The Uniform Minimum Chart of Accounts 2022-23 Edition

The Uni

form Minimum Chart of Accounts for New Jersey

Public Schools and Approved Private Schools for Students

with Disabilities

2022-23 Edition

Effective July 1, 2022

Depar

tment of Education

Office of Fiscal Policy and Planning

100 Riverview Plaza

P.O. Box 500

Trenton, New Jersey 08625-0500

Date Issued 06/2022

This page intentionally left blank.

Date Issued 06/2022

Foreword

This handbook establishes the chart of accounts for use by New Jersey school districts, charter schools,

renaissance school projects, and for Approved Private Schools for Students with Disabilities (APSSD). In

accordance with the New Jersey Administrative Code (N.J.A.C. 6A:23A-16.1 et seq.), each district,

charter school, and renaissance school project shall maintain a uniform system of financial bookkeeping

and reporting that is consistent with generally accepted accounting principles (GAAP). In accordance

with the New Jersey Administrative code (N.J.A.C. 6A:23A-18.5(a)7), each APSSD shall maintain a

uniform system of accounts for use in the accounting system of the school for financial reporting to the

Department. “Chart of accounts” means a classification structure for the accounting system that permits

the standardization of reported financial data facilitating analyses within and between district boards of

education and APSSDs, and on a nationwide basis.

History of the New Jersey Public School Chart of Accounts

The State Board of Education originally authorized The Chart of Accounts on July 1, 1959. In 1992, The

Uniform Minimum Chart of Accounts (Handbook 2R2), an amended manual, was published to conform

to generally accepted accounting principles (GAAP) as provided by the National Council on

Governmental Accounting.

Since the 1992 edition, the information in the Chart of Accounts has been updated with revisions issued

in 1994, 2003, 2008, 2015, and annually thereafter, by annual software vendor letters and budget

guidelines, and through the distribution of accounting memos.

The requirement to complete school-based budgets and account for appropriations at the school level

was implemented for certain at-risk school districts with guidance provided through annual school-

based budget district specific budget guidelines as well as any other policy memos issued by the

Department. The 2003-updated edition of the Chart of Accounts reflected the use of fund 15, a

character class within the general fund used for school-based budgeting and accounting. Fund 15 is still

included in this edition.

The Government Accounting Standards Board (GASB) issued Statement No.34 (GASB 34) in June 1999

for implementation by June 30, 2004, which had several key implications for the 2003 Chart of Accounts

update. GASB 34 eliminated the financial reporting of the general fixed asset account and general long-

term debt account groups. Capital assets and long-term debt were included in the Statement of Net

Assets, a district-wide accrual basis statement. Consequently, those account codes which are used in

either the proprietary or fiduciary funds (accrual basis) or the governmental column of the district-wide

statements (accrual basis) were identified in the 2003 updated Chart of Accounts with the phrase

[Accrual basis of accounting] at the end of the description of the account code. These notations are also

in this edition. Districts do not need to include all accrual basis account codes in the general ledger

software for day-to-day accounting, only those needed for the proprietary and fiduciary funds.

In November 2003, the National Center for Education Statistics (NCES) issued a revised publication

Financial Accounting for Local and State School Systems, which was an updated version of the 1990

NCES chart of accounts and comparable to most account codes in the NJ Chart of Accounts.

Date Issued 06/2022

The 2008 Chart of Accounts update incorporated the changes issued in annual software vendor letters

and budget guidelines, through the distribution of accounting memos, and as a result of the passage of

The School Funding Reform Act of 2008 (SFRA).

The 2015 Chart of Accounts update incorporated the changes issued in annual software vendor letters

and budget guidelines, and through the distribution of accounting memos. It included an update to

Appendix A to include line numbers and enhance the format for clarity and ease of use. The 2015

document also added a new Appendix C to list details of reserved codes that have been discontinued

from use.

The 2016-17 Chart of Accounts update incorporated the changes for 2016-17 issued in the annual

software vendor letter and budget guidelines. Information from the Budget Guidelines Appendix C

Minimum Chart of Accounts was integrated into the guidance in the document.

The 2017-18 Chart of Accounts update incorporated the changes issued in the annual software vendor

letter and budget guidelines, including updates to align with the 2014 NCES publication Financial

Accounting for Local and State School Systems, which was released in March 2015. The update also

included items to incorporate the accounts for New Jersey Approved Private Schools for Students with

Disabilities (APSSD) into this document. Prior to the issuance of the 2017-18 Chart of Accounts, Appendix

B – Private Schools for the Disabled Narrative Explanation of the Chart of Accounts was last updated on

June 17, 2005. That document updated through 2017-18 was incorporated into this document.

The 2018-19 and 2019-20 Chart of Accounts incorporated the changes issued in the annual software

vendor letters and budget guidelines.

The 2020-21 Chart of Accounts incorporated the changes issued in the annual software vendor letter

and budget guidelines; accounting changes for school districts related to Governmental Accounting

Standards Board (GASB) Statement No. 84, which establishes criteria for identifying fiduciary activities of

all state and local governments; new accounts for funds received under the federal Coronavirus Aid,

Relief, and Economic Security (CARES) Act; and new accounts for funds received under the Coronavirus

Response and Relief Supplemental Appropriations (CRRSA) Act. The document was revised after initial

release to include additional accounts for federal funding provided during 2020-21.

The 2021-22 Chart of Accounts incorporated the changes issues in the annual software vendor letter and

budget guidelines. The July 2021 revision included new revenue and program codes for the ARP-ESSER

Grant Program. The August 2021 revision included new revenue and program codes for the ARP-IDEA

Grant Programs for Basic and Preschool. The September 2021 revision included new revenue and

program codes for the federal Middle Grades Career Awareness and Exploration Program, and for four

federal ARP ESSER subgrants. The November 2021 revision included new revenue and program codes

for three capital grant programs authorized by the FY2022 state budget, and new revenue codes for

Stabilization Aid, Education Rescue grants, and State-provided Military Impact Aid. The March 2022

revision included new revenue and program codes for two grants under the ARP Homeless Children and

Youth program, and a new revenue code for Maintenance of Equity aid. The June 2022 revision included

reference information in the Additional or Compensatory Special Education and Related Services

(ACSERS) revenue account for APSSD.

The 2022-23 Chart of Accounts incorporates the changes issues in the annual software vendor letter and

budget guidelines. New account numbers issued are noted as new and are highlighted in gray. Account

numbers that are no longer applicable are noted as “Reserved” and are listed in Appendix C – Details of

Date Issued 06/2022

iii

Reserved Codes. The 2021-22 edition of the NJ Chart of Accounts used an asterisk (*) to identify the

accounts that are required for the annual data collection that is sent to NCES. This notation continues in

this 2022-23 NJ Chart of Accounts update.

Important note: As used throughout this document, (#) indicates not applicable to APSSDs and (*)

indicates National Center for Educational Statistics (NCES) reporting.

Date Issued 06/2022

Table of Contents

...................................................................................................................................................Foreword i

Chapter 1: The Account Classification System......................................................................................... 1

Section 1. The Accounting System ....................................................................................................... 1

Section 2. The Account Classification Structure ................................................................................... 2

Sectio

n 3. Revenue Dimensions . 3

..........................................................................................................

Section 4. Expenditure Dimensions ...................................................................................................... 3

Section 5. Balance Sheet Dimensions .................................................................................................. 4

Section 6. The Minimum Chart of Accounts......................................................................................... 5

Chapter 2: Account Classification Descriptions ....................................................................................... 6

Section 1. Fund Descriptions ................................................................................................................ 6

Section 2. Revenue Classifications ..................................................................................................... 11

Section 3. Expenditure Classifications ................................................................................................ 31

Program and Project/Reporting ..................................................................................................... 31

Function ......................................................................................................................................... 44

Object ............................................................................................................................................. 62

Section 4. Balance Sheet Accounts .................................................................................................... 92

Assets and Other Debits................................................................................................................. 92

Budgetary Accounts (Revenue) ...................................................................................................... 97

Liabilities ........................................................................................................................................ 99

Budgetary Accounts (Expenditures) ............................................................................................ 103

Fund Balances/Fund Net Assets................................................................................................... 105

Section 5. Miscellaneous Accounts (Clearing Accounts) .................................................................. 108

Section 6. County Vocational and Special Services District.............................................................. 109

Appendix A: Expenditure Account Outline .......................................................................................... A-1

Section 1. Overview .......................................................................................................................... A-1

Section 2. Minimum Appropriations and Expenditures Outline ...................................................... A-

Appendix B: Supplies and Equipment ................................................................................................... B-

Appendix C: Details of Reserved Codes ................................................................................................ C-1

Date Issued 06/2022

This page intentionally left blank.

Date Issued 06/2022

Chapter 1: The Account Classification System

Section 1. The Accounting System

The accounting system is comprised of the general ledger and subsidiary ledgers through which financial

transactions are recorded during the actual operation of the school district, renaissance school project,

charter school, or approved private school for students with disabilities (APSSD). The guidelines herein

presented provide a classification structure that will facilitate budget and audit reporting to the

Department.

Several principles guided the design of the account classification structure in this publication. Taken

together, they support the needs of decision-makers - school officials, other public officials, creditors,

and the general public - who use district and other school entity’s financial reports. These principles are

as follows:

1) The chart of accounts encourages full disclosure of the financial position of the local education

agency (LEA) and other school entities. Emphasis is placed on the accurate classification of

financial transactions. Expenditures are recorded in the accounting categories applicable,

regardless of the implications of some of those decisions.

2) Comprehensiveness of financial reporting is encouraged. The LEA or other school entity should

incorporate all financial activities into a single accounting and reporting system for full

disclosure. The account classifications here encourage this procedure. Accounts for such

activities as food services, student activities, community services, and commercial-like

enterprises all should be included in the financial reports of the LEA or other school entity.

3) Simplified reporting is encouraged. Only the minimum number of funds consistent with legal

and operating requirements should be established, since unnecessary funds result in undue

complexity and inefficient financial administration.

4) Financial reporting emphasizes the results of LEA or other school entity operations more than

the resources applied. The account code structure emphasizes program accounting and the

application of supporting services costs to the “products” of the educational enterprise.

5) The account classification system is flexible; it meets the needs of both small and large LEAs and

other school entities while retaining comparability of reported data. The guidelines here include

a minimum list of accounts essential for state reporting.

6) The classification of accounts and the recommended reporting structure remain in accordance

with GAAP.

Date Issued 06/2022

Section 2. The Account Classification Structure

Important note: As used throughout this document, “#” indicates “not applicable to APSSDs” and “*”

indicates National Center for Educational Statistics (NCES) reporting.

This publication provides for classifying three basic types of financial activity:

1) Revenues and other sources of funds,

2) Expenditures and other uses of funds, and

3) Transactions affecting the balance sheet.

For each type of transaction, the specific account code is made up of a combination of classifications

called dimensions. Each dimension describes one way of classifying financial activity. A school location

dimension is required for districts with schools implementing school-based budgeting for fund 15, and

for financial reporting requirements under the Every Student Succeeds Act (ESSA). The dimensions

applicable to each type of transaction are as follows:

Revenues:

• Fund

• Revenue Source

• (#) Program and Project/Reporting

• (#) Location

Expenditures:

• Fund

• Program and Project/Reporting

• Function

• Object

• (#) Location

(#) Balance Sheet

• Fund

• Balance Sheet Account

Coding structures applicable to each dimension are shown below. An additional identifying dimension

may be added, if required, to accommodate computerized record keeping systems. Also, depending on

each district’s needs, the location dimension may be either two or three digits. Under the Every Student

Succeeds Act (ESSA), districts will be reporting school-based information for each 3-digit school code as

assigned in the County-District-School system. For additional information, please refer to the guidance

for school-level reporting under ESSA.

Revenues

Fund

Revenue Source

(#) Program and

Project/Reporting

(#) Location

xxxx

xxx

Date Issued 06/2022

Expenditures

Fund

Program and

Project/Reporting

Function

Object

(#) Location

xxx

(#) Balance Sheet

Fund

Balance Sheet Account

xxx

Section 3. Revenue Dimensions

Fund (Subfund)

A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other

financial resources. It also contains all related liabilities and residual equities or balances, or changes

therein. Funds are established to carry on specific activities or attain certain objectives of an LEA

according to special legislation, regulations, or other restrictions. A list of funds, descriptions, and

account codes is provided in Chapter 2.

Revenue Source

This dimension classifies revenue by type and source. There are four broad source categories: local,

intermediate, state, and federal.

Program and Project/Reporting

Programs and projects are activities and procedures designed to accomplish an objective or set of

objectives.

Location

The location code identifies the individual schools of the district. This is mandatory for districts with

schools that prepare school-based budgets, and for financial reporting under the Every Student

Succeeds Act. Required maintenance under Education Facilities Construction Financing Act (EFCFA) is

required to be reported by school facility. Location is not applicable to APSSDs.

Section 4. Expenditure Dimensions

Fund (Subfund)

A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other

financial resources. It also contains all related liabilities and residual equities or balances, or changes

therein. Funds are established to carry on specific activities or attain certain objectives of an LEA

according to special legislation, regulations, or other restrictions. A list of funds, descriptions, and

account codes is provided in Chapter 2.

Date Issued 06/2022

Program and Project/Reporting

Programs and projects are activities and procedures designed to accomplish an objective or set of

objectives.

Function

The function describes the activity for which a service or material object is acquired. Functions consist of

activities, which have the same general operational objectives. Furthermore, categories of activities

comprising each of these divisions are grouped according to the principle that the activities should be

combinable, comparable, relatable, and mutually exclusive.

Object

The object is the service or commodity bought. These categories are divided into sub-objects for more

detailed accounting.

Location

The location code identifies the individual schools of the district. This is mandatory for districts with

schools that prepare school-based budgets, and for financial reporting under the Every Student

Succeeds Act. Required maintenance under Education Facilities Construction Financing Act (EFCFA) is

required to be reported by school facility. Location is not applicable to APSSDs.

Section 5. Balance Sheet Dimensions

Fund (Subfund)

A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other

financial resources. It also contains all related liabilities and residual equities or balances, or changes

therein. Funds are established to carry on specific activities or attain certain objectives of an LEA

according to special legislation, regulations, or other restrictions. A list of funds, descriptions, and

account codes is provided in Chapter 2.

Balance Sheet Account (Account Type)

These classifications correspond to the items normally appearing on the balance sheet. A listing of

balance sheet accounts, descriptions, and codes is contained in Chapter 2.

Date Issued 06/2022

Section 6. The Minimum Chart of Accounts

Used in its entirety, the chart of accounts classification structure (particularly the expenditure

classifications) can generate a variety of detailed data. Hence, an LEA or other school entity may choose

in some ways which parts of the system it needs or wants to use. It may choose:

1) To design its own program and project/reporting code structure.

2) To expand the level of detail of the function or object dimension by using more specific

categories described in the chart of accounts (the three-digit function code may be expanded to

four digits).

3) To add dimensions not included in the publication such as organizational unit, level of

instruction or job classification.

Whatever course an LEA or other school entity chooses, it must follow a certain minimum list of these

classifications to meet state reporting requirements. Dimensions, accounts, and coding structures listed

in this chart of accounts are minimum requirements unless labeled as optional. See Appendix A of this

document for the expenditure account outline listing the minimum level of detail to be maintained in

the chart of accounts for compliance with New Jersey Department of Education and federal reporting

requirements, by operating type (regular/charter/renaissance, county special services, vocational, and

APSSD).

A school district or other school entity must prepare a revenue and expenditure report each month

and a final year-end report in conformity with the dimensions, accounts, coding structures and

minimum requirements outlined in this publication. Such reports must be in addition to any expanded

formats a district or other school entity may design on its own.

Budgetary records must be maintained in conformity with the annual school district budget and APSSD

budget supplemented as necessary. Supplemental budgetary records for special projects must be

maintained in conformity with the uniform grant project budget statement.

Date Issued 06/2022

Fund codes

Chapter 2: Account Classification Descriptions

This chapter describes the account classification structure in detail. Each component of the dimensions

in the accounting system are numbered and defined. This chapter contains five sections for all school

districts, charter schools, renaissance school projects, and APSSDs: funds, revenue classifications,

expenditure classifications, balance sheet accounts, and miscellaneous accounts as well as a sixth

section specific to county vocational and special services districts.

Section 1. Fund Descriptions

Governmental accounting systems should be organized and operated on a fund basis. The diverse

nature of governmental operations and the necessity of assuring legal compliance preclude recording

and summarizing financial transactions in a single accounting entity. Instead, the required accounts are

organized based on funds, each of which is completely independent of another. Each fund must be

accounted for so that the identity of its resources, obligations, revenues, expenditures, and fund

equities is continuously maintained. These purposes are accomplished by providing a complete self-

balancing set of accounts for each fund, which shows its assets, liabilities, reserves, fund balances,

revenues, and expenditures.

A fund is a fiscal and accounting entity, with a self-balancing set of accounts recording cash and other

resources, together with all related liabilities and residual equities or balances, or changes therein. If

one were to compare fund accounting with commercial accounting, each fund would equate to an

independent business, with a separate set of records owned by one entity, the district.

The classifications of funds included here are similar to those used by other state and local government

units and follow the reporting structure required by GASB 34. They consist of the following:

Governmental Fund Types

The funds through which most district functions are typically financed. The reporting focus of these

funds is on determining financial position rather than net income. Governmental funds track the

financial activity of the LEAs or other school entity’s basic services such as regular and special education.

The governmental fund category includes the general fund, special revenue fund, capital projects fund,

debt service fund, and permanent fund.

Proprietary Fund Types

The funds used to account for district activities for which a fee is charged to external users for goods or

services. The proprietary fund category includes enterprise and internal service funds.

Fiduciary Fund Types

The funds used to account for assets held by a district or other school entity as trustee or agent for

individuals, private organizations, or other governmental units and therefore are not available to

support the district’s own programs. GASB Statement No. 84 establishes criteria for identifying fiduciary

activities. Fiduciary funds are comprised of Trust and Custodial Funds and include pension (and other

employee benefit) trust funds, investment trust funds, private-purpose trust funds, and custodial

(agency) funds. Each trust fund is treated for accounting measurement purposes in a manner similar to

either a governmental fund or a proprietary fund. Trust funds are distinguished from custodial (agency)

funds generally by the existence of a trust agreement that affects the degree of management

Date Issued 06/2022

Fund codes

involvement and the length of time that the resources are held. Custodial (agency) funds are purely

custodial (assets equal liabilities) and thus do not involve measurements of results of operations.

NJDOE released a broadcast memo on March 27, 2020 re

garding accounting changes for school districts

related to Governmental Accounting Standards Board (GASB) Statement No. 84, which establishes

criteria for identifying fiduciary activities of all state and local governments. GASB issued

Implementation Guide No. 2019-2

, Fiduciary Activities. The Implementation Guide, which is an

authoritative document, includes questions and answers on topics such as identifying fiduciary activities

and reporting fiduciary activities. Based on review of GASB Statement No. 84, NJDOE prescribes the

following accounting and reporting requirements for the following activity:

• S

tudent Activity Funds are to be reported in the Special Revenue Fund,

• Scholarship Funds are to be reported in the Special Revenue Fund,

• Unemployment Trust Fund is to be reported in the General Fund, and

• Payroll Agency and Flexible Spending Accounts are to be reported in the General Fund.

Subsequent to release of the GASB Statement No. 84 guidance broadcast on March 27, 2020, the

Governmental Accounting Standards Board (GASB) issued a media advisory

n May 8, 2020 which

postponed the effective date of Statement No. 84, Fiduciary Activities by one year and requiring

implementation for fiscal year 2020-21.

Governmental Funds

Governmental

Fund Code

Governmental Fund Description (# indicates the fund or subfund is not applicable

to APSSD)

General Fund. Accounts for all financial resources of the district, charter school,

renaissance school project, and APSSD except those required to be accounted for in

another fund. General fund balance sheet and revenue accounts use fund code 10.

A district, charter school, renaissance school project, or APSSD may have only one

general fund. Expenditure reporting requires further breakout in the fund code for

character class delineation as follows in codes 11 through 19.

Pursuant to GASB Statement No. 84, Unemployment Trust Funds, and Payroll

Agency and Flexible Spending Accounts are to be reported in the General Fund.

General Current Expense. Accounts for all expenditures of the district for current

expenses. Expenditures included here would be regular program instruction costs

and the administrative and other support services costs related to providing the

district's normal operations.

Capital Outlay. Accounts for all expenditures of the district for capital outlay

supported by current revenues. It includes increases in the general fund capital

reserve, equipment purchases, and facilities acquisition and construction services.

Payments made on the lease purchase of equipment are recorded as rental

payments under the appropriate program/function in general current expense, not

capital outlay.

APSSDs utilize fund 12 to record and report depreciation on capitalized assets

(personal property, e.g. furniture and equipment) by educational program type (e.g.

cognitive – mild; visually impaired; emotional regulation impairment) and non-

Date Issued 06/2022

Fund codes

Governmental

Fund Code

Governmental Fund Description (# indicates the fund or subfund is not applicable

to APSSD)

instructional depreciation by function (e.g. support services, general administration,

school administration.) Note that depreciation of a multi-use school building (e.g.

instruction, administration, maintenance) may be recorded in line 75980 (12-000-

400-790) and does not require allocation across the functional areas.

(#) Special Schools. Accounts for all expenditures of the LEA other than state and

federal grants for current expenses of special schools. It includes the entire cost of

adult school programs, including community schools.

(#) School-based Budgets. Accounts for revenues and expenditures, by school, for

those schools required to prepare school-based budgets for whole school reform.

(N/A for charter schools, renaissance school projects, and APSSDs.)

Districts with schools preparing school-based budgets must record all the revenues

and expenditures for each school separately in character class 15. Revenues for

schools in the district that do not prepare school-based budgets would be recorded

in fund code 10.

Reserved.

(#) Special Revenue Fund. Accounts for the proceeds of specific revenue sources

(other than trusts or major capital projects) that are legally restricted to

expenditures for specified purposes. Some examples of special revenue funds might

include restricted state or federal grants-in-aid and restricted tax levies. One fund is

used, supplemented by the use of program codes.

Pursuant to GASB Statement No. 84, Student Activity Funds and Scholarship Funds

are to be reported in the Special Revenue Fund.

(#) Student Activity Funds are funds which are owned, operated, and managed by

the student body under the guidance and direction of adults or a staff member for

educational, recreational, or cultural purposes. If the board of education subsidizes

a portion of a student activity fund, that subsidy should be included in the general

fund budget of that district. Some examples of student activity funds include:

1. Homeroom

2. Yearbook

3. Class Years

4. Choral and Band Groups

5. Classes

6. Student Clubs

Date Issued 06/2022

Fund codes

Governmental

Fund Code

Governmental Fund Description (# indicates the fund or subfund is not applicable

to APSSD)

7. Student Council

8. Student Sponsored Bookstores

(#) Capital Projects Fund. Accounts for financial resources used to acquire or

construct major capital facilities (other than those of proprietary and fiduciary

funds). The source of revenue in this fund would be the sale of bonds, grants, or

transfers from the general fund to augment the grant. Separate accounting must be

used for each capital project.

Debt Service Fund. Accounts for the accumulation of resources for, and the

payment of, long-term debt, principal and interest. The source of revenue in this

fund would be state aid, debt service tax levy, transfers from capital projects after

completion of the original purpose, or transfers from general fund capital reserve.

(N/A for charter schools and renaissance school projects.)

(#) Permanent Fund. Accounts for resources legally restricted such that only

earnings, and not the principal, may be used to support the district’s activities. An

example is a fund established by an outside contributor with the restriction that

only the income may be used. Permanent funds do not include trust and custodial

(agency) funds (defined below).

Proprietary Funds

Proprietary

Fund Code

Proprietary Fund Description (# indicates the fund or subfund is not applicable to

APSSD)

(#) Enterprise Fund. May be used to account for any activity for which a fee is

charged to external users for goods or services. The enterprise fund is required to

be used for any activity whose principal revenue sources meet any of the following

criteria:

• Laws or regulations require the district to recover costs through fees and

charges;

• The pricing policies of the activity establish fees and charges designed to

recover its costs, including capital costs (such as depreciation or debt

service); or

• Debt is backed solely by revenues from fees and charges (thus, not debt

that is backed by the full faith and credit of the district).

Some examples of enterprise funds include funds used for the food service

program, a bookstore operation, an athletic stadium, and a community swimming

pool. CSSD districts which provide services for nonpublic students that are not

included in the enrollments would report related revenue and expenditures in the

enterprise fund. Insignificant activities of districts are not required to be included in

an enterprise fund.

Date Issued 06/2022

Fund codes

Proprietary

Fund Code

Proprietary Fund Description (# indicates the fund or subfund is not applicable to

APSSD)

(#) Internal Service Fund. Accounts for any activity that provides goods or services

to other district funds, other districts, or to other governmental units, on a cost-

reimbursable basis. Some examples of internal service funds could include central

warehousing and purchasing, central data processing, and central printing and

duplicating. Internal service funds are used if the reporting government is the

predominant participant in the activity. Otherwise, the activity should be reported

as an enterprise fund.

Fiduciary Funds

Fiduciary Fund

Code

Fiduciary Fund Description (# indicates the fund or subfund is not applicable to

APSSD)

Note:

GASB issued Implementation Guide No. 2019-2, Fiduciary Activities, which is an

authoritative document, and includes questions and answers on topics such as

identifying fiduciary activities and reporting fiduciary activities.

(#) Trust Fund. Accounts for assets held in a trustee capacity for others and

therefore cannot be used to support the district’s own programs. Three trust fund

types are used to account for resources held and administered by the district when

it is acting in a fiduciary capacity for individuals, private organizations or other

governmental units. These funds are distinguished from custodial funds generally

by the existence of a trust agreement that affects the degree of management

involvement and the length of time that the resources are held.

Pension and Other Employee Benefit Trust. Accounts for resources held in trust for

the members and beneficiaries of various employee benefit plans.

Investment Trust Fund. Accounts for the portion of investment pools reported by

the sponsoring district.

Private Purpose Trust Fund. Accounts for all other trust arrangements.

(#) Custodial Fund. Accounts for resources held by the reporting district in a purely

custodial capacity that involve only the receipt, temporary investment, and

remittance of fiduciary resources to individuals, private organizations, or other

governments. Districts must maintain the financial integrity of the individual

agencies through a separate accounting of each activity for which the district is

acting as an agent. Custodial funds would include parent-teacher organizations.

Date Issued 06/2022

Revenue codes

Section 2. Revenue Classifications

Revenues are classified by type and source for the various funds of a district or other school entity. The

term revenues means increases in (sources of) fund financial resources other than from interfund

transfers and debt issue proceeds and redemptions of demand bonds. Revenues are generally additions

to assets that do not increase any liability and do not represent the cancellation of certain liabilities

without a corresponding increase in other liabilities or a decrease in assets.

Program and Project/Reporting

When an LEA receives money for restricted uses, it frequently must prepare a report showing the

amount received and the amounts expended for those purposes. When revenues of this nature are

received, the LEA assigns a program and project/reporting classification to the revenue transactions. The

structure and classification of the program and project/reporting codes assigned is identical to those in

the program and project/reporting code used to classify expenditures. The third section of this chapter,

Expenditure Classifications provides a detailed discussion of the program and project/reporting

dimension. Otherwise, 000 is assigned as the program and project/reporting dimension of revenue

accounts.

Revenue Source

Revenues are classified by four major sources: local, intermediate, state, and federal. Within each

source of revenue, individual items of revenue are classified into basic groupings of similar types of

revenue such as taxes or tuition. These group headings are not account titles; they are used only as a

convenient means of identifying specific revenue accounts.

The revenue source classification includes “other financing sources” which constitute fund revenues in a

strict fund accounting context, but are not considered revenues to the LEA or other school entity. They

include the sale of bonds and the receipt of interfund transfers. These other sources are described in the

5000 accounts.

In coding the revenue accounts, adherence to the federal publication Financial Accounting for Local and

State School Systems 2014 Edition has been maintained wherever possible. This results in some

instances in a skip in number sequence. An asterisk (*) placed after an account code indicates the

account is a federal reporting account code.

An “a” placed after an account code indicates the account is applicable to APSSDs.

Date Issued 06/2022

Revenue codes

Revenue Source Codes:

Revenue Source

Code

Revenue Source Code Description

1000

Revenue from Local Sources. Revenue from local sources is the amount of money

produced within the boundaries of the LEA and available to the LEA for its use.

Money collected in the same amount by another governmental unit as an agent

of the LEA (less collections costs) is recorded as revenue from local sources.

Shared revenue (revenue levied by another governmental unit but shared in

proportion to the amount collected within the LEA) is also recorded as revenue

from local sources.

Revenue from local sources may be either restricted or unrestricted. Restricted

revenues are recorded in the special revenue fund and unrestricted revenues are

recorded in the general fund. Restricted revenues from local sources include

funds received from a local foundation, trust, booster club, or individual that has

provided the funds for an express written purpose.

1200 * Re

venue from Local Governmental Units Other than LEAs. Revenue received

from the appropriations of another local governmental unit.

1210 *

Ad Valorem Taxes – Local Tax Levy. Taxes levied for school purposes by a local

governmental unit other than the LEA. The LEA is not the final authority, within

legal limits, in determining the amount to be raised. For example, after an LEA has

determined that a certain amount of revenue is necessary, another governmental

unit may exercise discretionary power in reducing or increasing the amount.

1220

Municipal Surplus. Revenue from unappropriated surplus or from

unappropriated anticipated receipts of a municipality or municipalities, which has

been transferred to the LEA.

1230

Other Revenue from Local Governmental Units Other Than LEAs. This includes

payroll taxes collected by municipalities for the benefit of the school district,

pursuant to N.J.S.A. 40:48C-15 (P.L.2018, c.68).

1300 a

Tuition. Revenue from individuals, other LEAs and other sources for education

provided by the LEA. Fees for adult education programs are recorded in account

1990. (Note: county vocational and special services districts – see Section 6 for

tuition account codes available for use by vocational and special services

districts).

1310 *a

Tuition from Individuals. Tuition paid by an individual to attend school in an LEA

other than the one in which they reside. This code is also used to record tuition

received from members of the community or district employees to send children

to the preschool program recorded in fund 20.

1320 *a

Tuition from Other LEAs within the State. Tuition received from an LEA located

within New Jersey for educating students residing within the paying district. This

code is also used to record tuition received from an LEA located within New

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

Jersey for educating students residing within the paying district that attend the

receiving district’s preschool program recorded in fund 20.

1321 *

Tuition from Other Governmental Sources within the State. Tuition received

from a governmental source located in New Jersey such as tuition paid by the

court system.

1330 *a

Tuition from Other LEAs Outside the State. Tuition received from an LEA located

outside of New Jersey for educating students residing outside the state.

1340 *a

Tuition from Other Sources. Includes tuition received from sources both within

and outside of New Jersey paid to an LEA for educating students not specifically

referenced elsewhere in the 1300 series.

1341 a

Extraordinary Services Revenue. Applicable only to APSSDs, includes tuition

revenue received for the provision of extraordinary services.

1342 a

Tuition from Before and After School Programs. Applicable only to APSSDs,

parent-paid tuition for before and after school programs.

1350

Tuition from Summer School. This account is available to regular districts only.

1400

Transportation Fees. Revenues derived from individuals, other LEAs, and other

sources for transporting students to and from school and school activities. Used

only with fund 10.

1410 *

Transportation Fees from Individuals. Fees paid by parents/guardians for

transporting students who reside outside the zone of free public school busing

(subscription busing). Also included are fees paid by students for transportation

on school field trips.

1420 *

Transportation Fees from Other LEAs within the State. Fees paid by other LEAs

located within the state for transporting their students between home and

school.

1421 *

Transportation Fees from Other Government Sources within the State. Fees paid

by municipal governments for non-mandated transportation.

1440 *

Transportation Fees from Other Sources. This account is used for transportation

fees not specifically included above.

1500 *

Earnings on Investments. Revenues from holdings (short and long-term) invested

for earnings purposes. Earnings on investments are most commonly used with

general fund 10, capital projects fund 30, and debt service fund 40.

1510

Interest on Investments. Interest revenue on the investments authorized by New

Jersey statutes.

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

1511 a

Interest and Dividends Earned from Investment of Tuition Revenue. Available

only to not-for-profit APSSDs.

1520

Dividends on Investments. Revenue from dividends on stocks held for

investment.

1530

Gains or Losses from Investments. Gains or losses recognized from the sale of

investments or changes in the fair value of investments. Gains represent the

excess of sale proceeds (or fair value) over cost or any other basis on the date of

sale (or valuation) over sales value (or fair value). All recognized investment gains

may be accounted for using accounts 1531 and 1532. For financial statement

purposes, GASB Statement 31 requires that all investment income, including the

changes in fair value of investments, be reported as revenue in the operating

statement.

1531

Realized Gains (Losses) on Investments. Gains or losses realized from the sale of

investments. Gains represent the excess of sale proceeds over cost or any other

basis on the date of sale. Losses represent the excess of the cost or any other

basis at the date of sale over sales value. Note that for financial statement

purposes, the net of all realized and unrealized investment gains and losses

should be reported as a single line in the financial statements.

1532

Unrealized Gains (Losses) on Investments. Gains or losses recognized from

changes in the value of investments. Gains represent the excess of fair value over

cost or any other basis on the date of valuation. Losses represent the excess of

the cost or any other basis at the date of valuation over fair value. For financial

reporting purposes, the net of all realized and unrealized investment gains and

losses should be reported as a single line in the financial statements.

1540

Investment Income from Real Property. Revenue for rental, use charges, and

other income on real property held for investment purposes. Note that rentals of

real property not held for investment purposes should be posted to revenue code

1910.

1600 *a

Food Service. Revenues from dispensing food to students and adults.

1610 a

Daily Sales - Reimbursable Programs. Revenues from students for the sale of

breakfasts, lunches and milk that are considered reimbursable programs by the

United States Department of Agriculture. Federal reimbursements are recorded

in account 4460 series, Child Nutrition Programs.

1611 a

Daily Sales - School Lunch Program. Revenue from students for the sale of

reimbursable lunches as part of the National School Lunch Program.

1612 a

Daily Sales - School Breakfast Program. Revenue from students for the sale of

reimbursable breakfasts as part of the School Breakfast Program.

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

1613 a

Daily Sales - Special Milk Program. Revenue from students for the sale of

reimbursable milk as part of the Special Milk Program.

1614 a

Daily Sales – After School Program. Revenue received from students for the sale

of reimbursable costs from after-school programs.

1620 a

Daily Sales – Non-reimbursable Programs. Revenue from students and adults for

the sale of non-reimbursable breakfasts, lunches and milk. This category would

include all sales to adults, the second type A lunch to students, and a la carte

sales.

1630 a

Special Functions. Revenue from students, adults or organizations from the sale

of food products and services considered special functions. Some examples would

include potlucks, PTA-sponsored functions, and athletic banquets.

1700 *

District Activities. Revenue resulting from co-curricular and extra-curricular

activities controlled and administered by the school district. These revenues are

not to be commingled with the proceeds from student activities. (See account

1760 for student activity funds.)

1710

Admissions. Revenue from patrons of a school-sponsored activity such as a

concert, school play, or athletic event.

1720

Bookstore Sales. Revenue from school-sponsored bookstores.

1730

Student Organization Membership Dues and Fees. Revenue from students for

memberships in school clubs or organizations.

1750*

Revenue from Enterprise Activities. Revenue (gross) from vending machines,

school stores, soft drink machines, and so on, not related to the regular food

service program. These revenues are normally associated with activities at the

school level that generate incremental local revenues to be used for the benefit

of the school.

1760

Student Activity Fund Revenues. Revenue sources for the Student Activity Fund

are solely for the fees and dues collected and they are restricted for the

specifically identified student activity. Used to record funds from local sources for

student activity funds in fund 20, pursuant to GASB Statement No. 84.

1770

Scholarship Fund Revenues. The use of scholarship funds is restricted by the

contributors. Used to record funds from local sources for the scholarship fund in

fund 20, pursuant to GASB Statement No. 84.

1790

Other Activity Income. Other revenue from school or district activities not

specifically included above.

1800 *

Revenue from Community Services Activities. Revenue from community service

activities operated by the LEA. For example, the revenue from the operation of a

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

swimming pool by an LEA as a community service would be recorded here.

Multiple classifications may be established within this series to differentiate

activities.

1900

Other Revenues from Local Sources.

1910 *a

Rentals. Revenue from the rental of either real or personal property owned by

the LEA or APSSD. Note that rental income from real property held for investment

is posted to revenue code 1540.

1920 *a

Contributions and Donations from Private Sources. Revenue received from a

philanthropic foundation, private individuals or private organizations for which no

repayment or special service to the contributor is expected. This code should be

used to record on-behalf payments made by private organizations to school

district personnel, such as stipends paid to teachers.

1921

Donations to Address Digital Divide. Revenue from philanthropic donations from

local sources, to address the Digital Divide. (Used only in fund 20).

1930 *a

Gains or Losses on Sale of Capital Assets. The amount of revenue over the book

value of the fixed assets sold. For example, the gain on the sale would be the

portion of the selling price received in excess of the depreciated value (book

value). This account is used in the proprietary funds or fiduciary funds. For funds

other than proprietary and fiduciary, account 5300 is used to report the proceeds

from the disposal of assets. [Accrual basis of accounting]

1940 *

Textbook Sales and Rentals. Revenue from the sale or rental of textbooks not

including sales from regular bookstore operations.

1950 *

Services Provided Other LEAs. Revenue from services provided to other LEAs

other than for tuition and transportation services. For example, data processing,

printing, and purchasing.

1960 *

Services Provided Other Local Governmental Units. Revenue from services

provided to governmental units other than LEAs. For example, data processing,

printing, and purchasing.

1970 *

Services Provided to Other Funds. Revenue from services provided to other funds

such as printing, purchasing, or data processing.

(Used only with Internal Service Funds.)

1980 *

Refund of Prior Year’s Expenditures. Revenues recorded for refunds in the

current year of expenditures made in the prior year. If refund and expenditure

occurred in the current year, current year expenditures are reduced, as

prescribed by GAAP. Tuition overpayments are not considered miscellaneous

income, but rather a reduction to the expenditure in the year of refund.

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

1981

State Health Benefits Refund. Revenues recorded for refunds of employer

premiums paid on behalf of employees of the LEA.

1990 *a

Miscellaneous Revenue from Local Sources. Revenue from local sources not

provided for elsewhere. Book fines and fees collected for non-accredited adult

education program fees are recorded under this classification.

1991

Adult Education Testing Center Revenue. Revenue for test fees for those seeking

a New Jersey State issued high school diploma through tests of Adult Education

Testing Centers (formerly called General Education Development (GED)).

1992

Advertising Fees – School Buses. Revenue from fees charged for advertising on

exterior sides of school buses, pursuant to N.J.S.A. 18A:39-31.

2000 *

Revenue from Intermediate Sources. Revenue from intermediate sources is

revenue from funds collected by an intermediate administrative unit, or a political

subdivision between the LEA and the State, and distributed to LEAs in amounts

that differ in proportion to those which were collected within such systems.

An illustration of revenue from intermediate sources is a property tax levied and

collected by a county government, which then distributes the money collected to

the LEAs on a flat grant or foundation-aid basis.

2100 *

Unrestricted Grants-in-Aid. Revenue recorded as grants by the LEA from an

intermediate unit, which can be used for any legal purpose by the LEA without

restriction.

2110

County Transportation Contributions.

2200 *

Restricted Grants-in-Aid. Revenue recorded as grants by the LEA from an

intermediate unit that must be used for a categorical or specific purpose. If such

money is not completely used by the LEA, it must be returned, usually, to the

intermediate governmental unit.

2300 *

Revenue in Lieu of Taxes. Commitments or payments made out of general

revenues by an intermediate governmental unit to the LEA in lieu of taxes it

would have had to pay had its property or other tax base been subject to taxation

by the LEA on the same basis as privately-owned property or other tax base. It

would include payments in lieu of taxes on privately owned property that is not

subject to taxation on the same basis as other private property because of an

action taken by the intermediate governmental unit.

2400 *

Revenue for/on Behalf of the LEA. Commitments or payments made by an

intermediate governmental jurisdiction for the benefit of the LEA including

contributions of equipment or supplies. Such revenue includes payments to a

pension fund by the intermediate unit on behalf of an employee of the LEA, and a

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

contribution of capital assets by an intermediate unit to the LEA. Separate

accounts may be maintained to identify the specific nature of the revenue item.

3000 *

Revenue from State Sources. Revenue from funds produced within the

boundaries of and collected by the State and distributed to LEAs.

3100

Unrestricted Grants-in-Aid. Revenue from State funds which can be used without

restriction for any legal purpose desired by the LEA with any unspent balances

remaining with the LEA.

3116

School Choice Aid. State aid provided to cover the local share for choice students

who are enrolled through the Inter-district Public School Choice Program (N.J.S.A.

18A:36B-1 et seq).

3121

Categorical Transportation Aid. State aid for eligible transportation services

pursuant to the SFRA (N.J.S.A. 18A:7F-57 and -68).

3131

Extraordinary Aid. This account is used to record state aid provided to reimburse

the district for a portion of their eligible extraordinary special education costs.

3132

Categorical Special Education Aid. State aid for special education services

pursuant to the SFRA (N.J.S.A. 18A:7F-55 and -68).

3133

Family Crisis Transportation Aid. State aid for reimbursement to school districts

for transportation costs related to family crisis situations under N.J.S.A. 18A:38-

1.1.

3140

Vocational Expansion Stabilization Aid. Used only by Vocational Districts. See

section 6.

3160

Debt Service Aid Type II. State aid for the payment of debt service. This

classification is used in the debt service fund.

3175

Educational Adequacy Aid. State aid provided to certain districts pursuant to the

SFRA (N.J.S.A. 18A:7F-58 (b)).

3176

Equalization Aid. State aid provided for districts whose adequacy budget is

greater than local fair share, this category funds the difference between the

district’s adequacy budget and the district’s local fair share under the SFRA

(N.J.S.A. 18A:7F-48, -52, -53 and -68).

3177

Categorical Security Aid. State aid for security equipment, personnel and services

(N.J.S.A. 18A:7F-56 and -68).

3178

Adjustment Aid. State aid provided pursuant to N.J.S.A. 18A:7F-58 and -68.

3179

Reserved.

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

3180

County Vocational Education Program Aid. Used only by Vocational Districts. See

section 6.

3181

Reserved.

3182

Reserved.

3183

Reserved.

3184

Reserved.

3190

Other Unrestricted State Aid. Unrestricted State aid not specifically included

elsewhere.

3191

Aid for Adult and Post-Graduate Programs. This aid category is used by regular

and vocational districts only.

3192

Maintenance of Equity Aid. This aid category is used by districts that receive

state maintenance of equity aid in 2021-22 or 2022-23.

3194

Teacher Quality Mentoring. State aid for the Teacher Mentoring program

activities. This program reimburses districts for the stipends paid to experienced

teachers who serve as mentors to new teachers.

3199

Advanced State Aid. Advance loans of State aid pursuant to N.J.S.A. 18A:7A-56.

3200

Restricted Grants-in-Aid. Revenue from State funds which must be used for a

specific purpose. Restricted grants-in-aid, other than for debt service, are

classified in the special revenue fund 20.

3210

Restricted Formula Aids. Restricted State aids that are dedicated, non-lapsing

sources of funds.

3211

Reserved.

3212

Nonpublic Teacher STEM Grant. Restricted State grant program that provides

additional remuneration for public school teachers to teach STEM classes in

nonpublic schools during hours mutually agreed upon by the teacher, district and

nonpublic school.

3218

Preschool Education Aid and Prior Year Carryover. State aid for funding

preschool education programs (N.J.S.A. 18A:7F-54). Recorded in this account are

both Preschool Education Aid (PEA) and Preschool Education Expansion Aid

(PEEA). This classification is used in the special revenue fund.

3220

State School Lunch Program. State reimbursements from the State program for

school lunches.

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

3230

Restricted Nonpublic Aids. Revenue received from the State for the cost of

providing nonpublic school students with nursing, technology, textbooks,

transportation, auxiliary, and handicapped services. Unique program codes are

used to track each restricted aid separately. See program code 500 for

individualized programs. Used only with fund 20.

3231

Nonpublic Textbook Aid. Revenue received from the State for the cost of

textbooks purchased and loaned to nonpublic school students. This classification

is used in the special revenue fund.

3232

Nonpublic Auxiliary Services Aid – Compensatory. Revenue received from the

State for the cost of providing compensatory education to nonpublic school

students. This classification is used in the special revenue fund.

3233

Nonpublic Auxiliary Services Aid – ESL. Revenue received from the State for the

cost of providing English as a Second Language programs to nonpublic students.

This classification is used in the special revenue fund.

3234

Nonpublic Auxiliary Services Aid – Home Instruction. Revenue received from the

State for the costs of providing home instruction to nonpublic students. This

classification is used in the special revenue fund.

