School Finance “Coding”

1. School Finance“Coding” Presentation 5 Educational Leadership

2. What Do All Of These Numbers Mean? 717-100-111-410-0000-17 Funding Source Function Sub-Function – Service Area Object District Modifier Codes Building Code or Number Educational Leadership

3. Purpose of the Coding System Each set of numbers allows for the “sorting” of a category. For instance… 717-100-111-410-0000-17 If we want to sort by Funding Source then we can just enter 717 and that will provide you with a district wide report from that particular funding source. If you wanted to sort by 717 & 100, that would provide you with a report of everything in that funding source and every expenditure in instruction. If you sorted by 717, 100, & 111 then you would get a report on the funding area, instruction, and Kindergarten Programs. Educational Leadership

4. It is like a big barrel with lots of little barrels inside of it! Sub Function/Service Area Funding Source Function District Modifier Building Code or Number Object 717 - 100 - 111 - 410 - 0000 - 17 Educational Leadership

5. Expenditures • Function Codes • Means the action a person takes or the purpose for which a thing exists or is used. The function describes activities for which services or material objects are acquired. The activities of a school district are classified into five broad functional areas… 1) Instruction 2) Supporting Services 3) Community Services 4) Non-programmed Charges and 5) Debt Service. Functions are further broken down into sub-functions and service areas which are subsequently subdivided into areas of responsibility. Educational Leadership

6. Example • 100 = Instruction (Function) • 110 = General Instruction (Sub Function) • 111 = Kindergarten Programs (Service Area) • 100 = Instruction (Function) • 120 = Exceptional Programs (Sub Function) • 121 = Educable Mentally Handicapped (Service Area) • 100 = Instruction (Function) • 130 = Preschool Programs • 139 = Early Childhood Programs (Service Area) Educational Leadership

7. Lists of Sub Functions for Instruction (100) • 110 General Instruction • 120 Exceptional Programs • 130 Preschool Programs • 140 Special Programs • 150 District-wide Accounts • 160 Other Exceptional Programs • 170 Summer School Programs • 180 Adult/Continuing Education Program • 190 Pupil Activity Educational Leadership

8. List of Sub Functions for Support Services(200) • 210 Support Services Students • 220 Support Services – Instructional Staff • 230 Support Services – General Administration • 250 Support Services – Finance and Operations • 260 Support Services – Central • 270 Support Services – Pupil Activity Educational Leadership

9. List of Sub Functions for Community Services (300) • 320 Community Recreational Services • 330 Civic Services • 340 Public Library Services • 350 Custody and Care of Children • 360 Welfare Services • 370 Nonpublic School Services • 390 Other Community Services Educational Leadership

10. List of Sub Functions for Other Charges(400) • 410 Intergovernmental Expenditures • 420 Indirect Cost Transfers • 430 Indirect Cost Transfers • 440 Other Financing Sources/Uses Educational Leadership

11. List of Sub Functions for Debt Service(500) • 500 Debt Service • Transactions related to servicing the debt of a school district, including payments of both principal and interest. Normally, only long-term debt service (obligations exceeding one year) is recorded here. Educational Leadership

12. Object 100-111-410-0000-17 Function Sub Function / Service Area Object Educational Leadership

13. Object means the service or commodity obtained as the result of a specific expenditure. Seven major Object categories are identified and described: • Salaries • Employee Benefits • Purchased Services • Supplies and Materials • Capital Outlay • Other Objects and • Transfers. These broad categories are subdivided to obtain more detailed information about objects of expenditures. A three-digit code is used which makes it possible to identify detailed expenditure information. Following are definitions of the major object and sub-object categories. Educational Leadership

14. Object Codes and Definitions • 100 Salaries • 200 Employee Benefits • 300 Purchased Services • 400 Supplies and Materials • 500 Capital Outlay • 600 Other Objects • 700 Transfers Educational Leadership

15. Modifier Codes 100-111-410-0000-17 Function Sub Function / Service Area Object District Modifier Codes Educational Leadership

16. District Modifier Codes District Modifier Codes are generally different in every school district. These codes are devised by the school districts to provide more detail to the object code. Modifier codes may be as specific as to identify a particular department or even a particular teacher. Educational Leadership

17. Examples of District Modifier Codes 717-271-410-2100-17 Funding Source District Modifier Principal Budget FunctionPupil Service Activities Object Supplies. Expenditures for all supplies for the operation of a school district, including freight and cartage Educational Leadership

18. Building Codes or Numbers 100-111-410-0000-17 Function Sub Function / Service Area Object Building Code or Number District Modifier Code Educational Leadership