ANN ARBOR PUBLIC SCHOOLS Account Code Handbook Prepared by: Purchasing & Business Support Services Operations Division May 2008
ANN ARBOR PUBLIC SCHOOLS
Account Code Handbook
Prepared by: Purchasing & Business Support Services
Operations Division May 2008
Introduction........................................................................................ i Michigan Public School Accounting Manual Information Financial Information Database (FID) ............................ ii Expenditure Chart of Accounts - Summary of Changes.............iii
General Fund Expenditures Account Code Structure .................1 Coding Dimensions Definitions .............................................. 2-3 Dimensions Chart ............................................................................4 Coding Structure..............................................................................5 Function Codes ................................................................... 6-10 Object Codes ......................................................................11-21 Allowable Function Codes to Use With Object Codes per MDE-required Changes (FID) .................................22-33 Location Codes...............................................................................34 Numeric....................................................................35-38 Program/Subject Codes ................................................................39 Alpha ........................................................................40-46 Numeric....................................................................47-53 Special Education ....................................................54-55 Activity Codes ................................................................................56 Alpha ........................................................................57-69 Numeric....................................................................70-82 Responsibility Codes ................................................................83-84
Supplies and Equipment Criteria ..............................................85-86
Account Code Function Definitions ..........................................87-93
TABLE OF CONTENTS
i May 2008
This account code handbook is intended to enhance understanding of account codes used by budget managers and other support staff in the school district. It focuses mainly on general fund expenditure account codes; similar account code structures are used for athletic, trust and agency, building and site, recreation, and grant funds.
To take advantage of the maximum flexibility allowed by the Michigan Department of Education (MDE), the school district uses seven-dimension account codes containing twenty-two digits. The information on the following pages is taken directly from the Michigan Public School Accounting Manual and its recent revisions. This manual establishes uniform classification and recording of accounting transactions for public school districts and academies in the state of Michigan.
While the MDE accounting manual remains the authoritative source, this handbook offers a user-friendly guide to better understand the Ann Arbor Public Schools account codes. All district staff who work with budgets will find it very helpful and a must to have. Linda N. Doernte Director Purchasing & Business Support Services
INTRODUCTION
Financial Information Database (FID) In 2002, the Michigan Department of Education mandated changes in the Michigan Public School Account Manual Chart of Accounts. These changes were made in order to use the Financial Information Database (FID) process which replaced the old Education Data Network (EDN). The FID objectives are:
To minimize district data entry for financial reporting To replace the aging Education Data Network (EDN) To collect financial data required by federal and state mandates To collect financial data that establishes meaningful relationships with the
core data sets. Changes in the Chart of Accounts mandated by Michigan Department of Education MUST be implemented to enable our school district (or any school district in Michigan for that matter) to submit required financial data using the Financial Information Database (FID) process. Non-compliance will mean withholding of state aid for our district. Note that the changes presented in this handbook are only for the Expenditure Chart of Accounts. Numerous changes have also been implemented in the Balance Sheet and Revenue Chart of Accounts. However, these areas are not covered in this handbook. The Finance Department and our office (Purchasing & Business Support Services) have worked and are still working on building the appropriate account codes to comply with this requirement. We will continue to provide you with updates as necessary to ensure that we are in compliance with MDEs requirements.
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Michigan Public School Accounting Manual Information
Expenditure Chart of Accounts
Summary of Changes
Use of general location codes such as 227 (All Schools), 180, 182 or 165 are no longer allowed in Instruction (100 series). They are allowed in Supporting Services (200 series) & Community Services (300 series). 1) A school location code (see pages 34-36) is required when using Instruction
functions (100 series see page 7).
Example: INSTRUCTION Functions (100 series) 111 Elementary 112 Middle School 122 Special Education
01.111.3210.XXX.000.0000.XXX __________________________
school location code required 2) Supporting Services and Community Services functions (see pages 8-9) may
require a specific object.
Example: On page 23 of this handbook, function 232 is specifically assigned to object 111X, Superintendent's salary. The Financial Information Database (FID) process only allows use of Function 232 for Object 111X.
3) Fund, function, object, location, program, activity, and responsibility codes have been added and/or deleted as of December 2007. Some function and object codes were redefined for greater clarity in recording expenditure transactions.
New object additions worth noting:
Object 3450 Copyright Fees and Software License/Agreements Object 4140 Software Maintenance Agreements
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1
GENERAL FUND EXPENDITURES ACCOUNT CODE STRUCTURE
2
CODING DIMENSIONS
DEFINITIONS FUND - An independent fiscal and accounting entity, preferably with a self-balancing set of accounts, with its own assets, liabilities, resources, and fund balances which are segregated for the purpose of carrying on specific activities in accordance with special regulations, restrictions, or limitations. Following are the Funds we have in the school district. FUND CODE FUND NAME 01 General Fund
02 Grant Programs Fund 03 Not In Use
04 Food Service Fund 05 Athletics Fund 06 Recreation Fund 07 Common Debt Fund 08 Building & Site Fund Includes: Capital Needs, 2004 Bond, 2003 Sinking Fund, and 1995 Bond
09 Trust & Agency Fund 10 Scholarship Fund 23 Child Care Program 45 2005 Sinking Fund 46 2006 Bond Series II 48 2008 Bond Series III
FUNCTION - Function includes the activities or actions, which are performed to accomplish the objectives of a school or department. OBJECT - The service or commodity obtained as the result of a specific activity. 1000 Salaries 2000 Employee Benefits 3000-4000 Purchased Services 5000 Supplies and Materials 6000 Capital Outlay 7000 Other Expense 8000 Outgoing Transfers & Other Transactions
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SUFFIX- Additional information that may be desired to further define the account code. The school district uses suffixes (4th digit in the Object Code) to classify expenditures in even more detail. These are:
Suffix 1 - Contractual Salaries Suffix 2 - Supplemental Pay Suffix 3 - Fringe Benefits including Retirement and FICA Suffix 4 - Hourly Pay Suffix 0 - Non-Salary items LOCATION - This identifies the school/department which originates the transaction. PROGRAM/SUBJECT - A plan of activities and procedures designed to accomplish a predetermined objective. We use the Subject/Program area to identify core classes and other instructional programs such as: Math, Science, and Social Studies. ACTIVITY This dimension is used to identify student activities and other district activities. RESPONSIBILITY - This identifies schools and departments responsible for monitoring a specific account code or a group of account codes.
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DIMENSIONS CHART
1 2 3 4 5 6 7 XX XXX XXXX XXX XXX XXXX XXX FUND_ FUNCTION_____ OBJECT___________________ *AAPS suffix_________________ LOCATION__________________________ PROGRAM/SUBJECT____________________________ ACTIVITY_________________________________________________ RESPONSIBILITY___________________________________________________ *AAPS SUFFIXES Contractual 1 Example: 01.111.1241 Supplementary 2 Example: 01.111.1242 Fringe 3 Example: 01.111.2833 Hourly 4 Example: 01.111.1244 Non-Salary Item 0 Example: 01.111.5610
CODING STRUCTURE
(Applicable to All Funds)
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FUND FUNCTION 01. XXX. FUND FUNCTION OBJECT 01. 112. XXXX. FUND FUNCTION OBJECT LOCATION 01. 112. 4120. XXX. FUND FUNCTION OBJECT LOCATION PROGRAM/SUBJECT 01. 112. 4120. 769. XXX. FUND FUNCTION OBJECT LOCATION PROG/SUB ACTIVITY 01. 112. 4120. 769. 040. XXXX FUND FUNCTION OBJECT LOCATION PROG/SUB ACT. RESP. 01. 112. 4120. 769. 040. 0000. XXX EXAMPLE: 01. 112. 4120. 769. 040. 0000. 105 GEN. FUND CLAGUE ART ACTIVITY EXPENDITURE REPAIRS/EQUIPMENT DEPARTMENT OR SCHOOL REPONSIBILITY MIDDLE SCHOOL
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FUNCTION CODES
GENERAL FUND EXPENDITURE ACCOUNT
7
FIRST DIMENSION (TWO POSITIONS) FUND FUND 01. SECOND DIMENSION (THREE POSITIONS) FUNCTION FUNCTION XXX. FIRST POSITION OF THREE 100 INSTRUCTION 200 SUPPORTING SERVICES 300 COMMUNITY SERVICES 400 PAYMENTS TO OTHER GOVERNMENTAL
AGENCIES, FACILITIES ACQUISITION, AND PRIOR PERIOD ADJUSTMENTS
500-600 OTHER FINANCING USES FUNCTION
100 INSTRUCTION 110 Basic Program 111 Elementary 112 Middle School/Junior High 113 High School 118 Pre-kindergarten (Pre-School) 119 Summer School 120 Added Needs 122 Special Education 125 Compensatory Education 127 Career and Technical Education 130 Adult/Continuing Education 131 Basic 132 Secondary 133 Secondary Vocational 135 Occupational Training or Upgrading Retraining
GENERAL FUND EXPENDITURE ACCOUNT
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FUNCTION
200 SUPPORTING SERVICES 210 Support Services Pupil 211 Truancy/Absenteeism Services 212 Guidance Services 213 Health Services 214 Psychological Services 215 Speech Pathology and Audiology Services 216 Social Work Services 218 Teacher Consultant 219 Other Pupil Support Services 220 Support Services Instructional Staff 221 Improvement of Instruction 222 Educational Media Services 224 Educational Television 225 Instruction Related Technology 226 Supervision and Direction of Instructional Staff 227 Academic Student Assessment 229 Other Instructional Staff Services 230 Support Services General Administration 231 Board of Education 232 Executive Administration 233 Grant Writer/Grant Procurement 240 Support Services School Administration 241 Office of the Principal 249 Other School Administration 250 Support Services - Business 252 Fiscal Services 257 Internal Services 259 Other Business Services 260 Operations & Maintenance 261 Operating Buildings Services 266 Security Services
GENERAL FUND EXPENDITURE ACCOUNT
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FUNCTION 270 Pupil Transportation Services 271 Pupil Transportation Services 280 Support Services Central 281 Planning, Research, Development, and Evaluation 282 Communication Services 283 Staff/Personnel Services 284 Non-Instructional Technology Services 285 Pupil Accounting 289 Other Central Services 290 Support Services Other 291 Pupil Activities 292 Bookstore Activities/Consignment Activities 293 Athletic Activities Athletic Fund ONLY 294 Endowment Activities Trust Fund ONLY 295 Agency Activities 297 Food Services School Lunch Fund (Food Services) ONLY 299 Other Support Services 300 COMMUNITY SERVICES 311 Community Services Direction 321 Community Recreation 331 Community Activities 341 Public Library Special Revenue & Trust Funds
ONLY 351 Custody and Care of Children 361 Welfare Activities 371 Non-Public School Pupils 391 Other Community Services 400 PAYMENTS TO OTHER GOVERNMENTAL
AGENCIES, FACILITIES ACQUISITION, AND PRIOR PERIOD ADJUSTMENTS
411 Payments to Other Public Schools Within the State of
Michigan 421 Payments to Other Public Schools OUTSIDE the State
of Michigan
GENERAL FUND EXPENDITURE ACCOUNT
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FUNCTION 431 Payments to State Schools for the Deaf and Blind 441 Payments to Other Governmental Entities Sub-
Grantee Relationships Only 445 Payments to Not for Profit Entities Sub-Grantee
Relationships Only 450 Facilities Acquisition 451 Site Acquisition Services 452 Site Improvement Services 453 Architecture and Engineering Services 455 Building Acquisition and Construction Services 456 Building Improvement Services 459 Other Facilities Acquisition and Construction Services 490 Prior Period Adjustments 491 Prior Period Adjustments Material Transactions 492 Adjustments to Prior Period Revenue Accounts (Debit Amounts) 500-600 OTHER FINANCING USES 511 Debt Service Long Term Only 512 Debt Service Long Term Only Payment to Escrow Agent 513 Un-amortized Gain/Losses on Debt Defeasance 601-659 FUND MODIFICATIONS OTHER OPERATING TRANSFERS OUT 611 Grants 621 Athletics 623 Recreation & Education 641 Capital Projects 661 Trust & Agency
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New Object Additions
Object 3450 Copyright Fees and Software License/Agreements Object 4140 Software Maintenance Agreements
OBJECT CODES
GENERAL FUND EXPENDITURE ACCOUNT
12
FUND FUNCTION 01. 112. THIRD DIMENSION (FOUR POSITIONS) = OBJECT XXXX FIRST POSITION OF FOUR
1000 SALARIES 2000 EMPLOYEE BENEFITS 3000-4000 PURCHASED SERVICES 5000 SUPPLIES AND MATERIALS 6000 CAPITAL OUTLAY 7000 OTHER EXPENDITURES 8000 OUTGOING TRANSFERS & OTHER TRANSACTIONS
The following pages will give you a listing of all object codes. Salary object codes in the 1000 series have suffixes in the fourth position (for AAPS use only). Examples: Salary/Benefits 124X The fourth position is the suffix 1241 Contractual Salary 1242 Supplemental Pay 2833 Fringe Benefits 1244 Hourly Pay Non-salary 5110 Teaching/Testing Supplies and Materials Remember to use these suffixes.
