount. Such payments are fringe benefits and, while not paid directly to employees, are part of the cost of personnel services. Included in this category are group insurance, social security contributions, retirement contributions, tuition reimbursem*nt, unemployment compensation, workmen’s compensation, unused sick leave, and other benefits. Used with function 291 for unallocated benefits or with functions 100, 200 and 400 series for allocated benefits.

210

Group Insurance. Employer’s share of the cost of employee insurance benefits other than health benefits insurance.

220

Social Security Contributions. Employer’s share of social security paid by the board. Employees’ social security deductions are not recorded but are included under the appropriate salary objects.

230

T.P.A.F. Contributions. The board’s share of expenditures to the T.P.A.F. Pension Plan. Employees’ salary deductions for pension fund contributions are not recorded here but are included under the appropriate salary code.

240

231

T.P.A.F. Contributions - Regular.

232

T.P.A.F. Contributions - ERIP (Early Retirement Incentive Program). This account includes additional contributions to the State Health Benefits Program related to personnel participating in the early retirement incentive program.

233

T.P.A.F./PERS – Special Assessments. This account includes payments made the the Division of Pensions for amounts related to an unauthorized Early Retirement Incentive Package. Districts are notified directly by the Division of Pensions when special assessments are imposed. Other Retirement Contributions. The board’s share of expenditures to funds other than T.P.A.F. which have been established by the state or county and have been built up through contributions from participants and other sources for the purpose of making payments to those who retire from service in the educational system by reason of age, disability, or length of service. Employees’ salary deductions for retirement funds are not recorded here but are included under the appropriate salary code.

44 Object codes

Date Issued 07/15

Object Code

Description 241

Other Retirement Contributions – PERS. Amounts paid by the school district for contributions to the Public Employees’ Retirement System (PERS).

242

Other Retirement Contributions - ERIP. Amounts paid by the school district for early retirement incentive program contributions to other than T.P.A.F. This account includes additional contributions to the State Health Benefits Program related to personnel participating in the early retirement incentive program.

248

Deferred PERS Contribution. Amounts paid by the school district on deferred Public Employees’ Retirement System contributions, pursuant to P.L. 2009, c.19.

249

Other Retirement Contributions – Regular. Amounts paid by the school district for other retirement plans not included in other object 24X lines.

250

Unemployment Compensation. Amounts paid by the school district to provide unemployment compensation for its employees.

260

Workers’ Compensation. Amounts paid by the school district to provide workers’ compensation insurance for its employees.

270

Health Benefits. Amounts paid by the school district to provide health benefits for its current employees or employees now retired for whom benefits are paid.

280

Tuition Reimbursem*nt. Amounts reimbursed by the school district to any employee qualifying for tuition reimbursem*nt on the basis of school district policy.

290

Other Employee Benefits. Includes uniforms purchased for employees in accordance with union contracts, and assessment billings for COBRA and retirees. 297

Unused Sick Payments to Terminated/Retired Staff – Mass Severance. Payments of unused sick time to terminated or retired staff under a mass severance package offered to a group of employees under programs approved by the State. Note that payments made for normal retirement packages under individual contractual terms are recorded in object 299, not here.

298

Unused Vacation Payments to Terminated/Retired Staff – Mass Severance. Payments of unused vacation time to terminated or retired staff under a mass severance package offered to a group of employees under programs approved by the State. Note that payments made for normal retirement packages under individual contractual terms are recorded in object 199, not here.

299

Unused Sick Payments to Terminated/Retired Staff – Normal Retirements. Payments of unused sick time to terminated or retired staff for normal retirement packages under individual contractual terms. Note that payments made under a mass severance package offered to a group of employees under programs approved by the State are recorded in object 297, not here.

45 Object codes

Date Issued 07/15

Object Code 300*

320

Description Purchased Professional and Technical Services. Services purchased from individuals or firms possessing specialized skills, knowledge, or professional licenses. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, accountants, etc. Purchased Professional - Educational Services. Purchased professional services supporting the instructional program and its administration. Included would be purchased educational services for Pre-K, instructional classroom technologies, instructional support technologies, curriculum improvement services, counseling and guidance services, related and extraordinary services such as speech, occupational and physical therapy, child study teams, and contracted instructional services. 321 Purchased Educational Services- Contracted Pre-K. Expenditures for regular education preschool programs that are contracted out. Used only in fund 20 under the preschool program code 218. 325 Purchased Educational Services- Head Start. Expenditures for regular education preschool programs that are contracted out to Head Start programs. Used only in fund 20 under the preschool program codes 218 and 220. 329 Other Purchased Professional – Education Services. Purchased professional education services not included in object code 321 and 325 above.

330

Other Purchased Professional Services. Expenditures for purchased professional services other than professional educational services. Included are management consultant services, school management support activities, election services, medical services, legal services, architectural services, accounting services, auditing services, negotiating services, and other such services. Used with function codes 251 and 252. 331 Legal Services. Legal fees directly related to an approved capital project are recorded under function 4XX. Legal fees related to the activities of the Board of Education are recorded under function 230. Salaries of in-house legal attorneys are recorded in object 108. 332 Audit Fees. Audit fees directly related to the year-end audit or other audit services provided by a public school accountant. Used with function 230. 333 Expenditure and Internal Control Audit Fees. Audit fees required pursuant to N.J.A.C. 6A:23A-5.5. All other audit fees are recorded in object 332. Used with function 230.

46 Object codes

Date Issued 07/15

Object Code

Description 334 Architectural/Engineering Services. Fees directly related to an approved capital project are recorded under function 4XX. Architectural/engineering fees related to the maintenance activities of the board of education are recorded under function 230. 335 Public Relations Costs. To record public relations costs paid to professional consultants. Used only with function 251. 339 Other Professional Services. Object code used to record other purchased professional services other than those identified above. Used only with function 230.

340

Purchased Technical Services. Includes purchased services received by the LEA, which are not regarded as professional but require basic scientific knowledge, manual skills, or both. Included are data processing services, purchasing and warehousing services, graphic arts, security analysis and design, etc. Used with function 100, 230, 251 and 252.

350

Management Fees – ESC & CTSA Transportation Programs. Management fees are those administrative fees charged by an ESC or a CTSA for the cost of processing transportation requests from local boards of education and planning those services. An Educational Services Commission (ESC) is an agency established for the purpose of carrying on programs of educational research and development and providing to public school districts such educational and administrative services as may be authorized pursuant to rules of the State Board of Education. These services may include transportation to and from school or school related activities. A Coordinated Transportation Services Agency (CTSA) is any school district, ESC, or other agency authorized by the Commissioner, which organizes, schedules and provides transportation services for other local Boards of Education in a manner that achieves maximum efficiency for the participating districts. These services and the method of payment are described in an agreement between the CTSA and the Board of Education. Used only with function 270.

390

Other Purchased Professional and Technical Services. Used for purchases of professional and technical services not specifically included in one of the above categories. Function codes 218, 219, 221, 223, 270, and 4XX require the detail breakout of specific purchased professional services (see Appendix A). This object is used to record expenditures for other types of purchased professional services and technical services under those functions.

400*

Purchased Property Services. Services purchased to operate, repair, maintain, and rent property owned or used by the LEA. These services are performed by persons other than LEA employees. While a product may or may not result from the transaction, the 47 Object codes

Date Issued 07/15

Object Code

Description primary reason for the purchase is the service provided. Included are utility services for water and sewage, cleaning services, repair and maintenance services, and rentals of land, buildings, equipment and vehicles.

420

Cleaning, Repair and Maintenance Services. Services by non-district personnel for cleaning buildings, for repairs and maintenance and contracted services for pest control and fertilizer. Services include garbage disposal services, snow plowing services, custodial services, and lawn care. Repairs and maintenance services include contracts and agreements covering the upkeep of buildings and equipment, but do not include costs for renovating and remodeling. Renovating and remodeling expenses are classified under object 450. Security and custodial services by non-district personnel in the preschool program are recorded here. Used only with functions 260, 261, 262, 263, 266 and 270 in general fund character class 11 and programs 218 and 220 in fund 20.

440

Rentals. The rental or lease of equipment and vehicles other than school buses is included under the appropriate program code, function code (usually 100 or 200 series), and costs of renting or leasing land, building, equipment, and vehicles. Lease purchase of equipment is recorded here. Lease purchase of school buses is recorded under object 443. The principal and interest of lease purchase agreements for the acquisition of land and buildings should be recorded under objects 721 and 832, respectively. The rental of land and buildings is reported under function 260 or 262, object 441. The rental or lease of equipment and vehicles is included under the appropriate function (usually 100 or 200 series) and program code in object 490, 500, or 590, depending upon the level of detail required. 441 Rental of Land and Buildings. Expenditures for rental of land and buildings for both temporary and long-range use by the LEA. Expenditures from lease purchase agreements should not be recorded here, but rather under objects 721 and 832. Used only with function 262. 442 Rental Payments – School Buses. Used only with function 270. 443 Lease Purchase Payments – School Buses. Used only with function 270. 444 Lease Purchase Payments – Energy Savings Improvement Program. Expenditures for lease purchase agreements to fund equipment under the energy savings improvement program, pursuant to N.J.S.A. 18A:18A-4.6. Used only with function 262.

48 Object codes

Date Issued 07/15

Object Code

Description

450*

Construction Services. Includes amounts for constructing, renovating, and remodeling buildings or infrastructure assets paid to contractors. This account should also be used to account for the costs of non-permanent site improvements such as fencing, walkways, and roads that are related to buildings and building sites. Include amounts for rewiring of buildings for the installation of LANs and WANs. Used only with function 4XX.

490

Other Purchased Property Services. Includes equipment and vehicle rentals or lease purchases for operation and maintenance. Utility services such as water and sewer are included here. Heat and electricity are not included here but in objects 621, 622 and 624. Telephone services are not included here but rather in object 530. Used only with function 262.

500*

Other Purchased Services. Amounts paid for services rendered by organizations or personnel not on the payroll of the district (separate from Purchased Professional and Technical Services or Property Services). While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Included are student transportation services, insurance (other than employee benefits), communications, advertising, printing and binding, tuition, food service management, travel, etc.

Transportation: 503

Contracted Services – Aid In Lieu of Payment for Non-public School Students. Payments made to parents of eligible non-public school students in lieu of transportation services. Payments are based upon proper registration and certification of attendance by the non-public school. Used only with function 270.

504

Contracted Services – Aid In Lieu of Payment for Charter School Students. Payments made to parents of eligible charter school students in lieu of transportation services. Payments are based upon proper registration and certification of attendance by the charter school. Used only with function 270.

505

Contracted Services – Aid In Lieu of Payment for Choice School Students. Payments made to parents of eligible choice school students in lieu of transportation services. Payments are based upon proper registration and certification of attendance by the choice school. Used only with function 270.

506

Contracted Services – Aid In Lieu of Payment for Renaissance School Students. Payments made to parents of eligible renaissance school students in lieu of transportation

49 Object codes

Date Issued 07/15

Object Code

Description services. Payments are based upon proper registration and certification of attendance by the renaissance school. Used only with function 270. 511

Contracted Services – Transportation (Between Home and School) –Vendors. Expenditures made to owners (other than for joint agreements with other LEAs) who operate school buses and small vehicles to transport pupils; and to parents for transporting their own children to and from school. Also recorded here are expenditures for transportation on public carrier vehicles being used by the general public, regardless of whether a contract has been made with the carrier and regardless of whether payments have been made to the pupils or the carriers. Expenditures for the rental of buses that are operated by personnel on the LEA payroll are not recorded here; they are recorded under object 400, Purchased Property Services, which is included for reporting purposes under Miscellaneous Purchased Services - Transportation. Expenditures for routes established for transporting only special education pupils are not recorded here; they are recorded under object 514. Used only with function 270 in general fund character class 11 and programs 218 and 220 in fund 20.

512

Contracted Services (Other Than Between Home and School) - Vendors. The expenditures to vendors, for transporting students for school activities other than between home and school. Used only with function 270.

513

Contracted Services (Between Home and School) - Joint Agreements. Expenditures meeting the definition of object 511 with the exception that they are a result of a joint agreement with another LEA rather than from contracting directly with a vendor. Expenditures for routes established for transporting only special education pupils are not recorded here; they are recorded under object 515. Used only with function 270.

514

Contracted Services (Special Education Students) - Vendors. Expenditures to vendors for routes separately established to transport special education pupils. Used only with function 270.

515

Contracted Services (Special Education Students) - Joint Agreements. Expenditures meeting the definition of object 514 with the exception that they are a result of a joint agreement with another LEA rather than from contracting directly with a vendor. Used only with function 270.

516

Contracted Services (Other Than Between Home and School) - Grant Agreements. Expenditures incurred for transporting students for school activities other than between home and school as part of a grant agreement. 50 Object codes

Date Issued 07/15

Object Code

Description Used only in fund 20. 517

Contracted Services (Regular Students) – ESCs & CTSAs. Expenditures meeting the definition of object 511 with the exception that they are a result of an agreement with a CTSA or ESC rather than from contracting directly with a vendor. Expenditures for routes established specifically for transporting special education pupils are not recorded here but rather under object 518. Used only with function 270.

518

Contracted Services (Special Education Students) – ESCs & CTSAs. Expenditures to ESCs or CTSAs for routes separately established to transport special education pupils. Used only with function 270.

Other 520

Insurance. Expenditures for most types of insurance, including property, liability and fidelity as well as student accident insurance. Exceptions include the following:  Employee benefit types of insurance - see the object code 200 series.  Board related insurance for liability, fidelity and student accident is recorded under function 230, object 590.  Transportation related insurance is reported under function 270, object 593. Detail breakout required with function 262.

530

Communications/Telephone. This category includes telephone and voice communication services; data communication services to establish or maintain computer-based communications, networking, and internet services; video communications services to establish or maintain one-way or two-way video communications via satellite, cable, or other devices; postal communications services to establish or maintain postage machine rentals, postage, express delivery services, or couriers. Usually used with function 230.

560

Tuition. Expenditures to reimburse other educational agencies for instructional services to students residing within the school district. 561*

Tuition to Other LEAs within the State - Regular. Tuition expenditures for education services for pupils residing in the school district sent to an educational facility outside of their district but within New Jersey. Tuition adjustments based upon the Department of Education certification of rates are recognized in the year of receipt as an adjustment to the appropriate tuition expenditure account. The receiving district would record the adjustment in the appropriate tuition revenue account. Used only with program 000 and function 100 in character class 11, and programs 218 or 220 and function 100 in fund 20.

51 Object codes

Date Issued 07/15

Object Code

Description 562*

Tuition to Other LEAs within the State – Special Education. Tuition expenditures for special education services for pupils residing in the school district sent to an educational facility outside of their district but within New Jersey. Used only with program 000 and function 100.

563

Tuition to County Vocational School Districts – Regular. Used only with program 000 and function 100.

564

Tuition to County Vocational School Districts – Special. Used only with program 000 and function 100.

565

Tuition to County Special Services Districts and Regional Day Schools. Tuition paid to agencies within New Jersey, such as regional educational service centers, for educational services to students. Used only with program 000 and function 100.

566*

Tuition to Private Schools for the Disabled within the State. Tuition paid to private schools for the disabled located within the state of New Jersey. Used only with program 000 and function 100.

567*

Tuition to Private Schools for the Disabled and Other LEAs – Special Education- Outside the State. Tuition paid to private schools for the disabled located outside the state of New Jersey. Used only with program 000 and function 100.

568

Tuition – State Facilities. Used only with program 000 and function 100.

569*

Tuition – Other. Tuition paid to other governmental organizations as reimbursem*nt for providing specialized instructions services to students residing within the boundaries of the paying school district not specifically mentioned elsewhere in the 560 series of account codes. Includes Marie Katzenbach School for the Deaf. Used only with program 000 and function 100.

56X*

Contribution (Transfer) of Funds to Charter Schools. The payment (transfer) of district general fund revenues to charter schools for resident students attendance at the charter school. This account uses the alpha “X” which is not intended to represent all applicable numbers. Used only with general fund 10 and function code 100 or special revenue fund 20 and function code 100. 52 Object codes

Date Issued 07/15

Object Code

Description 570

Tuition to Non-Resident Renaissance School. Tuition paid to Renaissance school. Used only with program 000 and function 100

571

Contribution (Transfer) of Funds to Renaissance Schools. The payment (transfer) of district general fund revenues to renaissance schools for resident students attendance at the renaissance school. Used only with general fund 10 and function code 100 or special revenue fund 20 and function code 100.

580

Travel. Expenditures for transportation, meals, hotel, registration fees and other expenses associated with staff travel for the district. Payments per diem in lieu of reimbursem*nts for subsistence (room and board) also are charged here. Used with all functions except 500. 585

Board of Education (BOE) Other Purchased Services. Expenditures for district related Board travel including transportation, meals, hotel, registration fees and other expenses for out of district workshops and conferences Used only with function 230.

590

Miscellaneous Purchased Services. Purchased services other than those described above. Interdistrict payments other than tuition and transportation are reported here. 591

Residential Costs. Residential costs of living in institutions. These costs, which pertain to handicapped students, are exclusive of tuition costs. Used only with function 219.

592

Miscellaneous Purchased Services (400-500 Series Other Then Residential Costs). Purchased services other than those specifically mentioned elsewhere in the 590 series. Includes expenditures for advertising for such purposes as personnel recruitment, legal ads or announcements in professional publications, newspapers or broadcasts over radio and television. Job printing, usually according to specifications of the school district for publications are included here.

