USFR Charts of Accounts Part I Expenditure Coding Function-Object-Unit

1. USFR Charts of Accounts Part IExpenditure CodingFunction-Object-Unit presented byRoger Walter & Cris Cable December 14, 2010

2. Questions FAQs

3. USFR Chart of Accounts (COA) • Based on Federal Chart of Accounts • National Center for Education Statistics (NCES) Handbook • Our Office, ADE & SFAC

4. Throughout the Chart Required codes BOLDED Optional codes ITALICIZED

5. Account Code FormatExpenditures

6. Function Codes Function-describes the activity for which a service or material is acquired

7. Classifying Personnel by Function Based on??? Job Duties Job Title

8. InstructionFunction 1000 • Activities dealing with direct interaction between teachers and students. • Includes Cocurricular Activities and School-sponsored Athletics

9. S&B = Salaries and Benefits What’s Included? Yes Yes Yes No* Yes Yes Yes No (2200) * Unless their job duties = working directly with students

10. Support Services—StudentsFunction 2100 Guidance Attendance Activities designed to assess and improve the students’ well-being and to supplement the teaching process. O/P Therapy Health Psychological

11. Support Services—StudentsFunction 2100 Required Level BOLD Code Optional Detailed Codes 2110—Attendance & Social work Services 2120—Guidance Services 2130—Health Services 2140—Psychological Services 2150—Speech Pathology & Audiology 2160—Occupational/Physical Therapy 2190—Other Support Services—Students

12. Other Support Services—StudentsFunction 2100 (2190) • Clothing (including non-athletic uniforms) • Backpacks • Food and lodging costs for student travel

13. Support Services—InstructionFunction 2200 Instructional Staff Training Library/Media Activities designed to assess and improve the students’ well-being and to supplement the teaching process. SPED Directors Health Curriculum Directors

14. Support Services—InstructionFunction 2200 Optional Detailed Codes 2210—Improvement of Instruction • 2212─Instruction & Curriculum Development • 2213─Instructional Staff Training 2220—Library/Media Services 2230—Instruction-Related Technology 2260—Academic Student Assessment 2290—Other

15. Instruction & Curriculum DevelopmentFunction 2200 (2212) Activities that aid teachers in: • Developing curriculum • Preparing/using special materials • Understanding various techniques that stimulate and motivate students

16. Instructional Staff TrainingFunction 2200 (2213) Cost associated with: • Providing training for teachers and classroom aides • Providing substitute teachers in the classroom (while teachers attend training)

17. Instruction-Related Technology Function2200 (2230) • Cost for Technology services supporting instruction • Maintaining labs to support the instructional environment. • NOT primarily dedicated to student-teacher interaction Student use Labs outside the classroom

18. Academic Student AssessmentFunction2200 (2260) • Cost of standardized or placement tests, such as Terra Nova Math Placement ELL testing (AZELA) AIMS Reading Placement

19. Let’s review - What’s included? Yes (2212) Yes (2213) Yes (2220) No (2500) Yes (2230) Yes (2260) No (1000)

20. Support Services—General AdministrationFunction 2300 Activities concerned with establishing and administering policy for operation of the district. 2310 ─Governing Board 2320─Executive Administration 2330 ─Lobbying Optional Codes Bold/Required Code

21. Support Services—School AdministrationFunction 2400 Activities concerned with administrative responsibility for a school. 2410—Office of the Principal 2490—Other Optional Codes

22. Central ServicesFunction 2500 Fiscal Services Human Resources Activities that support other administrative and instructional functions. Administrative IT Planning

23. Central ServicesFunction 2500 Optional Detailed Codes 2510 – Fiscal Services 2520 – Purchasing, Warehouse & Dist. 2540 – Printing, Publishing & Duplicating 2550 – Planning, R&D, & Evaluation 2560 – Public Information 2570 – Personnel (HR) 2580 – Administrative Technology 2590 - Other

24. Fiscal ServicesFunction 2500 (2510) A few examples: • Interest on registered warrants • Indirect costs charged by the CSS for grants • Credit card processing fees

25. Personnel Services Function 2500 (2570) Examples: • Recruiting • Placement and transfers • Non-instructional personnel training • Benefit administration • Personnel file maintenance

26. Operation & Maintenance of PlantFunction 2600 Keeping the district’s grounds and buildings effectively working, ready for use, comfortable and safe.

