Understanding Budget Code Information Used in Monthly Reports
Expenditure Function Summary Codes - An account designation that categorizes a reason or purpose served by a particular expenditure or made possible by a particular receipt.
100000 Instruction
- 110000 Undifferentiated Curriculum: An instructional situation in which one teacher is responsible for providing instruction in two or more curricular areas to the same group of pupils. Examples include a language arts/social studies core program or a first-grade class where a teacher teaches reading, writing, arithmetic, penmanship, etc. to the same group of pupils.
- 120000 Regular Curriculum: An instructional setting in which a teacher is responsible for instructing a group of pupils in only one curricular area not required to be reported under vocational, health, special or co-curriculum functions.
- 130000 Vocational Curriculum: Agriculture education, business education, marketing, health occupations, family and consumer science, technology education, special needs.
- 140000 Physical Curriculum: Instructional activities concerned with health and safety in daily living, physical education, and recreation.
- 150000 Special Education: Instructional activities for pupils with disabilities and provided by specially qualified personnel as required by an Individual Education Program (IEP) for such pupils.
- 160000 Co-Curricular Activities: Instructional activities under the guidance and supervision of school staff designed to provide students such experiences as motivation, enjoyment and improvement of skills. Co-curricular activities supplement the regular instructional activities and include such activities as band, chorus, speech and debate, athletics.
- 170000 Other Special Needs: Culturally/Socially Disadvantaged, Gifted and Talented, Non-Special Education Homebound.
200000 Support Services
- 210000 Pupil Services: Direction of pupil services, guidance, health services, psychological services, speech pathology and audiology, occupational and physical therapy, other pupil services.
- 220000 Instructional Staff Services: Direction of improvement of instruction, curriculum development, instructional staff training, library media, special education supervision, athletics supervision and coordination, other instructional staff supervision and coordination, other instructional staff services.
- 230000 General Administration: Activities concerned with establishing and administering district policies. Included here are activities of the school board, district administrator, district-wide community relations administrators, legal counsel, auditors, state and federal relations (including activities associated with grant procurement).
- 240000 School Building Administration: Activities concerned with directing and managing the operation of a particular school. Included here are activities of the principal, assistant principals and other assistants in the general supervision of school operations, staff evaluation, duty assignment, school records, and coordination of school instructional activities.
- 250000 Business Administration: Direction of business, fiscal, operations. Included here are daily and seasonal operation activities concerned with sites, buildings, servicing (including routine "preventive maintenance" activities) of equipment and vehicles other than pupil transportation vehicles. Examples of activities included here are: custodial services, lawn and landscaping care, snow removal, incidental building repairs and painting, routine servicing of equipment and vehicles other than pupil transportation, utility costs, school security services including police activities for school functions, direction of maintenance and repairs, site repairs, building repairs, direction of pupil transportation, contracted pupil transportation, internal services - activities concerned with purchasing, warehousing, printing, and mail distribution services.
- 260000 Central Services: Activities of a district-wide nature, other than general administration, which support other instructional and supporting service programs. Included here are recruitment of personnel, data processing, information technology services and training for non-instructional staff.
- 270000 Insurance & Judgements: Insurance premiums for district liability, property, worker's compensation, unemployment compensation. Also recorded here are costs of insurance consultants and judgements.
- 280000 Debt Services: Long term capital debt, long term operational debt, and refinancing.
- 290000 Other Support Services: Other retiree payments - expenditures for post-retirement health benefits when the district is on the pay-as-you-go method for funding benefits. Also, district contributions to a post retirement trust fund in excess of the Annual Required Contribution (ARC) when the district is funding benefits using an actuarial cost method recognized by generally accepted accounting principles.
400000 Non-Program Transactions
- 410000 Transfers to Another Fund: Permanent transfer of money from one fund to another to pay obligations for the receiving fund.
- 430000 Purchased Instructional Services: General base cost tuition - open enrollment or tuition waiver, private school vouchers, charter tuitions, special education contracted instruction, excess cost tuition, and placement tuition.
- 490000 Other Non-Program Transactions: Adjustments and refunds such as uncollected tax refunded to municipalities and revenue transits.