chart of accounts - fayette county public … and temporary district employees, ... – services...
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Page 1 of 13
Updated: January 11, 2016
CHART OF ACCOUNTS OBJECT CODES (EXPENDITURES)
OBJECT SEGMENT ELEMENTS FOR EXPENDITURES
01XX object
code
not
used
SALARIES/PERSONNEL SERVICES – Gross salaries paid to
permanent and temporary district employees, including those substituting
for permanent employees. No purchase orders allowed for object
codes 0110-0190.
0110 Certified Permanent (contract) – teachers, program
coordinator, principal, guidance counselor, and other
certified staff.
0111 Extended Day (contract)
0112 Extra Duty (contract)
0113 Other Certified (not part of contract) (i.e., ESS,
stipends)
0114 National Teacher Certification
0120 Certified Substitute
0130 Classified Salaried/Regular Hours – secretary,
bookkeeper, custodian, instructional assistant, other
classified staff.
0131 Other Classified Pay
0140 Classified Overtime Hours (including overscheduled
hours)
0150 Classified Substitute
0160 Licensed
0170 Paraprofessional
0190 Board per Diem – Board Members Only
02XX
object
code
not
used
EMPLOYEE BENEFITS – Amounts paid by the District on behalf of
employees. These amounts are fringe benefits, not included in the gross
salary. Charges are distributed to functions in accordance with the salary
budget. No purchase orders allowed for object codes 0211-0299.
object
code
not
used
021X Group Insurance – Employer’s share of any insurance
plan.
0211 Life Insurance
0212 Health Insurance
0213 Liability Insurance
Page 2 of 13
0214 Dental Insurance
0215 Disability Insurance
0216 KY Ret Sys (KRS) Health Insurance
0219 Other Group Insurance (i.e. cancer
insurance)
object
code
not
used
022X Employer Social Security – Employer’s share of social
security.
0221 Employer FICA Contribution (Social Security)
0222 Employer Medicare Contribution
object
code
not
used
023X Employer Retirement Contributions – Employer’s share
of retirement plan contributions, including amounts paid
for employees assigned to federal programs.
0231 Kentucky Teachers Retirement Systems
(KTRS)
0232 County Employees Retirement Systems
(CERS)
0233 Other Employee Retirement
0240 Tuition Reimbursement
object
code
not
used
025X Unemployment Insurance
0251 State Unemployment Insurance
0253 KSBA Unemployment Insurance
0260 Workers’ Compensation Insurance
0270 Other Healthcare Benefits & COBRA
0280 On-Behalf Payments
object
code
not
used
029X Other Employee Benefits
0291 Sick Leave Payments
0292 Retirement Plan Incentive Payments
0293 Meal Reimbursements Taxable Portion
0294 Federally Funded Health Care Benefits
0295 Federally Funded Life Insurance Benefits
Page 3 of 13
0296 Federally Funded State Administration Fee
0297 Federally Funded Flexible Spending Benefits
0298 Other Employer Paid Benefits
0299 Other Employee Benefits (such as employee
loans for travel advance)
03XX
object
code
not
used
PURCHASED PROFESSIONAL and TECHNICAL SERVICES
– Services which by the nature can be performed only by persons or firms
with specialized skills and knowledge. Included are the services of
architects, engineers, dentists, consultants, etc.
object
code
not
used
031X Official/Administrative – Services in support of the
various policy-making and managerial activities of the
district.
0311 Tax Collection Fees
0312 KSBA Policy Services
0319 Other Administrative Services
object
code
not
used
032X Professional Educational (educational services from
external vendor) Services supporting the instructional
programs
0321 Workshop Consultant – includes instructional
and curriculum services such as curriculum
assessment, curriculum development
0322 Education Consultant – includes visiting
artists, contracted musicians
object
code
not
used
033X Professional Training and Development – Services
that support professional and technical employee
development.
0335 Professional Consultant – external vendor
services for employee development such as
PD classes, trainings and workshops.
