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

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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