GENERAL FUND - EXPENDITURE ACCOUNT
1000 - SALARIES
1100 - Administration111X - Superintendent112X - Assistant Superintendent113X - Administrative Assistant114X - Board Member115X - School Direction and Management (Principal)116X - Supervision/Direction - Instructional Staff117X - Program/Department Direction118X - Research119X - Other Administration
1200 - Professional - Educational121X - Curriculum122X - Counseling123X - Educational Media Specialist124X - Teaching125X - Instructional Consulting126X - Instructional Media127X - Visually Handicapped Media128X - Speech and Language Therapist129X - Other Professional Educational
1300 - Professional - Business131X - Accounting132X - Auditing133X - Legal134X - Personnel135X - Architect - Engineer139X - Other Professional - Business
1400 - Professional - Other141X - Medical - Dental143X - Psychological144X - Social Work145X - Nursing147X - Physical Therapy148X - Occupational Therapy149X - Other Professional - Other
OBJECT
13
GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
1500 - Technical151X - Information Management153X - Purchasing154X - Testing155X - Crafts and Trades156X - Recreation/Coaches159X - Other Technical
1600 - Operation and Service161X - Vehicle Operation (driver of bus, truck, or auto)162X - Secretary - Clerical - Bookkeeper163X - Aides (parapros, aides, bus attendants, etc.)164X - Custodian165X - Food Service - Function 297 NOT for General Fund166X - Security and Monitors167X - Laborer168X - Attendance169X - Other Operation and Service
1700 - Special Salary Payments172X - Disability Payments175X - Sabbatical Leave Pay176X - Termination Pay (Severance)179X - Other Special Payments
1800 - Temporary Salaries181X - Administration182X - Professional - Education183X - Professional - Business184X - Professional - Other185X - Technical186X - Operation and Service, includes Aides (Teacher Assistants)187X - Teaching188X - Clerical/Administrative Support189X - Other Temporary Salaries
1900 - Overtime Salaries and Extension of Contract191X - Administration192X - Professional Educational193X - Professional - Business194X - Professional Development195X - Technical
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GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
196X - Operation and Service, includes Aides (Teacher Assistants)197X - Teaching198X - Clerical/Administrative Support199X - Other Overtime Salaries
2000 - EMPLOYEE BENEFITS
2100 - Employee Insurance2113 - Group Life2123 - Group Disability2133 - Group Health and Accident2143 - Dental Health Care2153 - Vision Care2193 - Other
2200 - Special Leave Payments2213 - Early Retirement Incentives2293 - Other Special Leave Payments
2300 - Special Allowances2313 - Tuition2393 - Other Special Allowances
2400 - Professional Services2413 - Reimbursement for Employee Physicals and
Other Health Related Services2493 - Other Professional Services Paid on Behalf
of Employees
2800 - Mandatory Coverage2813 - Reimbursement to State for Retirement and
Federal Program Salaries2823 - Contribution to State and Local Retirement Funds2833 - Employer Social Security2843 - Workman's Compensation2853 - Unemployment Compensation
2900 - Other Employee Benefits2923 - Cash in Lieu of Benefits2993 - Other Benefits (like Paid Service Credits and
Personal Use of Company Owned Vehicles)
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GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
3000 - 4000 - PURCHASED SERVICES(NON-SALARY ITEMS)
3100 - Professional and Technical Services3110 - Instructional Services3120 - Employee Training and Development Services (employee tuition)3130 - Pupil Services3140 - Staff Services3150 - Management Services3160 - Management Information Services3170 - Legal Services3180 - Audit Services3190 - Other Professional and Technical Services
3200 - Travel/Workshops - Staff3210 - Travel costs for regular duties (includes itinerant teachers)3220 - Workshops and Conferences
3300 - Client/Pupil Transportation3310 - Client/Pupil Transportation by Contract Carrier3320 - Allowance Paid Client/Pupils for Transportation3330 - Client/Pupils Transported by Private Automobile
3400 - Communication3410 - Telephone3430 - Mail/Postage3450 - Copyright Fees and Software License/Agreements3490 - Other Miscellaneous Communications
3500 - Advertisement3510 - Advertisement
3600 - Printing and Binding3610 - Printing and Binding
3700 - Tuition3710 - Tuition (to colleges)
3800 - Utility Services3830 - Water Sewage3840 - Waste and Trash Disposal3890 - Other Utility Services
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GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
3900 - Insurance and Bond Premiums3910 - Property and Liability (Includes Building Insurance)3920 - Errors and Omissions (Legal Liability)3930 - Fleet Insurance3990 - Other Insurance and Bond Premiums
4100 - Repairs and Maintenance Services4110 - Land and Building4120 - Equipment4130 - Vehicle/Bus Repairs and Maintenance4140 - Software Maintenance Agreements4190 - Other Repairs and Maintenance
4200 - Rentals4210 - Land and Building4220 - Equipment4230 - Vehicle/Bus Rentals (Includes when operated by
School Employees)4270 - Technology Related Equipment4290 - Other Rentals
4900 - Other Purchased Services4910 - Other Purchased Services (like field trip admission fee
and/or bus tokens)
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GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
5000 - SUPPLIES AND MATERIALS
5100 - Teaching/Testing Supplies and Materials5110 - Teaching/Testing Supplies and Materials
5200 - Textbooks5210 - Textbooks
5300 - Educational Media Books (Additions to ExistingLibraries)
5310 - Educational Media (Additions to Existing Media Centers)
5400 - Periodicals5410 - Periodicals
5500 - Energy Supplies5510 - Natural Gas5520 - Electricity5530 - Bottled Gas5540 - Heating Oil5550 - Coal5590 - Other Energy Supplies
5600 - Resale Supplies and Materials5610 - Food5620 - USDA Commodity Delivery Charge - Function 297 is
ONLY for Food Service Fund5630 - Merchandise5640 - Non-Food Items5650 - USDA Commodities Usage - Function 297 is ONLY for
Food Service Fund5690 - Other Resale
5700 - Transportation Supplies5710 - Motor Fuel, Oil, Grease5720 - Tires, Tubes, Batteries5730 - Vehicle Repair Parts5790 - Other Transportation Supplies
5900 - Other Supplies5910 - Office Supplies5980 - Misc. Hardware and Tools5990 - Misc. Supplies and Materials
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GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
6000 - CAPITAL OUTLAY
6100 - Land6110 - Land
6200 - Building and Additions6210 - Expenditures for Acquiring Existing Buildings6220 - Non-Property Expenditures for Buildings Built and
Alterations Performed by Contractors6230 - Non-Property Expenditures for Buildings Built and
Alterations Performed by ISD/LEA Staff
6300 - Improvements Other Than Buildings6310 - Improvements Other Than Buildings - Depreciable6320 - Improvements Other Than Building - Non-Depreciable
6400 - Equipment and Furniture6410 - New Equipment and Furniture - Depreciable6420 - New Equipment and Furniture - Non-Depreciable6450 - Equipment and Furniture - Depreciable6460 - Equipment and Furniture - Non-Depreciable
6500 - Vehicles Other Than Buses6510 - New Vehicles Other Than Buses - Depreciable6520 - New Vehicles Other Than Buses - Non-Depreciable6550 - Replacement Vehicles Other Than Buses - Depreciable6560 - Replacement Vehicles Other Than Buses - Non-Depreciable
6600 - School Bus Purchases6610 - New School Buses - Depreciable6620 - New School Buses - Non-Depreciable6650 - Replacement School Buses - Depreciable6660 - Replacement School Buses - Non-Depreciable6670 - Refurbished School Buses - Depreciable6680 - Refurbished School Buses - Non-Depreciable
6700 - Educational Media and Text Books6710 - Text Books - Initial Furnishing - Depreciable6720 - Educational Media - Initial Furnishing - Depreciable
6900 - Other Capital Outlay6910 - Other Capital Outlay - Depreciable6920 - Other Capital Outlay - Non-Depreciable
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GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
7000 - OTHER EXPENDITURES
7100 - Redemption of Long-term Bonds, Loansand Capital Leases
7110 - Redemption of Term Bond Principal7120 - Redemption of Serial Bond Principal7130 - Redemption of Furniture and Equipment Notes
and Loans Principal7140 - Redemption of School Bond Loans Principal7150 - Capital Lease Redemption
7160 - Redemption of School Bus Loan Principal7190 - Redemption of Other Long Term Debt Principal
7200 - Interest on Debt7210 - Interest on Notes and Loans7220 - Interest on Serial Bonds7230 - Interest on Term Bonds7240 - Interest on School Bond Loans7260 - Interest on School Bus Loans7290 - Interest on Other Long Term Loans
7300 - Other Financing and Debt Expenditures7310 - Other Bond Issuance Costs7320 - Payments to Bond Escrow Agent7330 - Payments for Premiums and Discounts
7400 - Dues and Fees7410 - Dues and Fees
7500 - Claims and Judgements7510 - Claims and Judgements
7600 - Taxes Abated and Written Off7610 - Taxes Abated and Written Off
7700 - Amortization and Depreciation7710 - Amortization and Depreciation
7800 - Discounts on Food Service Sales7810 - Discounts on Food Service Sales
7900 - Miscellaneous Expenditures7910 - Miscellaneous Expenditures
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GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
8000 - OUTGOING TRANSFERS & OTHER TRANSACTIONS
8100 - Fund Modifications8110 - Fund Modifications
8200 - Payments to Other Public Schools Districts8210 - Tuition payments to other public schools8220 - Payment to another public schools district for
services rendered8290 - Other Transits
8300 - Payments to Other Public School DistrictsOUTSIDE of Michigan
8310 - Payments to Other Public School DistrictsOUTSIDE of Michigan
8500 - Sub-Grantee Disbursements8510 - Sub-Grantee Disbursements
8900 - Other Transactions8910 - Other Transactions
9900 - Internal Reporting Only (Indirect Cost)9990 - Indirect Cost Recovery
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22
Expenditure Chart of Accounts
Allowable Function Codes to Use with Object Codes
Mandated by Michigan Department of Education
Financial Information Database - FID The "Object" list in subsequent pages reflects the allowable function codes. Examples: 1) On page 23, function 232 is the "allowable function" for object 111X,
Superintendent's salary. No other function may be used for object 111X other than function 232.