3235

Nonpublic Auxiliary/Handicapped Transportation Aid. Revenue received from

the State for the cost of providing transportation to nonpublic students. This

classification is used in the special revenue fund.

3236

Nonpublic Handicapped Aid – Supplemental Instruction. Revenue received from

the State for the cost of providing supplementary instruction to nonpublic

students. This classification is used in the special revenue fund.

3237

Nonpublic Handicapped Aid. Revenue received from the State for the cost of

providing identification, examination and classification services to nonpublic

students. This classification is used in the special revenue fund.

3238

Nonpublic Handicapped Aid – Speech Correction. Revenue received from the

State for the cost of providing speech correction services to nonpublic students.

This classification is used in the special revenue fund.

3239

Nonpublic Nursing Services Aid. Revenue received from the State for the cost of

providing nursing services to nonpublic students. This classification is used in the

special revenue fund.

3240

Nonpublic Technology Initiative Aid. Revenue received from the State for the

cost of providing technology including computers, software, networks, distance

learning equipment, and other technologies to all students attending a nonpublic

school located in the public school district. This classification is used in the special

revenue fund.

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

3241

Nonpublic Security Aid. Revenue received from the State for the cost of providing

security services, equipment, and technology to nonpublic schools.

3245

Emergency Aid. State aid to meet unforeseeable conditions.

3246

Stabilization Aid. Pursuant to language included in the annual Appropriations Act,

districts that were eligible for Stabilization Aid were those districts experiencing

either (1) a reduction in state aid or (2) otherwise confronting a structural

budgetary imbalance. Applicant districts were also required to provide a written

plan to explain how the district intends to fund operations in future years in

which the district does not receive similar supplemental state aid. Stabilization

Aid is state support/revenue to be recognized on the budgetary, modified accrual,

and accrual basis of accounting on revenue line 500, as Stabilization Aid, in

account number 10-3246.

3247

Military Impact Aid (state source). Pursuant to a language provision included in

P.L.2021, c.133, the appropriations act for fiscal year 2022, and incorporated into

law at N.J.S.A. 18A:7F-71 for future years, school districts that received a Basic

Support Payment under the federal Impact Aid program may be eligible to receive

additional State aid if the districts educate children whose parents are on active

duty in the uniformed services. The Military Impact Aid is state support/revenue

to be recognized on the budgetary, modified accrual, and accrual basis of

accounting as Military Impact Aid, in account number 10-3247.

3250

Additional State School Building Aids.

3251

Reserved.

3252

Reserved.

3253

Reserved.

3255

Additional State School Building Aid – EDA Grant. Revenue item used in the

Capital Projects Fund to record the EDA grant.

3256

Securing Our Children’s Future Bond Act (Alyssa’s Law). In the general fund, this

account is used to record state reimbursements under the Bond Act from prior

year capital project expenditures, and to record project funding for current year

capital outlay projects in fund 12. If the proceeds from the Bond Act are used to

fund new school facility projects in fund 30, then the district will record the Bond

Act revenue on line 946, account 30-3256.

Used in fund 10 and fund 30.

3257

SDA Emergent Needs and Capital Maintenance in School Districts. The FY2022

state budget included $75 million in appropriations for anticipated projects

related to emergency conditions, with such appropriation subject to the approval

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

of the Director of the Division of Budget and Accounting within the Department

of Treasury. While regular operating districts and SDA districts will both have the

opportunity to access those funds to address emergency conditions, mitigation of

COVID-related health and safety issues will receive priority consideration for

project approval. The proposed FY2023 state budget includes language for

additional funding for this program.

Used in fund 20.

3258

Preschool and Charter School Security Compliance Grant. The Preschool and

Charter School Security Compliance Grant authorized by the FY2022

Appropriations Act, P.L. 2021, c. 133. Eligible applicants for this grant include

school districts with district-owned preschool-only buildings, charter schools, and

renaissance school projects. Private preschool providers are not eligible for this

grant.

Used in fund 20.

3259

Preschool Facilities Lead Remediation Grant. The Preschool Facilities Lead

Remediation Grant authorized by the Fiscal Year 2022 Appropriations Act, P.L.

2021, c. 133. Eligible applicants for this grant include school districts with district-

owned preschool-only buildings. Private preschool providers are not eligible for

this grant.

Used in fund 20.

3260

General Vocational Education. State aid in the form of grants issued by the Office

of Career Readiness for general vocational education programs including district

and regional vocational education, industrial education, and work-study

programs. Each grant should be detailed separately by use of the program and

project/reporting code.

3270

Adult and Continuing Education. State aid in the form of grants issued by the

Department of Labor for evening adult and continuing education programs

including high school completion, evening vocational and adult education. Each

grant should be detailed separately by use of the program and project/reporting

code.

3280

Evening School for the Foreign-Born. State aid for operation of an evening school

for the foreign-born.

3290

Other Special State Projects. Other restricted state grants not detailed above.

Detailed separately by use of program and project/reporting code.

3300 a

State Reimbursements for Lead Testing of Drinking Water. Payments made by

the state to reimburse districts for testing of drinking water in educational

facilities pursuant to rules at N.J.A.C. 6A:26-12.4 (d).

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

3700 *

State Grants Through Intermediate Sources. Used to record restricted state

grants to the school district from the State, passed through an intermediate

source.

3900 *

Revenue for/on Behalf of the School District. Commitments or payments made

by the State for the benefit of the school district, or contributions of equipment

or supplies. Such revenue includes the payment to a pension fund by the State on

behalf of an LEA employee for services rendered to the LEA. It would include a

contribution of capital assets by a State unit to the LEA. Separate accounts may

be maintained to identify the specific nature of the revenue item.

3901

TPAF Pension Aid.

3902

TPAF Social Security Aid.

3903

TPAF Post-Retirement Benefits.

3904

TPAF Long-Term Disability Insurance.

4000

Revenue from Federal Sources. Revenue from federal sources is revenue from

funds collected by the federal government and distributed to LEAs. In

determining whether revenue is federal revenue, it is unimportant whether the

funds are distributed directly to the school district by the federal government or

through some intervening agency such as the State. When a school district does

not have a method for determining the prorated share of federal, state and other

sources of revenue in a commingled grant, the distributing agency should provide

this information to the school district. When recording reimbursement for

indirect costs, the revenue should be recorded in the fund and revenue source

classification for the program for which the indirect costs are claimed.

4100 *

Impact Aid. Impact Aid revenue direct from the federal government, which can

be used for any legal purpose desired without restriction.

4101

Impact Aid (General). Impact Aid revenue received from the federal government

under sections 8002 or 8003 of the Elementary and Secondary Education Act of

1965.

4102

Impact Aid (Capital). Impact Aid revenue received from the federal government

under sections 8007 or 8008 of the Elementary and Secondary Education Act of

1965.

4200 *a

Unrestricted Grants-in-Aid from the Federal Government through the State.

Revenues from the federal government through the State as grants, which can be

used for any legal purpose desired without restrictions. Includes Medicaid

Reimbursement revenue.

4210

FFCRA/SEMI Revenue and ARRA/SEMI Revenue. Revenues from the federal

government through the state Department of Treasury for increase in the Special

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

Education Medicaid Incentive (SEMI) program’s Federal Medical Assistance

Percentage under the Family First Coronavirus Response Act (FFCRA) or the

American Recovery and Reinvestment Act (ARRA). (ARRA/SEMI is no longer

funded. Beginning in 2020-21 FFCRA SEMI revenue was funded.)

4300 *

Restricted Grants-in-Aid Direct from the Federal Government. Revenue direct

from the federal government as grants that must be used for a categorical or

specific purpose. If such money is not completely used, it usually is returned to

the governmental unit. This classification is used in the special revenue fund 20.

4400 *

Restricted Grants-in-Aid from the Federal Government through the State.

Revenues from the federal government provided through the State as grants that

must be used for a categorical or specific purpose. If such money is not

completely used, it usually is returned to the governmental unit. Included in this

area are funds received under IASA, IDEA, Vocational Programs – Carl Perkins Act,

Adult Education, Child Development Programs, Child Nutrition Programs, and

Every Student Succeeds Act (ESSA). Districts receiving funds that are not

identified below by a unique revenue code are to code such funds to series 4500

to 4599. Note that ESSA codes have been assigned account ranges.

4409

ARP – IDEA Preschool. Federal grant recorded in the special revenue fund for

funds allocated under the American Rescue Plan for IDEA. These funds were

provided to state educational agencies and lead agencies to help recover from

the impact of the Coronavirus pandemic and to safely reopen schools and sustain

safe operations. ARP-IDEA Preschool funds are subject to the same requirements

as IDEA, Part B. The grant period ends September 30, 2023.

4411 to

4416

The ESSA grants that utilize this revenue code range are:

• Title I- Part A - Improving Basic Programs.

• Title I- Part A - SIA School Improvement.

• Title I- Part D - Neglected, Delinquent, or At Risk.

4417 to

4418

This revenue code range is used for the Title VI- Rural and Low-Income School

Programs.

4419

ARP – IDEA Basic. Federal grant recorded in the special revenue fund for funds

allocated under the American Rescue Plan for IDEA. These funds were provided to

state educational agencies and lead agencies to help recover from the impact of

the Coronavirus pandemic and to safely reopen schools and sustain safe

operations. ARP-IDEA Basic funds are subject to the same requirements as IDEA,

Part B. The grant period ends September 30, 2023.

4420 to

4429

IDEA Part B - Individuals with Disabilities Education Act. Federal entitlement

grants recorded in the special revenue fund and separated in the IDEA accounts

by title and approved project.

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

4430

Carl D. Perkins Vocational and Technical Education Act of 1998. Federal formula

grants for improving student achievement and preparing students for

postsecondary education, learning, and careers.

4431

Middle Grades Career Awareness and Exploration. Provides funds to cultivate

the development of innovative career awareness and exploration programs

focused on engaging career-focused instruction and unique experiences for

students in the middle grades (defined as grades 5 to 8). Grant period ends June

30, 2024. Used only with special revenue fund 20.

4438

Other Vocational. Other federal vocational programs. Detail separately by use of

program and project/reporting code.

4440

Adult Basic Education and Family Literacy.

4451 to

4455

The ESSA grants that utilize this revenue code range are:

• Title II-A-Teacher and Principal Training and Recruiting.

• Title II-D-Enhancing Education through Technology.

4460

Child Nutrition Programs. Separately detail programs by use of program and

project/reporting code.

4461

School Breakfast Program.

4462

National School Lunch Program. Use this account also for the After School Snack

Program as well as the School Lunch Program.

4463

Special Milk Program for Children.

4464

Other Nutrition Reimbursements. Include Summer Food or Childcare Food

Program funds in this account.

4471 to

4474

Title IV- Student Support and Academic Enrichment.

4491 to

4494

Title III- English Language Enhancement.

4495 to

4499

Reserved.

4500 *

Other Restricted Grants-in-Aid from the Federal Government through the State.

Federal grants not specifically classified in the range 4400 to 4499.

4520

Reserved.

4521

Reserved.

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

4522

Reserved.

4525

Race to the Top III. Federal funds received through the Race to the Top program

are recorded here. (Used only in Fund 20).

4526

Reserved.

4527

Reserved.

4528

New Jersey Partnership for School-Based HIV, STD and Pregnancy Prevention.

Federal funds distributed through New Jersey to develop and implement activities

in grades 7 to 12 to: reduce HIV and other STDs among teenage students and

young adults; reduce teen pregnancy; and reduce disparities in HIV, other STDs

and pregnancy found among specific teen subgroups. (Used only in Fund 20).

4530

CARES Act Education Stabilization Fund. The federal Coronavirus Aid, Relief, and

Economic Security (CARES) Act included specific funding sources for Local

Education Agencies (LEAs). Specifically, section 18003 of the Act established the

Elementary Secondary School Emergency Relief (ESSER) Fund. The core purpose

of the ESSER Fund is to provide direct money to LEAs to address the areas most

impacted by the disruption and closure of schools caused by COVID-19. Districts

were notified of the funding allocations and application process by a

broadcast

memo dated May 11, 2020. The grant period ends September 30, 2022. (Used

only in Fund 20).

4531

CARES-Digital Divide Grant. Used to record grants under the New Jersey

Department of Education (NJDOE) 2020 Bridging the Digital Divide grant program.

The grant period ended October 31, 2020. (Used only in Fund 20).

4532

Coronavirus Relief Fund (CRF) Grant. Grant allocations from the Coronavirus

Relief Fund (CRF) provided to school districts, charter schools, and renaissance

school projects to assist in defraying costs associated with reopening schools for

the 2020-2021 school year in the wake of the COVID-19 pandemic. As such, the

CRF grant funds must be used to address health and safety measures necessary to

support reopening for in-person instruction and to support students during

periods of remote learning. The grant period for the CRF program ended

December 31, 2021. (Used only in Fund 20).

4533

Addressing Student Learning Loss Grant. The Addressing Student Learning Loss

grant is provided to reduce students’ learning loss resulting from school closures

due to COVID-19 through the implementation of evidence-based interventions

that scale-up and enhance existing academic and/or non-academic programs and

initiatives that mitigate further learning loss and accelerate academic progress.

This is a seventeen-month grant program to support projects that implement

evidence-based interventions or quality instructional strategies to address

student learning loss through additional mathematics and/or English language

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

arts literacy (ELA) instruction; and/or social-emotional learning (SEL) support. The

grant period ends August 31, 2022. (Used only in Fund 20).

4534

CRRSA Act - ESSER II - The federal Coronavirus Response and Relief Supplemental

Appropriations Act of 2021 (CRRSA Act), Public Law 116-260, was signed into law

to help local educational agencies prepare for and respond to the impact of

COVID-19 on educators, students, and families. Section 313 of the CRRSA Act

provides for supplemental appropriations for the

Elementary and Secondary

School Emergency Relief Fund (ESSER II). The core purpose of the ESSER II Fund is

to provide direct money to LEAs to address the areas most impacted by the

disruption and closure of schools caused by COVID-19. Allocations of ESSER II to

non-Title I districts are also recorded here. The grant period ends September 30,

2023. (Used only in Fund 20)

4535

CRRSA Act – Learning Acceleration Grant. Federal CRRSA funds from the State

set-aside to establish the Learning Acceleration Grant. The grant period ends

September 30, 2023. (Used only in Fund 20)

4536

CRRSA Act – Mental Health Grant. Used to record Federal CRRSA funds from the

State set-aside for the provision of mental health services and supports. These

funds will support schools in building or enhancing a continuum of school-based

mental health services for students, in coordination with existing county and local

services, and supports for educators. The grant period ends September 30, 2023.

(Used only in Fund 20)

4537 a

Additional or Compensatory Special Education and Related Services (ACSERS).

Used to record program revenue for the Additional or Compensatory Special

Education and Related Services (ACSERS) Program pursuant to PL 2021, c109.

For APSSDs, use line number 170 to record revenue related to implementing

S6207.

4540

ARP – ESSER. The American Rescue Plan (ARP) Act provides Elementary and

Secondary School Emergency Relief (ARP ESSER) to States and school districts to

help safely reopen, sustain the safe operation of schools, and address the impacts

of the COVID-19 pandemic on the nation’s students. The grant period ends

September 30, 2024. (Used only in Fund 20)

4541

ARP ESSER Subgrant - Accelerated Learning Coaching and Educator Support

Grant. New Jersey allocated another $135.1 million in ARP – ESSER grants to LEAs

to provide professional learning for educators and other school staff in skills and

topics that will empower them to better meet the needs of their students. The

grant period ends September 30, 2024. (Used only in Fund 20)

4542

ARP ESSER Subgrant - Evidence-Based Summer Learning and Enrichment

Activities Grant. Building on the progress of the ESSER II Learning Acceleration

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

grant, this grant, totaling about $27.7 million, is designed to support research-

based summer activities that reinforce the broader learning ecosystem of

students, staff, and families. The grant period ends September 30, 2024. (Used

only in Fund 20)

4543

ARP ESSER Subgrant - Evidence-Based Comprehensive Beyond the School Day

Activities Grant. Building on the progress of the ESSER II Learning Acceleration

Grant, the $27.7 million for this grant is intended to provide resources for

research-based academic enrichment activities during out-of-school time (e.g.

before-school, after-school, weekends, and holiday breaks). The grant period

ends September 30, 2024. (Used only in Fund 20)

4544

ARP ESSER Subgrant - NJTSS Mental Health Support Staffing Grant. New Jersey

directed $48 million to NJTSS Mental Health Support Staffing Grants to LEAs to aid

in the development and implementation of Tier II (targeted, small group

interventions) and Tier III (intensive interventions) services in accordance with a

multi-tiered systems of support framework that addresses students’ and

educators’ mental health and social emotional needs. The grant period ends

September 30, 2024. (Used only in Fund 20)

4545

ARP Homeless Children and Youth I Grant. Used to record the ARP Homeless

Children and Youth I grant. The grant period ends September 30, 2024.

4546

ARP Homeless Children and Youth II Grant. Used to record the ARP Homeless

Children and Youth II grant. The grant period ends September 30, 2024.

4600

Revenue for/on Behalf of the LEA. Payments made by the federal government

for the benefit of the school district, or contributions of equipment or supplies.

This includes a contribution of capital assets by a federal governmental unit to the

school district and foods donated by the federal government to the school

district. Separate accounts should be maintained to identify the specific nature of

revenue items.

4610

USDA Commodities. Used to record the full cash equivalent value of USDA

Commodities. The processing fee should be recorded as an expense.

4700 *

Grants-In-Aid from the Federal Government through Other Intermediate

Agencies. Revenue from the Federal Government through an intermediate

agency. Includes Private Industry Council (JTPA/WIOA) revenue.

4800 *

Revenue in Lieu of Taxes. Payments made out of general revenues by the federal

government unit to the LEA in lieu of taxes it would have had to pay had its

property or other tax base been subject to taxation by the LEA on the same basis

as privately owned property or other tax base.

5000 *

Other Financing Sources

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

5100

Issuance of Bonds. Used to record the face amount of the bonds that are issued.

Short-term debt proceeds should not be classified as revenue. When a school

district issues short-term debt (debt with a duration of less than 12 months) that

is to be repaid from governmental funds, a liability (notes payable) should be

recorded in the balance sheet of the fund responsible for repayment of the debt.

5110 *

Bond Principal. Principal from the sale of bonds.

5120

Premium (or Discount) on the Issuance of Bonds. Proceeds from that portion of

the sale price of bonds in excess of or below their par value. The premium or

discount represents an adjustment of the interest rate and will be amortized

using expenditure object account 834 or revenue account 6200.

5200

Interfund Transfers. Amounts transferred from another fund, which will not be

repaid. Transfers shall be by resolution of the board of education.

5210

Transfer from Capital Reserve. This account is used to record budgeted transfers

to the debt service fund from the capital reserve for the purpose of offsetting

principal and interest payments for bonded projects.

5300

Sale or Compensation for Loss of Capital Assets. Amount received, or due to be

received, from the sale of school property, or compensation for the loss of capital

assets. Any gain on the sale of capital assets for the proprietary funds would be

recorded in account 1930.

5400

Loans. Proceeds from loans greater than 12 months.

5405

Reserved.

5500

Capital Leases. Proceeds from leasing of properties.

5600

Lease Purchases. Proceeds from a lease purchase agreement.

5700

Proceeds of Refunding Bonds. Proceeds from bonds issued to refinance an

outstanding bond issue before the date the outstanding bonds become due or

callable. These proceeds are deposited in escrow with a fiduciary, invested in U.S.

Treasury Bonds or other authorized securities and used to redeem the underlying

bonds at their maturity or call date, to pay interest on the bonds being refunded,

or to pay interest on the advance refunding bonds.

5800

Other Long-Term Debt Proceeds. Used to record proceeds from other long-term

debt instruments not captured in the preceding codes (e.g., certificates of

obligation).

5901

Reserved.

5902

Reserved.

Date Issued 06/2022

Revenue codes

Revenue Source

Code

Revenue Source Code Description

6000

Other Items

6100

Capital Contributions. Capital assets acquired by donation or bequest from an

individual, estate, another government, or a corporation. [Accrual basis of

accounting]

6200

Premium or Discount on the Issuance of Bonds. Credit entries associated with

the amortization of debt premiums in connection with the issuance of debt. This

account is used with proprietary and fiduciary funds. [Accrual basis of accounting]

6300

Special Items. Used to classify special items in accordance with GASB Statement

34. Included are transactions or events within the control of the school district

administration that are either unusual in nature or infrequent in occurrence. For

some districts, these include the sale of certain general governmental capital

assets; sale of infrastructure assets; or significant forgiveness of debt by a

financial institution. Special items may also include events that are not within the

control of the district. In the governmental funds, these items should be

separately captioned or disclosed. [Accrual basis of accounting]

6400

Extraordinary Items. Used to classify items in accordance with GASB 34. Included

are transactions or events that are outside the control of school district school

administration and are both unusual in nature and infrequent in occurrence.

[Accrual basis of accounting]

Date Issued 06/2022

Program codes

Section 3. Expenditure Classifications

Expenditures include total obligations incurred, whether paid or unpaid, for current expense, capital

outlays, debt service and intergovernmental grants, entitlements and shared revenues. Transfers

between funds; exchanges of cash for other current assets such as the investment of cash in U.S. bonds;

payments of cash in settlement of liabilities already accounted as expenditures; and the repayment of

the principal of current loans payable in the same fiscal year in which the money was borrowed are not

considered expenditures.

The expenditure classifications are divided into the following dimensions:

• Fund

• Program and project/reporting

• Function

• Object

• Location (Not applicable to APSSDs)

Program and Project/Reporting

Programs and projects are activities and procedures designed to accomplish an objective or set of

objectives. Program and project/reporting codes allow districts to accumulate expenditures to meet a

variety of specialized reporting requirements at the local, state and federal level. The program and

project/reporting code permits the organization of both restricted and unrestricted projects.

The sample coding structure outlined below represents the minimum requirement by the Department

of Education (DOE). A district may choose to use the sample coding structure or develop its own

program and project/reporting code structure. While DOE approval is not required, any coding system

used must contain at least three digits in the program code and must enable districts to meet the

minimum reporting and bookkeeping requirements. Budget submission and final reporting must be

submitted to the DOE using the minimum coding structure.

The first digit of the three-digit program code represents the broad category. The second and third digits

show the sequence that individual program/projects appear within each broad category and ensure that

each program/project contains a unique code. The three-digit code serves as the program and

project/reporting dimension for restricted revenues. These program codes will be represented twice,

once when used in the general fund and once when used in the special revenue fund, with their related

descriptions. Ranges are used to provide flexibility. School districts and other schools may select codes

that best fit their accounting systems where code ranges are presented.

Program Codes:

Program Code

Program Code Description

100

Regular Programs - Elementary/Secondary. Activities that provide students in

preschool and grades K–12 with learning experiences to prepare them for activities

as citizens, family members, and non-vocational workers. These programs contrast

with those designed to improve or overcome physical, mental, social and/or

emotional disabilities. Regular program instructional costs include all direct

classroom instructional costs (i.e., teacher salaries and other compensation, aides,

other instructional staff, classroom speakers, classroom equipment and supplies,

Date Issued 06/2022

Program codes

Program Code

Program Code Description

etc.), including mainstreamed special education pupils, and are recorded under the

appropriate grade category program code. Regular home instruction costs, as

defined in N.J.A.C. 6A:16-1.3 and 6A:16-10.1 and .2, are recorded under program

150. All other regular program instructional costs are recorded under program

190. If teachers cross program categories, their salaries should be prorated based

on the time spent in each program. This program series is commonly used in the

general fund.

105

Regular Programs - Preschool.

110

Regular Programs - Kindergarten.

120

Regular Programs - Grades 1–5.

130

Regular Programs - Grades 6–8.

140

Regular Programs - Grades 9–12.

150

Regular Programs - Home Instruction.

190

Regular Programs - Undistributed.

200 a

Special Programs. Includes activities primarily for students having special needs

that require services outside the realm of general education. The special programs

include pre-kindergarten, kindergarten, elementary, and secondary services for

the cognitive impaired (mild, moderate or severe); learning and/or language

disabilities mild/moderate or severe; visual impairments; auditory impairments;

emotional regulation impairment (formerly behavioral disabilities); multiple

disabilities; resource room; autism; and preschool disabilities – part time and full

time.

When recording special education instructional costs, services that benefit all

students in the program classification and are provided in a self-contained

classroom, are recorded under the appropriate program category. Salaries should

be prorated between programs based on the amount of time spent in each.

Special education program codes are generally used with the general fund.

201 a

Special Education - Cognitive - Mild. Mild cognitively impaired corresponds to

educable and means a level of cognitive development and adaptive behavior in

home, school and community settings that are mildly below age expectations.

202 a

Special Education - Cognitive – Moderate.

204 a

Special Education - Learning and/or Language Disabilities - Mild or Moderate.

205 a

Special Education - Learning and/or Language Disabilities – Severe.

206 a

Special Education - Visual Impairments.

Date Issued 06/2022

Program codes

Program Code

Program Code Description

207 a

Special Education - Auditory Impairments.

209 a

Special Education - Emotional Regulation Impairment (formerly Behavioral

Disabilities).

212 a

Special Education - Multiple Disabilities.

213

Special Education - Resource Room/Resource Center.

214 a

Special Education - Autism.

215 a

Special Education - Preschool Disabilities – Part-Time.

216 a

Special Education - Preschool Disabilities – Full-Time.

218

Preschool Education. Program of full-day preschool for three- and four-year-old

students eligible for Preschool Education Aid (PEA) funding and Preschool

Education Expansion Aid (PEEA) funding.

Program 218 is used to report the restricted appropriations for state aid pursuant

to N.J.S.A. 18A:7F-54 distributed to school districts with high concentrations of at-

risk students and to other districts with at-risk students, for the purpose of

providing preschool education. Districts receiving Preschool Education Aid should

account for the full cost of the preschool program in fund 20, except for self-

contained preschool disabled students and support services needed for preschool

disabled students served in general education classrooms. Costs for self-contained

preschool disabled students’ education and support services needed for preschool

disabled students served in general education classrooms should be accounted for

in the applicable special education cost centers of the general fund. Preschool

Education Aid should reflect the cost of the child’s placement in a district program,

a licensed child care provider program, or a Head Start Program which provide full-

day preschool in accordance with N.J.A.C. 6A:13A. Please refer to the school

finance website for additional information regarding the

funding a

nd accounting

for the preschool program.

PEEA was provided to districts with high-quality preschool programs already

receiving PEA, to increase the number of three- and four-year-old children served,

the length of the program day offered, and the quality of the programs through

the use of a mixed delivery system that brings together districts, community

providers and Head Start programs. Further information on PEEA

as been

provided by the Office of Early Childhood.

Used with the special revenue fund.

219

Special Education - Home Instruction.

220

Reserved.

Date Issued 06/2022

Program codes

Program Code

Program Code Description

221

Special Education - Extended School Year. Only applicable for county special

services school districts.

222 a

Special Education - Cognitive – Severe.

223

ARP – IDEA Basic Grant Program. Federal grant expenses recorded in the special

revenue fund for the American Rescue Plan for IDEA grant. These funds were

provided to state educational agencies and lead agencies to help recover from the

impact of the Coronavirus pandemic and to safely reopen schools and sustain safe

operations. ARP-IDEA Basic funds are subject to the same requirements as IDEA,

Part B. The grant period ends September 30, 2023.

224

ARP – IDEA Preschool Grant Program. Federal grant expenses recorded in the

special revenue fund for the American Rescue Plan for IDEA grant. These funds

were provided to state educational agencies and lead agencies to help recover

from the impact of the Coronavirus pandemic and to safely reopen schools and

sustain safe operations. ARP-IDEA Preschool funds are subject to the same

requirements as IDEA, Part B. The grant period ends September 30, 2023.

230

Basic Skills/Remedial – Instruction. Classroom costs of providing the district’s

basic skills program. Administrative costs to support the program should be

budgeted as undistributed expenditures under the appropriate functions and

objects.

231 to 239

ESSA Title I, Part A; Improving Basic Programs and SIA, and Part D, Neglected

Delinquent or at Risk.

240

Bilingual Education – Instruction. Classroom costs of providing the district’s

bilingual education program. Administrative costs to support the program should

be budgeted as undistributed expenditures under the appropriate functions and

objects.

241 to 245

ESSA Title III-English Language Enhancement.

250 to 259

I.D.E.A. Part B.

260 to 264

Reserved.

265 to 269

ESSA Title VI-Rural and Low-Income School Programs.

270 to 279

ESSA Title IIA-Teacher and Principal Training and Recruiting, Title IID-Enhancing

Education Through Technology.

280 to 289

ESSA Title IV-Student Support and Academic Enrichment.

290 to 299

Other Special Programs.

Date Issued 06/2022

Program codes

Program Code

Program Code Description

300 a

Vocational Programs and APSSD Vocational Classes. Activities that provide

students with the opportunity to develop the knowledge, skills, and attitudes

needed for employment in an occupational area offered during regular school

hours. Vocational program codes are used when the district receives funding from

state and federal governments for vocational programs that require a local share

to be provided by the district. If a district is not required to provide information

regarding matching costs as part of a grant agreement, the costs of the local

vocational program may be included under regular instruction. Some vocational

program examples would be auto shop, wood shop, and graphic arts. Also included

are admission costs to field trips which are made as part of the vocational

instruction program or class. School entities should maintain sufficient

documentation to show a connection between the field trip and the vocational

program or class. (Note: County vocational school districts – see Section 6.

301 to 330

Vocational Programs – Local. Provides the matching portion of the district’s local

share for programs that are funded by grants.

320 a

Special Education Vocational Classes. Applicable to only APSSDs. Vocational

classes offered in the APSSD must be provided by teachers holding the appropriate

vocational certificate. APSSDs may only include the cost of field trips that bear a

direct instructional relationship to the vocational class in this program code.

Recreational trips are not recorded here, but are recorded in program code 401.

331 to 360

Vocational Programs – State. Restricted. Used only with special revenue fund 20.

361 to 399

Vocational Programs – Federal. Restricted. Used only with special revenue fund

20.

390

Middle Grades Career Awareness and Exploration. Provides funds to cultivate the

development of innovative career awareness and exploration programs focused

on engaging career-focused instruction and unique experiences for students in the

middle grades (defined as grades 5 to 8). Restricted. Used only with special

revenue fund 20. The grant period ends June 30, 2024.

400 a

Other Instructional Programs - Elementary/Secondary. Activities that provide

students in preschool and grades K–12 with learning experiences not included in

the program codes 100-300, 500, and 600.

401 a

School - Sponsored Co-curricular and Extra-curricular Activities. School-sponsored

activities, under the guidance and supervision of the LEA or other school entity

staff, designed to provide students with experiences as motivation, enjoyment,

and improvement of skills and funded fully by the district (no student activity

contributions/funds). Co-curricular activities normally supplement the regular

instructional program and include such activities as band, chorus, choir, speech,

debate, student government, clubs, and honor societies.

Date Issued 06/2022

Program codes

Program Code

Program Code Description

If the activity is financed by activity revenues, the operations are recorded in the

student activity fund in fund 20, program 475.

402 a

School - Sponsored Athletics. Used to record school-sponsored athletics funded by

the district, under the guidance and supervision of the LEA or other school entity

staff, which usually provide interscholastic competition. However, if such activities

receive their support from activity receipts, then these activities are to be reported

in fund 20, program 475.

If the activity is financed wholly or partly by activity revenues that are under the

control of the students rather than the board, the operations are recorded in the

student activity fund. The only cost reflected in this program under such

circumstances would be the board’s contribution to the activity. If no activity

revenues exist, or if any receipts remain under the control of the board, all costs of

the program are recorded in the general fund.

403 to 420

Other Instructional Programs. Used only with character class 11, 12 and 15.

421

Before/After School Programs. Programs associated with remedial/supplementary

help for students. Program provides tutoring, homework assistance, and/or

structured recreation and social activities. Programs may be held before or after

the school day or on Saturdays. This program may include teacher tutors (object

code 178) and reading specialists (object code 179). This does not include after

school “kid-care” or other programs designed solely as child-care services.

Used only with general fund character class 11, 12 and 15.

422

Summer School. Remedial programs for students designed to prevent summer

learning loss and make up of credits and/or to provide structured recreation

and/or summer employment. This program may include teacher tutors (object

code 178) and reading specialists (object code 179). This program code may also

be used for enrichment programs for students.

Used only with character class 11, 12 and 15 and fund 20.

Used with character class 13 for recreational summer school programs only.

423

Instructional Alternative Education Programs. Programs designed for students

assigned to alternative campuses, centers or classrooms to provide enhanced

learning experiences. Typically, alternative education programs are designed to

meet the instructional needs of students that cannot be addressed in a traditional

classroom setting. This program may include teacher tutors (object code 178) and

reading specialists (object code 179).

Used only with general fund character class 11, 12 and 15.

424

Other Supplemental/At-Risk Programs. Programs including small learning

communities, academies, tutoring, reading improvement and the associated costs

Date Issued 06/2022

Program codes

Program Code

Program Code Description

with the staff, supplies, contracted services and equipment. This program may

include teacher tutors (object code 178) and reading specialists (object code 179).

Used only with general fund character class 11, 12 and 15.

425

Other Alternative Education Programs. Programs designed for students assigned

to alternative campuses, centers or classrooms to provide improved behavior

modification.

Used only with general fund character class 11, 12 and 15.

426 to 430

Other Special Schools Including Summer Recreation. Used only with general fund

character class 12 and 13, and fund 20.

431 to 449

Other State Projects. Used only with fund 20.

450 to 469

Other Federal Projects. Used only with fund 20.

470

Recovery High School Access Grant. Grant funding awarded under the Recovery

High School Access Grant. Used only with Fund 20.

475

Student Activity Fund. Used to record expenses for student activity funds in fund

20, pursuant to GASB Statement No. 84.

476

Scholarship Fund. Used to record expenses for scholarship funds in fund 20,

pursuant to GASB Statement No. 84.

477

CARES Act Education Stabilization Fund. The federal Coronavirus Aid, Relief, and

Economic Security (CARES) Act included specific funding sources for Local

Education Agencies (LEAs). Specifically, section 18003 of the Act established the

Elementary Secondary School Emergency Relief (ESSER) Fund. The core purpose of

the ESSER Fund is to provide direct money to LEAs to address the areas most

impacted by the disruption and closure of schools caused by COVID-19. Districts

were notified of the funding allocations and application process by a

broadcast memo dated May 11, 2020. Expenses related to this grant are recorded

in this program code. The grant period ends September 30, 2022. (Used only with

Fund 20)

478

Bridging the Digital Divide Program. Used to record expenses for the

Digital Divide grant program. The grant program ended October 31, 2020. (Used

only with Fund 20)

479

Coronavirus Relief Fund (CRF) Grant Program. Used to record expenses for the

Coronavirus Relief Fund Grant Program. The grant period ended December 31,

2021. (Used only with Fund 20)

Date Issued 06/2022

Program codes

Program Code

Program Code Description

480

Addressing Student Learning Loss. Used to record expenses for the Addressing

Student Learning Loss grant. The grant period ends August 31, 2022. (Used only

with Fund 20)

481

Nonpublic Teacher STEM Grant. Restricted grant program that provides

additional remuneration for public school teachers to teach STEM classes in

nonpublic schools during hours mutually agreed upon by the teacher, district and

nonpublic school. (Used only with Fund 20)

482

Nonpublic Technology Funds under CRF. Used to record expenses for the

Nonpublic Technology funds under Coronavirus Relief Fund (CRF). The grant period

ended December 31, 2021. (Used only with Fund 20)

483

CRRSA Act – ESSER II Grant Program. Used to record expenses under Section 313

of the CRRSA Act which provides for supplemental appropriations for the

Elementary and Secondary School Emergency Relief Fund (ESSER II). The core

purpose of the ESSER II Fund is to provide direct money to LEAs to address the

areas most impacted by the disruption and closure of schools caused by COVID-19.

Allocations of ESSER II to non-Title I districts are also recorded here. The grant

period ends September 30, 2023. (Used only with Fund 20)

484

CRRSA Act – Learning Acceleration Grant Program. Used to record Federal

CRRSA funds from the State set-aside to establish the Learning Acceleration Grant.

Seventy-five percent of those funds will be used to support research-based

academic enrichment activities such as summer learning academies, school year

learning acceleration academies, and 1:1 tutoring. The remaining twenty-five

percent of the Learning Acceleration Grant funds will be used for activities that

support the broader learning ecosystem, such as evidence-based strategies to

cultivate a growth mindset in students, professional learning for educators in the

use of formative assessments and the use of extended instructional time to

effectively scaffold students’ learning, as well integrate parents and educators into

a multi-tiered system of supports. The grant period ends September 30, 2023.

(Used only with Fund 20)

485

CRRSA Act – Mental Health Grant Program. Used to record Federal CRRSA funds

from the State set-aside for the provision of mental health services and supports.

These funds will support schools in building or enhancing a continuum of school-

based mental health services for students, in coordination with existing county and

local services, and supports for educators. The grant period ends September 30,

2023. (Used only with Fund 20)

486

Additional or Compensatory Special Education and Related Services (ACSERS).

Used to record program expenses for the Additional or Compensatory Special

Education and Related Services (ACSERS) Program pursuant to PL 2021, c109.

487

ARP – ESSER. Used to record Federal American Rescue Plan (ARP) Act funds for

Elementary and Secondary School Emergency Relief (ARP ESSER) to States and

Date Issued 06/2022

Program codes

Program Code

Program Code Description

school districts to help safely reopen, sustain the safe operation of schools, and

address the impacts of the COVID-19 pandemic on the nation’s students. The grant

period ends September 30, 2024.

488

ARP ESSER Subgrant - Accelerated Learning Coaching and Educator Support

Grant. Used to record ARP – ESSER grants to LEAs to provide professional learning

for educators and other school staff in skills and topics that will empower them to

better meet the needs of their students. The grant period ends September 30,

2024.

489

ARP ESSER Subgrant - Evidence-Based Summer Learning and Enrichment

Activities Grant. Used to record program expenses to support research-based

summer activities that reinforce the broader learning ecosystem of students, staff,

and families. The grant period ends September 30, 2024.

490

ARP ESSER Subgrant - Evidence-Based Comprehensive Beyond the School Day

Activities Grant. Used to record program expenses to provide resources for

research-based academic enrichment activities during out-of-school time (e.g.

before-school, after-school, weekends, and holiday breaks). The grant period ends

September 30, 2024.

491

ARP ESSER Subgrant - NJTSS Mental Health Support Staffing Grant. Used to

record NJTSS Mental Health Support Staffing Grants to LEAs to aid in the

development and implementation of Tier II (targeted, small group interventions)

and Tier III (intensive interventions) services in accordance with a multi-tiered

systems of support framework that addresses students’ and educators’ mental

health and social emotional needs. The grant period ends September 30, 2024.

492

SDA Emergent Needs and Capital Maintenance in School Districts. The FY2022

state budget includes $75 million in appropriations for anticipated projects related

to emergency conditions, with such appropriation subject to the approval of the

Director of the Division of Budget and Accounting within the Department of

Treasury. While regular operating districts and SDA districts will both have the

opportunity to access those funds to address emergency conditions, mitigation of

COVID-related health and safety issues will receive priority consideration for

project approval.

493

Preschool and Charter School Security Compliance Grant. Expenses related to the

Preschool and Charter School Security Compliance Grant authorized by the FY2022

Appropriations Act, P.L. 2021, c. 133. Eligible applicants for this grant include

school districts with district-owned preschool-only buildings, charter schools, and

renaissance school projects. Private preschool providers are not eligible for this

grant.

494

Preschool Facilities Lead Remediation Grant. Expenses related to the Preschool

Facilities Lead Remediation Grant authorized by the Fiscal Year 2022

Appropriations Act, P.L. 2021, c. 133. Eligible applicants for this grant include

Date Issued 06/2022

Program codes

Program Code

Program Code Description

school districts with district-owned preschool-only buildings. Private preschool

providers are not eligible for this grant

495

ARP Homeless Children and Youth I. Used to record program expenses for the ARP

Homeless Children and Youth I program. The grant period ends September 30,

2024.

496

ARP Homeless Children and Youth II. Used to record program expenses for the

ARP Homeless Children and Youth II program. The grant period ends September

30, 2024.

500

Nonpublic School Program. Activities for students attending a school established

by an agency other than the State, a subdivision of the State, or the federal

government, which usually is supported primarily by private funds, not public

funds. The services consist of such activities as those involved in providing

instructional services, attendance and social work services, health services, and

transportation services for nonpublic school students. The unique program codes

in the 500 series should be used with revenue source codes in the 3230 series as

well as applicable expenditures within the special revenue fund 20.

501

New Jersey Nonpublic Textbooks Aid. Appropriation of State aid received for the

cost of textbooks purchased and loaned to nonpublic school students.

502

New Jersey Nonpublic Auxiliary Services - Basic Skills/Remedial. Appropriation of

State aid received for the cost of providing compensatory education to nonpublic

school students.

503

Nonpublic Auxiliary - English as a Second Language. Appropriation of State aid

received for the cost of providing English as a Second Language programs to

nonpublic students.

504

Nonpublic Auxiliary - Home Instruction. Appropriation of State aid received for

the costs of providing home instruction to nonpublic students.

505

Nonpublic Auxiliary – Transportation. Appropriation of State aid received for the

cost of providing maintenance of vehicular classrooms or transportation to

nonpublic students for the purposes of the required nonpublic program, which are

usually held offsite.

506

Nonpublic Handicapped - Supplemental Instruction. Appropriation of State aid

received for the cost of providing supplementary instruction to nonpublic

students.

507

New Jersey Nonpublic Handicapped Services. Appropriation of State aid received

for the cost of providing identification, examination and classification services to

nonpublic students.

Date Issued 06/2022

Program codes

Program Code

Program Code Description

508

Nonpublic Handicapped - Corrective Speech. Appropriation of State aid received

for the cost of providing speech correction services to nonpublic students.

509

New Jersey Nonpublic Nursing Services. Appropriation of State aid received for

the cost of providing nursing services to nonpublic students.

510

Nonpublic Technology Initiative Program. Appropriation of State aid received for

the cost of providing nonpublic school pupils with computers, educational

software, networks, distance learning equipment and other technologies that can

improve their education by meeting their specific educational needs and to give

nonpublic school teachers the skills, resources and incentives to use educational

technologies effectively to improve teaching and learning in the classroom.

511

Nonpublic Security Aid Program. Appropriation of State aid received for the cost

of providing nonpublic schools with security services, equipment and technology

to help ensure a safe and secure school environment for nonpublic school

students.

600

Adult/Continuing Education Programs. Activities that develop knowledge and

skills to meet immediate and long range educational objectives of adults who,

have completed or interrupted formal schooling, have accepted adult roles and

responsibilities. Programs include activities to foster the development of

fundamental tools of learning, prepare students for a postsecondary career,

prepare students for postsecondary education programs, upgrade occupational

competence, prepare students for a new or different career, develop skills and

appreciation for special interests, or to enrich the aesthetic qualities of life. This

would include programs that are outside the normal daytime instruction of the

student population, such as adult and evening classes.

601

Accredited Evening/Adult High School/Post-Graduate. Used for program costs

that provide basic skills, preparatory adult education courses, accredited courses

towards a high school diploma, and supplemental courses for high school

graduates intending to enter college. This program is used only with general fund

character class 13.

602

Adult Education – Local. Used for the locally funded portion of adult basic

education courses (ABE local match). The code may also be used for community

enrichment program costs. This program is used only with character class 13.

603 to 618

Adult Education – State. This program is used only with fund 20.

619 to 628

Adult Education – Federal. This program is used only with fund 20.

629

Vocational Evening – Local. Local funds used for those programs that are offered

in the evening as adult/continuing education, regardless of the age of the enrollee,

and would include GED classes.

Date Issued 06/2022

Program codes

Program Code

Program Code Description

630

Vocational Evening – State.

631

Evening School for the Foreign Born – Local.

632

Evening School for the Foreign Born – State.

640

Adult Education Testing Centers. – Used to track the expenditures related to Adult

Education Testing Centers (formerly known as General Education Development

(GED) test centers). This program is used only with character class 13.

700

Debt Service. Programs to service the debt of the LEA, including payments of both

principal and interest. This program category is to be used with the debt service

fund.

701 a

Debt Service – Regular. Includes amounts from local sources and State Debt

Service Aid. For APSSD, includes interest and depreciation on buildings.

702

Reserved.

703

Reserved.

704

Reserved.

800

Community Services Programs. Activities that are not directly related to the

provision of educational services in an LEA. These include services such as

community recreation programs, civic activities, public libraries, programs of

custody and care of children (board funded latchkey programs), and community

welfare activities provided by the LEA. Also included are Community Learning

Centers. Community Learning Centers offer academic, artistic and cultural

enrichment opportunities to students and families when school is not in session in

elementary and secondary schools or other accessible facilities.

If the program charges fees to the parents for the provision of services, the activity

should be accounted for in an enterprise fund. The only cost reflected in the

budget in such circumstances would be the board’s contribution to the program,

which would be recorded as a transfer to cover deficit. Community service

programs are used only with general fund character class 11.

