GENERAL LEDGER ACCOUNT STRUCTURE

1
GENERAL LEDGER ACCOUNT STRUCTURE
Account Code Structure The account code structure
is designed to serve as both an efficient account
coding facility and a basic management tool.
2
GENERAL LEDGER ACCOUNT STRUCTURE
10
Fund
The fund code indicates the type of fund. The
District uses the following funds 10 General
fund 20 Teachers fund 40 Capital projects
fund Funds 10, 20 40 comprise the Districts
Operating funds 30 Debt service fund 41 Bond
fund 50 Food service fund 60 Activity
fund 72 Health Benefit Trust fund 73 Fiduciary
fund
3
GENERAL LEDGER ACCOUNT STRUCTURE
10 1151
Fund Function
The function code describes the purpose or
program to which the account belongs. The first
digit indicates that the function is
instructional (1), support services (2),
community services (3), facilities acquisition
and construction (4), or debt (5). For example,
function code 1151 indicates a high school
account.
4
GENERAL LEDGER ACCOUNT STRUCTURE
10 1151 6111
Fund Function Object
The object code consists of three parts the
account class, the object and the subobject. The
account class (1st digit) identifies the account
as an asset (1), liability (2), fund balance (3),
revenue (5) or expense (6). The object (2nd
digit) identifies the source of revenue (local,
county, state or federal) or the type of
expenditure (salaries, benefits, purchased
services, supplies, or capital outlay. Object
code 6111 indicates an expenditure (6) of
salaries (1) for teachers (11).
5
GENERAL LEDGER ACCOUNT STRUCTURE
10 1151 6111 111
Fund Function Object Location
The location code identifies the site or
department. Location codes that begin with a 1
are high schools. Locations that begin with a 3
are middle schools, and elementary schools begin
with a 5. Department codes begin with a 7.
Location code 111 indicates Central High School.
6
GENERAL LEDGER ACCOUNT STRUCTURE
10 1151 6111 111 310
Fund Function Object Location Program
The program code identifies the program to which
the account belongs. For example, program 310 is
for the A program. All grant related programs
begin with a 6.
7
EXPENDITURES BY OBJECT
10 1151 6111 111 310
Object
61XX Salaries 62XX Benefits 63XX Purchased
Services 64XX Supplies 65XX Capital 66XX
Other
8
EXPENDITURES BY OBJECT
Salaries (61XX) Gross salary payments to
full-time and part-time employees of the
District. This includes stipends, temporary help,
substitute pay (for positions other than
teachers), overtime and any other payments to
personnel paid through the District
payroll. Benefits (62XX) Amounts paid by the
District on behalf of employees for benefits.
These amounts are not included in gross salary,
but are over and above. While not paid directly
to employees, these amounts are part of the cost
of employees. These include amounts paid for
retirement, social security, medicare, life
insurance, medical and dental insurance,
long-term disability insurance, unemployment
compensation and workers compensation. Purchased
Services (63XX) Amounts paid for services
rendered by entities who are not employees of the
District. While a product may result from the
transaction, the primary reason for the purchase
is the service provided. The larger expenditures
in this category include teacher substitutes,
liability insurance premiums, travel, telephone
and athletics (officials, travel and football
reconditioning). Other expenditures include
legal, audit, Kelly administrative fee and
Aramark custodial fee.
9
EXPENDITURES BY OBJECT
Supplies (64XX) Amounts paid for items of an
expendable nature that are consumed, worn out or
deteriorated in use. The larger expenditures in
this category include school, program and
department consumable supplies, utilities,
textbooks, repair maintenance supplies and
equipment costing less than 1,000. Other
expenditures include school facility improvement,
library books and grant matching funds. Capital
Outlay (65XX) Expenditures for the acquisition
of fixed assets or additions to fixed assets with
a cost greater than 1,000. These include
expenditures for land, buildings, equipment, and
improvements/repairs to existing assets. The
larger expenditures in this category include
major repairs, school buses, and equipment
costing more than 1,000. Other Expenditures
(66XX) Expenditures for the payment of interest
and fees on debt. This includes interest and fees
on the energy lease participation certificate.
10
REVENUES BY OBJECT
10 5100 5111 000 000
Object
51XX Local 52XX County 53XX State 54XX
Federal 56XX Non-current 58XX Other LEAs
(local educational agency)
11
REVENUES BY OBJECT

• Local (51XX) Revenue from local sources. This
  includes
• Property taxes Current Amounts derived from
  taxing real and personal property within the
  district for the current year.
• Property taxes Delinquent Property taxes
  received after June 30 for the prior year and
  taxes received for years older than the prior
  year.
• Sales taxes District portion of state sales
  taxes as required by Prop C (1).
• MM Surtax Tax on commercial real estate to
  replace revenue lost with the elimination of the
  merchants manufacturing businesses inventory
  tax.
• Other Revenue generated from parking fees,
  rentals, transportation reimbursements and other
  miscellaneous revenue.