2) On page 27 (under 3500, Advertisement), functions within the 200 (211, 221,
231, 241, etc.) and 300 (311, 321, 391, etc.) series may be used with object 3510 3) On page 28, functions within the 100, 200 & 300 series may be used with
object 4220.
GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction
1000 - SALARIES
1100 - Administration232 111X - Superintendent
2XX 112X - Assistant Superintendent2XX 113X - Administrative Assistant231 114X - Board Member241 115X - School Direction and Management (Principal)
2XX, 3XX 116X - Supervision/Direction - Instructional Staff2XX-3XX 117X - Program/Department Direction
281 118X - Research2XX-3XX 119X - Other Administration
1200 - Professional - Educational221, 3XX 121X - Curriculum212, 3XX 122X - Counseling222, 3XX 123X - Educational Media Specialist1XX, 219,
3XX 124X - Teaching218, 219, 221,
3XX 125X - Instructional Consulting222, 3XX 126X - Instructional Media
217, 222, 3XX 127X - Visually Handicapped Media215, 3XX 128X - Speech and Language Therapist
1XX, 21X, 22X, 3XX 129X - Other Professional Educational
1300 - Professional - Business252, 285, 3XX 131X - Accounting252, 285, 3XX 132X - Auditing23X, 283, 3XX 133X - Legal
283, 3XX 134X - Personnel261, 3XX, 453 135X - Architect - Engineer
2XX, 3XX 139X - Other Professional - Business
1400 - Professional - Other213, 3XX 141X - Medical - Dental214, 3XX 143X - Psychological216, 3XX 144X - Social Work213, 3XX 145X - Nursing213, 3XX 147X - Physical Therapy213, 3XX 148X - Occupational Therapy
2XX, 3XX 149X - Other Professional - Other
OBJECT
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GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
1500 - Technical284, 285 151X - Information Management
252 153X - Purchasing21X, 227,
3XX 154X - Testing26X, 27X, 3XX, 45X 155X - Crafts and Trades1XX-3XX 156X - Recreation/Coaches2XX, 3XX 159X - Other Technical
1600 - Operation and Service257, 261, 271,
297, 3XX 161X - Vehicle Operation (driver of bus, truck, or auto)2XX, 3XX 162X - Secretary - Clerical - Bookkeeper1XX, 2XX,
3XX 163X - Aides (parapros, aides, bus attendants, etc.)261, 3XX 164X - Custodian
297 165X - Food Service - Function 297 NOT for General Fund219, 266 166X - Security and Monitors
2XX, 3XX 167X - Laborer211, 285 168X - Attendance
1XX-3XX, 45X 169X - Other Operation and Service
1700 - Special Salary Payments1XX-3XX,
45X 172X - Disability Payments1XX-3XX,
45X 175X - Sabbatical Leave Pay1XX-3XX,
45X 176X - Termination Pay (Severance)1XX-3XX,
45X 179X - Other Special Payments
1800 - Temporary Salaries2XX, 3XX 181X - Administration1XX, 21X, 22X, 3XX 182X - Professional - Education25X, 28X, 3XX, 45X 183X - Professional - Business
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GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
2XX, 3XX, 45X 184X - Professional - Other
2XX, 3XX, 45X 185X - Technical
Operation and Service, includes Aides1XX-3XX 186X - (Teacher Assistants)1XX, 221,
3XX 187X - Teaching2XX, 3XX 188X - Clerical/Administrative Support1XX-3XX 189X - Other Temporary Salaries
1900 - Overtime Salaries and Extension of Contract2XX-3XX 191X - Administration1XX, 21X, 22X, 3XX 192X - Professional Educational25X, 28X, 3XX, 45X 193X - Professional - Business
2XX 194X - Professional Development2XX-3XX,
45X 195X - TechnicalOperation and Service, includes Aides
1XX-3XX 196X - (Teacher Assistants)1XX, 221,
3XX 197X - Teaching2XX, 3XX 198X - Clerical/Administrative Support1XX-3XX 199X - Other Overtime Salaries
2000 - EMPLOYEE BENEFITS
2100 - Employee Insurance1XX-3XX,
45X 2113 - Group Life1XX-3XX,
45X 2123 - Group Disability1XX-3XX,
45X 2133 - Group Health and Accident1XX-3XX,
45X 2143 - Dental Health Care1XX-3XX,
45X 2153 - Vision Care1XX-3XX,
45X 2193 - Other
25
GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
2200 - Special Leave Payments1XX-3XX,
45X 2213 - Early Retirement Incentives1XX-3XX,
45X 2293 - Other Special Leave Payments
2300 - Special Allowances1XX-3XX,
45X 2313 - Tuition1XX-3XX,
45X 2393 - Other Special Allowances
2400 - Professional Services1XX-3XX, Reimbursement for Employee Physicals and
45X 2413 - Other Health Related Services1XX-3XX, Other Professional Services Paid on Behalf
45X 2493 - of Employees
2800 - Mandatory Coverage1XX-3XX, Reimbursement to State for Retirement and
45X 2813 - Federal Program Salaries1XX-3XX,
45X 2823 - Contribution to State and Local Retirement Funds1XX-3XX,
45X 2833 - Employer Social Security1XX-3XX,
45X 2843 - Workman's Compensation1XX-3XX,
45X 2853 - Unemployment Compensation
2900 - Other Employee Benefits1XX-3XX,
45X 2923 - Cash in Lieu of Benefits1XX-3XX, Other Benefits (like Paid Service Credits and
45X 2993 - Personal Use of Company Owned Vehicles)
26
GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
3000 - 4000 - PURCHASED SERVICES(NON-SALARY ITEMS)
3100 - Professional and Technical Services1XX, 221,
3XX 3110 - Instructional Services221, 283 Employee Training and Development Services
3XX 3120 - (employee tuition)21X, 293,
3XX 3130 - Pupil Services2XX 3140 - Staff Services
2XX-3XX 3150 - Management Services225, 227,
284 3160 - Management Information Services2XX, 3XX,
45X 3170 - Legal Services231, 459 3180 - Audit Services
1XX-3XX, 45X 3190 - Other Professional and Technical Services
3200 - Travel/Workshops - StaffTravel costs for regular duties (includes
1XX-3XX 3210 - itinerant teachers)1XX-3XX 3220 - Workshops and Conferences
3300 - Client/Pupil Transportation271, 3XX 3310 - Client/Pupil Transportation by Contract Carrier271, 3XX 3320 - Allowance Paid Client/Pupils for Transportation271, 3XX 3330 - Client/Pupils Transported by Private Automobile
3400 - Communication2XX, 3XX 3410 - Telephone2XX, 3XX 3430 - Mail/Postage1XX-3XX 3450 - Copyright Fees and Software License/Agreements2XX, 3XX 3490 - Other Miscellaneous Communications
3500 - Advertisement2XX, 3XX 3510 - Advertisement
3600 - Printing and Binding1XX-3XX 3610 - Printing and Binding
27
GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
3700 - Tuition1XX, 3XX,
431 3710 - Tuition (to colleges)
3800 - Utility Services261, 3XX 3830 - Water Sewage261, 3XX 3840 - Waste and Trash Disposal261, 3XX 3890 - Other Utility Services
3900 - Insurance and Bond Premiums261 3910 - Property and Liability (Includes Building Insurance)259 3920 - Errors and Omissions (Legal Liability)
261, 271, 297, 3XX 3930 - Fleet Insurance259 3990 - Other Insurance and Bond Premiums
4100 - Repairs and Maintenance Services261, 3XX 4110 - Land and Building1XX-3XX 4120 - Equipment
257, 261, 271, 297, 3XX 4130 - Vehicle/Bus Repairs and Maintenance1XX-3XX 4140 - Software Maintenance Agreements2XX, 3XX 4190 - Other Repairs and Maintenance
4200 - Rentals261, 3XX 4210 - Land and Building1XX-3XX 4220 - Equipment257, 261,271, 297, Vehicle/Bus Rentals (Includes when operated by
3XX 4230 - School Employees)1XX-3XX 4270 - Technology Related Equipment1XX-3XX 4290 - Other Rentals
4900 - Other Purchased Services1XX-3XX 4910 - Other Purchased Services (like field trip admission fee
and/or bus tokens)
5000 - SUPPLIES AND MATERIALS
5100 - Teaching/Testing Supplies and Materials1XX-22X,
3XX 5110 - Teaching/Testing Supplies and Materials
28
GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
5200 - Textbooks1XX, 3XX 5210 - Textbooks
5300 - Educational Media Books (Additions to ExistingLibraries)
122, 222, Educational Media (Additions to Existing3XX 5310 - Media Centers
5400 - Periodicals1XX-3XX 5410 - Periodicals
5500 - Energy Supplies261, 3XX 5510 - Natural Gas261, 3XX 5520 - Electricity261, 3XX 5530 - Bottled Gas261, 3XX 5540 - Heating Oil261, 3XX 5550 - Coal261, 3XX 5590 - Other Energy Supplies
5600 - Resale Supplies and Materials1XX-3XX 5610 - Food
USDA Commodity Delivery Charge - Function 297 is297 5620 - ONLY for Food Service Fund
1XX-3XX 5630 - Merchandise1XX-3XX 5640 - Non-Food Items
USDA Commodities Usage - Function 297 is297 5650 - ONLY for Food Service Fund
1XX-3XX 5690 - Other Resale
5700 - Transportation Supplies
261, 271, 3XX 5710 - Motor Fuel, Oil, Grease
261, 271, 3XX 5720 - Tires, Tubes, Batteries
261, 271, 3XX 5730 - Vehicle Repair Parts
261, 271, 3XX 5790 - Other Transportation Supplies
29
GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
5900 - Other Supplies2XX, 3XX 5910 - Office Supplies1XX-3XX 5980 - Misc. Hardware and Tools1XX-3XX 5990 - Misc. Supplies and Materials
6000 - CAPITAL OUTLAY
6100 - Land451 6110 - Land
6200 - Building and Additions455, 456 6210 - Expenditures for Acquiring Existing Buildings
Non-Property Expenditures for Buildings Built and455, 456 6220 - Alterations Performed by Contractors
Non-Property Expenditures for Buildings Built and455, 456 6230 - Alterations Performed by ISD/LEA Staff
6300 - Improvements Other Than Buildings452, 459 6310 - Improvements Other Than Buildings-Depreciable452, 459 6320 - Improvements Other Than Buildings-Non-Depreciable
6400 - Equipment and Furniture1XX-3XX,
45X 6410 - New Equipment and Furniture - Depreciable1XX-3XX,