900

Enterprise Programs. Programs that are intended to be self-supporting. This

program category would normally be used with the proprietary funds.

910

Food Services. Food service operations are activities that provide food to students

and staff in a school. These services include preparing and serving regular and

incidental meals or snacks in connection with school activities as well as delivery of

food to schools. [Accrual basis of accounting]

990

Other Enterprise Funds. [Accrual basis of accounting]

Date Issued 06/2022

Program codes

Program Code

Program Code Description

000 a

Undistributed Expenditures. All charges that are not readily assignable directly to

an actual program are classified here. For program-costing purposes, the charges

to functions in the 100, 200 and 300 series and this program may be attributed

indirectly to instructional, community service and enterprise programs. Charges to

functions 400 and 500 and this program normally are not allocated to other

programs.

001 to 099

Other Local Projects. Program code used to track expenditures of restricted locally

funded projects. Used only with special revenue fund 20.

Date Issued 06/2022

Function codes

Function

The function describes the activity for which a service or material object is acquired. The functions of

an LEA are classified into five broad areas:

• Instruction;

• Support services;

• Operation of non-instructional services;

• Facilities acquisition and construction; and

• Other outlays.

Functions are further broken down into subfunctions and service areas.

The functions of an APSSD are classified into the following eight cost categories:

• Classroom instruction;

• Administration;

• Support services;

• Operations and maintenance of plant;

• Food services – students;

• Extra-curricular;

• Behavior modification; and

• Costs outside of the above cost categories.

Refer to the Exhibit D Crosswalk for Cost Category Assignment

or APSSDs document on the

Department’s website, for a detailed listing of the cost category assignments by account and line

numbers.

Each of these levels consists of activities that h

ave somewhat the same general operational objectives.

Furthermore, categories of activities comprising each of these divisions and subdivisions are grouped

according to the principle that the activities are related and can be combined and compared. For

example:

• Function - support services = 200

• Subfunction - support services – students = 210

• Service area -attendance and social work services = 211

The function structure in these guidelines is not intended to dictate an organizational structure.

Rather, an effort has been made to group together functions in relation to the magnitude of

expenditures typically found in the LEA. This grouping corresponds to the categories most frequently

requested in reporting to external authorities. The asterisk (*) next to the function code denotes a

required federal reporting field in the federal (NCES) chart of accounts.

Function Codes:

Function Code

Function Description

100 *a

Instruction. Applicable to LEAs, instruction includes the activities involving the

interaction between teachers and students. Teaching may be provided for

students in a school classroom, in another location such as a home or hospital,

and in other learning situations such as those involving co-curricular activities. It

may also be provided through some other approved medium such as television,

Date Issued 06/2022

Function codes

Function Code

Function Description

radio, computer, Internet, multimedia telephone, and correspondence, that is

delivered inside or outside the classroom, or in other teacher-student settings.

Included here are the activities of aides or classroom assistants of any type who

assist in the instructional process; salaries paid to substitute teachers; additional

compensation paid to teachers for services such as hall monitors, detention

duties and chaperoning educational activities; purchased services that are related

to instruction such as assembly speakers or standardized specific subject exams;

other purchased services including rental or lease of equipment for instruction as

well as reimbursements to teachers for school-to-school travel; communication

costs directly related to instruction, such as dedicated lines to teaching labs or

classrooms; teaching supplies other than textbooks; and dues and fees for

teachers’ membership in professional organizations. Admission costs for field

trips made as part of the regular instruction program are included as instruction.

Instructional costs should be coded to the applicable program. If teachers cross

program categories, their salaries should be prorated based on the time spent in

each program. Expenditures should also be prorated for department chairpersons

or supervisors who teach. Department chairpersons or supervisors who do not

teach and whose primary function is the supervision and evaluation of teaching

staff members are coded under function 240 –Support Services –School

Administration.

Used only with programs 100-600 with the exception of unallocated equipment

purchases and tuition, which use program code 000.

Applicable to APSSDs, instruction includes the activities dealing directly with the

interaction between teachers and students. Instruction at APSSDs is provided to

students in a school classroom and in other learning environments. Instruction

may also be provided through some other approved medium such as television,

radio, computer, telephone, and correspondence. Included here are the activities

of classroom aides/assistants or classroom paraprofessionals which assist in the

instructional process. If proration of expenditures is not possible for department

chairpersons who also teach, include department chairpersons who also teach in

instruction. Full-time department chairperson’s expenditures are not recorded in

function code 100 (Instruction); rather must be included only in function code

240 (School Administration).

Used only with programs 100-600 with the exception of unallocated equipment

purchases.

200 a

Support Services. Support services provide administrative, technical (such as

guidance and health), and logistical support to facilitate and enhance instruction.

These services exist at all schools as adjuncts for fulfilling the objectives of

instruction. For schools other than APSSDs these services may also exist for

Date Issued 06/2022

Function codes

Function Code

Function Description

purposes of fulfilling the objectives of community services, and enterprise

programs, rather than as entities within themselves.

210 a

Support Services - Students. Activities designed to assess and improve the well-

being of students and to supplement the teaching process.

211 a

Attendance and Social Work Services. For all school entities other than APSSDs,

the attendance and social work services function includes activities designed to

improve student attendance at school and that serve to prevent or solve student

problems involving the home, the school, and the community. These services

include the supervision of attendance and social work services. This encompasses

the identification of nonattendance patterns, promotion of improved attitudes

toward attendance, enforcement of attendance laws including the investigation

and diagnosis of student problems arising from the home, school, or community,

casework and group-work services for the child or parent, and communications

with other staff about student problems. Members of the family support team for

at-risk students (object code 172), drop-out prevention officers/coordinators

(object code 171), community/school coordinators (object code 174) and the

family/parent liaison and community parent involvement specialists (object code

173) are budgeted here.

Student accounting services - the collection, maintenance, and reporting of

school attendance records, family characteristics data, census data, and other

pertinent information - are included here.

Registration activities for adult education programs are also included here.

For APSSDs, the attendance and social work services function includes (except

Social Workers’ salaries and fringe benefits, which are charged to function code

212) activities designed to improve student attendance at school and which

attempt to prevent or solve student problems. Attendance and social work

services generally include all activities involving the supervision of attendance and

social work services; the identification of nonattendance patterns; promotion of

improved attitudes toward attendance; analysis of nonattendance; enforcement

of attendance laws; the investigation and diagnosis of student problems arising

from the home, school, or community; casework and group work services for the

child or parent; and communications with other staff about student problems. As

noted above, function code 211 does not include the cost of “School Social

Workers’” salaries and fringe benefits which are recorded in function code 212.

However, all other Attendance and Social Work Services costs are charged here

(function code 211).

APSSDs, note that student accounting services, such as the collection,

maintenance, and reporting of school attendance records, family characteristics

data, census data, and other pertinent information are included in function code

211.

Date Issued 06/2022

Function codes

Function Code

Function Description

212 a

Social Worker Services – Salary and Fringe Benefits. Function code 212 is

dedicated to the exclusive use of APSSDs. The salaries and fringe benefits of all

School Social Workers employed by APSSDs are included here. All other costs

associated with School Social Worker Services must appear in 211 Attendance

and Social Work Services (except Social Workers’ Salaries and Fringe Benefits).

213 a

Health Services. For all school entities other than APSSDs, health services includes

physical and mental health services, which are not directly instructional. This

function includes supervision of health services, health appraisal (including

screening for vision, communicable diseases, and hearing deficiencies), screening

for psychiatric services, periodic health examinations, emergency injury and

illness care, dental services, nursing services, and communications with parents

and medical officials. Salaries of social services coordinators (object code 175) are

included here. It is not necessary to prorate the salaries of teaching school nurses

between this function and instruction, as the costs are all recorded here. District

expenses for personal protective equipment (PPE) for students and staff should

be recorded in health services supplies, account 11-000-213-600.

For APSSDs, health services includes physical and mental health services, and

Non-Instructional School Nurses. This function includes supervision of health

services, health appraisals (including screening for vision, communicable diseases,

and hearing deficiencies), screening for psychiatric services, periodic health

examinations, emergency injury and illness care, dental services, and

communications with parents and medical officials. This function code does not

include the salaries and fringe benefits for instructional School Nurses. However,

all other health services costs as described above are charged to function code

213. Salaries and benefits for instructional School Nurses are recorded in function

214. Expenses for personal protective equipment (PPE) for students and staff

should be recorded in health services supplies, account 11-000-213-600.

214 a

School Nurse Salary and Employee Benefits. Function code 214 is dedicated to

the exclusive use of APSSDs. Only the salaries and fringe benefits of School Nurses

employed by APSSDs holding a school nurse certificate are recorded in function

code 214. Please note that the salaries and fringe benefits associated with Non-

Instructional School Nurses are recorded in function 213.

215 a

Speech, Occupational Therapy, Physical Therapy, and Related Services. Function

code 215 is dedicated to the exclusive use of APSSDs. The salaries and employee

benefits for all certified staff providing related services to children inclusive of the

services of a physical therapist, occupational therapist, speech therapist,

counselor or school psychologist, etc. This function also incorporates purchased

professional and technical services, travel, supplies and materials, equipment,

and other objects.

216

Speech/Occupational Therapy/Physical Therapy and Related Services. For all

school entities other than APSSDs, function code 216 is used for costs of related

services as a result of individualized education programs (IEPs). This function

Date Issued 06/2022

Function codes

Function Code

Function Description

includes speech, occupational, and physical therapy and additional counseling.

Payments to the Commission for the Blind are recorded as purchased

professional-educational services costs under related services (function code 216)

or extraordinary services (function code 217 – for other related services unique to

a student such as one-to-one aide) dependent upon the nature of the purchased

services.

217 a

Extraordinary Services. For all school entities other than APSSDs, costs of services

other than related services provided to students as a result of an IEP that are

unique to individual students, such as one-to one aides. Payments to the

Commission for the Blind are recorded as purchased professional-educational

services costs under related services (function code 216) or extraordinary services

(function code 217 – for other relates services unique to a student such as one-to-

one aide) dependent upon the nature of the purchased services.

For APSSDs, function code 217, Student Extraordinary Services, is used to record

the costs associated with services provided by one-to-one aides and nurses,

inclusive of the salary and fringe benefits. This function also incorporates

purchased professional and technical services, travel, supplies and materials,

equipment, and other objects. Please note that extraordinary services costs are

not included in the total allowable costs when calculating the Certified Actual

Cost Per Pupil.

218 a

Guidance Services. For all school entities other than APSSDs, function 218 is used

to record guidance services and any other activities, supplemental to the teaching

process, which are designed to assess and improve the well-being of students

other than functions 211, 213, 216, 217, or 219.

Guidance services include counseling with students and parents, consulting with

other staff members on learning problems, evaluating the abilities of students,

assisting students in their education and career plans, assisting students in

personal and social development, providing referral assistance, and working with

other staff members in planning and conducting guidance programs for students.

Guidance services also include record maintenance services - the compiling,

maintaining, and interpreting of records of individuals for such factors as physical

and medical status, standardized test results, personal and social development,

school performance, and home background - and they include placement services

– the placing of students for educational and occupational situations.

For APSSDs, function code 218 Guidance is used to record costs associated with

guidance services and any other activities, supplemental to the teaching process,

that are designed to assess and improve the well-being of students. Guidance

services involve counseling with students and parents, consulting with other staff

members on learning problems, evaluating the abilities of students, assisting

students in their educational and career plans, assisting students in personal and

social development, providing referral assistance, and working with other staff

Date Issued 06/2022

Function codes

Function Code

Function Description

members in planning and conducting guidance programs for students. Guidance

services also include record maintenance services - the compiling, maintaining,

and interpreting of records of individuals for such factors as physical and medical

status, standardized test results, personal and social development, school

performance, and home background - and they include placement services – the

placing of students for educational and occupational situations. This includes

(within the regulatory maximums) the cost of food/beverages for staff meetings,

parent/teacher meetings, workshops and professional development or teacher’s

meetings.

219

Child Study Teams. For all school entities other than APSSDs, function 219

includes services provided by child study team members, including psychologists,

social workers, learning consultants, and other services relating to the

classification of students and the development of IEPs. N.J.A.C. 6A:14-3.1 defines

a child study team as an interdisciplinary group of appropriately certified persons

who 1) participate in the evaluation of students who may need special education

programs and services; 2) participate in the determination of eligibility of

students for special education programs and services; 3) may provide services to

the educational staff with regard to techniques, materials and programs. These

services include, but are not limited to, consultation with school staff and

parents, training of school staff; and design, implementation and evaluation of

techniques addressing academic and behavioral difficulties; 4) may deliver

appropriate related services to students with disabilities; 5) may provide

preventive and support services to nondisabled students; and 6) may participate

on Intervention and Referral Services teams. Child study team members may

provide both support services in the development of the IEP and may provide the

actual services for the implementation of the IEP. This may include services to

non-classified pupils and regular instruction staff to prevent or remediate learning

problems. If such services are routine, child study team salaries must be prorated

between Child Study Teams and Guidance Services based on time spent. If such

services are infrequent, there is no need to prorate.

Services provided as a result of IEPs that benefit individual students in a program

classification are considered extraordinary and are included in function 217,

Extraordinary Services. Social workers who are part of the family support team for

at-risk students (object code 172) are not recorded here but are recorded in

function 211.

220 *a

Support Services - Instructional Staff. Activities associated with assisting the

instructional staff with the content and process of providing learning experiences

for students.

221 a

Improvement of Instruction Services. Activities primarily related to assisting

instructional staff in planning, developing, and evaluating the process of providing

learning experiences for students. These activities include curriculum

development, techniques of instruction, and child development and

Date Issued 06/2022

Function codes

Function Code

Function Description

understanding. Used with all programs 100 to 900. Department chairperson

activities are not assigned here; they are assigned to function 240. School level

staff personnel that have the responsibility for supervision of operations,

evaluating/monitoring school staff, and coordinating school level activities are

considered school administration (function 240). An exception is the performance

of monitoring and evaluation of staff as part of a supervisor of instruction

function and if so, the full salary of the supervisor of instruction can be accounted

for in function 221. However, if the majority of the supervisor of instruction

position is performing administrative duties such as monitoring, supervising and

evaluation, hiring, and budget preparation, then all or that majority portion of the

position should be recorded in school administration. Per NCES, evaluation and

monitoring of staff is considered school administration unless performed by a

supervisor of instruction, and cannot be allocated to improvement of instruction.

The additional compensation paid to teachers for curriculum development work

done during the summer months should be recorded under object 104 in this

function. For all school entities other than APSSDs, the facilitator, math coach,

literacy coach and master teachers (object code 176) are recorded here.

222 a

Educational Media/Library Services. For all school entities other than APSSDs,

function code 222 is used to record activities concerned with directing, managing,

and supervising educational media services. Educational media services include

school library services, audiovisual services, educational television services, and

computer assisted instruction services. It would also include communications

costs directly related to educational media services/school library, such as on-line

reference services as well as activities such as selecting, acquiring, preparing,

cataloging, and circulating books and other printed or displayed materials.

Educational media is inclusive of all devices, content materials, methods, or

experiences used in supporting the teaching and learning process.

School library services involve selecting, acquiring, preparing, cataloging, and

circulating books and other printed materials; planning the use of the library by

students, teachers and other members of the instructional staff; and guiding

individuals in their use of library books and materials, whether maintained

separately or as a part of an instructional materials center. It also includes the

cost of binding or other repairs to school library books. Textbooks should not be

charged to this function but rather to function 100.

Audiovisual services involve selecting, preparing, caring for, and making available

to members of the instructional staff equipment, films, filmstrips, transparencies,

tapes, TV programs, and similar materials.

Educational television services concern the planning, programming, writing, and

presenting of educational programs or segments of programs by closed circuit or

broadcast television.

Date Issued 06/2022

Function codes

Function Code

Function Description

Computer-assisted instruction services include the development of educational

projects that use a computer as the principal medium of instruction. However,

the actual provision of computer-assisted instruction is recorded under the

instruction function 100. The technology coordinator (object code 177) is

recorded here.

For APSSDs, function code 222, Educational Media Services (except School

Librarians’ salaries and fringe benefits – refer to function code 224) is used to

record costs associated with 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. Educational media services include school library

services except School Librarians’ salaries and fringe benefits; audiovisual

services; educational television services; and computer assisted instruction

services. School library services involve selecting, acquiring, preparing, cataloging,

and circulating books and other printed materials; planning the use of the library

by students, teachers and other members of the instructional staff; and guiding

individuals in their use of library books and materials, whether maintained

separately or as a part of an instructional materials center. Textbooks should not

be charged to this function but rather to function 100. Audiovisual services

involve selecting, preparing, caring for, and making available to members of the

instructional staff equipment, films, filmstrips, transparencies, tapes, TV

programs, and similar materials.

Educational television services concern the planning, programming, writing, and

presenting of educational programs or segments of programs by closed circuit or

broadcast television.

Computer-assisted instruction services include the development of educational

projects that use a computer as the principle medium of instruction. The actual

provision of computer-assisted instruction is recorded under the instruction

function.

223 a

Instructional Staff Training Services. For all school entities other than APSSDs,

function code 223 is used to record the cost associated with activities that

contribute to the professional occupational growth and competence of members

of the instructional staff. Professional development costs include reimbursement

to teaching staff for attendance at out-of-district workshops, and the costs for in-

house sponsored programs for teaching staff. The in-house program costs for

non-instructional staff members are included under function 251. The reimbursed

costs for other instructional staff members are recorded under the applicable

function.

Reimbursed costs include registration, travel, overnight accommodations and

meals. The direct cost for in-house programs include the reasonable allocation of

staff time for program development, materials and supplies, and any outside

consultant fees and their related expenses. Allocated costs may not include any

Date Issued 06/2022

Function codes

Function Code

Function Description

costs relating to the supervision or evaluation of staff of curriculum work and any

tuition reimbursements. Tuition reimbursement is considered an employee

benefit and is coded to the employee benefit function. If not allocating benefits,

use function 291. Stipends for attendance and related substitute costs are not

recorded here, but are recorded in the applicable teacher salary accounts.

For APSSDs, function code 223, Instructional Staff Training Services is used to

record costs associated with activities concerned with the use of all teaching and

learning resources, including hardware, and content materials. Also refer to

function code 222 - Educational Media.

224 a

School Librarian Salary and Employee Benefits. This function code is available for

the exclusive use of APSSDs and includes only the salary and employee benefits

costs of school librarians. All other costs commonly associated with school

librarian functions and duties must be recorded in function code 222, Educational

Media Services.

230 *a

Support Services - General Administration. For all school entities other than

APSSDs, function code 230 is used to record costs associated with activities

concerned with establishing and administering policy for operating the LEA. These

include board of education services and executive administration services.

Board of Education Services involve activities of the elected or appointed body

that have been created according to state law and vested with responsibilities for

educational activities in a given administrative unit. These include board

secretary/ treasurer activities, school election services (including bond elections

and election of officers), staff relations and negotiations services, and board of

education expenses. School district meetings and expenses for legal advice are

also included, as are the activities of external auditors. Note that if the board

secretary acts as the chief business official, then the entire salary is charged to

function 251.

Executive Administration Services involve activities associated with the overall

general administration of or executive responsibility for the entire LEA. This

includes activities in the office of the superintendent.

Only general administrative costs are recorded under this function. The salaries

and related costs of assistant superintendents or other administrators for specific

support services should not be recorded here but rather should be recorded

under the appropriate support services function. If the chief school administrator

also acts as a building principal, his/her salary should be prorated between

general administration and school administration. Under the chart of accounts,

there is no further allocation of the chief school administrator's salary between

other functions.

Included in this function would be all district-wide costs for telephone and

communication services, postage, legal ads, board related insurance (liability and

Date Issued 06/2022

Function codes

Function Code

Function Description

fidelity), write-off of uncollectible accounts receivable, payments on DOE loans

under N.J.S.A. 18A:7A-56, and court awarded judgments against the school

district that are not covered by liability insurance. Also included in this function

are salaries of staff attorneys and salaries of state monitors. Not included in this

function would be communication costs related to direct dedicated lines to

technology labs or classrooms and judgments against the district resulting from

failure to pay bills.

For APSSDs, function code 230, Support Services - General Administration is used

to record costs associated with activities concerned with establishing and

administering policy for operating the approved private school for students with

disabilities. These include all activities in the offices of the superintendent,

assistant superintendent, director, assistant director, and executive director.

Meetings for the general administration and expenses for non-litigation related

legal advice are also included. Includes costs associated with the annual

independent audit.

240 *a

Support Services - School Administration. For all school entities other than

APSSDs, function code 240 is used to record costs associated with activities

concerned with the overall administrative responsibility for a particular school. It

includes the activities performed by the principal, assistant principals, and other

assistants while they supervise operations of the school, evaluate school staff

members, supervise and maintain the records of the school, and coordinate

school instructional activities with those of the LEA. Also included here are the

activities of department directors or supervisors such as guidance, athletic, and

special education. Stipends paid to teachers to perform chairperson duties part

time should be recorded here.

Department chairpersons, supervisors and directors who have direct

responsibility for evaluation and supervision of staff are recorded here. If the

chief school administrator also acts as a building principal, his/her salary should

be prorated between general administration (function 230) and school

administration.

These activities include the work of clerical staff in support of teaching and

administrative duties. Graduation expenses, full-time department chairperson

expenditures, and the prorated expenditures of part-time department

chairpersons are also included in this function.

For APSSDs, function code 240 Support Services - School Administration is used to

record the costs associated with activities concerned with the overall

administrative responsibility for a school. They include the activities performed by

the principal, assistant principals, vice principals and other assistants while they

supervise operations of the school, evaluate school staff members, assign duties

to staff members, supervise and maintain the records of the school, and

coordinate school instructional activities with those of the approved private

school for students with disabilities. These activities include the work of clerical

Date Issued 06/2022

Function codes

Function Code

Function Description

staff in support of teaching and administrative duties. Graduation expenses, full-

time department chairpersons’ expenditures, and the prorated expenditures of

part-time department chairpersons are also included in this function. If proration

of expenditures is not possible for department chairpersons who also teach,

those expenditures are included in instruction.

Stipends paid to teachers to perform chairperson duties part time must be

recorded in function code 240, but only to the extent that the total remuneration

paid to the employee is within the allowable maximum salary for the employee’s

position title. Overages are a non-allowable cost.

251 *a

Central Services. Activities that support other administrative and instructional

functions including fiscal services, human resources, strategic planning,

purchasing, warehousing and distribution services, and printing services including

public information services. The chief business official expenditures are included

here.

Fiscal services are activities concerned with the fiscal operations of the school

district, charter school, renaissance school project, and APSSD. This function

includes budgeting, receiving and disbursing, financial and property accounting,

payroll, inventory control, internal auditing, and funds management. For schools

other than APSSDs, fiscal service includes the payment of interest on current

loans defined as loans repayable within one year of receiving the obligation.

Human resources are activities concerned with maintaining efficient personnel for

the school system. It includes such activities as recruitment and placement and

maintaining personnel information.

Planning includes activities concerned with selecting or identifying the overall,

long-range goals and priorities of the school. Also included are activities

associated with conducting and managing programs of research, development,

and evaluation for a school.

Public information services include writing, editing, and other preparation

necessary to disseminate educational and administrative information to students,

managers, and the general public through direct mailing, news media, or personal

contact.

252 a

Administrative Information Technology. Activities concerned with supporting the

school district’s information technology systems, including supporting

administrative networks, maintaining administrative information systems, and

processing data for administrative and managerial purposes. Specifically included

are costs associated with the administration and supervision of technology

personnel, systems planning and analysis, systems application development,

systems operations, network support services, hardware maintenance and

Date Issued 06/2022

Function codes

Function Code

Function Description

support services and other technology-related administrative costs. The salary of

the network engineer is recorded here.

260 *a

Operation and Maintenance of Plant Services. Activities concerned with keeping

the physical plant open, comfortable, and safe for use, and keeping the grounds,

buildings, and equipment in effective working condition. These include the

activities of maintaining safety in buildings, on the grounds, and near schools.

Included in this function are supervision of operation and maintenance services;

repair, replacement, and cleaning of building facilities and equipment such as

heating, lighting, and ventilating systems; care and upkeep of grounds including

landscaping, snow removal, and grounds maintenance; care and upkeep of

equipment such as furniture, machines, and movable equipment; provision of

security services including police activities for school functions, traffic control on

grounds, building alarm systems, employees, not teachers, hired as hall monitors,

playground and lunchroom aides; and operation and maintenance of vehicles

(other than for pupil transportation vehicles) such as trucks, tractors, graders, and

staff vehicles. Also included in this function code and its subset are the costs of

building rental, safety, security, and property insurance.

261 a

Required Maintenance for School Facilities. For school entities other than

APSSDs, this function code is used to account for the reporting of required

maintenance under N.J.A.C. 6A:26-20, Comprehensive Maintenance Plans.

Expenditures meeting the definition of required maintenance for school facilities

are recorded under this function code. Required maintenance is defined as

expenditures for system warranty purposes that are approved for repairs and

replacements for the purpose of keeping a school facility open, comfortable and

safe for use or in its original condition, including repairs and replacements to a

school facility’s heating, lighting, ventilation, security and other fixtures to keep

the facility or fixtures in effective working condition. Required maintenance

includes periodic or occasional inspection; adjustment, lubrication, and cleaning

(non-custodial) of buildings and fixtures; replacement of parts; and other actions

to assure continuing service and to prevent breakdown.

Required maintenance does not include contracted custodial services,

expenditures for the cleaning of a school facility or its fixtures, the care and

upkeep of grounds or parking lots, and the cleaning of, or repairs and

replacement of, movable furnishings or equipment, or other expenditures that

are not required to maintain the original condition over the facilities’ useful lives.

The sanitization of school buildings during a health-related emergency that is

required to make them usable and safe for students and staff related to the

COVID-19 health emergency should be recorded in this function. Required

maintenance does not include janitorial or custodial services related to routine

cleanings, these costs are recorded in function 262, Custodial Services. Only

enhanced costs for COVID-19 sanitization should be recorded in Required

Maintenance.

Date Issued 06/2022

Function codes

Function Code

Function Description

For APSSD, expenses for lead testing of water are recorded in function 261, and

enhanced costs for COVID-19 sanitization are recorded in function 262.

262 a

Custodial Services and Building Rentals. Activities include the daily upkeep of the

facilities that would not otherwise be required to maintain its original condition

over its useful life. This would include custodial services, cleaning of a school

facility, and the cleaning or repair of moveable furnishings and equipment.

Cleaning services include garbage disposal.

Also included in this function are the costs of building rental, property insurance,

utilities, employees (other than teachers) hired as hall monitors, playground and

lunchroom aides, and operation and maintenance of vehicles (other than for pupil

transportation vehicles) such as trucks, tractors, graders, and staff vehicles.

For school districts, lease purchase payments under the Energy Savings

Improvement Program at N.J.S.A. 18A:18A-4.6 are recorded in object 444 in this

function. However, expenditures for land and building lease purchase agreements

should not be recorded here. The interest portion is included under central

services (function 251) and the principal portion included in capital outlay under

facilities acquisition and construction services.

For school districts, remodeling costs are not recorded here but instead are

included in the capital outlay sub fund under the facilities acquisition and

construction services function. The costs of rewiring facilities for the installation

of a LAN and/or WAN are not recorded here, but should be budgeted to 12-000-

400-450.

For school districts, amounts that will be recouped through user charges (e.g.

custodian charges for the use of buildings in the evenings) are recorded here. The

amount of those charges should also be included in the district's revenues budget

as estimated rental income.

263 a

Care and Upkeep of Grounds. Activities include maintaining and improving the

land, but not the buildings. These include snow removal, landscaping, grounds

maintenance, etc. Snow plowing as well as lawn care services are recorded here.

266 a

Security. Activities include maintaining a secure environment for students and

staff, whether they are in transit to or from school, on a campus or administrative

facility, or participating in school-sponsored events. These include costs

associated with security plan development and implementation, installation of

security monitoring devices (e.g., cameras, metal detectors), security personnel,

purchase of security vehicles and communication equipment, and related costs.

Amounts that will be recouped through user charges (e.g. security charges for the

use of buildings in the evenings) are recorded here. The amount of those charges

Date Issued 06/2022

Function codes

Function Code

Function Description

should also be included in the district's revenues budget as estimated rental

income.

270 *a

Student Transportation Services. For all school entities other than APSSDs,

function code 270 is used to record costs associated with activities concerned

with conveying students between home and school and from school to other

school activities as provided by state and federal law. This function includes

supervision of student transportation services, vehicle operation services,

monitoring services, and vehicle servicing and maintenance services.

Vehicle operations services involve operating buses or other vehicles for student

transportation from the time the vehicles leave the point of storage until they

return to the point of storage.

Monitoring services entail supervising students as they are transported between

home and school and between school and school activities. Such supervision can

occur while students are in transit and while they are being loaded and unloaded.

Vehicle servicing and maintenance services include repairing vehicle parts;

replacing vehicle parts; and cleaning, painting, fueling vehicles, and inspecting

vehicles for safety.

The full costs of the student transportation program should be reported here,

including costs related to certain joint transportation agreements, Consolidated

Transportation Services Agencies (CTSA) agreements and interlocal agency

agreements. There are two types of joint transportation agreements and the

nature of the agreement will determine to account for the costs:

1) Joint transportation agreements that involve a transportation fleet being

operated by the lead district or a CTSA and the participating districts

being billed their proportionate share should be accounted for in an

internal service fund in the accounting records of the lead district or

CTSA. Each of the participating districts, including the lead district, should

record their proportionate share of the joint agreement in their current

expenses under Student Transportation Services. The internal service

fund will record the full costs of the transportation program and record as

revenue the amounts billed to the participating districts, including that

amount "billed" to the current expense sub fund of their district.

2) Often districts will merely share the costs of a contracted route under the

terms of a joint agreement. In these cases, there is no need to segregate

the costs of the transportation operations in an internal service fund.

Instead, the transportation costs would be recorded directly in Student

Transportation Services. The lead district should not net the monies

received from other districts against expenditures. The full amount of the

costs should be reported as expenditures and the monies received from

other districts included in the budget as transportation fees revenue.

Date Issued 06/2022

Function codes

Function Code

Function Description

Also, in instances where the district receives funds from individuals or

other local sources such as the municipality towards its transportation

program, the full cost of the program should be recorded and the

offsetting revenues recorded as transportation fees or revenues from

other local governmental units - restricted.

For APSSDs, function code 270 Student Transportation Services is used to record

costs associated with activities concerned with conveying students between the

school and school activities. This function includes supervision of student

transportation services, vehicle operation services, monitoring services, and

vehicle servicing and maintenance services. Vehicle operations services involve

operating buses or other vehicles for student transportation, from the time the

vehicles leave the point of storage until they return to the point of storage.

Monitoring services entail supervising students as they are transported between

home and school and between school and school activities. Such supervision can

occur while students are in transit and while they are being loaded and unloaded.

Vehicle servicing and maintenance services include repairing vehicle parts,

replacing vehicle parts, cleaning, painting, fueling vehicles, and inspecting vehicles

for safety. Costs associated with transporting students between home and school

are included in the calculation of the certified actual cost per student as this is a

cost borne by sending districts.

280 a

Behavior Modification. Function code 280 is available for the exclusive use of

APSSDs to record costs associated with achieving behavioral interventions made

subsequent to, and in accordance with an APSSD's adopted board policy defining

the procedures, evidence-based strategies, techniques, and approaches to

behavior modification as provided by N.J.A.C. 6A:23A-18.22(a). The APSSD’s

behavior modification policy must be included in the Office of Special Education’s

assurance. Behavioral modification costs may include costs associated with

various systems of rewards, some of which require the expenditure of funds.

Please refer to N.J.A.C. 6A:23A-18.22(b) which prohibits the expenditure of cash,

checks or the equivalent to APSSD students and also prohibits as a non-allowable

cost, the expenditure of funds for the purchase of replacement meals or

components of meals on a regular basis outside of special achievements outlined

in the APSSD's behavior modification policy. Also prohibited as an allowable cost

for behavior modification are high-dollar value items transferred to APSSD

students (e.g. personal electronics). An APSSD wishing to use gift cards under a

behavior modification program must have its policy approved by the Office of

Special Education in addition to meeting the requirements in N.J.A.C. 6A:23A-

18.22.

290 *

Other Support Services. All other support services not classified elsewhere.

291 a

Personnel Services – Unallocated Employee Benefits. For all school entities other

than APSSDs, function code 291 is available as an option to record the employee

benefits under this function as opposed to allocating employee benefits under

the applicable programs/functions of the current expense, capital outlay and

Date Issued 06/2022

Function codes

Function Code

Function Description

special schools subfunds. Employee benefits are detailed between group

insurance, social security contributions, TPAF contributions-ERIP, TPAF and PERS

special assessments, other retirement contributions-PERS, other retirement

contributions-regular, other retirement contributions-ERIP, other retirement

contribution-deferred PERS, unemployment compensation, workmen's

compensation, health benefits, tuition reimbursement, other employee benefits,

and unused sick payments to terminated/retired staff. Other employee benefits

include uniforms purchased for employees in accordance with union contracts,

and assessment billings for COBRA and retirees.

For APSSDs, function code 291 is limited to use only when the employee benefit is

not readily assignable to a function code where the employee’s salary is charged.

300

Operation of Non-Instructional Services. Activities concerned with providing non-

instructional services to students, staff, or the community.

310 *a

Food Service Operations. For all school entities other than APSSDs, function code

310 is used to record the costs associated with activities concerned with

providing food to students and staff in a school or LEA. This service area includes

preparing and serving regular and incidental meals, lunches, or snacks in

connection with school activities.

The food service operations activity could be recorded in an enterprise fund or

the general fund, depending on its revenue sources. If the LEA receives state or

federal reimbursement for or collects fees from students for the cost of meals,

the entire food service operations activity would be recorded in the enterprise

fund. Any contribution by the board towards the food services operation,

including salaries, would be recorded in the general fund as an operating transfer

to cover deficit.

For APSSDs, please note that N.J.A.C. 6A:23A-18.23(a)1 authorizes the costs

associated with providing meals to be included in the certified actual cost per

student for a nonprofit APSSD only when the menu has been approved by the

New Jersey Department of Agriculture; the APSSD applies for and receives

funding from the Child Nutrition Program; the APSSD charges students for a

reduced and/or paid meal; and total food service costs, net of the reimbursement

and/or sales, does not exceed the maximum daily price schedule for a high school

published annually by the New Jersey Department of Agriculture. Excess

expenditures will be considered non-allowable costs, except for where they are

solely attributable to substitutions to meals when the disability restricts the diet.

N.J.A.C. 6A:23A-18.23(a)2 authorizes the same rules for for-profit APSSDs, except

for the requirement for the APSSD to apply for and receive funding from the Child

Nutrition Program since for-profit schools are not eligible to participate in

government-funded child nutrition programs. APSSDs must maintain proper

documentation supporting substitutions to meals when the disability restricts the

child’s diet, including, but not limited to:

Date Issued 06/2022

Function codes

Function Code

Function Description

1) medical documentation from the student’s health provider supporting

the meal substitution; and

2) invoices or other records detailing the expenditures related to each

student’s meal substitutions.

The cost of meals provided to APSSD staff is a non-allowable cost to the APSSD.

320 *

Enterprise Operations. Available for use by school entities other than APSSDs,

function 320 is used to record the costs associated with activities that are

financed and operated in a manner similar to private business enterprises - where

the stated intent is that the costs are financed or recovered primarily through

user charges. One example could be the LEA bookstore.

Used only with program 990.

330 *

Community Services Operations. Available for use by school entities other than

APSSDs, function 330 is used to record the costs associated with activities

concerned with providing community services to students, staff, or other

community participants. Examples of this function would be the operation of a

community swimming pool, a community learning center, a recreation program

for the elderly, a childcare center, etc. This also includes maintenance and

management of public playgrounds and recreation places controlled by the board

of education.

Used only with program 800.

400 *

Facilities Acquisition and Construction Services. For all school entities other than

APSSDs, function code 400 is used to record the costs associated with activities

concerned with acquiring land and buildings, remodeling buildings, constructing

buildings and additions to buildings, initially installing or extending service

systems and other built-in equipment, and improving sites. The last two digits are

used to designate the referendum number approving the expenditure.

The capital outlay character class (12) would include the cost of rewiring facilities

for the installation of a LAN and/or WAN and the principal portion of lease

purchase agreements for land and buildings. The interest payment under the

terms of the lease purchase agreement would be recorded in the general current

fund under function 251.

For APSSDs, function code 400 is limited to use for recording depreciation of

capitalized assets.

500

Other Uses. A number of outlays of governmental funds are not properly

classified as expenditures or do not meet the classification criteria of the

preceding functions, but still require budgetary or accounting control. These are

classified under “Other Outlays.” These accounts are not used with proprietary

funds.

Date Issued 06/2022

Function codes

Function Code

Function Description

510 *a

Debt Service. For school entities other than APSSDs, function code 510 is used for

payments servicing the debt of the LEA, including payments of both principal and

interest. Interest on current loans (repayable within one year of receiving the

obligation) is charged to function 251.

For APSSDs, function code 510 is used to record mortgage interest for all APSSD

school buildings, administrative buildings, and where approved, for storage

facilities. Function code 510 is also used to record depreciation expense

attributable to school buildings.

515

Early Retirement Incentive Program (ERIP) Liability. Function code used to

record the retirement of the existing ERIP liability. This code is limited in use to

the general and debt service funds.

520

Fund Transfers. Transactions that withdraw money from one fund and place it in

another without recourse. Fund transfers budgeted to another function activity,

such as food services, are coded to the appropriate function and the object code

930. This includes the Contribution to School-based Budgets.

530

Payment to Refunded Bond Escrow Agent. Payment of the proceeds of advance

refunding bonds to a bond escrow agent.

540

Scholarships. Payment of scholarships from a trust fund.

545

Payments to Nonpublic Schools. Used to record payments to educational

institutions that are not otherwise classified as expenditures, but require

budgetary or accounting control. This code is generally associated with a specific

program code for purposes of segregating and aggregating

expenditures/expenses. Pass-through payments of a federal grant from an LEA to

a nonpublic school are recorded using this code. Tuition payments made to other

LEAs, vocational schools, CSSDs, regional day schools or APSSD are recorded in

function code 100 and are not recorded here. Transfers to charter schools are

recorded in function code 100.

Date Issued 06/2022

Object codes

Object

This dimension is used to describe the service or commodity obtained as the result of a specific

expenditure. There are nine major object categories, each of which is further divided. The following are

definitions of the object classes and selected sub object categories:

Object Codes:

Object Code

Object Description

100 *a

Personnel Services - Salaries. Amounts paid to both permanent and temporary

school employees including personnel substituting for those in permanent

positions and part-time employees. For individuals assigned to more than one

activity, their salaries should be prorated according to the amount of time spent in

each activity.

Used with all functions except 500.

101 a

Salaries of Teachers. For all school entities except for APSSDs, the salaries for all

teaching services rendered to pupils including the services of part-time teachers.

The cost of additional compensation paid to teachers for services such as hall

monitors, detention, and lunchroom aides are also included here. If other

employees provide such services, then the costs are not recorded here but under

Custodial Services object 107. Additional compensation paid to teachers for

chaperoning educational activities are recorded here. Salaries of teachers on

sabbatical leave are recorded here. The salaries of department chairpersons who

also teach are recorded here. If department chairpersons devote time to both

supervision of instruction and teaching, then their salaries are prorated between

function/object 100-101 (salaries of teachers) and 240-104 (salaries of other

professional staff).

Used only with function code 100.

For APSSDs, object code 101 Salaries of Teachers is used to record the costs

associated with salaries for all teaching services rendered to pupils including the

services of part-time and substitute teachers. Salaries of teachers on sabbatical

leave are recorded here. The salaries of department chairpersons who also teach

are prorated between this object and 104, Salaries of Other Professional Staff. The

salary of a head teacher acting as a principal should be recorded entirely under

object 103.

Used only with function code 100.

102 a

Salaries of Supervisors of Instruction. The salaries for services rendered as general

or subject supervisors of instruction. Supervisors of instruction assist teachers in

improving instructional methods and the learning process.

Used only with functions 221 and 223 and special revenue fund function code 200.

103 a

Salaries of Principals/Assistant Principals/Program Directors. The salaries of

principals, assistant principals, program directors and other personnel performing

Date Issued 06/2022

Object codes

Object Code

Object Description

the function of a principal. The salaries of a head teacher acting as principal should

be recorded here. When teachers or other instructional staff members are

assigned administrative duties usually performed by the assistant principal and

given extra pay for these duties, the salaries for these extra services are also

recorded here.

For special schools and special revenue fund projects, this object includes salaries

of program directors.

Used only with function 240 or with special revenue fund code function 200.

104 a

Salaries of Other Professional Staff. The salaries for services rendered by

professional staff not recorded in the above objects.

Detail breakout required with function codes 218, 219, 221, 223, and 240.

Note that salary costs for a supervisor of instruction are recorded in object code

102; not object code 104.

Note that APSSDs use object code 104 to record the additional compensation paid

to teachers for curriculum development work performed during the summer

months. The sum total of allowable remuneration paid to any employee for the

school year may not exceed the maximum allowable salary for the position title.

Any overage is a non-allowable cost.

105 a

Salaries of Secretarial and Clerical Assistants.

Detail breakout required with function codes 218, 219, 221, 223, and 240.

Otherwise, may be included in object 100.

106 a

Other Salaries for Instruction. The salaries for any assistants or aides to

instructional staff other than secretarial and clerical personnel. This includes the

salary of certified staff members providing related services pursuant to an IEP.

For APSSDs, includes the salary costs for IEP required in-house student job

positions.

Used only with function 100.

107 a

Salaries of Non-Instructional Aides. The salaries for transportation aides,

lunchroom aides, playground aides and hall monitors.

Used only with function 262 and 270.

108

Legal Salaries. The salaries of in-house attorneys.

Used only with function 230.

109

Salaries-Governance Staff (BOE Direct Reports Only). Salaries of any employees

that directly report to the Board of Education, not the Superintendent.

Date Issued 06/2022

Object codes

Object Code

Object Description

Used only with function 230.

110 a

Other Salaries. Salaries not recorded in other objects. This object code should not

be used to consolidate other objects that are specifically identified for other

purposes. For all schools except for APSSDs, this object code may include stipends

or extra pay categories not identified in other objects. APSSD guidance for

stipends for attendance and related substitute costs is to record those costs in the

applicable teachers’ salaries account.

Used with all functions except 100, 270, and 500.

160

Salaries for Pupil Transportation (Between Home and School)-Regular. Includes

salaries for administrative personnel, drivers of pupil transportation vehicles

between home and school, and mechanics and other garage employees. The entry

is based on the district’s hourly rate paid to the employee times the number of

hours worked per day. Only salaries of individuals on the payroll of the district are

recorded here. Bus attendants are recorded in object 107.

Salaries for administrative personnel include supervisors, secretaries, and clerks

who are assigned student transportation responsibilities and duties. Salaries for

pupil transportation administrative personnel who are employed part-time or who

are assigned to activities outside of pupil transportation should be recorded

elsewhere.

Salaries for administrative personnel and for drivers of pupil transportation

vehicles between home and school are recorded here only for individuals meeting

state guidelines. Salaries for school bus attendants include salaries of employees

who provide physical care for disabled students transported between home and

school.

Salaries for mechanics and other garage employees include salaries for individuals

assigned to school bus maintenance activities and only include those meeting state

guidelines.

This function does not include salaries related to routes separately established to

transport special education pupils. This would be reported under object 161.

Used only with function 270.

161

Salaries for Pupil Transportation (Between Home and School) - Special Education.

Expenditures meeting the definition of object 160 for routes separately

established to transport special education pupils.

Used only with function 270.

162 a

Salaries for Pupil Transportation (Other than Between Home and School). The

amount paid to LEA employees for transporting students for school activities other

Date Issued 06/2022

Object codes

Object Code

Object Description

than between home and school. The entry is based on the district’s hourly rate for

extra-curricular employees, times the number of hours worked per day.

Used only with function 270.

163

Salaries for Pupil Transportation (Between Home and School) – Non-Public

Schools. The amount paid to LEA employees for transporting non-public school

students between home and school.

Used only with function 270.

171

Salaries of Drop-out Prevention Officer/Coordinators. Provides services to staff

and students to prevent students from dropping out of school and provides

additional support and job counseling to increase academic and social

achievement.

Used only with function 211.

172 a

Salaries of Family Support Team. For all school entities other than APSSDs, object

code 172 is used to record the costs associated with the certified positions of

nurse, guidance counselor and social worker whose primary function is to work

with at-risk students and their families to provide health and social services. Other

members of the team including facilitators and school coordinators are not

budgeted in this object but in objects 176 and 174, respectively.

Used only with function 211.

For APSSDs, object code 172 is used in combination with function code 211 to

record the full time, part time and prorated salaries of all family support team

members with the certified position of social worker whose primary function is to

work with at-risk students and their families to provide social services.