0338 Registration Fees – Expenditures for
registration fees for workshops/conferences,
etc. for employee development (NOTE:
student activity dues, registration and
other fees are coded under 0673)
0339 Other Professional Training and
Development Services Use only if 0335
doesn’t apply.
object
code
not
used
034X Other Professional Services (non-educational
services from external vendors) – includes auditing,
architects, legal, medical, audiologists, OT/PT services,
financial, drug testing, paying agents, etc.,
Page 4 of 13
0341 Drug Testing
0342 Auditing Services
0343 Legal Services
0344 Financial Services (includes Bank Charges)
0345 Medical Services – nursing services,
psychological testing services, physical
exams, hearing and eye exams
0346 Architectural & Engineering Services
0347 Security Service
0349 Other Professional Services – non-
educational services not otherwise classified
in the 034X object code series
object
code
not
used
035X Technical Services
0351 Data processing and Coding Services
0352 Other Technical Services – such as systems
analysts, services from Temporary
Employment Agencies (temp employees for
use in inventory control, building moves,
packaging of assessment materials, etc.)
04XX
object
code
not
used
PURCHASED PROPERTY SERVICES
object
code
not
used
041X Utilities (Gas and electric coded under 0621-0629)
0411 Water/Sewage
0413 Sewage
0419 Other Utilities
object
code
not
used
042X Cleaning
0421 Sanitation Services
0422 Snow Removal
0423 Contracted Custodial Services
0424 Contracted Grounds Services
Page 5 of 13
0425 Pest Control Services
0426 Laundry/Dry Cleaning Services
0429 Other Cleaning Services
object
code
not
used
043X Repairs and Maintenance Services
0431 Non-Technology Related Repairs and
Maintenance
0432 Technology Repairs and Maintenance
0433 Equipment/Machinery/Furniture & Fixtures
Repairs and Maintenance
0434 Building Repairs and Maintenance
0435 Vehicles Repairs and Maintenance
0436 Electronics Repairs and Maintenance
0437 Plumbing Repairs and Maintenance
0438 Roof Repairs and Maintenance
0439 Other Repairs and Maintenance
object
code
not
used
044X Rentals
0441 Land or Buildings Rental
0442 Equipment & Vehicles Rental
0443 Rentals of Computers & Related Equipment
0444 Copier Rental
0445 Portable Classroom Rental
0446 Storage Container Rental
0447 Machinery Rental
0449 Other Rentals
0450 Construction Services – Contract services for
constructing, renovating and remodeling, including costs
of improvements to land.
0452 Construction - Masonry
0453 Construction – Carpentry
0455 Construction – Mechanical
0456 Construction – Electrical
Page 6 of 13
0457 Construction – Plumbing
0459 Construction – Other
0490 Other Purchased Property Services
0491 Asphalt Resurfacing/Stripping
0492 Asbestos Removal
0498 Fencing Repairs/Maintenance Services
05XX object
code
not
used
OTHER PURCHASED SERVICES
object
code
not
used
051X Student Transportation – Contract charges for
transporting students to and from school and school-
related activities.
0511 Transportation purchased from another Ky.
School District
0512 Student Transportation purchased from out-
of- state school district
0513 Bus Tokens – Public Conveyance for
transporting students to and from school and
school-related activities, i.e. LexTran tokens,
taxi fare
0514 Contract Bus Services – chartered buses (i.e.
Miller, Wombles, etc.) for student
transportation to and from school or school-
related activities
0515 Contracted Bus Maintenance Services
0519 Student Transportation Purchased From
Other Sources NOT USED
object
code
not
used
052X Insurance Services (excludes all employee benefits
insurance)
0521 Pupil Transportation Insurance (school
buses)
0522 Property Insurance
0523 Fidelity Insurance
0524 Fleet Insurance (i.e. vans, trucks, law
enforcement vehicles etc.,)
0525 General Liability Insurance
0526 Legal Liability Insurance
Page 7 of 13
0527 Student Liability Insurance
0529 Other Insurance
object
code
not
used
053X Communications Services
0531 Postage
0532 Telephone
0533 On-Line Network
0534 Cell Phone Services
0535 Pagers
0536 Radio Services
0537 Cable TV
0538 Shipping/Delivery/Freight Services – includes
couriers and express delivery services (i.e.
