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Revenue From Local Sources Local Real & Personal Property Taxes 5711 R Taxes, Current Year Levy 5711 R Taxes, Delinquent Current Year Levy 5712 R Delinquent Taxes, Prior Years 5716 R Penalties, Interest, Bank Franchise Taxes & Other Misc.
Tuition & Fees 5737 Adult Education 5738 Summer School 5739 R Tuition and Fees
Other Revenues from Local Sources 5741 R Earnings from Permanent Funds & Endowments 5742 R Earnings from Temporary Deposits & Investments 5743 R Rent from School Facilities 5744 R Gifts & Bequests 5745 R Insurance Recovery 5746 R Tax Increment Fund 5749 R Other Revenue from Local Sources 5749.56 Laundry
Co-Curricular or Enterprising Service 5751 R Food Service Activity 5752 R Athletic Activities (Stadium) 5752 Miscellaneous 5752.336 Football Receipts 5752.001 Taxable Sales (Football) 5752.450 Parking 5752.337 Baseball Receipts 5752.338 Tennis Receipts 5752.339 Volleyball Receipts 5752.340 Track Receipts 5752.341 Basketball Receipts 5752.344 Swim Meet 5752.345 Concessions 5753 R Students Activity 5755 R Enterprising Services Revenue (Vending Machines & School Stores) 5757 Special Events & Test Kitchen 5759 R Other Co-Curricular or Enterprising Services
Revenue from Intermediate Sources 5769 R Miscellaneous Revenues - Intermediate Sources
Revenue from State Sources Per Capita & Foundation Revenues 5811 R Per Capita Apportionment 5812 R Foundation School Program Act Entitlements 5819 R Other Foundation School Program Act
State Program Revenues Distributed by Texas Education Agency 5829 Vocational Contract 5829 Summer School LEP Program 5829 R State Program Revenues-TEA 5829 R Miscellaneous Revenue
Revenue from Other Texas Gov’t Agencies 5831 R Teacher Retirement/TRS Care - On Behalf Payments 5832 R TRS Payment Supplemental Compensation 5836 Community Oriented Primary Care – TX Dept. of Health Grant 5839 State Revenue from State of Texas Government Agencies (Other than TEA)
Federal Revenue Distributed Through Government Entities Other Than State or Federal Agencies
5919.322 ROTC 5919 R Tech Prep 5921 R National School Breakfast Program 5922 R National School Lunch Program 5923 R USDA Donated Commodities 5927 After School Snack Program 5929 R Safe & Drug-Free School Title I-Part A Improving Basic Programs Title I-Part B Even Start Family Literacy IDEA-B Formula IDEA-B Preschool Title VI-Innovative Education Program Vocational Education-Basic Grant Title II-Part B Eisenhower Professional Development Title VII-Emergency Immigrant Ed. Retention Reduction Grant Technology Communication Grant Library Supplement 5931 R School Health & Related Services (SHARS) 5932 R Medicaid Administrative Claiming Program (MAC) 5939 Summer Lunch Program
Object Field in Account Code Expenditures Payroll Costs 6112 R Substitute Teachers and Other Professionals 6116 Professional Temporary 6117 Career Ladder Supplement 6118 Extra Duty Pay 6119 R Teacher & Other Professional Personnel (Exempt under FLSA) 6121 R Extra Duty Pay/Overtime Pay 6122 R Substitute Support Personnel (Effective 08-09 school year) 6125 Substitute for Clerical Workers (Do not use for 08-09) 6126 Part Time & Temporary Salary Costs 6129 R Clerical & Ancillary Workers (Non-exempt under FLSA) 6131 R Contract Buy Outs 6132 R TRS Supplement Compensation 6139 R Employee Allowances 6141 R Medicare Costs 6142 R Group Health & Life Insurance 6143 R Worker’s Compensation 6144 R TRS Care-On-Behalf Payments 6145 R Unemployment Compensation 6146 R Teacher Retirement/TRS Care 6148.049 Sick Leave Pay 6148.048 Vacation Leave Pay
