TABLE OF CONTENTS

SECTIONS

      Title								       Section

INTRODUCTION							A

ACCOUNTING SYSTEM COMPONENTS				B

FUND & ACCOUNT GROUP COMPONENT				C

ACCOUNT TYPE COMPONENT					D

ACCOUNT CODE COMPONENT					E
Balance Sheet Accounts						E-1
Asset Codes						E-1-a
Liability Codes						E-1-b
Fund Equity Codes					E-1-c
Revenue Accounts						E-2
Functions of Expenditure Accounts					E-3

OBJECT OF EXPENDITURE COMPONENT				F

COST CENTER COMPONENT						G

FUND SOURCE COMPONENT						H

APPROPRIATION YEAR COMPONENT				I

PROGRAM COMPONENT						J

SPECIAL USE COMPONENT						K

FINANCIAL REPORTING						L
Budgeting & Budget Reports					L-1
Financial Statements						L-2
Internal Reports							L-3

APPENDICES								M
Appendix A.  Glossary of Terms					M-1
Appendix B.  Procedures						M-2

INTRODUCTION

SECTION - A

INTRODUCTION

	An accounting system is the means by which financial transactions are planned, captured during the actual operation of the school system, recorded in the books of accounts, and then analyzed to produce the various reports for management, financial status and accountability.  The structure outlined in the Financial Planning, Budgeting and Reporting System for Alabama Public Schools will provide a classification structure that will meet the school systems’ needs and will provide comparable data when reports from the different school systems are combined.

PURPOSE
	A significant portion of the financial resources used by a school system is obtained through the exaction of private property in the form of taxes.  With this seizure of property for public use comes a demand for a high degree of accountability.  Poor accounting and financial reporting practices provide fuel for the critics to attack the handling of these entrusted resources.  The accounting system outlined in this manual will provide the tool for the school systems in the State of Alabama to provide an accounting and financial reporting framework that will satisfy the requirements of fiscal integrity and accountability.

BASIC PHILOSOPHY
	The basic philosophy of the accounting system contains criteria to support the systems’ needs mentioned above.
	1. The classification of accounts and the reporting structure remains in accordance with generally accepted accounting principles.
	2. The account classification system is flexible to meet the needs of both small and large school systems while retaining comparability of collected and reported data.
	3. The account structure encourages comprehensive full disclosure of the financial position of the reporting school system.  Each system will incorporate all financial activities into a single accounting and reporting system and place emphasis on timely and accurate recording of financial transactions.
	4. The financial reporting system emphasizes the results of the school system by using program accounting with the application of support service cost to the educational cost centers and instructional programs.
	5. By use of cost center budgeting of expenditures and certain revenues, the accounting system encourages site-based management of financial resources.
	6. Along with site-based management, program accounting and budgeting of revenues, the accounting systems provides the tool needed to accomplish required financial accountability reporting.

BASIS OF ACCOUNTING
	The basis of accounting refers to the point of time when revenues, expenditures, and the related assets and liabilities are recognized in the accounts and reported in the financial statements.  There are three(3) methods of accounting commonly used by school systems that will be explained below.
	1. CASH-BASIS ACCOUNTING recognizes transactions when cash is received or disbursed.  The greatest weakness of the cash basis of accounting is that it does not recognize accounts receivable, accounts payable and other accrued items.  It therefore does not match resources used to resources provided.
	2. MODIFIED ACCRUAL-BASIS ACCOUNTING recognizes transactions when they become both measurable and available for use or collection within the reporting fiscal period.
	3. ACCRUAL-BASIS ACCOUNTING recognizes transactions when they occur, regardless of the timing of the related cash transaction.

	It is recommended that modified-accrual or accrual-basis accounting be used to the fullest extent practicable.  The use of these methods allows the school system to determine its financial position and results of operations by measuring financial resources and obligations at the earliest possible date and provides for comparable period-to-period reports.

CONCLUSION
	Fund accounting was originally developed in response to the demand for greater financial accountability on the part of state government and local school systems.  What began as a system of separate cash accounts has evolved into the current system of separate accounting for separate activities.  Indeed, a school system is not considered to be a single entity for accounting and financial reporting purposes, but rather a collection of separate accounting entities for funds, cost centers, funding sources, and programs.

ACCOUNTING SYSTEM COMPONENTS

SECTION - B

ACCOUNTING SYSTEM COMPONENTS

	The system component structure is designed to serve as a flexible tool to meet the needs of all school systems in the State of Alabama.  It creates a common means of communication to be used in planning, recording, accumulating, controlling, and reporting the financial activities of the school systems.  All school systems should uniformly utilize this component structure in order to provide comparability between school systems.

                        1       2          3              4               5                    6           7           8                9       
 _ _ | _ | _ _ _ _ | _ _ _ | _ _ _ _ | _ _ _ _ | _ | _ _ _ _ | _ _ _ _ 

GENERAL LEDGER & SPECIAL REPORTING CODES

		1.	FUND TYPE & ACCOUNT GROUP

		2.	ACCOUNT TYPE

		3.	ACCOUNT CODE

		4.	OBJECT

		5.	COST CENTER

		6.	FUND SOURCE

		7.	APPROPRIATION YEAR

		8.	PROGRAM

		9.	SPECIAL USE

DEFINITION OF COMPONENTS

1. FUND TYPE & ACCOUNT GROUP---------------------------------------------------------
	There are four fund types and two account groups, which should be used to record all related financial transactions.

2. ACCOUNT TYPE---------------------------------------------------------------------------------
	This one (1) digit component is used to designate the five (5) major account types used in an automated accounting system.  Its use allows for a greater range of numbers and detail in the revenue and expenditure account codes.

3. ACCOUNT CODE--------------------------------------------------------------------------------
	The account code component is used to designate balance sheet (assets, liabilities, and fund equity), revenue and expenditure accounts.

4. OBJECT---------------------------------------------------------------------------------------------
	The object of expenditure component is used to classify in detail the services or commodities bought from the financial resources in the fund source from which the expenditure is being made.

5. COST CENTER-----------------------------------------------------------------------------------
	A cost center is a budgetary or operational unit to be used in routing financial resources and segregating expenditures.

6. FUND SOURCE--------------------------------------------------------------------------------
	A fund source is a fiscal and accounting entity with a self-balancing set of accounts recording financial resources, related liabilities, fund equity, and changes caused by the receipt of revenues and the expenditure of funds.  This component is used to maintain “fund accounting” in accordance with Section 1300 of the Codification of Governmental Accounting and Financial Reporting Standards published by GASB.

7. APPROPRIATION YEAR----------------------------------------------------------------------
	The appropriation year component is used to assist with processing activities that are to be routed to specific funding years.

8. PROGRAM-----------------------------------------------------------------------------------------
	A program is a plan of activities and procedures designed to accomplish a predetermined objective or set of objectives.  The use of this component allows certain support service cost to both the program and the function of expenditure to be classified concurrently.

9. SPECIAL USE------------------------------------------------------------------------------------
	The special use component can be used to obtain a greater breakdown of any other of the components used in the accounting entity.  It should be used only when restrictions on other components do not allow for their adaptation or modification.

FUND TYPE & ACCOUNT GROUP COMPONENT

SECTION - C

FUND TYPE & ACCOUNT GROUP COMPONENT

	A fund type is defined as a fiscal and accounting entity with one(1) or more fund sources containing a self balancing set of accounts recording financial resources, related liabilities, fund equity, and changes caused by the receipt of revenues and the expenditure of funds.  An account group is an accounting entity with a self-balancing set of account records of general fixed assets and general long-term debts.
	This two (2)-digit code in the accounting system component structure will identify the major fund types or account group classification and the specific individual fund type or account group.

	Accounting transactions are recorded into four (4) major classifications:

		GOVERNMENTAL FUND TYPES
		PROPRIETARY FUND TYPES
		FIDUCIARY FUND TYPES
		ACCOUNT GROUPS

	These four (4) major classifications are divided into the following categories, called fund types and account groups.  The fund type to be used is determined by the nature and purpose of the revenue to be recorded.  The revenue section of this manual will be used to indicate the desired fund type to be used to record the transaction related to the revenue source.

	GOVERNMENTAL FUND TYPES		(10-19)
		General							11
		Special Revenue						12
		Debt Service						13
		Capital Projects						14

	PROPRIETARY FUND TYPES			(20-29)
		Enterprise						21
		Internal Service						22

	FIDUCIARY FUND TYPES			(30-40)
		Trust							(30-34)
			Non-expendable Trust					31
			Expendable Trust						32
		Agency							(35-49)
			Payroll Clearing						38
			Accounts Payable Clearing				39
			Other Agency						40

	ACCOUNT GROUPS				(80-89)
		General Fixed Asset					88
		General Long-Term Debt					89

DEFINITIONS FOR FUND TYPE 
& ACCOUNT GROUP CODES

	The accounting system for schools should be organized and operated on a fund (fund source) basis.  Each fund (fund source) must be so accounted for that the identity of its resources, obligations, revenues, expenditures, and fund equities is continually maintained.  Only the minimum number of funds (fund sources) consistent with legal and operating requirements should be established since unnecessary funds (fund sources) result in inflexibility, undue complexity, and inefficient financial administration.  The fund type component is to be used to group these funds (fund sources) into major classifications.

GOVERNMENTAL FUND TYPES
	These fund types are the segment of the accounting system through which most school system functions are typically financed.  The reporting focus of these fund types is to determine financial position through the recording of changes caused by the receipt of revenues and the expenditure of resources rather than determining net income or loss.

GENERAL
	This fund type accounts for all financial resources of the school system except those required to be accounted for in another fund type.  The primary operating functions of a local school system are performed in the general fund type.
EXAMPLE: Foundation Program Funds: 11-X-XXXX-XXX-XXXX-1110-X-XXXX-XXXX

	SPECIAL REVENUE
	This fund type accounts for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes except those required to be accounted for in some other predetermined fund type.  The integrity of the individual special revenue will be maintained by the use of the Fund Source component.
	The State Department of Education will identify the state revenue sources requiring special revenue status.  Most federal grant appropriations will be maintained as special revenues, especially where separate budgeting and financial reporting is required at the state or federal level.  Any local revenue sources requiring special revenue status will be determined by the local school system, using the guidelines contained in this section of the manual.
EXAMPLE: Title I Funds: 12-X-XXXX-XXX-XXXX-4510-X-XXXX-XXXX

	DEBT SERVICE
	This fund type accounts for the accumulation of resources for the payment of general long-term debt, both principal and interest.
	When financial resources are legally required to be set aside in a sinking fund to meet current and(or) future principal and interest obligations of a school system’s general long-term debt, the debt service fund type should be used to account for these obligations and resources.  Not all long-term debt obligations and resources are required to be recorded in a debt service fund type.  Only long-term obligations involving a third party or paying agent should be recorded in this fund type.  Capital leases, lease purchases and other intermediate term leases can be budgeted and accounted for within the fund type creating the obligation and supplying the resources for the payments of principal and interest.
	The special reporting components of the accounting system are to be used to maintain the integrity of each debt service occurrence within the debt service fund type.
EXAMPLE: Debt from Local Tax Fund: 13-X-XXXX-XXX-XXXX-6030-X-XXXX-XXXX

	CAPITAL PROJECT
	This fund type accounts for financial resources used to acquire or construct major capital facilities other than those of proprietary and trust fund.
	When financial resources are obtained through borrowing or contributions for the purpose of acquiring and (or) constructing major capital facilities, a capital project fund type should be used to record transactions related to the accumulation and expenditure of these financial resources.
	The special reporting components of the accounting system are to be used to maintain the integrity of each project’s financial resources within the capital project fund type.
EXAMPLE: PSF - Capital Projects: 14-X-XXXX-XXX-XXXX-2120-X-XXXX-XXXX

PROPRIETARY FUND TYPES
	This fund type is used to account for school system activities that are similar to business operations in the private sector, or where the reporting focus is on determining net income, financial position and cash flows and when the activity is to be self supporting.
	It is recommended that proprietary fund types be used when the school system conducts business type activities that receive a significant portion of their financial resources through user charges.

	ENTERPRISE
	This fund type accounts for operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the cost, including expenses for depreciation and indirect cost of providing goods or services to students or the general public on a continuing basis are financed or recovered primarily through user charges.  NOTE: Enterprise fund types are fee supported.
	The special reporting components of the accounting system are to be used to maintain the integrity of each project’s financial resources within the enterprise fund type.
EXAMPLE: Summer School Fund: 21-X-XXXX-XXX-XXXX-6922-XXXX-XXXX

	INTERNAL SERVICE
	This fund type accounts for the operation of school system functions that provide goods or services to other school system functions, other school systems, or other governmental units on a cost-reimbursable basis.  NOTE: Internal Service fund types are supported by user charges.
	The chief aim of an internal service fund type is cost reimbursement.  Therefore, an internal service fund type should only be used if the school system intends to recover the full cost of providing the service through user charges.
	The fund source component of the accounting system is to be used to maintain the integrity of each project’s financial resources within the internal service fund type.
EXAMPLE: Print Shop Fund: 22-X-XXXX-XXX-XXXX-6999-XXXX-XXXX

FIDUCIARY
	This fund type is used to account for assets held by the school system as trustee or agent.  Expendable trust fund sources are accounted for in essentially the same manner as governmental fund sources.  Non-expendable trust fund sources are accounted for in essentially the same manner as proprietary fund sources.  Agency fund sources are purely custodial (assets equal liabilities) and thus do not involve measurements of results of operations.

	TRUST
	This fund source accounts for assets held by a school system in a trustee capacity for individuals, private organizations, other governmental units, and/or other fund types.
Non-expendable Trust
	This fund type accounts for financial assets held in trust for some specified purpose in which only the investment earnings on the asset, not the asset itself, may be expended.  When the financial resources held in trust by the school system are for a specified purpose and the school system is permitted to spend only the earnings of the assets held, the non-expendable trust fund type should be used to account for such endowment arrangements.
	The fund source component of the accounting system is to be used to maintain the integrity of each endowment’s financial resources within the non-expendable trust fund type.
EXAMPLE: Education Trust: 31-X-XXXX-XXX-XXXX-6940-XXXX-XXXX

Expendable Trust
	This fund type accounts for financial assets held in trust for some specified purpose where the trust fund is designed to provide stewardship over the expendable asset.  An expendable trust fund type functions similar to a governmental fund type.  When the financial resources held in trust by the school system are for a specified purpose and the school system is permitted to spend all the assets and earnings of the trust, the expendable trust fund type should be used to account for such endowment arrangements.
	The fund source component of the accounting system is to be used to maintain the integrity of each endowment’s financial resources within the expendable trust fund type.
EXAMPLE: Scholarship Fund: 32-X-XXXX-XXX-XXXX-6940-XXXX-XXXX

	AGENCY
	This fund type accounts for assets held solely in a custodial capacity.  Accordingly, assets in agency fund types are always matched by liabilities to the owners of those assets.  Agency fund sources do not report operations and use only balance sheet accounts.
	When a school system plays a limited role in the collecting or temporarily holding of financial resources on behalf of some third party, an agency fund type should be used to account for these resources
	EXAMPLES:  If the school system uses clearing funds for the payroll and accounts payable transactions, the fund type codes 38 for the Payroll Clearing and 39 for the Accounts Payable Clearing have been assigned by the State.

ACCOUNT GROUPS
	Sets of accounts used to record and control the school systems’ general fixed assets and unmatured general long-term liabilities are organized in account groups.  Account groups are not funds and do not report operations since they do not contain revenue or expenditure accounts.  They are simply lists of the accumulated cost/values of fixed assets and obligations of long-term debt of the school system.  Changes to these fixed assets and long-term debt are disclosed in the notes to the financial statements rather than in an operating statement.

	GENERAL FIXED ASSET
	The general fixed asset account group is used to record the cost of all property, plant and equipment, other than those accounted for in the proprietary or non-expendable trust fund types.
	EXAMPLE: An account group number 88 should be used to record the general fixed assets of the school system.  This account group will be used as a control account for reporting the accumulated cost/values of the fixed assets of land, land improvements, buildings, building improvements, equipment, construction in progress, capital leases and other fixed assets.
	NOTE: Additional fixed assets accumulated during the year should be included in the Financial Statements annually and any items destroyed, lost or stolen should be deleted annually.  An itemized list should be maintained each year of changes in the fixed assets.

	GENERAL LONG-TERM DEBT
	The general long-term debt account group is used to record the unmatured principal amount of all long-term liabilities excluding those of Proprietary and Fiduciary funds.
	EXAMPLE: An account group number 89 should be used to record the general long-term debt of the school system.  This account group will be used to report the outstanding principal balance of the long-term debt for the obligations of bonds, warrants, warrant anticipation notes, capital leases, and compensated absences.

ACCOUNT TYPE COMPONENT

SECTION - D

ACCOUNT TYPE COMPONENT

	The account type component is used in conjunction with the account code component to identify the five (5) major account types used in an automated accounting system.  This code allows for a greater range of numbers to be used in the account code component.  The five (5) major account types are assets, liabilities, fund equity, revenues and expenditures

ACCOUNT TYPE CODES

		ASSETS						1

		LIABILITIES					2

		FUND EQUITY					3

		REVENUES						4

		EXPENDITURES					5

DEFINITIONS AND PROCEDURES 
FOR ACCOUNT TYPE CODES

ASSETS
	When balance sheet account codes for assets are used in the account code component of the accounting system, a one (1) should be used to identify the code as an asset.  The asset account codes that require a “1” range from 0100 through 0199.

LIABILITIES
	When balance sheet account codes for liabilities are used in the account code component of the accounting system, a two (2) should be used to identify the code as a liability.  The liability account codes that require a “2” range from 0200 through 0299.

FUND EQUITY
	When balance sheet account codes for fund equity are used in the account code component of the accounting system, a three (3) should be used to identify the code as a fund equity.  The fund equity account codes that require a “3” range from 0300 through 0399.

REVENUES
	When revenue account codes are used in the account code component of the accounting system, a four (4) should be used to identify the code as a revenue.  The revenue account codes that require a “4” range from 1000 through 9999.

EXPENDITURES
	When function of expenditure account codes are used in the account code component of the accounting system, a five (5) should be used to identify the code as an expenditure.  The function of expenditure account codes that require a “5” range from 1000 through 9999.

ACCOUNT CODE COMPONENT

SECTION - E

ACCOUNT CODE COMPONENT

	The account code component is used in conjunction with the account type component to identify specific balance sheet (assets, liabilities, and fund equity), revenue and function of expenditure accounts and transactions in the accounting system.

	This four(4) digit code in the accounting system component structure will identify the following groups of accounts:

		BALANCE SHEET					0100-0399
			Assets							0100-0199
			Liabilities						0200-0299
			Fund Equity						0300-0399

		REVENUES						1000-9999
			State Sources						1000-2999
			Federal Sources					3000-5999
			Local Sources						6000-7999
			Other Sources						8000-8999
			Other Financing Sources				9000-9997

		EXPENDITURES					1000-9999
			Instructional Services					1000-1999
			Instructional Support Services				2000-2999
			Operation & Maintenance Services			3000-3999
			Auxiliary Services					4000-4999
			General Administrative Services				6000-6999
			Capital Outlay						7000-7999
			Debt Service						8000-8999
			Other Expenditures					9000-9899
			Other Fund Uses					9900-9999

BALANCE SHEET ACCOUNTS

SECTION - E-1

BALANCE SHEET 
ACCOUNTS

	Balance sheet accounts are required for fund sources that require year-end reconciliation and/or are allowed to carry over balances to the following fiscal year.  Most State and Federal revenues require balance sheet accounts for each individual revenue or fund source in order to maintain a complete set of accounts for “fund accounting” purposes.