173 a

Salaries of Family/Parent Liaison and Community Parent Involvement Specialists.

For all school entities other than APSSDs, object code 173 is used to record the

costs associated with recruiting and working with parents to encourage

involvement in the schools and increase parental support for student learning at

home. This position may be a member of the family support team. This is a non-

instructional/non-certified position.

Used only with function 211 in general fund character class 11 and program 218 in

fund 20.

For APSSDs, object code 173 is used in combination with function code 211 to

record the salaries of social work personnel who recruit and work with parents to

encourage involvement in the schools and increase parental support for student

learning at home. This position may be a member of the family support team. This

is a non-instructional/non-certified position. Used with function code 218.

Date Issued 06/2022

Object codes

Object Code

Object Description

174

Salaries of Community/School Coordinators. Provides health and social services

through identifying and arranging community-based services to aid in student

performance, attendance and reduce dropout rates. This position may be a

member of the family support team.

Used only with function 211.

175

Salaries of Social Services Coordinators. Provides students and their families with

community-based social services including health care.

Used only with function 213.

176

Salaries of Facilitators, Math Coaches, Literacy Coaches and Master Teachers.

Certified staff member who works directly with staff in the implementation and

improvement of the delivery of instruction. The coordinator of instruction and/or

assessment may also be recorded here. Math and literacy coaches are budgeted

within this object.

Used only with function 221 in general fund character class 11 and program 218 in

fund 20.

177 a

Salaries of Technology Coordinators / For APSSD’s – Salaries for Educational

Technology. Facilitates implementation and use of educational technology

throughout the school and within the classroom.

Used only with function 222.

178

Salaries of Teacher Tutors. Certified teacher who works with individuals and/or

small groups of students on reading and/or specific core curriculum content

standard areas.

Used only with programs 421 to 425 in general fund character class 11 and special

schools in general fund character class 13.

179

Salaries of Reading Specialists. Certified reading specialist who works with

individuals and/or small groups of students on reading and reading comprehension

skills.

Used only with programs 421 to 425 in general fund character class 11 and special

schools in general fund character class 13.

180

Salaries of State Monitors. Salaries of State-appointed fiscal monitors.

Used only with program 230.

181

Repayment of Principal – DOE Loan. For districts that received advance state aid

payments under N.J.S.A. 18A:7A-56, principal amount of the repayment.

Date Issued 06/2022

Object codes

Object Code

Object Description

Used only with program 230.

182

Repayment of Interest – DOE Loan. For districts that received advance state aid

payments under N.J.S.A. 18A:7A-56, interest amount of the repayment.

Used only with program 230.

199 a

Unused Vacation Payments to Terminated/Retired Staff – Normal Retirements.

Payments of unused vacation time to terminated or retired staff under a normal

severance transaction, made pursuant to contractual terms. Note that in

accordance with federal reporting requirements, payments made for mass

severance packages offered to a group of employees are recorded in object 298,

not in object code 199.

200 *

Personnel Services - Employee Benefits. Amounts paid by the school entity on

behalf of employees; these amounts are not included in the gross salary, but are in

addition to that amount. Such payments are fringe benefits and, while not paid

directly to employees, are part of the cost of personnel services. Included in this

category are group insurance, social security contributions, retirement

contributions, tuition reimbursement, unemployment compensation, workmen’s

compensation, unused sick leave, and other benefits.

Used with function 291 for unallocated benefits or with functions 100, 200 and

400 series for allocated benefits.

210 a

Group Insurance. Employer’s share of the cost of employee insurance benefits

other than health benefits insurance.

220 a

Social Security Contributions. Employer’s share of social security paid by the

school, including FICA and Medicare. Employees’ social security deductions are not

recorded in object code 220, but are included under the appropriate salary

objects. For other than APSSDs, amounts paid by the board for social security taxes

on extra compensation for TPAF members that will not be reimbursed by the state

should be included here.

230

TPAF Contributions. The board’s share of expenditures to the TPAF Pension Plan.

Employees’ salary deductions for pension fund contributions are not recorded

here but are included under the appropriate salary code.

231

TPAF Contributions - Regular.

232

TPAF Contributions - ERIP (Early Retirement Incentive Program). This account

includes additional contributions to the State Health Benefits Program related to

personnel participating in the early retirement incentive program.

233

TPAF/PERS – Special Assessments. This account includes payments made the

Division of Pensions for amounts related to an unauthorized Early Retirement

Date Issued 06/2022

Object codes

Object Code

Object Description

Incentive Package. Districts are notified directly by the Division of Pensions when

special assessments are imposed.

240

Other Retirement Contributions. The board’s share of expenditures to funds other

than TPAF which have been established by the state or county and have been built

up through contributions from participants and other sources for the purpose of

making payments to those who retire from service in the educational system by

reason of age, disability, or length of service. Employees’ salary deductions for

retirement funds are not recorded here but are included under the appropriate

salary code.

241

Other Retirement Contributions – PERS. Amounts paid by the school district for

contributions to the Public Employees’ Retirement System (PERS).

242

Other Retirement Contributions - ERIP. Amounts paid by the school district for

early retirement incentive program contributions to other than TPAF. This account

includes additional contributions to the State Health Benefits Program related to

personnel participating in the early retirement incentive program.

248

Deferred PERS Contribution. Amounts paid by the school district on deferred

Public Employees’ Retirement System (PERS) contributions, pursuant to P.L. 2009,

c.19. These deferred contributions could be repaid over a period of 15 years

beginning in 2011-12.

249 a

Other Retirement Contributions – Regular. Amounts paid by the school entity for

other retirement plans not included in other object 24X lines.

250 a

Unemployment Compensation. Amounts paid by the school entity to provide

unemployment compensation for its employees.

260 a

Workers’ Compensation. Amounts paid by the school entity to provide workers’

compensation insurance for its employees.

270 a

Health Benefits. Amounts paid by the school entity to provide health benefits for

its current employees or employees now retired for whom benefits are paid.

280 a

Tuition Reimbursement. Amounts reimbursed by the school entity to any

employee qualifying for tuition reimbursement on the basis of school policy.

290 a

Other Employee Benefits. Includes uniforms purchased for employees in

accordance with union contracts, assessment billings for COBRA and retirees, costs

of drug testing and fingerprinting, and payments made to employees in lieu of

health benefits.

297 a

Unused Sick Payments to Terminated/Retired Staff – Mass Severance. Payments

of unused sick time to terminated or retired staff under a mass severance package

offered to a group of employees under programs approved by the State. Note that

payments made for normal retirement packages under individual contractual

Date Issued 06/2022

Object codes

Object Code

Object Description

terms are recorded in object 299, not here. State approval of such plans is not

required for APSSDs.

298 a

Unused Vacation Payments to Terminated/Retired Staff – Mass Severance.

Payments of unused vacation time to terminated or retired staff under a mass

severance package offered to a group of employees under programs approved by

the State. Note that payments made for normal retirement packages under

individual contractual terms are recorded in object 199, not here. State approval

of such plans is not required for APSSDs.

299 a

Unused Sick Payments to Terminated/Retired Staff – Normal Retirements.

Payments of unused sick time to terminated or retired staff for normal retirement

packages under individual contractual terms. Note that payments made under a

mass severance package offered to a group of employees under programs

approved by the State are recorded in object 297, not here.

For APSSDs, the payment of annual sick-pay-buy-back made pursuant to a

contractual agreement with an employee not to exceed the regulatory provisions

at N.J.A.C. 6A:23A-18.6 (a) 66 and not to exceed the individual employee's

maximum allowable salary are also recorded in object code 299.

300 *a

Purchased Professional and Technical Services. Services purchased from

individuals or firms possessing specialized skills, knowledge, or professional

licenses. While a product may or may not result from the transaction, the primary

reason for the purchase is the service provided. Included are the services of

architects, engineers, auditors, dentists, medical doctors, lawyers, consultants,

teachers, accountants, etc.

APSSDs may use object code 300 combined with function code 211 (Attendance

and Social Worker Services; function code 213 (Health Services); function code 222

(Education Media Services/School Library); function code 240 (School

Administration); function code 262 (Custodial Services); function code 263 (Care

and Upkeep of Grounds); function code 266 (Security); and function code 300

(Depreciation – Facilities).

320 a

Purchased Professional - Educational Services. Purchased professional services

supporting the instructional program and its administration. Included would be

purchased educational services for Pre-K, instructional classroom technologies,

instructional support technologies, curriculum improvement services, counseling

and guidance services, related and extraordinary services such as speech,

occupational and physical therapy, child study teams, and contracted instructional

services.

321

Purchased Educational Services- Contracted Pre-K. Expenditures for regular

education preschool programs that are contracted out. Used only in fund 20 under

the preschool program code 218.

Date Issued 06/2022

Object codes

Object Code

Object Description

325

Purchased Educational Services- Head Start. Expenditures for regular education

preschool programs that are contracted out to Head Start programs. Used only in

fund 20 under the preschool program code 218.

329

Other Purchased Professional – Education Services. Purchased professional

education services not included in object code 321 and 325 above.

330 a

Other Purchased Professional Services. Expenditures for purchased professional

services other than professional educational services. Included are management

consultant services, school management support activities, medical services, legal

services, architectural services, accounting services, auditing services, negotiating

services, and other such services.

Used with function codes 251 and 252.

331 a

Legal Services. For all school entities other than APSSDs, legal fees directly related

to an approved capital project are recorded under function 4XX. Legal fees related

to the activities of the Board of Education are recorded under function 230.

Salaries of in-house legal attorneys are recorded in object 108.

For APSSDs, litigation is defined at N.J.A.C. 6A:23A-18.5(a)7ii as "a suit brought by

or against an APSSD for which a court of law or agency of the State or federal

government assigns a docket or other form of tracking number." Attorney’s fees

and legal costs incurred by the APSSD for other than litigation as defined above are

posted to 11-000-230-331 – Legal Services – Non-Litigation. Refer to object codes

336 and 337 for posting of attorney’s fees and costs incurred relative to litigation.

332 a

Audit Fees. Audit fees directly related to the year-end audit or other audit services

provided by a public school/independent public accountant.

Used with function 230.

333

Expenditure and Internal Control Audit Fees. Audit fees required pursuant to

N.J.A.C. 6A:23A-5.5. All other audit fees are recorded in object 332.

Used with function 230.

334

Architectural/Engineering Services. Fees directly related to an approved capital

project are recorded under function 4XX. Architectural/engineering fees related to

the maintenance activities of the board of education are recorded under function

230.

335 a

Public Relations Costs. For all school entities other than APSSDs, object code 335 is

used to record public relations costs paid to professional consultants.

Used only with function 251.

For APSSDs, object code 335 is used to record public relations costs that do not

meet the definition of “advertising costs” set forth N.J.A.C. 6A:23A-18.2. For

Date Issued 06/2022

Object codes

Object Code

Object Description

example, use object code 335 for costs associated with the APSSD’s public

outreach made in response to a specific, isolated incident directly related to the

operation of the APSSD (line number 47025; account 11-000-251-335). For chart of

accounts guidance related to “advertising costs,” please refer to object code 891

(line number 45261; account 11-000-230-891).

336 a

Legal Services – Litigation (First $15,000). Applicable only to APSSDs. Please refer

to object code 331 for a definition of litigation. Attorney’s fees and costs incurred

relative to litigation, whether the APSSD is a defendant or is the plaintiff in the

matter, are charged to object codes 336 or 337. But first, in accordance with

N.J.A.C. 6A:23A- 18.5(a) 7 i., the first $15,000 of attorney's fees or other costs per

litigation calculated on a per fiscal year basis for each separate item of litigation

shall be included within the administrative cost category limit for the fiscal year.

Accordingly, the first $15,000 per litigation incurred during a fiscal year for each

separate item of litigation is posted to account 11-000-230-336 (line 45085). Legal

fees are subject to accrual within the fiscal year in which the legal services are

rendered. Legal billings must be sufficiently detailed to support the posting to

object code 336 or 337 for the fiscal year services are rendered.

337 a

Legal Services – Litigation (Above $15,000). Applicable only to APSSDs. Please

refer to object code 331 for a definition of litigation. Attorney’s fees and costs

incurred relative to litigation, whether the APSSD is a defendant or is the plaintiff

in the matter, are charged to object codes 336 or 337. But first, in accordance with

N.J.A.C. 6A:23A- 18.5(a)7 i, the first $15,000 of attorney's fees or other costs per

litigation calculated on a per fiscal year basis for each separate item of litigation

shall be included within the administrative cost category limit for the fiscal year.

Accordingly, any amounts above the first $15,000 per litigation incurred during a

fiscal year for each separate item of litigation is posted to account 11-000-230-337

(line 45086). Legal fees are subject to accrual within the fiscal year in which the

legal services are rendered. Legal billings must be sufficiently detailed to support

the posting to object code 336 or 337 for the fiscal year services are rendered.

339 a

Other Professional Services. Object code used to record other purchased

professional services other than those identified above. Election services are

recorded in this object code.

Used only with function 230.

340 a

Purchased Technical Services. Includes purchased services received by the LEA,

which are not regarded as professional but require basic scientific knowledge,

manual skills, or both. Included are data processing services, purchasing and

warehousing services, graphic arts, security analysis and design, etc.

Used with function 100, 230, 251 and 252.

350

Management Fees – ESC and CTSA Transportation Programs. Management fees

are those administrative fees charged by an ESC or a CTSA for the cost of

Date Issued 06/2022

Object codes

Object Code

Object Description

processing transportation requests from local boards of education and planning

those services.

An Educational Services Commission (ESC) is an agency established for the purpose

of carrying on programs of educational research and development and providing

to public school districts such educational and administrative services as may be

authorized pursuant to rules of the State Board of Education. These services may

include transportation to and from school or school related activities.

A Coordinated Transportation Services Agency (CTSA) is any school district, ESC, or

other agency authorized by the Commissioner, which organizes, schedules and

provides transportation services for other local Boards of Education in a manner

that achieves maximum efficiency for the participating districts. These services and

the method of payment are described in an agreement between the CTSA and the

Board of Education.

Used only with function 270.

390 a

Other Purchased Professional and Technical Services. Used for purchases of

professional and technical services not specifically included in one of the above

categories.

Function codes 218, 219, 221, 223, 270, and 4XX require the detail breakout of

specific purchased professional services (see Appendix A). This object is used to

record expenditures for other types of purchased professional services and

technical services under those functions.

400 *a

Purchased Property Services. Services purchased to operate, repair, maintain, and

rent property owned or used by the LEA or APSSD. These services are performed

by persons other than LEA employees. While a product may or may not result from

the transaction, the primary reason for the purchase is the service provided.

Included are utility services for water and sewage, cleaning services, repair and

maintenance services, and rentals of land, buildings, equipment and vehicles.

420 a

Cleaning, Repair and Maintenance Services. For all school entities other than

APSSDs, services by non-district personnel for cleaning buildings, for repairs and

maintenance and contracted services for pest control and fertilizer. Services

include garbage disposal services, snowplowing services, custodial services, and

lawn care. Repairs and maintenance services include contracts and agreements

covering the upkeep of buildings and equipment, but do not include costs for

renovating and remodeling. Renovating and remodeling expenses are classified

under object 450. Security and custodial services by non-district personnel in the

preschool program are recorded here.

Used only with functions 260, 261, 262, 263, 266 and 270 in general fund character

class 11 and program 218 in fund 20.

For APSSDs, custodial services provided by non-APSSD personnel for cleaning

buildings and for repairs and maintenance. Cleaning services include garbage

Date Issued 06/2022

Object codes

Object Code

Object Description

disposal services. Repairs and maintenance services include contracts and

agreements covering the regular and routine maintenance of buildings and

equipment.

421 a

Lead Testing of Drinking Water. Payments made by districts to sample and analyze

drinking water in educational facilities, pursuant to rules at N.J.A.C. 6A:26-12.4 (d).

Used only with function 261.

440

Rentals. The rental or lease of equipment and vehicles other than school buses is

included under the appropriate program code, function code (usually 100 or 200

series), and costs of renting or leasing land, building, equipment, and vehicles.

Lease purchase of equipment is recorded here. Lease purchase of school buses is

recorded under object 443.

The principal and interest of lease purchase agreements for the acquisition of land

and buildings should be recorded under objects 721 and 832, respectively. The

rental of land and buildings is reported under function 260 or 262, object 441. The

rental or lease of equipment and vehicles is included under the appropriate

function (usually 100 or 200 series) and program code in object 490, 500, or 590,

depending upon the level of detail required.

441 a

Rental of Land and Buildings. For all school entities other than APSSDs,

expenditures for rental of land and buildings for both temporary and long-range

use by the LEA. Expenditures from lease purchase agreements should not be

recorded here, but rather under objects 721 and 832.

Used only with function 262.

For APSSDs, expenditures for rental of land and buildings for both school and

administrative facilities are posted to account 11-000-262-441 (line 49080).

442 a

Rental Payments – School Buses.

Used only with function 270.

For APSSDs, object code 442 is used for rental payments for school buses or vans

used for transportation other than between home and school.

443

Lease Purchase Payments – School Buses.

Used only with function 270.

444

Lease Purchase Payments – Energy Savings Improvement Program. Expenditures

for lease purchase agreements to fund equipment under the energy savings

improvement program, pursuant to N.J.S.A. 18A:18A-4.6.

Used only with function 262.

Date Issued 06/2022

Object codes

Object Code

Object Description

450 *a

Construction Services. For all school entities other than APSSDs, includes amounts

for constructing, renovating, and remodeling buildings or infrastructure assets paid

to contractors. This account should also be used to account for the costs of non-

permanent site improvements such as fencing, walkways, and roads that are

related to buildings and building sites. Include amounts for rewiring of buildings

for the installation of LANs and WANs.

Used only with function 4XX.

For APSSDs, may include non-capitalized amounts not in excess of $2,000 paid to

contractors for constructing, renovating, and remodeling.

490 a

Other Purchased Property Services. For all school entities other than APSSDs,

includes equipment and vehicle rentals or lease purchases for operation and

maintenance. Utility services such as water and sewer are included here. Heat and

electricity are not included here but in objects 621, 622 and 624. Telephone

services are not included here but rather in object 530.

Used only with function 262.

For APSSDs, custodial services other than those properly reported in function code

262, object codes 300 or 420 are recorded in object code 490. Please note that

utilities costs are recorded in line items 49200 (account 11-000-262-621) through

49260 (account 11-000-262-626).

500 *a

Other Purchased Services. For all school entities other than APSSDs, amounts paid

for services rendered by organizations or personnel not on the payroll of the

district (separate from Purchased Professional and Technical Services or Property

Services). While a product may or may not result from the transaction, the primary

reason for the purchase is the service provided. Included are student

transportation services, insurance (other than employee benefits),

communications, advertising, printing and binding, tuition, food service

management, travel, etc.

For APSSDs, primarily includes equipment rentals or lease purchases of equipment

integral to the provision of educational services in the special education classroom.

Expenditures for telephone lines to supply Internet services for instructional

purposes are posted to 11-2XX-100-500.

Transportation

Objects 503 through 518 are applicable only to function 270 Transportation

503

Contracted Services – Aid In Lieu of Payment for Non-public School Students.

Payments made to parents of eligible non-public school students in lieu of

transportation services. Payments are based upon proper registration and

certification of attendance by the non-public school.

Used only with function 270.

Date Issued 06/2022

Object codes

Object Code

Object Description

504

Contracted Services – Aid In Lieu of Payment for Charter School Students.

Payments made to parents of eligible charter school students in lieu of

transportation services. Payments are based upon proper registration and

certification of attendance by the charter school.

Used only with function 270.

505

Contracted Services – Aid In Lieu of Payment for Choice School Students.

Payments made to parents of eligible choice school students in lieu of

transportation services. Payments are based upon proper registration and

certification of attendance by the choice school.

Used only with function 270.

511

Contracted Services – Transportation (Between Home and School) – Vendors.

Expenditures made to owners (other than for joint agreements with other LEAs)

who operate school buses and small vehicles to transport pupils; and to parents

for transporting their own children to and from school. Also recorded here are

expenditures for transportation on public carrier vehicles being used by the

general public, regardless of whether a contract has been made with the carrier

and regardless of whether payments have been made to the pupils or the carriers.

Expenditures for the rental of buses that are operated by personnel on the LEA

payroll are not recorded here; they are recorded under object 400, Purchased

Property Services, which is included for reporting purposes under Miscellaneous

Purchased Services - Transportation. Expenditures for routes established for

transporting only special education pupils are not recorded here; they are

recorded under object 514.

Used only with function 270 in general fund character class 11 and program 218 in

fund 20.

512 a

Contracted Services (Other Than Between Home and School) - Vendors. The

expenditures to vendors, for transporting students for school activities other than

between home and school.

Used only with function 270.

513

Contracted Services (Between Home and School) - Joint Agreements.

Expenditures meeting the definition of object 511 with the exception that they are

a result of a joint agreement with another LEA rather than from contracting

directly with a vendor. Expenditures for routes established for transporting only

special education pupils are not recorded here; they are recorded under object

515.

Used only with function 270.

514

Contracted Services (Special Education Students) - Vendors. Expenditures to

vendors for routes separately established to transport special education pupils.

Date Issued 06/2022

Object codes

Object Code

Object Description

Used only with function 270.

515

Contracted Services (Special Education Students) - Joint Agreements.

Expenditures meeting the definition of object 514 with the exception that they are

a result of a joint agreement with another LEA rather than from contracting

directly with a vendor.

Used only with function 270.

516

Contracted Services (Other Than Between Home and School) - Grant

Agreements. Expenditures incurred for transporting students for school activities

other than between home and school as part of a grant agreement.

Used only in fund 20.

517

Contracted Services (Regular Students) – ESCs and CTSAs. Expenditures meeting

the definition of object 511 with the exception that they are a result of an

agreement with a CTSA or ESC rather than from contracting directly with a vendor.

Expenditures for routes established specifically for transporting special education

pupils are not recorded here but rather under object 518.

Used only with function 270.

518

Contracted Services (Special Education Students) – ESCs and CTSAs. Expenditures

to ESCs or CTSAs for routes separately established to transport special education

pupils.

Used only with function 270.

Other

The remaining objects in the 500 series are categories other than Transportation.

520 a

Insurance. For school entities other than APSSDs, expenditures for most types of

insurance, including property, liability and fidelity as well as student accident

insurance. Exceptions include the following:

• Employee benefit types of insurance - see the object code 200 series.

• Board related insurance for liability, fidelity and student accident is

recorded under function 230, object 590.

• Transportation related insurance is reported under function 270, object

593.

Detail breakout required with function 262.

For APSSDs, expenditures for all types of insurance coverage (other than fringe

benefits), including property, liability and fidelity. Note that insurance related to

the transportation of students other than between home and school is recorded

and reported under function 270, object code 593.

Date Issued 06/2022

Object codes

Object Code

Object Description

530 a

Communications/Telephone. This category includes telephone and voice

communication services; data communication services to establish or maintain

computer-based communications, networking, and internet services; video

communications services to establish or maintain one-way or two-way video

communications via satellite, cable, or other devices; postal communications

services to establish or maintain postage machine rentals, postage, express

delivery services, or couriers.

Usually used with function 230.

560

Tuition. Expenditures to reimburse other educational agencies for instructional

services to students residing within the school district.

561 *

Tuition to Other LEAs within the State - Regular. Tuition expenditures for

education services for pupils residing in the school district sent to an educational

facility outside of their district but within New Jersey. Tuition adjustments based

upon the Department of Education certification of rates are recognized in the year

of receipt as an adjustment to the appropriate tuition expenditure account. The

receiving district would record the adjustment in the appropriate tuition revenue

account.

Used only with program 000 and function 100 in character class 11, and program

218 and function 100 in fund 20.

562 *

Tuition to Other LEAs within the State – Special Education. Tuition expenditures

for special education services for pupils residing in the school district sent to an

educational facility outside of their district but within New Jersey.

Used only with program 000 and function 100.

563

Tuition to County Vocational School Districts – Regular.

Used only with program 000 and function 100.

564

Tuition to County Vocational School Districts – Special.

Used only with program 000 and function 100.

565

Tuition to County Special Services Districts and Regional Day Schools. Tuition paid

to agencies within New Jersey, such as regional educational service centers, for

educational services to students.

Used only with program 000 and function 100.

566 *

Tuition to Private Schools for the Disabled within the State. Tuition paid to

private schools for the disabled located within the state of New Jersey.

Used only with program 000 and function 100.

Date Issued 06/2022

Object codes

Object Code

Object Description

567 *

Tuition to Private Schools for the Disabled and Other LEAs – Special Education-

Outside the State. Tuition paid to private schools for the disabled located outside

the state of New Jersey.

Used only with program 000 and function 100.

568

Tuition – State Facilities. Includes tuition amounts to juvenile detention centers.

Used only with program 000 and function 100.

569 *

Tuition – Other. Tuition paid to other governmental organizations as

reimbursement for providing specialized instructions services to students residing

within the boundaries of the paying school district not specifically mentioned

elsewhere in the 560 series of account codes. Includes Marie Katzenbach School

for the Deaf, and Department of Human Services operated day training facilities.

Payments to the Commission for the Blind are not recorded as tuition

expenditures, but rather as purchased professional-educational services costs

under related services or extraordinary services.

Used only with program 000 and function 100.

56X *

Contribution (Transfer) of Funds to Charter Schools. The payment (transfer) of

district general fund revenues to charter schools for resident students attendance

at the charter school. This account uses the alpha “X” which is not intended to

represent all applicable numbers.

Used only with general fund 10 and function code 100 or special revenue fund 20

and function code 100.

570

Tuition to Non-Resident Renaissance School. Tuition paid to Renaissance school.

Used only with program 000 and function 100.

571

Contribution (Transfer) of Funds to Renaissance Schools. The payment (transfer)

of district general fund revenues to renaissance schools for resident students’

attendance at the renaissance school.

Used only with general fund 10 and function code 100 or special revenue fund 20

and function code 100.

580 a

Travel. For all school entities other than APSSDs, expenditures for transportation,

meals, hotel, registration fees and other expenses associated with staff travel for

the district. Payments per diem in lieu of reimbursements for subsistence (room

and board) also are charged here. Includes reimbursement to teachers for school-

to-school travel.

Used with all functions except 500.

Date Issued 06/2022

Object codes

Object Code

Object Description

For APSSDs, expenditures for transportation, meals, hotel, registration fees and

other expenses associated with school staff while in travel mode relative to their

job duties with the school. This includes travel to training and seminars,

conventions and conferences, and APSSD-sponsored events. Payments of “per

diem in lieu of reimbursements” for actual subsistence (room and board) also are

charged here. Note: The cost of mileage reimbursement or tolls for travel carried

out in the performance of regularly assigned job functions such as, but not limited

to, travel between commonly owned APSSDs, are not charged to this account.

Rather, those reimbursements are "Travel for Regular Business" charged to

account 11-XXX-XXX-581.

581 a

Travel for Regular Business. Applicable only to APSSDs. Expenditures for the cost

of mileage reimbursements or tolls made to APSSD staff for travel carried out in

the performance of regularly assigned job functions such as, but not limited to,

travel between commonly owned APSSDs, are charged here.

585

Board of Education (BOE) Other Purchased Services. Expenditures for district

related Board travel including transportation, meals, hotel, registration fees and

other expenses for out of district workshops and conferences.

Used only with function 230.

590 a

Miscellaneous Purchased Services. For all school entities other than APSSDs,

purchased services other than those described above. Interdistrict payments other

than tuition and transportation are reported here.

For APSSDs, purchased services other than professional services described above

at object code 339 are posted to object code 590. Object code 590 may include

legal ads and equipment rental.

591

Residential Costs. Residential costs of living in institutions. These costs, which

pertain to students with disabilities, are exclusive of tuition costs.

Used only with function 219.

592 a

Miscellaneous Purchased Services (400-500 Series Other Than Residential Costs).

For all school entities other than APSSDs, purchased services other than those

specifically mentioned elsewhere in the 590 series. Includes expenditures for

advertising for such purposes as personnel recruitment, legal ads or

announcements in professional publications, newspapers or broadcasts over radio

and television. Job printing, usually according to specifications of the school

district for publications are included here.

For APSSDs, amounts paid for central services (function code 251) purchased by

the APSSD and rendered by organizations or personnel not on the payroll of the

private school for the disabled (other than professional and technical services).

While a product may or may not result from the transaction, the primary reason

Date Issued 06/2022

Object codes

Object Code

Object Description

for the purchase is the service provided. Costs may also include any rental or lease

purchase of equipment for central services.

593 a

Miscellaneous Purchased Services - Transportation. Purchased services in the

400-500 series other than cleaning, repair, and maintenance services and

contracted transportation services. Transportation related insurance would be

reported here.

Used only with function 270.

594

Sale/Leaseback Payments. Payments made pursuant to an agreement to sell and

leaseback textbooks.

Used only with program code 000 and function code 251.

600 *a

Supplies and Materials. For all school entities other than APSSDs, amounts paid

for material items of an expendable nature that are consumed, worn out, or

deteriorated by use; or items that lose their identity through fabrication or

incorporation into different or more complex units or substances. Supplies are

distinguished from equipment by several factors. See Appendix B, Supplies and

Equipment. Object code 600 is used where the detail provided by codes 610 to 640

is not otherwise required. Refer to Appendix A for object codes with specific

function codes.

Included are general supplies (including freight), energy, food, books and

periodicals except when for specific instructional programs. Filmstrips, periodicals,

and other reference items for use by staff but not for classroom instruction are

included. Such items for general reference are recorded under Educational Media

Services/School Library (function code 222). Forms, office supplies, paper supplies

are included in this code.

For APSSDs, amounts paid for items of an expendable nature that are consumed,

worn out, or deteriorated by use, may be posted to object code 600. For example,

in providing transportation services (function code 270), such as gas and oil are

posted to account 11-000-270-600.

610 a

General Supplies. For all school entities other than APSSDs, expenditures for

supplies for the operation of an LEA including freight, other than those listed in

objects 620 to 622 and 624 (Energy) and 640 (Textbooks). Include teaching

supplies such as workbooks, tests, chalk, paper, pencils, paints, and other

classroom supplies. Filmstrips, periodicals, and other reference items for specific

classroom instruction (e.g., regular, vocational) are included here. Include

expenditures for reference books for specific classroom instruction and teacher

editions of textbooks. Do not include the purchase of books for the initial library

stock (object code 732) or textbooks furnished free to pupils (object code 640).

Supplies for required maintenance and for other operation and plant maintenance

Date Issued 06/2022

Object codes

Object Code

Object Description

are included here. Supplies necessary to maintain the fleet of school buses are

recorded in object 615.

611 a

Supplies and Materials - All Other. Applicable only to APSSDs. For APSSDs,

amounts paid for raw materials used in food preparation or ready-to-serve food

are posted to Supplies and Materials – All Other in account 11-000-310-611.

Used only with function codes 280 and 310.

612 a

Supplies and Materials – Instructional. Applicable only to APSSDs. For APSSDs,

amounts paid for items for instructional purposes such as swallowing techniques

are posted to Supplies and Materials – Instructional in account 11-000-310-612.

For APSSDs, include expenditures for all supplies, other than those listed in object

640, for the operation of a school including freight and cartage. Includes

expenditures for reference books other than the initial purchase of library books.

For example, general supplies includes those teaching supplies other than

textbooks such as workbooks, tests, chalk, paper, pencils, paints, periodicals, and

other reference materials, etc. posted to 11-222-100-610 (Cognitive – Severe).

Used only with function code 310.

615

Transportation Supplies. Expenditures for supplies necessary to maintain the fleet

of school buses such as tires, oil, oil filters, etc.

Used with function 270.

620

Energy. Expenditures for energy, including gas, oil, coal, gasoline, and services

received from public or private utility companies other than water and sewage.

Used with function 262.

621 a

Natural Gas. Expenditures for natural gas utility service from a private or public

utility company.

Used with function 262.

622 a

Electricity. Expenditures for electric utility service from a private or public utility

company.

Used with function 262.

624 a

Oil. Expenditures for bulk oil normally used for heating.

Used with function 262.

626 a

Gasoline. For all school entities other than APSSDs, expenditures for

gasoline/diesel fuel costs for maintenance and grounds vehicles.

For school districts, function 270 includes only gasoline funded by advertising

revenue pursuant to N.J.S.A. 18A:39-31. The portion of gasoline costs which is not

Date Issued 06/2022

Object codes

Object Code

Object Description

funded by advertising revenue would be recorded in general supplies in function

270.

Used with function 262 and 270.

For APSSDs, expenditures made for the purchase of gasoline/diesel fuel costs for

maintenance and grounds vehicles, but not for school buses are recorded in

account 11-000-262-626. Gasoline for school buses is recorded in function code

270, object code 610, line 52420 (account 11-000-270-610).

630

Board of Education In-House Training/Meeting Supplies. Costs for materials,

supplies, and any outside consultant fees and their related expenses for in-house

training for members of the Board of Education. Includes food, meeting materials

and supplies.

Used only with function 230.

640 a

Textbooks. Includes expenditures for textbooks, or other content-based materials

in electronic format, furnished free to pupils. Also includes binding and other

textbook repairs; and freight of textbooks. Expenditures for books not meeting this

definition are included in general supplies, object 610. Teacher editions of

textbooks are considered instructional supplies.

Not applicable to preschool program codes 215 or 216.

700

Property. Expenditures for acquiring fixed assets, including land or existing

buildings, improvements of grounds, initial equipment, and replacement of

equipment.

710 *a

Land and Improvements. For all school entities other than APSSDs, expenditures

for the purchase of land and the improvements thereon. Purchase of air rights,

mineral rights, and the like are included here. Also included are special

assessments against the LEA for capital improvements such as streets, curbs, and

drains. Not included here, but generally charged to object 450 are expenditures for

improving sites and adjacent ways after acquisition by the LEA. Used with

governmental funds only.

Used only with function 4XX.

For APSSDs, line 76120 (account 12-000-400-710) is used to record the cost of non-

capitalized expenditures (under $2,000) related to purchase of land and the

improvements thereon. Included are special assessments against the school for

capital improvements such as streets, curbs, and drains. Not included here, but

generally charged to object 450 are expenditures for improving sites and adjacent

ways after acquisition by the school.

720 *

Buildings. Expenditures for acquiring existing buildings. Included are expenditures

for installment or lease payments (except interest) which have a terminal date and

Date Issued 06/2022

Object codes

Object Code

Object Description

result in the acquisition of buildings, except payments to public school housing

authorities or similar agencies. Expenditures for the contracted construction of

buildings, for major permanent structural alterations, and for the initial or

additional installation of heating and ventilating systems, fire protection systems,

and other service systems in existing buildings are recorded under object 450.

Buildings built and alterations performed by the LEAs own staff are charged to

objects 100, 200, 610, and 730 where appropriate.

Building use charges for special projects are recorded here. These are charges for

facilities owned by the district, allocated or otherwise, and which are allowable

under grant guidelines.

Used only with function 4XX. Used with governmental funds only.

721

Lease Purchase Agreements - Principal. Amounts paid for the principal under

lease purchase agreements for land and buildings.

722

Buildings Other Than Lease Purchase Agreements. Expenditures for acquiring

existing buildings.

723

Principal Payments – Commissioner Approved Lease Agreements. Payments of

principal for lease purchase agreements with terms in excess of five years

approved prior to EFCFA.

730 *a

Equipment. For all school entities other than APSSDs, expenditures for the initial,

additional, and replacement items of equipment such as machinery, furniture and

fixtures, and vehicles. See Appendix B, Supplies and Equipment. Expenditures for

equipment purchased with restricted grant revenues are recorded in the special

revenue fund and are subject to grant regulations that may contain different

criteria for determining equipment items.

For APSSDs, expenditures for the initial, additional, and replacement items of

purchased equipment such as machinery, furniture and fixtures. Only expenditures

for equipment and furniture with a per unit cost of less than $2,000 per item are

included in accounts 11-2XX-100-730. Equipment, furniture, and fixtures with a per

unit cost of $2,000 or more acquired by the APSSD are not expensed, but must be

capitalized and depreciated over their useful lives. Annual depreciation is recorded

on lines 75885 through 75980.

731

Instructional Equipment. Expenditures for the initial, additional, and replacement

items of furniture and equipment. Instructional furniture and equipment is

purchased for use by pupils and instructional staff in instruction programs. See

Appendix B, Supplies and Equipment.

Used with all functions except 500.

732 a

Non-Instructional Equipment. For all school entities other than APSSDs,

expenditures for furniture and equipment, which are purchased for use in a non-

instructional activity. Include the initial purchase of library books for a new library

Date Issued 06/2022

Object codes

Object Code

Object Description

here. Record replacement of library books as supplies. See Appendix B, Supplies

and Equipment.

Used with all functions except 500.

For APSSDs, object code 732 is used to record expenditures for the initial,

additional, and replacement items of purchased equipment such as machinery,

furniture and fixtures related to the transportation of students. Only expenditures

for equipment and furniture with a per unit cost of less than $2,000 per item are

included here. Equipment, furniture, and fixtures with a per unit cost of $2,000 or

more acquired by the APSSD are not expensed, but must be capitalized and

depreciated over their useful lives. Annual depreciation is recorded on lines 75885

through 75980.

733

School Buses – Regular. Amounts paid for the purchase of pupil transportation

vehicles for regular education routes.

Used with all functions except 500.

734

School Buses – Special. Amounts paid for the purchase of pupil transportation

vehicles for special education routes.

Used with all functions except 500.

780 *

Infrastructure. Expenditures for purchased infrastructure assets by the school

district. These items include water/sewer systems, roads, bridges, and other assets

that have significantly longer useful lives than other capital assets. Also included

here are special assessments against the LEA for capital improvements that are for

infrastructure such as streets, curbs, and drains.

790 a

Depreciation and Amortization. For all school entities other than APSSDs, the

portion of the cost of a capital asset, which is charged as an expense during a

particular period. In accounting for depreciation, the cost of a capital asset, less

any salvage value, is apportioned over the estimated service life of such an asset,

and each period is charged with a portion of such cost. Through this process, the

cost of the asset is ultimately charged off as an expense. [Accrual basis of

accounting]

For APSSDs, object code 790 represents annual depreciation of buildings, including

leasehold improvements, recorded and reported on line 89650, account 40-701-

510-790. Also recorded and reported in object code 790 is the annual depreciation

of equipment, furniture, and fixtures with a historical cost equal to or greater than

$2,000 per unit on lines 75915 through 75980.

800 a

Other Objects. Amounts paid for goods and services not classified above.

810

Other Transportation Costs of Special Education Pupils – District Owned Vehicles.

Expenditures for separately established routes for transporting special education

Date Issued 06/2022

Object codes

Object Code

Object Description

pupils on district-owned buses. Category includes all actual or allocated costs, such

as supplies. Such costs should not be included elsewhere in the budget.

Used only with function 270.

820 a

Judgments Against the School District. For all school entities other than APSSDs,

expenditures from current funds for all judgments against the school district that

are not covered by liability insurance, but are of a type that might have been

covered by insurance. Only amounts paid as a result of court decisions are

recorded here. Judgments against the school district resulting from failure to pay

bills are recorded under the appropriate expenditure account. Legal expenses for

defending against judgments are not recorded here; they are recorded under

object 331 if outside attorneys are used. Salaries of in-house attorneys are

recorded in object 108.

Used only with function 230.

For APSSDs, object code 820 includes expenditures for all judgments against the

APSSD that are not covered by liability insurance, but are of a type that might have

been covered by insurance.

821

Affordable Care Act – Employer Shared Responsibility Payment. Expenditures for

penalties under the employer shared responsibility provisions of the Affordable

Care Act. Summaries of the shared responsibility provisions were provided in

memos from New Jersey of Pensions and Benefits dated November 17, 2015 and

March 31, 2015. These memos are posted in the

Certifying Officer Letters section

of the Department of Treasury, Division of Pensions and Benefits website.

Used only with function 230.

822

Affordable Care Act – Information Reporting Penalties. Expenditures for IRS

penalties under the Affordable Care Act for failure to file information returns.

Used only with function 230.

830 *a

Interest. For all school entities except for APSSDs and charter schools,

expenditures for interest on bonds or notes (Used only with function 500).

For APSSDs and charter schools, the cost of interest on mortgages for all buildings

including school buildings, administrative buildings, and storage facilities is posted

to object code 830.

831 a

Interest on Current Loans. Interest payments for short-term notes or loans that

are repayable within one year of receiving the obligation.

832 a

Interest on Lease Purchase Agreements. Amounts paid for interest under lease

purchase agreements for land and buildings. The interest portion of lease

purchases of equipment items is not included here, but is budgeted and recorded

Date Issued 06/2022

Object codes

Object Code

Object Description

as a rental cost under the program and function applicable to where the

equipment will be used.

833

Interest for Commissioner Approved Lease Purchase Agreements. Interest on

such agreements with terms in excess of five years approved prior to EFCFA.

834

Interest on Bonds.

Used with the debt service fund 40.

835

Interest on Early Retirement Incentive (ERI) Bonds. Interest expense on refunding

bonds issued to fund the district’s accrued liability due and owing for early

retirement incentive benefits.

Used with the general fund.

836

Interest on Bond Anticipation Notes (BANs). Interest on short-term notes issued

by a district in anticipation of bond proceeds to be received at a later date.

Used with the general fund.

837

Interest on Energy Savings Improvement Program Bonds. Expenditures for

interest on bond financing to fund equipment under the energy savings

improvement program, pursuant to N.J.S.A. 18A:18A-4.6.

Used with function 262.

838

Interest on Community Disaster Loans. To record interest payments to the

Federal Emergency Management Agency (FEMA) on Community Disaster Loans.

Used with function 510.

860

Indirect Costs. Cost incurred for support services that are not readily identified as

program costs. Examples of such services are custodial services, bookkeeping

services, utilities, and supervision. Indirect costs are determined by an assigned

indirect cost rate.

870

Cost of Sales. The costs related to manufactured products or services rendered

that are accounted for in a proprietary fund. The costs would encompass direct

labor, materials, and overhead. Used only in a proprietary fund.

871

Cost of Sales – Reimbursable Programs. Used to track cost of sales for food

programs reimbursable by the Division of Food and Nutrition.

872

Costs of Sales – Non-reimbursable Programs. Used to track cost of sales for food

programs that are not reimbursable by the Division of Food and Nutrition.

890 a

Miscellaneous Expenditures. For all school entities other than APSSDs, amounts

paid for goods or services not properly classified in one of the above objects.

Date Issued 06/2022

Object codes

Object Code

Object Description

Includes expenditures of assessments for membership in professional or other

organizations or payment to a paying agent for services rendered. Includes

payments for refund of prior year revenues. Includes admission costs for field

trips.

Used with all functions except 500.

For APSSDs, object code 890 is used to record amounts paid for goods and services

not properly classified in one of the above objects. For example, object code 890

includes expenditures made for charges related to membership(s) in professional

or other organizations. Advertising costs are not recorded in object code 890.

Advertising costs are recorded and reported in either object code 891 or in object

code 335 as explained directly below.

891 a

Miscellaneous Expenditures – Advertising Expenditures. Used only for APSSDs.

For APSSDs, N.J.A.C. 6A:23A-18.2 defines advertising costs as “the costs associated

with promoting, marketing, or public relations for the APSSD's programs and/or

services.” As defined, advertising costs are posted to, and recorded in, line item

45261, account 11-000-230-891. Total annual advertising costs incurred for items

defined above allowable for tuition are limited to 0.5 percent of the approved

private school's actual allowable costs not including those advertising costs.

Please note that public relations costs may be outside of the 0.5 percent cap

defined in the previous paragraph. To achieve this distinction through the chart of

accounts, public relations costs that do not meet the definition of “advertising

costs” as set forth in N.J.A.C. 6A:23A-18.2 are posted to object code 335. For

example, public relations costs associated with the APSSD’s public outreach made

in response to a specific, isolated incident directly related to a specific operation of

the APSSD is outside of the general advertising costs of the APSSD and are posted

and recorded on line 47025 in account 11-000-251-335.

892 a

Miscellaneous Expenditures – Entertainment. Exclusive to APSSDs, object code

892, account 11-000-230-892, is used to record and report entertainment

expenses as defined at N.J.A.C. 6A:23A-18.2. As defined at N.J.A.C. 6A:23A-18.2,

"entertainment expenses" means the cost of providing “any type of food/beverage

to APSSD officers, APSSD directors/trustees, consultants, and/or individuals

providing services to the APSSD at any time or to APSSD employees after school

hours.” N.J.A.C. 6A:23A-18.6 (a) 17 limits such expenditures allowable for tuition

to $500 per fiscal year.

893 a

Miscellaneous Expenditures – Real Estate Taxes. Used only for APSSDs. Amounts

paid for real estate taxes for APSSD school and administrative buildings.

