Chart of Accounts
Each fund utilizes the same classification system for both revenue and expenditures.
REVENUES
|
CLASSIFICATION |
OBJECT |
DESCRIPTION |
|
Local Revenues |
1000 |
Property taxes, tuition, interest earnings on investments, fees and donations. |
|
Flow Thru Revenues |
2000 |
Payments received through other agencies |
|
State Revenues |
3000 |
General state aid and categorical aid |
|
Federal Revenues |
4000 |
Categorical aid |
|
Other |
7000 |
Transfers from other funds |
EXPENDITURES
|
CLASSIFICATION |
OBJECT |
DESCRIPTION |
|
Salaries |
100 |
All employee salaries |
|
Benefits |
200 |
Medical, dental, disability, life insurance, retirement fund payments, tuition reimbursement,etc. |
|
Purchase Services |
300 |
Consultants, audit and legal services, athletic officials, repair and maintenance, rentals, security, travel, postage, advertising, insurance |
|
Supplies |
400 |
Textbooks, paper, library books, periodicals, classroom supplies |
|
Capital Outlay |
500 |
Items over $500 for single cost; computers, copier purchase, LCD projectors |
|
Other |
600 |
Membership fees |
|
Transfers |
700 |
Transfers to other funds |
|
Tuition |
800 |
Vocational and Special Education tuition |