FedEx, UPS, etc.)
0539 Other Communications
object
code
not
used
054X Advertising Services
0541 Radio and Television Advertising
0542 Newspaper Advertising
0549 Other Advertising
object
code
not
used
055X Printing and Binding Services
0552 Posters
0553 Publications
0559 Other Printing – items printed by FCPS Print
Dept or other professional printing company.
object
code
not
used
056X Tuition
0561 Tuition – Kentucky LEA
0562 Tuition – Out of State LEA
0563 Tuition – Private School
Page 8 of 13
0564 Tuition – Kentucky Intermediate Agency
0565 Tuition – Other Intermediate Agency
0569 Tuition – Other
0570 Food Service Management – For Food Service
Operations NOT USED
0580 Travel – mileage reimbursement for regular travel.
0581 Travel – Mileage
0583 Food Service - Hauling of Commodities
0585 Travel – Meals - Grants Only
0586 Travel – Hotel - Grants Only
0589 Other Travel (Board approved) -
Expenditures for transportation, meals, hotel
and other expenses associated with staff
travel for the school district. Per diem
payments, in lieu of reimbursements for
room and board, are also charged here.
object
code
not
used
059X Inter-Education, Intra-Agency Purchased Services –
excludes tuition and transportation fees.
0591 Services Purchased from Another District or
Educational Agency within the State
0592 Services Purchased from Another District of
Educational Agency outside the State
06XX
object
code not
used
SUPPLIES
0610 General Supplies – any item considered consumable or
disposable, such as office supplies, pre-printed forms,
art/craft supplies, cleaning supplies, etc. (NOTE:
Supplementary books, study guides and curriculum
materials used in the classroom MUST be charged to
object code 0643.)
0616 Food Non-Instructional – purchased for
consumption by people attending workshops,
meetings, events, PDs, ESS programs, etc.
0617 Food Instructional – food purchased for use
as a classroom teaching supply such as flour,
uncooked meats, seasonings, etc. i.e.
consumer life science class.
object 062X Energy
Page 9 of 13
code
not
used
0621 Natural Gas
0622 Electricity
0623 Bottled Gas
0624 Fuel Oil
0625 Coal
0626 Gasoline (data required for Federal
reporting)
0627 Diesel Fuel (data required for Federal
reporting)
0629 Alternative Fuels
0630 Food – Expenditures for food used in the school food
service program. FOOD SERVICE USEAGE ONLY
0631 Catering FOOD SERVICE USEAGE ONLY
0635 Milk FOOD SERVICE USEAGE ONLY
0636 In-Service FOOD SERVICE USEAGE ONLY
0637 Vending (Food Service) FOOD SERVICE
USEAGE ONLY
object
code
not
used
064X Books and Periodicals
0641 Library Books
0642 Periodicals and Newspapers – subscriptions
for magazines, newspapers, etc.
0643 Supplementary Books, Study Guides &
Curriculum
0644 Textbooks and Other Instructional Materials
(data required for state reporting)
0645 Audiovisual Materials – non-paper
educational or promotional items such as
instructional CD-ROMs and DVDs
0646 Tests (data required for state reporting)
0647 Reference Materials – such as dictionaries,
handbooks, atlas, etc.
0649 Binding & Repairs
0650 Supplies – Technology Related – supplies typically used
in conjunction with technology-related hardware or
Page 10 of 13
software such as flash or jump drives, mounting brackets,
parallel cables, monitor stands. Includes software if
under $5,000 per unit. (Software $5,000 or over per
unit is coded to 0735)
object
code
not
used
066X Transportation Maintenance and Repairs
0661 Lubricants
0662 Tires & Tubes
0663 Repair Parts
0669 Other Transportation Maintenance & Repair
object
code
not
used
067X Student Activities
0671 Merchandise for Resale
0672 Personal Services
0673 Fees and Registrations (students only) – such
as academic competition entry fees, field trip
venue fees, club dues, class materials fees
0674 Awards (students only)
0675 Organization Supplies
0676 Scholarships
0679 Other Student Activities (NOT USED)
0680 Welfare Spending (i.e. groceries, utilities, clothing, etc.)
object
code
not
used
069X Other Supplies and Materials – Expenditures for items
not otherwise described in the 0600 series. This includes
furniture, desks, tables, filing cabinets, if under $5000 per
unit.