894 a

Miscellaneous – Meetings/Other. Used only for APSSDs. Line item 41645, account

11-000-218-894 is used for recording the cost of food and/or beverages, not to

exceed $1,500 per fiscal year in accordance with N.J.A.C. 6A:23A-18.6 (a) 18, for

Date Issued 06/2022

Object codes

Object Code

Object Description

activities such as, but not limited to, staff meetings, parent/teacher meetings,

workshops, and professional development seminars for parents and/or teachers.

895

Board of Education Membership Dues and Fees. Amounts paid for membership in

school board associations, professional or other organizations for BOE members.

Periodicals for BOE members are recorded here.

Used only with function 230.

896

Assessment for Debt Service on SDA Funding. Amounts withheld from state aid

for assessments on School Development Authority funding.

Used only in fund 12, function 400.

897

Shared Service Agreement – Board of County Commissioners. Used only for

vocational and county special services school districts. See Section 6.

898 a

Corporate Taxes Levied on Tuition. Used only for APSSD. Payment of Federal,

State, and local income taxes on income other than tuition are a non-allowable

cost pursuant to N.J.A.C. 6A:23A-18.6(a)36. Pursuant to N.J.A.C. 6A:23A-18.7(c), for

profit-making APSSDs, the allowable Federal, State, and local income tax payment

in N.J.A.C. 6A:23A-18.6(a)36 shall be computed using only the public school

placement tuition income and all allowable and non-allowable APSSD expenses

that are allowable tax deductions on the school's Federal, State, and local income

tax returns.

900

Other Uses of Funds. This object is used to classify transactions that are not

properly recorded as expenditures to the LEA or do not meet the classification

criteria of the preceding objects but require budgetary or accounting control.

These include redemption of principal on long-term debt, payments into sinking

funds, and fund transfers.

910

Redemption of Principal. Amounts paid for the retirement of loan principal and

bonds. Excludes money borrowed and paid back during the same year.

Used only with function 510.

912

Principal Payments – Community Disaster Loan (CDL). To record principal

payments to FEMA on Community Disaster Loans.

Used with function 510.

913

Principal on Mortgage. For charter schools only, to record principal payments on

mortgage.

Date Issued 06/2022

Object codes

Object Code

Object Description

915

Retirement of Early Retirement Incentive Program (ERIP) Liability. Used to record

the down payment of the district’s early retirement incentive liability. Also used

when such debt is refinanced by the district.

917

Principal on Energy Savings Improvement Program Bonds. Expenditures for

principal on bond financing to fund equipment under the energy savings

improvement program, pursuant to N.J.S.A. 18A:18A-4.6.

Used with function 262.

920

Amounts Paid Into Sinking Fund. Amounts paid from current funds into sinking

funds that are to be used at a future date to retire term bonds or required by lease

purchase agreement.

Used only with function 510.

930

Fund Transfers/Contribution to School-based Budgets; Local Contribution

Transfer to Special Revenue; and Transfers to Cover Deficit. Includes all

transactions conveying money from one fund to another without recourse.

Generally, this takes the form of a transfer from the general fund to some other

fund. General fund expenditures to cover deficit (Enterprise Fund) are recorded

here.

931

Capital Reserve Transfer to Capital Projects. Used for the transfer of capital

reserve amounts to the Capital Projects Fund.

Used only with general fund - capital outlay character class 12.

932

Current Capital Outlay Transfer to Capital Projects. Used for the transfer of

current capital outlay to the Capital Projects Fund.

Used only with general fund - capital outlay character class 12.

933

Capital Reserve – Transfer to Debt Service. Capital reserve amounts transferred to

the Debt Service Fund.

Used only with general fund - capital outlay character class 12.

934

Property Sale Proceeds – Transfer to Debt Service. Used to record the transfer of

the proceeds from the general fund to the debt service fund pursuant to N.J.S.A.

18A:7F-41(c)2.

935

Local Contribution – Transfer to Special Revenue – Regular Students. Used to

record a general fund transfer to the special revenue fund for regular Preschool

students. For details on recording preschool transfers, refer to

Preschool

Accounting and Fiscal Guidance.

936

Local Contribution – Transfer to Special Revenue – Inclusion Students. Used to

record a general fund transfer to the special revenue fund for inclusion Preschool

Date Issued 06/2022

Object codes

Object Code

Object Description

students. This is a transfer of the state aid received for the general education

portion of the inclusion students. For details on recording preschool transfers,

refer to

Preschool Accounting and Fiscal Guidance.

937

Transfer from General Fund Surplus to Debt Service Fund to Repay CDL. Used

only for districts that received a Community Disaster Loan (CDL) from FEMA. This

line is used to record a general fund transfer to debt service fund in order to repay

the CDL.

938

Impact Aid Reserve (Capital) Transfer to Capital Projects Fund. Impact Aid

Reserve Capital amounts transferred to the Capital Projects Fund.

940

Payment to Refunded Bond Escrow Agent. Payment of the proceeds of advance

refunding bonds to a bond escrow agent, to be invested in U.S. Treasury Bonds or

other authorized securities and used to redeem the underlying bonds at their

maturity or call date, to pay interest on the bonds being refunded, or to pay

interest on the advance refunding bonds.

Used only with function 530.

950

Scholarships. Payment of scholarships from the scholarship program in the special

revenue fund.

960

Losses from Investments. Losses recognized from the sale of investments or

changes in the fair value of investments. Losses represent the excess of the cost or

any other basis at the date of sale (or valuation) over sales value (or fair value). For

financial reporting purposes, GASB Statement 31 requires that all investment

income, including changes in the fair value of investments, be reported as revenue

in the operating statement.

961

Realized Losses on Investments. Losses recognized from the sale of investments.

962

Unrealized Losses on Investments. Losses recognized from changes in the value of

investments. Losses represent the excess of the cost or any other basis at the date

of valuation over fair value.

970

Losses on the Sale of Capital Assets. The excess of book value of the capital assets

sold over the amount received. This account is used in the Proprietary and

Fiduciary funds only. Revenue account 5300 is used for Governmental funds.

This account has been established for accounting for losses where only credits may

be reported for revenue codes and only debits for expenditures codes. However,

account 1930 may be used to record all gains or losses on these sales (reported as

a contra revenue). [Accrual basis of accounting]

980

Special Items. Used to classify special items in accordance with GASB Statement

34. Included are transactions or events within the control of the school district

administration that are either unusual in nature or infrequent in occurrence.

Date Issued 06/2022

Object codes

Object Code

Object Description

Special items include events that are not within the control of the district. [Accrual

basis of accounting]

990

Extraordinary Items. Used to classify items, in accordance with APB Opinion No.

30, that are transactions or events that are both unusual in nature and infrequent

in occurrence. [Accrual basis of accounting].

Date Issued 06/2022

Balance Sheet codes

Section 4. Balance Sheet Accounts

Assets and Other Debits

Balance Sheet

Code

Balance Sheet Description – Assets and Other Debits

Current Assets: Accounts 101 through 199 are current assets.

101

Cash in Bank. All funds on deposit with a bank or financial institution.

102

Cash on Hand. Currency, coins, checks, postal and express money orders, and

bankers’ drafts on hand.

103

Petty Cash. A sum of money set aside for the purpose of paying small obligations

for which the issuance of a formal voucher and check would be too expensive and

time-consuming.

104

Change Cash. A sum of money set aside for the purpose of providing change.

105

Cash with Fiscal Agents. Deposits with fiscal agents, such as commercial banks, for

the payment of matured bonds and interest. This account would also be used for

monies held in escrow under lease purchase agreements.

106

Cash Equivalents. Short-term, highly liquid investments that are both readily

convertible to known amounts of cash and so near maturity that they present

insignificant risk of changes in value because of changes in interest rates. Generally,

only investments with original maturities of three months or less meet this

definition. Examples of items commonly considered to be cash equivalents are

Treasury bills, commercial paper, certificates of deposit, money market funds, and

cash management pools.

108

Investment – Impact Aid Reserve (General). The restricted asset account

comprised of investments held for use exclusively for Impact Aid received under

sections 8002 or 8003 of the Elementary and Secondary Education Act of 1965.

Used only with fund 10.

109

Investment – Impact Aid Reserve (Capital). The restricted asset account comprised

of investments held for use exclusively for Impact Aid received under sections 8007

or 8008 of the Elementary and Secondary Education Act of 1965.

Used only with fund 10.

111

Investments. Securities and real estate held for the production of income in the

form of interest, dividends, rentals or lease payments. The account does not include

capital assets used in district operations. Separate accounts for each category of

investments may be maintained.

Date Issued 06/2022

Balance Sheet codes

Balance Sheet

Code

Balance Sheet Description – Assets and Other Debits

112

Unamortized Premiums on Investments. The excess of the amount paid for

securities over the face value which has not yet been amortized. Use of this account

is restricted to short-term investments.

113

Unamortized Discounts on Investments (Credit). The excess of the face value of

securities over the amount paid for them which has not yet been written off. Use of

this account is normally restricted to short-term investments.

114

Interest Receivable on Investments. The amount of interest receivable on

investments, exclusive of interest purchased. Interest purchased should be shown

in a separate account.

115

Accrued Interest on Investments Purchased. Interest accrued on investments

between the last interest payment date and date of purchase. The account is

carried as an asset until the first interest payment date after date of purchase.

116

Investments - Capital Reserve Account. The restricted asset account comprised of

investments held for future capital projects and the earnings attributable to those

investments.

Used only with fund 10.

117

Investments - Maintenance Reserve Account. The restricted asset account

comprised of investments held for use exclusively for required maintenance of

school facilities.

Used only with fund 10.

118

Investments – Current Expense Emergency Reserve. The restricted asset account

comprised of investments held for use exclusively to finance unanticipated general

fund current expense costs required for a thorough and efficient education.

Used only with fund 10.

119

Investments – Debt Service Reserve. The restricted asset account comprised of

investments held for use exclusively to retire outstanding debt service obligations

of the district.

Used only with fund 40.

121

Tax Levy Receivable. The uncollected portion of taxes levied which has become due

including any interest or penalties which may be accrued. Separate accounts may

be maintained on the basis of tax roll year and/or current and delinquent taxes.

Date Issued 06/2022

Balance Sheet codes

Balance Sheet

Code

Balance Sheet Description – Assets and Other Debits

131

Interfund Loans Receivable. An asset account used to record a loan by one fund to

another fund in the same governmental unit. It is recommended that separate

accounts be maintained for each interfund loan receivable.

132

Interfund Accounts Receivable. An asset account used to indicate amounts owed to

a particular fund by another fund in the same district for goods sold or services

rendered. It is recommended that separate accounts be maintained for each

interfund receivable.

140

Intergovernmental Accounts Receivable. Amounts due to the reporting

governmental unit from another governmental unit. These amounts may represent

grants-in-aid, shared taxes, taxes collected for the reporting unit by another unit,

loans, tuition, and charges for services rendered by the reporting unit for another

government.

141

Intergovernmental Accounts Receivable - State.

142

Intergovernmental Accounts Receivable - Federal.

143

Intergovernmental Accounts Receivable – Other.

151

Loans Receivable. Amounts which have been loaned to persons or organizations,

including notes taken as security for such loans, where permitted by statutory

authority.

152

Allowance for Uncollectible Loans (Credit). The portion of loans receivable

estimated not to be collectible. The account is shown on the balance sheet as a

deduction from Account 151, Loans Receivable.

153

Other Accounts Receivable. Amount owing on open account from private person,

firms, or corporations for goods and services furnished by the district (including

tuition, but not including amounts due from other funds or from other

governmental units).

154

Allowance for Uncollectible Accounts Receivable (Credit). The portion of accounts

receivable that is estimated will not be collected. The account is shown on the

balance sheet as a deduction from the Other Accounts Receivable account.

161

Bond Proceeds Receivable. An account used to designate the amount receivable

upon sale of bonds.

171

Inventories for Consumption. The cost of supplies and equipment on hand not yet

distributed to requisitioning units.

172

Inventories for Resale. The value of goods held by a district for resale rather than

for use in its own operations.

Date Issued 06/2022

Balance Sheet codes

Balance Sheet

Code

Balance Sheet Description – Assets and Other Debits

173

Work in Process. The costs of materials, labor and overhead assigned to items that

have not been completed in the manufacturing process. Used only in the

proprietary funds. [Accrual basis of accounting]

181

Prepaid Expenses. Expenses paid for benefits not yet received related to regularly

recurring costs of operation. Prepaid expenses differ from deferred charges in that

they are spread over a shorter period of time than deferred charges and are

regularly recurring costs of operation. Examples of prepaid expenses are prepaid

rent, prepaid interest, and unexpired insurance premiums.

191

Deposits. Funds deposited as prerequisite to receiving services and/or goods.

192

Deferred Expenditures. Certain disbursements that are made in one period, but

are more accurately reflected as an expenditure/expense in the next fiscal period.

193

Capitalized Bond and Other Debt Issuance Costs. Represents certain bond and

other debt issuance costs, including lease-purchase debt issuance costs that are

capitalized for the purpose of accounting for the cost/valuation basis of capital

assets. [Accrual basis of accounting]

194

Premium and Discount on Issuance of Bonds. Represents amounts to be

amortized as debt premium/discount in connection with the issuance of bonds.

[Accrual basis of accounting]

199

Other Current Assets. Current assets not provided for elsewhere.

Capital Assets Accounts 200 through 271 are capital assets.

200

Capital Assets. Those assets which the district intends to hold or continue to have

in use over a long period of time. Capital assets include land, improvements to land,

easements, buildings and building improvements, vehicles, machinery, equipment,

works of art and historical treasures, infrastructure, and all other tangible or

intangible assets that are used in operations and that have useful lives that extend

beyond a single reporting period. [Accrual basis of accounting]

211

Land and Land Improvements. Capital asset account that reflects the acquisition

value of land owned by the district. If land is purchased, this account includes the

purchase price and costs such as legal fees, filling and excavation costs, and other

associated improvement costs incurred to put the land in condition for its intended

use. If land is acquired by gift, the account reflects its fair value at the time of

acquisition. Further, permanent improvements to land, such as grading and fill,

should be accounted for in this account. [Accrual basis of accounting]

Land and land improvements are considered nonexhaustible assets owing to their

significantly long expected useful life. Nonexhaustible assets are not to be

depreciated. Therefore, not all assets classified by asset code 211 will result in a

depreciation expense. [Accrual basis of accounting]

Date Issued 06/2022

Balance Sheet codes

Balance Sheet

Code

Balance Sheet Description – Assets and Other Debits

221

Site Improvements. The capital asset account that reflects the acquisition value of

nonpermanent improvements to building sites, other than buildings, which add

value to land. Examples of such improvements are fences, retaining walls,

sidewalks, pavements, gutters, tunnels, and bridges. If the improvements are

purchased or constructed, this account contains the purchase or contract price. If

improvements are obtained by gift, it reflects the fair value at time of acquisition.

Site improvements are improvements that have a limited useful life. Because these

improvements decrease in their value/usefulness over time, it is appropriate to

depreciate these assets. Therefore, all capitalized site improvements should be

depreciated over their expected useful life. [Accrual basis of accounting]

222

Accumulated Depreciation on Site Improvements. Accumulated amounts for

depreciation of site improvements. [Accrual basis of accounting]

231

Buildings and Building Improvements. A capital asset account which reflects the

acquisition value of permanent structures used to house persons and property

owned by the district. If buildings are purchased or constructed, this account

includes the purchase or contract price of all permanent buildings and the fixtures

attached to and forming a permanent part of such buildings. This account includes

all building improvements, including upgrades made to building wiring for

technology. If buildings are acquired by gift, the account reflects their fair value at

the time of acquisition. [Accrual basis of accounting]

232

Accumulated Depreciation on Buildings and Building Improvements. Accumulated

amounts for depreciation of buildings and building improvements. [Accrual basis of

accounting]

241

Machinery and Equipment. Tangible property of a more or less permanent nature,

other than land, buildings, or improvements thereto, which is useful in carrying on

operations. Examples are machinery, tools, trucks, cars, buses, computers,

purchased software, furniture, and furnishings. [Accrual basis of accounting]

242

Accumulated Depreciation on Machinery and Equipment. Accumulated amounts

for depreciation of machinery and equipment. [Accrual basis of accounting]

251

Works of Art and Historical Treasures. Individual items or collections of items that

are of artistic or cultural importance. [Accrual basis of accounting]

252

Accumulated Depreciation of Works of Art and Historical Collections. Accumulated

amounts for the depreciation (as applicable) of works of art and historical treasures.

[Accrual basis of accounting]

Date Issued 06/2022

Balance Sheet codes

Balance Sheet

Code

Balance Sheet Description – Assets and Other Debits

261

Infrastructure. A capital asset, network, or subsystem that has a useful life that is

significantly longer than those of other capital assets. These assets may include

water/sewer systems, roads, bridges, tunnels, and other similar assets. [Accrual

basis of accounting]

262

Accumulated Depreciation on Infrastructure. Accumulated amounts for the

depreciation of infrastructure assets. [Accrual basis of accounting]

271

Construction in Progress. The cost of construction work undertaken but not yet

completed. [Accrual basis of accounting]

Budgetary Accounts (Revenue)

Budgetary accounts are integrated into the accounting system in order to compare the actual revenues

and expenditures to the budgeted amounts at any point in time. The importance of this procedure is to

prevent overspending.

Revenue accounts consist of control accounts as well as individual accounts. The control accounts are

used to record the aggregate amount in the general ledger while the detail of the control account is

recorded in a subsidiary ledger by individual accounts. The revenue subsidiary ledger is used to record

the details of the control accounts and should include estimated and actual revenues.

Budgeted fund balance and withdrawals of reserved fund balance are included here, although not true

revenue. Although not a true revenue source, these accounts appear in the revenue section of the

annual budget in order to balance the expenditure side.

Budgetary Accounts (Revenue):

Balance Sheet

Account

Balance Sheet Description – Budgetary Accounts (Revenue)

301

Estimated Revenues (Control Account / Normal Debit Balance). The amount of

revenues estimated to be received or to become receivable during the fiscal period.

This account is debited to record the adoption of the annual budget. At the end of

the fiscal period this account is closed out and does not appear in the balance

sheet. It would only appear in interim financial statements.

302

Revenues (Control Account / Normal Credit Balance). The total of all revenues

realized during a period. This includes receivables for revenues whose actual

collections will not differ from the amounts in the certified budget (tax levy and

state aid) as well as actual receipts of other types of revenue. At the end of the

fiscal period this account is closed out and does not appear in the balance sheet. It

would only appear in interim financial statements.

Date Issued 06/2022

Balance Sheet codes

Balance Sheet

Account

Balance Sheet Description – Budgetary Accounts (Revenue)

303

Budgeted Fund Balance. This account reflects the amount of fund balance the LEA

will utilize in supporting the anticipated appropriations for the school budget. This

account is also used to record the deposit into capital reserve at budget time

through the appropriation of anticipated excess surplus. The account is debited to

record the adoption of the annual budget. It would only appear in interim financial

statements. At the end of the fiscal period, this account is closed out and does not

appear in the balance sheet.

307

Budgeted Withdrawal from Capital Reserve. The budgetary account used to record

the formal appropriation of eligible costs for a school facilities project in the current

year. This account would only appear in interim financial statements. At the end of

the fiscal period, this account is closed out and does not appear in the balance

sheet.

Used only with fund 10.

308

Budgeted Withdrawal from Sale/Leaseback Reserve. The budgetary account used

to record the formal appropriation from the sale/leaseback reserve. At the end of

the fiscal period, this account is closed out and does not appear in the balance

sheet.

309

Budgeted Withdrawal from Capital Reserve – Excess Costs and Other Capital

Projects. A budgetary account used to record the formal appropriation of excess

costs accumulated in the capital reserve account for current year appropriations. At

the end of the fiscal period, this account is closed out and does not appear in the

balance sheet.

310

Budgeted Withdrawal from Maintenance Reserve. A budgetary account used to

record the formal appropriation of funds accumulated in the maintenance reserve

account for current year appropriations. At the end of the fiscal period, this account

is closed out and does not appear in the balance sheet.

311

Budgeted Withdrawal from Tuition Reserve. A withdrawal is made from the

Tuition Reserve upon certification of rates in the second year following a contract

year. Full appropriation of the applicable year’s reserve must be liquidated and any

remaining balance related to that year must be reserved and budgeted for tax

relief.

312

Budgeted Withdrawal from Current Expense Emergency Reserve. A withdrawal is

made from the Current Expense Emergency Reserve to fund unanticipated general

fund current expense costs required for a thorough and efficient education.

Used only with fund 10.

313

Budgeted Withdrawal from Debt Service Reserve. A withdrawal is made from the

Debt Service Reserve to retire outstanding debt service obligations of the district.

Used only with fund 40.

Date Issued 06/2022

Balance Sheet codes

Balance Sheet

Account

Balance Sheet Description – Budgetary Accounts (Revenue)

315

Withdrawal from Bus Advertising Reserve for Fuel Costs. A withdrawal made from

the Bus Advertising Reserve for Fuel Costs. Pursuant to N.J.S.A. 18A:39-31, at least

50 percent of advertising revenue on school buses must be used to fund fuel costs.

If this percentage is not met, the unspent amount is reserved and used in a

subsequent year.

Used only with fund 10.

317

Withdrawal from Capital Reserve – Transfer to Debt Service. A withdrawal from

capital reserve to fund a transfer to the debt service fund for payment of principal

and interest.

318

Withdrawal from Federal Impact Aid Reserve (General). A withdrawal is made

from the reserve for Impact Aid received under sections 8002 or 8003 of the

Elementary and Secondary Education Act of 1965 to fund general fund

expenditures, in conformity with federal law.

319

Withdrawal from Federal Impact Aid Reserve (Capital). A withdrawal is made from

the reserve for Impact Aid received under sections 8007 or 8008 of the Elementary

and Secondary Education Act of 1965 to fund capital expenditures, in conformity

with federal law.

Liabilities

Balance Sheet

Account

Balance Sheet Description – Liabilities

Current

Liabilities

Accounts 401 through 499 are current liabilities.

401

Interfund Loans Payable. A liability account used to record a debt owed by

one fund to another fund in the same governmental unit. It is recommended

that separate accounts be maintained for each interfund loan.

402

Interfund Accounts Payable. A liability account used to indicate amounts

owed by a particular fund and services rendered. It is recommended that

separate accounts be maintained for each interfund account payable.

410

Intergovernmental Accounts Payable. Amounts owed by the reporting

district to another governmental unit.

411

Intergovernmental Accounts Payable – State.

412

Intergovernmental Accounts Payable – Federal.

Date Issued 06/2022

Balance Sheet codes

100

Balance Sheet

Account

Balance Sheet Description – Liabilities

413

Intergovernmental Accounts Payable – Other.

421

Accounts Payable. Liabilities on open account owing to private persons, firms

or corporations for goods and services received (but not including amounts

due to other funds of the district or to other governmental units). Includes

amounts due to designated payees in the form of a written order drawn by

the district directing the treasurer to pay a specific amount.

422

Judgments Payable. Amounts due to be paid by the school entity as the

result of court decisions, including condemnation awards in payment for

private property taken for public use.

430

Compensated Absences Payable. Amounts owed to employees for unpaid

vacation and sick leave liabilities that will be paid within one year.

431

Contracts Payable. Amounts due on contracts for goods or services received

by the district.

432

Construction Contracts Payable – Retainage. Liabilities on account of

construction contracts for that portion of the work which has been

completed but on which part of the liability has not been paid pending final

inspection, or the lapse of a specified time period or both. The unpaid

amount is usually a stated percentage of the contract price.

433

Construction Contracts Payable. Amounts due on contracts for construction

of buildings, structures, and other improvements.

441

Matured Bonds Payable. Bonds which have reached or passed their maturity

date but which remain unpaid.

442

Bonds Payable – Current. Bonds that have not reached or passed their

maturity date but are due within one year or less. [Accrual basis of

accounting]

443

Unamortized Premiums on Bonds Sold. An account that represents that

portion of the excess of bond proceeds over par value and that remains to be

amortized over the remaining life of such bonds. [Accrual basis of accounting]

451

Loans Payable. Short-term obligations representing amounts borrowed for

short periods of time usually evidenced by notes payable or warrants

payable.

452

Lease Obligations – Current. Capital lease obligations that are due within one

year. [Accrual basis of accounting]

455

Interest Payable. Interest due within one year. [Accrual basis of accounting]

Date Issued 06/2022

Balance Sheet codes

101

Balance Sheet

Account

Balance Sheet Description – Liabilities

461

Accrued Salaries and Benefits. Salary and fringe benefit costs incurred during

the current accounting period which are not payable until a subsequent

accounting period.

471

Payroll Deductions and Withholdings. Amounts deducted from employees’

salaries for withholding taxes and other purposes. District-paid benefit

amounts payable are also included here. A separate liability account may be

used for each type of benefit.

481

Deferred Revenues. A liability account which represents revenues collected

before they become due.

491

Deposits Payable. Liabilities for deposits received as a prerequisite to

providing or receiving services and/or goods.

492

Due to Fiscal Agent. Amounts due to fiscal agents, such as commercial banks,

for serving the district’s matured indebtedness.

499

Other Current Liabilities. Other current liabilities not provided for elsewhere.

Long-Term

Liabilities

Obligations with a maturity of more than one year. Use with accrual basis of

accounting. (Accounts 511 through 590 are long-term liabilities.)

511

Bonds Payable. Bonds that have not reached or passed their maturity date

and which are not due within one year. [Accrual basis of accounting]

512

Accreted Interest. An account that represents interest that is accrued on

deep discount bonds. This account should be used by school districts that

issue capital appreciation bonds. Such bonds are usually issued at a deep

discount from the face value, and no interest payment is made until maturity.

Under full accrual accounting, the district is required to accrete the interest

on the bonds over the life of the bonds. Accretion is the process of

systematically increasing the carrying amount of the bond to its estimated

value at the maturity date of the bond. To calculate accreted interest, the

district should impute the effective interest rate, using the present value, the

face value (or the future value), and the period of the bond, and multiply the

effective interest rate by the book value of the debt at the end of the period.

Accreted interest is usually recorded as an addition to the outstanding debt

liability. [Accrual basis of accounting]

513

Unamortized Gains/Losses on Debt Refunding. An account that represents

the difference between the reacquisition price and the net carrying amount

of old debt when a current or advance refunding of debt occurs. This account

should be used only when defeasance of debt occurs for proprietary funds.

The unamortized loss amount should be deferred and amortized as a

component of interest expense in a systematic and rational manner over the

remaining life of the old debt or the life of the new debt, whichever is

Date Issued 06/2022

Balance Sheet codes

102

Balance Sheet

Account

Balance Sheet Description – Liabilities

shorter. On the balance sheet, this deferred amount should be reported as a

deduction from or an addition to the new debt liability. [Accrual basis of

accounting]

521

Loans Payable. An unconditional written promise signed by the maker to pay

a certain sum of money one year or more after the date of issuance. [Accrual

basis of accounting]

531

Capital Lease Obligations. Amounts remaining to be paid on capital lease

agreements. [Accrual basis of accounting]

540

Long-Term Compensated Absences Payable. Long-term portion of amounts

owed to employees for unpaid vacation and sick leave liabilities. [Accrual

basis of accounting]

541

Unfunded Pension Liabilities. The amount of the actuarial deficiency on a

pension plan to be contributed by the district on behalf of present

employees. [Accrual basis of accounting]

561

Arbitrage Rebate Liability. Liabilities arising from arbitrage rebates to the IRS

from bond financing. [Accrual basis of accounting]

580

Unemployment Trust Fund Liability. As the Unemployment Fund does not

meet the definition of a fiduciary activity prescribed in GASB Statement No.

84 paragraph 11, the Unemployment Fund is to be reported in the general

fund. However, these funds are restricted pursuant to N.J.S.A. 43:21-7.3(g),

which requires that employer and employee contributions be held in a trust

fund maintained by the governmental entity or instrumentality for

unemployment benefit cost purposes and any surplus remaining in this trust

fund must be retained in reserve for payment of benefit costs in subsequent

years. Accordingly, as use of these funds are restricted by statute, any

unemployment net position should be classified as restricted fund balance in

the general fund. Any employee contributions are recorded in liability

account 580, and any district contributions are to be applied to the restricted

fund balance, recorded in account number 10-769. Funds used for the

payment for claims will reduce the outstanding liability. Claims which exceed

the outstanding liability will be satisfied through use of the restricted fund

balance.

590

Other Long-Term Liabilities. Other long-term liabilities not provided for

elsewhere. [Accrual basis of accounting]

Date Issued 06/2022

Balance Sheet codes

103

Budgetary Accounts (Expenditures)

These accounts reflect budgeted and actual amounts related to expenditures and encumbrances.

Budgetary accounts are integrated into the accounting system in order to compare the actual revenues

and expenditures to the budgeted amounts at any point in time. The importance of this procedure is to

prevent overspending.

Expenditure accounts consist of control accounts as well as individual accounts. The control account is

used to record the aggregate amount in the general ledger while the detail of the control account is

recorded in a subsidiary ledger by individual accounts. The expenditure subsidiary ledger is used to

record the details of the control accounts and should include appropriations, encumbrances and

expenditures.

Budgetary Accounts (Expenditures):

Balance Sheet

Code

Balance Sheet Description – Budgetary Accounts (Expenditures)

601

Appropriations (Control Account/Normal Credit Balance). The total amount

authorized by the school board or legislative body to make expenditures for specific

purposes. This account is credited to record the adoption of the annual budget. At

the end of the fiscal period, this account is closed out and does not appear in the

balance sheet. It would only appear in interim financial statements.

602

Expenditures/Expenses (Control Account/Normal Debit Balance). The total of

expenditures in governmental funds or operating expenses in proprietary funds

charged against appropriation during such period. The expenditure account is shown

in each governmental fund balance sheet as a deduction from the Appropriations

account to arrive at the unexpended balance of total appropriations. At the end of

the fiscal period, this account is closed out and does not appear in the balance sheet.

It would only appear in interim financial statements.

603

Encumbrances (Control Account/Normal Debit or Credit Balance). This account

designates obligations in the form of purchase orders, contracts, or salary

commitments which are chargeable to an appropriation and for which part of the

appropriation is reserved. In an interim balance sheet, encumbrances are deducted

along with the expenditures from the Appropriations account to arrive at the

unencumbered balance.

604

Increase in Capital Reserve /Interest Deposit to Capital Reserve. The budgetary

account used to record increases in the capital reserve account for approved

anticipated deposits, under N.J.A.C. 6A:23A-14.1 and -14.3.

605

Increase in Sale/Leaseback Reserve. The same reporting mechanism that is used for

reporting capital reserve accounts should also be used for the sale/leaseback reserve

account. Used to record a budgeted increase in the account balance in accordance

with N.J.S.A. 18A:20-4.2 (h).

606

Increase in Maintenance Reserve. The budgetary account used to record a budgeted

increase in the maintenance reserve for anticipated deposits that will be used to

Date Issued 06/2022

Balance Sheet codes

104

Balance Sheet

Code

Balance Sheet Description – Budgetary Accounts (Expenditures)

fund future maintenance projects, pursuant to N.J.A.C. 6A:23A-14.2 and N.J.A.C.

6A:26.

607

Increase in Current Expense Emergency Reserve/Interest Deposits. The budgetary

account used to record a budgeted increase in the current expense emergency

reserve, pursuant to N.J.S.A. 18A:7F-41 (c) and N.J.A.C. 6A:23A-14.4, for anticipated

deposits that will be used to finance unanticipated general fund current expense

costs required for a thorough and efficient education. Any capital gain or interest

earned on the account shall become part of the reserve.

Used only with fund 10.

608

Increase in Debt Service Reserve. The budgetary account used to record a budgeted

increase in the debt service reserve for anticipated deposits that will be used to fund

future debt service payments, pursuant to N.J.S.A. 18A:7F-41 (c)(2).

Used only with fund 40.

610

Increase in Bus Advertising Reserve for Fuel Costs. The budgetary account used to

record an increase in the Bus Advertising Reserve for Fuel Costs, for advertising

funds unspent on fuel costs in accordance with N.J.S.A. 18A:39-31.

Used only with fund 10.

611

Increase in Federal Impact Aid Reserve (General). The budgetary account used to

record an increase in the reserve for Impact Aid received under sections 8002 or

8003 of the Elementary and Secondary Education Act of 1965, pursuant to N.J.S.A.

18A:7F-41 (c)(3).

612

Increase in Federal Impact Aid Reserve (Capital). The budgetary account used to

record an increase in the reserve for Impact Aid received under sections 8007 or

8008 of the Elementary and Secondary Education Act of 1965, pursuant to N.J.S.A.

18A:7F-41 (c)(3).

Date Issued 06/2022

Balance Sheet codes

105

Fund Balances/Fund Net Assets

Balance Sheet

Code

Balance Sheet Description – Fund Balances/Fund Net Assets

Statement of

Net Assets

Accounts 710 through 730 are for the Statement of Net Assets, accrual basis of

accounting.

710

Invested in Capital Assets, Net of Related Debt. This account is used to record the

net asset component invested in capital assets, net of related debt, which represents

total capital assets less accumulated depreciation less debt directly related to capital

assets. [Accrual basis of accounting]

720

Restricted Net Assets. This account is used to record the net assets component-

restricted net assets, which represents net assets restricted by sources internal or

external to the district. [Accrual basis of accounting]

730

Unrestricted Net Assets. This account is used to record the net asset component-

unrestricted net assets, which represents net assets not classified in net assets

invested in capital assets net of related debt (710) and restricted net assets (720).

[Accrual basis of accounting]

Balance Sheet Accounts 750 through 772 are balance sheet fund balance accounts.

750

Restricted Fund Balance. A reserve that represents the segregation of a portion of a

fund balance to indicate that assets equal to the amount of the reserve are not

available for appropriation.

751

Reserve for Inventories. A reserve representing that portion of a fund balance

segregated to indicate that assets equal to the amount of the reserve are invested in

inventories and are, therefore, not available for appropriation. The use of this

account is optional unless the purchases method of accounting for inventory is used.

752

Reserve for Prepaid Items. A reserve representing that portion of a fund balance

segregated to indicate that assets equal to the amount of the reserve are invested in

prepaid expenses and are, therefore, not available for appropriation. The use of this

account is optional.

753

Reserve for Encumbrances – Current Year. A reserve representing that portion of a

fund balance segregated to provide for unliquidated encumbrances from the current

year, i.e., orders issued in the current year that will be honored in the subsequent

year.

754

Reserve for Encumbrances – Prior Year. A reserve representing that portion of a

fund balance segregated to provide for unliquidated encumbrances from the prior

year.

Date Issued 06/2022

Balance Sheet codes

106

Balance Sheet

Code

Balance Sheet Description – Fund Balances/Fund Net Assets

755

Bus Advertising Revenue Reserved for Fuel Costs. A reserve account used for when

a district receives school bus advertising revenue under N.J.S.A. 18A:39-31 and is

unable to use at least 50 percent of the revenue for fuel costs.

756

Federal Impact Aid Reserve (General). A reserve representing unspent Impact Aid

received under sections 8002 or 8003 of the Elementary and Secondary Education

Act of 1965.

757

Federal Impact Aid Reserve (Capital). A reserve representing unspent Impact Aid

received under sections 8007 or 8008 of the Elementary and Secondary Education

Act of 1965.

758

Reserved Fund Balance - Student Activity Fund. Pursuant to GASB Statement No.

84, all assets and liabilities for the student activity fund will be reported in fund 20.

Any fund balance is required to be classified as restricted fund balance in this

account.

759

Reserved Fund Balance - Scholarship Fund. All assets and liabilities for scholarship

funds will be reported in fund 20 pursuant to GASB Statement No. 84. Any fund

balance is required to be classified as restricted fund balance in this account.

761

Reserved Fund Balance - Capital Reserve Account. A reserve account maintained in

the general fund for the accumulation of funds for future capital projects.

762

Reserve for Adult Education. A reserve representing that portion of a fund balance

segregated to indicate that assets equal to the amount of the reserve are tied up and

are, therefore, not available for appropriation.

763

Reserve for Sale/Leaseback. A reserve account in the general fund established with

all or part of the proceeds from the sale and lease-back of textbooks and non-

consumable instructional materials. Subsequent appropriation from the reserve

account shall only be made within the original budget certified for taxes or as

approved by the Commissioner for good cause.

764

Reserve for Maintenance. A reserve of fund balance to accumulate funds for the

statutorily required maintenance of a facility.

765

Reserve for Tuition Payments. A reserve representing that portion of a fund balance

segregated to indicate that assets equal to the amount of the reserve are tied up and

are, therefore, not available for appropriation.

766

Reserve for Current Expense Emergencies. A reserve of fund balance to accumulate

funds to finance future unanticipated general fund current expense costs required

for a thorough and efficient education. Any capital gains or interest earned on the

account shall become part of the reserve account.

Used only with fund 10.

Date Issued 06/2022

Balance Sheet codes

107

Balance Sheet

Code

Balance Sheet Description – Fund Balances/Fund Net Assets

767

Reserve for Debt Service. A reserve of fund balance to accumulate funds from the

sale of district property to be used to retire outstanding debt service obligations of

the district. Any capital gains or interest earned on the account shall become part of

the reserve account.

Used only with fund 40.

768

Reserved.

769

Reserved Fund Balance - Unemployment Fund. As the Unemployment Fund does

not meet the definition of a fiduciary activity prescribed in GASB Statement No. 84

paragraph 11, the Unemployment Fund is to be reported in the general fund.

However, these funds are restricted pursuant to N.J.S.A. 43:21-7.3(g), which requires

that employer and employee contributions be held in a trust fund maintained by the

governmental entity or instrumentality for unemployment benefit cost purposes and

any surplus remaining in this trust fund must be retained in reserve for payment of

benefit costs in subsequent years. Accordingly, as use of these funds are restricted

by statute, any unemployment net position should be classified as restricted fund

balance in the general fund, in this account.

770

Unassigned Fund Balance. Unassigned fund balance represents the excess of the

assets of a fund over the fund’s liabilities and reserves. It serves as a measure of

current available financial resources. Unassigned fund balance may be subdivided

into designated and undesignated portions.

771

Designated Fund Balance. A designation representing that portion of unassigned

fund balance segregated to indicate that the governing board or senior management

has earmarked assets equal to the amount of the designation for a bona fide

purpose in the future.

772

Reserved.

Date Issued 06/2022

Miscellaneous (Clearing) Codes

108

Section 5. Miscellaneous Accounts (Clearing Accounts)

Miscellaneous Clearing Accounts:

Account

Number

Miscellaneous Clearing Account Description

801

Insurance Adjustments. This account is for the purpose of recording the receipts

and expenditures of money for losses of school property from fire, theft, or other

causes, when such losses are covered wholly or partly by insurance. At the

completion of the project, an excess of revenues over expenditures would be

recorded under Account 5300, Other Sources, Sale or Compensation for Loss of

Fixed Assets. Expenditures in excess of revenue would be recorded under the

appropriate expenditure accounts. In recording the net expenditure in such cases,

it should be prorated to each expenditure class in the same proportion as the gross

expenditure was divided.

801

Central Depository Accounts. Clearing accounts used for the purpose of

maintaining individual cash balances by fund in situations where one central bank

account is used more than one fund. When the account balances in this series are

summed, the resulting total will always be zero.

802

A: Cash Depository – Cash.

802

B: Cash Depository – Due to General Current Expense Subfund.

802

C: Cash Depository – Due to Capital Outlay Subfund.

802

D: Cash Depository – Due to Special Schools Subfund.

802

E: Cash Depository – Due to Special Revenue Fund.

802

F: Cash Depository – Due to Capital Projects Fund.

802

G: Cash Depository – Due to Debt Service Fund.

802

H: Cash Depository – Due to Enterprise and Internal Service Fund.

Date Issued 06/2022

County Vocational and Special Services Codes

109

Section 6. County Vocational and Special Services District

This section includes codes that differ from the regular district, charter school, and renaissance school project

codes shown in Sections 2 and 3 of this Chart of Accounts. County vocational and special services districts

should refer to those sections for all other coding.

Revenue Source Codes – Vocational and Special Services:

Revenue

Code

Revenue Code Description

1300

Tuition. Revenue from individuals, LEAs and other sources for education provided by the

county school district. Fees for adult education programs are recorded in account 1990.

Used by either county vocational or special services districts.

1310

Tuition from LEAs.

1320

Tuition from Individuals.

1330

Tuition from Other Sources.

1340

Tuition from Summer School.

1350

Non-Resident Fees.

3140

Vocational Expansion Stabilization Aid. State aid paid to county vocational districts

pursuant to N.J.S.A. 18A:7F-69.

3180

County Vocational Education Program Aid. State aid paid to county vocational school

districts for county vocational education programs. Use this classification in the general

current expense subfund of county vocational school districts.

3191

Aid for Adult and Post-Graduate Programs. This aid category is used by regular and

vocational districts only.

3192

Post-Secondary Vocational Program Aid. State aid for pupils enrolled in approved full-time

post-secondary programs. Used only by county vocational districts.

Date Issued 06/2022

County Vocational and Special Services Codes

110

Program Codes – Vocational and Special Services:

Program

Code

Program Code Description

221

Extended School Year. Special education and related services that are provided to a

student with a disability beyond the normal school year in accordance with the student’s

IEP at no cost to the parent. Used only by county special services districts.

300

Vocational Programs. Activities that provide students with the opportunity to develop the

knowledge, skills, and attitudes needed for employment in an occupational area. Used

only by county vocational school districts.

310

Regular Vocational Programs – Instruction. A program is considered regular when its

classes contain only regular education pupils, including mainstreamed special education

pupils.

320

Special Vocational Programs – Instruction. A program is considered special when its

classes contain only special education pupils.

330

Post-Secondary Programs. A program established for adult vocational students, both day

and evening, which is recorded in the special schools character class 13.

Object Codes – Vocational and Special Services:

Object

Code

Object Code Description

897

Shared Service Agreement – Board of County Commissioners. Amounts paid pursuant to

Department of Community Affairs and executive county superintendent reviewed shared

services agreements between the district and the county board of freeholders that are not

classified elsewhere.

Date Issued 06/2022

A-1

Appendix A: Expenditure Account Outline

Section 1. Overview

The following expenditure account outline lists the minimum level of detail to be maintained in the chart of

accounts for compliance with NJ Department of Education and federal reporting requirements, by operating

type (regular/charter/renaissance, county special services, vocational and approved private school for

students with disabilities). This handbook has described in detail the funds, programs, functions, and objects

that comprise the coding structure of the chart of accounts. Appendix A lists the coding structure that

incorporates the minimum function and object detail required to meet the aforementioned reporting

requirements for each program. As reporting needs differ among programs, the function and object coding

may be structured at the category or subcategory level. If at the category level (X00), the outline coding is a

summary of subcategories with no specific detail breakout required. If a subcategory (XXX) is included in the

coding, specific detail breakout is required for those expenditures, with remaining similar category items

summarized in an “other” or “miscellaneous” subcategory (XX0). The account outline is not intended to dictate

a standard chart of accounts for all districts, but offers an overview of the minimum expenditure

categorizations within programs. When establishing their individual chart of accounts, handbook users should

reference the expenditure account outline to assure that the coding established meets the requirements.

Notations for APSSDs:

• School-Based Account Numbers (fund 15) is a general fund sub-accounting utilized by school districts

that have been approved to blend federal and local funds. Accordingly, School-Based Account

Numbers (fund 15) is not applicable to APSSDs.

• In addition, the employee benefits for Undistributed Expenditures – Support Services – General

Administration are listed chronologically by line number and not account number. Therefore,

employee benefits are listed in line numbers

45290, 45291, 45292, 45293, 45294, 45295, 45296, 45297, and

45298.