27. Operation & Maintenance of PlantFunction 2600 Optional Detailed Codes 2610—Operation of Buildings 2620—Maintenance of Buildings 2630—Care and Upkeep of Grounds 2640—Care and Upkeep of Equipment 2650—Vehicle Operation & Maintenance 2660—Security 2670—Safety 2690—Other

28. Care and Upkeep of EquipmentFunction 2600 (2640) • Does not include Vehicles • Regardless of the function that the equipment serves • However, maintenance of IT hardware is coded to 2230 or 2580

29. Vehicle Operation & MaintenanceFunction 2600 (2650) For District General Purpose Vehicles: • Fuel • Preventive Maintenance • Safety Inspections and emissions testing NOT for Student Transportation Vehicles (see 2730)

30. Student Transportation Function2700 Conveying students to and from school including trips and school activities

31. Student Transportation Function2700 2710—Vehicle Operation 2720—Monitoring Services 2730—Vehicle Servicing and Maintenance 2790—Other Optional Detailed Codes

32. Other Functions Function 3000 is not detailed enough • 2900—Other Support Services • 3100—Food Service Operations • 3200—Enterprise Operations • 3300—Community School • 3400—Bookstore Operations • 4000—Facilities Acquisition and Construction • 5000—Debt Service • 6000—Other Financing Uses Bonds and Capital Leases Transfers and other 6900 Objects

33. Object Codes Object-describes the service or material obtained as the result of a specific expenditure

34. Added Guidance Shown with Object Codes

35. Object Codes

36. Personal Services—SalariesObjects 6110 and 6150 6110─Certified Salaries • 6111—Administrators • 6112—Teachers • 6113—Substitute Teachers • 6114—Other 6150─Classified Salaries

37. Personal Serv.—Employee Benefits 6210─Employee Insurance 6220─Social Security Contributions 6230─State Retirement Contributions 6240─Tuition Reimbursement 6250─Unemployment Insurance 6260─Workers’ Compensation 6270─Health Benefits 6290─Other Benefits All Required codes BOLDED

38. Employee Benefits 6240─Tuition Reimbursement • Any employee qualifying for payment under district policy 6290─Other Employee Benefits • Fringe benefits such as automobile or housing allowances, moving or cell phone expenses, etc. All employee benefits should be governing board approved.

39. Professional & Technical Services Object Code 6300 6310—Official/Administrative Services 6320—Professional—Educational Services 6330—Other Professional Services 6340—Technical Services 6350—Audit Services 6360—Employee Training and Professional Dev.

40. Employee Training and Professional Development ServicesObject6300 (6360) • Both instructional and non-instructional employees (unlike function classification which is split) • Payments to vendors to conduct training sessions • Conference registration fees Used with Functions 2213 and 2570

41. Purchased Property Services Object Code 6400 6410—Utilitiy Services 6411—Water/Sewage 6420—Cleaning Services 6421—Disposal Services 6430—Repair & Maintenance Services 6440—Rentals 6450—Construction Services 6490—Other Purchased Property Services

42. Other Purchased Services— Transportation Student Transportation Purchased From: 6511─Other Arizona Districts 6512─Out-of-State Districts 6519─Other Sources Used ONLY with Function 2700

43. Other Purchased Services—Communications 6530 6531─Telephone • Telephone, voice communication, voicemail • Data communication for computer-based communications, networking, and internet • Video communications services Usually used with function 2610 (Used with function 1000 or 2230 if supporting instruction)

44. Tuition(6560…) 6561—Paid to Other Arizona Districts 6562—Paid to out-of-State Districts 6563—Paid to Private Schools 6564—Paid to Educational Services Agencies/Coops/IGAs 6565—Debt service 6569—Other AZ School for the Deaf & Blind

45. Travel 6580 Employees, GB Members & Others Traveling on District Business Lodging & Meals Conference Registration Mileage Reimbursement

46. Miscellaneous Purchased ServicesObject 6590 6590—Miscellaneous Purchased Services • Payments to district-sponsored charter schools Services Purchased from: 6591—Other Arizona Districts • Payments to JTED member districts 6592— Out-of-State Districts

47. SuppliesObjects 6610 & 6650 6610—General Supplies • Consumable items used or held for resale 6650—Supplies—Technology Related • IT cables, monitor stands, cds for data storage, etc. Used with Functions 1000, 2230 & 2580

48. Object Codes6630—Food 6631—USDA Commodities (Excluding Freight)] 6632—USDA Commodities Freight 6633—Other Food • Other food NOT USDA commodities • Processing charges for USDA commodities

49. Books, Periodicals & Instructional Aids 6641—Library books 6642—Textbooks 6643—Instructional Aids 6644—Other Books, Periodicals & Media

50. Property Not Detailed Enough 6710—Land and Existing Land Improvements 6720—Buildings 6731—Furniture and Equipment 6734—Vehicles 6737—Technology-Related Hardware & Software 6740—Depreciation 6750—Capital Asset Impairments 6730 Equipment? Only for Proprietary Funds