TABLE OF CONTENTS

SECTIONS
Title

Section

INTRODUCTION

ACCOUNTING SYSTEM COMPONENTS

FUND & ACCOUNT GROUP COMPONENT

ACCOUNT TYPE COMPONENT

ACCOUNT CODE COMPONENT

Balance Sheet Accounts
Asset Codes
Liability Codes
Fund Equity Codes
Revenue Accounts
Functions of Expenditure Accounts

E
E-1
E-1-a
E-1-b
E-1-c
E-2
E-3

OBJECT OF EXPENDITURE COMPONENT

COST CENTER COMPONENT

FUND SOURCE COMPONENT

APPROPRIATION YEAR COMPONENT

PROGRAM COMPONENT

SPECIAL USE COMPONENT

FINANCIAL REPORTING
Budgeting & Budget Reports
Financial Statements
Internal Reports

L
L-1
L-2
L-3

APPENDICES
Appendix A. Glossary of Terms
Appendix B. Procedures

M
M-1
M-2

Revised: August 26, 2015

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INTRODUCTION
SECTION - A

Revised: August 26, 2015

*The use of codes designated

INTRODUCTION

An accounting system is the means by which financial transactions are planned, captured
during the actual operation of the school system, recorded in the books of accounts, and then
analyzed to produce the various reports for management, financial status and accountability. The
structure outlined in the Financial Planning, Budgeting and Reporting System for Alabama Public
Schools will provide a classification structure that will meet the school systems needs and will
provide comparable data when reports from the different school systems are combined.

PURPOSE
A significant portion of the financial resources used by a school system is obtained
through the exaction of private property in the form of taxes. With this seizure of property for
public use comes a demand for a high degree of accountability. Poor accounting and financial
reporting practices provide fuel for the critics to attack the handling of these entrusted resources.
The accounting system outlined in this manual will provide the tool for the school systems in the
State of Alabama to provide an accounting and financial reporting framework that will satisfy the
requirements of fiscal integrity and accountability.

BASIC PHILOSOPHY
The basic philosophy of the accounting system contains criteria to support the systems
needs mentioned above.
1. The classification of accounts and the reporting structure remains in
accordance with generally accepted accounting principles.
2. The account classification system is flexible to meet the needs of both small
and large school systems while retaining comparability of collected and reported data.
3. The account structure encourages comprehensive full disclosure of the
financial position of the reporting school system. Each system will incorporate all
financial activities into a single accounting and reporting system and place emphasis on
timely and accurate recording of financial transactions.
4. The financial reporting system emphasizes the results of the school system by
using program accounting with the application of support service cost to the educational
cost centers and instructional programs.
5. By use of cost center budgeting of expenditures and certain revenues, the
accounting system encourages site-based management of financial resources.
6. Along with site-based management, program accounting and budgeting of
revenues, the accounting systems provides the tool needed to accomplish required
financial accountability reporting.

BASIS OF ACCOUNTING
The basis of accounting refers to the point of time when revenues, expenditures, and the
related assets and liabilities are recognized in the accounts and reported in the financial statements.
There are three(3) methods of accounting commonly used by school systems that will be
explained below.
1. CASH-BASIS ACCOUNTING recognizes transactions when cash is received
or disbursed. The greatest weakness of the cash basis of accounting is that it does not
recognize accounts receivable, accounts payable and other accrued items. It therefore
does not match resources used to resources provided.

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2. MODIFIED ACCRUAL-BASIS ACCOUNTING recognizes transactions

when they become both measurable and available for use or collection within the
reporting fiscal period.
3. ACCRUAL-BASIS ACCOUNTING recognizes transactions when they occur,
regardless of the timing of the related cash transaction.
It is recommended that modified-accrual or accrual-basis accounting be used to the fullest
extent practicable. The use of these methods allows the school system to determine its financial
position and results of operations by measuring financial resources and obligations at the earliest
possible date and provides for comparable period-to-period reports.

CONCLUSION
Fund accounting was originally developed in response to the demand for greater financial
accountability on the part of state government and local school systems. What began as a system
of separate cash accounts has evolved into the current system of separate accounting for separate
activities. Indeed, a school system is not considered to be a single entity for accounting and
financial reporting purposes, but rather a collection of separate accounting entities for funds, cost
centers, funding sources, and programs.

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ACCOUNTING
SYSTEM
COMPONENTS
SECTION - B

Revised: August 26, 2015

*The use of codes designated

ACCOUNTING SYSTEM
COMPONENTS
The system component structure is designed to serve as a flexible tool to meet the needs of all
school systems in the State of Alabama. It creates a common means of communication to be used in
planning, recording, accumulating, controlling, and reporting the financial activities of the school systems.
All school systems should uniformly utilize this component structure in order to provide comparability
between school systems.

__|_|____|___|____|____|_|____|____
GENERAL LEDGER & SPECIAL REPORTING CODES

1.

FUND TYPE & ACCOUNT GROUP

2.