593

Miscellaneous Purchased Services - Transportation. Purchased services in the 400-500 series other than cleaning, repair, and maintenance services and contracted transportation services. Transportation related insurance would be reported here. Used only with function 270.

594

Sale/Leaseback Payments. leaseback textbooks.

Payments made pursuant to an agreement to sell and

Used only with program code 000 and function code 251. 53 Object codes

Date Issued 07/15

Object Code

Description

600*

Supplies and Materials. Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated by use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances. Supplies are distinguished from equipment by several factors. See Appendix B “Supplies and Equipment.” Object code 600 is used where the detail provided by codes 610-640 is not otherwise required. Refer to Appendix A for object codes with specific function codes. Included are general supplies (including freight), energy, food, books and periodicals except when for specific instructional programs. Filmstrips, periodicals, and other reference items for use by staff but not for classroom instruction are included. Such items for general reference are recorded under Educational Media Services/School Library (function code 222). Forms, office supplies, paper supplies are included in this code.

610

General Supplies. Expenditures for supplies for the operation of an LEA including freight, other than those listed in objects 620-622 and 624 (Energy) and 640 (Textbooks). Include teaching supplies such as workbooks, tests, chalk, paper, pencils, paints, and other classroom supplies. Filmstrips, periodicals, and other reference items for specific classroom instruction (e.g., regular, vocational) are included here. Include expenditures for reference books for specific classroom instruction. Do not include the purchase of books for the initial library stock (object code 732) or textbooks furnished free to pupils (object code 640). Supplies for required maintenance and for other operation and plant maintenance are included here. Supplies necessary to maintain the fleet of school buses are recorded in object 615. 615

Transportation Supplies. Expenditures for supplies necessary to maintain the fleet of school buses such as tires, oil, oil filters, etc. Used with function 270.

620

Energy. Expenditures for energy, including gas, oil, coal, gasoline, and services received from public or private utility companies other than water and sewage. Used with function 262. 621

Natural Gas. Expenditures for natural gas utility service from a private or public utility company. Used with function 262.

622

Electricity. company.

Expenditures for electric utility service from a private or public utility

Used with function 262. 624

Oil. Expenditures for bulk oil normally used for heating. Used with function 262. 54 Object codes

Date Issued 07/15

Object Code

Description 626

Gasoline. Expenditures for gasoline/diesel fuel costs for maintenance and grounds vehicles. Used with function 262 and 270.

630

Board of Education In-House Training/Meeting Supplies. Costs for materials, supplies, and any outside consultant fees and their related expenses for in-house training for members of the Board of Education. Includes food, meeting materials and supplies. Used only with function 230.

640

Textbooks. Includes expenditures for textbooks furnished free to pupils. Also includes binding and other textbook repairs; and freight of textbooks. Expenditures for books not meeting this definition are included in general supplies, object 610.

700

Property. Expenditures for acquiring fixed assets, including land or existing buildings, improvements of grounds, initial equipment, and replacement of equipment. 710*

Land and Improvements. Expenditures for the purchase of land and the improvements thereon. Purchase of air rights, mineral rights, and the like are included here. Also included are special assessments against the LEA for capital improvements such as streets, curbs, and drains. Not included here, but generally charged to object 450 are expenditures for improving sites and adjacent ways after acquisition by the LEA. Used with governmental funds only. Used only with function 4XX.

720*

Buildings. Expenditures for acquiring existing buildings. Included are expenditures for installment or lease payments (except interest) which have a terminal date and result in the acquisition of buildings, except payments to public school housing authorities or similar agencies. Expenditures for the contracted construction of buildings, for major permanent structural alterations, and for the initial or additional installation of heating and ventilating systems, fire protection systems, and other service systems in existing buildings are recorded under object 450. Buildings built and alterations performed by the LEAs own staff are charged to objects 100, 200, 610, and 730 where appropriate. Building use charges for special projects are recorded here. These are charges for facilities owned by the district, allocated or otherwise, and which are allowable under grant guidelines. Used only with function 4XX. Used with governmental funds only.

721

Lease Purchase Agreements - Principal. Amounts paid for the principal under lease purchase agreements for land and buildings.

722

Buildings Other Than Lease Purchase Agreements. Expenditures for acquiring existing buildings. 55 Object codes

Date Issued 07/15

Object Code

Description 723

730*

731

Principal Payments – Commissioner Approved Lease Agreements. Payments of principal for lease purchase agreements with terms in excess of five years approved prior to EFCFA. Equipment. Expenditures for the initial, additional, and replacement items of equipment such as machinery, furniture and fixtures, and vehicles. See Appendix B “Supplies and Equipment.” Instructional Equipment. Expenditures for the initial, additional, and replacement items of furniture and equipment. Instructional furniture and equipment is purchased for use by pupils and instructional staff in instruction programs. See Appendix B “Supplies and Equipment.” Used with all functions except 500.

732

Non-Instructional Equipment. Expenditures for furniture and equipment, which are purchased for use in a non-instructional activity. Include the initial purchase of library books for a new library here. Record replacement of library books as supplies. See Appendix B “Supplies and Equipment.” Used with all functions except 500.

733

School Buses – Regular. Amounts paid for the purchase of pupil transportation vehicles for regular education routes. Used with all functions except 500.

734

School Buses – Special. Amounts paid for the purchase of pupil transportation vehicles for special education routes. Used with all functions except 500.

780*

Infrastructure. Expenditures for purchased infrastructure assets by the school district. These items include water/sewer systems, roads, bridges, and other assets that have significantly longer useful lives than other capital assets.

790

Depreciation. The portion of the cost of a capital asset, which is charged as an expense during a particular period. In accounting for depreciation, the cost of a capital asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the cost of the asset is ultimately charged off as an expense. [Accrual basis of accounting]

800

Other Objects. Amounts paid for goods and services not classified above. 810

Other Transportation Costs of Special Education Pupils – District Owned Vehicles. Expenditures for separately established routes for transporting special education pupils on district-owned buses. Category includes all actual or allocated costs, such as supplies. Such costs should not be included elsewhere in the budget. 56 Object codes

Date Issued 07/15

Object Code

Description Used only with function 270.

820

Judgments Against the School District. Expenditures from current funds for all judgments against the school district that are not covered by liability insurance, but are of a type that might have been covered by insurance. Judgments against the school district resulting from failure to pay bills are recorded under the appropriate expenditure account. Legal expenses for defending against judgments are not recorded here; they are recorded under object 331 if outside attorneys are used. Salaries of in-house attorneys are recorded in object 108. Used only with function 230.

830*

Interest. Expenditures for interest on bonds or notes (Used only with function 500).

831

Interest on Current Loans. Interest payments for short-term notes or loans that are repayable within one year of receiving the obligation.

832

Interest on Lease Purchase Agreements. Amounts paid for interest under lease purchase agreements for land and buildings. The interest portion of lease purchases of equipment items is not included here, but is budgeted and recorded as a rental cost under the program and function applicable to where the equipment will be used.

833

Interest for Commissioner Approved Lease Purchase Agreements. Interest on such agreements with terms in excess of five years approved prior to EFCFA.

834

Interest on Bonds. Used with the debt service fund 40.

835

Interest on Early Retirement Incentive (ERI) Bonds. Interest expense on refunding bonds issued to fund the district’s accrued liability due and owing for early retirement incentive benefits. Used with the general fund.

836

Interest on Bond Anticipation Notes (BANs). Interest on short-term notes issued by a district in anticipation of bond proceeds to be received at a later date. Used with the general fund.

837

Interest on Energy Savings Improvement Program Bonds. Expenditures for interest on bond financing to fund equipment under the energy savings improvement program, pursuant to N.J.S.A. 18A:18A-4.6. Used with function 262.

838

Interest on Community Disaster Loans. To record interest payments to the Federal Emergency Management Agency (FEMA) on Community Disaster Loans. 57 Object codes

Date Issued 07/15

Object Code

Description Used with function 510.

860

Indirect Costs. Cost incurred for support services that are not readily identified as program costs. Examples of such services are custodial services, bookkeeping services, utilities, and supervision. Indirect costs are determined by an assigned indirect cost rate.

870

Cost of Sales. The costs related to manufactured products or services rendered that are accounted for in a proprietary fund. The costs would encompass direct labor, materials, and overhead. Used only in a proprietary fund. 871

Cost of Sales – Reimbursable Programs. Used to track cost of sales for food programs reimbursable by the Division of Food and Nutrition.

872

Costs of Sales – Non-reimbursable Programs. Used to track cost of sales for food programs that are not reimbursable by the Division of Food and Nutrition.

890

Miscellaneous Expenditures. Amounts paid for goods or services not properly classified in one of the above objects. Includes expenditures of assessments for membership in professional or other organizations or payment to a paying agent for services rendered. Used with all functions except 500. 895

Board of Education Membership Dues & Fees. Amounts paid for membership in school board associations, professional or other organizations for BOE members. Periodicals for BOE members are recorded here. Used only with function 230.

896

Assessment for Debt Service on SDA Funding. Amounts withheld from state aid for assessments on School Development Authority funding. Used only in fund 12, function 400.

900

Other Uses of Funds. This object is used to classify transactions that are not properly recorded as expenditures to the LEA or do not meet the classification criteria of the preceding objects but require budgetary or accounting control. These include redemption of principal on long-term debt, payments into sinking funds, and fund transfers. 910

Redemption of Principal. Amounts paid for the retirement of loan principal and bonds. Excludes money borrowed and paid back during the same year. Used only with function 510. 912

Principal Payments – Community Disaster Loan (CDL). To record principal payments to FEMA on Community Disaster Loans. Used with function 510.

58 Object codes

Date Issued 07/15

Object Code

Description 915

Retirement of Early Retirement Incentive Program (ERIP) Liability. Used to record the down payment of the district’s early retirement incentive liability. Also used when such debt is refinanced by the district.

917

Principal on Energy Savings Improvement Program Bonds. Expenditures for principal on bond financing to fund equipment under the energy savings improvement program, pursuant to N.J.S.A. 18A:18A-4.6. Used with function 262.

920

Amounts Paid Into Sinking Fund. Amounts paid from current funds into sinking funds which are to be used at a future date to retire term bonds or required by lease purchase agreement. Used only with function 510.

930

Fund Transfers/Contribution to School-based Budgets; Local Contribution Transfer to Special Revenue; and Transfers to Cover Deficit. Includes all transactions conveying money from one fund to another without recourse. Generally, this takes the form of a transfer from the general fund to some other fund. General fund expenditures to cover deficit (Enterprise Fund) are recorded here. 931

Capital Reserve Transfer to Capital Projects. Used for the transfer of capital reserve amounts to the Capital Projects Fund. Used only with general fund - capital outlay character class 12.

932

Current Capital Outlay Transfer to Capital Projects. Used for the transfer of current capital outlay to the Capital Projects Fund. Used only with general fund - capital outlay character class 12.

933

Capital Reserve – Transfer to Debt Service. Capital reserve amounts transferred to the Debt Service Fund. Used only with general fund - capital outlay character class 12.

934

Property Sale Proceeds – Transfer to Debt Service. Used to record the transfer of the proceeds from the general fund to the debt service fund pursuant to P.L.2007, c.62.

935

Local Contribution – Transfer to Special Revenue – Regular Students. Used to record a general fund transfer to the special revenue fund for regular Preschool students.

936

Local Contribution – Transfer to Special Revenue – Inclusion Students. Used to record a general fund transfer to the special revenue fund for inclusion Preschool students. This is a transfer of the state aid received for the general education portion of the inclusion students.

59 Object codes

Date Issued 07/15

Object Code

Description 937

Transfer from General Fund Surplus to Debt Service Fund to Repay CDL. Used only for districts that received a Community Disaster Loan (CDL) from FEMA. This line is used to record a general fund transfer to debt service fund in order to repay the CDL.

938

Impact Aid Reserve (Capital) Transfer to Capital Projects Fund. Impact Aid Reserve Capital amounts transferred to the Capital Projects Fund.

940

Payment to Refunded Bond Escrow Agent. Payment of the proceeds of advance refunding bonds to a bond escrow agent, to be invested in U.S. Treasury Bonds or other authorized securities and used to redeem the underlying bonds at their maturity or call date, to pay interest on the bonds being refunded, or to pay interest on the advance refunding bonds. Used only with function 530.

950

Scholarships. Payment of scholarships from a trust fund.

960

Losses from Investments. Losses recognized from the sale of investments or changes in the fair value of investments. Losses represent the excess of the cost or any other basis at the date of sale (or valuation) over sales value (or fair value). For financial reporting purposes, GASB Statement 31 requires that all investment income, including changes in the fair value of investments, be reported as revenue in the operating statement.

970

961

Realized Losses on Investments. Losses recognized from the sale of investments.

962

Unrealized Losses on Investments. Losses recognized from changes in the value of investments. Losses represent the excess of the cost or any other basis at the date of valuation over fair value. Losses on the Sale of Capital Assets. The excess of book value of the capital assets sold over the amount received. This account is used in the Proprietary and Fiduciary funds only. Revenue account 5300 is used for Governmental funds. This account has been established for accounting for losses where only credits may be reported for revenue codes and only debits for expenditures codes. However, account 1930 may be used to record all gains or losses on these sales (reported as a contra revenue). [Accrual basis of accounting]

980

990

Extraordinary Items. Used to classify items, in accordance with APB Opinion No. 30, that are transactions or events that are both unusual in nature and infrequent in occurrence. [Accrual basis of accounting].

60 Object codes

Date Issued 07/15

SECTION 4. - BALANCE SHEET ACCOUNTS ASSETS AND OTHER DEBITS Balance Sheet Code Description Current Assets. 101

Cash in Bank. All funds on deposit with a bank or financial institution.

102

Cash on Hand. Currency, coins, checks, postal and express money orders, and bankers’ drafts on hand.

103

Petty Cash. A sum of money set aside for the purpose of paying small obligations for which the issuance of a formal voucher and check would be too expensive and timeconsuming.

104

Change Cash. A sum of money set aside for the purpose of providing change.

105

Cash with Fiscal Agents. Deposits with fiscal agents, such as commercial banks, for the payment of matured bonds and interest. This account would also be used for monies held in escrow under lease purchase agreements.

106

Cash Equivalents. Short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less meet this definition. Examples of items commonly considered to be cash equivalents are Treasury bills, commercial paper, certificates of deposit, money market funds, and cash management pools.

108

Investment – Impact Aid Reserve (General). The restricted asset account comprised of investments held for use exclusively for Impact Aid received under sections 8002 or 8003 of the Elementary and Secondary Education Act of 1965. Used only with fund 10.

109

Investment – Impact Aid Reserve (Capital). The restricted asset account comprised of investments held for use exclusively for Impact Aid received under sections 8007 or 8008 of the Elementary and Secondary Education Act of 1965. Used only with fund 10.

111

Investments. Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The account does not include capital assets used in district operations. Separate accounts for each category of investments may be maintained.

61 Balance Sheet codes

Date Issued 07/15

Balance Sheet Code Description 112

Unamortized Premiums on Investments. The excess of the amount paid for securities over the face value which has not yet been amortized. Use of this account is restricted to short-term investments.

113

Unamortized Discounts on Investments (Credit). The excess of the face value of securities over the amount paid for them which has not yet been written off. Use of this account is normally restricted to short-term investments.

114

Interest Receivable on Investments. The amount of interest receivable on investments, exclusive of interest purchased. Interest purchased should be shown in a separate account.

115

Accrued Interest on Investments Purchased. Interest accrued on investments between the last interest payment date and date of purchase. The account is carried as an asset until the first interest payment date after date of purchase.

116

Investments - Capital Reserve Account. The restricted asset account comprised of investments held for future capital projects and the earnings attributable to those investments. Used only with fund 10.

117

Investments - Maintenance Reserve Account. The restricted asset account comprised of investments held for use exclusively for required maintenance of school facilities. Used only with fund 10.

118

Investments – Current Expense Emergency Reserve. The restricted asset account comprised of investments held for use exclusively to finance unanticipated general fund current expense costs required for a thorough and efficient education. Used only with fund 10.

119

Investments – Debt Service Reserve. The restricted asset account comprised of investments held for use exclusively to retire outstanding debt service obligations of the district. Used only with fund 40.

121

Tax Levy Receivable. The uncollected portion of taxes levied which has become due including any interest or penalties which may be accrued. Separate accounts may be maintained on the basis of tax roll year and/or current and delinquent taxes.

131

Interfund Loans Receivable. An asset account used to record a loan by one fund to another fund in the same governmental unit. It is recommended that separate accounts be maintained for each interfund loan receivable.

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Balance Sheet Code Description 132

Interfund Accounts Receivable. An asset account used to indicate amounts owed to a particular fund by another fund in the same district for goods sold or services rendered. It is recommended that separate accounts be maintained for each interfund receivable.

140

Intergovernmental Accounts Receivable. Amounts due to the reporting governmental unit from another governmental unit. These amounts may represent grants-in-aid, shared taxes, taxes collected for the reporting unit by another unit, loans, tuition, and charges for services rendered by the reporting unit for another government. 141 Intergovernmental Accounts Receivable - State. 142 Intergovernmental Accounts Receivable - Federal. 143 Intergovernmental Accounts Receivable – Other.

151

Loans Receivable. Amounts which have been loaned to persons or organizations, including notes taken as security for such loans, where permitted by statutory authority.

152

Allowance for Uncollectible Loans (Credit). The portion of loans receivable estimated not to be collectible. The account is shown on the balance sheet as a deduction from Account 151, Loans Receivable.

153

Other Accounts Receivable. Amount owing on open account from private person, firms, or corporations for goods and services furnished by the district (including tuition, but not including amounts due from other funds or from other governmental units).