12
REVENUES BY OBJECT

• Local (52XX) Revenue from county sources. This
  includes
• Fines, Escheats Fines from the county clerk,
  sheriffs sales of foreclosed property and
  unclaimed tax surplus.
• State Assessed Utilities District portion of
  levy on the assessed valuation of railroad and
  utility properties.
• County Stock Insurance Fund Proceeds of taxes
  paid by domestic insurance companies on premiums
  written.

13
REVENUES BY OBJECT

• Local (53XX) Revenue from state sources. This
  includes
• Basic Formula State Monies Amounts received
  from the State Foundation Formula.
• Transportation Amounts received from the state
  for transportation of students. 07-08 funding at
  38 of costs exclusive of bus purchases. 167.231
  RSMo. gt3.5 miles SPS gt 3.0 miles for HS and 1.5
  miles for ES/MS.
• Basic Formula Classroom Trust Fund Amounts
  received from the gaming portion of funding
  through the State Formula.
• Parents as Teachers Amounts received from the
  state for the Parents as Teachers program.
  Mandated program, 60 funded.

14
REVENUES BY OBJECT

• Local (54XX) Revenue from federal sources. This
  includes
• Medicaid Amounts received as a reimbursement of
  expenditures.
• Federal funding of mandated programs
• Individuals with Disabilities Educational Act
  24 funded
• Early Childhood Special Education fully funded
• Federal funding of voluntary programs
• Title programs
• Other federal grant programs (SSHS, COPS, etc.)
• Non-Current Revenue (56XX) This includes
• Sale of school buses
• Sale of other property
• Refunding bonds

15
REVENUES BY OBJECT

• Other LEAs (68XX) Revenue from other local
  educational agencies. This includes
• Contracted Educational Services Reimbursement
  for local students attending other educational
  agencies.

16
EXPENDITURES BY FUNCTION
10 1151 6111 111 310
Function
Instructional Expenditures 11XX Regular
Education 12XX Special Education 13XX
Vocational Instruction 14XX Student
Activities 19XX Tuition
17
Instructional Expenditures
EXPENDITURES BY FUNCTION

• Expenditures for activities dealing directly with
  the teaching of pupils or the interaction between
  teachers and pupils.

18
EXPENDITURES BY FUNCTION
Regular Education (11XX) Instructional
activities the provide pupils in grades K-12 with
learning experiences and are contrasted with
programs designed to improve or overcome
handicaps.
19
EXPENDITURES BY FUNCTION
Special Education (12XX) Instructional
activities designed primarily to deal with pupil
exceptionalities.
20
EXPENDITURES BY FUNCTION
Vocational Instruction (13XX) Learning
experiences which will provide individuals with
the opportunity to develop the necessary
knowledge, skills, and attitudes needed for
employment in an occupational area.
Student Activities (14XX)
Tuition (19XX) Conduit-type payments to LEAs
generally for tuition for services rendered to
pupils residing in the paying LEA.
21
EXPENDITURES BY FUNCTION
10 1151 6111 111 310
Function
Support Services (2XXX) 21XX Support
Services-Pupils 22XX Support Services-Instructio
nal Staff 23XX Support Services-General
Administration 24XX Support Services-School
Administration 25XX Support Services-Business 26
XX Support Services-Central Office 29XX Other
Support Services
22
Support Services
EXPENDITURES BY FUNCTION

• Support services are those services which provide
  administrative, technical (such as guidance and
  health), and logistical support to facilitate and
  enhance instruction, and to a lesser degree,
  community services. Supporting services exist as
  adjuncts for the fulfillment of the objectives of
  instruction, rather than as entities within
  themselves.

23
EXPENDITURES BY FUNCTION
Support Services-Pupils (21XX) Activities which
are designed to assess and improve the wellbeing
of pupils and to supplement the teaching
process.
Attendance Social Work Services (2110) Those
activities which have as their purpose the
improvement of the attendance of pupils at school
and which attempt to prevent or solve pupil
problems involving the home, school, and
community.

