USFR Charts of Accounts Part I Expenditure Coding Function-Object-Unit presented by Roger Walter & Cris Cable December 14, 2010

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

Throughout the Chart Required codes BOLDED Optional codes ITALICIZED

Account Code Format Expenditures FundProgramFunctionObjectUnit XXX XXXX XXX

Function Codes Function-describes the activity for which a service or material is acquired 1000Instruction 2000Support Services 3000Operation of Noninstructional Services 4000Facilities Acquisition and Construction 5000Debt Service 6000Other Financing Uses

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

Instruction Function 1000 Activities dealing with direct interaction between teachers and students. Includes Cocurricular Activities and School-sponsored Athletics

What’s Included? ExpenditureInstruction? S&B – Teacher S&B – Athletic Team Coaches Referees for Athletics S&B – Athletic Directors AIA Memberships S&B – Teachers’ Aides Internet for Classrooms and Labs Library Books S&B = Salaries and Benefits * Unless their job duties = working directly with students Yes No* No (2200)

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

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

Other Support Services—Students Function 2100 (2190) Clothing (including non-athletic uniforms) Backpacks Food and lodging costs for student travel

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

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

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

Instructional Staff Training Function 2200 (2213) Cost associated with: Providing training for teachers and classroom aides Providing substitute teachers in the classroom (while teachers attend training)

Instruction-Related Technology Function 2200 (2230) Cost for Technology services supporting instruction Maintaining labs to support the instructional environment. –NOT primarily dedicated to student- teacher interaction Student use Labs outside the classroom

Cost of standardized or placement tests, such as Academic Student Assessment Function 2200 (2260) AIMS Terra Nova Reading Placement Math Placement ELL testing (AZELA)

Let’s review - What’s included? Support Services—Instruction (Function 2200) Expenditure? Teaching Coaches In-service training costs Librarian IT Director IT support staff working to support student use labs Placement testing materials Teachers’ editions of textbooks No (1000) No (2500) Yes (2212) Yes (2213) Yes (2220) Yes (2230) Yes (2260)

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

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

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

Central Services Function – Fiscal Services 2520 – Purchasing, Warehouse & Dist – Printing, Publishing & Duplicating 2550 – Planning, R&D, & Evaluation 2560 – Public Information 2570 – Personnel (HR) 2580 – Administrative Technology Other Optional Detailed Codes

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

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

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

Operation & Maintenance of Plant Function —Operation of Buildings 2620—Maintenance of Buildings 2630—Care and Upkeep of Grounds 2640—Care and Upkeep of Equipment 2650—Vehicle Operation & Maintenance 2660—Security 2670—Safety 2690—Other Optional Detailed Codes

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

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

Student Transportation Function 2700 Conveying students to and from school including trips and school activities

Student Transportation Function —Vehicle Operation 2720—Monitoring Services 2730—Vehicle Servicing and Maintenance 2790—Other Optional Detailed Codes

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

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

Added Guidance Shown with Object Codes

Object Codes 6100Personal Services-Salaries 6200Personal Services-Benefits 6300Purchased Professional & Technical Services 6400Purchased Property Services 6500Other Purchased Services 6600Supplies 6700Property 6800Debt Service & Miscellaneous 6900Other Financing Uses and Other Items

Personal Services—Salaries Objects 6110 and ─Certified Salaries 6111—Administrators 6112—Teachers 6113—Substitute Teachers 6114—Other 6150─Classified Salaries

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

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

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

Employee Training and Professional Development Services Object 6300 (6360) Both instructional and non-instructional employees (unlike function classification which is split) Payments to vendors to conduct training sessions Conference registration fees Used with Functions 2213 and 2570

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

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

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

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

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

Miscellaneous Purchased Services Object —Miscellaneous Purchased Services –Payments to district-sponsored charter schools Services Purchased from: 6591—Other Arizona Districts –Payments to JTED member districts 6592— Out-of-State Districts

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

Object Codes 6630—Food 6631—USDA Commodities (Excluding Freight)] 6632—USDA Commodities Freight 6633—Other Food Other food NOT USDA commodities Processing charges for USDA commodities

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

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

6737—Technology-Related Hardware & Software Technology-related equipment and non- instructional software Network equipment, servers, PCs, printers, other peripherals, and devices Used with functions 1000—4000

Debt Service and Miscellaneous 6800… 6810─Dues and Fees Payments for Memberships in Professional Organizations AASBO Membership AIA Membership ASBA Membership

6830─Redemption of Principal –6831—Bonds –6832—Other 6840—Interest 6850—Other Interest Debt Service and Miscellaneous 6800… Used ONLY with function 5000

6890─Miscellaneous Expenditures Students’ food and hotel costs associated with student travel Student entrance fees paid by the district Debt Service and Miscellaneous 6800…

Other Financing Uses & Other Items 6910—Indirect Costs 6930—Fund Transfers-Out 6940—Payments to Escrow Agents 6950—Special Items 6960—Extraordinary Items

Unit Codes (Required) Unit-segregates expenditures by instructional level and school Elementary – 100 High School – 200 Charter Elementary School – 300 Charter High School – 400 District-wide – 500

Questions (602)