0692 Health Supplies (under $5,000 per unit)
0693 Flooring Supplies (under $5,000 per unit)
0694 Equipment Supplies - (assets under threshold
for capitalization) Expenditures for non-
consumable items under $5000 per unit.
(Includes digital cameras, PDAs/Palm
Pilots, DVD players, stand-alone
projectors, printers, etc. if under $5000
per unit.) (NOTE: if items are purchased as
part of a computer bundle (i.e. printers,
monitors, etc.) then code 0734 would be
used.) Items coded to 0694 do not have to
be tagged by the warehouse.
Page 11 of 13
0695 Furniture & Fixtures Supplies (under $5,000
per unit)
0697 Other Supplies and Materials (under $5,000
per unit)
0698 Lawn & Landscaping Supplies (under $5,000
per unit)
0699 Reimbursements – Transportation Field Trips,
Etc.
07XX object
code
not
used
PROPERTY
0710 Land and Improvements
0720 Buildings
object
code
not
used
073X Equipment – All items coded under Equipment object
codes must be tagged by the Warehouse.
0731 Machinery (if cost is $5,000 or more per unit)
0732 Vehicles (such as vans, buses and mobile
units)
0733 Furniture and Fixtures – $5,000 and over per
unit.
0734 Technology-Related Hardware– includes
computers, servers, SmartBoards, computer-
dependent projectors, network equipment,
any computer-related hardware regardless of
cost and wiring/installation costs. (If
computer system is purchased as a bundle,
monitors and other peripherals/devices can
be coded here.)
0735 Technology Software (if cost is $5,000 or
more per unit)
0739 Other Equipment – includes administrative
equipment (if cost is $5,000 or more per
unit)
0740 Depreciation
0750 Intangible Assets
0760 Infrastructure
Page 12 of 13
08XX
object
code
not
used
DEBT SERVICE AND MISCELLANEOUS
0810 Dues and Fees – Expenditures for membership in
professional or other organizations. (NOTE: student activity
dues and other fees are coded under 0673)
0811 Permits
0820 Judgments Against the School District
object
code
not
used
083X Debt Related Expenditures/Expenses
0831 Redemption of Principal
0832 Interest
0833 Amortization of Bond Issuance & Other Debt-
Related Cost
0834 Amortization of Premium & Discount On
Issuance of Bonds
0838 KISTA Prinicpal
0839 KISTA Interest
0840 Contingency (budgeting account only) – funds must be
transferred to the appropriate object code once a decision has
been made regarding use of funds. No purchase orders
allowed. Not to be used in the final AFR submission.
object
code
not
used
089X Miscellaneous Expenditures
0891 Diplomas & Graduation Expense
0893 Uniforms – such as standardized clothing
conforming with school uniform dress code
0894 Instructional Field Trips – includes FCPS bus
cost for field trips such as Safety City,
Planetarium, Lex Philharmonic, etc.
0895 Other Student Travel – costs of district-
provided transportation to and from school or
school-related activities (except field trips)
such as athletic buses, clothing center trips,
etc.
0896 Student Wages
0898 Extracurricular Field Trips (non-instructional)
Page 13 of 13
– includes FCPS bus cost for non-
instructional field trips such as Kings Island.
0899 Other Miscellaneous Expenditures
09XX object
code
not
used
Other Items
0910 Fund Transfers Out
0913 Indirect Cost FOR FED GRANT USE ONLY
0914 For Debt Service
0915 Reimbursable Fund Transfers
0920 Payments to Escrow Agents for Defeasance of Debt
0925 Discount on Issuance of Bonds – For
Selling Bonds
0930 Net Decreases in the Fair Value of Investments
0931 Realized Losses on Investment
0932 Unrealized Losses on Investments
0940 Loss of Sale on Capital Assets
0950 Special Items
0960 Extraordinary Items
0990 Other Uses of Funds
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