	Balance sheet accounts are organized and classified by the following account code groups:

		ASSETS					0100-0199

		LIABILITIES					0200-0299

		FUND EQUITY					0300-0399

ASSET CODES

SECTION - E-1-a

ASSET CODES

Cash	(0110-0119)
Cash in Bank (Operating Account)					0111
Cash in Bank (Specify)							0112
Cash Equivalents							0113
Cash with Fiscal Agent							0114
Change Cash								0115
Petty Cash								0116
Cash Short or (Over)							0118
Other Cash								0119

Investments	(0120-0129)
Investments (Current)							0121
Investments (Non-current)						0122
Unamortized Premiums on Investments					0125
Unamortized Discounts on Investments (Credit Balance)			0126
Other Investments							0129

Receivables	(0130-0139)
Accounts Receivable							0131
Interest Receivable							0132
Interfund Receivable							0133
Intergovernmental Receivable						0134
Notes Receivable							0135
Rent Receivable							0136
Returned Checks Receivable						0137
Allowance for Doubtful Accounts (Proprietary Funds -Credit Balance)	0138
Other Receivable							0139

Inventories	(0140-0149)
Inventories-Materials & Supplies						0141
Inventories-USDA Commodities						0142
Inventories-Food							0143
Inventories-Fuels & Lubricants						0144
Inventories-Instructional Materials & Supplies				0146
Other Inventories							0149

Other Assets	(0150-0159)
Prepaid Items								0151
Deferred Charges							0152
Deferred Compensation Plan Assets					0153
Other Assets								0159

Fixed Assets	(0170-0189)
Land 									0171
Land Improvements							0172
Buildings								0173
Building Improvements							0174
Furniture & Equipment							0175
Vehicles								0176
Construction in Progress						0177
Assets Under Capital Leases						0178
Accumulated Depreciation (Credit Balance)				0188
Other Fixed Assets							0189

Other Debits	(0190-0199)
Amounts Available							0191
Amounts to be Provided							0192
Other Debits								0199

DEFINITIONS OF ASSET CODES

0110-0119	CASH
Currency on hand or on deposit at banking institutions that is available for use by the school system.

0111			Cash in Bank (Operating Account)
Financial resources on deposit in a banking institution for payment of checks, drafts and other general obligations of an operations fund.

0112			Cash in Bank (Specify)
Financial resources on deposit in a banking institution for designated purposes or that have characteristics different from the resources for general operations.

0113			Cash Equivalents
Short-term highly liquid investments that are readily convertible to known amounts of cash and mature in a short period of time (usually ninety (90) days or less) including treasury bills, commercial paper and money market funds.

0114			Cash with Fiscal Agent
Deposits with fiscal agents such as banks for paying matured bonds and interest.

0115			Change Cash
A sum of money set aside to provide change.  Examples of change cash are for lunchroom and athletic events.

0116			Petty Cash
A sum of money set aside for paying small obligations when the issuance of a check is not cost-effective.

0118			Cash Short or (Over)
The difference between the amount indicated as collected and the amount deposited by the school.  This account can be used during the year to record discrepancies in deposits, but efforts must be made to account for said discrepancies.  This account should be closed out before year-end close.

0119			Other Cash
Deposits, cash or cash equivalents that cannot be classified in the above accounts.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0120-0129	INVESTMENTS
Securities held for producing income in the form of interest.  Separate accounts for each category of investments may be maintained.

0121			Investments (Current)
Securities and certificates of deposit invested for longer than 90 days that are expected to be held for less than one year and that generate revenue in the form of interest or dividends.

0122			Investments (Non-current)
Securities, real estate and certificates of deposit that are held for more than one year and that generate revenue in the form of interest, dividends, rentals or lease payments.

0125			Unamortized Premium on Investments
The excess of the amount paid for securities over the face value, which has not yet been amortized.

0126			Unamortized Discount on Investments (Credit Balance)
The excess of the face value of securities over the amount paid for them, which has not yet been written off.

0129			Other Investments
Any other securities held for producing income in the form of interest that cannot be classified in one of the above.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0130-0139	RECEIVABLES
Amounts of financial resources that are earned but awaiting receipt from others.

0131			Accounts Receivable
Amounts owed the school system on open accounts from private individuals and nongovernmental organizations for goods or services furnished by the LEA.

0132			Interest Receivable
Interest earned, but not received, on investments or other assets.

0133			Interfund Receivable
Amounts that are due, other than charges for goods and services rendered, to a particular fund from another fund in the school system and that are to be received within one year.

0134			Intergovernmental Receivable
Amounts due the reporting school system from another government.  These amounts may represent intergovernmental grants, entitlements, shared revenues, appropriations or allotments; or may represent taxes collected for the reporting school system by an intermediary collecting government, loans, or charges for goods or services rendered by the reporting school system for another government.

0135			Notes Receivable
A legal right to receive payment of a certain sum of money on demand or at a fixed or determinable time based on an unconditional written promise signed by the maker.

0136			Rent Receivable
Amounts due to a fund pursuant to operating leases and rental agreements.

0137			Returned Checks Receivable
Amounts owed the school system for checks returned for insufficient funds from banking institutions.  It is recommended that subsidiary records be kept to identify individuals liable for the returned checks so collections can be made.  This account can be used during the year to record returned checks, but must be closed out into a revenue or expenditure before year end close.

0138			Allowance for Doubtful Accounts
Amounts considered to be uncollectible.  This account is to be used only in Proprietary Funds and will carry a credit balance.

0139			Other Receivables
Any other amount of financial resources that are earned but awaiting receipt from others.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0140-0149	INVENTORIES

0141			Inventories - Materials & Supplies
Nonfood materials and supplies on hand held for future consumption.  (Example: office supplies or maintenance supplies)

0142			Inventories - USDA Commodities
USDA donated commodity food on hand held for future consumption.

0143			Inventories - Food
Food on hand held for future consumption.

0144			Inventories - Fuels & Lubricants
Items on hand held for future use.

0146			Inventories - Instructional Materials & Supplies
Instructional materials and supplies on hand held for future consumption by teachers in the instructional programs.

0149			Other Inventories
Any other type of items carried on inventory by the school system that cannot be recorded in the above classifications.  Any material balance of inventory should be kept as a separate line item.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0150-0159	OTHER ASSETS
0151			Prepaid Items
Payments made for benefits not yet received. Prepaid items, e.g. prepaid rent and unexpired insurance premiums, differ from deferred charges in that they are spread over a shorter period of time and are regularly recurring costs of operation.

0152			Deferred Charges
Expenditures/expenses that are not chargeable to the fiscal period in which they were made but that are carried as an asset on the balance sheet pending amortization or other disposition.  These costs include those incurred in connection with the issuance of debt, e.g. bond issuance, underwriting and legal fees.

0153			Deferred Compensation Plan Assets
The assets and related earnings held for participants in IRS Section 457 deferred compensation plans. (Agency funds only)

0159			Other Assets
Any other asset that cannot be recorded in the above classifications.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0170-0189	FIXED ASSETS
0171			Land
Land purchased or otherwise acquired by the school system. This account includes costs incurred in preparing land for use and acquisition costs.

0172			Land Improvements
Permanent improvements other than buildings that add value to land, e.g. fences, retaining walls, sidewalks, pavements, gutters, tunnels and bridges.

0173			Buildings
Permanent structures purchased or otherwise acquired by the school system.

0174			Building Improvements
Permanent improvements that add value to buildings.

0175			Furniture & Equipment
Tangible personal property of a more or less permanent nature.

0176			Vehicles
Automotive equipment requiring a vehicle license tag which is used in carrying out operations.  (Examples: trucks, cars, buses, etc.)

0177			Construction in Progress
The cost of construction undertaken but not yet completed.  Upon completion this cost should be moved to the appropriate code.  e.g. Buildings or Building Improvements.

0178			Assets Under Capital Leases
Assets purchased under an installment purchase agreement or contract.  Assets are recorded at the amount equal to the present value of the minimum lease payments at the inception of a capital lease; however, the amount recorded cannot exceed the fair value of the leased property.

0188			Accumulated Depreciation (Credit Balance)
The accumulation of systematic and rational allocations of the estimated cost of using fixed assets on a historical cost basis over the useful lives of the fixed assets.  For use in Proprietary Fund types.

0189			Other Fixed Assets
Any other fixed asset that cannot be recorded in the above classifications.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0190-0199	OTHER DEBITS
0191			Amounts Available in _______Fund Source
An “other debit” account in the general long-term debt account group designating the amount of assets available in governmental funds for the retirement of general long-term liabilities recorded in the General Long-Term Debt Account Group.

0192			Amounts to be Provided
An “other debit” account in the general long-term debt account group representing the amount to be provided to liquidate general long-term liabilities.

0199			Other Debits
When this account is used a footnote or schedule should be attached to the financial statement identifying the items entered.

LIABILITY CODES

SECTION - E-1-b

LIABILITY CODES

Salaries & Employee Benefits Payable (0210-0219)
Salaries and Wages Payable						0211
Health Insurance Benefits Payable					0212
Retirement Benefits Payable						0213
Social Security Benefits Payable						0214
State Unemployment Compensation Payable				0215
Medicare Benefits Payable						0216
Compensated Absences Payable (Current Portion)			0217
Other Employee Benefits Payable					0219

Payroll Withholdings & Deductions Payable (0220-0249)
Federal Withholding Taxes						0221
Social Security Withholding Taxes					0222
State Income Withholding Taxes						0223
Retirement Withholdings						0224
Health Insurance Deductions						0225
Life Insurance Deductions						0226
Professional Dues Deductions						0227
Credit Union Deductions						0228
Annuity Deductions							0229
Miscellaneous Deductions						0230
Medicare Withholding Taxes						0232
AEA Payroll Deductions							0234
Other Payroll Withholdings/Deductions					0249

Claims Payable (0250-0259)
Accounts Payable							0251
Interest Payable							0252
Contracts Payable							0253
Online Transaction Fee Payable						0254
Other Claims Payable							0259

Other Payables (0260-0269)
Interfund Payable							0261
Intergovernmental Payable						0262
Loans Payable								0263
Notes Payable								0264
Bonds Payable (Current)						0265
Judgments Payable							0266
Other Payable								0269

Other Liabilities (0270-0289)
Deferred Revenue							0271
Deferred Compensation Obligations					0272
Other Liabilities								0289

Long-Term Liabilities (	0290-0299)
Bonds and Warrants Payable						0291
Warrant Anticipation Notes						0292
Capital Leases								0293
Obligations Under Operating Lease Agreements				0294
Compensated Absences						0295
Unamortized Premiums on Bonds					0297
Unamortized Discounts on Bonds-Debit Account				0298
Other Long-Term Liabilities						0299

DEFINITIONS OF LIABILITY CODES

0210-0219	SALARIES & EMPLOYEE BENEFITS PAYABLE
0211			Salaries & Wages Payable
Salaries and wages earned but not paid that are to be liquidated with current available financial resources.

0212			Health Insurance Benefits Payable
Matching health insurance benefits payable for the amount of salaries & wages payable to be liquidated with current available financial resources.

0213			Retirement Benefits Payable
Matching retirement benefits payable for the amount of salaries & wages payable to be liquidated with current available financial resources.

0214			Social Security Benefits Payable
Matching social security benefits payable for the amount of salaries & wages payable to be liquidated with current available financial resources.

0215			State Unemployment Compensation Benefits Payable
State unemployment compensation expenses payable for the amount of salaries & wages payable to be liquidated with current available financial resources.

0216			Medicare Benefits Payable
Matching Medicare benefits payable for the amount of salaries & wages payable to be liquidated with current available financial resources.

0217			Compensated Absences Payable (Current Portion)
Expenses payable for the amount of compensated leave to be liquidated with current available financial resources.

0219			Other Employee Benefits Payable
Any other employee benefit expenses payable to be liquidated with current available financial resources.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0220-0249	PAYROLL WITHHOLDINGS & DEDUCTIONS PAYABLE
0221			Federal Withholding Taxes
The amount of federal income tax withheld from employees’ payroll checks that is payable to the banking institution that collects the federal withholding taxes.

0222			Social Security Withholding Taxes
The amount of social security taxes withheld from employees’ payroll checks that is payable to the banking institution that collects the federal withholding taxes.

0223			State Income Withholding Taxes
The amount of state income tax withheld from employees’ payroll checks that is payable to the State of Alabama.

0224			Retirement Withholdings
The amount of state retirement withheld from employees’ payroll checks that is payable to the Retirement Systems of Alabama.

0225			Health Insurance Deductions
The amount of health insurance premiums deducted from employees’ payroll checks that is payable.

0226			Life Insurance Deductions
The amount of life insurance premiums deducted from employees’ payroll checks that is payable.

0227			Professional Dues Deductions
The amount of professional dues deducted from employees’ payroll checks that is payable.

0228			Credit Union Deductions
The amount deducted for credit unions from employees’ payroll checks that is payable.

0229			Annuity Deductions
The amount deducted for tax sheltered and non sheltered annuities from employees’ payroll checks that is payable.

0230			Miscellaneous Deductions
The amount deducted for miscellaneous reasons from employees’ payroll checks that is payable.  It is recommended that garnishments, tax levies, child care and other ordered withholdings be recorded in this classification.

0232			Medicare Withholding Taxes
The amount of Medicare taxes withheld from employees’ payroll checks that is payable to the banking institution that collects the federal withholding taxes.

0234			AEA Payroll Deductions
The amount deducted for insurance from employees' payroll checks that is payable to the Alabama Education Association.

0249			Other Payroll Withholding/Deductions
The amount deducted from employees’ payroll checks that is payable that cannot be recorded in the above classifications.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0250-0259	CLAIMS PAYABLE
Amounts owed by the school system for goods and services received that are to be liquidated with current resources.

0251			Accounts Payable
A short-term liability account reflecting amounts owed to private persons or organizations for goods and services received by the school system.

0252			Interest Payable
Current amounts owed and(or) accrued by the school system for interest expense on loans, notes, bonds and any other obligations requiring interest payments.

0253			Contracts Payable
The amounts of payments due on contracts for goods or services furnished to the school system.

0259			Other Claims Payable
Amounts owed by the school system that cannot be recorded in any of the above classifications.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0260-0269	OTHER PAYABLES
0261			Interfund Payable
Amounts owed (other than charges for goods and services) to another fund in the school system and that are to be paid within the fiscal year.  All Interfund Payable accounts should be reconciled before year-end.

0262			Intergovernmental Payable
Amounts owed by the school system to another governmental agency.  Use this account to record amounts owed to State, Federal and Local governmental units.

0263			Loans Payable
Amounts of obligations borrowed for short periods of time by the school system.

0264			Notes Payable
The face value of the notes owed should be recorded in this account, which is reflected on an unconditional written promise signed by the maker to pay a certain sum of money on demand or at a fixed or determinable time either to bearer or to the order of a person designated therein.

0265			Bonds Payable (Current)
Amounts of bonds, which have reached or passed their maturity date and are due within one year.

0266			Judgments Payable
Amounts owed by the school system as a result of administrative or court decisions.

0269			Other Payable
Other payable amounts owed by the school system that cannot be recorded in any of the above classifications.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0270-0289	OTHER LIABILITIES
0271			Deferred Revenue
A liability account which represents revenues collected before they become due or available for use.  Use this account to record the receipt of a revenue that is to be recorded and made available for use during a future fiscal period.
0272			Deferred Compensation Obligations
The amounts owed to employees who have deferred income and related earnings under an IRS Section 457 deferred compensation plans. (Agency funds only)

0289			Other Liabilities
Other amounts owed by the school system that cannot be recorded in any of the above classifications.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

0290-0299	LONG-TERM LIABILITIES
0291			Bonds and Warrants Payable
The amount of bonds and(or) warrants which have not reached or passed their maturity date and which are not due within one year.

0292			Warrant Anticipation Notes
The face value of notes issued by the school system in anticipation of sale of warrants to liquidate such notes.

0293			Obligations Under Capital Leases
Amounts remaining to be paid on capital lease purchase agreements.  The initial amount equals the present value of the minimum lease payments at the inception of a capital lease; however, the amount recorded cannot exceed the fair value of the leased property.

0294			Obligations Under Operating Lease Agreements
A governmental lessee rental expenditure arising from an operating lease with scheduled rent increases that will not be liquidated with current expendable financial resources.

0295			Compensated Absences
Amounts owed to employees for accrued leave that is expected to result in paid time off or cash payments at termination or retirement that are required to be recorded as a liability by the Governmental Accounting Standards Board.

0297			Unamortized Premiums on Bonds
The excess of the price paid for bonds over their face value (excluding accrued interest) which remains to be amortized over the remaining life of such bonds.

0298			Unamortized Discounts on Bonds (Debit Account)
The amount by which the face value of bonds exceed the price paid for the bond which remains to be amortized over the remaining life of such bonds.

0299			Other Long-Term Liabilities
Other long-term liability amounts owed by the school system that cannot be recorded in any of the above classifications.  When this account is used, a footnote or schedule should be attached to the financial statement identifying the items entered.

FUND EQUITY CODES

SECTION - E-1-C

FUND EQUITY CODES

Operations								0301
	
Investment in General Fixed Assets					0310

Retained Earnings (Proprietary Funds Only)				0315

Contributed Capital (Proprietary Funds Only)				0320

Reserved Fund Balance (0325-349)
Reserved for Encumbrances					0341
Reserved for Inventories					0342
Reserved for Debt Service					0343
Reserved for Building Contracts					0344
Reserved for Bus Fleet Renewal					0345
Reserved for Commitments					0346
Reserved for Capital Projects					0347
Reserved for Prepaid Items					0348
Other Reserved Funds						0349

Unreserved Fund Balance						0350

Encumbrance Offset (Debit Balance)					0358

Adjustments to Beginning Balance					0360

Residual Equity Transfer						0370

DEFINITIONS OF
FUND EQUITY CODES

0301		OPERATIONS
This equity account can be used by the accounting system to report the net change in fund balance through or for a specified fiscal period that reflects the result caused by the difference in revenues and expenditures.  This account should be closed at year end to the fund balance account.

0310		INVESTMENT IN GENERAL FIXED ASSETS
An account representing the school system’s investment in capital assets reported in the General Fixed Assets Account Group.

0315		RETAINED EARNINGS (Proprietary Funds Only)
The accumulated earnings of proprietary funds that have been retained in the fund.

0320		CONTRIBUTED CAPITAL (Proprietary Funds Only)
An equity account in the proprietary funds showing the amount of fund capital contributed by the governmental unit from general revenues and resources, or by outside sources (e.g. grants, developers, customers, etc).

0325		RESERVED FUND BALANCE
Those portions of fund balance that are legally segregated for a specific use or are not authorized for current expenditure.

0350		UNRESERVED FUND BALANCE
The excess of the assets of a governmental fund or trust fund over its liabilities and reserved fund balance accounts that are not restricted for specific purposes.

0358		ENCUMBRANCE OFFSET (Debit Balance)
An account used to designate part of the Unreserved Fund Balance for obligations of the school system caused by the issuance of purchase orders.  This account will carry a debit balance.

0360		ADJUSTMENTS TO BEGINNING BALANCE
A correction made in the current fiscal year for a situation that occurred in a prior fiscal year.

0370		RESIDUAL EQUITY TRANSFER
Non-recurring or non-routine transfers of equity between funds. A residual equity transfer may represent the creation of a new fund or the expansion or liquidation of an existing fund.

REVENUE ACCOUNT
CODES

SECTION - E-2

REVENUE ACCOUNT CODES

	The four (4)-digit revenue code in the accounting system will identify the following major categories.
	In the Revenue Coding section, the fund type to be used in recording transactions related to the revenue source is indicated on the right side.