154

Allowance for Uncollectible Accounts Receivable (Credit). The portion of accounts receivable that is estimated will not be collected. The account is shown on the balance sheet as a deduction from the Other Accounts Receivable account.

161

Bond Proceeds Receivable. An account used to designate the amount receivable upon sale of bonds.

171

Inventories for Consumption. The cost of supplies and equipment on hand not yet distributed to requisitioning units.

172

Inventories for Resale. The value of goods held by a district for resale rather than for use in its own operations.

173

Work in Process. The costs of materials, labor and overhead assigned to items that have not been completed in the manufacturing process. Used only in the proprietary funds. [Accrual basis of accounting]

181

Prepaid Expenses. Expenses paid for benefits not yet received related to regularly recurring costs of operation. Prepaid expenses differ from deferred charges in that they are spread over a shorter period of time than deferred charges and are regularly recurring costs of operation. Examples of prepaid expenses are prepaid rent, prepaid interest, and unexpired insurance premiums.

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Balance Sheet Code Description 191

Deposits. Funds deposited as prerequisite to receiving services and/or goods.

192

Deferred Expenditures. Certain disbursem*nts that are made in one period, but are more accurately reflected as an expenditure/expense in the next fiscal period.

193

Capitalized Bond and Other Debt Issuance Costs. Represents certain bond and other debt issuance costs, including lease-purchase debt issuance costs that are capitalized for the purpose of accounting for the cost/valuation basis of capital assets. [Accrual basis of accounting]

194

Premium and Discount on Issuance of Bonds. Represents amounts to be amortized as debt premium/discount in connection with the issuance of bonds. [Accrual basis of accounting]

199

Other Current Assets. Current assets not provided for elsewhere.

200

Capital Assets. Those assets which the district intends to hold or continue to have in use over a long period of time. Capital assets include land, improvements to land, easem*nts, buildings and building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have useful lives that extend beyond a single reporting period. [Accrual basis of accounting]

211

Land and Land Improvements. Capital asset account that reflects the acquisition value of land owned by the district. If land is purchased, this account includes the purchase price and costs such as legal fees, filling and excavation costs, and other associated improvement costs incurred to put the land in condition for its intended use. If land is acquired by gift, the account reflects its fair value at the time of acquisition. Further, permanent improvements to land, such as grading and fill, should be accounted for in this account. [Accrual basis of accounting] Land and land improvements are considered nonexhaustible assets owing to their significantly long expected useful life. Nonexhaustible assets are not to be depreciated. Therefore, not all assets classified by asset code 211 will result in a depreciation expense. [Accrual basis of accounting]

221

Site Improvements. The capital asset account that reflects the acquisition value of nonpermanent improvements to building sites, other than buildings, which add value to land. Examples of such improvements are fences, retaining walls, sidewalks, pavements, gutters, tunnels, and bridges. If the improvements are purchased or constructed, this account contains the purchase or contract price. If improvements are obtained by gift, it reflects the fair value at time of acquisition. Site improvements are improvements that have a limited useful life. Because these improvements decrease in their value/usefulness over time, it is appropriate to depreciate these assets. Therefore, all capitalized site improvements should be depreciated over their expected useful life. [Accrual basis of accounting]

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Balance Sheet Code Description 222

Accumulated Depreciation on Site Improvements. Accumulated amounts for depreciation of site improvements. [Accrual basis of accounting]

231

Buildings and Building Improvements. A capital asset account which reflects the acquisition value of permanent structures used to house persons and property owned by the district. If buildings are purchased or constructed, this account includes the purchase or contract price of all permanent buildings and the fixtures attached to and forming a permanent part of such buildings. This account includes all building improvements, including upgrades made to building wiring for technology. If buildings are acquired by gift, the account reflects their fair value at the time of acquisition. [Accrual basis of accounting]

232

Accumulated Depreciation on Buildings and Building Improvements. Accumulated amounts for depreciation of buildings and building improvements. [Accrual basis of accounting]

241

Machinery and Equipment. Tangible property of a more or less permanent nature, other than land, buildings, or improvements thereto, which is useful in carrying on operations. Examples are machinery, tools, trucks, cars, buses, computers, purchased software, furniture, and furnishings. [Accrual basis of accounting]

242

Accumulated Depreciation on Machinery and Equipment. Accumulated amounts for depreciation of machinery and equipment. [Accrual basis of accounting]

251

Works of Art and Historical Treasures. Individual items or collections of items that are of artistic or cultural importance. [Accrual basis of accounting]

252

Accumulated Depreciation of Works of Art and Historical Collections. Accumulated amounts for the depreciation (as applicable) of works of art and historical treasures. [Accrual basis of accounting]

261

Infrastructure. A capital asset, network, or subsystem that has a useful life that is significantly longer than those of other capital assets. These assets may include water/sewer systems, roads, bridges, tunnels, and other similar assets. [Accrual basis of accounting]

262

Accumulated Depreciation on Infrastructure. Accumulated amounts for the depreciation of infrastructure assets. [Accrual basis of accounting]

271

Construction in Progress. The cost of construction work undertaken but not yet completed. [Accrual basis of accounting]

BUDGETARY ACCOUNTS (REVENUE) Budgetary accounts are integrated into the accounting system in order to compare the actual revenues and expenditures to the budgeted amounts at any point in time. The importance of this procedure is to prevent overspending.

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Balance Sheet Code Description Revenue accounts consist of control accounts as well as individual accounts. The control accounts are used to record the aggregate amount in the general ledger while the detail of the control account is recorded in a subsidiary ledger by individual accounts. The revenue subsidiary ledger is used to record the details of the control accounts and should include estimated and actual revenues. Budgeted fund balance and withdrawals of reserved fund balance are included here, although not true revenue. Although not a true revenue source, these accounts appear in the revenue section of the annual budget in order to balance the expenditure side.

301

Estimated Revenues (Control Account / Normal Debit Balance). The amount of revenues estimated to be received or to become receivable during the fiscal period. This account is debited to record the adoption of the annual budget. At the end of the fiscal period this account is closed out and does not appear in the balance sheet. It would only appear in interim financial statements.

302

Revenues (Control Account / Normal Credit Balance). The total of all revenues realized during a period. This includes receivables for revenues whose actual collections will not differ from the amounts in the certified budget (tax levy and state aid) as well as actual receipts of other types of revenue. At the end of the fiscal period this account is closed out and does not appear in the balance sheet. It would only appear in interim financial statements.

303

Budgeted Fund Balance. This account reflects the amount of fund balance the LEA will utilize in supporting the anticipated appropriations for the school budget. This account is also used to record the deposit into capital reserve at budget time through the appropriation of anticipated excess surplus. The account is debited to record the adoption of the annual budget. It would only appear in interim financial statements. At the end of the fiscal period, this account is closed out and does not appear in the balance sheet.

307

Budgeted Withdrawal from Capital Reserve. The budgetary account used to record the formal appropriation of eligible costs for a school facilities project in the current year. This account would only appear in interim financial statements. At the end of the fiscal period, this account is closed out and does not appear in the balance sheet. Used only with fund 10.

308

Budgeted Withdrawal From Sale/Leaseback Reserve. The budgetary account used to record the formal appropriation from the sale/leaseback reserve. At the end of the fiscal period, this account is closed out and does not appear in the balance sheet.

309

Budgeted Withdrawal from Capital Reserve – Excess Costs and Other Capital Projects. A budgetary account used to record the formal appropriation of excess costs accumulated in the capital reserve account for current year appropriations. At the end of the fiscal period, this account is closed out and does not appear in the balance sheet.

310

Budgeted Withdrawal from Maintenance Reserve. A budgetary account used to record the formal appropriation of funds accumulated in the maintenance reserve account for

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Balance Sheet Code Description current year appropriations. At the end of the fiscal period, this account is closed out and does not appear in the balance sheet. 311

Budgeted Withdrawal from Tuition Reserve. A withdrawal is made from the Tuition Reserve upon certification of rates in the third year following a contract year. Full appropriation of the applicable year’s reserve must be liquidated and any remaining balance related to that year must be reserved and budgeted for tax relief.

312

Budgeted Withdrawal from Current Expense Emergency Reserve. A withdrawal is made from the Current Expense Emergency Reserve to fund unanticipated general fund current expense costs required for a thorough and efficient education. Used only with fund 10.

313

Budgeted Withdrawal from Debt Service Reserve. A withdrawal is made from the Debt Service Reserve to retire outstanding debt service obligations of the district. Used only with fund 40.

315

Withdrawal from Bus Advertising Reserve for Fuel Costs. A withdrawal made from the Bus Advertising Reserve for Fuel Costs. Pursuant to N.J.S.A. 18A:39-31, at least 50 percent of advertising revenue on school buses must be used to fund fuel costs. If this percentage is not met, the unspent amount is reserved and used in a subsequent year. Used only with fund 10.

317

Withdrawal from Capital Reserve – Transfer to Debt Service. A withdrawal from capital reserve to fund a transfer to the debt service fund for payment of principal and interest.

318

Withdrawal from Federal Impact Aid Reserve (General). A withdrawal is made from the reserve for Impact Aid received under sections 8002 or 8003 of the Elementary and Secondary Education Act of 1965 to fund general fund expenditures, in conformity with federal law.

319

Withdrawal from Federal Impact Aid Reserve (Capital). A withdrawal is made from the reserve for Impact Aid received under sections 8007 or 8008 of the Elementary and Secondary Education Act of 1965 to fund capital expenditures, in conformity with federal law.

LIABILITIES, RESERVES, AND FUND BALANCE AND OTHER CREDITS

Current Liabilities 401

Interfund Loans Payable. A liability account used to record a debt owed by one fund to another fund in the same governmental unit. It is recommended that separate accounts be maintained for each interfund loan.

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Balance Sheet Code Description 402

Interfund Accounts Payable. A liability account used to indicate amounts owed by a particular fund and services rendered. It is recommended that separate accounts be maintained for each interfund account payable.

410

Intergovernmental Accounts Payable. Amounts owed by the reporting district to another governmental unit. 411 Intergovernmental Accounts Payable – State. 412 Intergovernmental Accounts Payable – Federal. 413 Intergovernmental Accounts Payable – Other.

421

Accounts Payable. Liabilities on open account owing to private persons, firms or corporations for goods and services received (but not including amounts due to other funds of the district or to other governmental units). Includes amounts due to designated payees in the form of a written order drawn by the district directing the treasurer to pay a specific amount.

422

Judgments Payable. Amounts due to be paid by the district as the result of court decisions, including condemnation awards in payment for private property taken for public use.

430

Compensated Absences Payable. Amounts owed to employees for unpaid vacation and sick leave liabilities that will be paid within one year.

431

Contracts Payable. Amounts due on contracts for goods or services received by the district.

432

Construction Contracts Payable – Retainage. Liabilities on account of construction contracts for that portion of the work which has been completed but on which part of the liability has not been paid pending final inspection, or the lapse of a specified time period or both. The unpaid amount is usually a stated percentage of the contract price.

433

Construction Contracts Payable. Amounts due on contracts for construction of buildings, structures, and other improvements.

441

Matured Bonds Payable. Bonds which have reached or passed their maturity date but which remain unpaid.

442

Bonds Payable – Current. Bonds that have not reached or passed their maturity date but are due within one year or less. [Accrual basis of accounting]

443

Unamortized Premiums on Bonds Sold. An account that represents that portion of the excess of bond proceeds over par value and that remains to be amortized over the remaining life of such bonds. [Accrual basis of accounting]

451

Loans Payable. Short-term obligations representing amounts borrowed for short periods of time usually evidenced by notes payable or warrants payable. 68 Balance Sheet codes

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Balance Sheet Code Description 452

Lease Obligations – Current. Capital lease obligations that are due within one year. [Accrual basis of accounting]

455

Interest Payable. Interest due within one year. [Accrual basis of accounting]

461

Accrued Salaries and Benefits. Salary and fringe benefit costs incurred during the current accounting period which are not payable until a subsequent accounting period.

471

Payroll Deductions and Withholdings. Amounts deducted from employees’ salaries for withholding taxes and other purposes. District-paid benefit amounts payable are also included here. A separate liability account may be used for each type of benefit.

481

Deferred Revenues. A liability account which represents revenues collected before they become due.

491

Deposits Payable. Liabilities for deposits received as a prerequisite to providing or receiving services and/or goods.

492

Due to Fiscal Agent. Amounts due to fiscal agents, such as commercial banks, for serving the district’s matured indebtedness.

499

Other Current Liabilities. Other current liabilities not provided for elsewhere.

Long-Term Liabilities. Obligations with a maturity of more than one year. Use with accrual basis of accounting. 511

Bonds Payable. Bonds that have not reached or passed their maturity date and which are not due within one year. [Accrual basis of accounting]

512

Accreted Interest. An account that represents interest that is accrued on deep discount bonds. This account should be used by school districts that issue capital appreciation bonds. Such bonds are usually issued at a deep discount from the face value, and no interest payment is made until maturity. Under full accrual accounting, the district is required to accrete the interest on the bonds over the life of the bonds. Accretion is the process of systematically increasing the carrying amount of the bond to its estimated value at the maturity date of the bond. To calculate accreted interest, the district should impute the effective interest rate, using the present value, the face value (or the future value), and the period of the bond, and multiply the effective interest rate by the book value of the debt at the end of the period. Accreted interest is usually recorded as an addition to the outstanding debt liability. [Accrual basis of accounting]

513

Unamortized Gains/Losses on Debt Refunding. An account that represents the difference between the reacquisition price and the net carrying amount of old debt when a current or advance refunding of debt occurs. This account should be used only when defeasance of debt occurs for proprietary funds. The unamortized loss amount should be deferred and amortized as a component of interest expense in a systematic and rational manner over the remaining life of the old debt or the life of the new debt, whichever is shorter. On the

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Balance Sheet Code Description balance sheet, this deferred amount should be reported as a deduction from or an addition to the new debt liability. [Accrual basis of accounting] 521

Loans Payable. An unconditional written promise signed by the maker to pay a certain sum of money one year or more after the date of issuance. [Accrual basis of accounting]

531

Capital Lease Obligations. Amounts remaining to be paid on capital lease agreements. [Accrual basis of accounting]

540

Long-Term Compensated Absences Payable. Long-term portion of amounts owed to employees for unpaid vacation and sick leave liabilities. [Accrual basis of accounting]

541

Unfunded Pension Liabilities. The amount of the actuarial deficiency on a pension plan to be contributed by the district on behalf of present employees. [Accrual basis of accounting]

561

Arbitrage Rebate Liability. Liabilities arising from arbitrage rebates to the IRS from bond financing. [Accrual basis of accounting]

590

Other Long-Term Liabilities. Other long-term liabilities not provided for elsewhere. [Accrual basis of accounting]

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BUDGETARY ACCOUNTS (EXPENDITURES) These accounts reflect budgeted and actual amounts related to expenditures and encumbrances. Budgetary accounts are integrated into the accounting system in order to compare the actual revenues and expenditures to the budgeted amounts at any point in time. The importance of this procedure is to prevent overspending. Expenditure accounts consist of control accounts as well as individual accounts. The control account is used to record the aggregate amount in the general ledger while the detail of the control account is recorded in a subsidiary ledger by individual accounts. The expenditure subsidiary ledger is used to record the details of the control accounts and should include appropriations, encumbrances and expenditures. Balance Sheet Code Description 601

Appropriations (Control Account/Normal Credit Balance). The total amount authorized by the school board or legislative body to make expenditures for specific purposes. This account is credited to record the adoption of the annual budget. At the end of the fiscal period, this account is closed out and does not appear in the balance sheet. It would only appear in interim financial statements.

602

Expenditures/Expenses (Control Account/Normal Debit Balance). The total of expenditures in governmental funds or operating expenses in proprietary funds charged against appropriation during such period. The expenditure account is shown in each governmental fund balance sheet as a deduction from the Appropriations account to arrive at the unexpended balance of total appropriations. At the end of the fiscal period, this account is closed out and does not appear in the balance sheet. It would only appear in interim financial statements.

603

Encumbrances (Control Account/Normal Debit or Credit Balance). This account designates obligations in the form of purchase orders, contracts, or salary commitments which are chargeable to an appropriation and for which part of the appropriation is reserved. In an interim balance sheet, encumbrances are deducted along with the expenditures from the Appropriations account to arrive at the unencumbered balance.

604

Increase in Capital Reserve /Interest Deposit to Capital Reserve. The budgetary account used to record increases in the capital reserve account for approved anticipated deposits.

605

Increase in Sale/Leaseback Reserve. The same reporting mechanism that is used for reporting capital reserve accounts should also be used for the sale/leaseback reserve account. Used to record a budgeted increase in the account balance.

606

Increase in Maintenance Reserve. The budgetary account used to record a budgeted increase in the maintenance reserve for anticipated deposits that will be used to fund future maintenance projects.

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Balance Sheet Code Description

607

Increase in Current Expense Emergency Reserve/Interest Deposits. The budgetary account used to record a budgeted increase in the current expense emergency reserve for anticipated deposits that will be used to finance unanticipated general fund current expense costs required for a thorough and efficient education. Any capital gain or interest earned on the account shall become part of the reserve. Used only with fund 10.

608

Increase in Debt Service Reserve. The budgetary account used to record a budgeted increase in the debt service reserve for anticipated deposits that will be used to fund future debt service payments. Used only with fund 40.

610

Increase in Bus Advertising Reserve for Fuel Costs. The budgetary account used to record an increase in the Bus Advertising Reserve for Fuel Costs. Used only with fund 10.