45X 6420 - New Equipment and Furniture - Non-Depreciable1XX-3XX,
45X 6450 - Equipment and Furniture - Depreciable1XX-3XX,
45X 6460 - Equipment and Furniture - Non-Depreciable
6500 - Vehicles Other Than Buses261, 271,
3XX 6510 - New Vehicles Other Than Buses - Depreciable261, 271,
3XX 6520 - New Vehicles Other Than Buses - Non-Depreciable261, 271,
3XX 6550 -261, 271
3XX 6560 -
Replacement Vehicles Other Than Buses -DepreciableReplacement Vehicles Other Than Buses -Non-Depreciable
30
GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
6600 - School Bus Purchases271, 3XX 6610 -271, 3XX 6620 -271, 3XX 6650 -271, 3XX 6660 -271, 3XX 6670 -271, 3XX 6680 -
6700 - Educational Media and Text Books1XX, 45X 6710 -222, 45X 6720 -
6900 - Other Capital Outlay1XX-3XX 6910 -1XX-3XX 6920 -
7000 - OTHER EXPENDITURES
7100 - Redemption of Long-term Bonds, Loansand Capital Leases
511 7110 - Redemption of Term Bond Principal511 7120 - Redemption of Serial Bond Principal
Redemption of Furniture and Equipment Notes511 7130 - and Loans Principal511 7140 - Redemption of School Bond Loans Principal511 7150 - Capital Lease Redemption511 7160 - Redemption of School Bus Loan Principal511 7190 - Redemption of Other Long Term Debt Principal
7200 - Interest on Debt259, 511 7210 - Interest on Notes and Loans
511 7220 - Interest on Serial Bonds511 7230 - Interest on Term Bonds511 7240 - Interest on School Bond Loans511 7260 - Interest on School Bus Loans511 7290 - Interest on Other Long Term Loans
7300 - Other Financing and Debt Expenditures51X 7310 - Other Bond Issuance Costs51X 7320 - Payments to Bond Escrow Agent51X 7330 - Payments for Premiums and Discounts
Other Capital Outlay - DepreciableOther Capital Outlay - Non-Depreciable
Refurbished School Buses - DepreciableRefurbished School Buses - Non-Depreciable
Text Books - Initial Furnishing - DepreciableEducational Media - Initial Furnishing - Depreciable
New School Buses - DepreciableNew School Buses - Non-DepreciableReplacement School Buses - DepreciableReplacement School Buses - Non-Depreciable
31
GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
7400 - Dues and Fees1XX-3XX, 45X, 51X 7410 - Dues and Fees
7500 - Claims and Judgements231, 259,
283 7510 - Claims and Judgements
7600 - Taxes Abated and Written Off259, 511 7610 - Taxes Abated and Written Off
7700 - Amortization and Depreciation711 7710 - Amortization and Depreciation
7800 - Discounts on Food Service Sales297 7810 - Discounts on Food Service Sales
7900 - Miscellaneous Expenditures1XX-3XX,
45X 7910 - Miscellaneous Expenditures
8000 -
8100 - Fund Modifications6XX 8110 - Fund Modifications
8200 - Payments to Other Public Schools Districtsin Michigan
1XX 8210 - Tuition payments to other public schools1XX-3XX,
45X 8220 -1XX-3XX,
45X 8290 - Other Transits
8300 - Payments to Other Public School DistrictsOUTSIDE of Michigan
Payments to Other Public School Districts421 8310 - OUTSIDE of Michigan
8500 - Sub-Grantee Disbursements41X, 42X,
44X 8510 - Sub-Grantee Disbursements
OUTGOING TRANSFERS & OTHER TRANSACTIONS
Payment to another public school district for services rendered
32
GENERAL FUND - EXPENDITURE ACCOUNT
AllowableFunction OBJECT
8900 - Other Transactions41X, 42X, 441, 49X 8910 - Other Transactions
9900 - Internal Reporting Only (Indirect Cost)6XX 9990 - Indirect Cost Recovery
33
34
LOCATION CODES Numeric/by Schools & Departments
LOCATION CODE LISTNumeric
LOCATION DESCRIPTIONS CODEELEMENTARY SCHOOLS
ABBOT 302
ALLEN 309
ANGELL 311
BURNS PARK 315
CARPENTER 317
DICKEN 319
EBERWHITE 328
HAISLEY 332
KING 335
LAKEWOOD 336
LAWTON 341
LOGAN 342
BACH 343
MITCHELL 346
NORTHSIDE 347
PATTENGILL 353
PITTSFIELD 359
BRYANT 360
THURSTON 366
WINES 368
AA OPEN 398
MIDDLE SCHOOLS
35
LOCATION CODE LISTNumeric
LOCATION DESCRIPTIONS CODECLAGUE 769
FORSYTHE 770
SCARLETT 771
SLAUSON 772
TAPPAN 774
AA OPEN 797
HIGH SCHOOLS
STONE 206
HURON 975
PIONEER 976
COMMUNITY 977
CLEMENTE 978
SKYLINE 980
36
LOCATION CODE LISTNumeric
LOCATION DESCRIPTIONS CODEDEPARTMENTS
BOARD OF EDUCATION 101
INFORMATION SERVICES 108
ATHLETICS ADMINISTRATION 110
SUPERINTENDENT 116
COMMUNITY SERVICES 120
STAFF DEVELOPMENT 125
OPERATIONS 126
PARTNERS FOR EXCELLENCE 127
RESEARCH SERVICES 129
CURRICULUM & INSTRUCTION 130
INSTRUCTION SERVICES 131
DIRECTOR OF FINANCE 133
INTRAMURALS 134
HUMAN RESOURCE SERVICES 138
CHILD ACCOUNTING 139
EDUCATION COMPUTING & TECHNOLOGY 140
HIGH SCHOOL EDUCATION 145
CAPITAL PLANNING/BOND OFFICE 151
PURCHASING 152
BUSINESS OPERATIONS 154
INFORMATION TECHNOLOGY (ITD) 156
37
LOCATION CODE LISTNumeric
LOCATION DESCRIPTIONS CODEINSTRUCTIONAL ADMINISTRATION 158
RECREATION & COMMUNITY EDUCATION 167
STUDENT SUPPORT SERVICES (SP. ED.) 180
CAREER AWARENESS & TECH EDUCATION 182
COMPENSATORY ED ADMINISTRATION 183
EARLY CHILDHOOD EDUCATION 184
ENVIRONMENTAL & UTILITY SERVICES 190
FOOD SERVICE 193
CUSTODIAL 195
MAINTENANCE 196
TRANSPORTATION 197
BALAS 201
STONE 206
MATH 261
MUSIC 262
BILINGUAL 264
MIDDLE SCHOOL CURRICULUM 265
SOCIAL STUDIES 266
ELEMENTARY CURRICULUM 268
LANGUAGE ARTS - SECONDARY 269
PHYSICAL EDUCATION 270
INCLUSION 850
UNIFIED STUDIES 856
38
39
PROGRAM/SUBJECT CODES
Alpha & Numeric Listings Special Education
PROGRAM/SUBJECT CODE LISTALPHA
Program/Subject Description Code
ABATEMENT 006
ACHIEVEMENT 044
ADA-Americans w/Disabilities Act 028
ADDED COST 008
ADMINISTRATION 012
ADULT ACTIVITIES 022
ADVISORY/FORUM 024
APPRENTICESHIP TRAINING 032
ART 040
ATHLETIC INSURANCE 048
ATHLETIC TRAINER 052
AUDIO VISUAL 056
BAND 064
BILINGUAL 080
BOYS ACTIVITIES 088
BUS AIDES/MONITORS 104
BUS DRIVERS 108
BUSINESS EDUCATION 112
BUSINESS/COMPUTERS/FINANCE 116
CAMP 118
CAREER EDUCATION 120
CEILINGS 124
CHALK/TACK BOARDS 12640
PROGRAM/SUBJECT CODE LISTALPHA
Program/Subject Description Code
CHESS 122
CHILD CARE 128
CLASS ACTIVITIES 136
CLUB 138
CO-ED 143
CO-OP PROGRAM 140
COMMENCEMENT 144
COMMERCIAL ART 148
COMMERCIAL FOODS 152
COMMUNITY RESOURCES 160
COMPREHENSIVE HIGH SCHOOL 164
CONFLICT MANAGEMENT 168
COSMETOLOGY 176
COURT LIAISON 180
CRAFTS 184
CULTURAL ARTS 188
CURRICULUM DEVELOPMENT/INSTRUCTION 192
CURRICULUM LEADER 196
DANCE 200
DEMOGRAPHICS 204
DIRECTOR 752
ECOLOGY/OUTDOOR CONSERVATION 224
ELECTRICAL/MECHANICAL 23641
PROGRAM/SUBJECT CODE LISTALPHA
Program/Subject Description Code
ELEMENTARY COORDINATOR 239
ELEMENTARY PLANNING TIME 240
ENGLISH 248
ENRICHMENT ADMINISTRATION 254
EXECUTIVE SECRETARY 260
EXTENDED DAY OPTION 256
FEES-ARCHITECT/ENGINEER 261
FEES-CONSTRUCTION MANAGER 263
FIELD TRIPS 264
FIRST AID 268
FIRST STEPS CASH MATCH 132
FITNESS 272
FLOORS 270
FOREIGN LANGUAGE 280
FORENSICS 284
FULL DAY KINDERGARTEN 296
GENERAL CONDITIONS 300
GIRLS ACTIVITIES 304
GOLDEN APPLE AWARD 310
GRANTS ADMINISTRATION 800
GRAPHIC ARTS 308
GROUNDS/SITE 316
GUIDANCE COUNSELORS 32042
PROGRAM/SUBJECT CODE LISTALPHA
Program/Subject Description Code
HEALTH 328
HIGH SCHOOL CURRICULUM 360
HIGH SCHOOL INITIATIVES 367
HIGH SCHOOL REQUIREMENTS 368
HISTORY 340
HOBBIES 344
HOME BUILDING PROGRAM 096
HOMEBOUND (NOT SPECIAL ED) 358
HOSPITALITY/CULINARY ARTS 354
HS/MS IMPROVEMENT 366
HUMAN RESOURCE SERVICES SUPERVISOR 372
HUMANITIES 370
HVAC (Heating-Ventilation-Air Conditioning) 336
INDIVIDUAL LEARNING CENTER 374
INDUSTRIAL ARTS 378
INTERDISCIPLINARY (7/8) 390
INTERSCHOLASTIC 394
INTRAMURAL 398
JAZZ 402
LANGUAGE 414
LEAD TEACHER 422
LIBRARY 428
LITERACY DEVELOPMENT 43043
PROGRAM/SUBJECT CODE LISTALPHA
Program/Subject Description Code
MAINTENANCE 438
MARKETING/MERCHANDISE 454
MATHEMATICS 442
MATHEMATICS INITIATIVE 445
MECHANICS 446
MENTOR PROGRAM 450
MIDDLE SCHOOL CLUBS & ACTIVITIES/REC & ED 456
MIDDLE SCHOOL CURRICULUM 455
MIDDLE SCHOOL PROGRAM REVIEW 460
MULTI-ART 462
MULTI-CULTURAL 458
MUSIC 470
MUSIC (CHORAL) 474
MUSIC (INSTRUMENTAL) 478
NEW CLASSROOM 490
NINTH GRADE INITIATIVE 492
NOON SUPERVISION 494
NURSES 502
OFFICE 510
OUTREACH 522
PARTNERS FOR EXCELLENCE 530
PER CAPITA ADJUSTMENT 534
PHILOSOPHY 54244
PROGRAM/SUBJECT CODE LISTALPHA
Program/Subject Description Code
PHOTOGRAPHY 546
PHYSICAL EDUCATION 554
PHYSICS 566
PLANETARIUM 570
PLAYGROUNDS 572
PREMIUM PAY 574
QUEST CAMP 526
READING (6TH) 598
READING IMPROVEMENT/LANGUAGE ARTS 594
REVENUE ENHANCEMENT INCOME 608
ROOFS 610
SCARLETT INITIATIVE 605
SCHOOL AGE PARENT 614
SCIENCE 618
SECONDARY COORDINATOR 615
SETTLEMENTS 650
SEWERS 625
SITE-BASED MANAGEMENT 630
SOCIAL STUDIES 638
SPEECH (NOT SPECIAL ED) 654
STAGE MANAGER 662
STATE MANDATES 670
STORAGE CABINETS/LOCKERS 67845
PROGRAM/SUBJECT CODE LISTALPHA
Program/Subject Description Code
SUBSTANCE ABUSE 686
SUBSTITUTE (CUSTODIANS/CAFE) 682
SUMMER PRODUCTION 690
TEACHER ASSISTANTS 708
TEACHER CLERK 712
TECHNOLOGY 730
TERMINAL PAY 738
TESTING/SURVEYORS 740
THEFT 742
TOURNAMENTS 710
TRANSITION/NOON HOUR 714
UNASSIGNED 716
UNION REPRESENTATIVES 720
VIDEO 722
VOICE OVER IP - VOIP 735
WELLNESS PROGRAM 734
WINDOWS 744
WIRELESS NETWORK 736
YOUTH ACTIVITIES 748NOTE: All Grants Programs use numbers from 800 - 999.Please call the Grants Office (994-2239) if you need more information.
