online version

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.

ii

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

iii

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

3

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.

4

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)

5

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

6

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


8

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


9

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


10

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

11

New Object Additions

Object 3450 Copyright Fees and Software License/Agreements Object 4140 Software Maintenance Agreements

OBJECT CODES


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


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

14


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)

15


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

16


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)

17


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

18


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

19


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

20


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


8500 - Sub-Grantee Disbursements8510 - Sub-Grantee Disbursements

8900 - Other Transactions8910 - Other Transactions

9900 - Internal Reporting Only (Indirect Cost)9990 - Indirect Cost Recovery

21

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.


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

23


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

24



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



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



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



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



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



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



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



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


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



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 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 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 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



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



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



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



MAINTENANCE 438

MARKETING/MERCHANDISE 454

MATHEMATICS 442

MATHEMATICS INITIATIVE 445

MECHANICS 446

MENTOR PROGRAM 450

MIDDLE SCHOOL CLUBS & ACTIVITIES/REC & ED 456


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


PER CAPITA ADJUSTMENT 534

PHILOSOPHY 54244



PHOTOGRAPHY 546


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



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


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



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



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



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



MATHEMATICS INITIATIVE 445

MECHANICS 446

MENTOR PROGRAM 450

MARKETING/MERCHANDISE 454


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


PER CAPITA ADJUSTMENT 534

PHILOSOPHY 542

PHOTOGRAPHY 54651




PHYSICS 566

PLANETARIUM 570

PLAYGROUNDS 572

PREMIUM PAY 574

READING IMPROVEMENT/LANGUAGE ARTS 594

READING (6TH) 598


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



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 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 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 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 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 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 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 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 Name Code

ROBOTICS CLUB 3770

ROWING (COED CREW) 6435

ROWING (COED SPRING) 6436

SAFETY PATROL 7930

SAFETY TOWN 7970

SALES 5785

SALSA CLUB 3780


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 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 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 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 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


SKYLINE HIGH SCHOOL TRANSITION 0610

ATHLETIC SUBSIDY 0660

AUDITORIUM 0670

BOARD STIPEND 0695

TEACHER/PRINCIPAL TRAINING/RECRUITING 0766

70


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 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 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 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 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 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 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 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 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 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 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 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


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


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


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


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


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

online version

Documents

dimension account codes

understanding of account

object codes

location codes

programsubject codes

activity codes

responsibility codes

allowable function codes