611

Increase in Federal Impact Aid Reserve (General). The budgetary account used to record an increase in the reserve for Impact Aid received under sections 8002 or 8003 of the Elementary and Secondary Education Act of 1965.

612

Increase in Federal Impact Aid Reserve (Capital). The budgetary account used to record an increase in the reserve for Impact Aid received under sections 8007 or 8008 of the Elementary and Secondary Education Act of 1965.

Fund Balances/Fund Net Assets

Statement of Net Assets 710

Invested in Capital Assets, Net of Related Debt. This account is used to record the net asset component invested in capital assets, net of related debt, which represents total capital assets less accumulated depreciation less debt directly related to capital assets. [Accrual basis of accounting]

720

Restricted Net Assets. This account is used to record the net assets component- restricted net assets, which represents net assets restricted by sources internal or external to the district. [Accrual basis of accounting]

730

Unrestricted Net Assets. This account is used to record the net asset componentunrestricted net assets, which represents net assets not classified in net assets invested in capital assets net of related debt (710) and restricted net assets (720). [Accrual basis of accounting]

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Balance Sheet Code Description Balance Sheet 750

Restricted Fund Balance. A reserve that represents the segregation of a portion of a fund balance to indicate that assets equal to the amount of the reserve are not available for appropriation. 751 Reserve for Inventories. A reserve representing that portion of a fund balance segregated to indicate that assets equal to the amount of the reserve are invested in inventories and are, therefore, not available for appropriation. The use of this account is optional unless the purchases method of accounting for inventory is used. 752 Reserve for Prepaid Items. A reserve representing that portion of a fund balance segregated to indicate that assets equal to the amount of the reserve are invested in prepaid expenses and are, therefore, not available for appropriation. The use of this account is optional. 753 Reserve for Encumbrances – Current Year. A reserve representing that portion of a fund balance segregated to provide for unliquidated encumbrances from the current year, i.e., orders issued in the current year that will be honored in the subsequent year. 754 Reserve for Encumbrances – Prior Year. A reserve representing that portion of a fund balance segregated to provide for unliquidated encumbrances from the prior year. 755 Bus Advertising Revenue Reserved for Fuel Costs. A reserve account used for when a district receives school bus advertising revenue under N.J.S.A. 18A:39-31 and is unable to use at least 50 percent of the revenue for fuel costs. 756 Federal Impact Aid Reserve (General). A reserve representing unspent Impact Aid received under sections 8002 or 8003 of the Elementary and Secondary Education Act of 1965. 757 Federal Impact Aid Reserve (Capital). A reserve representing unspent Impact Aid received under sections 8007 or 8008 of the Elementary and Secondary Education Act of 1965. 761 Reserved Fund Balance - Capital Reserve Account. A reserve account maintained in the general fund for the accumulation of funds for future capital projects. 762 Reserve for Adult Education. A reserve representing that portion of a fund balance segregated to indicate that assets equal to the amount of the reserve are tied up and are, therefore, not available for appropriation. 763 Reserve for Sale/Leaseback. A reserve account in the general fund established with all or part of the proceeds from the sale and lease-back of textbooks and non-consumable instructional materials. Subsequent appropriation from the reserve account shall only be made within the original budget certified for taxes or as approved by the Commissioner for good cause.

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Balance Sheet Code Description 764 Reserve for Maintenance. A reserve of fund balance to accumulate funds for the statutorily required maintenance of a facility. 765 Reserve for Tuition Payments. A reserve representing that portion of a fund balance segregated to indicate that assets equal to the amount of the reserve are tied up and are, therefore, not available for appropriation. 766 Reserve for Current Expense Emergencies. A reserve of fund balance to accumulate funds to finance future unanticipated general fund current expense costs required for a thorough and efficient education. Any capital gains or interest earned on the account shall become part of the reserve account. Used only with fund 10. 767 Reserve for Debt Service. A reserve of fund balance to accumulate funds from the sale of district property to be used to retire outstanding debt service obligations of the district. Any capital gains or interest earned on the account shall become part of the reserve account. Used only with fund 40. 768 Reserved. 770

Unassigned Fund Balance. Unassigned fund balance represents the excess of the assets of a fund over the fund’s liabilities and reserves. It serves as a measure of current available financial resources. Unassigned fund balance may be subdivided into designated and undesignated portions. 771 Designated Fund Balance. A designation representing that portion of unassigned fund balance segregated to indicate that the governing board or senior management has earmarked assets equal to the amount of the designation for a bona fide purpose in the future. 772 Designated Fund Balance – ARRA/SEMI. A designation representing that portion of unassigned fund balance segregated for unspent revenues from the federal government through the state for increase in the Special Education Medicaid Incentive (SEMI) program’s Federal Medical Assistance Percentage under the American Recovery and Reinvestment Act.

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SECTION 5. - MISCELLANEOUS ACCOUNTS (CLEARING ACCOUNTS) 801

Insurance Adjustments. This account is for the purpose of recording the receipts and expenditures of money for losses of school property from fire, theft, or other causes, when such losses are covered wholly or partly by insurance. At the completion of the project, an excess of revenues over expenditures would be recorded under Account 5300, Other Sources, Sale or Compensation for Loss of Fixed Assets. Expenditures in excess of revenue would be recorded under the appropriate expenditure accounts. In recording the net expenditure in such cases, it should be prorated to each expenditure class in the same proportion as the gross expenditure was divided.

801

Central Depository Accounts. Clearing accounts used for the purpose of maintaining individual cash balances by fund in situations where one central bank account is used more than one fund. When the account balances in this series are summed, the resulting total will always be zero.

802

A Cash Depository – Cash.

802

B Cash Depository – Due to General Current Expense Subfund.

802

C Cash Depository – Due to Capital Outlay Subfund.

802

D Cash Depository – Due to Special Schools Subfund.

802

E Cash Depository – Due to Special Revenue Fund.

802

F Cash Depository – Due to Capital Projects Fund.

802

G Cash Depository – Due to Debt Service Fund.

802

H Cash Depository – Due to Enterprise and Internal Service Fund.

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SECTION 6. - COUNTY VOCATIONAL AND SPECIAL SERVICES DISTRICT This section includes codes that differ from the regular district codes shown in Sections 2 and 3 of this Chart of Accounts. County vocational and special services districts should refer to those sections for all other coding. Revenue Source Code 1300

Description Tuition. Revenue from individuals, LEA’s and other sources for education provided by the county school district. Fees for adult education programs are recorded in account 1990. Used by either county vocational or special services districts.

1310 Tuition from LEAs. 1320 Tuition from Individuals. 1330 Tuition from Other Sources. 1340 Tuition from Summer School. 1350 Non-Resident Fees. 3180

County Vocational Education Program Aid. State aid paid to county vocational school districts for county vocational education programs. Use this classification in the general current expense subfund of county vocational school districts.

3191

Aid for Adult and Post-Graduate Programs. This aid category is used by regular and vocational districts only.

3192

Post-Secondary Vocational Program Aid. State aid for pupils enrolled in approved full-time postsecondary programs. Used only by county vocational districts.

Program Code

Description

221

Extended School Year. Special education and related services that are provided to a student with a disability beyond the normal school year in accordance with the student’s IEP at no cost to the parent. Used only by county special services districts.

300

Vocational Programs. Activities that provide students with the opportunity to develop the knowledge, skills, and attitudes needed for employment in an occupational area. Used only by county vocational school districts. 310 Regular Vocational Programs – Instruction. A program is considered regular when its classes contain only regular education pupils, including mainstreamed special education pupils. 320 Special Vocational Programs – Instruction. A program is considered special when its classes contain only special education pupils. 330 Post-Secondary Programs. A program established for adult vocational students, both day and evening, which is recorded in the special schools character class 13. 76 County Vocational and Special Schools Codes

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Object Code 897

Description Shared Service Agreement – County Board of Freeholders. Amounts paid pursuant to Department of Community Affairs and executive county superintendent reviewed shared services agreements between the district and the county board of freeholders that are not classified elsewhere.

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APPENDIX A EXPENDITURE ACCOUNT OUTLINE 1.

OVERVIEW The following expenditure account outline lists the minimum level of detail to be maintained in the chart of accounts for compliance with NJ Department of Education and federal reporting requirements, by operating type (regular, county special services and vocational). This handbook has described in detail the funds, programs, functions, and objects that comprise the coding structure of the chart of accounts. Appendix A lists the coding structure that incorporates the minimum function and object detail required to meet the aforementioned reporting requirements for each program. As reporting needs differ among programs, the function and object coding may be structured at the category or subcategory level. If at the category level (X00), the outline coding is a summary of subcategories with no specific detail breakout required. If a subcategory (XXX) is included in the coding, specific detail breakout is required for those expenditures, with remaining similar category items summarized in an “other” or “miscellaneous” subcategory (XX0). The account outline is not intended to dictate a standard chart of accounts for all districts, but offers an overview of the minimum expenditure categorizations within programs. When establishing their individual chart of accounts, handbook users should reference the expenditure account outline to assure that the coding established meets the requirements.

MINIMUM OUTLINE

Account Number 11-105-100-101 11-105-100-935 11-105-100-936 11-110-100-101 11-120-100-101 11-130-100-101 11-140-100-101 11-140-100-101 11-140-100-106 11-140-100-320 11-140-100-340 11-140-100-500 11-140-100-610 11-140-100-640 11-140-100-800 11-150-100-101 11-150-100-106 11-150-100-320 11-150-100-340 11-150-100-500 11-150-100-610 11-150-100-640 11-150-100-800

School-Based Account Number

15-110-100-101 15-120-100-101 15-130-100-101 15-140-100-101

Description Preschool - Salaries of Teachers Local Contrib. - Trans to Special Rev- Regular Local Contrib. - Trans to Special Rev- Inclusion Kindergarten - Salaries of Teachers Grades 1-5 - Salaries of Teachers Grades 6-8 - Salaries of Teachers Grades 9-12 - Salaries of Teachers Salaries of Teachers Other Salaries for Instruction Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects Salaries of Teachers Other Salaries for Instruction Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects A- 1

Line Number 2000 2040 2060 2080 2100 2120 2140 2160 2180 2200 2220 2240 2260 2280 2300 2500 2520 2540 2560 2580 2600 2620 2640

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

Date Issued 07/15

Account Number 11-190-100-106 11-190-100-199

School-Based Account Number 15-190-100-106 15-190-100-199

11-190-100-320 11-190-100-340 11-190-100-500 11-190-100-610 11-190-100-640 11-190-100-800 11-1XX-100-XXX 11-201-100-101 11-201-100-106 11-201-100-199

15-190-100-320 15-190-100-340 15-190-100-500 15-190-100-610 15-190-100-640 15-190-100-800

11-201-100-320 11-201-100-340 11-201-100-500 11-201-100-610 11-201-100-640 11-201-100-800

15-201-100-320 15-201-100-340 15-201-100-500 15-201-100-610 15-201-100-640 15-201-100-800

11-202-100-101 11-202-100-106 11-202-100-199

15-202-100-101 15-202-100-106 15-202-100-199

11-202-100-320 11-202-100-340 11-202-100-500 11-202-100-610 11-202-100-640 11-202-100-800

15-202-100-320 15-202-100-340 15-202-100-500 15-202-100-610 15-202-100-640 15-202-100-800

11-204-100-101 11-204-100-106 11-204-100-199

15-204-100-101 15-204-100-106 15-204-100-199

11-204-100-320 11-204-100-340 11-204-100-500 11-204-100-610 11-204-100-640 11-204-100-800

15-204-100-320 15-204-100-340 15-204-100-500 15-204-100-610 15-204-100-640 15-204-100-800

11-206-100-101

15-206-100-101

15-201-100-101 15-201-100-106 15-201-100-199

Description Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL REGULAR PROGRAMS - INSTRUCTION Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL COGNITIVE - MILD Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL COGNITIVE - MODERATE Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL LEARNING AND/OR LANGUAGE DISABILITIES Salaries of Teachers A- 2

Line Number 3000 3005

Account Applicable to Operating Type: Reg CSSD Voc X X X

3020 3040 3060 3080 3100 3120 3200 3500 3520 3525

X X X X X X X X X X

X X X

X -

3540 3560 3580 3600 3620 3640 3660 4000 4020 4025

X X X X X X X X X X

4040 4060 4080 4100 4120 4140 4160 4500 4520 4525

X X X X X X X X X X

4540 4560 4580 4600 4620 4640 4660

X X X X X X X

5000

Date Issued 07/15

Account Number 11-206-100-106 11-206-100-199

School-Based Account Number 15-206-100-106 15-206-100-199

11-206-100-320 11-206-100-340 11-206-100-500 11-206-100-610 11-206-100-640 11-206-100-800

15-206-100-320 15-206-100-340 15-206-100-500 15-206-100-610 15-206-100-640 15-206-100-800

11-207-100-101 11-207-100-106 11-207-100-199

15-207-100-101 15-207-100-106 15-207-100-199

11-207-100-320 11-207-100-340 11-207-100-500 11-207-100-610 11-207-100-640 11-207-100-800

15-207-100-320 15-207-100-340 15-207-100-500 15-207-100-610 15-207-100-640 15-207-100-800

11-209-100-101 11-209-100-106 11-209-100-199

15-209-100-101 15-209-100-106 15-209-100-199

11-209-100-320 11-209-100-340 11-209-100-500 11-209-100-610 11-209-100-640 11-209-100-800

15-209-100-320 15-209-100-340 15-209-100-500 15-209-100-610 15-209-100-640 15-209-100-800

11-212-100-101 11-212-100-106 11-212-100-199

15-212-100-101 15-212-100-106 15-212-100-199

11-212-100-320 11-212-100-340 11-212-100-500 11-212-100-610 11-212-100-640 11-212-100-800

15-212-100-320 15-212-100-340 15-212-100-500 15-212-100-610 15-212-100-640 15-212-100-800

11-213-100-101

15-213-100-101

Description Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL VISUAL IMPAIRMENTS Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL AUDITORY IMPAIRMENTS Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL BEHAVIORAL DISABILITIES Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL MULTIPLE DISABILITIES Salaries of Teachers A- 3

Line Number 5020 5025

Account Applicable to Operating Type: Reg CSSD Voc X X X X -

5040 5060 5080 5100 5120 5140 5160 5500 5520 5525

X X X X X X X X X X

5540 5560 5580 5600 5620 5640 5660 6000 6020 6025

X X X X X X X X X X

6040 6060 6080 6100 6120 6140 6160 6500 6520 6525

X X X X X X X X X X

6540 6560 6580 6600 6620 6640 6660 7000

X X X X X X X X

X X X X X X X -

Date Issued 07/15

Account Number 11-213-100-106 11-213-100-199

School-Based Account Number 15-213-100-106 15-213-100-199

11-213-100-320 11-213-100-340 11-213-100-500 11-213-100-610 11-213-100-640 11-213-100-800

15-213-100-320 15-213-100-340 15-213-100-500 15-213-100-610 15-213-100-640 15-213-100-800

11-214-100-101 11-214-100-106 11-214-100-199

15-214-100-101 15-214-100-106 15-214-100-199

11-214-100-320 11-214-100-340 11-214-100-500 11-214-100-610 11-214-100-640 11-214-100-800

15-214-100-320 15-214-100-340 15-214-100-500 15-214-100-610 15-214-100-640 15-214-100-800

11-215-100-101 11-215-100-106 11-215-100-199

15-215-100-101 15-215-100-106 15-215-100-199

11-215-100-320 11-215-100-340 11-215-100-500 11-215-100-600 11-215-100-800

15-215-100-320 15-215-100-340 15-215-100-500 15-215-100-600 15-215-100-800

11-216-100-101 11-216-100-106 11-216-100-199

15-216-100-101 15-216-100-106 15-216-100-199

11-216-100-320 11-216-100-340 11-216-100-500 11-216-100-600 11-216-100-800

15-216-100-320 15-216-100-340 15-216-100-500 15-216-100-600 15-216-100-800

11-219-100-101 11-219-100-106 11-219-100-199

Description Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL RESOURCE ROOM/RESOURCE CENTER Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL AUTISM Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Other Objects TOTAL PRESCHOOL DISABILITIES - PART-TIME Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Other Objects TOTAL PRESCHOOL DISABILITIES - FULL-TIME Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff A- 4

Line Number 7020 7025

Account Applicable to Operating Type: Reg CSSD Voc X X X X

7040 7060 7080 7100 7120 7140 7160 7500 7520 7525

X X X X X X X X X X

X X X

X X X X X X X -

7540 7560 7580 7600 7620 7640 7660 8000 8020 8025

X X X X X X X X X X

8040 8060 8080 8100 8120 8140 8500 8520 8525

X X X X X X X X X

8540 8560 8580 8600 8620 8640 9260 9280 9285

X X X X X X X X X

X X X

Date Issued 07/15

Account Number 11-219-100-320 11-219-100-340 11-219-100-500 11-219-100-610 11-219-100-640 11-219-100-800

School-Based Account Number

11-221-100-101 11-221-100-102 11-221-100-106 11-221-100-199 11-221-100-320 11-221-100-340 11-221-100-500 11-221-100-610 11-221-100-640 11-221-100-800 11-222-100-101 11-222-100-106 11-222-100-199

15-222-100-101 15-222-100-106 15-222-100-199

11-222-100-320 11-222-100-340 11-222-100-500 11-222-100-610 11-222-100-640 11-222-100-800

15-222-100-320 15-222-100-340 15-222-100-500 15-222-100-610 15-222-100-640 15-222-100-800