Professional and Contracted Services 6211 R Legal Services 6212 R Audit Services 6213 R Tax Appraisal & Collection 6216 Co-Curricular & Pupil Appraisal Services 6217 Data Processing Services 6218 Consultants & Architects 6219 R Professional Services 6221 R Staff Tuition & Related Fees-Higher Education 6222 R Student Tuition-Public Schools 6223 R Student Tuition-Other than To Public Schools 6229 R Tuition & Transfer Payments 6235 Region IV Media 6236 Region IV Data Processing 6239 R Other Education Service Center Services 6244 Furniture, Computers & Equipment (Audio-Visual) 6245 Vehicles 6246 Buildings 6247 Grounds 6249 R Other Repairs 6255 Water, Wastewater Treatments & Sanitation 6256 Telephone, Facsimile & Telecommunication 6257 Electricity 6258 Gas & Other Heating & Cooling Fuels 6259 R Other Utilities 6265 Operating Leases for Furniture, Computers & Other Telecommunication Equipment 6266 Data Processing Equipment Rental 6267 Vehicle Rental 6268 Building & Land Rental 6269 R Rental-Other 6291 R Consulting Services 6299 R Miscellaneous Contracted Services
Supplies and Materials 6311 R Gasoline & Other Fuels for Vehicles 6315 Furniture 6316 Janitor 6317 Buildings 6318 Grounds 6319 R Other 6321 R Textbooks 6325 Software & CD Rom 6328 Library Books and Media 6329 R Other Reading Materials - Magazines, Periodicals, and Books 6339 R Testing Materials 6341 R Food 6342 R Non-Food 6344 R USDA Donated Commodities 6349 R Miscellaneous Food Service Supplies 6396 Office Max Supplies 6397 Postage Expenses 6398 R Non-Capital Outlay Supplies Required 6399 R General & Other Supplies
Other Operating Costs 6411 R Employee Travel & Subsistence (Do not include Membership Dues) 6412 R Student Travel & Subsistence 6413 R Stipends-Non Employees 6419 R Travel & Subsistence-Non Employees 6425 Property Insurance 6426 Liability Insurance 6427 Bonding Expenses 6428 Other Insurance 6439 R Election Costs 6494 R Reclassified Transportation Expenses 6495 R Membership Dues (Clubs, Organizations, TASA, TASP, Lions, etc) 6497 Fees (Do not include Membership Dues) 6498 Awards 6499 R Miscellaneous Operating Expenses
Debt Services 6511 R Bond Principal 6512 R Lease-Purchase Principal 6513 R Long-Term Debt Principal 6521 R Interest on Bonds 6522 R Interest on Lease-Purchases 6523 R Interest on Debt 6599 R Other Debt Service Fees
Capital Outlay - Land, Buildings & Equipment 6619 R Land Purchases, Improvement & Fees 6624 Building Improvements - Telephone Lines 6625 Architecture Fee 6629 R Building Purchase, Construction or Improvements 6631 R Vehicles 6636 Technology Equipment (Bond Fund Only) 6637 Furniture 6638 Technology-Related Equipment (Non Bond Fund) 6639 R Other 6659 R Leases-Purchase of Furniture & Equipment 6669 R Library Books (Bond Fund Only)
Other Resources/Uses/Non-Operating Revenues Expenses/Residual Equity Transfer In/Out
7911 R Sale of Bonds 7912 R Sale of Real & Personal Property 7913 R Lease-Purchase Proceeds 7914 R Loan Proceeds (Non-Current) 7915 R Operating Transfers In 7916 R Premium or Discount or Issuance of Bonds 7917 R Prepaid Interest 7918 R Special Items 7919 Extraordinary Items 7989 R Other Non-Operating Revenues 8911 R Operating Transfers Out 8949 R Miscellaneous Other Uses
Payroll Costs The gross salary or wages and benefit costs of employee services.