46
PROGRAM/SUBJECT CODE LISTNUMERIC
Program/Subject Description Code
ABATEMENT 006
ADDED COST 008
ADMINISTRATION 012
ADULT ACTIVITIES 022
ADVISORY/FORUM 024
ADA-Americans w/Disabilities Act 028
APPRENTICESHIP TRAINING 032
ART 040
ACHIEVEMENT 044
ATHLETIC INSURANCE 048
ATHLETIC TRAINER 052
AUDIO VISUAL 056
BAND 064
BILINGUAL 080
BOYS ACTIVITIES 088
HOME BUILDING PROGRAM 096
BUS AIDES/MONITORS 104
BUS DRIVERS 108
BUSINESS EDUCATION 112
BUSINESS/COMPUTERS/FINANCE 116
CAMP 118
CAREER EDUCATION 120
CHESS 12247
PROGRAM/SUBJECT CODE LISTNUMERIC
Program/Subject Description Code
CEILINGS 124
CHALK/TACK BOARDS 126
CHILD CARE 128
FIRST STEPS CASH MATCH 132
CLASS ACTIVITIES 136
CLUB 138
CO-OP PROGRAM 140
CO-ED 143
COMMENCEMENT 144
COMMERCIAL ART 148
COMMERCIAL FOODS 152
COMMUNITY RESOURCES 160
COMPREHENSIVE HIGH SCHOOL 164
CONFLICT MANAGEMENT 168
COSMETOLOGY 176
COURT LIAISON 180
CRAFTS 184
CULTURAL ARTS 188
CURRICULUM DEVELOPMENT/INSTRUCTION 192
CURRICULUM LEADER 196
DANCE 200
DEMOGRAPHICS 204
ECOLOGY/OUTDOOR CONSERVATION 22448
PROGRAM/SUBJECT CODE LISTNUMERIC
Program/Subject Description Code
ELECTRICAL/MECHANICAL 236
ELEMENTARY COORDINATOR 239
ELEMENTARY PLANNING TIME 240
ENGLISH 248
ENRICHMENT ADMINISTRATION 254
EXTENDED DAY OPTION 256
EXECUTIVE SECRETARY 260
FEES-ARCHITECT/ENGINEER 261
FEES-CONSTRUCTION MANAGER 263
FIELD TRIPS 264
FIRST AID 268
FLOORS 270
FITNESS 272
FOREIGN LANGUAGE 280
FORENSICS 284
FULL DAY KINDERGARTEN 296
GENERAL CONDITIONS 300
GIRLS ACTIVITIES 304
GRAPHIC ARTS 308
GOLDEN APPLE AWARD 310
GROUNDS/SITE 316
GUIDANCE COUNSELORS 320
HEALTH 32849
PROGRAM/SUBJECT CODE LISTNUMERIC
Program/Subject Description Code
HVAC (Heating-Ventilation-Air Conditioning) 336
HISTORY 340
HOBBIES 344
HOSPITALITY/CULINARY ARTS 354
HOMEBOUND (NOT SPECIAL ED) 358
HIGH SCHOOL CURRICULUM 360
HS/MS IMPROVEMENT 366
HIGH SCHOOL INITIATIVES 367
HIGH SCHOOL REQUIREMENTS 368
HUMANITIES 370
HUMAN RESOURCE SERVICES SUPERVISOR 372
INDIVIDUAL LEARNING CENTER 374
INDUSTRIAL ARTS 378
INTERDISCIPLINARY (7/8) 390
INTERSCHOLASTIC 394
INTRAMURAL 398
JAZZ 402
LANGUAGE 414
LEAD TEACHER 422
LIBRARY 428
LITERACY DEVELOPMENT 430
MAINTENANCE 438
MATHEMATICS 44250
PROGRAM/SUBJECT CODE LISTNUMERIC
Program/Subject Description Code
MATHEMATICS INITIATIVE 445
MECHANICS 446
MENTOR PROGRAM 450
MARKETING/MERCHANDISE 454
MIDDLE SCHOOL CURRICULUM 455
MIDDLE SCHOOLS CLUBS & ACTIVITIES/REC & ED 456
MULTI-CULTURAL 458
MIDDLE SCHOOL PROGRAM REVIEW 460
MULTI-ART 462
MUSIC 470
MUSIC (CHORAL) 474
MUSIC (INSTRUMENTAL) 478
NEW CLASSROOM 490
NINTH GRADE INITIATIVE 492
NOON SUPERVISION 494
NURSES 502
OFFICE 510
OUTREACH 522
QUEST CAMP 526
PARTNERS FOR EXCELLENCE 530
PER CAPITA ADJUSTMENT 534
PHILOSOPHY 542
PHOTOGRAPHY 54651
PROGRAM/SUBJECT CODE LISTNUMERIC
Program/Subject Description Code
PHYSICAL EDUCATION 554
PHYSICS 566
PLANETARIUM 570
PLAYGROUNDS 572
PREMIUM PAY 574
READING IMPROVEMENT/LANGUAGE ARTS 594
READING (6TH) 598
SCARLETT INITIATIVE 605
REVENUE ENHANCEMENT INCOME 608
ROOFS 610
SCHOOL AGE PARENT 614
SECONDARY COORDINATOR 615
SCIENCE 618
SEWERS 625
SITE-BASED MANAGEMENT 630
SOCIAL STUDIES 638
SETTLEMENTS 650
SPEECH (NOT SPECIAL ED) 654
STAGE MANAGER 662
STATE MANDATES 670
STORAGE CABINETS/LOCKERS 678
SUBSTITUTE (CUSTODIANS/CAFE) 682
SUBSTANCE ABUSE 68652
PROGRAM/SUBJECT CODE LISTNUMERIC
Program/Subject Description Code
SUMMER PRODUCTION 690
TEACHER ASSISTANTS 708
TOURNAMENTS 710
TEACHER CLERK 712
TRANSITION/NOON HOUR 714
UNASSIGNED 716
UNION REPRESENTATIVES 720
VIDEO 722
TECHNOLOGY 730
WELLNESS PROGRAM 734
VOICE OVER IP - VOIP 735
WIRELESS NETWORK 736
TERMINAL PAY 738
TESTING/SURVEYORS 740
THEFT 742
WINDOWS 744
YOUTH ACTIVITIES 748
DIRECTOR 752
GRANTS ADMINISTRATION 800NOTE: All Grants Programs use numbers from 800 - 999.Please call the Grants Office (994-2239) if you need more information.
53
SPECIAL EDUCATION PROGRAMS
SUBJECT/PROGRAM DESCRIPTIONSTATE CODE
AAPS CODE
AUTISTIC IMPAIRED 193 750
DIRECTOR 082 752
MILD COGNITIVE IMPAIRMENT (EMI) 110 754
EMOTIONALLY IMPAIRED (EI) 140 756
HEALTH SERVICES 010 757
HEARING IMPAIRED (HI) 160 758
HOMEBOUND & HOSPITALIZED 074 760
LRE CLASSROOM INSTRUCTIONAL AIDE (INCLUSION) 196 762
ONE ON ONE 763
LEARNING DISABLED (LD) 150 764
OCCUPATIONAL THERAPIST 011 766
OTHER PUPIL SUPPORT R340.1792 076 768
PSYCHOLOGIST 021 770
PHYSICAL EDUCATION (SPECIAL ED ADAPTIVE) 075 772
PHYSICALLY AND OTHER HEALTH IMPAIRED (POHI) 180 773
EARLY CHILDHOOD SPECIAL EDUCATION CLASSROOM PROGRAM (PREPRIMARY IMPAIRED-PPI) 191 775
PREPRIMARY HOME PROGRAMS 776
RESOURCE ROOM 194 777
SEVERELY LANGUAGE IMPAIRED (SLI) 192 778
SEVERE COGNITIVE IMPAIRMENT (SMI) 130 779
SEVERELY MULTIPLY IMPAIRED 190 781
54
SPECIAL EDUCATION PROGRAMS
SUBJECT/PROGRAM DESCRIPTIONSTATE CODE
AAPS CODE
SOCIAL WORK SERVICES 041 782
SPEECH AND LANGUAGE THERAPIST 031 784
SPEC. ED. FLOAT TEAMS/BLDG. TA 785
SUPERVISOR 081 786
TEACHER CONSULTANT MENTALLY IMPAIRED (MI/CI) 061 788
TEACHER CONSULTANT EMOTIONALLY IMPAIRED (EI) 062 790
TEACHER CONSULTANT LEARNING DISABLED (LD) 063 792
TEACHER CONSULTANT HEARING IMPAIRED (HI) 064 793
TEACHER CONSULTANT VISUALLY IMPAIRED (VI) 065 794
TEACHER CONSULTANT POHI (PHYSICALLY HEALTH IMPAIRED) 066 796
MODERATE COGNITIVE IMPAIRMENT (TMI) 120 797
VISUALLY IMPAIRED (VI) 170 799
55
56
ACTIVITY CODES Alpha & Numeric Listings
ACTIVITY CODE LISTALPHA
Activity Name Code
A CAPELLA 6810
AAEA MEETINGS/NEGOTIATIONS 4280
AAEA REP TIME 4320
ABE REGULAR PROGRAMS (ADULT BASIC EDUCATION) 6870
ACADEMIC GAMES 6850
ADVANCED PLACEMENT 6890
AFRICAN STUDENT ASSOCIATION 3090
ALL SPORTS 6000
ALUMNI ASSOTIATION 3020
AMERICANS WITH DISABILITIES ACT (ADA) 0075
APEX (ASIAN PACIFIC EDUCATION EXCHANGE) 3105
ARBITRATION 4360
ARCHITECTURE ACADEMY 3080
ASIAN STUDENT UNION 3110
ATHLETIC SUBSIDY 0660
AUDITORIUM 0670
AUTO SERVICE PROGRAM 6930
AWARDS 6970
BAND CAMP 1830
BAND UNIFORMS 7010
BASEBALL 6035
BASKETBALL 6070
57
ACTIVITY CODE LISTALPHA
Activity Name Code
BILINGUAL 0040
BLACK COLLEGE 8690
BLACK STUDENT UNION 3120
BOARD STIPEND 0695
BOWLING 6075
BUILDING BEAUTIFICATION PROJECT 7640
BUILDING NEEDS 4480
BUILDING SUPERVISION 4490
BUS RIDER SAFETY 7025
C-PHYSICS 3180
CANOE CLUB 3140
CASH OVER/SHORT 0800
CELL TOWER 1030
CERAMICS LEAGUE 3145
CHALLENGE DAY 3148
CHALLENGERS/PEACE JAM 3150
CHEERLEADING 6105
CHICAGO TRIP 8800
CHILDREN FOR CHILDREN 3160
CLASS OVERLOAD 0180
CLUB 3200
C.O.P.E. (Center for Occupational Personalized Education) 7030
58
ACTIVITY CODE LISTALPHA
Activity Name Code
CO-SPONSORED PROGRAMS 4520
CO CURRICULAR MIDDLE SCHOOL 3215
COE/COT (Co-op Education/Co-op Training) 4560
COMMITTEE 4600
COMMUNITY ASSISTANTS/HALL MONITORS 4760
COMPUTER CLUB 3220
CONFERENCE/MEETING 4640
COPY MACHINES 0940
COURT 4680
CROSS COUNTRY 6140
CROSSING GUARDS 0950
DANCE TEAM 3230
D.E.C.A. (Distributive Education Club of America) 3240
DEPT. CHAIRPERSON 4720
DISPROPORTIONALITY 4870
DOORS & WINDOWS CLUB 3245
DRUG FREE 0060
DUAL ENROLLMENT 0975
EDUCATIONAL FOUNDATION 1015
ELEMENTARY SCHOOL 4120
ENRICHMENT 7090
EXAMS, FEES, PERMITS 1045
59
ACTIVITY CODE LISTALPHA
Activity Name Code
FIFTH GRADE OVERNIGHT TRIP 8895
FIGURE SKATING 6180
FINGER PRINTING 0550
FLOWER FUND 8995
FOOD SERVICE EXTRA HOURS 1060
FOOTBALL 6210
FOURTH GRADE OVERNIGHT TRIP 8894
FRENCH 4020
FRIENDS OF PIONEER POOL 7110
FRISBEE CLUB 3260
FTE REIMBURSEMENTS 1075
FY 1990 - 2011 (These numbers are reserved for FY use.)