STATE SOURCES						1000-2999

FEDERAL SOURCES						3000-5999

LOCAL SOURCES						6000-7999

OTHER SOURCES						8000-8999

OTHER FINANCING SOURCES				9000-9997

REVENUE / FUND TYPE CODING

                                                                                                                                         FUND TYPE 
STATE SOURCES (1000-2999)
Education Trust Fund (1100-1999)
Foundation Program 
Foundation Program - Regular				1110		11
Foundation Special Appropriation			1111		11
Foundation Program - Current Units			1120		11
Foundation Program Supplemental Fund			1130		11
SDE Appropriations 
	Additional Teacher Units				1210		11
	School Nurses Program					1220		11
Technology Coordinator						1221		11
Career Tech O & M						1222		11
Alabama Reading Initiative					1230		11
SDE One Time At-Risk Grant					1231		11
High School Graduation Exam Remediation 			1240		11
Dropout Prevention - PASS					1241		11
SDE Supplemental High Hopes					1242		11
Children First - Alabama Tobacco Settlement			1250		11
Children First – School Social Worker				1251		11
English as a Second Language – State				1252		11
Distance Learning Network					1253		11
Teacher Recruitment Incentives					1254		11
Fine Arts Initiative						1260		11
Governor's Private Eyes Education Program			1270		11 or 14
Principal Leadership Program					1274		11
Gifted Education						1275		11
21st Century After School Extended Day Program		1276		11
HIPPY								1277		11
School Bus Seat Belt Pilot					1278		11
Teacher Mentoring Program					1279		11
Career Tech Initiative						1280		11
Teach Alabama and 21st Century Classroom			1281		11
High Schools That Work						1282		11
Technology Centers That Work					1283		11
Career Tech Initiative – Career Coaches Program		1284		11	
Advanced Placement – State					1285		11
Transportation					
Transportation - Operations				1310		11
Transportation - Fleet Renewal				1320		13 or 14
At Risk								1410		11
School Improvement Reward Funds				1411		11
AAA Failing School 20% COA					1412		11
Alabama Ahead							1413		11
Special Schools for Special Education				1510		11
Preschool							1520		11
Salaries-1% per Act 97-238					1530		11
Jobs for Alabama's Graduates (JAG)				1540		12
Adult Education							1610		11
Adult Education - Regular				1611		11
Adult Education - Jobs					1612		11
Adult Education - Instructional Technology		1613		11
Adult Education - Full-Time Teachers			1614		11
Adult Education - Model Program			1615		11
Adult Education - One-Stop Career Center		1616		11
Adult Education - Institutionalized Student Grant		1617		11
Adult Education - English Literacy/Civics Grant		1618		11
Community Education						1660		11
Governor’s Special Appropriations				1710		Call
Oil Spill Mitigation						1715		11
OSR Pre-Kindergarten Program					1720		11
Legislative Special Appropriations				1760		Call
State Contracts							1810		11
Alabama Middle School Initiative				1815		11
Other State Appropriations (2000-2899) 
Public School Fund-Hold Harmless				2110		11
Public School Fund-Capital Outlay				2120		13 or 14
Public School Fund-Interest					2130		11
State Paid on Behalf – Act 2007-415				2201		14
Direct Payment to LEA – Act 2007-415 – Incentive		2202		14
State Paid on Behalf – Act 2007 – 415 – Blackbelt		2203		14
State Paid on Behalf or Direct – Act 2007- 415 – Catastrophic	2204		14
State Paid on Behalf – Act 2007 – 415 – Technology		2205		14
State Paid on Behalf – Act 2007 – 415 – Interest			2206		14
PSCA-State Paid on Behalf of LEA				2210		11 or 14
PSCA-State Paid on Behalf of LEA-Act 98-373-ADM		2211		14
PSCA-State Paid on Behalf of LEA-Act 98-373-Career/Tech	2212		14
PSCA-State Paid on Behalf of LEA-Act 98-373-Emergency	2213		14
PSCA-State Paid on Behalf of LEA-Private Eyes Ed. Program	2214		11 or 14
FUND TYPE

PSCA-Act 2001-668-Proration Bond Issue			2215		11, 13 or 14                   
PSCA-Direct Payment to LEA					2220		11 or 14
PSCA-Direct Payment to LEA-Act 98-373-Fleet Renewal		2221		11,13 or 14
PSCA-Direct Payment to LEA-Act 98-373-OCE			2222		11
PSCA Direct Payment to LEA-Act 98-373-SW AL School for 
	Deaf and Blind						2223		14
PSCA-Direct Payment to LEA-Act 98-373 Interest		2224		11
PSCA-St Pd on Behalf of LEA-Act 98-373-Discretionary Funds	2225		14
666 Bond Commission						2226		12
Act 2013 – 381 Career Tech Bond Issue	– Formula		2227		12 or 14
Act 2013 – 381 Career Tech Bond Issue – Competitive		2228		12 or 14
Act 2013 – 345 Tornado Damaged Schools Bond Issue		2229		
Driver Education and Training Fund				2230		11
Catastrophic Special Education					2240		11
Catastrophic Special Education Support				2241		11
Children's Trust Fund						2250		11
Alabama Behavior Intervention Specialist Program		2251		11
	Dropout Prevention Pilot					2252		11
	Math Science Technology Initiative				2253		11
	16th Section Land Funds					2254		11
	Act 2010 – 720 Fleet Renewal					2255		13 or 14
	Act 2012 – 562 Fleet Renewal					2256		13 or 14
	Act 2012 – 562 BRAC						2257		13 or 14
	Educator Effectiveness Pilot					2258		11
	Penny Trust Fund Disease Prevention				2259		11
Other State Revenues (2901-2999)
	State Sources Default						2901		Call

FEDERAL SOURCES (3000-5999)
Individuals With Disabilities Education Act (3200-3299)				12
IDEA-Part B							3210
IDEA-Discretionary Grant					3211
IDEA-SSIP Discretionary Grant					3212
IDEA-High Cost Fund						3213
Pre-School Part B- Ages 3-5					3220
Early Education-Part C						3230
Secondary Education-Part C - Transition				3240
Infants and Toddlers						3250
Personnel Development						3260
IDEA Capacity Building						3270
State Improvement Grant					3280
Other IDEA Programs						3290
Vocational Education	 (3300-3399)							12
Basic Grant							3310
Basic Grant, Sex Equity					3311
Basic Grant Single Parent/Displaced Homemakers	3312
Career Academy/Career Magnet			3313
Basic Grant Non-Traditional Occupations		3314
High Schools That Work					3315
Technology Centers That Work 				3316
Program Improvement					3317
Career/Technical Education Model Program		3318
		Teach Alabama and 21st Century Classroom			3319
Consumer and Homemaking Education				3320
CT Program of the Year						3321
CT Aerospace Career Themed Academy			3322
CT Hospitality and Tourism Program				3323
CT Model Middle School					3324
Technical Preparation Education				3330
Technical Preparation – Model Program				3331
College Access Challenge Grant				3335
Cooperative Demonstration Program				3340
Bilingual Vocational Training					3350
Integration of Vocational and Academic Learning			3360
Other Vocational						3390
Impact Aid (IASA, Title VIII) (3400-3499)
Impact Aid-PL 874-Regular					3410		11
Impact Aid-PL 874-Handicapped				3420		11
Impact Aid-PL 815						3430		14
Vocational Rehabilitation Services (3500-3599)					12
Vocational Rehabilitation Services				3510
Vocational Rehabilitation Other					3590
Workforce Investment Act Dept. of Labor			3595		12
Adult Education (Act - P.L. 100-297) (3600-3649)					12
Adult Education Basic Grant - Regular				3610
Adult Education Basic Grant - Gateway				3611
Adult Education Basic Grant - Special Project			3612
Adult Education - Workplace					3613
Adult Education - Homeless					3614
Adult Education - DOC Transition Grant				3615
AEFLA – Adult Education Family & Literacy Act (P. L. 105-220) (3650-3699)		12
Adult Education – Basic Grant – Regular				3650
Adult Education - Instructional Technology			3651
Adult Education - Full-Time Teachers				3652
Adult Education - Model Program				3653
Adult Education - One-Stop Career Center			3654
Adult Education - Institutionalized Student Grant			3655
Adult Education - English Literacy/Civics Grant			3656
Adult Education – Basic Grant – State Leadership		3660
Adult Education – Workforce Development			3670
Adult Education – JOBS						3680
Education Of Homeless Children And Youth				3710		12
School to Work/Hippy							3730		12
School to Career – Through ADECA					3740		12
Follow Through							3760		12
WIA - Summer Remediation						3770		12
WIA - Summer Work Experience					3780		12
FIRST Schools and Teachers						3810		12
FIRST Family School Partnership					3820		12
SSA - Disability Determination						3830		11
Early Warning Intervention Experimental Study			3831		12
Technology Education							3850		12
ACR – Distance Learning						3851		12
Delta Regional Authority						3852		12
Civil Rights								3910		12
LEAD									3920		12
Learn & Serve America 					
(School Based - Corp for Nat Comm Serv)			3930		12
Class Size Reduction Initiative					3940		12
Title VIII, Part C Reading Excellence Act				3950		12
Immediate Aid to Restart School Operations				3970		12
Emergency Impact Aid for Displaced Students			3971		12
Homeless from Hurricane Katrina Assistance				3972		12
Project Serv – Katrina Grant						3973		12
Goals  2000 - Educate America (4000-4009)						
Goals-2000 - Title III						4001		12
AETC Mini Grant							4002		12
No Child Left Behind Act of 2001
Title I, Part A							4110		12	
Title I, Part B, Subsection 1 – Reading First			4111		12
Title I, Part B, Subsection 2 – Early Reading First		4112		12
Title I, Part B, Subsection 3 – Even Start				4113		12	
Title I, Part B, Subsection 4 – Literacy Thru Library		4114		12
Title I, Part C – Migrant Education				4115		12
Title I, Part D – Neglected and Delinquent			4116		12	
Title I, Part F – Comprehensive School Reform			4117		12
Title I, Part H – School Dropout Prevention			4118		12
Title I, Part G – Advanced Placement				4119		12
Title I, Part A – School Improvement				4120		12
Title I, Part A – School Improvement Reward			4121		12
Title I, Part A – School Improvement -  1003(g)			4122		12
Title I, Part G – Advanced Placement Incentive			4123		12
Title II, Part A – Teacher and Principal Training			4130		12
Title II, Part B – Mathematics and Science Partnerships		4131		12
Title II, Part C Subpart 1 – Troops-to-Teachers			4132		12	
Title II, Part C Subpart 2 – Transition-to-Teaching		4133		12
Title II, Part C subpart 3 – National Writing Project		4134		12
Title II, Part C Subpart 4 – Traditional American History		4135		12
Title II, Part D – Enhancing Educ Through Tech (Formula)	4136		12
Title II, Part D – Enhancing Educ Through Tech (Competitive)	4137		12
Title II, Part A – Principal Mentoring				4138		12
Title II, Part A – AL Leadership Academy Fellows		4139		12
FUND TYPE

MEP Consortium Incentive Grant				4145		12
Title III – English Lang. Acq., Lang. Enhance. & Acad.		4150		12
Title III – Unaccompanied Children				4151		12
Title IV - Student Support and Academic Achievement		4160		12	
Title IV, Part B – 21st Century Comm. Learning Centers		4161		12
Title IV, Part A – Safe and Drug-Free Schools & Comm. (GOV)	4162		12
Title IV, Part A, Subpart 2 – Community Service			4163		12
Title IV, Part A, Subpart 2 – School Safety Planning		4164		12	
Title V, Part A – Innovative Programs				4170		12
	                   
Title V, Part B – Public Charter Schools				4171		12
Title V, Part C – Magnet Schools Assistance			4172		12
Title V, Part D – Fund for the Improv of Educ - CSRD		4173		12
Title V, Part D – FIE Direct from Federal Government		4174		12
Title V, Part A – Professional Development Grant		4175		12
Title V, Part A – Teen Pregnancy Prevention Grant		4176		12
Title V, Part B – Rural Education Initiative			4180		12
Title VII, Part A – Indian Education				4185		12
Title VIII – Impact Aid						4190		12
Title IX – Homeless Education					4195 		12

American Recovery and Reinvestment Act of 2009
ARRA – Title I, Part A						4210		12
ARRA – Title I, Part D Subpart 2					4216		12
ARRA – School Improvement					4220		12
ARRA – School Improvement 1003(g)				4222		12
ARRA – Title II, Part D (Formula)				4236		12
ARRA – Title II, Part D (Competitive)				4237		12
ARRA – Homeless						4239		12
ARRA – IDEA, Part B						4240		12
ARRA – IDEA, Part B Preschool					4241		12
ARRA – Impact Aid						4245		12
ARRA – NSLP Equipment Assistance				4270		12
ARRA – Headstart						4271		12
ARRA – COBRA Premium Assistance				4272		12
ARRA – State Energy Program (ADECA)			4273		12
ARRA – Early Head Start					4274		12
ARRA – Fiscal Stabilization					4275		12
Education Jobs Fund						4285		12		

Elementary and Secondary Education Act (ESEA) (4010-4499)			12
Law-Related Education						4350
Magnet School Assistance (IASA, Title V, Part A) FY 98-99)	4380
School Dropout Assistance (IASA, Title V, Part C) (FY 98-99)	4410
Woman’s Educational Equity (IASA, Title V, Part B) (FY 98-99)	4420
National Diffusion Network					4450
Preschool Development Grant (84.419A – AL Early Childhood
Ed / OSR)					4470
Emerg. Immigrant Ed. (IASA, Title VII, Part C) (FY 98-99)	4480
School Renovation and Technology Program			4490

Improving America’s Schools Act (IASA) (4500-4999)					12
Title I-Part A							4510
Title I-Migrant							4520
Title I-Delinquent						4530
Title I-School Improvement					4540
Title I-Capital Expense						4550
Title I-Even Start						4560
Title I-Demonstration of Innovative Practices Part E		4570
Title VI-Innovative Education					4600
Title II-Professional Development				4700
Title III, Part A Technology Challenge				4750
Title III, Technology Innovation Challenge Grant			4751
Title III, Part B – Star Schools Program				4755
Title IV-Safe and Drug Free Schools				
Title IV-Safe and Drug Free Schools - Sec 4113 (SDE)	4801
Title IV-Safe and Drug Free Schools - Sec 4114 (GOV)	4802
Title V, Part A Magnet School Assistance			4850
Title V, Part B Women’s Educational Equity			4851
Title V, Part C School Dropout Assistance			4852
Title VII, Part B-Foreign Language Assistance			4900
Title VII, Part A - Bilingual Education				4901
Title VII, Part C – Emergency Immigrant Education		4902
Title IX, Part A - Subpart 1 – Indian Education Formula		4925
Title X, Part A - Fund for Improvement of Education		4950
Title X, Part B - Gifted and Talented				4951
Title X, Part C – Public Charter Schools				4952
Title X, Part D – Arts in Education 				4953
Title X, Part E – Inexpensive Book Distribution Program		4954
Title X, Part F – Civic Education					4955
Title X, Part G – Ellender Fellowship Program			4956
Title X, Part H – DeLugo Territorial Education Improvement 	4957
Title X, Part I – 21st Century Community Learning Centers	4958
Title X, Part J – Urban and Rural Education Assistance		4959
Title X, Part K – National Writing Project				4960
Title X, Part L – Extended Time for Learning/Longer School Year	4961

	                   FUND TYPE
USDA Programs (5000-5299)								12
USDA-Food & Nutrition (5100-5199)
USDA-School Lunch Program-Section 11		5110
USDA-School Lunch Program-Section 4			5120
USDA-After School Snack Program			5125
USDA-School Breakfast Program			5130
USDA-Severe Need Breakfast Program			5135
USDA-School Breakfast Program-Start Up Grants	5140
USDA-Food Donation Program				5160
USDA-Donated Foods Rebates / SAE			5161
USDA-Summer Food Service Program			5170
USDA-NET Program					5180
USDA Wellness-Wellness				5191
USDA-Fresh Fruits and Vegetable Program (FFVP)	5192
USDA-Healthier US School Challenge			5193
USDA-NSLP Equipment Assistance			5194
USDA-Meal Pattern Grant				5195
USDA-Child and Adult Care				5199
Other USDA Programs (5200-5299)						12
Distance Learning and Telemedicine			5210
Rural Utilities Service					5211
Forest Service Grants (Through State)			5280
Forest Service Grants (Through County)			5290
Health & Human-Services (HHS) (5300-5399)
HHS-Disability Determination				5310		11
HHS-Head Start					5320		12
HHS-Dependent Care					5330		12
HHS-Rural Health Outreach				5340		12
HHS-Child Development				5350		12
HHS-JOBS/Adult Education				5360		12
Job Training Partnership Act (JTPA) (5400-5499)				12
JTPA-8% JAG						5410
JTPA-8% School-To-Work Disabled			5411
JTPA-8% Dropout Prevention				5412
JTPA - US Dept. of Labor (through ADECA)		5413
U.S. Dept of Labor – Job Corps Center			5414
Department of Energy (DOE) (5500-5599)					12
DOE-Conservation					5510
DOE-Other						5590
Environmental Protection Agency (EPA) (5600-5699)				11 or Call
EPA-Asbestos Abatement				5610
EPA-Other						5690
U. S. Housing Authority (5700-5799)						12
Housing Authority - Summer Feeding Program		5770
Housing Authority - Other Programs			5790
Department Of Defense (DOD)	 (5900-5989)					11 or Call
DOD-Army ROTC					5910
DOD-Air Force ROTC					5920
DOD-Navy ROTC					5930
DOD-Marine ROTC					5940
DOD-Troops to Teachers				5950
DOD-Impact Aid					5980
Other Federal (5990-5999)							12
Other Federal Revenue					5990

LOCAL SOURCES (6000-7999)
County Tax Revenues (6010-6199)	           11 or designated fund
	County Regular Ad Valorem_____Mills	6010
County Reappraisal Ad Valorem Under Amend 373	6012
County Regular Ad Valorem Under Amend 3, Sect 1	6015
County Reappraisal Ad Valorem____Mills		6020
County Regular Ad Valorem Under CA 202		6021
County Special Ad Valorem_____Mills			6030
County Special Ad Valorem Auth prior to 1901		6031
County Special Ad Valorem Taxes			6032
County Special Ad Valorem Taxes			6034
County Special Ad Valorem Taxes			6036	
County Special Ad Valorem Taxes			6038
County General Ad Valorem Auth prior to 1901		6050
County General Ad Valorem Auth prior to 1901		6051
County General Ad Valorem Under Section 215		6052
County General Ad Valorem Under Amend 208		6054
County General Ad Valorem Under Amend 425/555	6060
Other General County Ad Valorem Tax			6070
Other General County Ad Valorem Tax			6072
Other General County Ad Valorem Tax			6074
Other General County Ad Valorem Tax			6076
Other County Ad Valorem Taxes			6090
Business Privilege Tax					6095
County Sales Tax____%				6110
County Sales & Use Tax-Motor Vehicle & Boats		6120
	                   FUND TYPE
County Gasoline Tax					6130
County Alcohol Beverage Tax				6140
County Tobacco Tax					6160
County Mineral Lease Docum. Tax			6170
County Severance Tax					6180
Other County Tax					6190
District Tax Revenues (6200-6399)				           11 or designated fund
District Regular Ad Valorem____Mills			6210
District Regular Ad Valorem Act 1997-217		6211
District Regular Reappraisal Ad Valorem (Amd 373)	6215
District Reappraisal Ad Valorem____Mills		6220
District Ad Valorem Under Amendment 778(10 Mill CA)	6225
District Special Ad Valorem____Mills			6230
District Special Ad Valorem Taxes			6235
District Special Ad Valorem Taxes			6245
District Special Ad Valorem Taxes			6250
Municipal General Ad Valorem Auth prior to 1901	6260
Municipal General Ad Valorem Under Section 216	6265
Municipal General Ad Valorem Under Amend 8		6267
Municipal General Ad Valorem Under Amend 56		6270
Municipal General Ad Valorem Taxes			6280
Municipal General Ad Valorem Taxes			6282
Municipal General Ad Valorem Taxes			6284
Municipal General Ad Valorem Taxes			6286
Other District Ad Valorem Taxes				6290
District Sales Tax____%				6310
District Gasoline Tax					6330
District Alcohol Beverage Tax				6340
Amusement Tax					6350
District Tobacco Tax					6360
Helping Schools-Vehicles Tags				6370
Manufactured Homes-Registration Fee			6380
Other District Tax					6390
Other Local Government Revenue (6500-6599)		          11 or designated fund
County Commission Appropriations			6510
City Council Appropriations				6520
Pari-mutuel Betting					6530
TVA In Lieu of Taxes					6540
Revenue in Lieu of Taxes				6550
Other Local Government Taxes				6590
Tuition from Other School Systems and Agencies (6600-6659)        11 or designated fund
Tuition From Alabama LEAs-Regular Education		6610
Tuition From Alabama LEAs-Special Education		6620
Tuition From Alabama LEAs-Vocational Education	6630
Tuition From Alabama LEAs-Other Programs		6640
Tuition From Other Agencies				6650
Other Revenue from Other School Systems (6660-6699)	          11 or designated fund
Transportation Charges					6660
Rental/Use Charges					6670
Reimbursement for Expenditures			6680
Other Revenues-LEAs					6690
Food Service Income (6700-6799)							12
Daily Sales - Lunch					6710
Daily Sales - Breakfast					6720
Daily Sales - A la carte					6730
Daily Sales - Other					6740
Special Functions					6750
Summer Feeding - Contracted/Vendor Income		6760
Other Food Service Income				6790
Earnings on Investments (6800-6899)					Designated fund
Interest							6810
Dividends						6820
Gains & Losses on Sale of Investments			6830
Earnings on Investments in Real Property		6840
Income from 16th Section Land				6850
Other Earnings on Investments				6890
Other Local Revenue (	6900-6999)				          11 or designated fund
Rentals							6910
Charges for Services					6921
Tuition for Individuals					6922
Fees							6930
	                   FUND TYPE
Fines & Penalties					6931
Textbook Fines						6932
Sale of Textbooks					6933
Contributions from Private Sources			6940
Receipts from Local Trust Funds			6950
Unrestricted Local Grant				6960
Medicaid Administrative Outreach Program		6965
Restricted Local Grant					6970
Sale of Scrap Materials					6980
Sale of Recyclables					6981
Sale of Renewable Natural Resources			6982
Other Local Sources 						6990