11-2XX-100-XXX 11-230-100-101 11-230-100-106 11-230-100-199

15-230-100-101 15-230-100-106 15-230-100-199

11-230-100-320 11-230-100-340 11-230-100-500 11-230-100-610 11-230-100-640 11-230-100-800 11-230-100-XXX

15-230-100-320 15-230-100-340 15-230-100-500 15-230-100-610 15-230-100-640 15-230-100-800

11-240-100-101

15-240-100-101

Description Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL HOME INSTRUCTION Salaries of Teachers Salaries of Supervisors of Instruction Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL EXTENDED SCHOOL YEAR Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL COGNITIVE - SEVERE TOTAL SPECIAL EDUCATION - INSTRUCTION Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL BASIC SKILLS/REMEDIAL INSTRUCTION Salaries of Teachers A- 5

Line Number 9300 9320 9340 9360 9380 9400 9420 9500 9520 9540 9545

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X X X X X X X X X X X X X X X X X -

9560 9580 9600 9620 9640 9660 9680 10000 10020 10025

X X X

X X X X X X X X X X

10040 10060 10080 10100 10120 10140 10150 10300 11000 11020 11025

X X X X X X X X X X X

X X X X X X X X -

X X X X

11040 11060 11080 11100 11120 11140 11160

X X X X X X X

12000

Date Issued 07/15

Account Number 11-240-100-106 11-240-100-199

School-Based Account Number 15-240-100-106 15-240-100-199

11-240-100-320 11-240-100-340 11-240-100-500 11-240-100-610 11-240-100-640 11-240-100-800 11-240-100-XXX

15-240-100-320 15-240-100-340 15-240-100-500 15-240-100-610 15-240-100-640 15-240-100-800

11-3XX-100-101 11-3XX-100-106 11-3XX-100-199

15-3XX-100-101 15-3XX-100-106 15-3XX-100-199

11-3XX-100-320 11-3XX-100-340 11-3XX-100-500 11-3XX-100-610 11-3XX-100-640 11-3XX-100-800 11-3XX-100-XXX

15-3XX-100-320 15-3XX-100-340 15-3XX-100-500 15-3XX-100-610 15-3XX-100-640 15-3XX-100-800 15-3XX-100-XXX

11-310-100-101 11-310-100-106 11-310-100-199 11-310-100-320 11-310-100-340 11-310-100-500 11-310-100-610 11-310-100-640 11-310-100-800

11-320-100-101 11-320-100-106 11-320-100-199 11-320-100-320 11-320-100-340 11-320-100-500 11-320-100-610 11-320-100-640 11-320-100-800

Description Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL BILINGUAL EDUCATION INSTRUCTION Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL VOCATIONAL PROGRAMS - LOCAL INSTRUCTION Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL REGULAR VOCATIONAL PROGRAMS INSTRUCTION Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects A- 6

Line Number 12020 12025

Account Applicable to Operating Type: Reg CSSD Voc X X X X

12040 12060 12080 12100 12120 12140 12160

X X X X X X X

13000 13020 13025

X X X

13040 13060 13080 13100 13120 13140 13160

X X X X X X X

14000 14020 14025

X X X

14040 14060 14080 14100 14120 14140 14160

X X X X X X X

15000 15020 15025

X X X

15040 15060 15080 15100 15120 15140

X X X X X X

Date Issued 07/15

Account Number

School-Based Account Number

11-3XX-100-XXX 11-401-100-100 11-401-100-199

15-401-100-100 15-401-100-199

11-401-100-500 11-401-100-600 11-401-100-800 11-401-100-930 11-401-100-XXX

15-401-100-500 15-401-100-600 15-401-100-800

11-402-100-100 11-402-100-199

15-402-100-100 15-402-100-199

11-402-100-500 11-402-100-600 11-402-100-800 11-402-100-930 11-402-100-XXX

15-402-100-500 15-402-100-600 15-402-100-800

11-421-100-101 11-421-100-106 11-421-100-178 11-421-100-179 11-421-100-199

15-421-100-101 15-421-100-106 15-421-100-178 15-421-100-179 15-421-100-199

11-421-100-300 11-421-100-500 11-421-100-600 11-421-100-800

15-421-100-300 15-421-100-500 15-421-100-600 15-421-100-800

11-421-200-100 11-421-200-199

15-421-200-100 15-421-200-199

11-421-200-300

15-421-200-300

11-421-200-500 11-421-200-600 11-421-200-800

15-421-200-500 15-421-200-600 15-421-200-800

11-421-XXX-XXX 11-422-100-101 11-422-100-106

15-401-100-XXX

15-402-100-XXX

15-422-100-101 15-422-100-106

Description TOTAL SPL. VOCATIONAL PROG. INSTRUCTION TOTAL VOCATIONAL PROGRAMS Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Services (300-500 series) Supplies and Materials Other Objects Transfers to Cover Deficit (Agency Funds) TOTAL SCHOOL-SPON. CO/EXTRA CURR. ACTVTS. - INST Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Services (300-500 series) Supplies and Materials Other Objects Transfers to Cover Deficit (Agency Funds) TOTAL SCHOOL-SPONSORED ATHLETICS INSTRUCTION Salaries of Teachers Other Salaries of Instruction Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional & Technical Services Other Purchased Services (400-500 series) Supplies & Materials Other Objects TOTAL BEFORE/AFTER SCHOOL PROGRAMS INSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL BEFORE/AFTER SCHOOL PROGRAMS SUPPORT SVC TOTAL BEFORE/AFTER SCHOOL PROGRAMS Salaries of Teachers Other Salaries of Instruction A- 7

Line Number 15160

Account Applicable to Operating Type: Reg CSSD Voc X

15180 17000 17005

X X

X X X

17020 17040 17060 17080 17100

X X X X X

17500 17505

X X

17520 17540 17560 17580 17600

X X X X X

19000 19020 19040 19060 19065

X X X X X

19080 19100 19120 19140 19160

X X X X X

19500 19505

X X

19520

19540 19560 19580 19600

X X X X

19620 20000 20020

X X X

Date Issued 07/15

Account Number 11-422-100-178 11-422-100-179 11-422-100-199

School-Based Account Number 15-422-100-178 15-422-100-179 15-422-100-199

11-422-100-300 11-422-100-500 11-422-100-610 11-422-100-640 11-422-100-800

15-422-100-300 15-422-100-500 15-422-100-610 15-422-100-640 15-422-100-800

11-422-200-100 11-422-200-199

15-422-200-100 15-422-200-199

11-422-200-300

15-422-200-300

11-422-200-500 11-422-200-600 11-422-200-800

15-422-200-500 15-422-200-600 15-422-200-800

11-422-XXX-XXX 11-423-100-101 11-423-100-106 11-423-100-178 11-423-100-179 11-423-100-199

15-423-100-101 15-423-100-106 15-423-100-178 15-423-100-179 15-423-100-199

11-423-100-300 11-423-100-500 11-423-100-610 11-423-100-640 11-423-100-800

15-423-100-300 15-423-100-500 15-423-100-610 15-423-100-640 15-423-100-800

11-423-200-100 11-423-200-199

15-423-200-100 15-423-200-199

11-423-200-300

15-423-200-300

11-423-200-500 11-423-200-600 11-423-200-800

15-423-200-500 15-423-200-600 15-423-200-800

11-423-XXX-XXX 11-424-100-101

15-424-100-101

Description Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional & Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL SUMMER SCHOOL - INSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL SUMMER SCHOOL - SUPPORT SVCS TOTAL SUMMER SCHOOL Salaries of Teachers Other Salaries of Instruction Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional & Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL INSTRUCTIONAL ALT ED PROG INSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL INSTRUCTIONAL ALTERNATIVE ED PROG-SUPPORT TOTAL INSTRUCTIONAL ALTERNATIVE ED PROGRAM Salaries of Teachers A- 8

Line Number 20040 20060 20065

Account Applicable to Operating Type: Reg CSSD Voc X X X -

20080 20100 20120 20140 20160 20180 20500 20505

X X X X X X X X

20520

20540 20560 20580 20600 20620 21000 21020 21040 21060 21065

X X X X X X X X X X

21080 21100 21120 21140 21160 21180

X X X X X X

21500 21505

X X

21520

21540 21560 21580 21600

X X X X

21620

22000

Date Issued 07/15

Account Number 11-424-100-106 11-424-100-178 11-424-100-179 11-424-100-199

School-Based Account Number 15-424-100-106 15-424-100-178 15-424-100-179 15-424-100-199

11-424-100-300 11-424-100-500 11-424-100-610 11-424-100-640 11-424-100-800

15-424-100-300 15-424-100-500 15-424-100-610 15-424-100-640 15-424-100-800

11-424-200-100 11-424-200-199

15-424-200-100 15-424-200-199

11-424-200-300

15-424-200-300

11-424-200-500 11-424-200-600 11-424-200-800

15-424-200-500 15-424-200-600 15-424-200-800

11-424-XXX-XXX 11-425-100-101 11-425-100-106 11-425-100-178 11-425-100-179 11-425-100-199

15-425-100-101 15-425-100-106 15-425-100-178 15-425-100-179 15-425-100-199

11-425-100-300 11-425-100-500 11-425-100-610 11-425-100-640 11-425-100-800

15-425-100-300 15-425-100-500 15-425-100-610 15-425-100-640 15-425-100-800

11-425-200-100 11-425-200-199

15-425-200-100 15-425-200-199

11-425-200-300

15-425-200-300

11-425-200-500 11-425-200-600 11-425-200-800

15-425-200-500 15-425-200-600 15-425-200-800

Description Other Salaries of Instruction Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional & Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL OTHER SUPPL/AT-RISK PROG INSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL OTHER SUPPL/AT-RISK PROG SUPPORT TOTAL OTHER SUPPLEMENTAL/AT-RISK PROGRAMS Salaries of Teachers Other Salaries of Instruction Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional & Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL OTHER ALTERNATIVE ED PROGRAM INSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL OTHER ALTERNATIVE ED PROGRAM A- 9

Line Number 22020 22040 22060 22065

Account Applicable to Operating Type: Reg CSSD Voc X X X X -

22080 22100 22120 22140 22160 22180

X X X X X X

22500 22505

X X

22520

22540 22560 22580 22600

X X X X

22620

23000 23020 23040 23060 23065

X X X X X

23080 23100 23120 23140 23160 23180

X X X X X X

23500 23505

X X

23520

23540 23560 23580 23600

X X X X

Date Issued 07/15

Account Number

School-Based Account Number

11-425-XXX-XXX 11-4XX-100-100 11-4XX-100-199

15-4XX-100-100 15-4XX-100-199

11-4XX-100-500 11-4XX-100-600 11-4XX-100-800 11-4XX-100-930 11-4XX-100-XXX

15-4XX-100-500 15-4XX-100-600 15-4XX-100-800 15-4XX-100-XXX

11-800-330-100 11-800-330-199 11-800-330-500 11-800-330-600 11-800-330-800 11-800-330-930 11-800-330-XXX 11-000-100-561 11-000-100-562 11-000-100-563 11-000-100-564 11-000-100-565 11-000-100-566 11-000-100-567 11-000-100-568 11-000-100-569 11-000-100-570 11-000-100-XXX 11-000-211-100 11-000-211-171

15-000-211-100 15-000-211-171

11-000-211-172 11-000-211-173

15-000-211-172 15-000-211-173

11-000-211-174 11-000-211-199

15-000-211-174 15-000-211-199

11-000-211-300

15-000-211-300

Description SUPPORT SV TOTAL OTHER ALTERNATIVE EDUCATION PROGRAM Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Services (300-500 series) Supplies and Materials Other Objects Transfers to Cover Deficit (Agency Funds) TOTAL OTHER INSTRUCTIONAL PROGRAMS INSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Services (300-500 series) Supplies and Materials Other Objects Transfers to Cover Deficit (Enterprise Funds) TOTAL COMMUNITY SERVICES PROGRAMS/OPERATIONS Tuition to Other LEAs Within the StateRegular Tuition to Other LEAs Within the State-Special Tuition to County Voc. School Dist.-Regular Tuition to County Voc. School Dist.-Special Tuition to CSSD & Reg. Day Schools Tuition to Priv.Sch. for the Disabled W/I State Tuition to Priv Sch Disabled & Oth LEAsSpl,O/S St Tuition - State Facilities Tuition - Other Tuition to Non-Resident Renaissance School TOTAL UNDISTRIBUTED EXPENDITURES INSTRUCTION (TUITION) Salaries Salaries of Drop-Out Prevention Officer/Coordinators Salaries of Family Support Teams Salaries of Family Liaisons/Comm Parent Inv. Specialists Salaries of Community/School Coordinators Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services A- 10

Line Number

Account Applicable to Operating Type: Reg CSSD Voc

23620

25000 25005

X X

25020 25040 25060 25080 25100

X X X X X

27000 27005

X X

27020 27040 27060 27080 27100

X X X X X

29000

29020 29040 29060 29080 29100 29120

X X X X X X

29140 29160 29165 29180

X X X X

29500 29520

X X

29540 29560

X X

29580 29585

X X

29600

Date Issued 07/15

Account Number 11-000-211-500 11-000-211-600 11-000-211-800 11-000-211-XXX

School-Based Account Number 15-000-211-500 15-000-211-600 15-000-211-800

11-000-213-100 11-000-213-175 11-000-213-199

15-000-213-100 15-000-213-175 15-000-213-199

11-000-213-300

15-000-213-300

11-000-213-500 11-000-213-600 11-000-213-800 11-000-213-XXX

15-000-213-500 15-000-213-600 15-000-213-800

11-000-216-100 11-000-216-199 11-000-216-320 11-000-216-600 11-000-216-800 11-000-216-XXX 11-000-217-100 11-000-217-199 11-000-217-320 11-000-217-600 11-000-217-800 11-000-217-XXX 11-000-218-104 11-000-218-105 11-000-218-110 11-000-218-199

15-000-218-104 15-000-218-105 15-000-218-110 15-000-218-199

11-000-218-320 11-000-218-390 11-000-218-500 11-000-218-600 11-000-218-800 11-000-218-XXX 11-000-219-104 11-000-219-105 11-000-219-110

15-000-218-320 15-000-218-390 15-000-218-500 15-000-218-600 15-000-218-800

Description Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL UNDIST. EXPEND.-ATTENDANCE AND SOCIAL WORK Salaries Salaries of Social Services Coordinators Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL UNDIST. EXPENDITURES - HEALTH SERVICES Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional - Educational Services Supplies and Materials Other Objects TOTAL UNDIST. EXPEND.-SPEECH, OT, PT AND RELATED SVCS Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional - Educational Services Supplies and Materials Other Objects TOTAL UNDIST EXPEND-OTH SUPP SERV STDEXTRA SERV Salaries of Other Professional Staff Salaries of Secretarial and Clerical Assistants Other Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional - Educational Services Other Purchased Prof. and Tech. Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL UNDIST. EXPENDITURES - GUIDANCE Salaries of Other Professional Staff Salaries of Secretarial and Clerical Assistants Other Salaries A- 11

Line Number 29620 29640 29660 29680

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X X X X

30500 30520 30525

X X X

30540

30560 30580 30600 30620

X X X X

40500 40505

X X

40520 40540 40560 40580

X X X X

41000 41005

X X

41020 41040 41060 41080

X X X X

41500 41520 41540 41545

X X X X

41560 41580 41600 41620 41640 41660 42000 42020 42040

X X X X X X X X X

X X X

X X X X X X X X X

Date Issued 07/15

Account Number 11-000-219-199

School-Based Account Number

11-000-219-320 11-000-219-390 11-000-219-500 11-000-219-591 11-000-219-592 11-000-219-600 11-000-219-800 11-000-219-XXX 11-000-221-102 11-000-221-104 11-000-221-105 11-000-221-110 11-000-221-199

15-000-221-102 15-000-221-104 15-000-221-105 15-000-221-110 15-000-221-199

11-000-221-176 11-000-221-320 11-000-221-390 11-000-221-500 11-000-221-600 11-000-221-800 11-000-221-XXX

15-000-221-176 15-000-221-320 15-000-221-390 15-000-221-500 15-000-221-600 15-000-221-800

11-000-222-100 11-000-222-177 11-000-222-199

15-000-222-100 15-000-222-177 15-000-222-199

11-000-222-300

15-000-222-300

11-000-222-500 11-000-222-600 11-000-222-800 11-000-222-XXX

15-000-222-500 15-000-222-600 15-000-222-800

11-000-223-102 11-000-223-104 11-000-223-105 11-000-223-110 11-000-223-199 11-000-223-320 11-000-223-390 11-000-223-500

15-000-223-320 15-000-223-390 15-000-223-500

Description Unused Vacation Payment to Terminated / Retired Staff Purchased Professional - Educational Services Other Purchased Prof. and Tech. Services Other Purchased Services (400-500 series) Residential Costs Misc Pur Serv(400-500 series O/than Resid Costs) Supplies and Materials Other Objects TOTAL UNDIST. EXPENDITURES - CHILD STUDY TEAMS Sal of Supervisor of Instruction Sal of Other Professional Staff Sal of Secr and Clerical Assist. Other Salaries Unused Vacation Payment to Terminated / Retired Staff Sal of Facilitators, Math & Literacy Coaches Purchased Prof- Educational Services Other Purch Prof. and Tech. Services Other Purch Services (400-500) Supplies and Materials Other Objects TOTAL UNDIST. EXPEND.-IMPROV. OF INST. SERV. Salaries Salaries of Technology Coordinators Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL UNDIST. EXPEND.-EDU. MEDIA SERV./LIBRARY Salaries of Supervisors of Instruction Salaries of Other Professional Staff Salaries of Secretarial and Clerical Assist Other Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional - Educational Services Other Purchased Prof. and Tech. Services Other Purchased Services (400-500 series) A- 12

