CHART OF ACCOUNTS. School Edition

Transcription

1 School Edition

2 Table of Contents How to use this book... 1 School Fund Sources... 2 Account Code Structure... 2 Category and Program... 5 Category Definitions... 5 Program Definitions... 7 Valid Programs for Category 0202 Mid-level Administration... 7 Valid Programs for Category 0203 Instruction... 8 Valid Programs for Category 0206 Special Education... 9 Valid Programs for Category 0209 Transportation Valid Programs for Category 0210 Operation of Plant Valid Programs for Category 0211 Maintenance of Plant Object/Sub-object Definitions Object 0100 Salaries and Wages Object 0200 Fringe Benefits Object 0300 Contracted Services Object 0400 Supplies and Materials Object 0500 Other Charges Object 0600 Property... 16

3 How to use this book The Chart of Accounts is divided into five major sections: 1. The first section provides an overview of the School Fund Sources, Account Code Structures 2. The second section provides the codes for the Funds, Year, and Award segments of the account code 3. The third section outlines the definitions for Category and Program 4. The fifth section lists the Object/Sub-objects. This section is shown by sub object under each major object. The major objects are: Salaries Fringe Benefits Contracted Services Supplies and Materials Other Charges Equipment Page 1

4 School Fund Sources Centrally Funded Sources 3001.XX.01 FSF Locked 3001.XX.06 SPED Locked 3001.XX.07 CTE Locked 3001.XX.08 FSF Pre-K Locked 3001.XX.09 FSF - ESOL Locked 4519.XX.00 IDEA 4521.XX.00 IDEA - Preschool 4663.XX.01 Title II 4664.XX.00 Reading First 4694.XX.01 Title III 5345.XX.03 Judy Hoyer 5345.XX.04 Judy Hoyer School Funded Sources 3001.XX.00 FSF 3001.XX.02 Summer - FSF 3001.XX.03 FSF SPED Unlocked 4501.XX.00 Title I Part A 4541.XX.00 DOL -Youth 4602.XX.00 SPED Restricted Summer - Sch Imp Account Code Structure Format of the Account Code String Fund XXXX Year XX Award XX Category XXXX Program XXXX Cost Center XXXX Object/Sub-object XXXX Future 1 XXX Future 2 XXXX Page 2

5 Fund 4 numerals The Fund code is used to identify the source of funds for program expenditures. The Fund code is four numerals beginning with 3, 4, 5, or 6. These beginning numbers have the following meanings: 3xxx 4xxx 5xxx 6xxx Education Fund Federal Restricted Funds State Restricted Funds Other Special Funds The Fund codes are listed in the Fund Section of this book. Year 2 numerals The Year designates the last two digits of the fiscal year in which the award of the grant or fund was received. If the funds being spent were awarded to the CITY SCHOOLS in fiscal year 2005 (July 1, June 30, 2005), then the year designation would be "05" regardless of the year of the transaction. Funds awarded in fiscal year 2006 would carry a year code of "06". The Year codes are listed in the Fund Section of this book. Award 2 numerals This segment designates the award being spent and is used in the event that the CITY SCHOOLS receives more than one grant award in the same fiscal year under the same fund code. Unless otherwise specified, the award code will be "00". The Award codes are found in the Fund Section of this book. Category 4 numerals The Category code allows the CITY SCHOOLS to classify its finances into those broad classifications required under State Law. The Category codes and definitions are listed in the Category and Program section of this book. Program 4 numerals The Program codes provide for further delineation of the school system's financial activity within the categories defined by State Law. Generally, the Program code represents the major divisions or departments of the CITY SCHOOLS. Page 3

6 The Program codes and definitions are listed in the Category and Program section of this book. Cost Center 4 numerals The Cost Center codes define the school or office responsible for the expenditure of resources. A school s cost center code is generally the school number and an office s cost center is their assigned code. The Cost Center codes and titles are grouped by major organizational unit and listed in the Cost Center section of this book. Cost Centers are listed in bold and Rollups are the non-bold numbers and used for CITY SCHOOLS reporting purposes. Rollups are groupings of Cost Centers that are aligned with the CITY SCHOOLS management structure. Unlike Cost Centers rollups can not be posted to or budgeted to directly. Object/Sub-object 4 numerals The object/sub-object defines what is being purchased. The major objects are: 0100 Salaries and Wages 0200 Fringe Benefits 0300 Contracted Services 0400 Supplies and Materials 0500 Other Charges 0600 Equipment 1000 Construction Contracts (for Capital Projects use only) 1100 Structures and Improvements (for Capital Projects use only) The Object/Sub-object codes, titles, and definitions are found in the Object/Sub-object section of this book. Future 1 3 numerals This segment is reserved for future use. Always use "000" in this area. Future 2 4 numerals This segment is reserved for future use. Always use "0000" in this area. Page 4