Local School Revenue Sources (7000-7999)
Local School Revenue - Public							12
Admissions					7110
Appropriations					7140
Concessions					7180
Commissions					7220
Dues & Fees (Required)				7260
Fines & Penalties				7300
Fund Raiser					7340
Grants						7380
Sales						7420
Donations					7430
Accommodations				7440
Other						7490
Local School Revenue - Non Public (7500-7999)					32
Concessions					7510
Dues & Fees (Self-imposed)			7610
Fund Raiser					7710
Donations					7810
Accommodations				7850
Other						7910

OTHER SOURCES (8000-8999)
Intermediate Sources	(8100-8899)
Intermediate Sources on Behalf of School System (8400-8499)
State Sources for Payments on Behalf 			8410      Fund Receiving Benefits
GAP Coverage – Act 2014-261				8411
Federal Sources for Payments on Behalf		8420      Fund Receiving Benefits
E-Rate/SLC Payments on Behalf 			8425      Fund Receiving Benefits
Local Sources for Payments on Behalf			8430      Fund Receiving Benefits
Other Sources for Payments on Behalf			8440      Fund Receiving Benefits

Other Revenues (8900-8999)
Legal Judgments				8920		Call
Reimbursement of Loss of Tax Revenue – BP	8925
Grant from Non Profit Organization, FY 2012	8980
Other Miscellaneous Revenues			8990		Call
Medicaid Reimbursement		8991		11
E-Rate/SLC Refunds - Current Year	8992
CNP Rebates 				8993
Food Distribution Reimbursement	8994
Extracurricular Trip Mileage Charges	8995
Non-funded Route Transportation 
Mileage Charges		8996
Other Transportation Mileage Charges and 
Miscellaneous Revenues    	8997
Donated Food Loss			8998

OTHER FINANCING SOURCES (9000-9997)

Indirect Cost								9010		11

Proceeds Of General Long-Term Liabilities (9100-9199)			            Expending fund
Bonds and Warrants						9110
	                   FUND TYPE
Qualified Zone Academy Bonds					9115		14
Qualified School Construction Bond				9116		
Premiums on Instruments Sold					9120
Capital Leases							9130
Lease-Purchases						9140
Loans								9150
Other Proceeds of General Long-Term Debt			9190

Operating Transfers In	(9200-9299)					               Fund receiving transfer 
Operating Transfers In						9210
Operating Transfers In - Proprietary Fund Types			9220
Operating Transfers In - Local School Fund Sources		9230
Transfer From Title II, Part A					9240
Transfer From Title II, Part D					9241
Transfer From Title IV, Part A					9242
Transfer From Title V, Part A					9243

Sales & Disposition Of Fixed Assets (9300-9399)		             Original expense fund or 11
Sale of Fixed Assets					9310
Easements/Right of Way				9315		11
Insurance Loss Recoveries				9320
Other Sales & Disposition of Fixed Assets		9390

Other Financing Sources (9900-9997)
Refunds on Prior Year Expenditures			9910     Original expense fund or 11
			E-Rate/SLC Refunds – Prior Year			9911

FUNCTIONS OF EXPENDITURE ACCOUNT
CODES

SECTION - E-3

FUNCTION OF EXPENDITURE
ACCOUNT CODES

	The Function of Expenditure account codes describe the activities being performed for which a service or material object is acquired.  In determining the function code, attention should be focused on the specific activity being performed and not the program which will be benefited.  See the definition of program codes to further distinguish these two separate codes.

INSTRUCTIONAL SERVICES (1000-1999)

Instruction								1100

INSTRUCTIONAL SUPPORT SERVICES (2000-2999)

Student Support Services (2100-2199)
Attendance Services						2110
Guidance and Counseling Services				2120
Testing Services						2130
Health Services							2140
Social Services							2150
Work Study Services						2160
Psychological Services						2170
Speech Pathology and Audiology Services			2180
Other Student Support Services	 				2190

Instructional Staff Support Services (2200-2299)
Instructional Improvement & Curriculum Development Services	2210
Instructional Staff Development Services			2215
Educational Media Services					2220
Other Instructional Staff Services				2290

School Administrative Services (2300-2399)
Office of School Administrator					2310
School Principal/Assistant Principal Services		2311*
Operation of Office of School Administrator		2312*
Other School Administrative Services				2390

OPERATION & MAINTENANCE SERVICES (3000-3999)

Security Services							3100

Building Services							3200

Grounds Services							3300

Equipment Services							3400

Vehicle Services							3500

Other Operations & Maintenance Services				3900

AUXILIARY SERVICES (4000-4999)

Student Transportation Services (4100-4199)
Transportation Administrative Services				4110
Regular Transportation						4120
Natural Disaster Transportation					4121
Special Education Transportation				4130
Transition to Work Transportation				4131
Special Needs Mid-Day Transportation				4132
Technical School Transportation					4140
Midday Transportation						4141
Extra/Co-Curricular Transportation				4150
Transportation Monitoring Services				4160
Transportation Vehicle Maintenance Services			4170
Choice-related Transportation					4180
Head Start Transportation					4181
Preschool Home Transportation					4182
Alternative School Transportation From Zoned Schools		4183
Magnet School Transportation From Zoned Schools		4184
Magnet School Transportation From Student Homes		4185
Preschool Transportation					4186
Alternative School Transportation From Student Homes		4187
Extended Day Transportation					4188
Homeless Transportation					4189
Other Transportation Services					4190

Food Services (4200-4299)
Child Nutrition							4210
Other Food Service						4290

GENERAL ADMINISTRATIVE SERVICES (6000-6999)

Board Of Education Services (6100-6199)
General Board of Education Services				6110
Other Board of Education Services				6190

Executive Administrative Services (6200-6299)
General Executive Administrative Services			6210
Assistant Executive Administrative Services			6215
Special Area Executive Administrative Services			6220
Other Executive Administrative Services				6290

Business Support Services (6300-6399)
Fiscal Services							6310
Purchasing Services						6320
Internal Auditing Services					6330
Warehousing and Distributing Services				6340
Other Business Support Services				6390

System-Wide Support Services (6400-6499)
Information Services						6410
Data Processing Services					6420
Staff Services							6430
Printing, Publishing & Duplicating Services			6450
Other Central Support Services					6490

Central Office Services (6500-6599)
General Central Office Services					6510
Central Office Communication Services				6520
Central Office Technology Services				6540
Central Office Printing & Duplicating Services			6550
Other Central Office Services					6590

Other General & Central Support Services (6900-6999)
Other General & Central Support Services			6910

CAPITAL OUTLAY - REAL PROPERTY (7000-7999)

Site Acquisition and Improvements					7100

Building Acquisition and Improvements				7200

Other Capital Outlay - Real Property					7900

DEBT SERVICE - LONG TERM (8000-8999)

Bonds and Warrants							8100

Notes									8200

Lease Purchase Agreements						8300

Other Debt Services - Long-Term					8900

OTHER EXPENDITURES (9000-9899)

Adult/Continuing Education (9100)
Adult Education							9110
Community Education						9120
Extended Day/Dependent Care					9130
Preschool							9140
DOC Transition Grant						9150
Other Adult/Continuing Education Programs			9190

Non-Public School Programs						9200

Community Services (9300)
Community Recreation						9310
Civic Services							9320
Custody and Child Care Services				9330
Summer Feeding Services					9340
CACFP At Risk Supper						9341
Other Community Services					9390

Payments Made on Behalf of Other Schools				9700

Other Expenditures							9800

OTHER FUND USES (9900-9999)

Interfund Operating Transfers Out					9910
Other Fund Uses							9990

DEFINITIONS OF FUNCTION OF EXPENDITURE ACCOUNT CODES

1100		INSTRUCTIONAL SERVICES
Instructional activities dealing directly with the interaction between teachers and students. Teaching may be provided for pupils in a school classroom, in another location such as a home or hospital and in other learning situations such as those involving co-curricular activities (Co-curricular includes such activities as field trips, athletics, band and school clubs - NOTE: Transportation cost for these activities should be coded under the transportation code of 4150).  It may also be provided through some other approved medium such as television, radio, telephone, computers and other areas of technology.  Also included here are the activities of classroom assistants of any type and substitute teachers which directly assist in the instructional process.  This function should include the purchase of instructional furniture and equipment, and the repairs and maintenance for this equipment.

2100-2390	INSTRUCTIONAL SUPPORT SERVICES
Those services or activities providing supervision and/or technical and logistical support to facilitate and enhance instruction.  Such services will include student support, instructional staff support, educational media and local school administration.

2110-2190	Student Support Services

2110		Attendance Services
Activities associated with recording and reporting student attendance data, promptly identifying nonattendance patterns, promoting improved attitudes toward attendance, analyzing causes of nonattendance and enforcing compulsory attendance.
2120		Guidance & Counseling Services
Activities involving counseling with students and parents; consulting with other staff members on learning problems; evaluating the abilities of students; assisting students as they make their own educational and career plans; providing referral assistance; and working with other staff members in planning and conducting guidance programs for students 
2130		Testing Services
Activities concerned with administrating standardized tests and any other tests that measure ability, aptitude, achievement, interests and personality.
2140		Health Services
Physical and mental health services which are not direct instruction.  Included are activities that provide students with appropriate medical, dental and nursing services.
2150		Social Services
Activities such as investigating and diagnosing student problems arising out of the home, school or community.
2160		Work Study Services
Activities involved with the handling of student work study programs. 

2170	Psychological Services
Activities concerned with interpreting the results of testing services; gathering information about student behavior; and working with staff members in planning school programs for psychological services.

2180		Speech Pathology & Audiology Services
Activities which identify, assess, and treat students with speech, hearing, and language impairments.
2190		Other Student Support Services
Activities which are concerned with student support services that can not be classified in the above functions.

2210-2290	Instructional Staff Support

2210		Instructional Improvement & Curriculum Development Services
Activities that supervise and aid teachers in developing the curriculum, preparing and utilizing special curriculum materials.
2215		Instructional Staff Development Services
Activities for providing supervision that contribute to the professional or occupational growth and competence of members of the instructional staff during the time of their service to the school system. Examples of these activities are workshops, in-service demonstrations and school visits.  (See 6430 - Staff Services for support staff training)
2220		Educational Media Services
Activities concerned with the use of all media teaching and learning resources.  These services include supervision of school libraries, audiovisual, computer technology and other educational media services
2290		Other Instructional Staff Services
Activities for assisting instructional staff that cannot be classified in the above functions.

2310-2390	School Administrative Services

2310		Office of School Administrator
Activities concerned with directing and managing the operations of a particular school or other instruction center.  This function code may be used for all expenditures in the area of the school administrator and codes 2311 and 2312 may be used if additional detail is desired.

2311*		School Principal/Assistant Principal Services
Activities directly related to the administration of a school or other instructional center.  Costs should include salaries, benefits and all other costs related to the direct administration of a school.
2312*		Operation of Office of School Administrator
Activities concerned with the general operation of the school administrators office.  Cost should include the activities in support of the school administration.
2390		Other School Administrative Services
Other activities concerned with directing and managing the operations of a particular school or other instruction center that can not be classified in the above function.

3100-3999	OPERATION & MAINTENANCE SERVICES
Activities concerned with keeping the physical plant open, comfortable and safe for use and keeping the grounds, buildings and major equipment in effective working condition and good state of repair.  These include the activities of maintaining safety in buildings, on the grounds and in the vicinity of schools.  Included in this function are security services, janitorial services, utility services and maintenance services.

3100		Security Services
Activities concerned with maintaining order and safety in school buildings, on the grounds and in the vicinity of schools.  Include the cost of security salaries, benefits, purchased services, materials & supplies, equipment and other costs related to security services and systems.

3200		Building Services
Activities concerned with operating and keeping the physical plant clean and ready for daily use.  Include the cost of maintenance and custodial salaries, benefits, purchased services, utilities, maintenance and janitorial materials & supplies, equipment and other costs related to operating the physical plants of the school system.

3300		Grounds Services
Activities concerned with keeping the school-owned sites clean and ready for daily use. Include the cost of site maintenance salaries, benefits, purchased services, materials & supplies, equipment and other costs related to grounds services.

3400		Equipment Services
Activities concerned with keeping the equipment in effective working condition and state of repair. Include the cost of maintenance salaries, benefits, purchased services, materials & supplies, equipment and other costs which have the primary function of maintaining non-instructional equipment such as computers, machinery and other complex mechanical devices.  NOTE: Only the purchase of equipment used to maintain other equipment should be included in this function.

3500		Vehicle Services
Activities concerned with keeping the vehicles, other than student transportation vehicles, in effective working condition and state of repair.  Include the cost of vehicle maintenance and service salaries, benefits, purchased services, materials & supplies, equipment and other costs related to maintenance and upkeep of vehicles owned by the school system.  NOTE: Student transportation vehicle maintenance should be recorded using 4170 - Transportation Vehicle Maintenance Services.

3900		Other Operation & Maintenance Services
Activities concerned with other operation and maintenance services that can not be classified in the above functions.

4000-4999	AUXILIARY SERVICES
Those activities or services functioning in a subsidiary capacity and lending assistance to the educational process.  Included in this function are student transportation services and food service operations.

4110-4199	Student Transportation Services
Activities concerned with conveying students to and from and between schools.

4110		Transportation Administrative Services
Activities pertaining to directing and managing student transportation services.
4120		Regular Transportation
Activities concerned with conveying regular students to and from and between schools.
4121		Natural Disaster Transportation
Temporary activities involved on conveying children to another school because their zoned school was destroyed by hurricane, flood or other natural disaster.

4130		Special Education Transportation
Activities concerned with conveying special education students to and from and between schools.
4131		Transition to Work Transportation
Activities involved with conveying special education students to job sites during the school day in order to comply with the requirements of the Occupational Diploma Program.
4132		Special Needs Mid-Day Transportation
Activities involved with conveying special needs students during the school day.
4140		Vocational Education Transportation
Activities concerned with conveying vocational education students to and from and between schools.
4141		Midday Transportation
Activities concerned with conveying non-special education students during the school day.
4150		Extra/Co-curricular Transportation
Activities concerned with conveying students on trips to athletic events, field trips, and other school sponsored activities.
4160		Transportation Monitoring Services
Activities concerned with supervising students in the process of being transported to and from school, and between schools.  Such supervision can occur while students are in transit, while they are being loaded or unloaded, and in directing traffic at the loading points.
4170		Transportation Vehicle Maintenance Services
Activities involved in maintaining student transportation vehicles.  It includes repairing vehicles, replacing parts, cleaning, painting, fueling and inspecting for safety.  NOTE: Other school owned vehicle maintenance costs should be recorded using 3500 - Vehicle Services.
4180	Choice-related transportation
Activities involved in providing choice-related student transportation required under the No Child Left Behind Act of 2001.
4181	Head Start Transportation
Activities involved in providing student transportation related to the Head Start program.
4182	Preschool Home Transportation
Activities involved in providing student transportation to preschool centers from student homes.
		4183		Alternative School Transportation
Activities involved in providing student transportation related to Alternative Schools.
		4184		Magnet School Transportation From Zoned Schools
Activities involved in providing student transportation to magnet schools from zones schools.
		4185		Magnet School Transportation From Student Homes
Activities involved in providing student transportation to magnet schools from student homes.
		4186		Preschool Transportation
Activities involved in providing student transportation related to Preschool.
4187		Alternative School Transportation from Student Homes
Activities concerned with conveying students to alternative schools from their zoned or schools or designated locations.
4188		Extended Day Transportation
Activities concerned with conveying students after regular school hours.

4189		Homeless Transportation	
Activities concerned with conveying students who are classified as homeless.
4190		Other Transportation Services
Student transportation activities that cannot be classified in the above.

4210-4299	Food Services

4210		Child Nutrition
Activities concerned with providing food to students and staff in a school system.  This service area includes preparing, delivering and serving regular and incidental meals, lunches, or snacks in connection with school activities.  Also, the cost associated with the acquisition of equipment and other related items pertaining to the child nutrition program should be included in this function.  Maintenance and repairs should be recorded in the 3000 - Operation & Maintenance Service ranges of codes designated with the food service Program codes.
4290		Other Food Services
Other food service activities that cannot be classified in the above.

6110-6910	GENERAL ADMINISTRATIVE SERVICES
Activities concerned with establishing and administering policy for operating the school system.

6110-6190	Board of Education Services

6110		General Board of Education Services
Activities concerned with establishing policy and approving recommendations from the superintendent for the general operation of the school system.
6190		Other Board of Education Services
Other activities of the school board that cannot be classified in the above.

6210-6290	Executive Administrative Services

6210		General Executive Administrative Services
Activities associated with the overall general administration of executive responsibilities for the entire school system.  These activities include general directing and managing of all affairs of the school system by the superintendent.
6215		Assistant Executive Administrative Services
Activities associated with assisting the superintendent with the development and operation of the overall administration of the school system.
6220		Special Area Executive Administrative Services
Activities associated with the development and operation of system-wide specific service areas and programs.
6290		Other Executive Administrative Services
Other general administrative services which cannot be recorded under the preceding functions.

6310-6390	Business Support Services

6310		Fiscal Services
Activities concerned with the fiscal operations of the school system.  This function includes budgeting, financial accounting, accounts payable, payroll, and other business activities not specified in the following functions.
6320		Purchasing Services
Activities concerned with purchasing supplies, furniture, equipment, and materials used in the schools or school system operations.
6330		Internal Auditing Services
Activities concerned with verifying the account records, which includes evaluating the adequacy of the internal control system, verifying and safeguarding assets, reviewing the reliability of the accounting and reporting systems, and ascertaining compliance with established policies and procedures.
6340		Warehousing & Distributing Services
Activities concerned with receiving, storing, safeguarding, and distributing supplies and material for the school system.
6390		Other Business Support Services
Other business services that cannot be classified in the above functions.

6410-6490	System-Wide Support Services

6410		Information Services
Activities concerned with writing, editing, and other preparation necessary to disseminate educational and administrative information to students, staff, managers, and the general public.
6420		Data Processing Services
Activities concerned with preparing data for storage, storing data, and retrieving the data for reproduction as information for management and reporting purposes.
6430		Staff Services
Activities concerned with maintaining an efficient staff for the school system.  It includes such activities as recruiting and placement, staff transfers, in-service training for support staff (See 2215 - Instructional Staff Development for instructional staff training), health services, and human resources.
6450		Printing, Publishing & Duplicating Services
Activities concerned with printing, publishing, and duplicating publications and materials for the entire school system.  NOTE: For Central Office printing see function 6550 - Printing, Publishing & Duplicating Services
6490		Other Central Support Services
Other central support services that can not be classified under the preceding functions.

6500-6599	Central Office Services

6510		General Central Office Services
Activities concerned with providing services that cannot be charged to a specific function in the central office.  Examples are costs related to the receptionist and other central office support functions not specifically assigned to a particular area.
6520		Communication Services
Activities concerned with communication services that will not be charged to a specific area or central office function.  Examples are telephone, fax services, postage and other related items and services.
6540		Technology/Data Processing Service
Activities concerned with technology services not charged to a specific area but used by the entire central office.  Examples are computer hardware/software and other related cost of these services.
6550		Printing, Publishing & Duplicating Services
Activities concerned with printing, publishing, and duplicating publications and materials for the central office.  NOTE: For system-wide printing see function 6450 - Printing, Publishing & Duplicating Services
6590		Other Central Office Services
Other central office activities that cannot be classified under the preceding functions.

6910	Other General & Central Support Services
Other general and central support services that cannot be classified with the preceding functions.

