Object

Object

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 Teacher Substitutes

6116 Professional Substitutes

6117 Career Ladder Supplement

6118 Extra Duty Pay

6119 R Teacher & Other Professional Personnel

6121 R Extra Duty Pay/Overtime Pay

6125 Substitute for Clerical Workers

6126 Part Time & Temporary Salary Costs

6129 R Clerical & Ancillary Workers

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 Other Professional Services, Consultants

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

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 Boise Cascade Supplies

6397 Postage Expenses

6398 R Non-Capital Outlay Supplies Required

6399 R General & Other Supplies

Other Operating Costs

6411 R Employee Travel & Subsistence

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

6497 Fees & 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 Substitute Teacher

Gross salary expenditures for substitute teachers. (Used with function 11 and function 13)

6116 Professional Substitutes

Gross salary expenditures for all professional substitutes excluding teacher substitute. (6112) Example: Librarians, Nurses, Diagnosticians, Peer Facilitators, etc.

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.

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.

6125 Substitutes for Clerical Workers

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.

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 Other Professional Services

Fees and expenses, including travel, for non-employees serving as consultants, speakers, presenters, etc., and all other professional fees and expenses not covered above.

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.