7 Category and Program Category Definitions Category 0200 Expenditures 0202 Mid-Level Administration The administration and supervision of district-wide and school-level instructional programs and activities are recorded here. Included are the: Office of the Principal Instructional Administration Curriculum Development Professional Media Support 0203 Instruction Instruction includes the cost of wages for those staff whose responsibilities include interaction with students in the delivery of instructional programs and related student instructional services. It also includes supplies and materials used in support of instruction as well as other expenditures for instruction reportable to the program areas Special Education Activities designed for students who, through appropriate assessment, have been determined to have temporary or long-term special education needs arising from cognitive and/or physical factors Student Personnel Services Activities designed to improve student attendance at school and prevent or solve student problems in the home, the school, and the community. Pupil personnel workers and school social workers should be charged here. Additionally, activities should also include directing, managing, and supervising attendance and social work services Student Health Services Physical and mental health activities that are not instructional and provide students with appropriate medical, dental, and nursing services, as well as directing and managing school health services Student Transportation Services Activities concerned with the conveyance of students between home, school, and school activities. Included are vehicle operation services, monitoring services, vehicle servicing and maintenance services, and other pupil transportation services. Page 5

8 0210 Operation of Plant Activities concerned with keeping the physical plant open, comfortable and safe for use Maintenance of Plant Activities concerned with keeping up grounds, buildings, and fixtures in their original condition of completeness or efficiency through repair, scheduled and preventative maintenance, or replacement Fringe Benefits Non Positional Benefits for Non Positional payments such as Stipends, Temporary Employees Food Services Activities concerned with providing food to students and staff in school. Page 6

9 Program Definitions Valid Programs for Category 0202 Mid-Level Administration 1501 Office of the Principal, Regular Education Activities in the office of the principal concerned with managing the operation of schools other than special education and Career and Technology education schools or centers. Include the cost of the principal, assistant principal, clerical staff, telephones, materials and supplies and equipment purchased to support activities directly related to the principal's office in a regular education environment Office of the Principal, Career and Technology Education Activities in the office of the principal concerned with managing the operation of Career and Technology education schools or centers. Include the cost of the principal, assistant principal, clerical staff, telephones, materials and supplies and equipment purchased to support activities directly related to the principal's office Instructional Administration and Supervision, Regular Activities that enhance instruction and assist instructional staff in planning, developing, and evaluating the process of providing learning experiences for students in the regular programs. Include the cost of curriculum development activities and the management and supervision of curriculum development Instructional Administration and Supervision, Career and Technology Activities that enhance instruction and assist instructional staff in planning, developing, and evaluating the process of providing learning experiences for students in the career and technology programs. Include the cost of curriculum development activities and the management and supervision of curriculum development Professional Media Support Activities associated with directing, managing, supervising, and evaluating the educational media services program that is offered to schools. Include professional libraries, the review and evaluation of instructional materials, audiovisual services, and instructional television. Page 7

10 Valid Programs for Category 0203 Instruction 0101 Regular Programs Activities that deal with teaching and coaching elementary and secondary students during the regular school day or after hours of school sponsored activities as part of the regular non-special, non-exemplary educational program Fine Arts Programs Activities that deal with the instruction of art, dance and drama/theater. Art includes drawing, painting, print making, sculpture, pottery art history and theory, and spatial concepts such as architecture and design for the performing arts. Dance uses the human body as its expressive instruments and movement as the mechanism for communication. Dance is represented by structured, rhythmic movement in space and time resulting in communication of idea, mood or situation. Drama/theater involve a collaborative artistic expression by actors before an audience to create and examine experiences that imitate and symbolize human behavior and actions. Basic components of drama/theater are text actors, directors, designers and technicians Summer Programs Activities that deal with teaching and coaching elementary and secondary students during the summer to reinforce and enhance skills learned during the regular school year as part of the regular non-special, non-exemplary educational program Special Programs Activities designed for students with exceptional abilities or cultural differences Alternative Programs Activities designed to develop and implement strategies to promote student retention and transitioning during school and after graduation Gifted and Talented Programs Activities designed to identify gifted and talented students in order to develop their educational potential and increase academic achievement English for Speakers of Other Language Programs (ESOL) Activities concerning Special English language learning experiences for students who require additional educational opportunities beyond those provided in the usual school program to achieve at their level of ability 0301 Career and Technology Programs Organized educational programs that are directly related to the Page 8