7100-7900	CAPITAL OUTLAY - REAL PROPERTY
Activities concerned with acquiring land and buildings, land and building improvements, building additions and construction and architecture and engineering services.

7100		Site Acquisition and Improvements
Activities concerned with initially acquiring and improving new sites; and improving existing sites.

7200		Building Acquisition and Improvements
Activities concerned with initially acquiring and improving new buildings; and improving existing buildings.

7900		Other Capital Outlay - Real Property
Other Capital Outlay activities that cannot be classified in the above functions.

8100-8900	DEBT SERVICES - LONG-TERM
Activities involved in servicing the long term debt(s) of the school system.  These include payments of principal and interest on bond and warrant obligations, payments of principal and interest on lease-purchase agreements and payments of other related debt service charges incurred such as handling charges from lending institutions.

8100		Bonds and Warrants
Activities involved in servicing the long term debt(s) of the school system for bonds and warrants.

8200		Notes
Activities involved in servicing the long term debt(s) of the school system for notes payable.

8300		Lease Purchase Agreements
Activities involved in servicing the long term debt(s) of the school system for lease purchase agreements.

8900		Other Debt Services - Long-Term
Other activities involved in servicing the long term debt(s) of the school system that cannot be classified in the above functions.

9100-9800	OTHER EXPENDITURES
Activities involving the operations of programs other than those normally considered "day school". These include activities dealing with Adult/Continuing education programs, nonpublic school programs and services and community services.

9100-9190	Adult/Continuing Education
Activities that develop knowledge and skills to meet immediate and long range educational objectives of adults and students outside the kindergarten through twelfth (12) grade school programs.

9110		Adult Education
Activities that develop knowledge and skills to meet immediate and long-range educational objectives of adults.
9120		Community Education
Activities that develop knowledge and skills to meet immediate and long range educational objectives of students outside the kindergarten through twelfth (12) grade school programs.
9130		Extended Day
Activities before or after normal school hours that develop knowledge and skills to meet immediate and long range educational objectives of students outside the kindergarten through twelfth (12) grade programs.
9140		Preschool
Activities that develop knowledge and skills to meet immediate and long range educational objectives of preschool students outside the kindergarten through twelfth (12) grade programs.
9150	DOC Transition Grant
Activities pertaining to transitional training for youth offenders who have completed or are completing GED programs which include job placement & mentoring programs.  
	9190	Other Adult/Continuing Education Programs
Other activities that develop knowledge and skills to meet immediate and long-range educational objectives of adults and students outside the kindergarten through twelfth (12) grade school programs that cannot be classified in the above functions.

9200		Non-Public School Programs
Activities for students attending a school established by an agency that is supported by other than public funds.

9310-9390	Community Services
Activities which are not directly related to providing educational services in a school system for some segment of the community.

9310		Community Recreation
Activities concerned with providing recreation for the community as a whole.  Included are such activities as organizing and supervising playgrounds, swimming pools, and similar programs.

9320		Civic Services
Activities concerned with providing services to civic affairs or organizations.  This function includes services to parent-teacher associations, public forums, lectures, and civil defense.
9330		Custody and Child Care Services
Activities pertaining to providing services for the custodial care of children in day schools, or child-care centers which are not part of the instructional program.
9340		Summer Feeding Services
Activities pertaining to sponsoring or vending/contracting meals during the summer or during school breaks for USDA-Food Service Program.
9390		Other Community Services
Other activities which are not directly related to providing educational services in a school system for some segment of the community that can not be classified in the above functions.

9700	Payments Made on Behalf of Other Schools

9800		Other Expenditures
Other expenditures involving the operations of programs other than those normally considered "day school".

9910-9990	Other Fund Uses
Other outlays of funds that are not classified as expenditures, but still require budgetary or accounting control.

9910	Interfund Operating Transfers Out
Transactions which withdraw money from one fund source and place it into another without recourse.

9990	Other Fund Uses
Other outlays of funds that are not classified as expenditures, but still require budgetary or accounting control that is not an Interfund Operating Transfer Out.

OBJECT OF EXPENDITURE COMPONENT

SECTION- F

	

OBJECT OF EXPENDITURE COMPONENT

	The object of expenditure component is used in the accounting system to identify the service or commodity obtained as the result of a specific expenditure.  Object of expenditure codes are required to be used with function of expenditure codes when recording expenditure transactions.

	The three (3)-digit object of expenditure code in the accounting system will identify the following major categories:

PERSONNEL SERVICES				001-199

EMPLOYEE BENEFITS					200-299

PURCHASED SERVICES				300-399

MATERIALS AND SUPPLIES				400-499

CAPITAL OUTLAY					500-599

OTHER OBJECTS					600-899

OTHER FUND USES					900-997

OBJECT OF EXPENDITURE CODES

PERSONNEL SERVICES (001-199)
Salaries - Certificated Personnel (001-099)
Teachers		
Regular Teacher						010
Resource Teacher						011
Alternative School Teacher					012
NOTE: DO NOT USE OBJECT CODE 013 EFFECTIVE 10/01/2012.
First Year Teacher Scholar					013
Teacher – Gifted						014
Teacher – Collaborative Special Education			015
Teacher – Collaborative Other					016
Teacher – Retired						018
Teacher – Vacancy						019
Principal							
Principal (N-12)							021
Principal (N-6)							022
Principal (4-8)							023
Principal (7-12)							024
Career/Technical Administrator (School Level)			025
Assistant Principal						
Asst Principal (N-12)						031
Asst Principal (N-6)						032
Asst Principal (4-8)						033
Asst Principal (7-12)						034
Asst Career/Technical Administrator (School Level)		035
Counselor							
Counselor (N-12)						041
Counselor (N-6)							042
Counselor (4-8)							043
Counselor (7-12)						044
Counselor (10-12)						045
Supervisor
NOTE: DO NOT USE OBJECT CODE 050 EFFECTIVE 10/01/2012.	
	Regular Supervisor						050
Supervisor of Attendance					051
Supervisor of Instruction						052
Supervisor of Child Nutrition					053
Supervisor of Transportation					054
Career/Technical Administrator (System Level)			056
Asst Career/Technical Administrator (System Level)		057
Supervisor – Other						059
Superintendent							
Superintendent							061
Asst Superintendent						062
Administrative Assistant						063
Teacher Leader							065
Librarian							
Librarian (N-12)							071
Librarian (N-6)							072
Librarian (4-8)							073
Librarian (7-12)							074
Mathematics Coach						077
Science Coach							078
			NOTE: DO NOT USE OBJECT CODE 080 EFFECTIVE 10/01/2012.
Other Certificated Personnel 						080
Coordinator/Director						081
Evaluator							082
Consulting Teacher						083
Reading Coach							084
			NOTE: DO NOT USE OBJECT CODE 085 UNTIL FY 2013.
Interpreter of the Hearing Impaired				085
Psychometrist							086
Psychologist							087
Coordinator/Asst Coordinator of Special Education		088
Contract Substitute						089
			NOTE: DO NOT USE OBJECT CODE 090 EFFECTIVE 10/01/2012.
Speech Language Pathology Assistant				090
Speech Pathologist						091
Speech Pathologist Assistant Certified				092
Technology Coordinator – Certified				097
Other Certified Vacancy						098
Other Certified – Retired					099

Salaries - Support Personnel (100-199)
Assistant (Aide)							
Instruction Assistant						101
Health Assistant						102
Bus Assistant							103
Student Assistant						104
Media Assistant							105
Intern								106
Adjunct Teacher						107
Other Assistant							109
Administrative							
Coordinator/Asst. Coordinator					111
Career Coach							112
Supervisor/Asst. Supervisor					113
Technology Coordinator – Support				114
Manager/Asst. Manager						115
Chief School Financial Officer					116
Director/Asst. Director						117
Board Member							118
Other Administrative						119
Professional							
Registered Nurse						121
Social Worker							122
Accountant/Auditor						123
Buyer/Purchasing Agent						124
Programmer/Analyst						125
Administrative Asst						126
Psychometrist							127
Therapist							128
Other Professional						129
Technical							
Practical Nurse							131
Computer Operator						132	
Bookkeeper							133
Teacher (Non-Regular Day School Programs)			134
Interpreter/Transliterator						135
Other Technical							139
Clerical								
Secretary							141
Receptionist							142
Clerk								143
Clerk Typist							144
Data Entry							145
Cashier								146
Registrar							147
Other Clerical							149
Crafts & Trade							
Mechanic - Certified						151
Electrician							152
Painter								153
Carpenter							154
Construction							155
Plumber							156
Equipment Repair						157
Mechanic – Not-Certified					158
Other Crafts & Trade						159
Operative							
Bus Driver							161
Truck Driver							162
Equipment Operator						163
Delivery/Courier							164
Bus Driver – Retired						167
Other Support – Retired						168
Other Operative							169
Service								
Custodial							171
Cook/Baker							172
Laborer								173
Warehouse							174
Groundskeeper							175
Helper								176
Worker								177
Security Guard							178
Other Service							179
Substitutes								180
Other Compensation for Personal Services	
Supplements								191
Stipends								192
Expense Allowance							193
Overtime								194
Compensation for Unused Leave					195
Teacher Incentives							196
Head Athletic Coach							197
Assistant Athletic Coach							198
Other Compensation							199

EMPLOYEE BENEFITS (200-299)
Health Insurance (210-219)
State Insurance							210
Other Health Insurance 						219
Retirement (220-229)
State Retirement						220
Other Retirement						229
Social Security (230-239)
Social Security							230
Medicare (240-249)
Federal Medicare						240
Unemployment Compensation (250-259)
State Unemployment Compensation Insurance			250
Workers Compensation (260-269)
Workers Compensation Insurance				260
Life Insurance								270
Tuition Reimbursement						280
Other Employee Benefits						290

PURCHASED SERVICES (300-399)
Professional Educational Services 					310
Student Educational Services						311*
Staff Educational Services						312*
Other Professional Educational Services					319*
Other Professional Services						320
Administrative/Agent Charges						321*
Accounting								322*
Auditing							323
Architect								324*
Legal Fees							325
Medical/Health Services							326*
Drug Testing Services							328*
Other Professional Services						329*
Technical Services							330
Data Processing Services						331*
Clerical Services							332*
Software Maintenance Agreements					333*
Appraisal Services							334*
Substitutes								335*
Other Technical Services						339*
Property Services							340
Equipment/Vehicle Repair and Maintenance				341*
Equipment Maintenance Agreements					342*
Land and Building Repair/Maintenance					343*
Leases									344*
Rental-Equipment							345*
Rental-Land and Building						346*
Custodial Services							347*
Garbage and Waste							348*
Other Property Services							349*
Tuition									350
Alabama Public School Systems						351*
Other School Systems							352*
Private Agencies							353*
Public Colleges								354*
Other Tuition								359*
Communication							360
Telephone								361*
Telecommunication							362*
Advertising								363*
Postage								364*
Other Communication Services						369*
Utilities								370
Electricity								371*
Water and Sewage							372*
Natural Gas								373*
Propane Gas								374*
Fuel Oil									375*
Coal									376*
Other Utilities								379*
Travel & Training							380
Local In-District								381*
In-State									382*
Out-of-State								383*
Other Travel and Training						389*
Other Purchased Services						390
Transportation-Alabama Public School Systems				391*
Transportation-Other Providers						392*
Food Services								393*
Printing and Binding							394*
Insurance Services							395*
Freight and Shipping							396*
Athletic Officials								397*
Other Purchased Services						399*

MATERIALS & SUPPLIES (400-499)
Instructional Supplies							410
Student Classroom Supplies						411*
Staff Training Supplies							412*
Parent Instruction Supplies						413*
Instructional Software							414*
Athletic & Physical Education Supplies					415*
Other Instructional Supplies						419*
Books & Periodicals							420
Textbooks							421
Library/Media Books						422
Audio/Video Material							423*
Magazines/Periodicals							424*
Reference Materials							425*
Other Books and Periodicals						429*
Non-Capitalized Equipment (Greater Than or Equal To $500 but Less Than $5,000)
NOTE: DO NOT USE OBJECT CODES 430 – 439 EFFECTIVE 10/01/2003.
Furniture and Fixtures						431
Audio/Video							432
Laboratory							433
Library/Media							434
Computer Hardware						435
Athletic & Physical Education					436
Tractors/Mowers						437
Traffic Control Devices						438
Other Equipment						439
Maintenance & Operations Supplies					440
Custodial Supplies							441*
Maintenance Supplies							442*
Other Maintenance and Operation Supplies				449*
Vehicle Supplies							450
Fuel-Gasoline								451*
Fuel-Diesel								452*
Fuel-Other								453*
Oil and Lubricants							454*
Tires									455*
Vehicle Parts								456*
Other Vehicle Supplies							459*
Food/Food Supplies (460-469)
Purchased Food						461
USDA Commodities						462
Food Service Supplies						463
Food Processing Supplies					464
Other Food Supplies						469
General Supplies							470
Office Supplies								471**
Data Processing Supplies						472*
Items for Resale						478
Other General Supplies							479*
Other Non-Instructional Supplies					480
Testing Supplies							481*
Non-Instructional Software						482*
Other Non-instructional Supplies						489*
Non-Capitalized Equipment (Less than $5,000)
NOTE: LESS THAN $5,000 EFFECTIVE 10/01/2003			
Instructional Equipment						491
Furniture and Fixtures						492
Non-instructional Equipment					493
Audio/Video							494
Computer Hardware						495
Library/Media							496
Laboratory							497
Athletics and Physical Education				498
Other Equipment						499

CAPITAL OUTLAY (500-599)
Real Property (Use Only in Function 7000 range) (510-519)
Land								511
Land Improvement						512
Buildings-Purchased						513
Buildings-Constructed						514
Building Improvements						515
Other Real Property						519
Personal Property (520-589)
Machinery-Complex Systems 					520
Vehicles 							530
School Buses						531
Service Vehicles						532*
Automobiles							533*
Other Vehicles							539*
Equipment							540
Furniture and Fixtures						541**
Audio/Video							542**
Laboratory							543**
Library/Media							544**
Computer Hardware						545**
Computer Software						546
Athletic & Physical Education					547**
Tractors/Mowers						548**
Traffic Control Devices						549
Other Equipment						589**
Other Capital Outlay							590

OTHER OBJECTS (600-899)
Debt Service Short-Term (610-619)
Principal – Short-Term Loans						611
Interest - Short-Term Loans					613
Other Interest							619
Dues & Fees							620
Association Dues							621*
License Fees								622*
Registration Fees							623*
Doubtful Accounts Expense (Proprietary Fund Types Only) 	627
Bank Service Charges							628*
Other Dues and Fees							629*
Other Objects (690-699)
Depreciation Expense (Proprietary Fund Types Only)		691
Other Objects							699
Buildings and Land Improvements Less Than $50,000
Buildings - Constructed, Less Than $50,000			701
Buildings - Purchased, Less Than $50,000			702
Exhaustible Land Improvements Costing Less Than $50,000	703
Building Improvements Costing Less Than $50,000		704

OTHER FUND USES (900-997)
Indirect Cost								910
School System Separation Agreement Payments			919
Fund Transfers (920-929)
Operating Transfers Out						920
Operating Transfers Out - Proprietary Fund Types		922
Operating Transfers Out - Local School Fund Sources		923
Federal Funds Flexibility Transfer				924
Debt Service Long-Term (930-939)
Principal							931
Interest								932
Discount on Instrument Sold					933
Payments to Escrow Agent					938
Other Debt Service						939
Refunds (950-959)
Refunds to State						951
Other Refunds							959
Claims Against LEA							960
Fines and Penalties							961*
Judgments								962*
Other Claims								969*

DEFINITIONS OF OBJECT
OF EXPENDITURE CODES

001-199	PERSONNEL SERVICES
This group of object codes includes costs for salaries and wages paid to permanent, temporary and substitute school employees for personal services rendered while on the payroll.

001-099	Salaries - Certified Personnel
Cost related to salary expenses for personnel in positions requiring a valid certificate issued by the Alabama State Department of Education.

010	Teacher
011	Resource Teacher
012	Alternative School Teacher
NOTE: DO NOT USE OBJECT CODE 013 EFFECTIVE 10/01/2012.
013	First Year Teacher Scholar
014	Teacher – Gifted
015	Teacher – Collaborative Special Education
016 	Teacher – Collaborative Other
018	Teacher – Retired
019	Teacher - Vacancy

	Principal
Cost related to salary expenses for Principal positions requiring a valid certificate issued by the Alabama State Department of Education.
021	Principal (N-12)
022	Principal (N-6)
023	Principal (4-8)
024	Principal (7-12)
025	Career/Technical Administrator (School Level)
Cost related to salary expenses for Career/Technical Administrator (school level) positions requiring a valid certificate issued by the Alabama State Department of Education.

Assistant Principal
Cost related to salary expenses for Assistant Principal positions requiring a valid certificate issued by the Alabama State Department of Education.
031	Asst Principal (N-12)
032	Asst Principal (N-6)
033	Asst Principal (4-8)
034	Asst Principal (7-12)
035	Asst Career/Technical Administrator (School Level)
Cost related to salary expenses for Assistant Career/Technical Administrator (school level) positions requiring a valid certificate issued by the Alabama State Department of Education.
	Counselor
Cost related to salary expenses for Counselor positions requiring a valid certificate issued by the Alabama State Department of Education.
041	Counselor (N-12)
042	Counselor (N-6)
043	Counselor (4-8)
044	Counselor (7-12)
045	Counselor (10-12)

	Supervisor
Cost related to salary expenses for Supervisor positions requiring a valid certificate issued by the Alabama State Department of Education.
			NOTE: DO NOT USE OBJECT CODE 050 EFFECTIVE 10/01/2012.
050	Regular Supervisor
051	Supervisor of Attendance
052	Supervisor of Instruction
053	Supervisor of Child Nutrition
054	Supervisor of Transportation
056	Career/Technical Administrator (System Level)
057	Asst Career/Technical Administrator (System Level)
059	Supervisor - Other

	Superintendent
Cost related to salary expenses for Superintendent positions requiring a valid certificate issued by the Alabama State Department of Education.
061	Superintendent
062	Asst Superintendent
063	Administrative Assistant
065	Teacher Leader

	Librarian
Cost related to salary expenses for Librarian positions requiring a valid certificate issued by the Alabama State Department of Education.
071	Librarian (N-12)
072	Librarian (N-6)
073	Librarian (4-8)
074	Librarian (7-12)
077	Mathematics Coach
078	Science Coach
		NOTE: DO NOT USE OBJECT CODE 080 EFFECTIVE 10/01/2012.
080	Other Certificated Personnel
Cost related to salary expenses for Other Certificated Personnel positions requiring a valid certificate issued by the Alabama State Department of Education that cannot be classified in the above.

100-199	Salaries - Support Personnel
Cost related to salary expenses for Support Personnel in positions not requiring a valid certificate issued by the Alabama State Department of Education.

100-109	Assistant (Aide)
110-119	Administrative
120-129	Professional
130-139	Technical
140-149	Clerical
150-159	Crafts & Trade
160-169	Operative
170-179	Service
180-189	Substitutes

190-199	Other Compensation for Personal Services
Cost related to salary expense that is extra in nature and not part of the regular contract, salary, or wage of the employee.

191	Supplements
192	Stipends
193	Expense Allowance
194	Overtime
195	Compensation for Unused Leave
196	Teacher Incentives
197	Head Athletic Coach
198	Assistant Athletic Coach
199	Other Compensation

200-299	EMPLOYEE BENEFITS
This group of object codes includes costs for benefits paid on behalf of employees of the school system as fringe benefits in addition to gross salaries recorded for personal services.

210-219	Health Insurance
210		State Insurance
219		Other Health Insurance

220-229	Retirement
220		State Retirement
229		Other Retirement

230-239	Social Security
230		Social Security

240-249	Medicare
240		Federal Medicare

250-259	Unemployment Compensation
250		State Unemployment Compensation Insurance

260-269	Workers Compensation
260		Workers Compensation Insurance

270-279	Life Insurance

280-289	Tuition Reimbursement

290-299	Other Employee Benefits

300-399	PURCHASED SERVICES
	This group of object codes includes costs for services which by their nature can be performed only by persons or firms with specialized skills and knowledge; or services performed by persons other than school employees to operate, repair, and maintain property owned or used by the school system.  While a product may or may not result from the transaction, the primary reason for the purchase is the service provided.