Section 2. Minimum Appropriations and Expenditures Outline

The last four columns in the outline represent the applicability of the indicated line in the different school

district operating types. “X” means the line is applicable to the operating type indicated in the column

heading. “-“ means the line is not applicable to the operating type indicated in the column heading. The

school district operating types are:

• Reg/Ch/Ren: Regular, Charter, or Renaissance School Districts

• CSSD: County Special Services School Districts

• Voc: Vocational School Districts

• APSSD: Approved Private School for Students with Disabilities

Date Issued 06/2022

A-2

Minimum Appropriations and Expenditures Outline:

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-105-100-101

Preschool - Salaries of Teachers

2000

11-105-100-935

Local Contribution - Transfer to Special

Revenue Fund- Regular

2040

11-105-100-936

Local Contribution - Transfer to Special

Revenue Fund - Inclusion

2060

11-110-100-101

15-110-100-101

Kindergarten - Salaries of Teachers

2080

11-120-100-101

15-120-100-101

Grades 1–5 - Salaries of Teachers

2100

11-130-100-101

15-130-100-101

Grades 6–8 - Salaries of Teachers

2120

11-140-100-101

15-140-100-101

Grades 9–12 - Salaries of Teachers

2140

11-140-100-101

Salaries of Teachers

2160

11-140-100-106

Other Salaries for Instruction

2180

11-140-100-320

Purchased Professional-Educational

Services

2200

11-140-100-340

Purchased Technical Services

2220

11-140-100-500

Other Purchased Services (400-500 series)

2240

11-140-100-610

General Supplies

2260

11-140-100-640

Textbooks

2280

11-140-100-800

Other Objects

2300

11-150-100-101

Salaries of Teachers

2500

11-150-100-106

Other Salaries for Instruction

2520

11-150-100-320

Purchased Professional-Educational

Services

2540

11-150-100-340

Purchased Technical Services

2560

11-150-100-500

Other Purchased Services (400-500 series)

2580

11-150-100-610

General Supplies

2600

11-150-100-640

Textbooks

2620

11-150-100-800

Other Objects

2640

11-190-100-106

15-190-100-106

Other Salaries for Instruction

3000

11-190-100-199

15-190-100-199

Unused Vacation Payment to Terminated /

Retired Staff

3005

11-190-100-320

15-190-100-320

Purchased Professional-Educational

Services

3020

Date Issued 06/2022

A-3

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-190-100-340

15-190-100-340

Purchased Technical Services

3040

11-190-100-500

15-190-100-500

Other Purchased Services (400-500 series)

3060

11-190-100-610

15-190-100-610

General Supplies

3080

11-190-100-640

15-190-100-640

Textbooks

3100

11-190-100-800

15-190-100-800

Other Objects

3120

11-1XX-100-XXX

15-1XX-100-XXX

Total Regular Programs - Instruction

3200

11-201-100-101

15-201-100-101

Salaries of Teachers

3500

11-201-100-106

15-201-100-106

Other Salaries for Instruction

3520

11-201-100-199

15-201-100-199

Unused Vacation Payment to Terminated /

Retired Staff

3525

11-201-100-210

Group Insurance

3530

11-201-100-220

Social Security Contributions

3531

11-201-100-249

Pension Contributions

3532

11-201-100-250

Unemployment Compensation

3533

11-201-100-260

Workmen's Compensation

3534

11-201-100-270

Health Benefits

3535

11-201-100-280

Tuition Reimbursement

3536

11-201-100-290

Other Employee Benefits

3537

11-201-100-299

Unused Sick Payment to Terminated /

Retired Staff

3538

11-201-100-320

15-201-100-320

Purchased Professional-Educational

Services

3540

11-201-100-340

15-201-100-340

Purchased Technical Services

3560

11-201-100-500

15-201-100-500

Other Purchased Services (400-500 series)

3580

11-201-100-580

Travel – All Other

3590

11-201-100-581

Travel for Regular Business

3591

11-201-100-610

15-201-100-610

General Supplies

3600

11-201-100-640

15-201-100-640

Textbooks

3620

11-201-100-730

Equipment

3630

11-201-100-800

15-201-100-800

Other Objects

3640

11-201-100-XXX

15-201-100-XXX

Total Cognitive - Mild

3660

11-202-100-101

15-202-100-101

Salaries of Teachers

4000

11-202-100-106

15-202-100-106

Other Salaries for Instruction

4020

Date Issued 06/2022

A-4

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-202-100-199

15-202-100-199

Unused Vacation Payment to Terminated /

Retired Staff

4025

11-202-100-210

Group Insurance

4030

11-202-100-220

Social Security Contributions

4031

11-202-100-249

Pension Contributions

4032

11-202-100-250

Unemployment Compensation

4033

11-202-100-260

Workmen's Compensation

4034

11-202-100-270

Health Benefits

4035

11-202-100-280

Tuition Reimbursement

4036

11-202-100-290

Other Employee Benefits

4037

11-202-100-299

Unused Sick Payment to Terminated /

Retired Staff

4038

11-202-100-320

15-202-100-320

Purchased Professional-Educational

Services

4040

11-202-100-340

15-202-100-340

Purchased Technical Services

4060

11-202-100-500

15-202-100-500

Other Purchased Services (400-500 series)

4080

11-202-100-580

Travel – All Other

4090

11-202-100-581

Travel for Regular Business

4091

11-202-100-610

15-202-100-610

General Supplies

4100

11-202-100-640

15-202-100-640

Textbooks

4120

11-202-100-730

Equipment

4130

11-202-100-800

15-202-100-800

Other Objects

4140

11-202-100-XXX

15-202-100-XXX

Total Cognitive - Moderate

4160

11-204-100-101

15-204-100-101

Salaries of Teachers

4500

11-204-100-106

15-204-100-106

Other Salaries for Instruction

4520

11-204-100-199

15-204-100-199

Unused Vacation Payment to Terminated /

Retired Staff

4525

11-204-100-210

Group Insurance

4530

11-204-100-220

Social Security Contributions

4531

11-204-100-249

Pension Contributions

4532

11-204-100-250

Unemployment Compensation

4533

11-204-100-260

Workmen's Compensation

4534

11-204-100-270

Health Benefits

4535

Date Issued 06/2022

A-5

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-204-100-280

Tuition Reimbursement

4536

11-204-100-290

Other Employee Benefits

4537

11-204-100-299

Unused Sick Payment to Terminated /

Retired Staff

4538

11-204-100-320

15-204-100-320

Purchased Professional-Educational

Services

4540

11-204-100-340

15-204-100-340

Purchased Technical Services

4560

11-204-100-500

15-204-100-500

Other Purchased Services (400-500 series)

4580

11-204-100-580

Travel – All Other

4590

11-204-100-581

Travel for Regular Business

4591

11-204-100-610

15-204-100-610

General Supplies

4600

11-204-100-640

15-204-100-640

Textbooks

4620

11-204-100-730

Equipment

4630

11-204-100-800

15-204-100-800

Other Objects

4640

11-204-100-XXX

15-204-100-XXX

Total Learning and/or Language

Disabilities – Mild/Moderate

4660

11-205-100-101

Salaries of Teachers

4700

11-205-100-106

Other Salaries for Instruction

4720

11-205-100-199

Unused Vacation Payment to Terminated /

Retired Staff

4740

11-205-100-210

Group Insurance

4745

11-205-100-220

Social Security Contributions

4746

11-205-100-249

Pension Contributions

4747

11-205-100-250

Unemployment Compensation

4748

11-205-100-260

Workmen's Compensation

4749

11-205-100-270

Health Benefits

4750

11-205-100-280

Tuition Reimbursement

4751

11-205-100-290

Other Employee Benefits

4752

11-205-100-299

Unused Sick Payment to Terminated /

Retired Staff

4753

11-205-100-320

Purchased Professional-Educational

Services

4760

11-205-100-340

Purchased Technical Services

4780

Date Issued 06/2022

A-6

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-205-100-500

Other Purchased Services (400-500 series)

4800

11-205-100-580

Travel – All Other

4810

11-205-100-581

Travel for Regular Business

4811

11-205-100-610

General Supplies

4820

11-205-100-640

Textbooks

4840

11-205-100-730

Equipment

4850

11-205-100-800

Other Objects

4860

11-205-100-XXX

Total Learning and/or Language

Disabilities - Severe

4880

11-206-100-101

15-206-100-101

Salaries of Teachers

5000

11-206-100-106

15-206-100-106

Other Salaries for Instruction

5020

11-206-100-199

15-206-100-199

Unused Vacation Payment to Terminated /

Retired Staff

5025

11-206-100-210

Group Insurance

5030

11-206-100-220

Social Security Contributions

5031

11-206-100-249

Pension Contributions

5032

11-206-100-250

Unemployment Compensation

5033

11-206-100-260

Workmen's Compensation

5034

11-206-100-270

Health Benefits

5035

11-206-100-280

Tuition Reimbursement

5036

11-206-100-290

Other Employee Benefits

5037

11-206-100-299

Unused Sick Payment to Terminated /

Retired Staff

5038

11-206-100-320

15-206-100-320

Purchased Professional-Educational

Services

5040

11-206-100-340

15-206-100-340

Purchased Technical Services

5060

11-206-100-500

15-206-100-500

Other Purchased Services (400-500 series)

5080

11-206-100-580

Travel – All Other

5090

11-206-100-581

Travel for Regular Business

5091

11-206-100-610

15-206-100-610

General Supplies

5100

11-206-100-640

15-206-100-640

Textbooks

5120

11-206-100-730

Equipment

5130

11-206-100-800

15-206-100-800

Other Objects

5140

Date Issued 06/2022

A-7

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-206-100-XXX

15-206-100-XXX

Total Visual Impairments

5160

11-207-100-101

15-207-100-101

Salaries of Teachers

5500

11-207-100-106

15-207-100-106

Other Salaries for Instruction

5520

11-207-100-199

15-207-100-199

Unused Vacation Payment to Terminated /

Retired Staff

5525

11-207-100-210

Group Insurance

5530

11-207-100-220

Social Security Contributions

5531

11-207-100-249

Pension Contributions

5532

11-207-100-250

Unemployment Compensation

5533

11-207-100-260

Workmen's Compensation

5534

11-207-100-270

Health Benefits

5535

11-207-100-280

Tuition Reimbursement

5536

11-207-100-290

Other Employee Benefits

5537

11-207-100-299

Unused Sick Payment to Terminated /

Retired Staff

5538

11-207-100-320

15-207-100-320

Purchased Professional-Educational

Services

5540

11-207-100-340

15-207-100-340

Purchased Technical Services

5560

11-207-100-500

15-207-100-500

Other Purchased Services (400-500 series)

5580

11-207-100-580

Travel – All Other

5590

11-207-100-581

Travel for Regular Business

5591

11-207-100-610

15-207-100-610

General Supplies

5600

11-207-100-640

15-207-100-640

Textbooks

5620

11-207-100-730

Equipment

5630

11-207-100-800

15-207-100-800

Other Objects

5640

11-207-100-XXX

15-207-100-XXX

Total Auditory Impairments

5660

11-209-100-101

15-209-100-101

Salaries of Teachers

6000

11-209-100-106

15-209-100-106

Other Salaries for Instruction

6020

11-209-100-199

15-209-100-199

Unused Vacation Payment to Terminated /

Retired Staff

6025

11-209-100-210

Group Insurance

6030

11-209-100-220

Social Security Contributions

6031

11-209-100-249

Pension Contributions

6032

Date Issued 06/2022

A-8

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-209-100-250

Unemployment Compensation

6033

11-209-100-260

Workmen's Compensation

6034

11-209-100-270

Health Benefits

6035

11-209-100-280

Tuition Reimbursement

6036

11-209-100-290

Other Employee Benefits

6037

11-209-100-299

Unused Sick Payment to Terminated /

Retired Staff

6038

11-209-100-320

15-209-100-320

Purchased Professional-Educational

Services

6040

11-209-100-340

15-209-100-340

Purchased Technical Services

6060

11-209-100-500

15-209-100-500

Other Purchased Services (400-500 series)

6080

11-209-100-580

Travel – All Other

6090

11-209-100-581

Travel for Regular Business

6091

11-209-100-610

15-209-100-610

General Supplies

6100

11-209-100-640

15-209-100-640

Textbooks

6120

11-209-100-730

Equipment

6130

11-209-100-800

15-209-100-800

Other Objects

6140

11-209-100-XXX

15-209-100-XXX

Total Emotional Regulation Impairment

(formerly Behavioral Disabilities)

6160

11-212-100-101

15-212-100-101

Salaries of Teachers

6500

11-212-100-106

15-212-100-106

Other Salaries for Instruction

6520

11-212-100-199

15-212-100-199

Unused Vacation Payment to Terminated /

Retired Staff

6525

11-212-100-210

Group Insurance

6530

11-212-100-220

Social Security Contributions

6531

11-212-100-249

Pension Contributions

6532

11-212-100-250

Unemployment Compensation

6533

11-212-100-260

Workmen's Compensation

6534

11-212-100-270

Health Benefits

6535

11-212-100-280

Tuition Reimbursement

6536

11-212-100-290

Other Employee Benefits

6537

11-212-100-299

Unused Sick Payment to Terminated /

Retired Staff

6538

Date Issued 06/2022

A-9

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-212-100-320

15-212-100-320

Purchased Professional-Educational

Services

6540

11-212-100-340

15-212-100-340

Purchased Technical Services

6560

11-212-100-500

15-212-100-500

Other Purchased Services (400-500 series)

6580

11-212-100-580

Travel – All Other

6590

11-212-100-581

Travel for Regular Business

6591

11-212-100-610

15-212-100-610

General Supplies

6600

11-212-100-640

15-212-100-640

Textbooks

6620

11-212-100-730

Equipment

6630

11-212-100-800

15-212-100-800

Other Objects

6640

11-212-100-XXX

15-212-100-XXX

Total Multiple Disabilities

6660

11-213-100-101

15-213-100-101

Salaries of Teachers

7000

11-213-100-106

15-213-100-106

Other Salaries for Instruction

7020

11-213-100-199

15-213-100-199

Unused Vacation Payment to Terminated /

Retired Staff

7025

11-213-100-320

15-213-100-320

Purchased Professional-Educational

Services

7040

11-213-100-340

15-213-100-340

Purchased Technical Services

7060

11-213-100-500

15-213-100-500

Other Purchased Services (400-500 series)

7080

11-213-100-610

15-213-100-610

General Supplies

7100

11-213-100-640

15-213-100-640

Textbooks

7120

11-213-100-800

15-213-100-800

Other Objects

7140

11-213-100-XXX

15-213-100-XXX

Total Resource Room/Resource Center

7160

11-214-100-101

15-214-100-101

Salaries of Teachers

7500

11-214-100-106

15-214-100-106

Other Salaries for Instruction

7520

11-214-100-199

15-214-100-199

Unused Vacation Payment to Terminated /

Retired Staff

7525

11-214-100-210

Group Insurance

7530

11-214-100-220

Social Security Contributions

7531

11-214-100-249

Pension Contributions

7532

11-214-100-250

Unemployment Compensation

7533

11-214-100-260

Workmen's Compensation

7534

11-214-100-270

Health Benefits

7535

Date Issued 06/2022

A-10

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-214-100-280

Tuition Reimbursement

7536

11-214-100-290

Other Employee Benefits

7537

11-214-100-299

Unused Sick Payment to Terminated /

Retired Staff

7538

11-214-100-320

15-214-100-320

Purchased Professional-Educational

Services

7540

11-214-100-340

15-214-100-340

Purchased Technical Services

7560

11-214-100-500

15-214-100-500

Other Purchased Services (400-500 series)

7580

11-214-100-580

Travel – All Other

7590

11-214-100-581

Travel for Regular Business

7591

11-214-100-610

15-214-100-610

General Supplies

7600

11-214-100-640

15-214-100-640

Textbooks

7620

11-214-100-730

Equipment

7630

11-214-100-800

15-214-100-800

Other Objects

7640

11-214-100-XXX

15-214-100-XXX

Total Autism

7660

11-215-100-101

15-215-100-101

Salaries of Teachers

8000

11-215-100-106

15-215-100-106

Other Salaries for Instruction

8020

11-215-100-199

15-215-100-199

Unused Vacation Payment to Terminated /

Retired Staff

8025

11-215-100-210

Group Insurance

8030

11-215-100-220

Social Security Contributions

8031

11-215-100-249

Pension Contributions

8032

11-215-100-250

Unemployment Compensation

8033

11-215-100-260

Workmen's Compensation

8034

11-215-100-270

Health Benefits

8035

11-215-100-280

Tuition Reimbursement

8036

11-215-100-290

Other Employee Benefits

8037

11-215-100-299

Unused Sick Payment to Terminated /

Retired Staff

8038

11-215-100-320

15-215-100-320

Purchased Professional-Educational

Services

8040

11-215-100-340

15-215-100-340

Purchased Technical Services

8060

11-215-100-500

15-215-100-500

Other Purchased Services (400-500 series)

8080

Date Issued 06/2022

A-11

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-215-100-580

Travel – All Other

8090

11-215-100-581

Travel for Regular Business

8091

11-215-100-600

15-215-100-600

General Supplies

8100

11-215-100-730

Equipment

8110

11-215-100-800

15-215-100-800

Other Objects

8120

11-215-100-XXX

15-215-100-XXX

Total Preschool Disabilities - Part-Time

8140

11-216-100-101

15-216-100-101

Salaries of Teachers

8500

11-216-100-106

15-216-100-106

Other Salaries for Instruction

8520

11-216-100-199

15-216-100-199

Unused Vacation Payment to Terminated /

Retired Staff

8525

11-216-100-210

Group Insurance

8530

11-216-100-220

Social Security Contributions

8531

11-216-100-249

Pension Contributions

8532

11-216-100-250

Unemployment Compensation

8533

11-216-100-260

Workmen's Compensation

8534

11-216-100-270

Health Benefits

8535

11-216-100-280

Tuition Reimbursement

8536

11-216-100-290

Other Employee Benefits

8537

11-216-100-299

Unused Sick Payment to Terminated /

Retired Staff

8538

11-216-100-320

15-216-100-320

Purchased Professional-Educational

Services

8540

11-216-100-340

15-216-100-340

Purchased Technical Services

8560

11-216-100-500

15-216-100-500

Other Purchased Services (400-500 series)

8580

11-216-100-580

Travel – All Other

8590

11-216-100-581

Travel for Regular Business

8591

11-216-100-600

15-216-100-600

General Supplies

8600

11-216-100-730

Equipment

8610

11-216-100-800

15-216-100-800

Other Objects

8620

11-216-100-XXX

15-216-100-XXX

Total Preschool Disabilities - Full-Time

8640

11-219-100-101

Salaries of Teachers

9260

11-219-100-106

Other Salaries for Instruction

9280

Date Issued 06/2022

A-12

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-219-100-199

Unused Vacation Payment to Terminated /

Retired Staff

9285

11-219-100-320

Purchased Professional-Educational

Services

9300

11-219-100-340

Purchased Technical Services

9320

11-219-100-500

Other Purchased Services (400-500 series)

9340

11-219-100-610

General Supplies

9360

11-219-100-640

Textbooks

9380

11-219-100-800

Other Objects

9400

11-219-100-XXX

Total Home Instruction

9420

11-221-100-101

Salaries of Teachers

9500

11-221-100-102

Salaries of Supervisors of Instruction

9520

11-221-100-106

Other Salaries for Instruction

9540

11-221-100-199

Unused Vacation Payment to Terminated /

Retired Staff

9545

11-221-100-320

Purchased Professional-Educational

Services

9560

11-221-100-340

Purchased Technical Services

9580

11-221-100-500

Other Purchased Services (400-500 series)

9600

11-221-100-610

General Supplies

9620

11-221-100-640

Textbooks

9640

11-221-100-800

Other Objects

9660

11-221-100-XXX

Total Extended School Year

9680

11-222-100-101

15-222-100-101

Salaries of Teachers

10000

11-222-100-106

15-222-100-106

Other Salaries for Instruction

10020

11-222-100-199

15-222-100-199

Unused Vacation Payment to Terminated /

Retired Staff

10025

11-222-100-210

Group Insurance

10030

11-222-100-220

Social Security Contributions

10031

11-222-100-249

Pension Contributions

10032

11-222-100-250

Unemployment Compensation

10033

11-222-100-260

Workmen's Compensation

10034

11-222-100-270

Health Benefits

10035

Date Issued 06/2022

A-13

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-222-100-280

Tuition Reimbursement

10036

11-222-100-290

Other Employee Benefits

10037

11-222-100-299

Unused Sick Payment to Terminated /

Retired Staff

10038

11-222-100-320

15-222-100-320

Purchased Professional-Educational

Services

10040

11-222-100-340

15-222-100-340

Purchased Technical Services

10060

11-222-100-500

15-222-100-500

Other Purchased Services (400-500 series)

10080

11-222-100-580

Travel – All Other

10090

11-222-100-581

Travel for Regular Business

10091

11-222-100-610

15-222-100-610

General Supplies

10100

11-222-100-640

15-222-100-640

Textbooks

10120

11-222-100-730

Equipment

10130

11-222-100-800

15-222-100-800

Other Objects

10140

11-222-100-XXX

15-222-100-XXX

Total Cognitive - Severe

10150

11-2XX-100-XXX

15-2XX-100-XXX

Total Special Education - Instruction

10300

11-230-100-101

15-230-100-101

Salaries of Teachers

11000

11-230-100-106

15-230-100-106

Other Salaries for Instruction

11020

11-230-100-199

15-230-100-199

Unused Vacation Payment to Terminated /

Retired Staff

11025

11-230-100-320

15-230-100-320

Purchased Professional-Educational

Services

11040

11-230-100-340

15-230-100-340

Purchased Technical Services

11060

11-230-100-500

15-230-100-500

Other Purchased Services (400-500 series)

11080

11-230-100-610

15-230-100-610

General Supplies

11100

11-230-100-640

15-230-100-640

Textbooks

11120

11-230-100-800

15-230-100-800

Other Objects

11140

11-230-100-XXX

15-230-100-XXX

Total Basic Skills/Remedial - Instruction

11160

11-240-100-101

15-240-100-101

Salaries of Teachers

12000

11-240-100-106

15-240-100-106

Other Salaries for Instruction

12020

11-240-100-199

15-240-100-199

Unused Vacation Payment to Terminated /

Retired Staff

12025

11-240-100-320

15-240-100-320

Purchased Professional-Educational

Services

12040

Date Issued 06/2022

A-14

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-240-100-340

15-240-100-340

Purchased Technical Services

12060

11-240-100-500

15-240-100-500

Other Purchased Services (400-500 series)

12080

11-240-100-610

15-240-100-610

General Supplies

12100

11-240-100-640

15-240-100-640

Textbooks

12120

11-240-100-800

15-240-100-800

Other Objects

12140

11-240-100-XXX

15-240-100-XXX

Total Bilingual Education - Instruction

12160

11-3XX-100-101

15-3XX-100-101

Salaries of Teachers

13000

11-3XX-100-106

15-3XX-100-106

Other Salaries for Instruction

13020

11-3XX-100-199

15-3XX-100-199

Unused Vacation Payment to Terminated /

Retired Staff

13025

11-3XX-100-320

15-3XX-100-320

Purchased Professional-Educational

Services

13040

11-3XX-100-340

15-3XX-100-340

Purchased Technical Services

13060

11-3XX-100-500

15-3XX-100-500

Other Purchased Services (400-500 series)

13080

11-3XX-100-610

15-3XX-100-610

General Supplies

13100

11-3XX-100-640

15-3XX-100-640

Textbooks

13120

11-3XX-100-800

15-3XX-100-800

Other Objects

13140

11-3XX-100-XXX

15-3XX-100-XXX

Total Vocational Programs - Local -

Instruction

13160

11-310-100-101

Salaries of Teachers

14000

11-310-100-106

Other Salaries for Instruction

14020

11-310-100-199

Unused Vacation Payment to Terminated /

Retired Staff

14025

11-310-100-320

Purchased Professional-Educational

Services

14040

11-310-100-340

Purchased Technical Services

14060

11-310-100-500

Other Purchased Services (400-500 series)

14080

11-310-100-610

General Supplies

14100

11-310-100-640

Textbooks

14120

11-310-100-800

Other Objects

14140

11-310-100-XXX

Total Regular Vocational Programs -

Instruction

14160

11-320-100-101

Salaries of Teachers

15000

11-320-100-106

Other Salaries for Instruction

15020

Date Issued 06/2022

A-15

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-320-100-199

Unused Vacation Payment to Terminated /

Retired Staff

15025

11-320-100-210

Group Insurance

15030

11-320-100-220

Social Security Contributions

15031

11-320-100-249

Pension Contributions

15032

11-320-100-250

Unemployment Compensation

15033

11-320-100-260

Workmen's Compensation

15034

11-320-100-270

Health Benefits

15035

11-320-100-280

Tuition Reimbursement

15036

11-320-100-290

Other Employee Benefits

15037

11-320-100-299

Unused Sick Payment to Terminated /

Retired Staff

15038

11-320-100-320

Purchased Professional-Educational

Services

15040

11-320-100-340

Purchased Technical Services

15060

11-320-100-500

Other Purchased Services (400-500 series)

15080

11-320-100-580

Travel – All Other

15090

11-320-100-581

Travel for Regular Business

15091

11-320-100-610

General Supplies

15100

11-320-100-640

Textbooks

15120

11-320-100-730

Equipment

15130

11-320-100-800

Other Objects

15140

11-320-100-XXX

Total Special Vocational Programs -

Instruction

15160

11-3XX-100-XXX

Total Vocational Programs

15180

11-401-100-100

15-401-100-100

Salaries

17000

11-401-100-199

15-401-100-199

Unused Vacation Payment to Terminated /

Retired Staff

17005

11-401-100-210

Group Insurance

17010

11-401-100-220

Social Security Contributions

17011

11-401-100-249

Pension Contributions

17012

11-401-100-250

Unemployment Compensation

17013

11-401-100-260

Workmen's Compensation

17014

Date Issued 06/2022

A-16

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-401-100-270

Health Benefits

17015

11-401-100-280

Tuition Reimbursement

17016

11-401-100-290

Other Employee Benefits

17017

11-401-100-299

Unused Sick Payment to Terminated /

Retired Staff

17018

11-401-100-500

15-401-100-500

Purchased Services (300-500 series)

17020

11-401-100-580

Travel – All Other

17030

11-401-100-581

Travel for Regular Business

17031

11-401-100-600

15-401-100-600

Supplies and Materials

17040

11-401-100-730

Equipment

17050

11-401-100-800

15-401-100-800

Other Objects

17060

11-401-100-930

Transfers to Cover Deficit (Custodial Funds)

17080

11-401-100-XXX

15-401-100-XXX

Total School-Sponsored

Cocurricular/Extracurricular Activities -

Instruction

17100

11-402-100-100

15-402-100-100

Salaries

17500

11-402-100-199

15-402-100-199

Unused Vacation Payment to Terminated /

Retired Staff

17505

11-402-100-210

Group Insurance

17510

11-402-100-220

Social Security Contributions

17511

11-402-100-249

Pension Contributions

17512

11-402-100-250

Unemployment Compensation

17513

11-402-100-260

Workmen's Compensation

17514

11-402-100-270

Health Benefits

17515

11-402-100-280

Tuition Reimbursement

17516

11-402-100-290

Other Employee Benefits

17517

11-402-100-299

Unused Sick Payment to Terminated /

Retired Staff

17518

11-402-100-500

15-402-100-500

Purchased Services (300-500 series)

17520

11-402-100-580

Travel – All Other

17530

11-402-100-581

Travel for Regular Business

17531

11-402-100-600

15-402-100-600

Supplies and Materials

17540

11-402-100-730

Equipment

17550

Date Issued 06/2022

A-17

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-402-100-800

15-402-100-800

Other Objects

17560

11-402-100-930

Transfers to Cover Deficit (Custodial Funds)

17580

11-402-100-XXX

15-402-100-XXX

Total School-Sponsored Athletics -

Instruction

17600

11-421-100-101

15-421-100-101

Salaries of Teachers

19000

11-421-100-106

15-421-100-106

Other Salaries of Instruction

19020

11-421-100-178

15-421-100-178

Salaries of Teacher Tutors

19040

11-421-100-179

15-421-100-179

Salaries of Reading Specialists

19060

11-421-100-199

15-421-100-199

Unused Vacation Payment to Terminated /

Retired Staff

19065

11-421-100-300

15-421-100-300

Purchased Professional and Technical

Services

19080

11-421-100-500

15-421-100-500

Other Purchased Services (400-500 series)

19100

11-421-100-600

15-421-100-600

Supplies and Materials

19120

11-421-100-800

15-421-100-800

Other Objects

19140

11-421-100-XXX

15-421-100-XXX

Total Before/After School Programs -

Instruction

19160

11-421-200-100

15-421-200-100

Salaries

19500

11-421-200-199

15-421-200-199

Unused Vacation Payment to Terminated /

Retired Staff

19505

11-421-200-300

15-421-200-300

Purchased Professional and Technical

Services

19520

11-421-200-500

15-421-200-500

Purchased Services (400-500 series)

19540

11-421-200-600

15-421-200-600

Supplies and Materials

19560

11-421-200-800

15-421-200-800

Other Objects

19580

11-421-200-XXX

15-421-200-XXX

Total Before/After School Programs -

Support Services

19600

11-421-XXX-XXX

15-421-XXX-XXX

Total Before/After School Programs

19620

11-422-100-101

15-422-100-101

Salaries of Teachers

20000

11-422-100-106

15-422-100-106

Other Salaries of Instruction

20020

11-422-100-178

15-422-100-178

Salaries of Teacher Tutors

20040

11-422-100-179

15-422-100-179

Salaries of Reading Specialists

20060

11-422-100-199

15-422-100-199

Unused Vacation Payment to Terminated /

Retired Staff

20065

Date Issued 06/2022

A-18

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-422-100-300

15-422-100-300

Purchased Professional and Technical

Services

20080

11-422-100-500

15-422-100-500

Other Purchased Services (400-500 series)

20100

11-422-100-610

15-422-100-610

General Supplies

20120

11-422-100-640

15-422-100-640

Textbooks

20140

11-422-100-800

15-422-100-800

Other Objects

20160

11-422-100-XXX

15-422-100-XXX

Total Summer School - Instruction

20180

11-422-200-100

15-422-200-100

Salaries

20500

11-422-200-199

15-422-200-199

Unused Vacation Payment to Terminated /

Retired Staff

20505

11-422-200-300

15-422-200-300

Purchased Professional and Technical

Services

20520

11-422-200-500

15-422-200-500

Purchased Services (400-500 series)

20540

11-422-200-600

15-422-200-600

Supplies and Materials

20560

11-422-200-800

15-422-200-800

Other Objects

20580

11-422-200-XXX

15-422-200-XXX

Total Summer School - Support Services

20600

11-422-XXX-XXX

15-422-XXX-XXX

Total Summer School

20620

11-423-100-101

15-423-100-101

Salaries of Teachers

21000

11-423-100-106

15-423-100-106

Other Salaries of Instruction

21020

11-423-100-178

15-423-100-178

Salaries of Teacher Tutors

21040

11-423-100-179

15-423-100-179

Salaries of Reading Specialists

21060

11-423-100-199

15-423-100-199

Unused Vacation Payment to Terminated /

Retired Staff

21065

11-423-100-300

15-423-100-300

Purchased Professional and Technical

Services

21080

11-423-100-500

15-423-100-500

Other Purchased Services (400-500 series)

21100

11-423-100-610

15-423-100-610

General Supplies

21120

11-423-100-640

15-423-100-640

Textbooks

21140

11-423-100-800

15-423-100-800

Other Objects

21160

11-423-100-XXX

15-423-100-XXX

Total Instructional Alternative Education

Program - Instruction

21180

11-423-200-100

15-423-200-100

Salaries

21500

11-423-200-199

15-423-200-199

Unused Vacation Payment to Terminated /

Retired Staff

21505

Date Issued 06/2022

A-19

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-423-200-300

15-423-200-300

Purchased Professional and Technical

Services

21520

11-423-200-500

15-423-200-500

Purchased Services (400-500 series)

21540

11-423-200-600

15-423-200-600

Supplies and Materials

21560

11-423-200-800

15-423-200-800

Other Objects

21580

11-423-200-XXX

15-423-200-XXX

Total Instructional Alternative Education

Program – Support Services

21600

11-423-XXX-XXX

15-423-XXX-XXX

Total Instructional Alternative Education

Program

21620

11-424-100-101

15-424-100-101

Salaries of Teachers

22000

11-424-100-106

15-424-100-106

Other Salaries of Instruction

22020

11-424-100-178

15-424-100-178

Salaries of Teacher Tutors

22040

11-424-100-179

15-424-100-179

Salaries of Reading Specialists

22060

11-424-100-199

15-424-100-199

Unused Vacation Payment to Terminated /

Retired Staff

22065

11-424-100-300

15-424-100-300

Purchased Professional and Technical

Services

22080

11-424-100-500

15-424-100-500

Other Purchased Services (400-500 series)

22100

11-424-100-610

15-424-100-610

General Supplies

22120

11-424-100-640

15-424-100-640

Textbooks

22140

11-424-100-800

15-424-100-800

Other Objects

22160

11-424-100-XXX

15-424-100-XXX

Total Other Supplemental/At-Risk

Programs - Instruction

22180

11-424-200-100

15-424-200-100

Salaries

22500

11-424-200-199

15-424-200-199

Unused Vacation Payment to Terminated /

Retired Staff

22505

11-424-200-300

15-424-200-300

Purchased Professional and Technical

Services

22520

11-424-200-500

15-424-200-500

Purchased Services (400-500 series)

22540

11-424-200-600

15-424-200-600

Supplies and Materials

22560

11-424-200-800

15-424-200-800

Other Objects

22580

11-424-200-XXX

15-424-200-XXX

Total Other Supplemental/At-Risk

Programs – Support Services

22600

11-424-XXX-XXX

15-424-XXX-XXX

Total Other Supplemental/At-Risk

Programs

22620

Date Issued 06/2022

A-20

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-425-100-101

15-425-100-101

Salaries of Teachers

23000

11-425-100-106

15-425-100-106

Other Salaries of Instruction

23020

11-425-100-178

15-425-100-178

Salaries of Teacher Tutors

23040

11-425-100-179

15-425-100-179

Salaries of Reading Specialists

23060

11-425-100-199

15-425-100-199

Unused Vacation Payment to Terminated /

Retired Staff

23065

11-425-100-300

15-425-100-300

Purchased Professional and Technical

Services

23080

11-425-100-500

15-425-100-500

Other Purchased Services (400-500 series)

23100

11-425-100-610

15-425-100-610

General Supplies

23120

11-425-100-640

15-425-100-640

Textbooks

23140

11-425-100-800

15-425-100-800

Other Objects

23160

11-425-100-XXX

15-425-100-XXX

Total Other Alternative Education

Program - Instruction

23180

11-425-200-100

15-425-200-100

Salaries

23500

11-425-200-199

15-425-200-199

Unused Vacation Payment to Terminated /

Retired Staff

23505

11-425-200-300

15-425-200-300

Purchased Professional and Technical

Services

23520

11-425-200-500

15-425-200-500

Purchased Services (400-500 series)

23540

11-425-200-600

15-425-200-600

Supplies and Materials

23560

11-425-200-800

15-425-200-800

Other Objects

23580

11-425-200-XXX

15-425-200-XXX

Total Other Alternative Education

Program - Support Services

23600

11-425-XXX-XXX

15-425-XXX-XXX

Total Other Alternative Education

Program

23620

11-4XX-100-100

15-4XX-100-100

Salaries

25000

11-4XX-100-199

15-4XX-100-199

Unused Vacation Payment to Terminated /

Retired Staff

25005

11-4XX-100-500

15-4XX-100-500

Purchased Services (300-500 series)

25020

11-4XX-100-600

15-4XX-100-600

Supplies and Materials

25040

11-4XX-100-800

15-4XX-100-800

Other Objects

25060

11-4XX-100-930

Transfers to Cover Deficit (Custodial Funds)

25080

11-4XX-100-XXX

15-4XX-100-XXX

Total Other Instructional Programs -

Instruction

25100

Date Issued 06/2022

A-21

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-800-330-100

Salaries

27000

11-800-330-199

Unused Vacation Payment to Terminated /

Retired Staff

27005

11-800-330-500

Purchased Services (300-500 series)

27020

11-800-330-600

Supplies and Materials

27040

11-800-330-800

Other Objects

27060

11-800-330-930

Transfers to Cover Deficit (Enterprise

Funds)

27080

11-800-330-XXX

Total Community Services

Programs/Operations

27100

11-000-100-561

Tuition to Other LEAs Within the State-

Regular

29000

11-000-100-562

Tuition to Other LEAs Within the State-

Special

29020

11-000-100-563

Tuition to County Vocational School District

- Regular

29040

11-000-100-564

Tuition to County Vocational School District

- Special

29060

11-000-100-565

Tuition to CSSD and Regional Day Schools

29080

11-000-100-566

Tuition to APSSD Within the State

29100

11-000-100-567

Tuition to APSSD and Other LEAs-Special –

Out of State

29120

11-000-100-568

Tuition - State Facilities

29140

11-000-100-569

Tuition - Other

29160

11-000-100-570

Tuition to Non-Resident Renaissance

School

29165

11-000-100-XXX

Total Undistributed Expenditures -

Instruction (Tuition)

29180

11-000-211-100

15-000-211-100

Salaries

29500

11-000-211-171

15-000-211-171

Salaries of Drop-Out Prevention

Officer/Coordinators

29520

11-000-211-172

15-000-211-172

Salaries of Family Support Teams

29540

11-000-211-173

15-000-211-173

Salaries of Family Liaisons/Community

Parent Involvement Specialists

29560

11-000-211-174

15-000-211-174

Salaries of Community/School Coordinators

29580

Date Issued 06/2022

A-22

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-211-199

15-000-211-199

Unused Vacation Payment to Terminated /

Retired Staff

29585

11-000-211-210

Group Insurance

29590

11-000-211-220

Social Security Contributions

29591

11-000-211-249

Pension Contributions

29592

11-000-211-250

Unemployment Compensation

29593

11-000-211-260

Workmen's Compensation

29594

11-000-211-270

Health Benefits

29595

11-000-211-280

Tuition Reimbursement

29596

11-000-211-290

Other Employee Benefits

29597

11-000-211-299

Unused Sick Payment to Terminated /

Retired Staff

29598

11-000-211-300

15-000-211-300

Purchased Professional and Technical

Services

29600

11-000-211-580

Travel – All Other

29610

11-000-211-581

Travel for Regular Business

29611

11-000-211-500

15-000-211-500

Other Purchased Services (400-500 series)

29620

11-000-211-600

15-000-211-600

Supplies and Materials

29640

11-000-211-730

Equipment

29650

11-000-211-800

15-000-211-800

Other Objects

29660

11-000-211-XXX

15-000-211-XXX

Total Undistributed Expenditures -

Attendance and Social Work

29680

11-000-212-100

Salaries – School Social Workers

30000

11-000-212-199

Unused Vacation Payment to Terminated /

Retired Staff

30020

11-000-212-210

Group Insurance

30025

11-000-212-220

Social Security Contributions

30026

11-000-212-249

Pension Contributions

30027

11-000-212-250

Unemployment Compensation

30028

11-000-212-260

Workmen's Compensation

30029

11-000-212-270

Health Benefits

30030

11-000-212-280

Tuition Reimbursement

30031

11-000-212-290

Other Employee Benefits

30032

Date Issued 06/2022

A-23

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-212-299

Unused Sick Payment to Terminated /

Retired Staff

30033

11-000-212-XXX

Total School Social Worker

30250

11-000-213-100

15-000-213-100

Salaries

30500

11-000-213-175

15-000-213-175

Salaries of Social Services Coordinators

30520

11-000-213-199

15-000-213-199

Unused Vacation Payment to Terminated /

Retired Staff

30525

11-000-213-210

Group Insurance

30530

11-000-213-220

Social Security Contributions

30531

11-000-213-249

Pension Contributions

30532

11-000-213-250

Unemployment Compensation

30533

11-000-213-260

Workmen's Compensation

30534

11-000-213-270

Health Benefits

30535

11-000-213-280

Tuition Reimbursement

30536

11-000-213-290

Other Employee Benefits

30537

11-000-213-299

Unused Sick Payment to Terminated /

Retired Staff

30538

11-000-213-300

15-000-213-300

Purchased Professional and Technical

Services

30540

11-000-213-500

15-000-213-500

Other Purchased Services (400-500 series)

30560

11-000-213-580

Travel – All Other

30570

11-000-213-581

Travel for Regular Business

30571

11-000-213-600

15-000-213-600

Supplies and Materials

30580

11-000-213-730

Equipment

30590

11-000-213-800

15-000-213-800

Other Objects

30600

11-000-213-XXX

15-000-213-XXX

Total Undistributed Expenditures - Health

Services

30620

11-000-214-100

Salaries - School Nurse (Instructional Only)

31000

11-000-214-199

Unused Vacation Payment to Terminated /

Retired Staff

31020

11-000-214-210

Group Insurance

31025

11-000-214-220

Social Security Contributions

31026

11-000-214-249

Pension Contributions

31027

11-000-214-250

Unemployment Compensation

31028

Date Issued 06/2022

A-24

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-214-260

Workmen's Compensation

31029

11-000-214-270

Health Benefits

31030

11-000-214-280

Tuition Reimbursement

31031

11-000-214-290

Other Employee Benefits

31032

11-000-214-299

Unused Sick Payment to Terminated /

Retired Staff

31033

11-000-214-XXX

Total School Nurse (Instruction)

31250

11-000-215-100

Salaries

31300

11-000-215-199

Unused Vacation Payment to Terminated /

Retired Staff

31303

11-000-215-210

Group Insurance

31305

11-000-215-220

Social Security Contributions

31306

11-000-215-249

Pension Contributions

31307

11-000-215-250

Unemployment Compensation

31308

11-000-215-260

Workmen's Compensation

31309

11-000-215-270

Health Benefits

31310

11-000-215-280

Tuition Reimbursement

31311

11-000-215-290

Other Employee Benefits

31312

11-000-215-299

Unused Sick Payment to Terminated /

Retired Staff

31313

11-000-215-320

Purchased Professional and Technical

Services

31340

11-000-215-580

Travel – All Other

31350

11-000-215-581

Travel for Regular Business

31351

11-000-215-600

Supplies and Materials

31360

11-000-215-730

Equipment

31370

11-000-215-800

Other Objects

31380

11-000-215-XXX

Total Undistributed Expenditures -

Speech, OT, PT and Related Services

(Instruction)

31400 - - - X

11-000-216-100

Salaries

40500

11-000-216-199

Unused Vacation Payment to Terminated /

Retired Staff

40505

Date Issued 06/2022

A-25

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-216-320

Purchased Professional - Educational

Services

40520

11-000-216-600

Supplies and Materials

40540

11-000-216-800

Other Objects

40560

11-000-216-XXX

Total Undistributed Expenditures -

Speech, OT, PT and Related Services

40580

11-000-217-100

Salaries

41000

11-000-217-199

Unused Vacation Payment to Terminated /

Retired Staff

41005

11-000-217-210

Group Insurance

41010

11-000-217-220

Social Security Contributions

41011

11-000-217-249

Pension Contributions

41012

11-000-217-250

Unemployment Compensation

41013

11-000-217-260

Workmen's Compensation

41014

11-000-217-270

Health Benefits

41015

11-000-217-280

Tuition Reimbursement

41016

11-000-217-290

Other Employee Benefits

41017

11-000-217-299

Unused Sick Payment to Terminated /

Retired Staff

41018

11-000-217-320

Purchased Professional - Educational

Services

41020

11-000-217-580

Travel – All Other

41030

11-000-217-581

Travel for Regular Business

41031

11-000-217-600

Supplies and Materials

41040

11-000-217-730

Equipment

41050

11-000-217-800

Other Objects

41060

11-000-217-XXX

Total Undistributed Expenditures - Other

Support Services - Students -

Extraordinary Services

41080

11-000-218-104

15-000-218-104

Salaries of Other Professional Staff

41500

11-000-218-105

15-000-218-105

Salaries of Secretarial and Clerical

Assistants

41520

11-000-218-110

15-000-218-110

Other Salaries

41540

11-000-218-172

Salaries of Family Support Teams -

Guidance

41542

Date Issued 06/2022

A-26

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-218-173

Salaries of Family Liaisons/Community

Parent Involvement Specialists - Guidance

41543

11-000-218-199

15-000-218-199

Unused Vacation Payment to Terminated /

Retired Staff

41545

11-000-218-210

Group Insurance

41550

11-000-218-220

Social Security Contributions

41551

11-000-218-249

Pension Contributions

41552

11-000-218-250

Unemployment Compensation

41553

11-000-218-260

Workmen's Compensation

41554

11-000-218-270

Health Benefits

41555

11-000-218-280

Tuition Reimbursement

41556

11-000-218-290

Other Employee Benefits

41557

11-000-218-299

Unused Sick Payment to Terminated /

Retired Staff

41558

11-000-218-320

15-000-218-320

Purchased Professional - Educational

Services

41560

11-000-218-390

15-000-218-390

Other Purchased Prof. and Tech. Services

41580

11-000-218-500

15-000-218-500

Other Purchased Services (400-500 series)

41600

11-000-218-580

Travel – All Other

41610

11-000-218-581

Travel for Regular Business

41611

11-000-218-600

15-000-218-600

Supplies and Materials

41620

11-000-218-730

Equipment

41630

11-000-218-800

15-000-218-800

Other Objects

41640

11-000-218-894

Miscellaneous Expenditures –

Meetings/Other

41645

11-000-218-XXX

15-000-218-XXX

Total Undistributed Expenditures -

Guidance

41660

11-000-219-104

Salaries of Other Professional Staff

42000

11-000-219-105

Salaries of Secretarial and Clerical

Assistants

42020

11-000-219-110

Other Salaries

42040

11-000-219-199

Unused Vacation Payment to Terminated /

Retired Staff

42045

Date Issued 06/2022

A-27

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-219-320

Purchased Professional - Educational

Services

42060

11-000-219-390

Other Purchased Prof. and Tech. Services

42080

11-000-219-500

Other Purchased Services (400-500 series)