Teachers & Other Profession Personnel 6112 R Salaries or Wages for Substitute Teachers and Other Professionals This code is used to classify the gross salary and wage expenditures/expenses for substitute teachers and will primarily be used with Function 11 (Instruction). Other professionals should be coded to the function code used in their payroll record. 6116 Professional Temporary Gross salary expenditures for all professional temporary employees. Professional subs should be coded to 6112. 6117 Career Ladder Supplement Gross amounts of supplements paid to teachers on Level 2 and above of the Career Ladder. 6118 Extra Duty Pay Payments for personnel services in excess of the normal work period or amounts above PISD’s standard pay for additional Certification requirements or additional responsibilities. Examples are UIL Sponsorship, academic competition and TAAS tutor. 6119 R Teachers and Other Professional Personnel The gross salary expenditures and accruals for contract and other professional personnel. Exempt under FLSA. Support Personnel 6121 R Extra Duty Pay/Overtime Pay Payments to support personnel for performing duties beyond the normal working day or for amounts above the district’s standard pay. 6122 R Substitutes for Support Personnel 6126 Part Time & Temporary Salary Costs Gross salary expenditures for personnel who are employed on a part time or temporary basis. 6129 R Clerical and Ancillary Workers The gross salary expenditures and accruals for secretaries, clerks, teacher aides and hourly employees who are employed on a full time basis. Non-exempt under FLSA. Other Payroll Payments 6131 R Contract Buy Outs Identifies expenses for employee contract buy outs. Such expenditures may include direct payments benefits extended as part of a contract buyout agreement. These payments are subject to Federal Withholding and Medicare if applicable. These payments are not subject to TRS. 6139 R Employee Allowances Allowance to employees to compensate for expenses incurred which do not require a detailed accounting record such as an expense report. Employee Benefits 6141 R Medicare Costs Employer cost of matching percentage of “new employees” salary deduction for participation in Medicare. New employees are those hired subsequent to 3/31/86. 6142 R Group Health and Life Insurance Employer costs incurred to provide personnel with health and life insurance benefits. 6143 R Worker’s Compensation 6144 R TRS Care-On Behalf Payments Code used to record revenues from “On-Behalf” payments of matching teacher retirement paid for active members of the school district. 6145 R Unemployment Compensation Expenditures made to provide employees with unemployment compensation. 6146 R Teacher Retirement/TRS Care 6148.049 Sick Leave Pay Amounts paid to employees for accumulated sick leave that extends beyond the termination date of employment. 6148.048 Vacation Leave Pay Amounts paid to employees for accumulated vacation leave that extends beyond the termination date of employment.
Professional and Contracted Services The major account classification is used to record expenditures/expenses for services rendered to the school district by firms, individuals and other organizations.
6211 R Legal Services 6212 R Audit Services 6213 R Tax Appraisal and Collection Tax appraisal and collection fees. Also used for payments made to County Education Districts for pro-rata share of administrative fees. 6216 Co-Curricular and Pupil Appraisal Services Fees and expenses paid to outside specialists engaged in special education or other types of pupil appraisal and fees and expenses paid to persons serving in non-employee capacities as game officials. 6217 Data Processing Service Fees and expenses for administrative data processing and instructional computing services other than the District’s Data Processing Department. 6219 R Professional Services This code is used to classify expenditures/expenses for professional services rendered by personnel who are not on the payroll of the school district. Government Code 2254.002 defines professional services to be the following:
Architecture
Optometry These professionals are required to be licensed or registered with the state. Professional services are delivered by an independent contractor (individual, entity or firm) that offers its services to the public. Such services are paid on a fee basis for specialized services that are usually considered to be temporary or short-term in nature, normally in areas that supplement the expertise of the school district. This includes all related expenditures/expenses covered by a professional services contract, if the contracted service is not detailed in object codes 6211 through 6214. Tuition Services 6221 R Staff Tuition and Related Fees-Higher Education Expenditures for Special Educational Services rendered by institutions of higher learning for benefit of the district’s personnel. Includes transportation. 6222 R Student Tuition-Public Schools Expenditures for tuition if the district is under contract to provide instructional services to students. This includes payment made to the district where one school district transfers entire grades of students to another school district. 6223 R Students Tuition-Other than to Public School Expenditures for tuition if a school district is under contract with an institution of higher learning or with non-public schools to provide instructional services to students. This includes payments made to Juvenile Justice Alternative Education Programs. 6229 R Other Tuition and Transfer Payments Expenditures and other tuition and payments not listed above.
Regional Education Service Center 6235 Media Expenditures made for media services rendered by the Region IV ESC. 6236 Data Processing Expenditures for all electronic data processing services provided by the Region IV ESC. 6239 R Other ESC Services Expenditures for other miscellaneous services rendered by the Region IV ESC.
Contracted & Repair Services 6244 Repair of Furniture, Computers & Equip. This includes Audio-Visual Equipment Expenditures for the normal upkeep of furniture, equipment and computers - including telecommunications equipment. 6245 Vehicles Expenditures for the normal upkeep of vehicles, including school buses. 6246 Buildings 6247 Grounds 6249 R Other Repairs Expenditures for normal upkeep or items not mentioned above.
Utilities 6255 Water, Wastewater Treatment & Sanitation 6256 Telephone, Facsimile & Telecommunication 6257 Electricity 6258 Gas & Other Heating & Cooling Fuels 6259 R Other Utilities Expenditures for all utilities that are not mentioned above.