310-319	Professional Educational Services
311*	Student Educational Services
312*	Staff Educational Services
319*	Other Professional Educational Services

320-329	Other Professional Services
321*	Administrative/Agent Charges
322*	Accounting
323	Auditing
324*	Architect
325	Legal Fees
326*	Medical/Health Services
327*	Board Member
328*	Drug Testing Services
329*	Other Professional Services

330-339	Technical Services
331*	Data Processing Services
332*	Clerical Services
333*	Software Maintenance Agreements
334*	Appraisal Services
335*	Substitutes
339*	Other Technical Services

340-349	Property Services
341*	Equipment/Vehicle Repair and Maintenance
342*	Equipment Maintenance Agreements
343*	Land and Building Repair/Maintenance
344*	Leases
345*	Rental-Equipment
346*	Rental-Land and Building
347*	Custodial Services
348*	Garbage and Waste
349*	Other Property Services

350-359	Tuition
351*	Alabama Public School Systems
352*	Other School Systems
353*	Private Agencies
354*	Public Colleges
359*	Other Tuition

360-369	Communication
361*	Telephone
362*	Telecommunication
363*	Advertising
364*	Postage
369*	Other Communication Services

370-379	Utilities
371*	Electricity
372*	Water and Sewage
373*	Natural Gas
374*	Propane Gas
375*	Fuel Oil
376*	Coal
379*	Other Utilities

380-389	Travel & Training
381*	Local In-District
382*	In-State
383*	Out-of-State
389*	Other Travel and Training

390-399	Other Purchased Services
391*	Transportation-Alabama Public School Systems
392*	Transportation-Other Providers
393*	Food Services
394*	Printing and Binding
395*	Insurance Services
396*	Freight and Shipping
397*	Athletic Officials
399*	Other Purchased Services

400-499	MATERIALS AND SUPPLIES
This group of object codes includes costs for items that are consumed, worn out, or deteriorated through use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances.

410-419	Instructional Supplies
411*	Student Classroom Supplies
412*	Staff Training Supplies
413*	Parent Instruction Supplies
414*	Instructional Software
Note: Policy on Capitalization or Expensing of Software Cost
	Generally, software should not be capitalized and thus should not be included in the General Fixed Asset Account Group.  In some instances, computer hardware and software are purchased as a package and the specific costs for hardware and software are inseparable.  In such case, the total cost should be capitalized and included in the General Fixed Asset Account Group.  Another exception to the above rule pertains to those costs incurred to purchase or develop computer software products that are to be used for producing income.  FAS-86 requires the costs related to income-producing software to be capitalized and included in the Board’s General Fixed Asset Account Group.

415*	Athletic & Physical Education Supplies
419*	Other Instructional Supplies

420-429	Books & Periodicals
421	Textbooks
422	Library/Media Books
423*	Audio/Video Material
424*	Magazines/Periodicals
425*	Reference Materials
429*	Other Books and Periodicals

430-439	Non-Capitalized Equipment ($500  or greater and meets the following criteria)
Note: Criteria of Equipment
1.  Retains its original shape and appearance with use.
2.  Under normal conditions is expected to serve its intended purpose for longer than one year, and;
3.  Is non-expendable; that is, if the item is damaged or some of its parts are worn out, it is more feasible to repair the item than to replace it with a new unit.
Note: DO NOT USE OBJECT CODES 430 – 439 EFFECTIVE 10/01/2003.
431	Furniture and Fixtures 
432	Audio/Video 
433	Laboratory 
434	Library/Media 
435	Computer Hardware 
436	Athletic & Physical Education 
437	Tractors/Mowers 
438	Traffic Control Devices 
439	Other Equipment 

440-449	Maintenance & Operations Supplies
441*	Custodial Supplies
442*	Maintenance Supplies
449*	Other Maintenance and Operation Supplies

450-459	Vehicle Supplies
451*	Fuel-Gasoline
452*	Fuel-Diesel
453*	Fuel-Other
454*	Oil and Lubricants
455*	Tires
456*	Vehicle Parts
459*	Other Vehicle Supplies

460-469	Food/Food Supplies
461	Purchased Food
462	USDA Commodities
463	Food Service Supplies
464	Food Processing Supplies
469	Other Food Supplies

470-479	General Supplies
471**	Office Supplies
472*	Data Processing Supplies
478	Items for Resale
479*	Other General Supplies

480-489	Other Non-Instructional Supplies
481*	Testing Supplies
482*	Non-Instructional Software
489*	Other Non-instructional Supplies

490-499	Non-Capitalized Equipment (Less than $500 and meets the following criteria)
NOTE: LESS THAN $5,000 EFFECTIVE 10/01/2003
Note: Criteria of Equipment
1.  Retains its original shape and appearance with use.
2.  Under normal conditions is expected to serve its intended purpose for longer than one year, and;
3.  Is non-expendable; that is, if the item is damaged or some of its parts are worn out, it is more feasible to repair the item than to replace it with a new unit.

491	Non-Capitalized Instructional Equipment
492	Non-Capitalized Furniture and Fixtures
493	Non-Capitalized Non-Instructional Equipment
494	Non-Capitalized Audio/Video
495	Non-Capitalized Computer Hardware
496	Non-Capitalized Library/Media
497	Non-Capitalized Laboratory
498	Non-Capitalized Athletics and Physical Education
499	Other Non-Capitalized Equipment

500-599	CAPITAL OUTLAY
This group of object codes includes costs for acquiring fixed assets, including land or existing buildings; improvements of grounds; initial equipment; additional equipment; and replacement of equipment.

Note:  Capitalized Equipment (Costing more than $5,000 per unit and meeting the following criteria.)
1.  Retains its original shape and appearance with use.
2.  Under normal conditions is expected to serve its intended purpose for longer than one year, and;
3.  Is non-expendable; that is, if the item is damaged or some of its parts are worn out, it is more feasible to repair the item than to replace it with a new unit.

Note: Policy on Capitalization or Expensing of Software Cost
GASB 51 states that all intangible assets that are not specifically excluded by its scope be capitalized.  This includes computer software meeting the following requirements:

a)	Lack of physical substance – the asset may be contained in or on an item with physical substance.
b)	Nonfinancial in nature – an asset that is not in a monetary form and represents no claims or rights to assets in a monetary form.
c)	Initial useful life extends beyond a single reporting period.

510-519	Real Property (Use Only in Function 7000 range)
511	Land
512	Land Improvement
513	Buildings-Purchased
514	Buildings-Constructed
515	Building Improvements
519	Other Real Property

520-589	Personal Property
520-529	Machinery-Complex Systems
530-539	Vehicles
531	School Buses
532*	Service Vehicles
533*	Automobiles
539*	Other Vehicles
540-589	Equipment
541**	Furniture and Fixtures
542**	Audio/Video
543**	Laboratory
544**	Library/Media
545**	Computer Hardware
546	Computer Software
547**	Athletic & Physical Education
548**	Tractors/Mowers
549	Traffic Control Devices
589**	Other Equipment

590-599	Other Capital Outlay

600-899	OTHER OBJECTS
	This group of object codes includes costs for goods and services not otherwise classified in the above objects.

610-619	Debt Service Short-Term
611	Principal-Short-Term Loans
613	Interest - Short-Term Loans
619	Other Interest

620-629	Dues & Fees
621*	Association Dues
622*	License Fees
623*	Registration Fees
627	Doubtful Accounts Expense (Proprietary Fund Types Only)
628*	Bank Service Charges
629*	Other Dues and Fees
690-699	Other Objects
691	Depreciation Expense (Proprietary Fund Types Only)
699	Other Objects
700-704	Buildings & Land Improvements Less Than $50,000 
	701	Buildings – Constructed, Less Than $50,000
	702	Buildings – Purchased, Less Than $50,000
703	Exhaustible Land Improvements Costing Less Than $50,000
704	Building Improvements Costing Less Than $50,000

900-997	OTHER FUND USES
	This series of codes is to be used to classify transactions which are not properly recorded as expenditures to the school system but require budgetary or accounting control.

910		Indirect Cost
919		School System Separation Agreement Payments

920-929	Fund Transfers
920	Operating Transfers Out
922	Operating Transfers Out - Proprietary Fund Types
923	Operating Transfers Out - Local School Fund Sources

930-939	Debt Service Long-Term
931	Principal
932	Interest
933	Discount on Instrument Sold
938	Payments to Escrow Agent
939	Other Debt Service

950-959	Refunds
951	Refunds to State
959	Other Refunds

960-969	Claims Against LEA
961*	Fines and Penalties
962*	Judgments
969*	Other Claims

COST CENTER COMPONENT

SECTION - G

COST CENTER COMPONENT

	The cost center component is used in the accounting system to identify specific units for budgeting revenue and expenditures; accumulating transactions; and identifying financial resources designated for a particular unit.

	The four (4) digit cost center code in the accounting system will identify the following major categories:

		NO COST CENTER REQUIRED				0000

		NON-SCHOOL SITES (Special Population)			0001

		SCHOOL SITES						0002-5299

		VOCATIONAL CENTERS					6000-6999

		COST CENTER POOLS					8000-8999

		NON-REGULAR INSTRUCTIONAL COST CENTERS		9000-9997

COST CENTER CODES

NO COST CENTER REQUIRED					0000

NON-SCHOOL SITES (Special Population)				0001

SCHOOL SITES					0002-5000

VOCATIONAL CENTERS				6000-6999

COST CENTER POOLS				8000-8999
Instructional Services					8100-8199
Instructional Support Services				8200-8299
Student Support Services				8210-8219
Instructional Staff Support				8220-8229
School Administrative Services				8230-8239
Operation & Maintenance				8300-8399
Auxiliary Services					8400-8499
Student Transportation					8410-8419
Food Service Operations				8420-8429
General Administration Services			8600-8699

NON-REGULAR INSTRUCTIONAL			9000-9997
Capital Outlay						9100-9199
Debt Service						9200-9299
Adult/Continuing Education				9300-9399
Non-Public School					9400-9499
Community Services					9500-9549
Payments Made on Behalf of Other Schools		9550-9599
Other Expenditures					9600-9699
Other Fund Uses					9700-9997

DEFINITIONS OF 
COST CENTER CODES

	A cost center code is required to be used on all expenditure transactions of the school system.  As expenditure transactions are recorded, they should be direct charged to the applicable school site or vocational cost centers.  Expenditures which are not charged to a specific site should be charged to a cost center pool. Cost center codes must be used with revenue accounts only when budgeting is required for a revenue being restricted for a designated school site.

0000			NO COST CENTER REQUIRED
	This cost center designation can only be used with balance sheet (assets, liabilities and fund equity) and revenue accounts that are not designated for a specified cost center.

0001			NON-SCHOOL SITES (Special Population)
	This cost center designation should be used for small groups of special population students housed at non-school sites.

0002-5000		SCHOOL SITES
	This range of cost center codes should be used to accumulate cost by the attendance site code assigned by the State of Alabama.

6000-6999		VOCATIONAL CENTERS
	This range of cost center codes should be used to accumulate cost by the vocational site code assigned by the State of Alabama.

8000-8999		COST CENTER POOLS
	This range of cost center codes can be used by the school system to accumulate costs that are generally system-wide in nature and cannot be feasibly charged directly to a school site code when the transaction occurs.

8100			Instructional Services
	Instructional activities dealing directly with the interaction between teachers and students which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.

8200-8299		Instructional Support Services
	Services or activities providing supervision, technical and logistical support to facilitate and enhance instruction which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.

8210-8219		Student Support Services
	Activities designed to assess and improve the well being of students and supplement the teaching process which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.

8220-8229	Instructional Staff Support
	Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.
8230-8239		School Administrative Services
	Activities concerned with the overall administrative responsibilities for a school which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.

8300-8399		Operation & Maintenance
	Activities concerned with keeping the physical plant open, comfortable and safe for use, and keeping the grounds, buildings and equipment in effective working condition and good state of repair which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.

8400-8499		Auxiliary Services
	Activities or services functioning in a subsidiary capacity and lending assistance to the education process which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.

8410-8419		Student Transportation
	Activities concerned with conveying students to and from school and on trips to school sponsored activities which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.
8420-8429		Food Service Operations
	Activities concerned with providing food in a school which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.

8600-8699		General Administrative Services
	General administrative services including the Board of Education, Superintendent, other executive administration, business and central support which are system wide in nature and cannot be feasibly charged to school site cost centers at the time the cost is incurred.

9000-9997		NON-REGULAR INSTRUCTIONAL
	This range of cost center codes should be used to accumulate costs for non-regular instructional functions, sites or programs.  Non-Public School, Adult Education, Community Education, and expenditures for capital outlay and debt service are examples of non-regular instructional programs.

9100-9199		Capital Outlay

9200-9299		Debt Service

9300-9399		Adult/Continuing Education
	This range of cost center codes should be used to accumulate costs for non-regular instructional functions including Adult Education, Community Education, Extended Day, Preschool, and Other Adult/Continuing Education Programs.

9400-9499		Non-Public School
	This range of cost center codes should be used to accumulate costs for educational activities for students attending a school established by an agency that is supported by other than public funds.

9500-9549		Community Services
	This range of cost center codes should be used to accumulate costs for non-regular instructional functions including Community Recreation, Civic Services, Custody and Child Care Services, Summer Feeding Services and Other Community Services.

9550-9599		Payments Made on Behalf of Other Schools

9600-9699		Other Expenditures

9700-9997		Other Fund Uses

FUND SOURCE COMPONENT

SECTION - H

FUND SOURCE COMPONENT

	A fund source is a fiscal and accounting entity with a self-balancing set of accounts recording financial resources, related liabilities, fund equity, and changes caused by the receipt of revenues and expenditures of funds.  This component is used to maintain “fund accounting” in accordance with Section 1300 of the Codification of Governmental Accounting and Financial Reporting Standards published by GASB.

	The four (4) digit fund source code in the accounting system will identify the following major categories:

STATE SOURCES						1000-2999

FEDERAL SOURCES						3000-5999

LOCAL SOURCES						6000-7999

OTHER SOURCES						8000-8999

OTHER FINANCING SOURCES				9000-9997

FUND SOURCE CODES
                                                                                                                                FUND TYPE
NO FUND SOURCE CODE REQUIRED					0000

STATE SOURCES (1000-2999)
Foundation Program
Foundation Program Regular					1110			11
Foundation Program-Current Unit				1110			11
Foundation Special Appropriation				1111			11
Foundation Program Supplemental Fund			1130			11
SDE Appropriations
Additional Teacher Units				1210			11
School Nurses Program					1220			11
Technology Coordinator					1221			11
Career Tech O & M					1222			11
Alabama Reading Initiative				1230			11
SDE One Time At-Risk Grants				1231			11
High School Graduation Exam Remediation		1240			11
Dropout Prevention - PASS				1241			11
SDE Supplemental High Hopes				1242			11
Children First - Alabama Tobacco Settlement		1250			11
Children First – School Social Worker			1251			11
English as a Second Language – State			1252			11
Distance Learning Network				1253			11
Teacher Recruitment Incentives				1254			11
Fine Arts Initiative					1260			11
Governor's Private Eyes Education Program		1270		    11 or 14
Principal Leadership Program				1274			11
Gifted Education					1275			11
21st Century After School Extended Day Program	1276			11
HIPPY							1277			11
School Bus Seat Belt Pilot				1278			11
Teacher Mentoring Program				1279			11
Career Tech Initiative					1280			11
Teach Alabama and 21st Century Classroom		1281			11
High Schools That Work					1282			11
Technology Centers That Work				1283			11
Career Tech Initiative – Career Coaches Program	1284			11	
Advanced Placement – State				1285			11
Transportation
Transportation - Operations				1310			11
Transportation - Fleet Renewal				1320	            	    13 or 14
At Risk						1410			11
School Improvement Reward Funds				1411			11
AAA Failing School 20% COA					1412			11
Alabama Ahead						1413			11
Special Schools for Special Education				1510			11
Preschool							1520			11
Jobs for Alabama's Graduates (JAG)				1540			12
Salaries-1% per Act 97-238					1110			11
Adult Education
Adult Education - Regular				1611			11
Adult Education - Jobs					1612			11
Adult Education - Instructional Technology		1613			11
Adult Education - Full-Time Teachers			1614			11
Adult Education - Model Program			1615			11
Adult Education - One-Stop Career Center		1616			11
Adult Education - Institutionalized Student Grant		1617			11
Adult Education - English Literacy/Civics Grant		1618			11
Community Education						1660			11
Governor’s Special Appropriations				1710	 	           Call
Oil Spill Mitigation						1715			11
OSR Pre-Kindergarten Program					1720			11
Legislative Special Appropriations				1760		           Call
State Contracts							1810			11
Alabama Middle School Initiative				1815			11
Public School Fund-Hold Harmless				2110			11
Public School Fund-Capital Outlay				2120	            	    13 or 14
Public School Fund-Interest					2130			11
State Paid on Behalf – Act 2007 – 415				2201			14
Direct Payment to LEA – Act 2007 – 415 – Incentive		2202			14
State Paid on Behalf – Act 2007 – 415 - Blackbelt		2203			14
State Paid on Behalf or Direct – Act 2007 – 415–Catastrophic	2204			14
State Paid on Behalf - Act 2007 – 415 – Technology		2205			14
State Paid on Behalf – Act 2007 – 415 – Interest			2206			14
PSCA-State Paid on Behalf of LEA				2210	 	    11 or 14
PSCA-State Paid on Behalf of LEA-Act 98-373-ADM		2211			14
PSCA-State Paid on Behalf of LEA-Act 98-373-Career/Tech	2212			14
PSCA-State Paid on Behalf of LEA-Private Eyes Ed. Program	2214		    11 or 14
PSCA-Act 2001-668-Proration Bond Issue			2215	           11, 13 or 14
                                                                                                                                FUND TYPE
PSCA-State Paid on Behalf of LEA-Act 98-373-Emergency	2213			14
PSCA-Direct Payment to LEA					2220		    11 or 14
PSCA-Direct Payment to LEA – Act 98-373 –
SW AL School for Deaf & Blind				2223		   	14
PSCA-Direct Payment to LEA – Act 98-373 Interest		2224		    11
PSCA-St Pd on Behalf of LEA-Act 98-373-Discretionary Funds	2225			14
666 Bond Commission Funds					2226			12
Act 2013 – 381 Career Tech Bond Issue – Formula		2227		    12 or 14
Act 2013 – 381 Career Tech Bond Issue – Competitive		2228		    12 or 14
Act 2013 – 345 Tornado Damaged Schools Bond Issue		2229
PSCA-Direct Payment to LEA-Act 98-373-Fleet Renewal		1320	           11, 13 or 14
PSCA-Direct Payment to LEA-Act 98-373-OCE			1110			11
Driver Education and Training Fund				2230			11
Catastrophic Special Education					2240			11
Catastrophic Special Education Support				2241			11
Children's Trust Fund						2250			11
Alabama Behavior Intervention Specialist Program		2251			11
Dropout Prevention Pilot					2252			11
Math Science Technology Initiative				2253			11
16th Section Land Funds					2254			11
Act 2010 – 720 Fleet Renewal					2255		    13 or 14
Act 2012 – 562 Fleet Renewal					2256		    13 or 14
Act 2012 – 562 BRAC						2257		    13 or 14
Educator Effectiveness Pilot					2258			11
Penny Trust Fund Disease Prevention				2259			11

Other State Sources (2901-2990)						           Call
Other State Sources Default					2901		           Call