ACCOUNT TYPE

3.

ACCOUNT CODE

4.

OBJECT

5.

COST CENTER

6.

FUND SOURCE

7.

APPROPRIATION YEAR

8.

PROGRAM

9.

SPECIAL USE

Revised: August 26, 2015

*The use of codes designated

DEFINITION OF COMPONENTS
1. FUND TYPE & ACCOUNT GROUP--------------------------------------------------------There are four fund types and two account groups, which should be used to record all
related financial transactions.

2. ACCOUNT TYPE--------------------------------------------------------------------------------This one (1) digit component is used to designate the five (5) major account types used in
an automated accounting system. Its use allows for a greater range of numbers and detail in the
revenue and expenditure account codes.

3. ACCOUNT CODE-------------------------------------------------------------------------------The account code component is used to designate balance sheet (assets, liabilities, and
fund equity), revenue and expenditure accounts.

4. OBJECT--------------------------------------------------------------------------------------------The object of expenditure component is used to classify in detail the services or

commodities bought from the financial resources in the fund source from which the expenditure is
being made.

5. COST CENTER----------------------------------------------------------------------------------A cost center is a budgetary or operational unit to be used in routing financial resources
and segregating expenditures.

6. FUND SOURCE-------------------------------------------------------------------------------A fund source is a fiscal and accounting entity with a self-balancing set of accounts
recording financial resources, related liabilities, fund equity, and changes caused by the receipt of
revenues and the expenditure of funds. This component is used to maintain fund accounting in
accordance with Section 1300 of the Codification of Governmental Accounting and Financial
Reporting Standards published by GASB.

7. APPROPRIATION YEAR---------------------------------------------------------------------The appropriation year component is used to assist with processing activities that are to
be routed to specific funding years.

8. PROGRAM----------------------------------------------------------------------------------------A program is a plan of activities and procedures designed to accomplish a predetermined

objective or set of objectives. The use of this component allows certain support service cost to
both the program and the function of expenditure to be classified concurrently.

9. SPECIAL USE-----------------------------------------------------------------------------------The special use component can be used to obtain a greater breakdown of any other of the
components used in the accounting entity. It should be used only when restrictions on other
components do not allow for their adaptation or modification.

Revised: August 26, 2015

*The use of codes designated

FUND TYPE &

ACCOUNT
GROUP
COMPONENT
SECTION - C

Revised: August 26, 2015

*The use of codes designated

FUND TYPE & ACCOUNT GROUP

COMPONENT
A fund type is defined as a fiscal and accounting entity with one(1) or more fund sources
containing a self balancing set of accounts recording financial resources, related liabilities, fund
equity, and changes caused by the receipt of revenues and the expenditure of funds. An account
group is an accounting entity with a self-balancing set of account records of general fixed assets
and general long-term debts.
This two (2)-digit code in the accounting system component structure will identify the
major fund types or account group classification and the specific individual fund type or account
group.
Accounting transactions are recorded into four (4) major classifications:

GOVERNMENTAL FUND TYPES

PROPRIETARY FUND TYPES
FIDUCIARY FUND TYPES
ACCOUNT GROUPS
These four (4) major classifications are divided into the following categories, called fund
types and account groups. The fund type to be used is determined by the nature and purpose of the
revenue to be recorded. The revenue section of this manual will be used to indicate the desired
fund type to be used to record the transaction related to the revenue source.

GOVERNMENTAL FUND TYPES

(10-19)

General
Special Revenue
Debt Service
Capital Projects

PROPRIETARY FUND TYPES

11
12
13
14
(20-29)

Enterprise
Internal Service

FIDUCIARY FUND TYPES

21
22
(30-40)

Trust

(30-34)
Non-expendable Trust
Expendable Trust

31
32

Agency

(35-49)
Payroll Clearing
Accounts Payable Clearing
Other Agency

ACCOUNT GROUPS
General Fixed Asset
General Long-Term Debt

Revised: August 26, 2015

*The use of codes designated

38
39
40
(80-89)
88
89

DEFINITIONS FOR FUND TYPE

& ACCOUNT GROUP CODES
The accounting system for schools should be organized and operated on a fund (fund source)
basis. Each fund (fund source) must be so accounted for that the identity of its resources, obligations,
revenues, expenditures, and fund equities is continually maintained. Only the minimum number of funds
(fund sources) consistent with legal and operating requirements should be established since unnecessary
funds (fund sources) result in inflexibility, undue complexity, and inefficient financial administration. The
fund type component is to be used to group these funds (fund sources) into major classifications.