11 preparation of individuals for paid or unpaid employment School Library Media Programs Activities concerned with the selection, organization, management, and use of all school instructional materials, supplies, and equipment in the school media center Centralized Staff Development Activities dealing with coordinating and implementing the system's staff development process including training and retraining of personnel to meet the changing needs of the population, refining and expanding leadership development activities, and developing training strategies that maximize existing human resources (for central office use only) School Based Staff Development Activities dealing with coordinating and implementing the system's staff development process including training and retraining of personnel to meet the changing needs of the population, refining and expanding leadership development activities, and developing training strategies that maximize existing human resources (for school based use only) Guidance Services Activities dealing with counseling students and parents, consulting with other staff members on learning problems, assisting students in personal social development, assessing 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 Psychological Services Activities concerned with administering psychological tests and interpreting the results; gathering and interpreting information about student behavior; working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests, behavioral evaluation, and planning and managing psychological services Adult Education Instructional programs offered to adults who are pursuing their basic or continuing education objectives. Valid Programs for Category 0206 Special Education 0401 Public School Instruction Instructional programs for students with disabilities. Page 9

12 0402 Public School Instruction Summer Programs Instructional activities during summer for students with disabilities Programs in State Institutions Day and residential programs for students with disabilities who receive their services in a state institution Non-Public School Programs Day or residential programs provided to students placed in state approved nonpublic schools Centralized Staff Development, Special Education Activities dealing with coordinating and implementing the system's staff development process for special education including training and retraining of personnel to meet the changing needs of the population, refining and expanding leadership development activities, and developing training strategies that maximize existing human resources (use for central office only) Office of the Principal, Special Education Activities in the office of the principal concerned with managing the operation of schools and programs dealing with disabled students. Include the cost of the principal, assistant principal, clerical staff, telephones, materials and supplies and equipment purchased to support activities directly related to the principal's office Instructional Administration and Supervision, Special Education Activities that enhance instruction and assist instructional staff in planning, developing, and evaluating the process of providing learning experiences for students with disabilities. Include the cost of curriculum development activities and the management and supervision of curriculum development. Valid Programs for Category 0209 Transportation 2510 Student Transportation Activities concerned with the transportation of students between home and school. Included are vehicle operations, monitoring services, vehicle servicing and maintenance for: Regular transportation Special Transportation 2610 Non-mandated Transportation Activities concerned with transporting students for field trips, sports and interscholastic athletics, cooperative education programs, special programs and Page 10

13 summer school programs and day camps. Valid Programs for Category 0210 Operation of Plant 3001 Warehouse and Distribution Activities concerned with receiving, storing, and distributing supplies, furniture, equipment, materials, and mail. Included are managing and supervising warehousing and distribution services Operating Services Activities concerned with keeping the physical plant clean and ready for daily use, including operating the heating, lighting, and ventilating systems (utility costs) and keeping the buildings clean Supervision of Operation of Plant Service Directing, managing, and supervising the operation of plant facilities Care and Upkeep of Buildings and Grounds Activities involved in maintaining the condition of the grounds and facilities, such as snow removal, landscaping, grounds maintenance, routine maintenance on furniture and movable equipment, utility services, and custodial. services. Also, service technicians assigned to repair and maintain instructional and noninstructional equipment and the cost of all service contracts on movable equipment are to be included here (for central office use only) Security Services Activities concerned with maintaining order and safety in school buildings, on the grounds, and in the vicinity of schools. Included are police activities for school functions, traffic control, and building alarm systems School-based Operations Activities concerned with keeping the physical plant clean and ready for daily use, including operating the heating, lighting, and ventilating systems (utility costs) and keeping the buildings clean (for school use only). Valid Programs for Category 0211 Maintenance of Plant 3101 Supervision of Maintenance of Plant Directing, managing, and supervising the maintenance of plant services Upkeep of Grounds, Buildings, and Fixed Assets Activities concerned with preventive maintenance when such maintenance is on a regular schedule, repair maintenance for unpredictable circumstances, and minor modernization and alterations to change the original condition or original function Page 11