FEDERAL SOURCES (3000-5999)
Individuals With Disabilities Education Act (3200-3299)				12
IDEA-Part B						3210
IDEA-Discretionary Grant				3211
IDEA-SSIP Discretionary Grant				3212
IDEA-High Cost Fund					3213
Pre-School Part B-Ages 3-5				3220
Early Education-Part C					3230
Secondary Education-Part C - Transition			3240
Infants and Toddlers					3250
Personnel Development					3260
IDEA Capacity Building					3270
State Improvement Grant				3280
Other IDEA Programs					3290
Vocational Education (3300-3399)							12
Basic Grant						3310
Sex Equity					3311
Displaced Homemaker				3312
Basic Grant Career Academy/Career Magnet	3313
Basic Grant Non-Traditional Occupations	3314
High Schools That Work				3315
Technology Centers That Work			3316
Program Improvement				3317
Career/Technical Education Model Program	3318
		Teach Alabama and 21st Century Classroom		3319
Consumer and Homemaking Education			3320
CT Program of the Year					3321
CT Aerospace Career Themed Academy		3322
CT Hospitality and Tourism Program			3323
CT Model Middle School				3324
Technical Preparation Education			3330
Technical Preparation – Model Program			3331
College Access Challenge Grant			3335
Cooperative Demonstration Program			3340
Bilingual Vocational Training				3350
Integration of Vocational and Academic Learning		3360
Other Vocational					3390
Impact Aid (IASA, Title VIII) (3400-3499)
Impact Aid-PL 874-Regular					3410	  		11
Impact Aid-PL 874-Handicapped			3420			11
Impact Aid-PL 815					3430			14
Vocational Rehabilitation Services (3500-3590)					12
Vocational Rehabilitation Services			3510
Vocational Rehabilitation Other				3590
Workforce Investment Act Dept. of Labor		3595			12
Adult Education (P.L. 100-297)	(3600-3649)						12
Adult Education Basic Grant - Regular			3610
Adult Education Basic Grant - Gateway			3611
Adult Education Basic Grant - Special Project		3612
Adult Education - Workplace				3613
Adult Education - Homeless				3614
Adult Education – DOC Transition Grant			3615
AEFLA–Adult Education Family & Literacy Act (P.L. 105-220) (3650-3699)		12
	Adult Education Basic Grant – Regulare			3650
Adult Education - Instructional Technology		3651
Adult Education - Full-Time Teachers			3652
Adult Education - Model Program			3653
Adult Education - One-Stop Career Center		3654
Adult Education - Institutionalized Student Grant		3655
Adult Education - English Literacy/Civics Grant		3656
	Adult Education Basic Grant – State Leadership		3660
	Adult Education Workforce Development		3670
	Adult Education – JOBS					3680
Education Of Homeless Children And Youth			3710			12
School to Work/Hippy						3730
School to Career – Through ADECA				3740			12
Follow Through						3760			12
WIA - Summer Remediation					3770			12
WIA - Summer Work Experience				3780			12
FIRST Schools and Teachers					3810			12
FIRST Family School Partnership				3820			12
Early Warning Intervention Experimental Study		3831			12
Technology Education						3850			12
ACR – Distance Learning					3851			12
Delta Regional Authority					3852			12
Civil Rights							3910			12
LEAD								3920			12
Learn & Serve Am (Sch Based-Corp for Nat Comm Serv)	3930			12
Class Size Reduction Initiative				3940			12
Title VIII, Part C Reading Excellence Act (LRIS)		3950			12
Title VIII, Part C Reading Excellence Act (TAS)		3951			12
Immediate Aid to Restart School Operations			3970			12
Emergency Impact Aid for Displaced Students		3971			12
Homeless from Hurricane Katrina Assistance			3972			12
Project Serv – Katrina Grant					3973			12
Goals 2000 - Educate America (4000-4009)						
Goals-2000 - Title III					4001			12
AETC Mini Grant						4002			12
No Child Left Behind Act of 2001
Title I, Part A						4110			12	
Title I, Part B, Subsection 1 – Reading First		4111			12
Title I, Part B, Subsection 2 – Early Reading First	4112			12
Title I, Part B, Subsection 3 – Even Start			4113			12	
Title I, Part B, Subsection 4 – Literacy Thru Library	4114			12
Title I, Part C – Migrant Education			4115			12
Title I, Part D – Neglected and Delinquent		4116			12	
Title I, Part F – Comprehensive School Reform		4117			12
Title I, Part H – School Dropout Prevention		4118			12
Title I, Part G – Advanced Placement			4119			12
Title I, Part A – School Improvement			4120			12
Title I, Part A – School Improvement Reward		4121			12
Title I, Part A – School Improvement -  1003(g)		4122			12
Title I, Part G – Advanced Placement Incentive		4123			12
Title II, Part A – Teacher and Principal Training		4130			12
Title II, Part B – Mathematics and Science Partnerships	4131			12
Title II, Part C Subpart 1 – Troops-to-Teachers		4132			12	
Title II, Part C Subpart 2 – Transition-to-Teaching	4133			12
Title II, Part C subpart 3 – National Writing Project	4134			12
Title II, Part C Subpart 4 – Traditional American History	4135			12
Title II, Part D – Enhancing Educ Through Tech (Form)	4136			12
Title II, Part D – Enhancing Educ Through Tech (Comp)	4137			12
Title II, Part A – Principal Mentoring			4138			12
Title II, Part A – AL Leadership Academy Fellows	4139			12
MEP Consortium Incentive Grant			4145			12
Title III – English Lang. Acq., Lang. Enhance. & Acad.	4150			12
Title III – Unaccompanied Children			4151			12
Title IV, Student Support and Academic Achievement	4160			12	
Title IV, Part B – 21st Century Comm. Learning Centers	4161			12
Title IV, Part A – Safe and Drug-Free Schools (GOV)	4162			12
Title IV, Part A, Subpart 2 – Community Service		4163			12
Title IV, Part A, Subpart 2 – School Safety Planning	4164			12	
Title V, Part A – Innovative Programs			4170			12
Title V, Part B – Public Charter Schools			4171			12
Title V, Part C – Magnet Schools Assistance		4172			12
Title V, Part D – Fund for the Improv of Educ - CSRD	4173			12
Title V, Part D – FIE, Direct from Federal Gov’t		4174			12
Title V, Part A – Professional Development Grant	4175			12
Title V, Part A – Teen Pregnancy Prevention Grant	4176			12
Title VI, Part B – Rural Education Initiative		4180			12
Title VII, Part A – Indian Education			4185			12
Title VIII – Impact Aid					4190			12
Title IX – Homeless Education				4195 			12	

American Recovery and Reinvestment Act of 2009
ARRA – Title I, Part A					4210			12
ARRA – Title I, Part D Subpart 2				4216			12
ARRA – School Improvement				4220			12
ARRA – School Improvement 1003(g)			4222			12
ARRA – Title II, Part D (Formula)			4236			12
ARRA – Title II, Part D (Competitive)			4237			12
ARRA – Homeless					4239			12
ARRA – IDEA, Part B					4240			12
ARRA – IDEA, Part B Preschool				4241			12
ARRA – Impact Aid					4245			12
ARRA – NSLP Equipment Assistance			4270			12
ARRA – Headstart					4271			12
ARRA – COBRA Premium Assistance			4272			12
ARRA – State Energy Program (ADECA)		4273			12
ARRA – Early Head Start				4274			12
ARRA – Fiscal Stabilization				4275			12
Education Jobs Fund					4285			12

Elementary and Secondary Education Act (ESEA) (4010-4499)			12
Law-Related Education					4350
Magnet School Assistance (FY 98-99)			4380
School Dropout Assistance (FY 98-99)			4410
Woman’s Educational Equity (FY 98-99)			4420
National Diffusion Network				4450
Preschool Development Grant (84.419A – AL Early 
Childhood Ed / OSR)			4470
Emergency Immigrant Education (FY 98-99)		4480
School Renovation and Technology Program		4490
Improving America’s Schools Act (IASA) (4500-4999)					12
Title I-Part A						4510
Title I-Migrant						4520
Title I-Delinquent					4530
Title I-School Improvement				4540
Title I-Capital Expense					4550
Title I-Even Start					4560
Title I-Demonstration of Innovative Practices		4570
Title VI-Innovative Education				4600
Title II-Professional Development			4700
Title III, Part A Technology Challenge			4750
Title III, Technology Innovation Challenge Grant		4751
Title III, Part B Star Schools Program			4755
Title IV-Safe and Drug Free Schools - Sec 4113 (SDE)	4801
Title IV-Safe and Drug Free Schools - Sec 4114 (GOV)	4802
Title V, Part A Magnet School Assistance 		4850
Title V, Part B Women’s Educational Equity		4851
Title V, Part C School Dropout Assistance		4852
Title VII, Part B-Foreign Language Assistance		4900
Title VII, Part A-Bilingual Education 			4901
Title VII, Part C Emergency Immigrant Education		4902
Title IX, Part A, Subpart 1 – Indian Education Formula	4925
Title X, Part A-Fund for Improvement of Education	4950
	Title X, Part B-Gifted and Talented			4951
		Title X, Part C-Public Charter Schools			4952
		Title X, Part D-Arts in Education				4953
		Title X, Part E-Inexpensive Book Distribution Program	4954
		Title X, Part F-Civic Education				4955
		Title X, Part G-Ellender Fellowship Program		4956
	Title X, Part H-DeLugo Territorial Ed Improvement	4957
	Title X, Part 1-21st Century Community Learning Centers	4958
	Title X, Part J-Urban and Rural Education Assistance 	4959
                                                                                                                                FUND TYPE
	Title X, Park K-National Writing Project			4960
	Title X, Park L-Ext. Time for Learning/Longer Sch Yr	4961

USDA Programs (5000-5299)								12
USDA-Food & Nutrition (5100-5199)
Food & Nutrition Fund Source–Default			5101
USDA-School Lunch Program-Sec. 11		5110*
USDA-School Lunch Program Sec 4		5120*
USDA-After School Snack Program		5125*
USDA-School Breakfast Program		5130*
USDA-Severe Need Breakfast Program		5135*
USDA-School Breakfast Program-
Start Up Grants				5140*	
USDA-Food Donation Program			5160*
USDA-Donated Foods Rebates / SAE		5161
USDA-Summer Food Service Program		5170
USDA-NET Program				5180
USDA-Healthier US School Challenge		5193
USDA-NSLP Equipment Assistance		5194
USDA-Meal Pattern Grant			5195
USDA-Child and Adult Care			5199
Food and Nutrition Wellness					5102
Other USDA Programs (5200-5299)						12
	Distance Learning and Telemedicine		5210
	Rural Utilities Service				5211
Forest Service Grants (Through State)		5280
Forest Service Grants (Through County)		5290
Health & Human-Services (HHS) (5300-5399)
HHS-Disability Determination				5310			11
HHS-Head Start					5320			12
HHS-Dependent Care					5330			12
HHS-Rural Health Outreach				5340			12
HHS-Child Development				5350			12
HHS-JOBS/Adult Education				5360			12
Job Training Partnership Act (JTPA) (5400-5499)					12
JTPA-8% JAG						5410
JTPA-8% School-To-Work Disabled			5411
JTPA-8% Dropout Prevention				5412
JTPA-8% US Dept. of Labor (through ADECA)		5413
U.S. Dept of Labor – Job Corps Center			5414	
Department of Energy (DOE) (5500-5599)						12
DOE-Conservation					5510
DOE-Other						5590
Environmental Protection Agency (EPA) (5600-5699)				11 or Call
EPA-Asbestos Abatement				5610
EPA-Other						5690
U. S. Housing Authority (5700-5799)							12
Housing Authority - Summer Feeding Program		5770
Housing Authority - Other Programs			5790
Department Of Defense (DOD) (5900-5989)					11 or Call
DOD-Army ROTC						5910*
DOD-Air Force ROTC						5920*
DOD-Navy ROTC						5930*
DOD-Marine ROTC						5940*
DOD-Troops to Teachers					5950*
DOD-Impact Aid						5980*
Other Federal Sources (5990-5999) 						11 or 12
Other Federal Sources - Default					5991*

LOCAL SOURCES (6000-7999)
Local Fund Source - Default					6001
                                                                                                                                FUND TYPE
County Tax Revenues (6010-6199)				                 11 or designated fund
County Regular Ad Valorem_____Mills				6010*
County Reappraisal Ad Valorem Under Amend 373		6012*
County Regular Ad Valorem Under Amend 3, Sect 1		6015*
County Reappraisal Ad Valorem____Mills			6020*
County Regular Ad Valorem Under CA 202 (1 Mill)		6021*
County Special Ad Valorem_____Mills				6030*
County Special Ad Valorem Auth prior to 1901			6031*
County Special Ad Valorem Taxes				6032*
County Special Ad Valorem Taxes				6034*
County Special Ad Valorem Taxes				6036*	
County Special Ad Valorem Taxes				6038*
County General Ad Valorem Auth prior to 1901			6050*
County General Ad Valorem Auth prior to 1901			6051*
County General Ad Valorem Auth Under Section 215		6052*
County General Ad Valorem Under Amendment 208		6054*
County General Ad Valorem Under Amendment 425/555		6060*
Other General County Ad Valorem Tax				6070*
Other General County Ad Valorem Tax				6072*
Other General County Ad Valorem Tax				6074*
Other General County Ad Valorem Tax				6076*
Other County Ad Valorem Taxes				6090*
Business Privilege Tax						6095*
County Sales Tax____%					6110*
County Sales & Use Tax-Motor Vehicle & Boats			6120*
County Gasoline Tax						6130*
County Alcohol Beverage Tax					6140*
County Tobacco Tax						6160*
County Mineral Lease Docum. Tax				6170*
County Severance Tax						6180*
Other County Tax						6190*
District Tax Revenues (6200-6399)				                 11 or designated fund
District Regular Ad Valorem____Mills				6210*
District Regular Ad Valorem Act 1997-217			6211*
District Regular Reappraisal Ad Valorem Under Amend 373	6215*
District Reappraisal Ad Valorem____Mills			6220*
District Ad Valorem Under Amend 778 (10 Mill CA)		6225*
District Special Ad Valorem____Mills				6230*
District Special Ad Valorem Taxes				6235*
District Special Ad Valorem Taxes				6245*
District Special Ad Valorem Taxes				6250*
Municipal General Ad Valorem Auth prior to 1901		6260*
Municipal General Ad Valorem Under Section 216		6265*
Municipal General Ad Valorem Under Amend 8			6267*
Municipal General Ad Valorem Under Amend 56			6270*
Municipal General Ad Valorem Taxes				6280*
Municipal General Ad Valorem Taxes				6282*
Municipal General Ad Valorem Taxes				6284*
Municipal General Ad Valorem Taxes				6286*
Other District Ad Valorem Taxes					6290*
District Sales Tax____%					6310*
District Gasoline Tax						6330*
District Alcohol Beverage Tax					6340*
Amusement Tax						6350*
District Tobacco Tax						6360*
Helping Schools-Vehicles Tags					6370*
Manufactured Homes-Registration Fee				6380*
Other District Tax						6390*
Other Local Government Revenue (6500-6599)	    	                 11 or designated fund
County Commission Appropriations				6510*
City Council Appropriations					6520*
Pari-mutuel Betting						6530*
TVA  In Lieu of Taxes						6540*
Revenue in Lieu of Taxes					6550*
Other Local Government Taxes					6590*
Tuition from Other School Systems and Agencies (6600-6659)               11 or designated fund
Tuition From Alabama LEAs-Regular Education			6610*
Tuition From Alabama LEAs-Special Education			6620*
Tuition From Alabama LEAs-Vocational Education		6630*
Tuition From Alabama LEAs-Other Programs			6640*
Tuition From Other Agencies					6650*
Other Revenue from Other School Systems (6660-6699)	                 11 or designated fund
Transportation Charges						6660*
Rental/Use Charges						6670*
Reimbursement for Expenditures				6680*
Other Revenues-LEAs						6690*
Food Service Income (6700-6799)							12
Local Food Service Fund Source - Default			6701
Daily Sales - Lunch					6710*
Daily Sales - Breakfast					6720*
Daily Sales - A la carte					6730*
Daily Sales - Other					6740*
Special Functions					6750*
Summer Feeding-Contracted/Vendor Income		6760*
Other Food Service Income				6790*

                                                                                                                                FUND TYPE
Earnings on Investments (6800-6899)					           Designated fund
Interest								6810*
Dividends							6820*
Gains & Losses on Sale of Investments				6830*
Earnings on Investments in Real Property			6840*
Income from 16th Section Land					6850
Other Earnings on Investments					6890*
Other Local Revenues (6900-6989)					            11 or designated fund
Rentals								6910*
Charges for Services						6921*
Tuition for Individuals						6922*
Fees								6930*
Fines & Penalties						6931*
Textbook Fines							6932*
Sale of Textbooks						6933
Contributions from Private Sources				6940*
Receipts from Local Trust Funds				6950*
Unrestricted Local Grant					6960*
Medicaid Funds Received from LEA				6965*
Restricted Local Grant						6970*
Sale of Scrap Materials						6980*
Sale of Recyclables						6981*
Sale of Renewable Natural Resources				6982*
Other Local Sources (6990-6999)
Other Local Fund Sources - Default				6991*
Local School Revenue Sources (7000-7999)
Local School Revenue - Public (7100-7499)					12
Public Local School Fund Source - Default	7101
Admissions					7110*
Appropriations					7140*
Concessions					7180*
Commissions					7220*
Dues & Fees (Required)				7260*
Fines & Penalties				7300*
Fund Raiser					7340*
Grants						7380*
Sales						7420*
Donations					7430*
Accommodations				7440*
Other						7490*
Local School Revenue - Non Public (7500-7999)					32
Non-Public Local School Fund Source – Default 7501
Concessions					7510*
Dues & Fees (Self-imposed)			7610*
Fund Raiser					7710*
Donations					7810*
Accommodations				7850*
Other						7910*

OTHER SOURCES (8000-8999)
Other Sources Fund Source - Default				8001
Intermediate Sources (8100-8899)
Intermediate Sources on Behalf of School System (8400-8499)
State Sources for Payments on Behalf 		8410*		Fund Receiving Benefits
GAP Coverage – Act 2014-261			8411
Federal Sources for Payments on Behalf	8420*		Fund Receiving Benefits
E-Rate/SLC Payments on Behalf  		8425
                                                                                                                                FUND TYPE
Local Sources for Payments on Behalf			8430*Fund Receiving Benefits
Other Sources for Payments on Behalf			8440*Fund Receiving Benefits
Other Revenues (8900-8999)
Legal Judgments					8920*		Call
Reimbursement of Loss of Tax Revenue – BP		8925
Grant from Non Profit Organization, FY 2012		8980
Other Miscellaneous Revenues				8990*		Call
Medicaid Reimbursement			8991*		11
E-Rate/SLC Refunds					8992		12
CNP Rebates						8993*
Extracurricular Trip Mileage Charges			8995
Non-funded Route Transportation
				Mileage Charges				8996
Other Transportation Mileage Charges and 
Miscellaneous Revenues			8997
Donated Food Loss					8998

OTHER FINANCING SOURCES (9000-9997)
Indirect Cost								9010*		11
Proceeds Of General Long-Term Liabilities (9100-9199)			Expending fund
Bonds and Warrants						9110*
Qualified Zone Academy Bonds					9115		14
Qualified School Construction Bond				9116
Premiums on Instruments Sold					9120*
Capital Leases							9130*
Lease-Purchases						9140*
Loans								9150*
Other Proceeds of General Long-Term Debt			9190*
Sales & Disposition Of Fixed Assets (9300-9399)	 	                Original expense fund or 11
Sale of Fixed Assets						9310*
Easements/Rights of Ways					9315
Insurance Loss Recoveries					9320*
Other Sales & Disposition of Fixed Assets			9390*
Other Financing Sources (9900-9997)
Refunds on Prior Year Expenditures				9910*Original expense fund or 11

DEFINITIONS OF
FUND SOURCE CODES

	A fund source code is required to be used, along with the appropriation code, on all transactions to maintain “fund accounting”.

	In each of the following major fund source codes the specific revenue code can be obtained from the revenue section of this manual.  However, a number of revenues may be accounted for in a single fund source if separate “fund accounting” is not required for that particular revenue.

0000		NO FUND SOURCE REQUIRED
	This code can be used when no revenue accounts are used in a set of accounts.  Examples of this type of transaction occur in the Agency Fund types and the Account Groups for General Fixed Assets and Long-Term Debt

1000-2999	STATE SOURCES
	This range of fund source codes should be used when state revenues require “fund accounting”.  Most State revenues require “fund accounting “ and balance sheet accounts for each individual revenue.

2901			Other State Revenue Default
	This code should be used for transactions when no fund source tracking is desired or required for the state revenue(s).

NOTE: Call the State Department of Education to confirm when fund accounting must be maintained for any state revenue.

3000-5999	FEDERAL SOURCES
	This range of fund source codes should be used when federal revenues require “fund accounting”.  Most Federal revenues require “fund accounting “ and balance sheet accounts for each individual revenue.