42100

11-000-219-591

Residential Costs

42120

11-000-219-600

Supplies and Materials

42160

11-000-219-800

Other Objects

42180

11-000-219-XXX

Total Undistributed Expenditures - Child

Study Teams

42200

11-000-221-102

15-000-221-102

Salaries of Supervisor of Instruction

43000

11-000-221-104

15-000-221-104

Salaries of Other Professional Staff

43020

11-000-221-105

15-000-221-105

Salaries of Secretaries and Clerical

Assistants

43040

11-000-221-110

15-000-221-110

Other Salaries

43060

11-000-221-199

15-000-221-199

Unused Vacation Payment to Terminated /

Retired Staff

43065

11-000-221-176

15-000-221-176

Salaries of Facilitators, Math and Literacy

Coaches

43080

11-000-221-210

Group Insurance

43085

11-000-221-220

Social Security Contributions

43086

11-000-221-249

Pension Contributions

43087

11-000-221-250

Unemployment Compensation

43088

11-000-221-260

Workmen's Compensation

43089

11-000-221-270

Health Benefits

43090

11-000-221-280

Tuition Reimbursement

43091

11-000-221-290

Other Employee Benefits

43092

11-000-221-299

Unused Sick Payment to Terminated /

Retired Staff

43093

11-000-221-320

15-000-221-320

Purchased Professional - Educational

Services

43100

11-000-221-390

15-000-221-390

Other Purchased Professional and

Technical Services

43120

11-000-221-500

15-000-221-500

Other Purchased Services (400-500)

43140

11-000-221-580

Travel – All Other

43150

Date Issued 06/2022

A-28

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-221-581

Travel for Regular Business

43151

11-000-221-600

15-000-221-600

Supplies and Materials

43160

11-000-221-730

Equipment

43170

11-000-221-800

15-000-221-800

Other Objects

43180

11-000-221-XXX

15-000-221-XXX

Total Undistributed Expenditures -

Improvement of Instruction Services

43200

11-000-222-100

15-000-222-100

Salaries – Regular

43500

11-000-222-110

Salaries - Other

43505

11-000-222-177

15-000-222-177

Salaries of Technology Coordinators

43520

11-000-222-199

15-000-222-199

Unused Vacation Payment to Terminated /

Retired Staff

43525

11-000-222-210

Group Insurance

43530

11-000-222-220

Social Security Contributions

43531

11-000-222-249

Pension Contributions

43532

11-000-222-250

Unemployment Compensation

43533

11-000-222-260

Workmen's Compensation

43534

11-000-222-270

Health Benefits

43535

11-000-222-280

Tuition Reimbursement

43536

11-000-222-290

Other Employee Benefits

43537

11-000-222-299

Unused Sick Payment to Terminated /

Retired Staff

43538

11-000-222-300

15-000-222-300

Purchased Professional and Technical

Services

43540

11-000-222-500

15-000-222-500

Other Purchased Services (400-500 series)

43560

11-000-222-580

Travel – All Other

43570

11-000-222-581

Travel for Regular Business

43571

11-000-222-600

15-000-222-600

Supplies and Materials

43580

11-000-222-730

Equipment

43590

11-000-222-800

15-000-222-800

Other Objects

43600

11-000-222-XXX

15-000-222-XXX

Total Undistributed Expenditures -

Education Media Services/Library

43620

11-000-223-102

Salaries of Supervisors of Instruction

44000

11-000-223-104

Salaries of Other Professional Staff

44020

Date Issued 06/2022

A-29

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-223-105

Salaries of Secretarial and Clerical

Assistants

44040

11-000-223-110

Other Salaries

44060

11-000-223-199

Unused Vacation Payment to Terminated /

Retired Staff

44065

11-000-223-210

Group Insurance

44070

11-000-223-220

Social Security Contributions

44071

11-000-223-249

Pension Contributions

44072

11-000-223-250

Unemployment Compensation

44073

11-000-223-260

Workmen's Compensation

44074

11-000-223-270

Health Benefits

44075

11-000-223-280

Tuition Reimbursement

44076

11-000-223-290

Other Employee Benefits

44077

11-000-223-299

Unused Sick Payment to Terminated /

Retired Staff

44078

11-000-223-320

15-000-223-320

Purchased Professional - Educational

Services

44080

11-000-223-390

15-000-223-390

Other Purchased Prof. and Tech. Services

44100

11-000-223-500

15-000-223-500

Other Purchased Services (400-500 series)

44120

11-000-223-580

Travel – All Other

44130

11-000-223-581

Travel for Regular Business

44131

11-000-223-600

15-000-223-600

Supplies and Materials

44140

11-000-223-730

Equipment

44150

11-000-223-800

15-000-223-800

Other Objects

44160

11-000-223-XXX

15-000-223-XXX

Total Undistributed Expenditures -

Instructional Staff Training Services

44180

11-000-224-101

Salaries - School Librarians

43650

11-000-224-199

Unused Vacation Payment to Terminated /

Retired Staff

43660

11-000-224-210

Group Insurance

43665

11-000-224-220

Social Security Contributions

43666

11-000-224-249

Pension Contributions

43667

11-000-224-250

Unemployment Compensation

43668

11-000-224-260

Workmen's Compensation

43669

Date Issued 06/2022

A-30

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-224-270

Health Benefits

43670

11-000-224-280

Tuition Reimbursement

43671

11-000-224-290

Other Employee Benefits

43672

11-000-224-299

Unused Sick Payment to Terminated /

Retired Staff

43673

11-000-224-XXX

Total School Librarians Salary and Fringe

Benefits (Only)

43700

11-000-230-100

Salaries

45000

11-000-230-108

Salaries of Attorneys

45020

11-000-230-109

Salaries - Governance Staff (BOE Direct

Reports Only)

45025

11-000-230-180

Salaries of State Monitors

45030

11-000-230-181

Repayment of Principal - NJDOE Loan

45031

11-000-230-182

Interest Expense - NJDOE Loan

45032

11-000-230-199

Unused Vacation Payment to Terminated /

Retired Staff

45035

11-000-230-331

Legal Services (Note: APSSD – Not

Litigation Related Legal Services)

45040

11-000-230-332

Audit Fees

45060

11-000-230-333

Expenditure and Internal Control Audit

Fees

45070

11-000-230-334

Architectural/Engineering Services

45080

11-000-230-336

Legal Services – Litigation First $15,000

45085

11-000-230-337

Legal Services – Litigation Above $15,000

45086

11-000-230-339

Other Purchased Professional Services

45100

11-000-230-340

Purchased Technical Services

45120

11-000-230-530

Communications / Telephone

45140

11-000-230-580

Travel – All Other

45150

11-000-230-581

Travel for Regular Business

45151

11-000-230-585

BOE Other Purchased Services

45160

11-000-230-590

Miscellaneous Purchased Services (400-

500) [Other than 530 and 585]

45180

11-000-230-610

General Supplies

45200

11-000-230-630

BOE In-House Training/Meeting Supplies

45220

Date Issued 06/2022

A-31

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-230-730

Equipment

45230

11-000-230-820

Judgments Against the School Entity

45240

11-000-230-821

Affordable Care Act – Employer Shared

Responsibility Payment

45241

11-000-230-822

Affordable Care Act – Information

Reporting Penalties

45242

11-000-230-890

Miscellaneous Expenditures

45260

11-000-230-891

Miscellaneous Expenditures - Advertising

(Restricted)

45261

11-000-230-892

Miscellaneous Expenditures -

Entertainment

45262

11-000-230-893

Miscellaneous Expenditures - Real Estate

45263

11-000-230-895

BOE Membership Dues and Fees

45280

11-000-230-897

Miscellaneous Expenditures - Bad Debts

45281

11-000-230-210

Group Insurance

45290

11-000-230-220

Social Security Contributions

45291

11-000-230-249

Pension Contributions

45292

11-000-230-250

Unemployment Compensation

45293

11-000-230-260

Workmen's Compensation

45294

11-000-230-270

Health Benefits

45295

11-000-230-280

Tuition Reimbursement

45296

11-000-230-290

Other Employee Benefits

45297

11-000-230-299

Unused Sick Payment to Terminated /

Retired Staff

45298

11-000-230-XXX

Total Undistributed Expenditures -

Support Services - General Administration

45300

11-000-240-103

15-000-240-103

Salaries of Principals / Assistant Principals /

Program Directors

46000

11-000-240-104

15-000-240-104

Salaries of Other Professional Staff

46020

11-000-240-105

15-000-240-105

Salaries of Secretarial and Clerical

Assistants

46040

11-000-240-110

15-000-240-110

Other Salaries

46060

11-000-240-199

15-000-240-199

Unused Vacation Payment to Terminated /

Retired Staff

46065

11-000-240-210

Group Insurance

46070

Date Issued 06/2022

A-32

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-240-220

Social Security Contributions

46071

11-000-240-249

Pension Contributions

46072

11-000-240-250

Unemployment Compensation

46073

11-000-240-260

Workmen's Compensation

46074

11-000-240-270

Health Benefits

46075

11-000-240-280

Tuition Reimbursement

46076

11-000-240-290

Other Employee Benefits

46077

11-000-240-299

Unused Sick Payment to Terminated /

Retired Staff

46078

11-000-240-300

15-000-240-300

Purchased Professional and Technical

Services

46080

11-000-240-500

15-000-240-500

Other Purchased Services (400-500 series)

46100

11-000-240-580

Travel – All Other

46110

11-000-240-581

Travel for Regular Business

46111

11-000-240-600

15-000-240-600

Supplies and Materials

46120

11-000-240-730

Equipment

46130

11-000-240-800

15-000-240-800

Other Objects

46140

11-000-240-XXX

15-000-240-XXX

Total Undistributed Expenditures -Support

Services - School Administration

46160

11-000-251-100

Salaries

47000

11-000-251-199

Unused Vacation Payment to Terminated /

Retired Staff

47005

11-000-251-210

Group Insurance

47010

11-000-251-220

Social Security Contributions

47011

11-000-251-249

Pension Contributions

47012

11-000-251-250

Unemployment Compensation

47013

11-000-251-260

Workmen's Compensation

47014

11-000-251-270

Health Benefits

47015

11-000-251-280

Tuition Reimbursement

47016

11-000-251-290

Other Employee Benefits

47017

11-000-251-299

Unused Sick Payment to Terminated /

Retired Staff

47018

11-000-251-330

Purchased Professional Services

47020

Date Issued 06/2022

A-33

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-251-335

Purchased Professional Services - Public

Relations Costs

47025

11-000-251-340

Purchased Technical Services

47040

11-000-251-580

Travel – All Other

47050

11-000-251-581

Travel for Regular Business

47051

11-000-251-592

Miscellaneous Purchased Services (400-

500) [Other Than 594]

47060

11-000-251-594

Sale/Lease-back Payments

47080

11-000-251-600

Supplies and Materials

47100

11-000-251-730

Equipment

47110

11-000-251-831

Interest on Current Loans

47120

11-000-251-832

Interest on Lease Purchase Agreements

47140

11-000-251-836

Interest on Bond Anticipation Notes (BANs)

47160

11-000-251-890

Miscellaneous Expenditures

47180

11-000-251-897

Shared Service Agreement – Board of

County Commissioners

47190

11-000-251-898

Miscellaneous Expenditures – Corporate

Taxes Levied on Tuition

47195

11-000-251-XXX

Total Undistributed Expenditures - Central

Services

47200

11-000-252-100

Salaries

47500

11-000-252-199

Unused Vacation Payment to Terminated /

Retired Staff

47505

11-000-252-210

Group Insurance

47510

11-000-252-220

Social Security Contributions

47511

11-000-252-249

Pension Contributions

47512

11-000-252-250

Unemployment Compensation

47513

11-000-252-260

Workmen's Compensation

47514

11-000-252-270

Health Benefits

47515

11-000-252-280

Tuition Reimbursement

47516

11-000-252-290

Other Employee Benefits

47517

11-000-252-299

Unused Sick Payment to Terminated /

Retired Staff

47518

11-000-252-330

Purchased Professional Services

47520

Date Issued 06/2022

A-34

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-252-340

Purchased Technical Services

47540

11-000-252-500

Other Purchased Services (400-500 series)

47560

11-000-252-580

Travel – All Other

47570

11-000-252-581

Travel for Regular Business

47571

11-000-252-600

Supplies and Materials

47580

11-000-252-730

Equipment

47590

11-000-252-800

Other Objects

47600

11-000-252-XXX

Total Undistributed Expenditures -

Administrative Information Technology

47620

11-000-261-100

Salaries

48500

11-000-261-199

Unused Vacation Payment to Terminated /

Retired Staff

48505

11-000-261-420

Cleaning, Repair, and Maintenance Services

48520

11-000-261-421

Lead Testing of Drinking Water

48530

11-000-261-610

General Supplies

48540

11-000-261-800

Other Objects

48560

11-000-261-XXX

Total Undistributed Expenditures -

Required Maintenance for School Facilities

48580

11-000-262-100

Salaries

49000

11-000-262-107

15-000-262-107

Salaries of Non-Instructional Aides

49020

11-000-262-199

Unused Vacation Payment to Terminated /

Retired Staff

49025

11-000-262-210

Group Insurance

49030

11-000-262-220

Social Security Contributions

49031

11-000-262-249

Pension Contributions

49032

11-000-262-250

Unemployment Compensation

49033

11-000-262-260

Workmen's Compensation

49034

11-000-262-270

Health Benefits

49035

11-000-262-280

Tuition Reimbursement

49036

11-000-262-290

Other Employee Benefits

49037

11-000-262-299

Unused Sick Payment to Terminated /

Retired Staff

49038

11-000-262-300

Purchased Professional and Technical

Services

49040

Date Issued 06/2022

A-35

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-262-420

Cleaning, Repair, and Maintenance Services

49060

11-000-262-441

Rental of Land and Building Other than

Lease Purchase Agreement

49080

11-000-262-444

Lease Purchase Payments- Energy Savings

Improvement Program

49100

11-000-262-490

Other Purchased Property Services

49120

11-000-262-520

Insurance

49140

11-000-262-580

Travel – All Other

49150

11-000-262-581

Travel for Regular Business

49151

11-000-262-590

Miscellaneous Purchased Services

49160

11-000-262-610

15-000-262-610

General Supplies

49180

11-000-262-621

Energy (Natural Gas)

49200

11-000-262-622

Energy (Electricity)

49220

11-000-262-624

Energy (Oil)

49240

11-000-262-626

Energy (Gasoline)

49260

11-000-262-730

Equipment

49270

11-000-262-800

Other Objects

49280

11-000-262-837

Interest - Energy Savings Improvement

Program Bonds

49300

11-000-262-917

Principal - Energy Savings Improvement

Program Bonds

49320

11-000-262-XXX

15-000-262-XXX

Total Undistributed Expenditures -

Custodial Services

49340

11-000-263-100

Salaries

50000

11-000-263-199

Unused Vacation Payment to Terminated /

Retired Staff

50005

11-000-263-210

Group Insurance

50010

11-000-263-220

Social Security Contributions

50011

11-000-263-249

Pension Contributions

50012

11-000-263-250

Unemployment Compensation

50013

11-000-263-260

Workmen's Compensation

50014

11-000-263-270

Health Benefits

50015

11-000-263-280

Tuition Reimbursement

50016

11-000-263-290

Other Employee Benefits

50017

Date Issued 06/2022

A-36

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-263-299

Unused Sick Payment to Terminated /

Retired Staff

50018

11-000-263-300

Purchased Professional and Technical

Services

50020

11-000-263-420

Cleaning, Repair, and Maintenance Services

50040

11-000-263-580

Travel – All Other

50050

11-000-263-581

Travel for Regular Business

50051

11-000-263-610

General Supplies

50060

11-000-263-730

Equipment

50070

11-000-263-800

Other Objects

50080

11-000-263-XXX

Total Undistributed Expenditures - Care

and Upkeep of Grounds

50100

11-000-266-100

15-000-266-100

Salaries

51000

11-000-266-199

15-000-266-199

Unused Vacation Payment to Terminated /

Retired Staff

51005

11-000-266-210

Group Insurance

51010

11-000-266-220

Social Security Contributions

51011

11-000-266-249

Pension Contributions

51012

11-000-266-250

Unemployment Compensation

51013

11-000-266-260

Workmen's Compensation

51014

11-000-266-270

Health Benefits

51015

11-000-266-280

Tuition Reimbursement

51016

11-000-266-290

Other Employee Benefits

51017

11-000-266-299

Unused Sick Payment to Terminated /

Retired Staff

51018

11-000-266-300

15-000-266-300

Purchased Professional and Technical

Services

51020

11-000-266-420

15-000-266-420

Cleaning, Repair, and Maintenance Services

51040

11-000-266-580

Travel – All Other

51050

11-000-266-581

Travel for Regular Business

51051

11-000-266-610

15-000-266-610

General Supplies

51060

11-000-266-730

Equipment

51070

11-000-266-800

15-000-266-800

Other Objects

51080

11-000-266-XXX

Total Security

51100

Date Issued 06/2022

A-37

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-26X-XXX

Total Undistributed Expenditures -

Operations and Maintenance of Plant

Services

51120

11-000-270-107

Salaries of Non-Instructional Aides

52000

11-000-270-160

Salaries for Pupil Transportation (Between

Home and School) - Regular

52020

11-000-270-161

Salaries for Pupil Transportation (Between

Home and School) - Special Education

52040

11-000-270-162

Salaries for Pupil Transportation (Other

than Between Home and School)

52060

11-000-270-163

Salaries for Pupil Transportation (Between

Home and School) – Non-Public School

52080

11-000-270-199

Unused Vacation Payment to Terminated /

Retired Staff

52085

11-000-270-210

Group Insurance

52090

11-000-270-220

Social Security Contributions

52091

11-000-270-249

Pension Contributions

52092

11-000-270-250

Unemployment Compensation

52093

11-000-270-260

Workmen's Compensation

52094

11-000-270-270

Health Benefits

52095

11-000-270-280

Tuition Reimbursement

52096

11-000-270-290

Other Employee Benefits

52097

11-000-270-299

Unused Sick Payment to Terminated /

Retired Staff

52098

11-000-270-350

Management Fee - ESC and CTSA

Transportation Program

52100

11-000-270-390

Other Purchased Professional and

Technical Services

52120

11-000-270-420

Cleaning, Repair, and Maintenance Services

52140

11-000-270-442

Rental Payments - School Buses

52160

11-000-270-443

Lease Purchase Payments - School Buses

52180

11-000-270-503

Contract Services - Aid in Lieu Payments -

Non-Public School

52200

11-000-270-504

Contract Services - Aid in Lieu Payments -

Charter School

52220

Date Issued 06/2022

A-38

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-270-505

Contract Services - Aid in Lieu Payments-

Choice School

52240

11-000-270-511

Contract Services (Between Home and

School)-Vendors

52260

11-000-270-512

15-000-270-512

Contract Services (Other than Between

Home and School)-Vendors

52280

11-000-270-513

Contract Services (Between Home and

School)-Joint Agreements

52300

11-000-270-514

Contract Services (Special Ed Students)-

Vendors

52320

11-000-270-515

Contract Services (Special Ed Students)-

Joint Agreements

52340

11-000-270-517

Contract Services (Regular Students)-ESCs

and CTSAs

52360

11-000-270-518

Contract Services (Special Ed Students)-

ESCs and CTSAs

52380

11-000-270-580

Travel – All Other

52390

11-000-270-581

Travel for Regular Business

52391

11-000-270-593

Miscellaneous Purchased Services -

Transportation

52400

11-000-270-610

General Supplies

52420

11-000-270-615

Transportation Supplies

52440

11-000-270-626

Fuel Costs Funded by Advertising Revenue

52450

11-000-270-732

Non-Instructional Equipment

52455

11-000-270-800

Other Objects

52460

11-000-270-XXX

15-000-270-XXX

Total Undistributed Expenditures -Student

Transportation Services

52480

11-000-280-610

General Supplies

52700

11-000-280-611

Food

52720

11-000-280-730

Equipment

52740

11-000-280-800

Other Objects

52760

11-000-280-XXX

Total Behavior Modification

52780

11-1XX-100-210

Group Insurance

53000

11-1XX-100-220

Social Security Contributions

53020

11-1XX-100-232

TPAF Contributions - ERIP

53040

Date Issued 06/2022

A-39

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-1XX-100-241

Other Retirement Contributions - PERS

53060

11-1XX-100-242

Other Retirement Contributions - ERIP

53080

11-1XX-100-248

Other Retirement Contributions - Deferred

PERS Payment

53100

11-1XX-100-249

Other Retirement Contributions - Regular

53120

11-1XX-100-250

Unemployment Compensation

53140

11-1XX-100-260

Workmen's Compensation

53160

11-1XX-100-270

Health Benefits

53180

11-1XX-100-280

Tuition Reimbursement

53200

11-1XX-100-290

Other Employee Benefits

53220

11-1XX-100-299

Unused Sick Payment to Terminated /

Retired Staff

53225

11-1XX-100-2XX

Total Regular Programs - Instruction

53240

11-2XX-100-210

Group Insurance

54000

11-2XX-100-220

Social Security Contributions

54020

11-2XX-100-232

TPAF Contributions - ERIP

54040

11-2XX-100-241

Other Retirement Contributions - PERS

54060

11-2XX-100-242

Other Retirement Contributions - ERIP

54080

11-2XX-100-248

Other Retirement Contributions - Deferred

PERS Payment

54100

11-2XX-100-249

Other Retirement Contributions - Regular

54120

11-2XX-100-250

Unemployment Compensation

54140

11-2XX-100-260

Workmen's Compensation

54160

11-2XX-100-270

Health Benefits

54180

11-2XX-100-280

Tuition Reimbursement

54200

11-2XX-100-290

Other Employee Benefits

54220

11-2XX-100-299

Unused Sick Payment to Terminated /

Retired Staff

54225

11-2XX-100-2XX

Total Special Programs - Instruction

54240

11-3XX-100-210

Group Insurance

55000

11-3XX-100-220

Social Security Contributions

55020

11-3XX-100-232

TPAF Contributions - ERIP

55040

11-3XX-100-241

Other Retirement Contributions - PERS

55060

Date Issued 06/2022

A-40

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-3XX-100-242

Other Retirement Contributions - ERIP

55080

11-3XX-100-248

Other Retirement Contributions - Deferred

PERS Payment

55100

11-3XX-100-249

Other Retirement Contributions - Regular

55120

11-3XX-100-250

Unemployment Compensation

55140

11-3XX-100-260

Workmen's Compensation

55160

11-3XX-100-270

Health Benefits

55180

11-3XX-100-280

Tuition Reimbursement

55200

11-3XX-100-290

Other Employee Benefits

55220

11-3XX-100-299

Unused Sick Payment to Terminated /

Retired Staff

55225

11-3XX-100-2XX

Total Vocational Programs - Instruction

55240

11-4XX-100-210

Group Insurance

56000

11-4XX-100-220

Social Security Contributions

56020

11-4XX-100-232

TPAF Contributions - ERIP

56040

11-4XX-100-241

Other Retirement Contributions - PERS

56060

11-4XX-100-242

Other Retirement Contributions - ERIP

56080

11-4XX-100-248

Other Retirement Contributions - Deferred

PERS Payment

56100

11-4XX-100-249

Other Retirement Contributions - Regular

56120

11-4XX-100-250

Unemployment Compensation

56140

11-4XX-100-260

Workmen's Compensation

56160

11-4XX-100-270

Health Benefits

56180

11-4XX-100-280

Tuition Reimbursement

56200

11-4XX-100-290

Other Employee Benefits

56220

11-4XX-100-299

Unused Sick Payment to Terminated /

Retired Staff

56225

11-4XX-100-2XX

Total Other Instructional Programs -

Instruction

56240

11-800-330-210

Group Insurance

58000

11-800-330-220

Social Security Contributions

58020

11-800-330-232

TPAF Contributions - ERIP

58040

11-800-330-241

Other Retirement Contributions - PERS

58060

Date Issued 06/2022

A-41

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-800-330-242

Other Retirement Contributions - ERIP

58080

11-800-330-248

Other Retirement Contributions - Deferred

PERS Payment

58100

11-800-330-249

Other Retirement Contributions - Regular

58120

11-800-330-250

Unemployment Compensation

58140

11-800-330-260

Workmen's Compensation

58160

11-800-330-270

Health Benefits

58180

11-800-330-280

Tuition Reimbursement

58200

11-800-330-290

Other Employee Benefits

58220

11-800-330-299

Unused Sick Payment to Terminated /

Retired Staff

58225

11-800-330-2XX

Total Community Services Programs /

Operations

58240

11-000-211-210

Group Insurance

59000

11-000-211-220

Social Security Contributions

59020

11-000-211-232

TPAF Contributions - ERIP

59040

11-000-211-241

Other Retirement Contributions - PERS

59060

11-000-211-242

Other Retirement Contributions - ERIP

59080

11-000-211-248

Other Retirement Contributions - Deferred

PERS Payment

59100

11-000-211-249

Other Retirement Contributions - Regular

59120

11-000-211-250

Unemployment Compensation

59140

11-000-211-260

Workmen's Compensation

59160

11-000-211-270

Health Benefits

59180

11-000-211-280

Tuition Reimbursement

59200

11-000-211-290

Other Employee Benefits

59220

11-000-211-299

Unused Sick Payment to Terminated /

Retired Staff

59225

11-000-211-2XX

Total Attendance and Social Work Services

59240

11-000-213-210

Group Insurance

59500

11-000-213-220

Social Security Contributions

59520

11-000-213-232

TPAF Contributions - ERIP

59540

11-000-213-241

Other Retirement Contributions - PERS

59560

Date Issued 06/2022

A-42

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-213-242

Other Retirement Contributions - ERIP

59580

11-000-213-248

Other Retirement Contributions - Deferred

PERS Payment

59600

11-000-213-249

Other Retirement Contributions - Regular

59620

11-000-213-250

Unemployment Compensation

59640

11-000-213-260

Workmen's Compensation

59660

11-000-213-270

Health Benefits

59680

11-000-213-280

Tuition Reimbursement

59700

11-000-213-290

Other Employee Benefits

59720

11-000-213-299

Unused Sick Payment to Terminated /

Retired Staff

59725

11-000-213-2XX

Total Health Services

59740

11-000-216-210

Group Insurance

60000

11-000-216-220

Social Security Contributions

60020

11-000-216-232

TPAF Contributions - ERIP

60040

11-000-216-241

Other Retirement Contributions - PERS

60060

11-000-216-242

Other Retirement Contributions - ERIP

60080

11-000-216-248

Other Retirement Contributions - Deferred

PERS Payment

60100

11-000-216-249

Other Retirement Contributions - Regular

60120

11-000-216-250

Unemployment Compensation

60140

11-000-216-260

Workmen's Compensation

60160

11-000-216-270

Health Benefits

60180

11-000-216-280

Tuition Reimbursement

60200

11-000-216-290

Other Employee Benefits

60220

11-000-216-299

Unused Sick Payment to Terminated /

Retired Staff

60225

11-000-216-2XX

Total Other Support Services – Speech /

OT / PT and Related Services

60240

11-000-217-210

Group Insurance

60500

11-000-217-220

Social Security Contributions

60520

11-000-217-232

TPAF Contributions - ERIP

60540

11-000-217-241

Other Retirement Contributions - PERS

60560

Date Issued 06/2022

A-43

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-217-242

Other Retirement Contributions - ERIP

60580

11-000-217-248

Other Retirement Contributions - Deferred

PERS Payment

60600

11-000-217-249

Other Retirement Contributions - Regular

60620

11-000-217-250

Unemployment Compensation

60640

11-000-217-260

Workmen's Compensation

60660

11-000-217-270

Health Benefits

60680

11-000-217-280

Tuition Reimbursement

60700

11-000-217-290

Other Employee Benefits

60720

11-000-217-299

Unused Sick Payment to Terminated /

Retired Staff

60725

11-000-217-2XX

Total Other Support Services - Students -

Extraordinary

60740

11-000-218-210

Group Insurance

61000

11-000-218-220

Social Security Contributions

61020

11-000-218-232

TPAF Contributions - ERIP

61040

11-000-218-241

Other Retirement Contributions - PERS

61060

11-000-218-242

Other Retirement Contributions - ERIP

61080

11-000-218-248

Other Retirement Contributions - Deferred

PERS Payment

61100

11-000-218-249

Other Retirement Contributions - Regular

61120

11-000-218-250

Unemployment Compensation

61140

11-000-218-260

Workmen's Compensation

61160

11-000-218-270

Health Benefits

61180

11-000-218-280

Tuition Reimbursement

61200

11-000-218-290

Other Employee Benefits

61220

11-000-218-299

Unused Sick Payment to Terminated /

Retired Staff

61225

11-000-218-2XX

Total Other Support Services - Guidance

61240

11-000-219-210

Group Insurance

61500

11-000-219-220

Social Security Contributions

61520

11-000-219-232

TPAF Contributions - ERIP

61540

11-000-219-241

Other Retirement Contributions - PERS

61560

Date Issued 06/2022

A-44

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-219-242

Other Retirement Contributions - ERIP

61580

11-000-219-248

Other Retirement Contributions - Deferred

PERS Payment

61600

11-000-219-249

Other Retirement Contributions - Regular

61620

11-000-219-250

Unemployment Compensation

61640

11-000-219-260

Workmen's Compensation

61660

11-000-219-270

Health Benefits

61680

11-000-219-280

Tuition Reimbursement

61700

11-000-219-290

Other Employee Benefits

61720

11-000-219-299

Unused Sick Payment to Terminated /

Retired Staff

61725

11-000-219-2XX

Total Other Support Services - Child Study

Teams

61740

11-000-221-210

Group Insurance

62500

11-000-221-220

Social Security Contributions

62520

11-000-221-232

TPAF Contributions - ERIP

62540

11-000-221-241

Other Retirement Contributions - PERS

62560

11-000-221-242

Other Retirement Contributions - ERIP

62580

11-000-221-248

Other Retirement Contributions - Deferred

PERS Payment

62600

11-000-221-249

Other Retirement Contributions - Regular

62620

11-000-221-250

Unemployment Compensation

62640

11-000-221-260

Workmen's Compensation

62660

11-000-221-270

Health Benefits

62680

11-000-221-280

Tuition Reimbursement

62700

11-000-221-290

Other Employee Benefits

62720

11-000-221-299

Unused Sick Payment to Terminated /

Retired Staff

62725

11-000-221-2XX

Total Improvement of Instruction Services

62740

11-000-222-210

Group Insurance

63000

11-000-222-220

Social Security Contributions

63020

11-000-222-232

TPAF Contributions - ERIP

63040

11-000-222-241

Other Retirement Contributions - PERS

63060

Date Issued 06/2022

A-45

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-222-242

Other Retirement Contributions - ERIP

63080

11-000-222-248

Other Retirement Contributions - Deferred

PERS Payment

63100

11-000-222-249

Other Retirement Contributions - Regular

63120

11-000-222-250

Unemployment Compensation

63140

11-000-222-260

Workmen's Compensation

63160

11-000-222-270

Health Benefits

63180

11-000-222-280

Tuition Reimbursement

63200

11-000-222-290

Other Employee Benefits

63220

11-000-222-299

Unused Sick Payment to Terminated /

Retired Staff

63225

11-000-222-2XX

Total Educational Media Services / School

Library

63240

11-000-223-210

Group Insurance

63500

11-000-223-220

Social Security Contributions

63520

11-000-223-232

TPAF Contributions - ERIP

63540

11-000-223-241

Other Retirement Contributions - PERS

63560

11-000-223-242

Other Retirement Contributions - ERIP

63580

11-000-223-248

Other Retirement Contributions - Deferred

PERS Payment

63600

11-000-223-249

Other Retirement Contributions - Regular

63620

11-000-223-250

Unemployment Compensation

63640

11-000-223-260

Workmen's Compensation

63660

11-000-223-270

Health Benefits

63680

11-000-223-280

Tuition Reimbursement

63700

11-000-223-290

Other Employee Benefits

63720

11-000-223-299

Unused Sick Payment to Terminated /

Retired Staff

63725

11-000-223-2XX

Total Instructional Staff Training Services

63740

11-000-230-210

Group Insurance

64500

11-000-230-220

Social Security Contributions

64520

11-000-230-232

TPAF Contributions - ERIP

64540

11-000-230-241

Other Retirement Contributions - PERS

64560

Date Issued 06/2022

A-46

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-230-242

Other Retirement Contributions - ERIP

64580

11-000-230-248

Other Retirement Contributions - Deferred

PERS Payment

64600

11-000-230-249

Other Retirement Contributions - Regular

64620

11-000-230-250

Unemployment Compensation

64640

11-000-230-260

Workmen's Compensation

64660

11-000-230-270

Health Benefits

64680

11-000-230-280

Tuition Reimbursement

64700

11-000-230-290

Other Employee Benefits

64720

11-000-230-299

Unused Sick Payment to Terminated /

Retired Staff

64725

11-000-230-2XX

Total Support Services - General

Administration

64740

11-000-240-210

Group Insurance

65500

11-000-240-220

Social Security Contributions

65520

11-000-240-232

TPAF Contributions - ERIP

65540

11-000-240-241

Other Retirement Contributions - PERS

65560

11-000-240-242

Other Retirement Contributions - ERIP

65580

11-000-240-248

Other Retirement Contributions - Deferred

PERS Payment

65600

11-000-240-249

Other Retirement Contributions - Regular

65620

11-000-240-250

Unemployment Compensation

65640

11-000-240-260

Workmen's Compensation

65660

11-000-240-270

Health Benefits

65680

11-000-240-280

Tuition Reimbursement

65700

11-000-240-290

Other Employee Benefits

65720

11-000-240-299

Unused Sick Payment to Terminated /

Retired Staff

65725

11-000-240-2XX

Total Support Services - School

Administration

65740

11-000-251-210

Group Insurance

66500

11-000-251-220

Social Security Contributions

66520

11-000-251-232

TPAF Contributions - ERIP

66540

11-000-251-241

Other Retirement Contributions - PERS

66560

Date Issued 06/2022

A-47

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-251-242

Other Retirement Contributions - ERIP

66580

11-000-251-248

Other Retirement Contributions - Deferred

PERS Payment

66600

11-000-251-249

Other Retirement Contributions - Regular

66620

11-000-251-250

Unemployment Compensation

66640

11-000-251-260

Workmen's Compensation

66660

11-000-251-270

Health Benefits

66680

11-000-251-280

Tuition Reimbursement

66700

11-000-251-290

Other Employee Benefits

66720

11-000-251-299

Unused Sick Payment to Terminated /

Retired Staff

66725

11-000-251-2XX

Total Support Services - Central Services

66740

11-000-252-210

Group Insurance

67000

11-000-252-220

Social Security Contributions

67020

11-000-252-232

TPAF Contributions - ERIP

67040

11-000-252-241

Other Retirement Contributions - PERS

67060

11-000-252-242

Other Retirement Contributions - ERIP

67080

11-000-252-248

Other Retirement Contributions - Deferred

PERS Payment

67100

11-000-252-249

Other Retirement Contributions - Regular

67120

11-000-252-250

Unemployment Compensation

67140

11-000-252-260

Workmen's Compensation

67160

11-000-252-270

Health Benefits

67180

11-000-252-280

Tuition Reimbursement

67200

11-000-252-290

Other Employee Benefits

67220

11-000-252-299

Unused Sick Payment to Terminated /

Retired Staff

67225

11-000-252-2XX

Total Support Services - Administrative

Information Technology

67240

11-000-261-210

Group Insurance

68300

11-000-261-220

Social Security Contributions

68305

11-000-261-232

TPAF Contributions - ERIP

68310

11-000-261-241

Other Retirement Contributions - PERS

68315

Date Issued 06/2022

A-48

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-261-242

Other Retirement Contributions - ERIP

68320

11-000-261-248

Other Retirement Contributions - Deferred

PERS Payment

68325

11-000-261-249

Other Retirement Contributions - Regular

68330

11-000-261-250

Unemployment Compensation

68335

11-000-261-260

Workmen's Compensation

68340

11-000-261-270

Health Benefits

68345

11-000-261-280

Tuition Reimbursement

68350

11-000-261-290

Other Employee Benefits

68355

11-000-261-299

Unused Sick Payment to Terminated /

Retired Staff

68360

11-000-261-2XX

Total Required Maintenance for School

Facilities

68365

11-000-262-210

Group Insurance

68400

11-000-262-220

Social Security Contributions

68405

11-000-262-232

TPAF Contributions - ERIP

68410

11-000-262-241

Other Retirement Contributions - PERS

68415

11-000-262-242

Other Retirement Contributions - ERIP

68420

11-000-262-248

Other Retirement Contributions - Deferred

PERS Payment

68425

11-000-262-249

Other Retirement Contributions - Regular

68430

11-000-262-250

Unemployment Compensation

68435

11-000-262-260

Workmen's Compensation

68440

11-000-262-270

Health Benefits

68445

11-000-262-280

Tuition Reimbursement

68450

11-000-262-290

Other Employee Benefits

68455

11-000-262-299

Unused Sick Payment to Terminated /

Retired Staff

68460

11-000-262-2XX

Total Custodial Services

68465

11-000-263-210

Group Insurance

68500

11-000-263-220

Social Security Contributions

68505

11-000-263-232

TPAF Contributions - ERIP

68510

11-000-263-241

Other Retirement Contributions - PERS

68515

Date Issued 06/2022

A-49

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-263-242

Other Retirement Contributions - ERIP

68520

11-000-263-248

Other Retirement Contributions - Deferred

PERS Payment

68525

11-000-263-249

Other Retirement Contributions - Regular

68530

11-000-263-250

Unemployment Compensation

68535

11-000-263-260

Workmen's Compensation

68540

11-000-263-270

Health Benefits

68545

11-000-263-280

Tuition Reimbursement

68550

11-000-263-290

Other Employee Benefits

68555

11-000-263-299

Unused Sick Payment to Terminated /

Retired Staff

68560

11-000-263-2XX

Total Care and Upkeep of Grounds

68565

11-000-266-210

Group Insurance

68600

11-000-266-220

Social Security Contributions

68605

11-000-266-232

TPAF Contributions - ERIP

68610

11-000-266-241

Other Retirement Contributions - PERS

68615

11-000-266-242

Other Retirement Contributions - ERIP

68620

11-000-266-248

Other Retirement Contributions - Deferred

PERS Payment

68625

11-000-266-249

Other Retirement Contributions - Regular

68630

11-000-266-250

Unemployment Compensation

68635

11-000-266-260

Workmen's Compensation

68640

11-000-266-270

Health Benefits

68645

11-000-266-280

Tuition Reimbursement

68650

11-000-266-290

Other Employee Benefits

68655

11-000-266-299

Unused Sick Payment to Terminated /

Retired Staff

68660

11-000-266-2XX

Total Security

68665

11-000-270-210

Group Insurance

69000

11-000-270-220

Social Security Contributions

69020

11-000-270-232

TPAF Contributions - ERIP

69040

11-000-270-241

Other Retirement Contributions - PERS

69060

11-000-270-242

Other Retirement Contributions - ERIP

69080

Date Issued 06/2022

A-50

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-270-248

Other Retirement Contributions - Deferred

PERS Payment

69100

11-000-270-249

Other Retirement Contributions - Regular

69120

11-000-270-250

Unemployment Compensation

69140

11-000-270-260

Workmen's Compensation

69160

11-000-270-270

Health Benefits

69180

11-000-270-280

Tuition Reimbursement

69200

11-000-270-290

Other Employee Benefits

69220

11-000-270-299

Unused Sick Payment to Terminated /

Retired Staff

69225

11-000-270-2XX

Total Student Transportation Services

69240

11-000-400-210

Group Insurance

70000

11-000-400-220

Social Security Contributions

70020

11-000-400-232

TPAF Contributions - ERIP

70040

11-000-400-241

Other Retirement Contributions - PERS

70060

11-000-400-242

Other Retirement Contributions - ERIP

70080

11-000-400-248

Other Retirement Contributions - Deferred

PERS Payment

70100

11-000-400-249

Other Retirement Contributions - Regular

70120

11-000-400-250

Unemployment Compensation

70140

11-000-400-260

Workmen's Compensation

70160

11-000-400-270

Health Benefits

70180

11-000-400-280

Tuition Reimbursement

70200

11-000-400-290

Other Employee Benefits

70220

11-000-400-299

Unused Sick Payment to Terminated /

Retired Staff

70225

11-000-400-2XX

Total Facilities Acquisition and

Construction Services

70240

11-XXX-XXX-2XX

Total Allocated Benefits

70260

11-000-291-210

15-000-291-210

Group Insurance

71000

11-000-291-220

15-000-291-220

Social Security Contributions

71020

11-000-291-232

15-000-291-232

TPAF Contributions - ERIP

71040

11-000-291-233

TPAF/PERS - Special Assessments

71050

Date Issued 06/2022

A-51

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-291-241

15-000-291-241

Other Retirement Contributions - PERS

71060

11-000-291-242

15-000-291-242

Other Retirement Contributions - ERIP

71080

11-000-291-248

15-000-291-248

Other Retirement Contributions - Deferred

PERS Payment

71100

11-000-291-249

15-000-291-249

Pension Contributions

71120

11-000-291-250

15-000-291-250

Unemployment Compensation

71140

11-000-291-260

15-000-291-260

Workmen's Compensation

71160

11-000-291-270

15-000-291-270

Health Benefits

71180

11-000-291-271

Health Benefits for Retired Staff

71182

11-000-291-280

15-000-291-280

Tuition Reimbursement

71200

11-000-291-290

15-000-291-290

Other Employee Benefits

71220

11-000-291-297

15-000-291-297

Unused Sick Payment to Terminated /

Retired Staff - mass severance

71225

11-000-291-298

15-000-291-298

Unused Vacation Payment to Terminated /

Retired Staff - mass severance

71226

11-000-291-299

15-000-291-299

Unused Sick Payment to Terminated /

Retired Staff

71227

11-000-291-2XX

15-000-291-2XX

Total Unallocated Benefits

71240

11-XXX-XXX-2XX

15-XXX-XXX-XXX

Total Personal Services - Employee

Benefits

71260

11-000-310-100

Salaries

71900

11-000-310-199

Unused Vacation Payment to Terminated /

Retired Staff

71908

11-000-310-210

Group Insurance

71910

11-000-310-220

Social Security Contributions

71911

11-000-310-249

Pension Contributions

71912

11-000-310-250

Unemployment Compensation

71913

11-000-310-260

Workmen's Compensation

71914

11-000-310-270

Health Benefits

71915

11-000-310-280

Tuition Reimbursement

71916

11-000-310-290

Other Employee Benefits

71917

11-000-310-299

Unused Sick Payment to Terminated /

Retired Staff

71918

11-000-310-580

Travel – All Other

71950

Date Issued 06/2022

A-52

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-000-310-581

Travel for Regular Business

71951

11-000-310-611

Supplies and Materials - All Other

71961

11-000-310-612

Supplies and Materials – Instructional

71962

11-000-310-730

Equipment

71970

11-000-310-890

Other Objects

71980

11-000-310-XXX

Food Services Net Income/Loss

71990

11-000-310-930

Transfers to Cover Deficit (Enterprise Fund)

72000

11-000-310-XXX

Total Undistributed Expenditures - Food

Services

72020

Non-Budgeted

TPAF Pension (On-behalf)

72040

Non-budgeted

TPAF Post-Retirement Medical Benefits

(On-behalf)

72041

Non-Budgeted

TPAF Social Security (Reimbursed)

72060

Non-Budgeted

TPAF Long-Term Disability Insurance (On-

Behalf)

72061

Non-Budgeted

Total TPAF Pension/Social Security

72080

Non-Budgeted

Retirement of ERIP Liability (non-budgeted)

72100

11-000-520-934

Transfer Property Sale Proceeds to Debt

Svc Res

72120

11-000-520-935

Transfer from General Fund to Debt Service

Fund to Repay CDL

72121

11-000-520-937

Transfer from GF Surplus to Debt Svc -

Repay CDL

72122

11-000-XXX-XXX

15-000-XXX-XXX

Total Undistributed Expenditures

72140

10-605

Increase in Sale/Lease-back Reserve

72160

10-606

Interest Earned on Maintenance Reserve

72180

10-606

Increase in Maintenance Reserve

72200

10-607

Increase in Current Expense Emergency

Reserve

72220

10-607

Interest Earned on Current Expense

Emergency Reserve

72240

10-610

Increase in Bus Advertising Reserve for Fuel

Costs

72245

10-611

Increase in Impact Aid Reserve (General)

72246

10-612

Increase in Impact Aid Reserve (Capital)

72247

Date Issued 06/2022

A-53

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

11-XXX-XXX-XXX

15-XXX-XXX-XXX

Total General Current Expense

72260

12-105-100-730

Preschool

73000

12-110-100-730

15-110-100-730

Kindergarten

73020

12-120-100-730

15-120-100-730

Grades 1–5

73040

12-130-100-730

15-130-100-730

Grades 6–8

73060

12-140-100-730

15-140-100-730

Grades 9–12

73080

12-150-100-730

Home Instruction

73100

12-201-100-730

15-201-100-730

Cognitive - Mild

74000

12-202-100-730

15-202-100-730

Cognitive - Moderate

74020

12-204-100-730

15-204-100-730

Learning and/or Language Disabilities –

Mild/Moderate

74040

12-205-100-730

(New in 2022-23)