Line Number 42045

Account Applicable to Operating Type: Reg CSSD Voc X X X

42060 42080 42100 42120 42140

X X X X X

X X X -

42160 42180 42200

X X X

43000 43020 43040 43060 43065

X X X X X

43080 43100 43120 43140 43160 43180 43200

X X X X X X X

43500 43520 43525

X X X

43540

43560 43580 43600 43620

X X X X

44000 44020 44040 44060 44065

X X X X X

44080 44100 44120

X X X

Date Issued 07/15

Account Number 11-000-223-600 11-000-223-800 11-000-223-XXX

School-Based Account Number 15-000-223-600 15-000-223-800

11-000-230-100 11-000-230-108 11-000-230-109 11-000-230-180 11-000-230-181 11-000-230-182 11-000-230-199 11-000-230-331 11-000-230-332 11-000-230-333 11-000-230-334 11-000-230-339 11-000-230-340 11-000-230-530 11-000-230-585 11-000-230-590 11-000-230-610 11-000-230-630 11-000-230-820 11-000-230-890 11-000-230-895 11-000-230-XXX 11-000-240-103 11-000-240-104 11-000-240-105 11-000-240-110 11-000-240-199

15-000-240-103 15-000-240-104 15-000-240-105 15-000-240-110 15-000-240-199

11-000-240-300

15-000-240-300

11-000-240-500 11-000-240-600 11-000-240-800 11-000-240-XXX

15-000-240-500 15-000-240-600 15-000-240-800

11-000-251-100 11-000-251-199

Description Supplies and Materials Other Objects TOTAL UNDIST. EXPEND.-INSTR. STAFF TRAINING SERV. Salaries Salaries of Attorneys Salaries - Governance Staff (BOE Direct Reports Only) Salaries of State Monitors Repayment of Principal-NJDOE Loan Interest Expense - NJDOE Loan Unused Vacation Payment to Terminated / Retired Staff Legal Services Audit Fees Expenditure & Internal Control Audit Fees Architectural/Engineering Services Other Purchased Professional Services Purchased Technical Services Communications / Telephone BOE Other Purchased Services Misc. Purch Serv (400-500) [Other than 530 & 585 General Supplies BOE In-House Training/Meeting Supplies Judgments Against The School District Miscellaneous Expenditures BOE Membership Dues and Fees TOTAL UNDIST. EXPEND.-SUPPORT SERV.GEN. ADMIN. Salaries of Principals/Asst. Principals/Prog Dir Salaries of Other Professional Staff Salaries of Secretarial and Clerical Assistants Other Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL UNDIST. EXPEND.-SUPPORT SERV.SCHOOL ADMIN. Salaries Unused Vacation Payment to Terminated / Retired Staff A- 13

Line Number 44140 44160 44180

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X

45000 45020 45025

X X X

45030 45031 45032 45035

X X X X

X X X

45040 45060 45070 45080 45100 45120 45140 45160 45180

X X X X X X X X X

45200 45220 45240 45260 45280 45300

X X X X X X

46000 46020 46040 46060 46065

X X X X X

46080

46100 46120 46140 46160

X X X X

47000 47005

X X

Date Issued 07/15

Account Number 11-000-251-330 11-000-251-335

School-Based Account Number

11-000-251-340 11-000-251-592 11-000-251-594 11-000-251-600 11-000-251-831 11-000-251-832 11-000-251-836 11-000-251-890 11-000-251-897 11-000-251-XXX 11-000-252-100 11-000-252-199 11-000-252-330 11-000-252-340 11-000-252-500 11-000-252-600 11-000-252-800 11-000-252-XXX 11-000-261-100 11-000-261-199 11-000-261-420 11-000-261-610 11-000-261-800 11-000-261-XXX 11-000-262-100 11-000-262-107 11-000-262-199 11-000-262-300 11-000-262-420 11-000-262-441 11-000-262-444 11-000-262-490 11-000-262-520 11-000-262-590

15-000-262-107

Description Purchased Professional Services Purchased Professional Services - Public Relations Costs Purchased Technical Services Misc. Purchased Services (400-500) [O/T 594] Sale/Lease-back Payments Supplies and Materials Interest on Current Loans Interest on Lease Purchase Agreements Interest on Bond Anticipation Notes (BANs) Miscellaneous Expenditures Shared Service Agreement - County Board of Freeholders TOTAL UNDIST. EXPEND. - CENTRAL SERVICES Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional Services Purchased Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL UNDIST. EXPEND. - ADMIN. INFO TECHNOLOGY Salaries Unused Vacation Payment to Terminated / Retired Staff Cleaning, Repair, and Maintenance Services General Supplies Other Objects TOTAL UNDIST. EXPEND.-REQUIRED MAINT FOR SCH FAC. Salaries Salaries of Non-Instructional Aides Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Cleaning, Repair, and Maintenance Services Rental of Land & Bldg. Oth. than Lease Pur Agrmt Lease Purchase Pymts- Energy Savings Impr Prog Other Purchased Property Services Insurance Miscellaneous Purchased Services A- 14

Line Number 47020 47025

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X

47040 47060 47080 47100 47120 47140 47160 47180 47190

X X X X X X X X -

X X X X X X X X X

47200 47500 47505

X X X

47520 47540 47560 47580 47600 47620

X X X X X X

48500 48505

X X

48520 48540 48560 48580

X X X X

49000 49020 49025

X X X

49040

49060 49080

X X

49100

49120 49140 49160

X X X

Date Issued 07/15

Account Number 11-000-262-610 11-000-262-621 11-000-262-622 11-000-262-624 11-000-262-626 11-000-262-800 11-000-262-837 11-000-262-917 11-000-262-XXX

School-Based Account Number 15-000-262-610

11-000-263-100 11-000-263-199 11-000-263-300 11-000-263-420 11-000-263-610 11-000-263-800 11-000-263-XXX 11-000-266-100 11-000-266-199

15-000-266-100 15-000-266-199

11-000-266-300

15-000-266-300

11-000-266-420 11-000-266-610 11-000-266-800 11-000-266-XXX 11-000-26X-XXX

15-000-266-420 15-000-266-610 15-000-266-800

11-000-270-107 11-000-270-160 11-000-270-161 11-000-270-162 11-000-270-163 11-000-270-199 11-000-270-350 11-000-270-390 11-000-270-420 11-000-270-442 11-000-270-443 11-000-270-503

Description General Supplies Energy (Natural Gas) Energy (Electricity) Energy (Oil) Energy (Gasoline) Other Objects Interest - Energy Savings Impr Prog Bonds Principal - Energy Savings Impr Prog Bonds TOTAL UNDIST. EXPEND. - CUSTODIAL SERVICES Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Cleaning, Repair, and Maintenance Services General Supplies Other Objects TOTAL UNDIST EXPEND.-CARE AND UPKEEP OF GROUNDS Salaries Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Cleaning, Repair, and Maintenance Services General Supplies Other Objects TOTAL SECURITY TOTAL UNDIST. EXPEND.-OPER. AND MAINT. OF PLANT SERV. Salaries of Non-Instructional Aides Sal. for Pupil Trans(Bet Home & Sch)-Reg. Sal for Pupil Trans(Bet Home & Sch)-Sp Ed Sal. for Pupil Trans(Other than Bet. Home & Sch) Sal. for Pupil Trans(Bet. H&S) - NonPublic Sch Unused Vacation Payment to Terminated / Retired Staff Management Fee - ESC & CTSA Trans. Program Other Purchased Prof. and Technical Serv. Cleaning, Repair, & Maint. Services Rental Payments - School Buses Lease Purchase Payments - School Buses Contract. Serv. - Aid in Lieu Pymts-NonPub A- 15

Line Number 49180 49200 49220 49240 49260 49280 49300 49320 49340

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X X X X X X X X X X X X X X X X X X X

50000 50005

X X

50020

50040 50060 50080 50100

X X X X

51000 51005

X X

51020

51040 51060 51080 51100 51120

X X X X X

52000 52020 52040 52060

X X X X

52080 52085

X X

52100

52120 52140 52160 52180 52200

X X X X X

X X X X -

Date Issued 07/15

Account Number

School-Based Account Number

11-000-270-504 11-000-270-505 11-000-270-506 11-000-270-511 11-000-270-512 11-000-270-513 11-000-270-514 11-000-270-515 11-000-270-517 11-000-270-518 11-000-270-593 11-000-270-610 11-000-270-615 11-000-270-626 11-000-270-800 11-000-270-XXX 11-1XX-100-210 11-1XX-100-220 11-1XX-100-232 11-1XX-100-241 11-1XX-100-242 11-1XX-100-248 11-1XX-100-249 11-1XX-100-250 11-1XX-100-260 11-1XX-100-270 11-1XX-100-280 11-1XX-100-290 11-1XX-100-299

11-2XX-100-210 11-2XX-100-220 11-2XX-100-232 11-2XX-100-241 11-2XX-100-242 11-2XX-100-248 11-2XX-100-249 11-2XX-100-250

15-000-270-512

Description Sch Contract. Serv. - Aid in Lieu Pymts-Charter Sch Contract. Serv. - Aid in Lieu Pymts-Choice Sch Contract. Serv. - Aid in Lieu PymtsRenaissance Sch Contr Serv (Bet. Home and Sch)-Vendors Contr Serv(Oth. than Bet Home & Sch)-Vend Contr Serv(Bet. Home & Sch)-Joint Agrmnts Contract. Serv. (Sp Ed Stds)-Vendors Contract. Serv.(Sp Ed Stds)-Joint Agrmnts Contract. Serv.(Reg. Students)-ESCs & CTSAs Contract. Serv.(Spl. Ed. Students)-ESCs & CTSAs Misc. Purchased Services - Transportation General Supplies Transportation Supplies Fuel Costs Funded by Advertising Revenue Other Objects TOTAL UNDIST. EXPEND.-STUDENT TRANSPORTATION SERV. Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL REGULAR PROGRAMS - INSTRUCTION Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation A- 16

Line Number

Account Applicable to Operating Type: Reg CSSD Voc

52220 52240 52245

X X X

52260 52280 52300 52320 52340 52360 52380

X X X X X X X

X -

X X X X X X X

52400 52420 52440 52450 52460 52480

X X X X X X

53000 53020 53040 53060 53080 53100

X X X X X X

53120 53140 53160 53180 53200 53220 53225

X X X X X X X

53240 54000 54020 54040 54060 54080 54100

X X X X X X X

X X X X X X

X X X X X X X

54120 54140

X X

Date Issued 07/15

Account Number 11-2XX-100-260 11-2XX-100-270 11-2XX-100-280 11-2XX-100-290 11-2XX-100-299 11-2XX-100-2XX 11-3XX-100-210 11-3XX-100-220 11-3XX-100-232 11-3XX-100-241 11-3XX-100-242 11-3XX-100-248 11-3XX-100-249 11-3XX-100-250 11-3XX-100-260 11-3XX-100-270 11-3XX-100-280 11-3XX-100-290 11-3XX-100-299 11-3XX-100-2XX 11-4XX-100-210 11-4XX-100-220 11-4XX-100-232 11-4XX-100-241 11-4XX-100-242 11-4XX-100-248 11-4XX-100-249 11-4XX-100-250 11-4XX-100-260 11-4XX-100-270 11-4XX-100-280 11-4XX-100-290 11-4XX-100-299 11-4XX-100-2XX 11-800-330-210 11-800-330-220 11-800-330-232 11-800-330-241

School-Based Account Number

Description Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL SPECIAL PROGRAMS - INSTRUCTION Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL VOCATIONAL PROGRAMS INSTRUCTION Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL OTHER INSTRUCTIONAL PROGRAMS INSTRUCTION Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS A- 17

Line Number 54160 54180 54200 54220 54225

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X X X X X X X

54240 55000 55020 55040 55060 55080 55100

X X X X X X X

X -

X X X X X X X

55120 55140 55160 55180 55200 55220 55225

X X X X X X X

55240

56000 56020 56040 56060 56080 56100

X X X X X X

56120 56140 56160 56180 56200 56220 56225

X X X X X X X

56240

58000 58020 58040 58060

X X X X

Date Issued 07/15

Account Number 11-800-330-242 11-800-330-248 11-800-330-249 11-800-330-250 11-800-330-260 11-800-330-270 11-800-330-280 11-800-330-290 11-800-330-299

11-000-211-210 11-000-211-220 11-000-211-232 11-000-211-241 11-000-211-242 11-000-211-248 11-000-211-249 11-000-211-250 11-000-211-260 11-000-211-270 11-000-211-280 11-000-211-290 11-000-211-299

11-000-213-210 11-000-213-220 11-000-213-232 11-000-213-241 11-000-213-242 11-000-213-248 11-000-213-249 11-000-213-250 11-000-213-260 11-000-213-270 11-000-213-280 11-000-213-290 11-000-213-299

School-Based Account Number

Description Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL COMMUNITY SERVICES PROGRAMS/OPERATIONS Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL ATTENDANCE AND SOCIAL WORK SERVICES Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff A- 18

Line Number 58080 58100

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X

58120 58140 58160 58180 58200 58220 58225

X X X X X X X

58240

59000 59020 59040 59060 59080 59100

X X X X X X

59120 59140 59160 59180 59200 59220 59225

X X X X X X X

59240

59500 59520 59540 59560 59580 59600

X X X X X X

59620 59640 59660 59680 59700 59720 59725

X X X X X X X

Date Issued 07/15

Account Number 11-000-216-210 11-000-216-220 11-000-216-232 11-000-216-241 11-000-216-242 11-000-216-248 11-000-216-249 11-000-216-250 11-000-216-260 11-000-216-270 11-000-216-280 11-000-216-290 11-000-216-299 11-000-216-2XX 11-000-217-210 11-000-217-220 11-000-217-232 11-000-217-241 11-000-217-242 11-000-217-248 11-000-217-249 11-000-217-250 11-000-217-260 11-000-217-270 11-000-217-280 11-000-217-290 11-000-217-299

11-000-218-210 11-000-218-220 11-000-218-232 11-000-218-241 11-000-218-242 11-000-218-248 11-000-218-249 11-000-218-250 11-000-218-260

School-Based Account Number

Description TOTAL HEALTH SERVICES Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL OTHER SUPP SERV - SPEECH/OT/PT& RELATED SV Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL OTHER SUPP SERV - STUDENTS EXTRAORDINARY Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation A- 19

Line Number 59740 60000 60020 60040 60060 60080 60100

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X X X X X X X X X X X X X

60120 60140 60160 60180 60200 60220 60225

X X X X X X X

60240

60500 60520 60540 60560 60580 60600

X X X X X X

60620 60640 60660 60680 60700 60720 60725

X X X X X X X

60740

61000 61020 61040 61060 61080 61100

X X X X X X

61120 61140 61160

X X X

Date Issued 07/15

Account Number 11-000-218-270 11-000-218-280 11-000-218-290 11-000-218-299

11-000-219-210 11-000-219-220 11-000-219-232 11-000-219-241 11-000-219-242 11-000-219-248 11-000-219-249 11-000-219-250 11-000-219-260 11-000-219-270 11-000-219-280 11-000-219-290 11-000-219-299 11-000-219-2XX 11-000-221-210 11-000-221-220 11-000-221-232 11-000-221-241 11-000-221-242 11-000-221-248 11-000-221-249 11-000-221-250 11-000-221-260 11-000-221-270 11-000-221-280 11-000-221-290 11-000-221-299

11-000-222-210 11-000-222-220 11-000-222-232 11-000-222-241 11-000-222-242

School-Based Account Number

Description Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL OTHER SUPP SERV - GUIDANCE Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL OTHER SUPP SERV - CHILD STUDY TEAMS Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL IMPROVEMENT OF INSTRUCTION SERVICES Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP A- 20

Line Number 61180 61200 61220 61225

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X

61240 61500 61520 61540 61560 61580 61600

X X X X X X X

X X X X X X

X X X X X X X

61620 61640 61660 61680 61700 61720 61725

X X X X X X X

61740

62500 62520 62540 62560 62580 62600

X X X X X X

62620 62640 62660 62680 62700 62720 62725

X X X X X X X

62740

63000 63020 63040 63060 63080

X X X X X

Date Issued 07/15

Account Number 11-000-222-248 11-000-222-249 11-000-222-250 11-000-222-260 11-000-222-270 11-000-222-280 11-000-222-290 11-000-222-299

11-000-223-210 11-000-223-220 11-000-223-232 11-000-223-241 11-000-223-242 11-000-223-248 11-000-223-249 11-000-223-250 11-000-223-260 11-000-223-270 11-000-223-280 11-000-223-290 11-000-223-299

11-000-230-210 11-000-230-220 11-000-230-232 11-000-230-241 11-000-230-242 11-000-230-248 11-000-230-249 11-000-230-250 11-000-230-260 11-000-230-270 11-000-230-280 11-000-230-290 11-000-230-299 11-000-230-2XX

School-Based Account Number

Description Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL EDUCATIONAL MEDIA SERVICES - SCH. LIBRARY Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL INSTRUCTIONAL STAFF TRAINING SERVICES Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL SUPPORT SERVICES - GENERAL ADMINISTRATION A- 21