GAY STRAIGHT ALLIANCE 3280
GERMAN 4040
GLOBAL IMPROVEMENT SOCIETY 3283
GOLF 6245
GRIEVANCE SETTLEMENT 0270
GYMNASTICS 6280
HABITAT FOR HUMANITY 3285
HARRY POTTER CLUB 3685
HEALTH PLACE 101 3320
HEARING IMPAIRED INTERPRETERS 1280
60
ACTIVITY CODE LISTALPHA
Activity Name Code
HEARING-IMPOSED EXPENSES 1170
HEARING OFFICER 1240
HEARING-TRANSCRIPTS 1310
HIGH SCHOOL 4160
HIKONE EXCHANGE 8730
HOCKEY-FIELD 6315
HOCKEY-ICE 6350
HOSPITALITY TODAY 3290
HOSPITALIZATION (STUDENT) 7210
HOUSE A 3960
HOUSE B 3980
HOUSE C 4000
HSC REGULAR PROGRAMS (HIGH SCHOOL COMPLETION) 7140
ID CARDS 5680
I.E.P.C. (Individual Education Planning Committee) 4800
ILLNESS 4840
INCENTIVE PAY 4850
INDEX 4920
IN-SERVICE 4880
INTERACT CLUB 3350
INTERN CLUB 3340
JAPANIME CLUB 3355
61
ACTIVITY CODE LISTALPHA
Activity Name Code
JURY DUTY 4960
KARATE 6385
KEY CLUB 3360
KIDS CLUB 3400
KING/CHAVEZ/PARKS 7290
LA RAZA CLUB 3420
LACROSSE 6420
LATIN 4060
LEADERSHIP ACADEMY 0300
LEAGUE/TEAM SPORTS 7330
LEAVE OF ABSENCE W/O PAY 5000
LEAVE OF ABSENCE W/PAY 5040
LEGAL SERVICES 1370
LITERARY MAGAZINE 7410
LLAMA CLUB 3410
LOANS 1415
LOCKS 5715
MACKINAC ISLAND 8810
MAGAZINES 5750
M.A.G.I.C. 3440
MARKETING CLUB 3485
MATH 0070
62
ACTIVITY CODE LISTALPHA
Activity Name Code
MATH ASSESSMENT 5120
MESSAGE BOARD 7450
MIDDLE SCHOOL 4180
MODEL UN 3560
MS CLUSTER CLAGUE 4100
MUSIC/CHORAL CAMP 1920
MUSLIM STUDENT ASSOCIATION 3580
NATIONAL HONOR SOCIETY 3600
NEGOTIATIONS 0330
NEWSPAPER 7530
NON-LEAGUE SPORTS PROGRAMS 1100
NORTH CENTRAL 0360
OCEAN SCIENCE QUIZ BOWL 3670
OPERATION SMILE CLUB 3675
ORCHESTRA 7570
ORIENTATION 5200
P CLUB 3680
PARENT UNIVERSITY 3700
PARKING PROJECTS 1520
PEACE & JUSTICE CLUB 3710
PEER MEDIATION 8610
PERSONAL BUSINESS 5240
63
ACTIVITY CODE LISTALPHA
Activity Name Code
PERSONAL CURRICULUM PROGRAM 5280
PESG SUB CHGS ADJUSTMENTS 5300
PFIZER MATH/SCIENCE FUND 3683
PHS ACHIEVEMENT COMMITTEE 3740
PHYSICAL EXAM 0600
PLAYGROUND 7650
PLAYS - DRAMA 7050
POLICE/SECURITY 1555
POM-POM SHAKERS 3760
PRELIM SCHOOL APTITUDE 7690
PREMIUM PAY 5320
PREMIUM PAY (SPECIAL RATES) 5325
PRESCHOOL 0100
PRODUCTION BOARD 7730
PROFESSIONAL DEVELOPMENT 0390
PROGRAMS FOR DISABLED 7130
PTSO 7810
QUEBEC TRIP 8820
RECRUITMENT 0420
REIMBURSEMENT 1625
RESERVE - ENCUMBRANCE APPROPRIATION 1660
RIVER CLUB 3775
64
ACTIVITY CODE LISTALPHA
Activity Name Code
ROBOTICS CLUB 3770
ROWING (COED CREW) 6435
ROWING (COED SPRING) 6436
SAFETY PATROL 7930
SAFETY TOWN 7970
SALES 5785
SALSA CLUB 3780
SCARLETT INITIATIVE 0605
SCIENCE PROJECT 4070
SEASONAL 5340
SEED (Students Educating Each Other on Diversity) 3850
SENIOR AND GRADUATE ACTIVITY 8090
SERVICE SQUAD 8130
SICK BANK 5360
SISTER CLUB 3800
SKI CLUB 3840
SKYLINE HIGH SCHOOL TRANSITION 0610
SOCCER 6455
SOFTBALL 6490
SPANISH 4080
SPANISH HONOR SOCIETY 3870
SPECIAL SERVICES 1695
65
ACTIVITY CODE LISTALPHA
Activity Name Code
STONE SCHOOL 7790
STRATEGIC PLANNING 0450
STUDENT ACTIVITY SUBSIDY 1730
STUDENT AID 8170
STUDENT COUNCIL 8210
STUDENT PARKING STICKERS 5855
STUDENT PLANNERS 8230
STUDENT PLANNING CENTER 8240
STUDENT RECORDS 8250
STUDENT WORK PROGRAM 8330
STUDENTS FOR PEACE 3875
SUB TEACHER LITIGATION 1740
SUB TEACHER MGT. SERVICE 5530
SUB TEACHER UNASSIGNED 5520
SUMMER SCHOOL 5400
SUNSHINE CLUB 3880
SUPPORT STAFF PROF. DEVELOPMENT 1750
SURPLUS TEACHER 5405
SWIM-A-THON 3920
SWIMMING 6525
SWIMMING - SYNCHRONIZED 6560
TB & FLU CLINIC 8370
66
ACTIVITY CODE LISTALPHA
Activity Name Code
TEACHER/PRINCIPAL TRAINING/RECRUITING 0766
TEACHER TECH. INITIATIVE 5450
TEACHER TRAVEL 0480
TEACHERS CLUB 3940
TEACHERS SUBBING FOR TEACHERS 5430
TECHNICAL ASSISTANT 5435
TENNIS 6595
TESTING 1800
TESTING OUT 8410
TORONTO TRIP 8840
TRACK 6630
TRAILBLAZERS (PIONEER) 3950
TRAINING ACADEMY 5440
TRAVERSE CITY TRIP 8845
TRIP - VIENNA 8850
TRIPS 8890
UNITY STEPPERS 3956
VEHICLES 7020
VENDING MACHINES 5925
VICA 8450
VILLAGE FUND 3040
VOLLEYBALL 6665
67
ACTIVITY CODE LISTALPHA
Activity Name Code
WASHINGTON DC I 8930
WATER POLO 6700
WEATHER ABSENCE 5560
WEIGHT ROOM 6720
WELFARE STUDENTS 8530
WEST AFRICAN DRUM CHOIR 8980
WORK COMP/COMPENSATION 5600
WORKERS' COMPENSATION 5640
WORLD CRISIS AWARENESS 3957
WRESTLING 6735
YEARBOOK 8570
YELLOW PAGES 5960
YES CLUB 3955
YOGA 6770
YOUTH BASKETBALL 1860
YOUTH FLAG FOOTBALL 6205
YOUTH SENATE 8620
YOUTH SPORTS CAMPS 1985
68
ACTIVITY CODE LISTALPHA
Activity Name Code
Scholarship Funds
ANDREW PETERSON DECA 9040
BRUCE HENRY 9080
DEAN BODLEY SCHOLARSHIP 9140
DINA KAHN BROTHERHOOD 9160
HAROLD M LOGAN MEMORIAL FUND 9170
JOHN D KREAGER 9180
MARILYN MALONE MEMORIAL 9290
ORBACH - BILIK SCHOLARSHIP 9300
RUTH E DATZ FUND 9370
SLOANE ELIZABETH STAPLES 9400
TAMARA STEWART SCHOLARSHIP 9420
WENDY MOORHEAD MEMORIAL 9460
WESTFALL SCHOLARSHIP 9450
69
ACTIVITY CODE LISTNUMERIC
Activity Name Code
BILINGUAL 0040
DRUG FREE 0060
MATH 0070
AMERICANS WITH DISABILITIES ACT (ADA) 0075
PRE-SCHOOL 0100
CLASS OVERLOAD 0180
GRIEVANCE SETTLEMENT 0270
LEADERSHIP ACADEMY 0300
NEGOTIATIONS 0330
NORTH CENTRAL 0360
PROFESSIONAL DEVELOPMENT 0390
RECRUITMENT 0420
STRATEGIC PLANNING 0450
TEACHER TRAVEL 0480
FINGER PRINTING 0550
PHYSICAL EXAM 0600
SCARLETT INITIATIVE 0605
SKYLINE HIGH SCHOOL TRANSITION 0610
ATHLETIC SUBSIDY 0660
AUDITORIUM 0670
BOARD STIPEND 0695
TEACHER/PRINCIPAL TRAINING/RECRUITING 0766
70
ACTIVITY CODE LISTNUMERIC
Activity Name Code
CASH OVER/SHORT 0800
COPY MACHINES 0940
CROSSING GUARDS 0950
DUAL ENROLLMENT 0975
EDUCATIONAL FOUNDATION 1015
CELL TOWER 1030
EXAMS, FEES, PERMITS 1045
FOOD SERVICE EXTRA HOURS 1060
FTE REIMBURSEMENTS 1075
NON-LEAGUE SPORTS PROGRAMS 1100
HEARING-IMPOSED EXPENSES 1170
HEARING-OFFICER 1240
HEARING IMPAIRED INTERPRETERS 1280
HEARING-TRANSCRIPTS 1310
LEGAL SERVICES 1370
LOANS 1415
PARKING PROJECTS 1520
POLICE/SECURITY 1555
REIMBURSEMENT 1625
RESERVE - ENCUMBRANCE APPROPRIATION 1660
SPECIAL SERVICES 1695
STUDENT ACTIVITY SUBSIDY 1730
71
ACTIVITY CODE LISTNUMERIC
Activity Name Code
SUB TEACHER LITIGATION 1740
SUPPORT STAFF PROF. DEVELOPMENT 1750
TESTING 1800
BAND CAMP 1830
YOUTH BASKETBALL 1860
MUSIC/CHORAL CAMP 1920
YOUTH SPORTS CAMPS 1985
FY 1990 - 2011 (These numbers are reserved for FY use.)