Rentals 6265 Operating Leases for Furniture, Computers & Other Telecommunication Equipment 6266 Data Processing Equipment Rental 6267 Vehicle Rental 6268 Building & Land Rental 6269 R Rental-Other Contract Services
6291
R
Consulting Services 6299 R Miscellaneous Contracted Services
Supplies and Materials All expenditures for supplies and materials furnished by the District.
Supplies & Materials for Maintenance/Operations Depts. 6311 R Gasoline & Other Fuels for Vehicles (Including Buses) Expenditures necessary for operating and maintaining District Vehicles. 6315 Furniture Expenditures for supplies and materials necessary for maintenance of furniture. 6316 Janitor Expenditures for all types of janitorial supplies used to maintain and operate physical facilities. 6317 Buildings Supplies and materials necessary for the maintenance and operations of buildings. 6318 Grounds Supplies and materials necessary for the maintenance and operations of the grounds. 6319 R Other All other supplies and materials necessary for maintenance and operations which are not listed above.
Textbooks and Other Reading Materials 6321 R Textbooks Expenditures for textbooks furnished free to students, including the costs of bindings or other repairs to textbooks. 6325 Software & CD Rom Expenditures for software programs & CD Rom (books, learning games and software). 6328 Library Books & Media Expenditures for books and film that meet the one year useful life criteria and are to be catalogued and controlled by the library. 6329 R Other Reading Materials Expenditures for magazine subscriptions, newspaper subscriptions, reference books and other reading material that are placed in the classroom or office that are not cataloged and controlled by the library.
Testing Materials 6339 R Testing Materials Expenditures for all types of testing materials and related supplies.
Food Service Department Only 6341 R Food Expenditures for food, including related costs such as transportation, handling, processing, outside storage facilities and any other food-related costs. 6342 R Non-Food Expenditures for non-food supplies such as napkins, silverware, straws and brooms. 6344 R USDA Donated Commodities
To record the cost of
commodities. 6349 R Food Service Supplies To record miscellaneous food service supplies not specified elsewhere.
Supplies and Materials
6396 Boise Cascade Supplies Expenditures for supplies and materials purchased from Boise Cascade. 6397 Postage Expenses
6398 “Non-Capital Outlay” Furniture and Equipment Items with a unit cost between $500 and $5,000 should be coded here. Items with a unit cost of less than $500 should be coded to “6399”, unless the item is on the Catalog Number List. Items on that list should be coded to “6398”. Items with a unit cost of more than $5,000 should be coded to the appropriate 6600 account. 6399 R General Supplies This code is used to classify expenditures for those items of relatively low unit cost (even though used in large quantities) necessary for the instruction process and/or for administration. 6399 These items include Consumable teaching and office items such as paper, pencils, forms, paper clips, etc. Workbooks Audio-visual aids such as filmstrips and VCR tapes Supplies for a satellite dish cable drops and other supplies for technology Items with a unit cost of less than $500 unless designated on the Catalog Number List (6398) should be coded to “6399” Travel and Subsistence 6411 R Employee Travel & Subsistence The cost of transportation, meals, lodging and other expenses associated with business travel on behalf of the District. The cost of employee travel also includes registration fees associated with attending conferences, including seminars, in-service training, etc. Membership dues are classified in account 6495 Fees & Dues. 6412 R Student Travel & Subsistence Costs paid on behalf of students traveling on school-sponsored events/trips. Transportation costs for students participating in extracurricular/curricular events should be classified in object code 6494. 6413 R Stipends-Non Employees To record stipends paid to individuals not employed by the district for allowances related to and/or for participation in organizational controlled or direct activities. 6419 R Travel and Subsistence - Non Employees To record the cost of transportation, meals, room and other expenses associated with traveling on official school business not specified elsewhere. This includes expenditures/expenses for the following: · Travel for individuals not employed by the school district. · This includes travel expenses incurred while traveling to school district authorized activities, including transportation expenditures/expenses paid: · For parents traveling as chaperones · For board member travel · For individuals not employed by the district for allowances related to and or for participation organized activities · Registration fees associated with attending conferences, seminars and in-service training
Insurance and Bonding Expenses – Business Office Only 6425 Property Insurance 6426 Liability Insurance 6427 Bonding Expenses 6428 Athletic Insurance 6429 R Other Insurance
Election Expenses 6439 R Election Costs
Miscellaneous Operating
Expenses
6494 R Reclassified Transportation Expenses Expenditures for transportation costs other than those incurred for the purpose of transporting students to and from school. Examples of such costs include those associated with field trips (Function 11) and co-curricular/extracurricular activities (Function 36).
