1. Account Codes Account Codes are the key to all business functions in the KISD finance system. Account Codes are used in purchasing, the warehouse, transportation, payroll, employee expense reimbursement, etc.

2. What Will We Learn In This Training? Why does there have to be so many numbers? That the code is actually made up of 7 or 8 segments What each segment represents Why we need to be accurate and consistent in using budget codes to report budget and expenditure information to the TEA

3. 20 Numbers? Really? Most budget codes have 20 numbers (with some with project codes for special revenue & construction funds adding 4 or 5 more) Most campuses and departments do not use account codes with project codes These 20-25 numbers can be divided into 7-8 segments Those segments are what we use when we do a “seg-find” in MUNIS

4. Account Code Diagram FundFunctionObjectSub-ObjectCampus/Dept Program Intent Resp AreaProject 199116399800104 11104XXXXX  The first three numbers form the first segment  They are called the Fund  This tells us where the money came from  The TEA uses fund 199 to represent General Operating Fund  Katy also uses Fund 192 alongside 199 for GOF budget to differentiate special project funds  Fund 461 and 865 are not GOF budget, they are funds that represent activity accounts resulting from fundraising

5. Account Code Diagram FundFunctionObjectSub-ObjectCampus/Dept Program Intent Resp AreaProject 199116399800104 11104XXXXX  The next segment is two numbers  They are called the Function  This tell us which group the funds are used for  If the expenditure deals directly with the teacher and students, it must be a function 11 expenditure  Library is function 12  Health Services is function 33  Guidance & Counseling is function 31  Campus Administration is function 23  General Administration is function 41  Staff Development for teachers and Librarians is function 13  You can find all the different functions by clicking in the ellipsis in account inquiry  Lets go ahead and navigate to that now

6. Account Code Diagram FundFunctionObjectSub-ObjectCampus/Dept Program Intent Resp AreaProject 199116399800104 11104XXXXX  The next segment is four numbers  They are called the Object  This tells us the type of expenditure  Any 6100-6199 account is for payroll  Any 6200-6299 account is for contracted services  Any 6300-6399 account is for supplies and materials  Any 6400-6499 account is for other operational expenditures  Any 6600-6699 account is for capital outlay  There are other object codes, but the codes in these ranges are the most common  You can find all the different object by clicking in the ellipsis in account inquiry

7. Account Code Diagram FundFunctionObjectSub-ObjectCampus/Dept Program Intent Resp AreaProject 199116399800104 11104XXXXX  The next segment is three numbers  They are called the Sub-Object  This tells us the group or special project for this expenditure  For example, groups might include band, math, 2 nd grade, PE  Special projects might include Project Lead the Way, Newcomer Center or Uniform Rotation  This segment is a useful sorting tool when printing Next Year Budget Reports or Year to Date Budget Reports  There are many sub-object codes  Special projects must reference a unique sub-object  You can find all the different sub-object s by clicking in the ellipsis in account inquiry

8. Account Code Diagram FundFunctionObjectSub-ObjectCampus/Dept Program Intent Resp AreaProject 199116399800104 11104XXXXX  The next segment is three numbers  They are called the Campus or Department  This tells us the Campus or Department  You can find all the different Campus or Department numbers by clicking in the ellipsis in account inquiry  You typically will only have access to your campus or department budget codes (some departments use campus codes when required)

9. Account Code Diagram FundFunctionObjectSub-ObjectCampus/Dept Program Intent Resp AreaProject 199116399800104 11104XXXXX  The next segment is two numbers  They are called the Program Intent  These are TEA required descriptions for special programs  For example:  21 is for gifted and talented  25 is for bilingual education  30 is for Title I schools  24 is used for tutorials or accelerated education  11 is for general instruction  99 is for general, other  You can find all the different Program Intent numbers by clicking in the ellipsis in account inquiry

10. Account Code Diagram FundFunctionObjectSub-ObjectCampus/Dept Program Intent Resp AreaProject 199116399800104 11104XXXXX  The next segment is three numbers  They are called the Responsibility Area  This tells us the Campus or Department responsible for the budget (For campuses, it is just a repeat of their campus number)  An example of this use would be fine arts or athletics being the responsible area for expenditures coded to different campuses  You can find all the different responsible areas by clicking in the ellipsis in account inquiry

11. Account Code Diagram FundFunctionObjectSub-ObjectCampus/Dept Program Intent Resp AreaProject 199116399800104 11104XXXXX  The next segment is four or five numbers  They are called the Project  This differentiates the different projects of these funds  Project codes are used for construction bond funds, such as for the start up or construction of new campuses and in grants or special revenue funds  Most financial clerks will not see a project code on their assigned account codes  You can find all the different project numbers by clicking in the ellipsis in account inquiry

12. Well those segments aren’t as scary as that big number! We use all these segments together to tell us how funds are being spent and who they are being spent on We submit reports to the state on these expenditures, the TEA wants to know how we are spending our funds All districts use the same codes in PEIMS to represent the same things so that the state can equally compare district expenditures

13. How do I know which code to use? First of all, which fund should the expenditure come out of? Who is the expenditure for: students? administrators? counselors? What are you buying? supplies? registration? If students, what group? Band? English? Math? 5 th grade? Kindergarten? Do an account inquiry on these segments to find all the account codes you have available to you. Let see the navigation of this

14. Did not find the code you need? Your accountant can set-up or “name” a new code for you. Email your assigned accountant asking them to set-up your code ( be prepared to say what the purpose is for this new account code or what you intend to purchase or pay for) Sometimes they may tweak the code for you, sometimes they may find a different code for you to use.

15. But what if I do not have any money in that code? It is important to use the correct code for each expenditure so our district is reporting accurately A budget is a plan for how you anticipate spending your campus or department funds Sometimes those plans change and you will need to complete a budget transfer or amendment to move your budget into the accounts that correctly explain your spending

16. Transfer? Amendment? JV? There are other useful trainings-on-demand on the Katy Knowledge Base to answer these and other questions. For example, other budget trainings and documentation include: – Budget transfers and Year to Date Budget Reports – Printing a History Document – Understanding GOF Budget – How to do a Budget Transfer

17. I’ve got it now! This concludes our training on account coding Thank you for taking your time to view this training