ALUMNI ASSOCIATION 3020
VILLAGE FUND 3040
ARCHITECTURE ACADEMY 3080
AFRICAN STUDENT ASSOCIATION 3090
APEX (ASIAN PACIFIC EDUCATION EXCHANGE) 3105
ASIAN STUDENT UNION 3110
BLACK STUDENT UNION 3120
CANOE CLUB 3140
CERAMICS LEAGUE 3145
CHALLENGE DAY 3148
CHALLENGERS/PEACE JAM 3150
CHILDREN FOR CHILDREN 3160
C-PHYSICS 3180
CLUB 3200
72
ACTIVITY CODE LISTNUMERIC
Activity Name Code
CO CURRICULAR MIDDLE SCHOOL 3215
COMPUTER CLUB 3220
DANCE TEAM 3230
D.E.C.A. (Distributive Education Club of America) 3240
DOORS & WINDOWS CLUB 3245
FRISBEE CLUB 3260
GAY STRAIGHT ALLIANCE 3280
GLOBAL IMPROVEMENT SOCIETY 3283
HABITAT FOR HUMANITY 3285
HOSPITALITY TODAY 3290
HEALTH PLACE 101 3320
INTERN CLUB 3340
INTERACT CLUB 3350
JAPANIME CLUB 3355
KEY CLUB 3360
KIDS CLUB 3400
LLAMA CLUB 3410
LA RAZA CLUB 3420
M.A.G.I.C. 3440
MARKETING CLUB 3485
MODEL UN 3560
MUSLIM STUDENT ASSOCIATION 3580
73
ACTIVITY CODE LISTNUMERIC
Activity Name Code
NATIONAL HONOR SOCIETY 3600
OCEAN SCIENCE QUIZ BOWL 3670
OPERATION SMILE CLUB 3675
P CLUB 3680
PFIZER MATH/SCIENCE FUND 3683
HARRY POTTER CLUB 3685
PARENT UNIVERSITY 3700
PEACE & JUSTICE CLUB 3710
PHS ACHIEVEMENT COMMITTEE 3740
POM-POM SHAKERS 3760
ROBOTICS CLUB 3770
RIVER CLUB 3775
SALSA CLUB 3780
SISTER CLUB 3800
SKI CLUB 3840
SEED (Students Educating Each Other on Diversity) 3850
SPANISH HONOR SOCIETY 3870
STUDENTS FOR PEACE 3875
SUNSHINE CLUB 3880
SWIM-A-THON 3920
TEACHERS CLUB 3940
TRAILBLAZERS (PIONEER) 3950
74
ACTIVITY CODE LISTNUMERIC
Activity Name Code
YES CLUB 3955
UNITY STEPPERS 3956
WORLD CRISIS AWARENESS 3957
HOUSE A 3960
HOUSE B 3980
HOUSE C 4000
FRENCH 4020
GERMAN 4040
LATIN 4060
SCIENCE PROJECT 4070
SPANISH 4080
MS CLUSTER CLAGUE 4100
ELEMENTARY SCHOOL 4120
HIGH SCHOOL 4160
MIDDLE SCHOOL 4180
AAEA MEETINGS/NEGOTIATIONS 4280
AAEA REP TIME 4320
ARBITRATION 4360
BUILDING NEEDS 4480
BUILDING SUPERVISION 4490
CO-SPONSORED PROGRAMS 4520
COE/COT (Co-op Education/Co-op Training) 4560
75
ACTIVITY CODE LISTNUMERIC
Activity Name Code
COMMITTEE 4600
CONFERENCE/MEETING 4640
COURT 4680
DEPT. CHAIRPERSON 4720
COMMUNITY ASSISTANTS/HALL MONITORS 4760
I.E.P.C. (Individual Education Planning Committee) 4800
ILLNESS 4840
INCENTIVE PAY 4850
DISPROPORTIONALITY 4870
IN-SERVICE 4880
INDEX 4920
JURY DUTY 4960
LEAVE OF ABSENCE W/O PAY 5000
LEAVE OF ABSENCE W/ PAY 5040
MATH ASSESSMENT 5120
ORIENTATION 5200
PERSONAL BUSINESS 5240
PERSONAL CURRICULUM PROGRAM 5280
PESG SUB CHGS ADJUSTMENTS 5300
PREMIUM PAY 5320
PREMIUM PAY (SPECIAL RATES) 5325
SEASONAL 5340
76
ACTIVITY CODE LISTNUMERIC
Activity Name Code
SICK BANK 5360
SUMMER SCHOOL 5400
SURPLUS TEACHER 5405
TEACHERS SUBBING FOR TEACHERS 5430
TECHNICAL ASSISTANT 5435
TRAINING ACADEMY 5440
TEACHER TECH. INITIATIVE 5450
SUB TEACHER UNASSIGNED 5520
SUB TEACHER MGT. SERVICE 5530
WEATHER ABSENCE 5560
WORK COMP/COMPENSATION 5600
WORKERS' COMPENSATION 5640
ID CARDS 5680
LOCKS 5715
MAGAZINES 5750
SALES 5785
STUDENT PARKING STICKERS 5855
VENDING MACHINES 5925
YELLOW PAGES 5960
ALL SPORTS 6000
BASEBALL 6035
BASKETBALL 6070
77
ACTIVITY CODE LISTNUMERIC
Activity Name Code
BOWLING 6075
CHEERLEADING 6105
CROSS COUNTRY 6140
FIGURE SKATING 6180
YOUTH FLAG FOOTBALL 6205
FOOTBALL 6210
GOLF 6245
GYMNASTICS 6280
HOCKEY-FIELD 6315
HOCKEY-ICE 6350
KARATE 6385
LACROSSE 6420
ROWING (COED CREW) 6435
ROWING (COED SPRING) 6436
SOCCER 6455
SOFTBALL 6490
SWIMMING 6525
SWIMMING - SYNCHRONIZED 6560
TENNIS 6595
TRACK 6630
VOLLEYBALL 6665
WATER POLO 6700
78
ACTIVITY CODE LISTNUMERIC
Activity Name Code
WEIGHT ROOM 6720
WRESTLING 6735
YOGA 6770
A CAPELLA 6810
ACADEMIC GAMES 6850
ABE REGULAR PROGRAMS (ADULT BASIC EDUCATION) 6870
ADVANCED PLACEMENT 6890
AUTO SERVICE PROGRAM 6930
AWARDS 6970
BAND UNIFORMS 7010
VEHICLES 7020
BUS RIDER SAFETY 7025
C.O.P.E. (Center for Occupational Personalized Education) 7030
PLAYS - DRAMA 7050
ENRICHMENT 7090
FRIENDS OF PIONEER POOL 7110
PROGRAMS FOR DISABLED 7130
HSC REGULAR PROGRAMS (HIGH SCHOOL COMPLETION) 7140
HOSPITALIZATION (STUDENT) 7210
KING/CHAVEZ/PARKS 7290
LEAGUE/TEAM SPORTS 7330
LITERARY MAGAZINE 7410
79
ACTIVITY CODE LISTNUMERIC
Activity Name Code
MESSAGE BOARD 7450
NEWSPAPER 7530
ORCHESTRA 7570
BUILDING BEAUTIFICATION PROJECT 7640
PLAYGROUND 7650
PRELIM SCHOOL APTITUDE 7690
PRODUCTION BOARD 7730
STONE SCHOOL 7790
PTSO 7810
SAFETY PATROL 7930
SAFETY TOWN 7970
SENIOR AND GRADUATE ACTIVITY 8090
SERVICE SQUAD 8130
STUDENT AID 8170
STUDENT COUNCIL 8210
STUDENT PLANNERS 8230
STUDENT PLANNING CENTER 8240
STUDENT RECORDS 8250
STUDENT WORK PROGRAM 8330
TB & FLU CLINIC 8370
TESTING OUT 8410
VICA 8450
80
ACTIVITY CODE LISTNUMERIC
Activity Name Code
WELFARE STUDENTS 8530
YEARBOOK 8570
PEER MEDIATION 8610
YOUTH SENATE 8620
BLACK COLLEGE 8690
HIKONE EXCHANGE 8730
CHICAGO TRIP 8800
MACKINAC ISLAND 8810
QUEBEC TRIP 8820
TORONTO TRIP 8840
TRAVERSE CITY TRIP 8845
TRIP - VIENNA 8850
TRIPS 8890
FOURTH GRADE OVERNIGHT TRIP 8894
FIFTH GRADE OVERNIGHT TRIP 8895
WASHINGTON DC I 8930
WEST AFRICAN DRUM CHOIR 8980
FLOWER FUND 8995
81
ACTIVITY CODE LISTNUMERIC
Activity Name Code
Scholarship Fund
ANDREW PETERSON DECA 9040
BRUCE HENRY 9080
DEAN BODLEY SCHOLARSHIP 9140
DINA KAHN BROTHERHOOD 9160
HAROLD M LOGAN MEMORIAL FUND 9170
JOHN D KREAGER 9180
MARILYN MALONE MEMORIAL 9290
ORBACH - BILIK SCHOLARSHIP 9300
RUTH E DATZ FUND 9370
SLOANE ELIZABETH STAPLES 9400
TAMARA STEWART SCHOLARSHIP 9420
WESTFALL SCHOLARSHIP 9450
WENDY MOORHEAD MEMORIAL 9460
82
83
RESPONSIBILITY CODES
2007/08 RESPONSIBILITY CODES LIST
ELEMENTARY SCHOOLS BUDGET INSTRUCTIONAL BUDGETS BUDGET HUMAN RESOURCES BUDGET BUDGETLOC RESP RESP NAME MANAGER LOC RESP RESP NAME MANAGER LOC RESP RESP NAME MANAGER
184 335 PRESCHOOL Toigo 200 ELEM SUM SCHOOL Dickinson-K 500 SUPPLEMENTALS Comsa302 05 ABBOT Barnes, P. 205 HS SUM SCHOOL Hunter 515 OTHER FRINGES Comsa309 10 ALLEN Fitzgibbon 769 207 MS SUM SCHOOL Hunter 138 525 HRS OFFICE Comsa311 15 ANGELL Jackson, R. 978 210 CLEMENTE SUM SCH Dulin 530 PERSONNEL HRLY Comsa398 20 A2 OPEN Zikmund-Fisher 264 215 BILINGUAL PROG Dickinson-K 535 ITINERANT TRAVEL Comsa360 25 BRYANT Corbitt 268 220 ELEM CURRICULUM Dickinson-K 540 TEACHER ASSTS. Comsa315 30 BURNS PARK Morhous 225 HS CURRICULUM Hunter 550 LEGAL SERVICES Comsa317 35 CARPENTER Collins 265 226 MS CURRICULUM Hunter 560 EMPLOYEE RELATIONS Comsa319 40 DICKEN Madison 270 230 PHYSICAL EDUCATION Hayward328 45 EBERWHITE Wagner 262 235 MUSIC/ART Bailey OPERATIONS332 50 HAISLEY Woodworth 125 270 STAFF DEVELOPMENT Roberts 605 FIXED CHARGES Allen335 55 KING Karr 130 275 CURR & INSTRUC Roberts 154 610 BUSINESS SVCS Allen336 57 LAKEWOOD O'Neill 158 280 DEP. SUPT. OFFICE Roberts 615 BUDGET SUBSIDIES Allen341 60 LAWTON Williams 285 SITE BASED IMP Instruction Admin. 620 SALARIES Allen342 65 LOGAN Barnes, A. 295 ELEM EDUCATION Dickinson-K 133 625 FINANCE Hoover
8 343 70 BACH Bruder 296 LITERACY DEV PROG Dickinson-K 156 630 INFO TECH/COMP SVCS Van Riper
4 346 75 MITCHELL Scarnecchia 183 297 TITLE I Dickinson-K 152 635 PURCHASING Doernte347 80 NORTHSIDE Harrold 305 INSTRUCTION HRLY Dickinson-K 195 665 CUSTODIAL OPERATIONS Anglim353 85 PATTENGILL Webster 145 315 HS EDUCATION Hunter 670 CUSTODIAL SUPPLIES Anglim359 90 PITTSFIELD Shakarian 316 MS EDUCATION Hunter 196 675 FACILITIES Trent366 95 THURSTON Manley 317 MS LITERACY Hunter 190 680 ENVIRONMENTAL SVCS Trent368 100 WINES Johnston 140 320 ED COMPUT/TECH Van Riper 197 800 TRANSPORTATION Mellor
MIDDLE SCHOOLS 129 325 RESEARCH OFFICE Landefeld769 105 CLAGUE Leaman 126 330 INSTRUC OPERATION Roberts SUPERINTENDENT770 110 FORSYTHE Schwamb 182 340 CAREER/TECH ED Hunter 101 700 BOARD OF EDUCATION Roberts771 120 SCARLETT Edmondson 350 AV MATERIALS Dickinson-K 108 705 INFORMATION SVCS Margolis772 125 SLAUSON Rose 370 HEARING IMPAIRED Simpson, L. 116 710 SUPERINTENDENT Roberts774 130 TAPPAN Court 180 375 DIRECTOR'S BUDGET* Simpson, L. 730 ELECTIONS Roberts797 20 A2 OPEN Zikmund-Fisher 180 385 SISS** Simpson, L. 151 660 BOND OFFICE Trent
HIGH SCHOOLS 127 390 PARTNERS FOR EXC. McCuiston975 140 HURON Williams 139 805 CHILD ACCOUNTING Landefeld COMMUNITY SERVICES
140 ATHLETIC/HHS Davis, D.976 145 PIONEER White 120 810 COMMUNITY REC & ED Aeschbach
145 ATHLETIC/PHS Cartwright * - Special Education Director's Budget 830 NOON HR SUPERV Comsa977 150 COMMUNITY Ways ** - Student Intervention & Support Services978 155 CLEMENTE Dulin206 835 STONE Spieser980 165 SKYLINE Jackson, S.
85
SUPPLIES & EQUIPMENT CRITERIA
Source of information: Revised Handbook II Financial Accounting, Classification and Standard Terminology for Local and State School Systems, 1973.
86
SUPPLIES AND EQUIPMENT CRITERIA
Is this a supply item or equipment? The criteria below may not fully resolve this confusion, but at least it will serve as a guide to assist readers in classifying an item as either supply or equipment.
A. Criteria for Supply Items:
A supply item is any material which satisfies one or more of the conditions listed below: 1) It is consumed in use. 2) It loses its original shape or appearance with use. 3) When damaged or some parts are lost, it is more expedient to replace the
item with a new unit rather than repair it. 4) It is inexpensive; it may have the characteristics of equipment yet due to its
small value, it is not advisable to capitalize it. 5) It loses its identity through incorporation into a different or more complex
unit or substance.
B. Criteria for Equipment Items: An equipment item is an item which satisfies all of the following conditions listed below: 1) It retains its original shape with use. 2) It is non-expendable, that is, if it is damaged or parts are lost, it is usually