5101			USDA/Child Nutrition Source Default
	This code should be used for transactions when no fund source tracking is required for the USDA/Child Nutrition revenue(s).

5991			Federal Source Default
	This code should be used for transactions when no fund source tracking is required for the federal revenue(s).  Most Federal revenues require “fund accounting“ and balance sheet accounts for each individual revenue.

NOTE: Call the State Department of Education to confirm when fund accounting must be maintained for any federal revenue.

6000-7999	LOCAL SOURCES
	This range of fund source codes should be used when “fund accounting” is desired or required for any local revenue(s).

6001			Local Source Default
	This code should be used for transactions when no fund source tracking is desired or required for the local revenue(s).

7101	Local School Public Funds Default
7501			Local School Non-Public Funds Default

8000-8999	OTHER SOURCES
	This range of fund source codes should be used when “fund accounting” is desired or required for other revenue(s) source(s).

8001			Other Source Fund Source Default
	This code should be used for transactions when no fund source tracking is desired or required for the Intermediate revenue(s).

9000-9997	OTHER FINANCING SOURCES
	This range of fund source codes should be used when “fund accounting” is desired or required for other financing revenue(s) source(s).

APPROPRIATION YEAR COMPONENT

SECTION - I

APPROPRIATION YEAR COMPONENT

	An appropriation year code is a one(1) digit code used in the component structure to identify and classify balance sheet, revenue and expenditure accounts by the grant and(or) appropriation year within the current fiscal year.

	The major codes defined by the State are as follows:

	Current Year Appropriations						0

	LEA Carryover Appropriations					1

	July - September (Federal) Appropriations				2

	Prior Year State Appropriation Encumbrances			9

DEFINITIONS AND PROCEDURES FOR APPROPRIATION YEAR CODES

	Appropriation year codes are used in conjunction with the fund source code to identify the appropriation year, grant year and(or) fiscal year to which the account or transaction is to be reported.  The primary objective of this code is to provide a means of reporting state and federal grants by appropriation year.  This is especially valuable when multiple appropriation and grant year transactions occur within the same fiscal year.
	All balance sheet, revenue, and expenditure transactions must reference the appropriate fund source and appropriation year code from the charts listed in this manual. Most accounting transactions will reference the current fiscal year appropriations code.  However, special revenue fund transactions in which most federal grant programs are maintained must use the appropriate grant year code if the transaction relates to a carryover or prior year appropriation.

Current Year Appropriations:
	Appropriations of grant funds obligated during the fiscal year October through September of the first year of availability.

LEA Carryover Appropriations:
	Appropriations of grant funds or other project resources with a life of two consecutive years that is carried over by school systems and accounted for in the second year of availability.

July-September Federal Appropriations:
	Appropriations of grant funds which become available July 1 of each year and are obligated from July through September prior to the beginning of the school systems’ fiscal year.

Prior Year State Appropriation Encumbrances:
	State appropriations encumbered during the year in which funds were available and actually become expenditures in the following fiscal year.

PROGRAM CODE COMPONENT

SECTION - J

PROGRAM CODE COMPONENT

	A program is a plan of activities and procedures designed to accomplish a predetermined objective or set of objectives.  The program code component allows local education agencies to charge program costs, instructional and support, directly to the benefiting program.  For example, special education transportation costs are recorded to the support services function “Transportation”, even though they should be charged directly to the Special Education program.  For “Regular Education” programs, this component allows for costs to be recorded by grade level or subject areas.

	The four(4) digit program code in the accounting system will identify the following major categories:

NO PROGRAM CODE REQUIRED						0000

INSTRUCTIONAL PROGRAMS						1000-7999

REGULAR EDUCATION PROGRAMS					1000-1999

SPECIAL EDUCATION PROGRAMS					2000-2999

VOCATIONAL/TECHNICAL EDUCATION PROGRAMS			3000-3999

NON-REGULAR DAY SCHOOL INSTRUCTIONAL PROGRAMS	4000-5999

PROGRAM POOLS							8000-8999

NON-INSTRUCTIONAL PROGRAMS					9000-9997

PROGRAM CODES

NO PROGRAM CODE REQUIRED					0000

INSTRUCTIONAL PROGRAM CODES (1000-7999)
REGULAR EDUCATION PROGRAMS (1000-1999)
Kindergarten Program					1100

Elementary Program-Grades 1-6			1200
GRADE LEVELS (OPTIONAL)
Elementary Program-Grade 1				1201*
Elementary Program-Grade 2				1202*
Elementary Program-Grade 3				1203*
Elementary Program-Grade 4				1204*
Elementary Program-Grade 5				1205*
Elementary Program-Grade 6				1206*

Reserved for Future Use (DO NOT USE) (1300-1499)

Secondary Program-Grades 7-12			1500

SUBJECT AREAS (OPTIONAL)

Communication Arts (1501-1519*)
Journalism					1501*
Language Arts					1502*
Letters						1503*
Speech						1504*
Theatre Arts					1505*
Reading					1506*
Mathematics (1520-1539*)
Advanced Mathematics				1521*
Basic Mathematics				1522*
Science (1540-1559*)
Chemistry					1541*
General Science				1542*
Life Science					1543*
Physical Science				1544*
Physics						1545*
Social Studies (1560-1579*)
Current Events					1561*
Economics					1562*
Ethnic Studies					1563*
Geography					1564*
Government					1565*
History						1566*
Psychology					1567*
Social Studies					1568*
Sociology					1569*
Philosophy					1570*

Foreign Languages (1580-1599*)
Foreign Languages				1581*
Health, Physical Education & Drivers Education (1600-1619*)
Health						1601*
Physical Education				1602*
Driver Education				1603*
Music (1620-1639*)
Band						1621*
Chorus						1622*
Music						1623*
Art, Dance & Humanities (1640-1659*)
Art						1641*
Visual & Performing Arts			1642*
Humanities					1643*
Career/Technical Education (1660-1679*)
Career Exploration				1661*
Computer & Information Science		1662*
Library Science					1663*
Military Science					1664*
Other Subject Areas (1680-1699*)
Alternative School Programs				1700
Homeless						1750
Supplementary Education Programs (1800-1899)
At Risk Supplementary Regular Education	1810
Title I Sch Improv Supplemental Services	1815
JTPA - Student					1820
Workforce Investment Act			1830
Jobs for Alabama's Graduates (JAG)		1840
Title I Neglected				1850
Title I LEP					1851
Title I Migrant					1852
Other Supplementary Education Programs	1890
Other Regular Education Programs 			1900
	
SPECIAL EDUCATION PROGRAMS (2000-2999)
Children with Disabilities - Kindergarten				2200
Children with Disabilities - Grades 1-6				2300
Children with Disabilities - Grades 7-12				2400
Gifted and Talented Program					2800
Children with Disabilities - Other Programs			2900

VOCATIONAL/TECHNICAL EDUCATION PROGRAMS (3000-3999)
Career Guidance & Counseling					3500
Administration							3600
Consumer and Homemaking					3700
Other Vocational Programs					3800

NON REGULAR DAY SCH INSTRUCTIONAL PROGRAMS (4000-5999)
Adult Education (4100-4199)							
Adult Basic Education - Regular				4110
Adult Basic Education - Outreach			4120
Adult Basic Education - Childcare			4130
Adult Basic Education - Administration			4140
Adult Basic Education – Workforce Development		4150
Adult Education/Corrections – 
Transition Training for Incarcerated Youth	4160
Adult Vocational Education				4170
Other Adult Education Programs			4190
Community Education Services					4200
Summer School							4300
Summer School – Targeted Assistance				4301
School Sponsored Activities					4400
School Sponsored Athletics					4500
	Baseball						4501	
	Basketball						4502
	Football							4503
	Golf							4504
	Soccer							4505
	Softball							4506
	Tennis							4507
	Volleyball						4508
	Wrestling						4509
	Other Sport						4510
At-Risk Non Regular Day School				4600
Preschool						
Preschool - Regular					4711
Preschool - Children with Disabilities			4712
Extended Day							4800
Non-Public School						4900
Parenting 							5100
Other Non Regular Day School Instructional Programs		5900

PROGRAM POOLS (8000-8999)
Instructional Services						8100-8199
Instructional Support Services (8200-8299)
Student Support Services				8210-8219
Instructional Staff Support				8220-8229
School Administrative Services				8230-8239
Operation & Maintenance					8300-8399
Auxiliary Services (8400-8499)
Student Transportation					8410
Food Service Operations				8420
General Administrative Services					8600-8699

NON-INSTRUCTIONAL PROGRAMS (9000-9997)
Capital Outlay							9100
Debt Service							9200
Community Services (9500-9549)
Community Services - Dependent Care			9510
Community Services - Recreation			9520
Community Services - Other				9540
Payments Made on Behalf of Other Schools			9550-9599
Other Expenditures						9600-9699
Other Fund Uses						9700-9997
		Advance Refunding of Debt				9992

DEFINITIONS OF PROGRAM CODES

1100 - 1699	Regular Education Programs (Kindergarten/Elementary & Secondary)
		Activities that provide students in grades K-12 with learning experiences to prepare them for activities as citizens, family members, and non-vocational workers.  These programs contrast with those designed to improve or overcome physical, mental, social and/or emotional handicaps.

1700 - 1799	Alternative School Programs
		Instructional activities provided to students who have not succeeded in the traditional regular educational program.

1800 - 1899	Supplementary Education Programs
		Activities that are provided to students that is in addition to those that are applicable under other “Regular Education Programs” that are required under Federal, State or local law.  Example of program to code here: Supplemental programs provided to eligible children in IASA, Title I “targeted assistance” programs.  Title I “school-wide” program should be charged to codes 1100 - 1699.

1900 - 1999	Other Regular Education Programs
		Instructional activities that are not specified above.

2000 - 2999	Special Education Programs
		Activities primarily for students having special needs.  The Special Education Programs include kindergarten, elementary, and secondary services for the gifted and talented, and for children with disabilities as defined by state and federal laws.

3000 - 3999	Vocational/Technical Education Programs
		Career/Technical Education that is competency-based applied learning that contributes to the academic knowledge, higher-order reasoning and problem-solving skills, life skills, work attitudes, employability skills, and occupation-specific skills of an individual through organized educational programs of sequenced courses.

3500	Career Guidance and Counseling
		Programs that pertain to the body of subject matter and related techniques and methods organized for the development in individuals of career awareness, career planning, career decision making, placement skills, and knowledge and understanding of local, state, and national occupational, educational, and labor market needs, trends and opportunities; and assist those individuals in making and implementing informed educational and occupational choices.

3600	Administration
		Activities and/or services that are charged in the “Function” area of General Administrative Services that are directly related to the administration of the vocational programs as defined in federal regulations.

3700	Consumer and Homemaking
		Programs that are defined in accordance with federal regulations as follows: instructional projects, services, and activities that prepare youth and adults for the occupation of homemaking, and instructions in the areas of food and nutrition, individual and family health, consumer education, family living and parenthood education, child development and guidance, housing and home management including resource management and clothing and textiles.

3800	Other Vocational Programs
		All other activities and services not specified above that are directly related to vocational programs including services that are charged in “supportive” Function areas.

4000 - 5999	Non-Regular Day School Instructional Programs
		Activities other than those normally considered “day school”.

4100-4199	Adult Education
		Activities that develop knowledge and skills to meet immediate and long range educational objectives of adults who have completed or interrupted formal schooling and have accepted adult roles and responsibilities.  Programs include activities to foster the development of fundamental tools of learning, prepare students for a post-secondary career, prepare students’ post-secondary education curriculums, upgrade occupational competence, prepare students for a new or different career, develop skills and appreciation for special interest, or to enrich the aesthetic qualities of life.  Adult basic education programs are included in this category.

4200	Community Education
		Activities that develop knowledge and skills to meet immediate and long-range educational objectives of students outside the K-12 grade program.

4300	Summer School
		Instructional activities offered to K-12 students during the summer months in a program authorized by the local board of education.

4400	School Sponsored Activities
		Activities under the guidance and supervision of LEA staff, designed to provide students such experiences as motivation, enjoyment, and improvement of skills.  Co-curricular activities normally supplement the regular instructional program and include such activities as band, chorus, choir, speech and debate.  Also included are student-financed and managed activities such as Future Farmers of America.

4500	School Sponsored Athletics
		Activities under the guidance and supervision of LEA staff, that provide opportunities for students to pursue various aspects of physical education.  Activities normally involve competition between schools and frequently involve offsetting gate receipts for fees.

4600	At Risk Non-Regular Day School
		Programs specifically designed to offer instructional opportunities after the regular school day to students who are “at risk”, defined as students who are not experiencing school success and are in danger of school failure and/or non-completion.

4700	Preschool
		Activities that develop knowledge and skills to meet immediate and long range educational objectives of students age 3-5 outside the K-12 grade programs.

4711	Preschool - Regular
		Activities for preschool children not having special needs.
4712	Preschool - Child with Disabilities
		Activities designed for preschool children who have special needs.

4800	Extended Day
		Instructional activities before or after normal school hours.  Example: tutorial programs.

4900	Non-Public School
		Instructional activities for students attending a school established by an agency that is not supported by public funds.

5100	Parenting Program
		Instructional activities offered to parents to provide them with the knowledge and parenting skills they need to help their children succeed in school.

5900	Other Non-Regular Day School Instructional Programs
		Activities not specified above.

8000 - 8999	Program Pools
		This range of program codes can be used by the school system to accumulate costs that are generally system-wide in nature and cannot be feasibly charged directly to a program code when the transaction occurs.  

9000 - 9997	Non-Instructional Programs
		Activities that are not instructional in nature.

9992	Advance Refunding of Debt
	The proceeds of debt refinancing forwarded to an escrow agent for future payments required by the terms of the defeased debt.

\

SPECIAL USE COMPONENT

SECTION - K

SPECIAL USE COMPONENT

	The special use component is used in the reporting component classification to provide specific identification not provided within other components and allow for a further breakdown or subdivision.
	The four(4) digit special use code in the accounting system will identify the following major categories:

NO SPECIAL USE CODE NECESSARY		0000

STATE DEPARTMENT OF EDUCATION USE		0001-0099
Classroom Instructional Support				0001-0019
Matching						0020-0049
State Special Use					0050-0099

LOCAL SCHOOL SYSTEM USE			0100-9999
LEA’s  Use						0100-6999*
Local School Accounting Activity Codes 			7000-7999*
Interfund Receivable/Payable				8000-8999*
Payroll Deduction Designators				9000-9999*

SPECIAL USE CODES

NO SPECIAL USE CODE NECESSARY		0000

STATE DEPARTMENT OF EDUCATION USE		0001-0099
Classroom Instructional Support			0001-0019
Student Materials					0001
Textbooks						0002
Technology						0003
Professional Development				0004
Library Enhancement					0005
Common Purchases					0006
Student Materials-Common Purchases			0011
Professional Development-Title II Matching		0014

Matching						0020-0049
Title I - Even Start					0021
Title VI - Even Start					0022
Title II - Professional Development			0023
JTPA - 8%
JTPA - 8% JAG					0024
JTPA - 8% School-To-Work-Disabled		0025
JTPA - 8% Dropout Prevention			0026
Foreign Language Assistance				0027
Learn and Serve America				0028
Dependent Care					0029
PSF Capital Outlay-Debt Service Match			0030
Special Education Catastrophic Trust Fund Match	0031
Children's First - Alabama Tobacco Settlement Match	0032
Private Eyes Education Program Match			0033
Foundation Program Transfer to CNP			0034
Qualified Zone Academy Bond Match			0035
Children’s First – School Social Worker Match		0036
Title I, Part A School Improvement – 1003(g)		0037

Other State Special Use				0050-0099
PSCA-OCE-Capital Improvement			0050
Medicaid Reimbursement (Special Education)		0051
Comprehensive School Reform 
Demonstration Other Funds			0052
Graduation Exam Remediation Tutors			0053
At-Risk Funds to Community Service Agencies		0054
Foundation Program OCE				0055
Highly Qualified Teacher Requirement			0056
Highly Qualified Paraprofessional Requirement		0057
NCLB Title II Mentoring					0058
K-6 Children w/ Disabilities (not special ed prog code)	0059
7-12 Children w/ Disabilities (not special ed prog code)	0060
Alabama Reading Academy Summer Program		0061
ARFI Expository Reading Materials			0062
IDEIA Early Intervention Services			0063
IDEIA Maintenance of Effort Flexibility			0064
Transfer of Funds for Extra-Curricular Trips		0065
Title I, Part A District Initiative				0066
Non-Public Hurricane Education Recovery		0070
Tech Prep						0071
21st Century Academics in Action			0072
Immigrant						0073
Fresh Fruits Vegetable Program				0074
1003 (g) Technology					0075
1003 (g) ARI – PAL					0076
1003 (g) Middle School					0077
1003 (g) Positive Behavior Support			0078
Title II - Professional Development
Reading					0079
Mathematics & Science				0080
Other Core Subjects				0081
Title VI - Targeted Use
Tech Related					0082
Acquis & Use of Materials			0083
Promising Ed Reform Incl Effective & Magnet	0084
Improve Thinking Skills of Disadv & Prev Drop	0085
Combat Student & Adult Illiteracy		0086
Gifted & Talented				0087
School Reform					0088
School Improv (Title 1)				0089
Adult Education
Grade Levels 1-8				0091
Grade Levels 9-12				0092
Conference Travel				0093

LOCAL SCHOOL SYSTEM USE			0100-9999
LEA’s  Use						0100-6999*
Local School Accounting Activity Codes			7000-7999*
Interfund Receivable/Payable				8000-8999*
Payroll Deduction Designators				9000-9999*

DEFINITIONS OF 
SPECIAL USE CODES

0000			NO SPECIAL USE CODE NECESSARY
	When no special use code is needed to identify or further breakdown any of the other components, use “0000” as the default in this field.

0001-0099		STATE DEPARTMENT OF EDUCATION USE
	In order to maintain the integrity of each of the other components of the accounting system, the State Department of Education is reserving the first ninety-nine(99) of the special use codes to identify special tracking and reporting requirements that are best accomplished by the use of this component.

0001-0019		Classroom Instructional Support
	Because of the budgeting requirements outlined by the legislature for classroom instructional support, this group of special use codes is set aside to give the school systems a tool to budget and accumulate transactions for reporting purposes.

0020-0049		Matching
	Because of the matching requirements of certain funding sources, this group of special use codes is set aside to give the school systems a tool to budget, accumulate transactions and report the transaction required for matching.

Note: Matching from other resources not recorded in the school systems’ general ledger will require a separate report.

0050-0099		State Special Use
	Because the State Department of Education desires to automate as many required reports as possible, this group of special use codes will be used for this purpose.

0100-9999		LOCAL SCHOOL SYSTEM USE
	Use these special use codes to further breakdown any of the other components or identify transactions that the school system may desire.

NOTE:  The following additional grouping of special use codes is not required but is being recommended to assist in any future conversions or mass changes that can be performed by your software provider.

0100-6999*		Local Educational Agency optional use
	Use this group of special use codes to further breakdown any of the other accounting system components when greater detail is desired by the LEA.

7000-7999*		Local School Accounting Activity Codes
	Use this group of special use codes to incorporate the activity accounting function into the central office’s general ledger system.

8000-8999*		Interfund Transaction Designator
	Use this group of special use codes to designate the transactions that occur between fund types, fund sources or other accounting components that will be helpful during reconciliation.

9000-9999*		Payroll Deduction Designators
	Use this group of special use codes to designate the deduction setup in the payroll system and in the general ledger system. This designator will be helpful during reconciliation between amounts deducted, the amounts setup as payable in the general ledger and the amounts appearing on payroll vendors’ billings.

FINANCIAL REPORTING

SECTION - L

BUDGETING &
BUDGET
REPORTS

SECTION - L-1

FINANCIAL STATEMENTS

SECTION - L-2

ACCOUNTABILITY REPORTS

SECTION - L-3

INTERNAL REPORTS

SECTION - L-4

APPENDICES

SECTION - M

APPENDIX A
GLOSSARY OF TERMS

SECTION - M-1

APPENDIX B
PROCEDURES

SECTION - M-2

APPENDIX C FOUNDATION PROGRAM

Section - M-3

APPENDIX D
ACCOUNTABILITY LAW

Section - M-4

APPENDIX E
POSITION STATEMENT

SECTION - M-5

APPENDIX F
ADMINISTRATIVE CODE

SECTION - M-6