1. Coding 101 Presented by (name) (title) (date)

2. Use of Budget Codes  Every expenditure needs a budget code  Select the codes that identify the expenditure, rather than where money is available  Budget codes can be created by: Gwyn Andersen Delia Biangone Christie Jolly

3. WHY?  Codes are prescribed by State of Montana for annual reporting  Creates a road map for next year’s budget  Accurately reflects expenditures

4. Purchasing in General  Use Purchase Order FIRST  Quick turn around time  Can create new vendors  Some online vendors will use purchase orders  Eliminates duplicate payments  Credit Card  Travel Arrangements  Online Purchasing

5. Expenditure Accounts XXX-XX-XXX-XXXX-0XXX XXXDistrict/Fund XXOperational Unit (Location) XXXProgram XXXXFunction XXXXObject Code

6. District/Fund XXX-XX-XXX-XXXX-0XXX First Digit: 1XX – Elementary District 2XX – High School District Exception Grants – Fund 15 Last Two Digits Identify Fund X01 – General Fund (very broad) X10 – Transportation (very narrow) X15 – Miscellaneous Programs Fund 27 Funds in Total

7. Location Unit XXX-XX-XXX-XXXX-0XXX Track Costs By: Building 01 Edgerton 08 Kalispell Middle School Department 06 Health Services 49 Location Codes for KPS

8. Program Code XXX-XX-XXX-XXXX-0XXX 1XXRegular Programs 100 Regular 150 Elementary 160 Administration Long List of Local Grants Fund15 2XXSpecial Programs (280 Sp Ed) 3XXState Grants (State Voed) 4XXFederal Grants (Title, Perkins) 5XXNon-Public School Programs

9. Program Code XXX-XX-XXX-XXXX-0XXX 6XXAdult Education Programs 7XXExtracurricular Programs 710 – 3400 Activities 720-3500 Athletics 8XXCommunity Services Programs 9XXEnterprise Programs 910 - Food Service 125 Different Programs at KPS

10. Function Code XXX-XX-XXX-XXXX-0XXX 1XXXInstruction MS & HS more specific for each curriculum area 1440 Math 2XXXSupport Services 2213 Professional Development 2225Library Media 2400Administration 3XXXNon-Educational 3100Food Service 34XX Activities 35XXAthletics

11. Function Code XXX-XX-XXX-XXXX-0XXX 4XXXFacilities Acquisitions 5XXXDebt Service 6XXXOther Financing Uses 248 Function Codes at KPS

12. Object Code XXX-XX-XXX-XXXX-0XXX 01XXPersonal Ser. – Salaries 02XXPersonal Ser. – Employee Benefits 03XXPurchased Prof & Technical Ser. 0320 Professional Education 0330 Professional Technical 04XXPurchased Property Services – Utilities 0440Repair and Maintenance

13. Object Code XXX-XX-XXX-XXXX-0XXX 05XX Other Purchased Ser. 0550Printing 0582Travel Out of District Motel, Meals, Registration, Flights 06XX Supplies and Materials 0610 Supplies (consumable) Food for Instruction 0612Food for Meetings 0630Food For Food Service Only 0640Textbooks and Library Books 0660Small Equipment 0680Software 0681Media Software – DVD’s etc.

14. Object Code XXX-XX-XXX-XXXX-0XXX 07XXProperty & Equip Acquisition 0730 Equipment over $5,000 (for a single item) 08XXOther Expenditures 0810Dues 157 Object Codes at KPS

15. Field Trips X01-XX-100-27XX-0516Budget Actual Expenditures 0128Bus Driver 0250Work Comp 0516(Contractor Drove) 0582Per Diem 0624Fuel District Driver – Approx $2.00 per mile Contracted – Approx $3.00 per mile