more cost effective to repair the unit than replace it. 3) It is expensive and due to its value, it is more advisable to capitalize the
item. 4) It does not lose its identity through incorporation into a different or more
complex unit or substance.
87
ACCOUNT CODE
FUNCTION DEFINITIONS
ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY Sub-Category Definition
INSTRUCTION 100 Instruction includes the activities dealing directly with the teaching of pupils or the interaction between teacher and pupils. Teaching may be provided for pupils in a school classroom, in another location such as in a home or hospital, and other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. Included here are the activities of classroom aides, teacher assistants, supplies and machines that directly aid in the instructional process. Include the work of group and class sponsors and chaperones at student activities. Include activities associated with instructional field trips. (See page 7)
Basic Program 110
Instructional activities including enrichment designed primarily to prepare pupils for activities as citizens, family members, and workers, as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps. Includes Pre-kindergarten, Elementary, Middle-Junior High, and High School, as further defined below.
Added Needs 120
Instructional Classroom Activities designed for pupils added needs. Include both regular and summer programs.
Adult/ Continuing Education
130
Learning experiences designed to develop knowledge and skills to meet educational objectives of adults. Programs include activities to develop the fundamental tools of learning; develop skills and appreciation for special interest; or to enrich the aesthetic qualities of life.
88
ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY Sub-Category DefinitionSUPPORTING
SERVICES200 Supporting Services are those services which
provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction and to a lesser degree, community services. Supporting Services exist as adjuncts for the fulfillment of the objectives of instruction. (See pages 8-9)
Pupil 210
Consists of those activities that are designed to assess and improve the well being of pupils and to supplement the teaching process.
Instructional Staff 220
Consists of activities associated with assisting the instructional staff with the content and process of providing learning experiences for pupils.
General Administration
230
Consists of those activates concerned with establishing policy, operating schools and the school system, and providing the essential facilities and services for the staff and pupils. Also included are community relations (district wide activities and programs designed to improve school/community relations).
School Administration
240
Consists of those activities concerned with overall administrative responsibility for a single school
Business Services 250
Activities concerned with purchasing, paying, transporting, exchanging and maintaining goods and services for the school district.
Operations and Maintenance
260
Activities concerned with keeping the physical plant open, clean, and ready for daily use. They include operating the heating, lighting, and ventilation systems, and repairing facilities/equipment. Also included are operating building leases, property and liability insurance, janitorial and ground maintenance costs. May be used in a Capital Projects fund only to the extent allowed by law.
89
ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY Sub-Category DefinitionPupil Transportation
Services 270
Activities concerned with the conveyance of pupils to and from school, as provided by state law. It includes trips between home and school or trips to school activities. All other direct costs related to pupil transportation should be included under this function, i.e., physical exams, uniforms, school bus driver licenses, awards, bus monitors, etc. May be used in Capital Projects fund only to the extent allowed by law.
Central 280
Activities other than general administration that support each of the other instructional and supporting service programs.
Other 290
Activities of any supporting service or classification of services, general in nature, which cannot be classified in the preceding service areas.
COMMUNITY SERVICES
300 Community Services consist of those activities that are not directly related to providing education for pupils in a school system. These include services provided by the school system for the community as a whole or some segment of the community, such as community recreation programs, civic activities, public libraries, programs of custody and care of children, and community welfare activities. (See page 9)
Direction 310
Activities concerned with directing and managing community services activities, i.e., community school direction.
Recreation 320
Consists of those activities concerned with providing recreation for the community as a whole, or for some segment of the community. It includes such staff activities as organizing and supervising playgrounds, swimming pools and other recreation programs for the community.
Activities 330
Consists of those activities concerned with providing services to civic affairs organizations. This includes services to parent-teacher association meetings, other parental involvement functions, public forums, lectures, and civil defense planning.
90
ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY Sub-Category DefinitionPublic Library
340Pertains to the operation of public libraries by a school system or the provision of library services to the general public through the school library. It includes such activities as budgeting and planning the library's collection in relation to the community and informing the community of public library resources and services.
Custody and Care of Children
350
Pertains to providing programs for the custodial care of children in residential day schools or child care centers which are not part of, or directly related to, the instructional program and where the attendance of the children is not included in the attendance figures for the school system.
Welfare Activities 360
Pertains to providing for the personal needs of individuals who have been designated as needy by an appropriate governmental entity. They include food or other personal needs.
Non-Public School Pupils
370
Services to pupils attending a school established by an agency other than the state, subdivision of the state, or the federal government, which usually is supported primarily by other than public funds. They may consist of such activities as those involved in providing instructional services, attendance and social work services, health services, professional development and transportation services for non-public school pupils.
Other 390
Services provided the community that cannot be classified under the preceding areas of responsibility. An example would be Adult Employment Programs.
91
ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY Sub-Category DefinitionPayments to Other
Governmental Agencies, Facilities
Acquisition, and Prior Period Adjustments
400 Payments to other school districts or administrative units and prior period adjustments.
Payments to Other Public Schools (ISDs,
LEAs, or PSAs) Within the State of Michigan
410 Payments to other public schools within the State of Michigan - Sub-Grantee/Flow Through distributions only. All other payments for services, supplies, and materials should be reported in the appropriate function and object code 82xx.
Payments to Other Public Schools
OUTSIDE the State of Michigan
420 These are conduit-type payments to school systems outside the state for services rendered to pupils residing in the paying school district. These payments are generally for tuition and transportation where a governmental unit in one state collects money from a non-operating district and pays it to an operating district in another state. The non-operating district records such payments here.
Payments to State Schools for the Deaf
and Blind
430 Payments to State Schools for the Deaf and Blind
Payments to Other Governmental and Not-
For-Profit Entities (Do not include other
public schools which would be reported in Function 411 or 421).
These are Sub-grantee relationships, not
Vendor relationships.
440 Payments to Other Governmental Entities - Sub-grantee relationships only (non-public schools, community organizations, etc.)
Facilities Acquisition 450 Includes services for site acquisition, site improvement, architecture and engineering, building acquisition and construction, building improvements and other facilities acquisition and construction services that cannot be otherwise classified.
Prior Period Adjustments
490 Includes material transactions and adjustments to prior period revenue accounts (debit amounts).
92
ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY Sub-Category DefinitionOTHER FINANCING
USES500-600 A number of outlays of government funds are not
properly classified as expenditures, but still require budgetary or accounting control. These include debt service payments and fund modifications.
510 Debt Service - Long Term only
601-659 Fund Modifications (Other Operating Transfers Out)
711 Depreciation Expense - Non-governmental Funds only
93