APPENDIX B-1
Date Issued: 6/2009
Page 44 of 46
• Salaries of the school business administrator, business manager, assistant business manager,
accountant, bookkeepers and other support staff such secretarial and clerical are recorded in
object 100.
• If benefits are allocated to the individual program/function, all benefits except pension are
charged to object 205 and pension is charged to object 232. If benefits are not allocated they
are charged to unallocated benefits by object code 210, 220, 232, 250, 260, 270, 280, and 290,
under function 291.
• Purchased professional services (object 330) would include the purchased professional services
of such business support services as budgeting, payroll, financial accounting, internal auditing,
planning, research, and development, and fixed asset appraisal.
• Purchased technical services (object 340) would include services to the private school for
students with disabilities which are not regarded as professional but require basic scientific
knowledge, manual skills, or both. Included are data processing services, purchasing and
warehouse services, and the like.
• Other purchased services in object 500 for business and other support services such as
equipment rentals or lease purchases and staff travel are reported in object 500.
• Supplies and materials (object 600) expenditures are for items that are consumed, worn out or
deteriorated through use. Books and periodicals would also be included here. Examples would
be paper supplies for budgeting, payroll, financial accounting, internal auditing, printing and
duplicating, and evaluation. The cost of non-instructional equipment and furniture, which cost
less than $2,000 per item are recorded here.
• All interest on current loans is reported in object 831.
• The interest portion of lease purchase agreements for the purchase of land and buildings is
included in object 832. As a reminder, the interest portion of lease purchases of equipment
items is not included here, but rather is budgeted as a rental cost under the program and function
applicable to where the equipment will be used.
• Miscellaneous expenditures (object 890) consist of expenditures for dues and fees for
membership in professional or other organizations, along with expenditures for goods or
services not classified above such as bank fees.
• Miscellaneous expenditures (object 895) consist of expenditures for corporation tax paid on
tuition income.
19. Food Services (11-000-310-100 or 205 or 232 or 600 or 890)
• The salaries related to the food service fund activities such as cooks, aides and support staff
including are recorded in object 100.
is used to report the board's share of
expenditures for the food service program. If a private school for students with disabilities receives
state or federal reimbursement for or collects fees from students for the cost of meals, all food service
operation revenue must be netted against the costs.
• If benefits are allocated to the individual program/function, all benefits except pension are
charged to object 205 and pension is charged to object 232. If benefits are not allocated they
are charged to unallocated benefits by object code 210, 220, 232, 250, 260, 270, 280, and 290,
under function 291.
• Supplies and materials for the food service fund, which include general supplies and food, are
recorded in object 600. The cost of non-instructional equipment and furniture, which cost less
than $2,000 per item are recorded here.