Chart of Accounts Quick Reference

Body

Overview:

  • The chart of accounts (COA) identifies account codes used to purchase items.
  • Add overview sentence.This quick reference is not all-inclusive. Refer to 3214 Chart of Account Definition Reference for a full list of items in the Chart of Accounts.
 

Account Code Format:

XXX XXX XXX XXXX X X XXX
FUND LOCATION FUNCTION PROGRAM TYPE UNION OBJECT
 

Example: 100.001.200.0000.1.0.450

100 001 200 0000 1 0 450
General Fund PHS Special Education Instruction No Program Discretionary No Union Supplies

Fund:

Used to identify the funding source for a purchase (general fund, grants, etc.)
  • 100     General Fund (School operating Fund)
  • 387     Mat Su Health Foundation funds, $5000.00 and over.
  • 540     Capital Improvement Project Funds (CIP)

Location:

Used to identify the school / department making a purchase.

Function:

Used broadly to group classifications of financial activities or services performed.
  • 110     Regular Education Instruction
    1. Classroom Activities
    2. Teaching Supplies
  • 140     Educational activities directly involving interaction between teachers and students
    1. Textbooks
    2. Equipment directly used in the teaching process
  • 200     Special Education Instruction: Educational activities directly involving interaction between teachers and special education students
    1. Classroom supplies
    2. Textbooks
    3. Equipment directly used in the teaching process
  • 320     Guidance Counseling: Guidance services include activities designed to help students assess and understand their abilities, aptitudes, interests, environmental factors and educational needs; assist students in increasing their understanding of educational and career opportunities; and aid students in the formulation of realistic goals.
    1. Guidance services
    2. Supplies
  • 330     Health Services: Activities which pertain to physical and mental health student services which are not direct instruction or classified under a special education function.
    1. Nursing Services
    2. Assessment costs when related to health services
  • 352     Library Services: Activities of organizing and maintaining libraries
    1. Supplies
    2. Travel when related to library services and purchase of library materials
    3. Library books (not textbooks)
  • 351     In-Service: In-service includes activities that contribute to the professional growth and competence of members of the instructional staff.
    1. Staff Development
    2. Professional Development Meetings / Instructional Sessions
    3. Membership in Staff Development networks
  • 400     School Administration: Activities of overall management, direction and leadership of a school.
    1. Principal Supplies
    2. Principal Travel
    3. Principal membership dues and fees
  • 450      School Administration Support Services: Activities that support School Administration function 400 in the overall management of a school.
    1. Front office supplies
    2. Admin Secretary travel
    3. Clerk supplies
    4. Lounge supplies
    5. Front office supplies
  • 600     Operation & Maintenance of a Plant: Activities of keeping buildings open and ready for use, equipment in an effective state of repair and grounds keeping.
    1. Snow shovel for school
    2. Discretionary utility expenses (includes postage)
    3. Snow plowing services
    4. Fire alarm call out
  • 700     Student Activities: Used in the School Operating Fund and Student Activity Fund for activities that are non-instructional school sponsored and sanctioned student activities (clubs, interscholastic activities, etc.).
    1. Extra-curricular student travel
    2. Extra-curricular ice time
  • 761     Student Transportation – School Activities
    1. Field trips

Program:

A plan of activities and procedures designed to accomplish predetermined objectives. Program codes are assigned at the discretion of the School District. See the Chart of Accounts Definition Reference sheet for Program-specific definitions.
  • 0000     No Program

Type:

Used to identify Discretionary and Non-Discretionary purchases.
  • 1     Discretionary
  • 2     Non-Discretionary

Union:

Used to identify an employee’s bargaining group in Payroll.
  • 0     No Union

Object:

Used to identify the type of item being purchased.
  • 410  Professional & Technical Services: Expenditures for services which can only be performed by persons or firms with specialized skills and knowledge. Also included are non-employee personnel who provide training/in-service training for instructional staff.
    • Consultants
    • Engineers
    • Personnel who provide direct instruction for students
    • Conference Fees (in person or virtual)
  • 411 Instructional Services: Related to Student expenditures. Expenditures for non-employee services performed by qualified persons direct instruction for students.
    • Conference Fees for students (in person or virtual)
    • Student Instructional Services (non employee)
  • 420  Staff Travel: Expenditures for transportation, meals, hotel, and other expenses associated with travelling on business
    • Staff travel
    • Staff parking while traveling
    • Stall meals / per diem
    • Mileage rate while on business travel
  • 421  Staff Transportation: Expenditures for employee airfare, mileage allowances, car rental, aircraft charters, train fares, bus fares, and ferry fares.
    • Staff mileage
    • Conference fees that are not staff travel
  • 425  Student Travel: Expenditures for transportation and related costs of classroom related and extra-curricular travel for students and chaperones.
    • Bus transportation for classroom or extra-curricular travel
    • Staff travel is chaperoning student travel
  • 416  Student Transportation: Expenditures for student airfare, mileage allowances, car rental, aircraft charters, train fares and bus fares.
    • Airfare (not related to classroom or extra-curricular travel)
  • 433  Communications: Expenditures to third parties for services such as telephone and internet and as well as postage machine rentals and postage.
    • Postage
  • 440  Other Purchased Services: Expenditures for purchased services which include building, equipment, or land rentals, repair & maintenance services, advertising & printing
    • Custom printing
    • Food service catering
  • 450  Supplies, Materials, & Media
    • Supplies
    • Materials
    • Magazine subscriptions
    • Small shop tools
    • Parts
    • Software
  • 457  Small Tools & Equipment - $500 or More: Expenditures for articles not readily classified as supplies but as minor equipment; a single, stand-alone item.
    • Shop tools ($500 to $4,999)
    • Classroom tools ($500 to $4,999)li
    • Athletic equipment ($500 to $4,999)
  • 471  Textbooks: Expenditures for prescribed books purchased for students or groups of students and resold or furnished free to them.
    • Classroom textbooks
    • Textbook repairs
  • 475  Technology Supplies: Expenditures for supplies used in conjunction w/ technology related hardware.
    • Online Subscriptions
    • Software Licenses
    • CDs, flash Drives
    • Printers, cables, Mouse, keyboards
  • 490  Other Expenses: Expenditures for goods and services that cannot be accounted for elsewhere
    • Dues and fees
    • District facility use fees
    • memberships

Details

Details

Article ID: 52894
Created
Thu 4/26/18 8:07 PM
Modified
Wed 3/27/24 11:32 AM

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