Line Number 63100

Account Applicable to Operating Type: Reg CSSD Voc X X X

63120 63140 63160 63180 63200 63220 63225

X X X X X X X

63240

63500 63520 63540 63560 63580 63600

X X X X X X

63620 63640 63660 63680 63700 63720 63725

X X X X X X X

63740

64500 64520 64540 64560 64580 64600

X X X X X X

64620 64640 64660 64680 64700 64720 64725

X X X X X X X

64740

Date Issued 07/15

Account Number 11-000-240-210 11-000-240-220 11-000-240-232 11-000-240-241 11-000-240-242 11-000-240-248 11-000-240-249 11-000-240-250 11-000-240-260 11-000-240-270 11-000-240-280 11-000-240-290 11-000-240-299 11-000-240-2XX 11-000-251-210 11-000-251-220 11-000-251-232 11-000-251-241 11-000-251-242 11-000-251-248 11-000-251-249 11-000-251-250 11-000-251-260 11-000-251-270 11-000-251-280 11-000-251-290 11-000-251-299 11-000-251-2XX 11-000-252-210 11-000-252-220 11-000-252-232 11-000-252-241 11-000-252-242 11-000-252-248 11-000-252-249 11-000-252-250 11-000-252-260 11-000-252-270

School-Based Account Number

Description Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL SUPPORT SERVICES - SCHOOL ADMINISTRATION Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL SUPPORT SERVICES - CENTRAL SERVICES Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits A- 22

Line Number 65500 65520 65540 65560 65580 65600

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X X X X X X X X X X

65620 65640 65660 65680 65700 65720 65725

X X X X X X X

65740

66500 66520 66540 66560 66580 66600

X X X X X X

66620 66640 66660 66680 66700 66720 66725

X X X X X X X

66740

67000 67020 67040 67060 67080 67100

X X X X X X

67120 67140 67160 67180

X X X X

Date Issued 07/15

Account Number 11-000-252-280 11-000-252-290 11-000-252-299 11-000-252-2XX 11-000-260-210 11-000-260-220 11-000-260-232 11-000-260-241 11-000-260-242 11-000-260-248 11-000-260-249 11-000-260-250 11-000-260-260 11-000-260-270 11-000-260-280 11-000-260-290 11-000-260-299 11-000-260-2XX 11-000-270-210 11-000-270-220 11-000-270-232 11-000-270-241 11-000-270-242 11-000-270-248 11-000-270-249 11-000-270-250 11-000-270-260 11-000-270-270 11-000-270-280 11-000-270-290 11-000-270-299

11-000-400-210 11-000-400-220 11-000-400-232 11-000-400-241 11-000-400-242 11-000-400-248

School-Based Account Number

Description Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL SUPP. SVCS - ADMIN. INFORMATION TECHNOLOGY Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL OPERATION AND MAINTENANCE OF PLANT SERVICE Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL STUDENT TRANSPORTATION SERVICES Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS A- 23

Line Number 67200 67220 67225

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X

67240

68000 68020 68040 68060 68080 68100

X X X X X X

68120 68140 68160 68180 68200 68220 68225

X X X X X X X

68240

69000 69020 69040 69060 69080 69100

X X X X X X

69120 69140 69160 69180 69200 69220 69225

X X X X X X X

69240 70000 70020 70040 70060 70080 70100

X X X X X X X

Date Issued 07/15

Account Number

School-Based Account Number

11-000-400-249 11-000-400-250 11-000-400-260 11-000-400-270 11-000-400-280 11-000-400-290 11-000-400-299 11-000-400-2XX

11-000-291-210 11-000-291-220 11-000-291-232 11-000-291-233 11-000-291-241 11-000-291-242 11-000-291-248

15-000-291-210 15-000-291-220 15-000-291-232

11-000-291-249 11-000-291-250 11-000-291-260 11-000-291-270 11-000-291-280 11-000-291-290 11-000-291-297

15-000-291-249 15-000-291-250 15-000-291-260 15-000-291-270 15-000-291-280 15-000-291-290 15-000-291-297

11-000-291-298

15-000-291-298

11-000-291-299

15-000-291-299

11-XXX-XXX-2XX 11-000-310-930 11-000-310-930 Non-Budgeted Non-budgeted Non-Budgeted Non-Budgeted 11-000-520-934

15-000-291-241 15-000-291-242 15-000-291-248

Description Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff TOTAL FACILITIES ACQUISITION & CONSTR. SERVICES TOTAL ALLOCATED BENEFITS Group Insurance Social Security Contributions T.P.A.F. Contributions - ERIP TPAF/PERS - Special Assessments Other Retirement Contributions - PERS Other Retirement Contributions - ERIP Other Retirement Contrib. - Deferred PERS Pymt Other Retirement Contributions - Regular Unemployment Compensation Workmen's Compensation Health Benefits Tuition Reimbursem*nt Other Employee Benefits Unused Sick Payment to Terminated / Retired Staff - mass severance Unused Vacation Payment to Terminated / Retired Staff - mass severance Unused Sick Payment to Terminated / Retired Staff TOTAL UNALLOCATED BENEFITS TOTAL PERSONAL SERVICES - EMPLOYEE BENEFITS Transfers to Cover Deficit (Enterprise Fund) TOTAL UNDISTRIBUTED EXPENDITURES-FOOD SERVICES TPAF Pension (On-behalf) TPAF Post Retirement Medical Benefits (Onbehalf) TPAF Social Security (Reimbursed) Total TPAF Pension/Social Security Retirement of ERIP Liability (non-budgeted) Transfer Property Sale Proceeds to Debt Svc Res A- 24

Line Number

Account Applicable to Operating Type: Reg CSSD Voc

70120 70140 70160 70180 70200 70220 70225

X X X X X X X

70240

70260 71000 71020 71040 71050 71060 71080 71100

X X X X X X X X

71120 71140 71160 71180 71200 71220 71225

X X X X X X X

71226

71227

71240 71260

X X

72000 72020

X X

72040 72041

X X

72060 72080 72100 72120

X X X X

X X X -

Date Issued 07/15

Account Number 11-000-520-935

School-Based Account Number

11-000-520-937

10-605 10-606 10-606 10-607 10-607 10-610 10-611 10-612 12-105-100-730 12-110-100-730 12-120-100-730 12-130-100-730 12-140-100-730 12-150-100-730 12-201-100-730 12-202-100-730 12-204-100-730 12-206-100-730 12-207-100-730 12-209-100-730 12-212-100-730 12-213-100-730 12-214-100-730 12-215-100-730 12-216-100-730 12-219-100-730 12-221-100-730 12-222-100-730 12-230-100-730 12-240-100-730 12-310-100-730 12-320-100-730 12-3XX-100-730 12-42X-100-730 12-4XX-100-730

15-110-100-730 15-120-100-730 15-130-100-730 15-140-100-730 15-201-100-730 15-202-100-730 15-204-100-730 15-206-100-730 15-207-100-730 15-209-100-730 15-212-100-730 15-213-100-730 15-214-100-730 15-215-100-730 15-216-100-730

15-222-100-730 15-230-100-730 15-240-100-730

15-3XX-100-730 15-42X-100-730 15-4XX-100-730

Description Transfer from General Fund to Debt Service Fund to Repay CDL Transfer from GF Surplus to Debt Svc - Repay CDL TOTAL UNDISTRIBUTED EXPENDITURES Increase in Sale/Lease-back Reserve Interest Earned on Maintenance Reserve Increase in Maintenance Reserve Increase in Current Expense Emergency Reserve Interest Earned on Current Expense Emergency Res Increase in Bus Advertising Reserve for fuel costs Increase in Impact Aid Reserve (General) Increase in Impact Aid Reserve (Capital) TOTAL GENERAL CURRENT EXPENSE Preschool Kindergarten Grades 1-5 Grades 6-8 Grades 9-12 Home Instruction Cognitive - Mild Cognitive - Moderate Learning and/or Language Disabilities Visual Impairments Auditory Impairments Behavioral Disabilities Multiple Disabilities Resource Room/Resource Center Autism Preschool Disabilities - Part-Time Preschool Disabilities - Full-Time Home Instruction Extended School Year Cognitive - Severe Basic Skills/Remedial - Instruction Bilingual Education - Instruction Vocational Programs:Regular Programs Vocational Programs:Special Programs Vocational Programs - Local - Instruction At-Risk Programs School-Sponsored and Other Instructional Program A- 25

Line Number 72121

Account Applicable to Operating Type: Reg CSSD Voc X -

72122

72140 72160 72180 72200 72220

X X X X X

X X X X -

72240

72245

72246 72247 72260 73000 73020 73040 73060 73080 73100 74000 74020 74040 74060 74080 74100 74120 74140 74160 74180 74200 74220 74240 74260 74280 74300 75000 75020 75040 75060 75080

X X X X X X X X X X X X X X X X X X X X X X X X X X X

X X X X X X X X X X X X X X X

X X X X X X X X X X

Date Issued 07/15

Account Number 12-000-100-730 12-000-210-730 12-000-210-730 12-000-21X-730

School-Based Account Number 15-000-100-730 15-000-210-730

12-000-219-730 12-000-220-730 12-000-230-730 12-000-240-730 12-000-251-730 12-000-252-730

15-000-220-730 15-000-240-730

12-000-261-730 12-000-262-730 12-000-263-730 12-000-266-730 12-000-270-732 12-000-270-733 12-000-270-734 12-000-300-730 12-XXX-X00-730 12-XXX-XXX-730 12-000-400-100 12-000-400-199 12-000-400-331 12-000-400-334 12-000-400-390 12-000-400-450 12-000-400-600 12-000-400-710 12-000-400-721 12-000-400-722 12-000-400-780 12-000-400-800 12-000-400-896 12-000-400-930 12-000-400-932 12-000-400-XXX 12-000-400-931

15-000-266-730

Description Undistributed Expenditures - Instruction Undist.Expend.-Support Serv.-Students - Reg. Undist.Expend.- Support Serv. - Students Undist. Expend. - Supp Serv. - Related & Extra. Undist.Expend.-Support Serv. - Child Study Teams Undist.Expend.-Support Serv. - Inst. Staff Undistributed Expenditures - General Admin. Undistributed Expenditures - School Admin. Undistributed Expenditures - Central Services Undistributed Expenditures - Admin Info Tech. Undist. Expend. - Required Maint for School Fac. Undist. Expend. - Custodial Services Undist. Expend. - Care and Upkeep of Grounds Undist. Expend. - Security Undist.Expend.-Student Trans.-Non-Inst. Equip. School Buses - Regular School Buses - Special Undistributed Expenditures - Non-Inst. Serv. Special Schools (All Programs) TOTAL EQUIPMENT Salaries Unused Vacation Payment to Terminated / Retired Staff Legal Services Architectural/Engineering Services Other Purchased Prof. and Tech. Services Construction Services Supplies & Materials Land and Improvements Lease Purchase Agreements - Principal Bldgs. Other than Lease Purchase Agreements Infrastructure Other Objects Assessment for Debt Service on SDA Funding Facilities Grant-Transfer to Special Revenue Capital Outlay - Transfer to Capital Projects TOTAL FACILITIES ACQUISITION AND CONST. SERV. Capital Reserve - Transfer to Capital Projects A- 26

Line Number 75500 75520 75540 75560

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X

75580

75600 75620 75640 75660 75680

X X X X X

75700

75720 75740

X X

75760 75780

X X

75800 75820 75840 75860 75880 76000 76005

X X X X X X X

X X X X X X

X X X X X X X

76020 76040 76060 76080 76100 76120 76140 76160 76180 76200 76210 76220 76240 76260

X X X X X X X X X X X X X

X X X X X X X X X X X X X X

76320

Date Issued 07/15

Account Number 12-000-400-933 10-604 10-604 12-000-400-938

13-330-100-101 13-330-100-106 13-330-100-199 13-330-100-300 13-330-100-500 13-330-100-610 13-330-100-640 13-330-100-800 13-330-100-XXX 13-330-200-100 13-330-200-199 13-330-200-200 13-330-200-300 13-330-200-500 13-330-200-600 13-330-200-800 13-330-200-XXX 13-330-X00-XXX 13-422-100-101 13-422-100-106 13-422-100-178 13-422-100-179 13-422-100-199 13-422-100-300 13-422-100-500 13-422-100-610 13-422-100-640 13-422-100-800 13-422-100-XXX 13-422-200-100 13-422-200-199

School-Based Account Number

Description Capital Reserve - Transfer to Repayment of Debt Increase in Capital Reserve Interest Deposit to Capital Reserve Impact Aid Reserve (Capital) - Transfer to Capital Projects TOTAL CAPITAL OUTLAY Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL POST-SECONDARY PROGRAMS INSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Personal Services - Employee Benefits Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL POST-SECONDARY PROGRAMS SUPPORT SERVICES TOTAL POST-SECONDARY PROGRAMS Salaries of Teachers Other Salaries for Instruction Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL SUMMER SCHOOL - INSTRUCTION Salaries Unused Vacation Payment to Terminated / A- 27

Line Number 76340

Account Applicable to Operating Type: Reg CSSD Voc X -

76360 76380 76385

X X X

76400 77000 77020 77025

X -

X X X X

77040

77060 77080 77100 77120 77140

X X X X X

77160 77165

X X

77180 77200

X X

77220 77240 77260 77280

X X X X

77300 77500 77520 77540 77560 77565

X X X X X

X X X X X X

77580

77600 77620 77640 77660 77680 77700 77705

X X X X X X X

Date Issued 07/15

Account Number 13-422-200-200 13-422-200-300 13-422-200-500 13-422-200-600 13-422-200-800 13-422-200-XXX 13-422-X00-XXX 13-4XX-100-101 13-4XX-100-106 13-4XX-100-178 13-4XX-100-179 13-4XX-100-199 13-4XX-100-300 13-4XX-100-500 13-4XX-100-610 13-4XX-100-640 13-4XX-100-800 13-4XX-100-XXX 13-4XX-200-100 13-4XX-200-199 13-4XX-200-200 13-4XX-200-300 13-4XX-200-500 13-4XX-200-600 13-4XX-200-800 13-4XX-200-XXX 13-4XX-X00-XXX 13-601-100-101 13-601-100-106 13-601-100-178 13-601-100-179 13-601-100-199 13-601-100-300 13-601-100-500 13-601-100-610

School-Based Account Number

Description Retired Staff Personal Services - Employee Benefits Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL SUMMER SCHOOL - SUPPORT SERVICES TOTAL SUMMER SCHOOL Salaries of Teachers Other Salaries for Instruction Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL OTHER SPECIAL SCHOOLS INSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Personal Services - Employee Benefits Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL OTHER SPECIAL SCHOOLS - SUPPORT SERVICES TOTAL OTHER SPECIAL SCHOOLS Salaries of Teachers Other Salaries for Instruction Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) General Supplies A- 28

Line Number

Account Applicable to Operating Type: Reg CSSD Voc

77720 77740

X X

77760 77780 77800 77820

X X X X

77840 78000 78020 78040 78060 78065

X X X X X X

78080

78100 78120 78140 78160 78180

X X X X X

78200 78205

X X

78220 78240

X X

78260 78280 78300 78320

X X X X

78340 79000 79020 79040 79060 79065

X X X X X X

X -

X X X X X X

79080

79100 79120

X X

Date Issued 07/15

Account Number 13-601-100-640 13-601-100-800 13-601-100-XXX 13-601-200-100 13-601-200-199 13-601-200-200 13-601-200-300 13-601-200-500 13-601-200-600 13-601-200-800 13-601-200-XXX 13-601-X00-XXX 13-602-100-101 13-602-100-106 13-602-100-178 13-602-100-179 13-602-100-199 13-602-100-300 13-602-100-500 13-602-100-610 13-602-100-640 13-602-100-800 13-602-100-XXX 13-602-200-100 13-602-200-199 13-602-200-200 13-602-200-300 13-602-200-500 13-602-200-600 13-602-200-800 13-602-200-XXX 13-602-X00-XXX 13-629-100-101 13-629-100-106 13-629-100-178

School-Based Account Number

Description Textbooks Other Objects TOTAL ACCRED. EVE./ADULT H.S./POSTGRAD.-INST. Salaries Unused Vacation Payment to Terminated / Retired Staff Personal Services - Employee Benefits Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL ACCRED EVE/ADULT H S/POST-GRAD.SUPP.SER. TOTAL ACCRED. EVE./ADULT H.S./POSTGRAD. Salaries of Teachers Other Salaries for Instruction Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL ADULT EDUCATION-LOCALINSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Personal Services - Employee Benefits Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL ADULT EDUCATION-LOCAL-SUPPORT SERV. TOTAL ADULT EDUCATION-LOCAL Salaries of Teachers Other Salaries for Instruction Salaries of Teacher Tutors A- 29

Line Number 79140 79160 79180

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X

79500 79505

X X

79520 79540

X X

79560 79580 79600 79620

X X X X

79640

80000 80020 80040 80060 80065

X X X X X

80080

80100 80120 80140 80160 80180

X X X X X

80200 80205

X X

80220 80240

X X

80260 80280 80300 80320

X X X X

80340 81000 81020 81040

X X X X

Date Issued 07/15

Account Number 13-629-100-179 13-629-100-199 13-629-100-300 13-629-100-500 13-629-100-610 13-629-100-640 13-629-100-800 13-629-100-XXX 13-629-200-100 13-629-200-199 13-629-200-200 13-629-200-300 13-629-200-500 13-629-200-600 13-629-200-800 13-629-200-XXX 13-629-X00-XXX 13-631-100-101 13-631-100-106 13-631-100-178 13-631-100-179 13-631-100-199 13-631-100-300 13-631-100-500 13-631-100-610 13-631-100-640 13-631-100-800 13-631-100-XXX 13-631-200-100 13-631-200-199 13-631-200-200 13-631-200-300 13-631-200-500 13-631-200-600 13-631-200-800