14 of equipment. Included are costs of bringing a building into compliance with changing code requirements relating to accessibility, safety, health, pollution, and fire code regulations Vehicle Maintenance Services Activities involved in maintaining general-purpose vehicles such as trucks, tractors, graders, and other vehicles. Included are safety inspections, vehicle repair and maintenance, painting, greasing, and fueling School-based Maintenance Activities concerned with preventive maintenance on a regular schedule, repair maintenance for unpredictable circumstances, and minor modernization and alterations to change the original condition or original function of equipment. Included are costs of bringing a building into compliance with changing code requirements relating to accessibility, safety, health, pollution, and fire code regulations (for school use only) Operations, Repair and Maintenance Charges Activities associated with expenditures for repairs and maintenance services not provided by system personnel. This includes contracts and.agreements covering the upkeep of buildings and equipment (for central office use only). Page 12

15 Object/Sub-object Definitions Object 0100 Salaries and Wages 0101 Permanent Salaries and Fringes For general fund budgeted positions, Actual Hours X Average Salary by Job Class (which includes fringe). For grant fund budgeted positions, Actual permanent salary dollars + Actual fringe dollars Severance Pay Payments to individuals for accrued and unused vacation, personal, and sick leave in accordance with labor negotiations Sick Leave Conversion Payments for certain earned and unused sick leave Extended Day Payments to teachers and paraprofessionals for providing services beyond the regular school day Extended Year Payments to employees who provide services beyond the end of the regular school year Overtime Payment made to employees for services rendered beyond their regular scheduled workday Short-term Substitutes Payments made to employees who replace regular classroom teachers on a per diem basis for less than 10 days Stipends Payments made to professional employees for various services Temporary Salaries Payments made to professionals employed for full or part-time services rendered on an intermittent or short-term basis Training Stipends Payments to staff attending system-sponsored professional staff development training Work Study Wages Payments to employees in Work Study Programs Page 13

16 Object 0200 Fringe Benefits 0270 Non-Positional Social Security (FICA) Employer's share of payments to Social Security for stipends and temporary employee wages. Object 0300 Contracted Services 0305 Printing -External Payments made for the printing of reports, pamphlets and other publications. (Excludes stationary and similar office supplies items) Consultants Payments made to individuals and firms for services rendered to the CITY SCHOOLS as consultants Rental Equipment Payments made for rental of copiers, motor equipment or vehicles Rental Copiers Payments made for the rental of Copiers 0340 Repairs to Equipment Payments made for maintenance and repair of equipment (either by service contract or one time cost) 0359 Contractual Academic Contracts Payments to individuals and firms for academic services 0361 Recognition Events Payments for activities associated with student incentives 0370 Cleaning Payments to contractors for school and office cleaning contracts Transportation - Field Trips Payments for transporting students on field trips Other Professional Services Payment to individuals and firms for service rendered to the Baltimore City Public School System as individual contractors. Page 14

17 Object 0400 Supplies and Materials 0401 Office Supplies Purchase of paper, pencils, etc. used in office operations. Does not include items covered in object 305 (printing) 0411 Custodial Materials Purchase of items used in the cleaning of buildings such as soaps, mops, cleaning fluids, paper towels, toilet paper, etc Textbooks Payments for instructional books used in the classroom (used for replacement or new) Library Materials/Books Payments for books placed in libraries and not for regular classroom instruction Instructional Supplies Payments made for items used in the classroom for instructional purposes (not to be used for office supplies, instead use 0401) 0427 Staff Development Materials Payments made for material used for Staff Development 0429 Paper Purchase of paper 0435 Food Payments made for the purchase of food Uniforms Purchase of clothing and uniforms Postage Payments made for postage stamps and rental of postage meter machines. Object 0500 Other Charges 0501 Local Travel Reimbursement for use of personal auto in the conduct of CITY SCHOOLS business at the prescribed mileage rate. Page 15

18 0502 Out of Town Travel Payments for travel and related expenses incurred by officials or employees in the conduct of CITY SCHOOLS business. Includes costs of lodging, food, telephone, and other expenses while the individual is in a travel status Membership Dues Payments made for participation in professional organizations Registration Fees Payments made for registration fees Telephone Cellular, Pager Payments for cellular phones and pager services 0525 Telephone Payments for telephone and telegraph services. Object 0600 Property 0601 Classroom Furniture & Equipment Payment for the purchase of desks, chairs, and other equipment used in the classroom Audio-Visual Equipment Purchase of audio-visual equipment for use in schools Desktop Workstations / Laptops 0612 Computers Software Payments made for all computer software products Security and Alarm System Purchase of security alarm systems 0699 Conditional Purchase Agreement Purchase agreements made with contractors on conditions set between parties. Page 16