24
EXPENDITURES BY FUNCTION
Guidance Services (2120) Those activities of
counseling with pupils and parents, providing
consultation with other staff members on
problems, evaluating the abilities of pupils,
assisting pupils to make their own educational
and career plans and choices, assisting pupils in
personal and social development, providing
referral assistance, and working with other staff
members in planning and conducting guidance
programs for pupils.
2122 School counselors and related services 2123
Activities related to student assessment. 2124 IT
support specific to schools.
Health Services (2130) Physical and mental
health services which are not direct instruction.
Included are activities that provide pupils with
appropriate medical, dental, and nursing
services.
2134 Nursing Services
25
EXPENDITURES BY FUNCTION
Support Services-Instructional Staff (22XX)
Activities associated with assisting the
instructional staff with the content and process
of providing learning experiences for pupils.
Improvement of Instruction Services (2210)
Activities which are designed primarily for
assisting instructional staff in providing
learning experiences for pupils.
2212 Instruction and Curriculum Development 2213
Staff Development 2214 Professional Development
This includes the budget to meet the requirement
(Section 160.530, RSMo) to allocate at least 1
of current year basic formula apportionment and
to expend 75 of that 1 in the year received for
professional development 2215 Site Professional
Development 2217 Continuous Quality
Improvement 2219 Title I expenditures related to
Improvement of Instruction
26
EXPENDITURES BY FUNCTION
Educational Media Services (2220) Activities
concerned with the use of all teaching and
learning resources, including hardware and
content materials. Educational media are defined
as any devices, content materials, methods, or
experiences used for teaching and learning
purposes.
2222 School Library Services
Support Services-General Administration (23XX)
Activities concerned with establishing and
administering policy for operating the
district.
Board of Education Services (2310) Activities
of the Board.
2311 Board of Education 2312 Board of
Education (legal fees and election services)
27
EXPENDITURES BY FUNCTION
Executive Administration Services (2320)
Activities concerned with the overall
administration of or executive responsibility for
the entire district.
2321 Office of the Superintendent 2324 Grants
Dept. 2325 Office of the Associate
Superintendent 2327 Office of the Deputy
Superintendent and Executive Directors
Support Services-School Administration (24XX)
Activities concerned with the overall
administrative responsibility for a single
school.
2411 Office of the Principal-Elementary
School 2431 Office of the Principal-Middle
School 2451 Office of the Principal-High School
28
EXPENDITURES BY FUNCTION
Support Services-General Administration (25XX)
Activities concerned with purchasing, paying,
transporting, exchanging, and maintaining goods
and services for the district.
Business, Fiscal, Internal Service (2510, 20, 70,
90)
2511 Offices of the CFO and Director of Business
Operations. 2525 Finance Dept. (Accounting,
budget and payroll). 2526 Internal Audit 2528
Risk Management 2572 Purchasing 2573 Warehousing
Distribution 2579 Mailroom
29
EXPENDITURES BY FUNCTION
Operation Maintenance of Plant Services (2540)
Activities concerned with keeping the physical
plant open, comfortable and safe for use and
keeping the grounds, buildings, and equipment in
an effective working condition.
2541 Administration of the Facilities Maintenance
Depts. 2542 Repairs Maintenance Dept. 2543
Grounds Dept. 2544 Equipment Services Rental of
copiers. 2546 School Police Dept. 2547 Other
Insurance premiums fees 2548 Custodial Dept.
30
EXPENDITURES BY FUNCTION
Pupil Transportation (2550) Activities
concerned with providing transportation to
pupils.
2551 Administration of the Transportation
Dept. 2552 Bus drivers, mechanics and related
costs 2554 Bus attendants, nurses and bus
costs 2558 Service of Facilities Maintenance
vehicles 2559 ECSE transportation costs
31
EXPENDITURES BY FUNCTION
10 1151 6111 111 310
Function
Community Services (3XXX) 31XX Direction of
Community Services 33XX Civic Services 35XX
Early Childhood Program 38XX Custody and Care
of Children Services
32
EXPENDITURES BY FUNCTION
Direction of Community Services (31XX)
Activities concerned with directing, managing and
supervising Community Services.
3101 Community Development Dept.
Civic Services (33XX) Activities of providing
services to civic affairs or organizations.
3301 District support of the Foundation.
Early Childhood Program (35XX) Activities
providing programs for Parents As Teachers and
for preschool children, outside of regular
classroom setting, by screening, and through
parent eductation.
3501 Parents As Teachers program.
Custody and Care of Children Services (38XX)
Activities providing programs for the custodial
care of children in residential day schools, or
child-care centers which are not part of , or
directly related to the instructional program,
and where the attendance of the children is not
included in attendance figures for the
District.
3801 School Nursery program.