6495 R
Dues 6497 Fees (Do not include Membership Dues) 6498 Awards 6499 R Miscellaneous Operating Expense Expenditures for operating expenses not mentioned above. Examples include graduation expenses, food/refreshments for school-related meetings, newspaper advertisements, etc.
Debt Service Principal, interest payments and fees related to the retirement of bonded indebtedness or other loans or leases.
Debt – Principal Payments 6511 R Bond Principal 6512 R Lease-Purchase Principal 6513 R Long Term Debt Principal
Debt – Interest Payments 6521 R Interest on Bonds 6522 R Interest on Lease-Purchase 6523 R Interest on Debt 6524 R Amortization of Bond and Other Debt Related Costs This code is used to classify expenses in connection with the authorization of bond and other debt issuance costs, including lease-purchase debt issuance costs. Included are amortized deferred gain and loss amounts in connection with the defeasance of bonds. 6525 R Amortization of Premium and Discount on Issuance of Bonds This code is used to classify expenses amortized as debt premium and/or discount in connection with the issuance of debt. 6529 R Interest Expenditure Expenditure to pay interest not specified elsewhere. 6599 R Other Debt Service Fees
Capital Outlay – Land, Buildings, Furniture & Equipment Land Purchase & Improvement
6619
R Land Purchases, Land Improvements &
Fees Building Purchase, Construction or Improvement 6625 Architecture Fees 6629 R Building Purchase or Construction, Improvements & Fees
Furniture & Equipment 6631 R Vehicles 6636 Technology Equipment – Computers under $5,000 (Bond Fund Only) 6637 Furniture 6638 Technology-Related Equipment Expenditures for computer equipment, Audio-Visual and other equipment that has a unit cost of $5,000 or more. 6639 R Other All other expenditures which meet the District’s criteria for capital outlay but do not fall into one of the classes described above.
Fixed Asset Under Capital Leases 6659 R Lease-Purchase of Furniture & Equipment 6669 Library Books (Bond Fund Only)
Other Resources Other resources consist of non-revenue receipts that are recorded as credits in the accounting period in which they become measurable and available.
7911R Issuance of Bonds Used to record the face amount of bonds that are issued. 7912 R Sale of Real & Personal Property Amounts received from the sale of land, buildings, equipment, furniture, vehicles, etc. 7913 R Lease-Purchase Proceeds 7914 R Loan Proceeds (Non-Current) Amount of proceeds from long-term loans that will not be repaid during the current year.
7915 R
Operating Transfers In 7916 R Premium or Discount on Issuance of Bonds 7917 R Prepaid Interest Use to classify prepaid interest in connection with the issuance and/or defeasance of bonds. 7918 R Special Items Used to classify special items in accordance with GASB Statement No. 34. Included are transactions or events within the control of school district administration that are either unusual in nature or infrequent in occurrence, including sale of certain general governmental capital assets. 7919 R Extraordinary Items Used to classify extraordinary items in accordance with GASB Statement No.34. Included are transactions or events that are both unusual in nature and infrequent in occurrence, including insurance proceeds to cover significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm; insurance proceeds to cover costs related to an environmental disaster, or a large bequest to a small government by a private citizen.
7949 R
Other Resources
7957 R Contributed Capital Used to record amounts in connection with transactions involving the “invested in capital assets, net of related debt components of net assets, including transactions to record additional fixed assets that are transferred to an enterprise fund. 7989 R Other Non-Operating Revenues Amounts received from other non-operating revenue sources.
Other Uses Non-expenditure outlays of cash or other event of a liability not properly classified as an expenditure in the general ledger. 8911 R Operating Transfers Out Operating transfers to other funds of the school district. 8949 R Miscellaneous Other Uses This object code is used to record other uses not provided for above. This object code is also used to record amounts refunded to taxpayers as a result of court decisions involving tax rate(s), taxable value(s) and /or levy(ies), if such decisions are rendered after the fiscal year of disputed property tax collection(s), including related penalties and/or interest (refunds occurring during the same fiscal year that disputed property taxes, including related penalties and/or interest, were collected are to be recorded as a debit to the appropriate property tax-related revenue object code, 5711, 5712 and/or 5719, and as a credit to a cash and temporary investment object code and/or an accounts payable object code).
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