School-Based Account Number

Description Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL VOCATIONAL EVENING-LOCALINSTRUCTION Salaries Unused Vacation Payment to Terminated / Retired Staff Personal Services - Employee Benefits Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects TOTAL VOCATIONAL EVENING-LOCALSUPPORT SERV. TOTAL VOCATIONAL EVENING - LOCAL Salaries of Teachers Other Salaries for Instruction Salaries of Teacher Tutors Salaries of Reading Specialists Unused Vacation Payment to Terminated / Retired Staff Purchased Professional and Technical Services Other Purchased Services (400-500 series) General Supplies Textbooks Other Objects TOTAL EVE. SCH.-FOREIGN-BORN-LOCALINST. Salaries Unused Vacation Payment to Terminated / Retired Staff Personal Services - Employee Benefits Purchased Professional and Technical Services Other Purchased Services (400-500 series) Supplies and Materials Other Objects A- 30

Line Number 81060 81065

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X

81080

81100 81120 81140 81160 81180

X X X X X

81200 81205

X X

81220 81240

X X

81260 81280 81300 81320

X X X X

81340 82000 82020 82040 82060 82065

X X X X X X

X -

X X X X X X

82080

82100 82120 82140 82160 82180

X X X X X

82200 82205

X X

82220 82240

X X

82260 82280 82300

X X X

Date Issued 07/15

Account Number 13-631-200-XXX 13-631-X00-XXX 13-640-200-100 13-640-200-199 13-640-200-600 13-640-200-800 13-640-200-XXX 13-XXX-XXX-XXX 10-000-100-56X 10-000-100-571 10-000-520-930 10-000-550-905 20-xxx-xxx-xxx 20-XXX-XXX-XXX 20-218-100-101 20-218-100-106 20-218-100-199 20-218-100-500 20-218-100-561 20-218-100-600 20-218-100-800 20-218-100-XXX 20-218-200-102 20-218-200-103 20-218-200-104 20-218-200-105 20-218-200-110 20-218-200-173 20-218-200-176 20-218-200-199 20-218-200-200 20-218-200-321 20-218-200-325 20-218-200-329 20-218-200-330 20-218-200-420 20-218-200-440

School-Based Account Number

Description TOTAL EVE. SCH.-FOREIGN-BORN-LOCALSUP.SERV. TOTAL EVENING SCHOOL-FOREIGN-BORNLOCAL Salaries Unused Vacation Payment to Terminated / Retired Staff Supplies and Materials Other Objects TOTAL ADULT EDUCATION TESTING CENTERS TOTAL SPECIAL SCHOOLS Transfer of Funds to Charter Schools Transfer of Funds to Resident Renaissance Schools General Fund Contribution to SBB Budgeted Increase in Surplus for Tuition Calcs GENERAL FUND GRAND TOTAL Disposition of Program Income Local Projects Salaries of Teachers Other Salaries for Instruction Unused Vacation Payment to Terminated / Retired Staff Other Purchased Services (400-500 series) Tuition to Other LEAs w/in state - regular General Supplies Other Objects TOTAL PEA INSTRUCTION Salaries of Supervisors of Instruction Salaries of Program Directors Salaries of Other Professional Staff Salaries of Secr and Clerical Assistants Other Salaries Salaries of Community Parent Involvement Spec. Salaries of Master Teachers Unused Vacation Payment to Terminated / Retired Staff Personal Services - Employee Benefits Purchased Ed. Services - Contracted Pre-K Purchased Ed. Services - Head Start Other Purchased Professional - Ed. Services Other Purchased Professional Services Cleaning, Repair & Maintenance Svcs. Rentals A- 31

Line Number 82320

Account Applicable to Operating Type: Reg CSSD Voc X X

82340

83000 83005

X X

83020 83040 83060 83080 84000 84005

X X X X X X

X -

X X X X -

84020 84040 84060 84080 84100 85000 85020 85025

X X X X X X X

X X X X -

85040 85060 85080 85100 85120 86000 86020 86040 86060 86080 86100

X X X X X X X X X X X

86120 86125

X X

86140 86160 86180 86200 86220 86240 86260

X X X X X X X

Date Issued 07/15

Account Number 20-218-200-511 20-218-200-516 20-218-200-580 20-218-200-590 20-218-200-600 20-218-200-800 20-218-200-XXX 20-218-400-731 20-218-400-732 20-218-400-XXX 20-218-100-56X 20-218-100-571 20-218-520-930 20-218-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-520-930 20-XXX-XXX-XXX 20-220-100-101 20-220-100-106 20-220-100-500 20-220-100-561 20-220-100-600 20-220-100-800 20-220-100-XXX 20-220-200-102 20-220-200-103 20-220-200-104 20-220-200-105 20-220-200-110 20-220-200-173 20-220-200-176 20-220-200-200 20-220-200-321

School-Based Account Number

Description Contr Serv-Trans.(Bet. Home & School) Contr Serv-Trans.(Field Trips) Travel Miscellaneous Purchased Services Supplies and Materials Other Objects TOTAL SUPPORT SERVICES Instructional Equipment Noninstructional Equipment TOTAL FAC ACQUISITION AND CONSTR. SERVICES Contribution to Charter Schools Contribution to Renaissance Schools Transfer to General Fund TOTAL PRESCHOOL EDUCATION AID Nonpublic Textbooks Nonpublic Auxiliary Services Nonpublic Handicapped Services Nonpublic Nursing Services Nonpublic Technology Initiative Adult Education Vocational Education Other Contribution to SBB - Other State Projects Total Other State Projects TOTAL STATE PROJECTS Salaries of Teachers Other Salaries for Instruction Other Purchased Services (400-500 series) Tuition to Other LEAs w/in state - regular General Supplies Other Objects TOTAL PRESCHOOL EXPANSION GRANT INSTRUCTION Salaries of Supervisors of Instruction Salaries of Program Directors Salaries of Other Professional Staff Salaries of Secr and Clerical Assistants Other Salaries Salaries of Community Parent Involvement Spec. Salaries of Master Teachers Personal Services - Employee Benefits Purchased Ed. Services - Contracted Pre-K A- 32

Line Number 86280 86300 86320 86330 86340 86360 86380 87000 87020 87040

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X X -

87060 87065 87080 87100 88000 88020 88040 88060 88080 88100 88120 88140 88160 88180 88200 88300 88302 88304 88306 88308 88310 88320

X X X X X X X X X X X X X X X X X X X X X X

X X X X X X X -

X X X X X -

88330 88332 88334 88336 88338 88340

X X X X X X

88342 88344 88346

X X X

Date Issued 07/15

Account Number 20-220-200-325 20-220-200-329 20-220-200-330 20-220-200-420 20-220-200-440 20-220-200-511 20-220-200-516 20-220-200-580 20-220-200-590 20-220-200-600 20-220-200-800 20-220-200-XXX 20-220-400-450 20-220-400-731 20-220-400-732 20-220-400-XXX 20-220-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-XXX-XXX 20-XXX-520-930 20-XXX-XXX-XXX 30-XXX-XXX-73X 30-000-4XX-100 30-000-4XX-331 30-000-4XX-390 30-000-4XX-450 30-000-4XX-610 30-000-4XX-710 30-000-4XX-721 30-000-4XX-722 30-000-4XX-800 30-000-4XX-930

School-Based Account Number

Description Purchased Ed. Services - Head Start Other Purchased Professional - Ed. Services Other Purchased Professional Services Cleaning, Repair & Maintenance Svcs. Rentals Contr Serv-Trans.(Bet. Home & School) Contr Serv-Trans.(Field Trips) Travel Miscellaneous Purchased Services Supplies and Materials Other Objects TOTAL PRESCHOOL EXPANSION GRANT SUPPORT SERVICES Construction Services Instructional Equipment Noninstructional Equipment TOTAL PRESCHOOL EXPANSION GRANT FAC ACQUISITION AND CONSTR. SERVICES TOTAL PRESCHOOL EXPANSION GRANT Title I Title II Title III Title IV Title VI I.D.E.A. Part B (Handicapped) Vocational Education Adult Education Private Industry Council (JTPA) Other Contribution to SBB - Other Federal Projects TOTAL FEDERAL PROJECTS TOTAL SPECIAL REVENUE FUNDS Capital Project Equipment Salaries Legal Services Other Purchased Prof. and Tech Services Construction Services General Supplies Land and Improvements Lease Purchase Agreements - Principal Bldgs. Other than Lease Purchase Agreements Other Objects Transfer from Capital Projects TOTAL CAPITAL PROJECTS FUNDS A- 33

Line Number 88348 88350 88352 88354 88356 88358 88360 88362 88364 88366 88368 88380

Account Applicable to Operating Type: Reg CSSD Voc X X X X X X X X X X X X -

88382 88384 88386 88390

X X X X

88395 88500 88520 88540 88560 88600 88620 88640 88660 88680 88700 88720 88740 88760 89000 89020 89040 89060 89080 89100 89120 89140 89160 89180 89190 89200

X X X X X X X X X X X X X X X X X X X X X X X X X X

X X X X X X X X X X X X X X X X X X X X X X X

X X X X X X X X X X X X X X X X X X X X X X X X

Date Issued 07/15

Account Number 40-701-510-723 40-701-510-833 40-701-510-835 40-701-510-910 40-000-515-915 40-701-510-838 40-701-510-912 40-701-510-834 40-701-510-910 40-701-510-920 40-701-510-XXX 40-608 40-608

60-910-310-100 60-910-310-200 60-910-310-300 60-910-310-400 60-910-310-500 60-910-310-600 60-910-310-740 60-910-310-871 60-910-310-872 60-910-310-890 60-910-310-980 60-910-310-999 60-xxx-xxx-xxx

School-Based Account Number

Description Princ. Paymnts - Comm Approved Lease Purch Agrm. Int for Commissioner Approved Lease Purch Agrm. Interest on Early Retirement Bonds Redemption of Principal-Early Retirement Bonds Redemption of ERIP Liability Interest on Community Development Loan (CDL) Principal on Community Development Loan (CDL) Interest on Bonds Redemption of Principal Amounts Paid Into Sinking Fund TOTAL REGULAR DEBT SERVICE Increase in Debt Service Reserve Interest Earned on Debt Service Reserve TOTAL DEBT SERVICE FUNDS TOTAL EXPENDITURES/APPROPRIATIONS Salaries Support Services- Employee Benefits Purchased Professional/Technical Services Purchased Property Services Other Purchased Services Supplies and Materials Depreciation Cost of Sales- Reimbursable Programs Cost of Sales- Non-Reimbursable Programs Misc. Expenditures Impairment Loss - Special Impairment Loss Extraordinary Total Food Services Expenditures Other Enterprise Fund Expenditures TOTAL ENTERPRISE FUND EXPENDITURES

A- 34

Line Number 89500

Account Applicable to Operating Type: Reg CSSD Voc X -

89520

89540 89560

X X

89580 89585

X X

89586

89600 89620 89640 89660 89940 89960 89980 90000 92090 92100 92110 92120 92130 92140 92150 92161 92162 92170 92175 92176 92180 92190 92200

X X X X X X X X X X X X X X X X X X X X X X X

X X X X X X X X X X X X X X X X

Date Issued 07/15

APPENDIX B SUPPLIES AND EQUIPMENT CRITERIA FOR DISTINGUISHING SUPPLY AND EQUIPMENT ITEMS At one time, the federal accounting handbook published by the National Center for Education Statistics (NCES) contained lists of both supplies and equipment. Such lists can never be all-inclusive, and become outdated. Some federal, state, and local laws and regulations, usually in the form of funding programs, present conflicting criteria for distinguishing between supplies and equipment. For these reasons, the use of a supply and equipment list is not practical. The NCES has provided, in the Financial Accounting for Local and State School Systems 2009 Edition, a set of criteria for determining whether an item is classified as equipment or a supply. The four criteria are reproduced below and are in priority order as given by NCES. Unless otherwise bound by federal, state, or local law, school districts should use these criteria in their supply/equipment classification decisions. In cases where the distinction is unclear, the district, as always, must apply reason and good judgment in making its decision. EQUIPMENT ITEMS An equipment item is any instrument, machine, apparatus, or set of articles which meets all the following criteria: 1.

It retains its original shape, appearance, and character with use;

It does not lose its identity through fabrication or incorporation into a different or more complex unit or substance;

It is nonexpendable; that is, if the item is damaged or some of its parts are lost or worn out, it is more feasible to repair the item than to replace it with an entirely new unit;

Under normal conditions of use, including reasonable care and maintenance, it can be expected to serve its principal purpose for at least one year.

CAPITALIZATION POLICY The NCES decision chart reflects the above criteria and includes an additional point (capitalization threshold). When the answer to the following question is yes, “If the item exceeds the minimum dollar value mandated by a state or other government unit (with due regard for group control of some items),” and all four of the above criteria have been met, then the item should be classified as equipment. On January 11, 2001, the NJ Department of Education notified districts that effective July 1, 2001, the capitalization threshold (minimum dollar value for determining if an item is equipment) used by school districts in New Jersey was increased to $2,000. This higher capitalization threshold required for accounting and financial reporting does not preclude a district from using a lower threshold for insurance or asset management/management control purposes. SUPPLY ITEM An item should be classified as a supply if it does not meet all the stated equipment criteria, and the cost is not more than the capitalization threshold of $2,000.

B-1

Date Issued 07/15

APPENDIX C DETAILS OF RESERVED CODES This section contains details of codes where use has been discontinued. The codes will not be re-used for other purposes, therefore they are reserved.

RESERVED FUND CODES 16

American Recovery and Reinvestment Act of 2009- Education Stabilization Fund (ARRA-ESF). Federal awards to states’ governors by formula under the SFSF program in exchange for a commitment to advance essential education reforms to benefit students from early learning through post-secondary education. These funds helped implement the new school funding formula under the School Funding Reform Act of 2008. (Removed in 2015-16.)

American Recovery and Reinvestment Act of 2009- Government Services Fund (ARRA-GSF). Federal awards to states’ governors by formula under the SFSF program in exchange for a commitment to advance essential education reforms to benefit students from early learning through post-secondary education. These funds helped stabilize state and local government budgets in order to minimize and avoid reductions in education and other essential public services. (Removed in 2015-16.)

Education Jobs Fund. Federal award to fund compensation and benefits and other expenses, such as support services, necessary to retain existing employees, to recall or rehire former employees, and to hire new employees, in order to provide early childhood, elementary, or secondary educational and related services. Revenues were required to be spent by September 30, 2012.

RESERVED REVENUE CODES 3211

Early Childhood Program Aid and Prior Year Carryover. State aid provided to all school districts with high concentrations of low-income pupils, for the purpose of providing full-day kindergarten and preschool classes and other early childhood programs and services. (State program no longer funded. Removed in 2012-13.)

3251

Additional State School Building Aid – Chapter 177. State aid for financing the cost of school facilities. This classification is used in the debt service fund. (State program no longer funded 2009. Removed in 2012-13.)

3252

Additional State School Building Aid – Chapter 10. State aid for financing the cost of school facilities. This classification is used in the debt service fund. (State program no longer funded 2009. Removed in 2012-13.)

3253

Additional State School Building Aid – Chapter 74. State aid for financing the cost of school facilities. This classification is used in the debt service fund. (State program no longer funded 2009. Removed in 2012-13.)

C-1

Date Issued 07/15 4520

Equalization Aid – American Recovery and Reinvestment Act of 2009- Education Stabilization Fund (ARRA-ESF). Federal revenue provided to districts under the American Recovery and Reinvestment Act of 2009, to help implement the new school funding formula under the School Funding Reform Act of 2008. (Removed in 2015-16.)

4521

Equalization Aid – American Recovery and Reinvestment Act of 2009- Government Services Fund (ARRA-GSF). Federal revenue provided to districts under the American Recovery and Reinvestment Act of 2009, to minimize and avoid reductions in education and other essential public services. (Removed in 2015-16.)

4522

Education Jobs Fund. Federal award and carryover to fund compensation and benefits and other expenses, such as support services, necessary to retain existing employees, to recall or rehire former employees, and to hire new employees, in order to provide early childhood, elementary, or secondary educational and related services. Funds were required to be spent by September 30, 2012.

4495-4499

Title V- Innovative Programs. Revenue source is no longer funded. (Removed in 2015-16.)

RESERVED PROGRAM CODES 260-264

NCLB Title V-Innovation Programs, (Removed in 2015-16.)

702

Additional State School Building Aid - Chapter 177. State aid for financing the cost of school facilities. Used with revenue source code 3250. (State program no longer funded 2009. Removed in 2012-13.)

703

Additional State School Building Aid - Chapter 10. State aid for financing the cost of school facilities. Used with revenue source code 3250. (State program no longer funded 2009. Removed in 2012-13.)

704

Additional State School Building Aid - Chapter 74. State aid for financing the cost of school facilities. Used with revenue source code 3250. (State program no longer funded 2009. Removed in 2012-13.)

RESERVED BALANCE SHEET CODES 314

Withdrawal from Waiver Offset Reserve. A reserve representing that portion of fund balance to be used to reduce future waiver requests or for tax relief. The final year of Commissioner waivers was 2010-11.

609

Increase in Waiver Offset Reserve. A reserve representing that portion of fund balance to be used to reduce future waiver requests or for tax relief. The final year of Commissioner waivers was 2010-11.

768

Waiver Offset Reserve. A reserve representing that portion of fund balance to be used to reduce future waiver requests or for tax relief. The final year of Commissioner waivers was 2010-11.

C-2

[PDF] The Uniform Minimum Chart of Accounts For New Jersey Public Schools Edition - Free Download PDF (2024)

References