15-205-100-730

Learning and/or Language Disabilities –

Severe

74050

12-206-100-730

15-206-100-730

Visual Impairments

74060

12-207-100-730

15-207-100-730

Auditory Impairments

74080

12-209-100-730

15-209-100-730

Emotional Regulation Impairment

(formerly Behavioral Disabilities)

74100

12-212-100-730

15-212-100-730

Multiple Disabilities

74120

12-213-100-730

15-213-100-730

Resource Room/Resource Center

74140

12-214-100-730

15-214-100-730

Autism

74160

12-215-100-730

15-215-100-730

Preschool Disabilities - Part-Time

74180

12-216-100-730

15-216-100-730

Preschool Disabilities - Full-Time

74200

12-219-100-730

Home Instruction

74220

12-221-100-730

Extended School Year

74240

12-222-100-730

15-222-100-730

Cognitive - Severe

74260

12-230-100-730

15-230-100-730

Basic Skills/Remedial - Instruction

74280

12-240-100-730

15-240-100-730

Bilingual Education - Instruction

74300

12-310-100-730

Vocational Programs - Regular Programs

75000

12-320-100-730

Vocational Programs - Special Programs

75020

12-3XX-100-730

15-3XX-100-730

Vocational Programs - Local - Instruction

75040

12-42X-100-730

15-42X-100-730

At-Risk Programs

75060

12-4XX-100-730

15-4XX-100-730

School-Sponsored and Other Instructional

Programs

75080

Date Issued 06/2022

A-54

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

12-000-100-730

15-000-100-730

Undistributed Expenditures - Instruction

75500

12-000-210-730

15-000-210-730

Undistributed Expenditures-Support

Services-Students - Regular

75520

12-000-210-730

Undistributed Expenditures- Support

Services - Students

75540

12-000-21X-730

Undistributed Expenditures - Support

Services - Related and Extraordinary

75560

12-000-219-730

Undistributed Expenditures -Support

Services - Child Study Teams

75580

12-000-220-730

15-000-220-730

Undistributed Expenditures -Support

Services - Instructional Staff

75600

12-000-230-730

Undistributed Expenditures - General

Administration

75620

12-000-240-730

15-000-240-730

Undistributed Expenditures - School

Administration

75640

12-000-251-730

Undistributed Expenditures - Central

Services

75660

12-000-252-730

Undistributed Expenditures -

Administrative Information Technology

75680

12-000-261-730

Undistributed Expenditures - Required

Maintenance for School Facilities

75700

12-000-262-730

Undistributed Expenditures - Custodial

Services

75720

12-000-263-730

Undistributed Expenditures - Care and

Upkeep of Grounds

75740

12-000-266-730

15-000-266-730

Undistributed Expenditures - Security

75760

12-000-270-732

Undistributed Expenditures -Student

Transportation-Non-Instructional

Equipment

75780

12-000-270-733

School Buses - Regular

75800

12-000-270-734

School Buses - Special

75820

12-000-300-730

Undistributed Expenditures - Non-

Instructional Services

75840

12-XXX-X00-730

Special Schools (All Programs)

75860

12-XXX-XXX-730

15-XXX-XXX-730

Total Equipment

75880

12-201-100-790

Cognitive - Mild

75885

12-202-100-790

Cognitive - Moderate

75886

Date Issued 06/2022

A-55

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

12-204-100-790

Learning and/or Language Disabilities-

Mild/Moderate

75888

12-205-100-790

Learning and/or Language Disabilities-

Severe

75889

12-206-100-790

Visual Impairments

75890

12-207-100-790

Auditory Impairments

75891

12-209-100-790

Emotional Regulation Impairment

(formerly Behavioral Disabilities)

75893

12-212-100-790

Multiple Disabilities

75896

12-214-100-790

Autism

75897

12-215-100-790

Preschool Disabilities - Part-Time

75898

12-216-100-790

Preschool Disabilities - Full-Time

75899

12-222-100-790

Cognitive - Severe

75905

12-2XX-100-790

Total Depreciation - Special Education -

Instruction

75910

12-320-100-790

Vocational Programs- Special Programs

75915

12-320-100-7XX

Total Depreciation – Vocational Programs

75920

12-000-100-790

Undistributed Expenditures - Instruction

75930

12-000-210-790

Undistributed Expenditures - Support

Services - Special Education Students

75935

12-000-220-790

Undistributed Expenditures - Support

Services - Instructional Staff

75940

12-000-230-790

Undistributed Expenditures - General

Administration

75945

12-000-240-790

Undistributed Expenditures - School

Administration

75950

12-000-251-790

Undistributed Expenditures - Central

Services

75955

12-000-252-790

Undistributed Expenditures -

Administrative Information Technology

75956

12-000-262-790

Undistributed Expenditures - Custodial

Services

75960

12-000-263-790

Undistributed Expenditures - Care and

Upkeep of Grounds

75961

12-000-266-790

Undistributed Expenditures – Security

75965

12-000-270-790

School Buses – Special

75970

Date Issued 06/2022

A-56

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

12-000-300-790

Undistributed Expenditures - Non-

Instructional Services

75975

12-000-400-790

Undistributed Expenditures - Facilities

Acquisition

75980

12-000-400-7XX

Total Depreciation Undistributed

75985

12-XXX-XXX-XXX

Total Depreciation

75990

12-000-400-100

Salaries

76000

12-000-400-199

Unused Vacation Payment to Terminated /

Retired Staff

76005

12-000-400-331

Legal Services

76020

12-000-400-334

Architectural/Engineering Services

76040

12-000-400-390

Other Purchased Prof. and Tech. Services

76060

12-000-400-450

Construction Services

76080

12-000-400-600

Supplies and Materials

76100

12-000-400-710

Land and Improvements

76120

12-000-400-721

Lease Purchase Agreements - Principal

76140

12-000-400-722

Buildings Other than Lease Purchase

Agreements

76160

12-000-400-780

Infrastructure

76180

12-000-400-800

Other Objects

76200

12-000-400-896

Assessment for Debt Service on SDA

Funding

76210

12-000-400-930

Facilities Grant - Transfer to Special

Revenue

76220

12-000-400-932

Capital Outlay - Transfer to Capital Projects

76240

12-000-400-XXX

Total Facilities Acquisition and

Construction Services

76260

12-000-400-931

Capital Reserve - Transfer to Capital

Projects

76320

12-000-400-933

Capital Reserve - Transfer to Repayment of

Debt

76340

10-604

Increase in Capital Reserve

76360

10-604

Interest Deposit to Capital Reserve

76380

12-000-400-938

Impact Aid Reserve (Capital) - Transfer to

Capital Projects

76385

Date Issued 06/2022

A-57

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

12-XXX-XXX-XXX

Total Capital Outlay

76400

13-330-100-101

Salaries of Teachers

77000

13-330-100-106

Other Salaries for Instruction

77020

13-330-100-199

Unused Vacation Payment to Terminated /

Retired Staff

77025

13-330-100-300

Purchased Professional and Technical

Services

77040

13-330-100-500

Other Purchased Services (400-500 series)

77060

13-330-100-610

General Supplies

77080

13-330-100-640

Textbooks

77100

13-330-100-800

Other Objects

77120

13-330-100-XXX

Total Post-Secondary Programs -

Instruction

77140

13-330-200-100

Salaries

77160

13-330-200-199

Unused Vacation Payment to Terminated /

Retired Staff

77165

13-330-200-200

Personal Services - Employee Benefits

77180

13-330-200-300

Purchased Professional and Technical

Services

77200

13-330-200-500

Other Purchased Services (400-500 series)

77220

13-330-200-600

Supplies and Materials

77240

13-330-200-800

Other Objects

77260

13-330-200-XXX

Total Post-Secondary Programs - Support

Services

77280

13-330-X00-XXX

Total Post-Secondary Programs

77300

13-422-100-101

Salaries of Teachers

77500

13-422-100-106

Other Salaries for Instruction

77520

13-422-100-178

Salaries of Teacher Tutors

77540

13-422-100-179

Salaries of Reading Specialists

77560

13-422-100-199

Unused Vacation Payment to Terminated /

Retired Staff

77565

13-422-100-300

Purchased Professional and Technical

Services

77580

13-422-100-500

Other Purchased Services (400-500 series)

77600

Date Issued 06/2022

A-58

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

13-422-100-610

General Supplies

77620

13-422-100-640

Textbooks

77640

13-422-100-800

Other Objects

77660

13-422-100-XXX

Total Summer School - Instruction

77680

13-422-200-100

Salaries

77700

13-422-200-199

Unused Vacation Payment to Terminated /

Retired Staff

77705

13-422-200-200

Personal Services - Employee Benefits

77720

13-422-200-300

Purchased Professional and Technical

Services

77740

13-422-200-500

Other Purchased Services (400-500 series)

77760

13-422-200-600

Supplies and Materials

77780

13-422-200-800

Other Objects

77800

13-422-200-XXX

Total Summer School - Support Services

77820

13-422-X00-XXX

Total Summer School

77840

13-4XX-100-101

Salaries of Teachers

78000

13-4XX-100-106

Other Salaries for Instruction

78020

13-4XX-100-178

Salaries of Teacher Tutors

78040

13-4XX-100-179

Salaries of Reading Specialists

78060

13-4XX-100-199

Unused Vacation Payment to Terminated /

Retired Staff

78065

13-4XX-100-300

Purchased Professional and Technical

Services

78080

13-4XX-100-500

Other Purchased Services (400-500 series)

78100

13-4XX-100-610

General Supplies

78120

13-4XX-100-640

Textbooks

78140

13-4XX-100-800

Other Objects

78160

13-4XX-100-XXX

Total Other Special Schools - Instruction

78180

13-4XX-200-100

Salaries

78200

13-4XX-200-199

Unused Vacation Payment to Terminated /

Retired Staff

78205

13-4XX-200-200

Personal Services - Employee Benefits

78220

13-4XX-200-300

Purchased Professional and Technical

Services

78240

Date Issued 06/2022

A-59

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

13-4XX-200-500

Other Purchased Services (400-500 series)

78260

13-4XX-200-600

Supplies and Materials

78280

13-4XX-200-800

Other Objects

78300

13-4XX-200-XXX

Total Other Special Schools - Support

Services

78320

13-4XX-X00-XXX

Total Other Special Schools

78340

13-601-100-101

Salaries of Teachers

79000

13-601-100-106

Other Salaries for Instruction

79020

13-601-100-178

Salaries of Teacher Tutors

79040

13-601-100-179

Salaries of Reading Specialists

79060

13-601-100-199

Unused Vacation Payment to Terminated /

Retired Staff

79065

13-601-100-300

Purchased Professional and Technical

Services

79080

13-601-100-500

Other Purchased Services (400-500 series)

79100

13-601-100-610

General Supplies

79120

13-601-100-640

Textbooks

79140

13-601-100-800

Other Objects

79160

13-601-100-XXX

Total Accredited Evening / Adult High

School / Post-Graduate - Instruction

79180

13-601-200-100

Salaries

79500

13-601-200-199

Unused Vacation Payment to Terminated /

Retired Staff

79505

13-601-200-200

Personal Services - Employee Benefits

79520

13-601-200-300

Purchased Professional and Technical

Services

79540

13-601-200-500

Other Purchased Services (400-500 series)

79560

13-601-200-600

Supplies and Materials

79580

13-601-200-800

Other Objects

79600

13-601-200-XXX

Total Accredited Evening / Adult High

School / Post-Graduate – Support Services

79620

13-601-X00-XXX

Total Accredited Evening / Adult High

School / Post-Graduate

79640

13-602-100-101

Salaries of Teachers

80000

Date Issued 06/2022

A-60

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

13-602-100-106

Other Salaries for Instruction

80020

13-602-100-178

Salaries of Teacher Tutors

80040

13-602-100-179

Salaries of Reading Specialists

80060

13-602-100-199

Unused Vacation Payment to Terminated /

Retired Staff

80065

13-602-100-300

Purchased Professional and Technical

Services

80080

13-602-100-500

Other Purchased Services (400-500 series)

80100

13-602-100-610

General Supplies

80120

13-602-100-640

Textbooks

80140

13-602-100-800

Other Objects

80160

13-602-100-XXX

Total Adult Education-Local-Instruction

80180

13-602-200-100

Salaries

80200

13-602-200-199

Unused Vacation Payment to Terminated /

Retired Staff

80205

13-602-200-200

Personal Services - Employee Benefits

80220

13-602-200-300

Purchased Professional and Technical

Services

80240

13-602-200-500

Other Purchased Services (400-500 series)

80260

13-602-200-600

Supplies and Materials

80280

13-602-200-800

Other Objects

80300

13-602-200-XXX

Total Adult Education-Local-Support

Services

80320

13-602-X00-XXX

Total Adult Education-Local

80340

13-629-100-101

Salaries of Teachers

81000

13-629-100-106

Other Salaries for Instruction

81020

13-629-100-178

Salaries of Teacher Tutors

81040

13-629-100-179

Salaries of Reading Specialists

81060

13-629-100-199

Unused Vacation Payment to Terminated /

Retired Staff

81065

13-629-100-300

Purchased Professional and Technical

Services

81080

13-629-100-500

Other Purchased Services (400-500 series)

81100

13-629-100-610

General Supplies

81120

Date Issued 06/2022

A-61

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

13-629-100-640

Textbooks

81140

13-629-100-800

Other Objects

81160

13-629-100-XXX

Total Vocational Evening-Local-Instruction

81180

13-629-200-100

Salaries

81200

13-629-200-199

Unused Vacation Payment to Terminated /

Retired Staff

81205

13-629-200-200

Personal Services - Employee Benefits

81220

13-629-200-300

Purchased Professional and Technical

Services

81240

13-629-200-500

Other Purchased Services (400-500 series)

81260

13-629-200-600

Supplies and Materials

81280

13-629-200-800

Other Objects

81300

13-629-200-XXX

Total Vocational Evening-Local-Support

Services

81320

13-629-X00-XXX

Total Vocational Evening - Local

81340

13-631-100-101

Salaries of Teachers

82000

13-631-100-106

Other Salaries for Instruction

82020

13-631-100-178

Salaries of Teacher Tutors

82040

13-631-100-179

Salaries of Reading Specialists

82060

13-631-100-199

Unused Vacation Payment to Terminated /

Retired Staff

82065

13-631-100-300

Purchased Professional and Technical

Services

82080

13-631-100-500

Other Purchased Services (400-500 series)

82100

13-631-100-610

General Supplies

82120

13-631-100-640

Textbooks

82140

13-631-100-800

Other Objects

82160

13-631-100-XXX

Total Evening School - Foreign-Born –

Local - Instruction

82180

13-631-200-100

Salaries

82200

13-631-200-199

Unused Vacation Payment to Terminated /

Retired Staff

82205

13-631-200-200

Personal Services - Employee Benefits

82220

Date Issued 06/2022

A-62

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

13-631-200-300

Purchased Professional and Technical

Services

82240

13-631-200-500

Other Purchased Services (400-500 series)

82260

13-631-200-600

Supplies and Materials

82280

13-631-200-800

Other Objects

82300

13-631-200-XXX

Total Evening School - Foreign-Born –

Local - Support Services

82320

13-631-X00-XXX

Total Evening School - Foreign-Born - Local

82340

13-640-200-100

Salaries

83000

13-640-200-199

Unused Vacation Payment to Terminated /

Retired Staff

83005

13-640-200-600

Supplies and Materials

83020

13-640-200-800

Other Objects

83040

13-640-200-XXX

Total Adult Education Testing Centers

83060

13-XXX-XXX-XXX

Total Special Schools

83080

10-000-100-56X

Transfer of Funds to Charter Schools

84000

10-000-100-571

Transfer of Funds to Resident Renaissance

Schools

84005

10-000-520-930

General Fund Contribution to SBB

84020

10-000-550-905

Budgeted Increase in Surplus for Tuition

Calculations

84040

10-XXX-XXX-XXX

15-XXX-XXX-XXX

General Fund Grand Total

84060

20-XXX-XXX-XXX

Disposition of Program Income

84080

20-XXX-XXX-XXX

Local Projects

84100

20-475-XXX-XXX

Student Activity Fund

84200

20-476-XXX-XXX

Scholarship Fund

84220

20-218-100-101

Salaries of Teachers

85000

20-218-100-106

Other Salaries for Instruction

85020

20-218-100-199

Unused Vacation Payment to Terminated /

Retired Staff

85025

20-218-100-321

Purchased Professional-Educational

Services

85030

20-218-100-500

Other Purchased Services (400-500 series)

85040

20-218-100-561

Tuition to Other LEAs Within state - Regular

85060

Date Issued 06/2022

A-63

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-218-100-600

General Supplies

85080

20-218-100-800

Other Objects

85100

20-218-100-XXX

Total PEA Instruction

85120

20-218-200-102

Salaries of Supervisors of Instruction

86000

20-218-200-103

Salaries of Program Directors

86020

20-218-200-104

Salaries of Other Professional Staff

86040

20-218-200-105

Salaries of Secretarial and Clerical

Assistants

86060

20-218-200-110

Other Salaries

86080

20-218-200-173

Salaries of Community Parent Involvement

Specialists

86100

20-218-200-176

Salaries of Master Teachers

86120

20-218-200-199

Unused Vacation Payment to Terminated /

Retired Staff

86125

20-218-200-200

Personal Services - Employee Benefits

86140

20-218-200-321

Purchased Education Services - Contracted

Pre-K

86160

20-218-200-325

Purchased Education Services - Head Start

86180

20-218-200-329

Other Purchased Professional - Education

Services

86200

20-218-200-330

Other Purchased Professional Services

86220

20-218-200-420

Cleaning, Repair and Maintenance Services

86240

20-218-200-440

Rentals

86260

20-218-200-511

Contract Services-Transportation (Between

Home and School)

86280

20-218-200-516

Contract Services - Transportation (Field

Trips)

86300

20-218-200-580

Travel

86320

20-218-200-590

Miscellaneous Purchased Services

86330

20-218-200-600

Supplies and Materials

86340

20-218-200-800

Other Objects

86360

20-218-200-XXX

Total PEA Support Services

86380

20-218-400-731

Instructional Equipment

87000

20-218-400-732

Non-instructional Equipment

87020

Date Issued 06/2022

A-64

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-218-400-XXX

Total PEA Facilities Acquisition and

Construction Services

87040

20-218-100-56X

Contribution to Charter Schools

87060

20-218-100-571

Contribution to Renaissance Schools

87065

20-218-520-930

Transfer to General Fund

87080

20-218-XXX-XXX

Total Preschool Education Aid

87100

20-XXX-XXX-XXX

Nonpublic Textbooks

88000

20-XXX-XXX-XXX

Nonpublic Auxiliary Services

88020

20-XXX-XXX-XXX

Nonpublic Handicapped Services

88040

20-XXX-XXX-XXX

Nonpublic Nursing Services

88060

20-XXX-XXX-XXX

Nonpublic Technology Initiative

88080

20-XXX-XXX-XXX

Nonpublic Security Aid

88090

20-XXX-XXX-XXX

Adult Education

88100

20-XXX-XXX-XXX

Vocational Education

88120

20-470-XXX-XXX

Recovery High School Access Grant

88130

20-481-XXX-XXX

Nonpublic Teacher STEM Grant

88135

20-492-XXX-XXX

SDA Emergent Needs and Capital

Maintenance in School Districts

88136

20-493-XXX-XXX

Preschool and Charter School Security

Compliance Grant

88137

20-494-XXX-XXX

Preschool Facilities Lead Remediation

Grant

88138

20-XXX-XXX-XXX

Other

88140

20-XXX-520-930

Contribution to SBB - Other State Projects

88160

20-XXX-XXX-XXX

Total Other State Projects

88180

20-XXX-XXX-XXX

Total State Projects

88200

20-XXX-100-101

(non-budget)

Salaries of Teachers

88480

20-XXX-100-110

(non-budget)

Salaries – Other

88481

20-XXX-100-300

(non-budget)

Purchased Services

88482

20-XXX-100-500

(non-budget)

Other Purchased Services (400-500 Series)

88483

Date Issued 06/2022

A-65

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-XXX-100-600

(non-budget)

Instructional Supplies

88484

20-XXX-100-800

(non-budget)

Other Objects

88485

20-XXX-200-100

(non-budget)

Salaries – Support

88490

20-XXX-200-200

(non-budget)

Employee Benefits

88491

20-XXX-200-300

(non-budget)

Professional Technical Services

88492

20-XXX-200-400

(non-budget)

Purchased Property Services

88493

20-XXX-200-500

(non-budget)

Other Purchased Services

88494

20-XXX-200-600

(non-budget)

Supplies and Materials

88495

20-XXX-200-800

(non-budget)

Other Objects

88496

20-XXX-XXX-XXX

(non-budget)

Other Federal Expenditures

88497

20-XXX-XXX-XXX

Title I

88500

20-XXX-100-101

(non-budget)

Salaries of Teachers

88501

20-XXX-100-110

(non-budget)

Salaries – Other

88502

20-XXX-100-300

(non-budget)

Purchased Services

88503

20-XXX-100-500

(non-budget)

Other Purchased Services (400-500 Series)

88504

20-XXX-100-600

(non-budget)

Instructional Supplies

88505

20-XXX-100-800

(non-budget)

Other Objects

88506

20-XXX-200-100

(non-budget)

Salaries – Support

88510

20-XXX-200-200

(non-budget)

Employee Benefits

88511

Date Issued 06/2022

A-66

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-XXX-200-300

(non-budget)

Professional Technical Services

88512

20-XXX-200-400

(non-budget)

Purchased Property Services

88513

20-XXX-200-500

(non-budget)

Other Purchased Services

88514

20-XXX-200-600

(non-budget)

Supplies and Materials

88515

20-XXX-200-800

(non-budget)

Other Objects

88516

20-XXX-XXX-XXX

(non-budget)

Other Federal Expenditures

88517

20-XXX-XXX-XXX

Title II

88520

20-XXX-100-101

(non-budget)

Salaries of Teachers

88521

20-XXX-100-110

(non-budget)

Salaries – Other

88522

20-XXX-100-300

(non-budget)

Purchased Services

88523

20-XXX-100-500

(non-budget)

Other Purchased Services (400-500 Series)

88524

20-XXX-100-600

(non-budget)

Instructional Supplies

88525

20-XXX-100-800

(non-budget)

Other Objects

88526

20-XXX-200-100

(non-budget)

Salaries – Support

88530

20-XXX-200-200

(non-budget)

Employee Benefits

88531

20-XXX-200-300

(non-budget)

Professional Technical Services

88532

20-XXX-200-400

(non-budget)

Purchased Property Services

88533

20-XXX-200-500

(non-budget)

Other Purchased Services

88534

20-XXX-200-600

(non-budget)

Supplies and Materials

88535

Date Issued 06/2022

A-67

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-XXX-200-800

(non-budget)

Other Objects

88536

20-XXX-XXX-XXX

(non-budget)

Other Federal Expenditures

88537

20-XXX-XXX-XXX

Title III

88540

20-XXX-100-101

(non-budget)

Salaries of Teachers

88541

20-XXX-100-110

(non-budget)

Salaries – Other

88542

20-XXX-100-300

(non-budget)

Purchased Services

88543

20-XXX-100-500

(non-budget)

Other Purchased Services (400-500 Series)

88544

20-XXX-100-600

(non-budget)

Instructional Supplies

88545

20-XXX-100-800

(non-budget)

Other Objects

88546

20-XXX-200-100

(non-budget)

Salaries – Support

88550

20-XXX-200-200

(non-budget)

Employee Benefits

88551

20-XXX-200-300

(non-budget)

Professional Technical Services

88552

20-XXX-200-400

(non-budget)

Purchased Property Services

88553

20-XXX-200-500

(non-budget)

Other Purchased Services

88554

20-XXX-200-600

(non-budget)

Supplies and Materials

88555

20-XXX-200-800

(non-budget)

Other Objects

88556

20-XXX-XXX-XXX

(non-budget)

Other Federal Expenditures

88557

20-XXX-XXX-XXX

Title IV

88560

20-XXX-100-101

(non-budget)

Salaries of Teachers

88581

20-XXX-100-110

(non-budget)

Salaries – Other

88582

Date Issued 06/2022

A-68

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-XXX-100-300

(non-budget)

Purchased Services

88583

20-XXX-100-500

(non-budget)

Other Purchased Services (400-500 Series)

88584

20-XXX-100-600

(non-budget)

Instructional Supplies

88585

20-XXX-100-800

(non-budget)

Other Objects

88586

20-XXX-200-100

(non-budget)

Salaries – Support

88587

20-XXX-200-200

(non-budget)

Employee Benefits

88588

20-XXX-200-300

(non-budget)

Professional Technical Services

88589

20-XXX-200-400

(non-budget)

Purchased Property Services

88590

20-XXX-200-500

(non-budget)

Other Purchased Services

88591

20-XXX-200-600

(non-budget)

Supplies and Materials

88592

20-XXX-200-800

(non-budget)

Other Objects

88593

20-XXX-XXX-XXX

(non-budget)

Other Federal Expenditures

88594

20-XXX-XXX-XXX

Title VI

88600

20-XXX-100-101

(non-budget)

Salaries of Teachers

88601

20-XXX-100-110

(non-budget)

Salaries – Other

88602

20-XXX-100-300

(non-budget)

Purchased Services

88603

20-XXX-100-500

(non-budget)

Other Purchased Services (400-500 Series)

88604

20-XXX-100-56X

(non-budget)

Tuition – Private/Out of State (Includes to

APSSDs)

88605

20-XXX-100-562

(non-budget)

Tuition – Other NJ LEAs (includes to CSSDs)

88606

Date Issued 06/2022

A-69

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-XXX-100-600

(non-budget)

Instructional Supplies

88607

20-XXX-100-800

(non-budget)

Other Objects

88608

20-XXX-200-100

(non-budget)

Salaries – Support

88610

20-XXX-200-200

(non-budget)

Employee Benefits

88611

20-XXX-200-300

(non-budget)

Professional Technical Services

88612

20-XXX-200-400

(non-budget)

Purchased Property Services

88613

20-XXX-200-500

(non-budget)

Other Purchased Services

88614

20-XXX-200-600

(non-budget)

Supplies and Materials

88615

20-XXX-200-800

(non-budget)

Other Objects

88616

20-XXX-XXX-XXX

(non-budget)

Other Federal Expenditures

88617

20-XXX-XXX-XXX

I.D.E.A. Part B (Handicapped)

88620

20-XXX-100-101

(non-budget)

Salaries of Teachers

88621

20-XXX-100-110

(non-budget)

Salaries – Other

88622

20-XXX-100-300

(non-budget)

Purchased Services

88623

20-XXX-100-500

(non-budget)

Other Purchased Services (400-500 Series)

88624

20-XXX-100-600

(non-budget)

Instructional Supplies

88625

20-XXX-100-800

(non-budget)

Other Objects

88626

20-XXX-200-100

(non-budget)

Salaries – Support

88630

20-XXX-200-200

(non-budget)

Employee Benefits

88631

Date Issued 06/2022

A-70

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-XXX-200-300

(non-budget)

Professional Technical Services

88632

20-XXX-200-400

(non-budget)

Purchased Property Services

88633

20-XXX-200-500

(non-budget)

Other Purchased Services

88634

20-XXX-200-600

(non-budget)

Supplies and Materials

88635

20-XXX-200-800

(non-budget)

Other Objects

88636

20-XXX-XXX-XXX

(non-budget)

Other Federal Expenditures

88637

20-XXX-XXX-XXX

Vocational Education

88640

20-223-XXX-XXX

ARP = IDEA Basic Grant Program

88641

20-224-XXX-XXX

ARP = IDEA Preschool Grant Program

88642

20-390-XXX-XXX

Middle Grades Career Awareness and

Exploration Program

88655

20-XXX-XXX-XXX

Adult Education

88660

20-477-100-101

Salaries of Teachers

88661

20-477-100-110

Salaries - Other

88662

20-477-100-300

Purchased Services- Instruction

88663

20-477-100-500

Other Purchased Services- Instruction (400-

500 series)

88664

20-477-100-600

Instructional Supplies- Instruction

88665

20-477-100-800

Other Objects-Instruction

88666

20-477-200-100

Salaries-Support

88670

20-477-200-200

Benefits

88671

20-477-200-300

Professional Tech Services-Support

88672

20-477-200-400

Purchased Property-Support

88673

20-477-200-500

Other Purchased Services _Support

88674

20-477-200-600

Supplies and Materials-Support

88675

20-477-200-800

Other Objects-Support

88676

20-477-XXX-XXX

Other Federal Expenditures

88677

20-477-XXX-XXX

CARES Act Education Stabilization Fund

88678

Date Issued 06/2022

A-71

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-XXX-XXX-XXX

Private Industry Council (JTPA/WIOA)

88680

20-XXX-100-101

(non-budget)

Salaries of Teachers

88681

20-XXX-100-110

(non-budget)

Salaries – Other

88682

20-XXX-100-300

(non-budget)

Purchased Services

88683

20-XXX-100-500

(non-budget)

Other Purchased Services (400-500 Series)

88684

20-XXX-100-600

(non-budget)

Instructional Supplies

88685

20-XXX-100-800

(non-budget)

Other Objects

88686

20-XXX-200-100

(non-budget)

Salaries – Support

88690

20-XXX-200-200

(non-budget)

Employee Benefits

88691

20-XXX-200-300

(non-budget)

Professional Technical Services

88692

20-XXX-200-400

(non-budget)

Purchased Property Services

88693

20-XXX-200-500

(non-budget)

Other Purchased Services

88694

20-XXX-200-600

(non-budget)

Supplies and Materials

88695

20-XXX-200-800

(non-budget)

Other Objects

88696

20-XXX-XXX-XXX

(non-budget)

Other Federal Expenditures

88697

20-XXX-XXX-XXX

Other

88700

20-478-XXX-XXX

Bridging the Digital Divide

88705

20-479-XXX-XXX

Coronavirus Relief Fund (CRF) Grant

Program

88706

20-482-XXX-XXX

Nonpublic Technology Funds under CRF

88707

20-480-XXX-XXX

Addressing Student Learning Loss Grant

88708

20-483-XXX-XXX

CRRSA Act-ESSER II Grant Program

88709

Date Issued 06/2022

A-72

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

20-484-XXX-XXX

CRRSA Act-Learning Acceleration Grant

Program

88710

20-485-XXX-XXX

CRRSA Act-Mental Health Grant Program

88711

20-486-XXX-XXX

Additional or Compensatory Special

Education and Related Services

(ACSERS) Program

88712

20-487-XXX-XXX

ARP – ESSER Grant Program

88713

20-488-XXX-XXX

ARP ESSER Subgrant Accelerated Learning

Coaching and Educator Support Grant

88714

20-489-XXX-XXX

ARP ESSER Subgrant Evidence-Based

Summer Learning and Enrichment Activities

Grant

88715

20-490-XXX-XXX

ARP ESSER Subgrant Evidence-Based

Comprehensive Beyond the School Day

Activities Grant

88716

20-491-XXX-XXX

ARP ESSER Subgrant New Jersey Tiered

System of Supports (NJTSS) Mental Health

Support Staffing Grant

88717

20-495-XXX-XXX

ARP Homeless Children and Youth I

Grant

88718

20-496-XXX-XXX

ARP Homeless Children and Youth II

Grant

88719

20-XXX-520-930

Contribution to SBB - Other Federal

Projects

88720

20-XXX-XXX-XXX

Total Federal Projects

88740

20-XXX-XXX-XXX

Total Special Revenue Funds

88760

30-XXX-XXX-73X

Capital Project Equipment

89000

30-000-4XX-100

Salaries

89020

30-000-4XX-331

Legal Services

89040

30-000-4XX-390

Other Purchased Professional and

Technical Services

89060

30-000-4XX-450

Construction Services

89080

30-000-4XX-610

General Supplies

89100

30-000-4XX-710

Land and Improvements

89120

30-000-4XX-721

Lease Purchase Agreements - Principal

89140

Date Issued 06/2022

A-73

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

30-000-4XX-722

Buildings Other than Lease Purchase

Agreements

89160

30-000-4XX-800

Other Objects

89180

30-000-4XX-930

Transfer from Capital Projects

89190

30-XXX-XXX-XXX

Total Capital Projects Funds

89200

40-701-510-723

Principal Payments – Commissioner-

Approved Lease Purchase Agreements

89500

40-701-510-833

Interest for Commissioner Approved Lease

Purchase Agreements

89520

40-701-510-835

Interest on Early Retirement Bonds

89540

40-701-510-910

Redemption of Principal-Early Retirement

Bonds

89560

40-000-515-915

Redemption of ERIP Liability

89580

40-701-510-838

Interest on Community Development Loan

(CDL)

89585

40-701-510-912

Principal on Community Development Loan

(CDL)

89586

40-701-510-834

Interest on Bonds

89600

40-701-510-910

Redemption of Principal

89620

40-701-510-920

Amounts Paid Into Sinking Fund

89640

40-701-510-830

Interest on Mortgage

89645

Charter

Only

40-701-510-913

Principal on Mortgage

89647

Charter

Only

40-701-510-790

Depreciation of Buildings

89650

40-701-510-XXX

Total Regular Debt Service

89660

40-608

Increase in Debt Service Reserve

89940

40-608

Interest Earned on Debt Service Reserve

89960

40-701-XXX-XXX

Total Debt Service Funds

89980

XX-XXX-XXX-XXX

Total Expenditures/Appropriations

90000

60-910-310-100

Salaries

92090

60-910-310-200

Support Services- Employee Benefits

92100

60-910-310-300

Purchased Professional/Technical Services

92110

60-910-310-400

Purchased Property Services

92120

60-910-310-500

Other Purchased Services

92130

Date Issued 06/2022

A-74

Account Number

School-Based

Account

Number

Description

Line

Number

Reg/

Ch/

Ren

CSSD Voc

APSSD

60-910-310-600

Supplies and Materials

92140

60-910-310-740

Depreciation

92150

60-910-310-871

Cost of Sales- Reimbursable Programs

92161

60-910-310-872

Cost of Sales- Non-Reimbursable Programs

92162

60-910-310-890

Miscellaneous Expenditures

92170

60-910-310-980

Impairment Loss - Special

92175

60-910-310-999

Impairment Loss Extraordinary

92176

60-910-310-XXX

Total Food Services Expenditures

92180

60-910-XXX-XXX

Other Enterprise Fund Expenditures

92190

60-XXX-XXX-XXX

Total Enterprise Fund Expenditures

92200

Date Issued 06/2022

B-1

Appendix B: Supplies and Equipment

Criteria for Distinguishing Supply and Equipment Items

At one time, the federal accounting handbook published by the National Center for Education Statistics (NCES)

contained lists of both supplies and equipment. Such lists can never be all-inclusive, and become outdated.

Some federal, state, and local laws and regulations, usually in the form of funding programs, present

conflicting criteria for distinguishing between supplies and equipment. For these reasons, the use of a supply

and equipment list is not practical.

The NCES has provided, in the Financial Accounting for Local and State School Systems 2014 Edition, a set of

criteria for determining whether an item is classified as equipment or a supply. The four criteria are

reproduced below and are in priority order as given by NCES. Unless otherwise bound by federal, state, or

local law, school districts should use these criteria in their supply/equipment classification decisions. In cases

where the distinction is unclear, the district, as always, must apply reason and good judgment in making its

decision.

Equipment Items

An equipment item is any instrument, machine, apparatus, or set of articles which meets all the following

criteria:

1. It retains its original shape, appearance, and character with use;

2. It does not lose its identity through fabrication or incorporation into a different or more complex unit

or substance;

3. It is nonexpendable; that is, if the item is damaged or some of its parts are lost or worn out, it is more

feasible to repair the item than to replace it with an entirely new unit;

4. Under normal conditions of use, including reasonable care and maintenance, it can be expected to

serve its principal purpose for at least one year.

Capitalization Policy

The NCES decision chart reflects the above criteria and includes an additional point (capitalization threshold).

When the answer to the question “If the item exceeds the minimum dollar value mandated by a state or other

government unit (with due regard for group control of some items)” is yes, and all four of the previously listed

criteria have been met, then the item should be classified as equipment.

On January 11, 2001, the NJ Department of Education notified districts that effective July 1, 2001, the

capitalization threshold (minimum dollar value for determining if an item is equipment) used by school

districts in New Jersey was increased to $2,000. This higher capitalization threshold required for accounting

and financial reporting does not preclude a district from using a lower threshold for insurance or asset

management/management control purposes.

Supply Item

An item should be classified as a supply if it does not meet all the stated equipment criteria, and the cost is not

more than the capitalization threshold of $2,000.

Date Issued 06/2022

C-1

Appendix C: Details of Reserved Codes

This section contains details of codes where use has been discontinued. The codes will not be re-used

for other purposes therefore they are reserved.

Reserved Fund Codes

Fund

Code –

Reserved

Fund Code Description

American Recovery and Reinvestment Act of 2009- Education Stabilization Fund (ARRA-

ESF). Federal awards to states’ governors by formula under the SFSF program in exchange

for a commitment to advance essential education reforms to benefit students from early

learning through post-secondary education. These funds helped implement the new

school funding formula under the School Funding Reform Act of 2008. (Removed in 2015-

16.)

American Recovery and Reinvestment Act of 2009- Government Services Fund (ARRA-

GSF). Federal awards to states’ governors by formula under the SFSF program in exchange

for a commitment to advance essential education reforms to benefit students from early

learning through post-secondary education. These funds helped stabilize state and local

government budgets in order to minimize and avoid reductions in education and other

essential public services. (Removed in 2015-16.)

Education Jobs Fund. Federal award to fund compensation and benefits and other

expenses, such as support services, necessary to retain existing employees, to recall or

rehire former employees, and to hire new employees, in order to provide early childhood,

elementary, or secondary educational and related services. Revenues were required to be

spent by September 30, 2012.

FEMA Community Development Block Grant (CDBG). Accounts for the grants received

from Federal Emergency Management Agency (FEMA) for CDBG related to Hurricane

Sandy. (Removed in 2017-18.)

Date Issued 06/2022

C-2

Reserved Revenue Codes

Revenue Code

– Reserved

Revenue Code Description

3179 Supplemental Enrollment Growth Aid. State aid to districts that experienced enrollment

growth greater than 13% from October 2008 to October 2011. (Removed in 2018-19.)

3180

Under Adequacy Aid. State aid to districts that spent more than 10% below the adequacy

budget in fiscal year 2014. (Removed in 2018-19.)

3181

PARCC Readiness Aid. State aid to procure the technology necessary to offer the online

Partnership for Assessment of Readiness for College and Careers (PARCC) assessments.

(Removed in 2018-19.)

3182

Per Pupil Growth Aid. State aid calculated at $10 per pupil multiplied by the district

projected 2014-15 enrollment. (Removed in 2018-19.)

3183

Professional Learning Community Aid. State aid to support the development of learning

communities within and across districts, to help teachers and administrators analyze and

use assessment data to improve classroom instruction. (Removed in 2018-19.)

3184

Host District Support Aid. State aid to ensure that the base per pupil funding provided to

charter schools is no less than the amount provided in the prior year. (Removed in 2018-

19.)

3211

Early Childhood Program Aid and Prior Year Carryover. State aid provided to all school

districts with high concentrations of low-income pupils, for the purpose of providing full-

day kindergarten and preschool classes and other early childhood programs and services.

(State program no longer funded. Removed in 2012-13.)

3248 (reserved

beginning in

2022-23)

Education Rescue Grant. Pursuant to FY 21 and FY22 state budget language, education

rescue grants were to support the costs of rehiring or retaining a teaching staff member,

or if such person is not able to be rehired, the costs of hiring a similarly qualified teaching

staff member. The proceeds of each grant were dedicated to the salaries, not including

fringe benefits or other non-monetary compensation, payable to the teaching staff

members by the recipient school district. Education Rescue Grant was state

support/revenue to be recognized on the budgetary, modified accrual, and accrual basis

of accounting for 2021-22 on revenue line 500, as Education Rescue Grant, in account

number 10-3248. (State program was no longer funded 2022-23. Removed in 2022-23.)

3251

Additional State School Building Aid – Chapter 177. State aid for financing the cost of

school facilities. This classification is used in the debt service fund. (State program no

longer funded 2009. Removed in 2012-13.)

3252

Additional State School Building Aid – Chapter 10. State aid for financing the cost of

school facilities. This classification is used in the debt service fund. (State program no

longer funded 2009. Removed in 2012-13.)

Date Issued 06/2022

C-3

Revenue Code

– Reserved

Revenue Code Description

3253

Additional State School Building Aid – Chapter 74. State aid for financing the cost of

school facilities. This classification is used in the debt service fund. (State program no

longer funded 2009. Removed in 2012-13.)

4495 to 4499

Title V- Innovative Programs. Revenue source is no longer funded. (Removed in 2015-16.)

4520

Equalization Aid – American Recovery and Reinvestment Act of 2009- Education

Stabilization Fund (ARRA-ESF). Federal revenue provided to districts under the American

Recovery and Reinvestment Act of 2009, to help implement the new school funding

formula under the School Funding Reform Act of 2008. (Removed in 2015-16.)

4521

Equalization Aid – American Recovery and Reinvestment Act of 2009- Government

Services Fund (ARRA-GSF). Federal revenue provided to districts under the American

Recovery and Reinvestment Act of 2009, to minimize and avoid reductions in education

and other essential public services. (Removed in 2015-16.)

4522

Education Jobs Fund. Federal award and carryover to fund compensation and benefits

and other expenses, such as support services, necessary to retain existing employees, to

recall or rehire former employees, and to hire new employees, in order to provide early

childhood, elementary, or secondary educational and related services. Funds were

required to be spent by September 30, 2012.

4526

FEMA Community Development Block Grant (CDBG). Used to record revenue received

from the Federal Emergency Management Agency (FEMA) for CDBG in fund 19 and

Project SERV grants in fund 20, related to Hurricane Sandy. (Removed in 2017-18.)

4527

Preschool Expansion Grant. Federal grant for Preschool Development Expansion. Grant is

based on projected number of regular education 4-year-old students at or below 200

percent of the poverty level. (Used only in Fund 20). (Removed in 2019-20. Grant period

ended June 30, 2019.)

5405

Community Disaster Loan (CDL) Property Tax Offset – Super Storm Sandy. Used to

record amounts received from Federal Emergency Management Agency (FEMA) for CDL,

which were used to offset property taxes. (Removed in 2020-21.)

5901

Other Financing Sources – Insurance Recovery Related to Impaired Capital Asset-Super

Storm Sandy. Used to record insurance proceeds for assets damaged in Hurricane Sandy.

(Removed in 2020-21.)

5902

Other Financing Sources – Insurance Recovery Related to Other Costs of Super Storm

Sandy. Used to record insurance proceeds for issues other than impaired assets from

Hurricane Sandy. (Removed in 2020-21.)

Date Issued 06/2022

C-4

Reserved Program Codes

Program

Code –

Reserved

Program Code Description

220

Preschool Expansion Grant. Federal grant for Preschool Development Expansion. Grant is

based on projected number of regular education four-year-old students at or below 200

percent of the poverty level. Used with the special revenue fund. This grant period ended

June 30, 2019. (Removed in 2019-20.)

260 to 264

ESSA Title V-Innovation Programs. (Removed in 2015-16.)

702

Additional State School Building Aid - Chapter 177. State aid for financing the cost of

school facilities. Used with revenue source code 3250. (State program no longer funded

2009. Removed in 2012-13.)

703

Additional State School Building Aid - Chapter 10. State aid for financing the cost of

school facilities. Used with revenue source code 3250. (State program no longer funded

2009. Removed in 2012-13.)

704

Additional State School Building Aid - Chapter 74. State aid for financing the cost of

school facilities. Used with revenue source code 3250. (State program no longer funded

2009. Removed in 2012-13.)

Date Issued 06/2022

C-5

Reserved Balance Sheet Codes

Balance

Sheet Code

– Reserved

Balance Sheet Code Description

314

Withdrawal from Waiver Offset Reserve. A reserve representing that portion of fund

balance to be used to reduce future waiver requests or for tax relief. The final year of

Commissioner waivers was 2010-11.

609

Increase in Waiver Offset Reserve. A reserve representing that portion of fund balance

to be used to reduce future waiver requests or for tax relief. The final year of

Commissioner waivers was 2010-11.

768

Waiver Offset Reserve. A reserve representing that portion of fund balance to be used

to reduce future waiver requests or for tax relief. The final year of Commissioner

waivers was 2010-11.

772

Designated Fund Balance – ARRA/SEMI. A designation representing that portion of

unassigned fund balance segregated for unspent revenues from the federal

government through the state for increase in the Special Education Medicaid Incentive

(SEMI) program’s Federal Medical Assistance Percentage under the American Recovery

and Reinvestment Act. (Note – Any remaining amounts from the ARRA/SEMI funds will

be used by the end of the 2016-17 school year, therefore there will be no ending

balance at June 30, 2017 or forward.)