GOVERNMENTAL FUND TYPES

These fund types are the segment of the accounting system through which most school
system functions are typically financed. The reporting focus of these fund types is to determine
financial position through the recording of changes caused by the receipt of revenues and the
expenditure of resources rather than determining net income or loss.
GENERAL
This fund type accounts for all financial resources of the school system except those
required to be accounted for in another fund type. The primary operating functions of a local
school system are performed in the general fund type.
EXAMPLE: Foundation Program Funds: 11-X-XXXX-XXX-XXXX-1110-X-XXXX-XXXX
SPECIAL REVENUE
This fund type accounts for the proceeds of specific revenue sources that are legally
restricted to expenditures for specific purposes except those required to be accounted for in some
other predetermined fund type. The integrity of the individual special revenue will be maintained
by the use of the Fund Source component.
The State Department of Education will identify the state revenue sources requiring
special revenue status. Most federal grant appropriations will be maintained as special revenues,
especially where separate budgeting and financial reporting is required at the state or federal level.
Any local revenue sources requiring special revenue status will be determined by the local school
system, using the guidelines contained in this section of the manual.
EXAMPLE: Title I Funds: 12-X-XXXX-XXX-XXXX-4510-X-XXXX-XXXX
DEBT SERVICE
This fund type accounts for the accumulation of resources for the payment of general
long-term debt, both principal and interest.
When financial resources are legally required to be set aside in a sinking fund to meet
current and(or) future principal and interest obligations of a school systems general long-term
debt, the debt service fund type should be used to account for these obligations and resources. Not
all long-term debt obligations and resources are required to be recorded in a debt service fund
type. Only long-term obligations involving a third party or paying agent should be recorded in
this fund type. Capital leases, lease purchases and other intermediate term leases can be budgeted
and accounted for within the fund type creating the obligation and supplying the resources for the
payments of principal and interest.
The special reporting components of the accounting system are to be used to maintain the
integrity of each debt service occurrence within the debt service fund type.
EXAMPLE: Debt from Local Tax Fund: 13-X-XXXX-XXX-XXXX-6030-X-XXXX-XXXX
CAPITAL PROJECT
This fund type accounts for financial resources used to acquire or construct major capital
facilities other than those of proprietary and trust fund.
When financial resources are obtained through borrowing or contributions for the
purpose of acquiring and (or) constructing major capital facilities, a capital project fund type
Revised: August 26, 2015
*The use of codes designated

should be used to record transactions related to the accumulation and expenditure of these
financial resources.
The special reporting components of the accounting system are to be used to maintain the
integrity of each projects financial resources within the capital project fund type.
EXAMPLE: PSF - Capital Projects: 14-X-XXXX-XXX-XXXX-2120-X-XXXX-XXXX

PROPRIETARY FUND TYPES

This fund type is used to account for school system activities that are similar to business
operations in the private sector, or where the reporting focus is on determining net income, financial
position and cash flows and when the activity is to be self supporting.
It is recommended that proprietary fund types be used when the school system conducts business
type activities that receive a significant portion of their financial resources through user charges.
ENTERPRISE
This fund type accounts for operations that are financed and operated in a manner similar
to private business enterprises where the stated intent is that the cost, including expenses for
depreciation and indirect cost of providing goods or services to students or the general public on a
continuing basis are financed or recovered primarily through user charges. NOTE: Enterprise
fund types are fee supported.
The special reporting components of the accounting system are to be used to maintain the
integrity of each projects financial resources within the enterprise fund type.
EXAMPLE: Summer School Fund: 21-X-XXXX-XXX-XXXX-6922-XXXX-XXXX
INTERNAL SERVICE
This fund type accounts for the operation of school system functions that provide goods
or services to other school system functions, other school systems, or other governmental units on
a cost-reimbursable basis. NOTE: Internal Service fund types are supported by user charges.
The chief aim of an internal service fund type is cost reimbursement. Therefore, an
internal service fund type should only be used if the school system intends to recover the full cost
of providing the service through user charges.
The fund source component of the accounting system is to be used to maintain the
integrity of each projects financial resources within the internal service fund type.
EXAMPLE: Print Shop Fund: 22-X-XXXX-XXX-XXXX-6999-XXXX-XXXX

FIDUCIARY
This fund type is used to account for assets held by the school system as trustee or agent.
Expendable trust fund sources are accounted for in essentially the same manner as governmental fund
sources. Non-expendable trust fund sources are accounted for in essentially the same manner as
proprietary fund sources. Agency fund sources are purely custodial (assets equal liabilities) and thus do not
involve measurements of results of operations.
TRUST
This fund source accounts for assets held by a school system in a trustee capacity for
individuals, private organizations, other governmental units, and/or other fund types.
Non-expendable Trust
This fund type accounts for financial assets held in trust for some specified
purpose in which only the investment earnings on the asset, not the asset itself, may be
expended. When the financial resources held in trust by the school system are for a
specified purpose and the school system is permitted to spend only the earnings of the
assets held, the non-expendable trust fund type should be used to account for such
endowment arrangements.
The fund source component of the accounting system is to be used to maintain
the integrity of each endowments financial resources within the non-expendable trust
fund type.
EXAMPLE: Education Trust: 31-X-XXXX-XXX-XXXX-6940-XXXX-XXXX
Expendable Trust
Revised: August 26, 2015
*The use of codes designated

This fund type accounts for financial assets held in trust for some specified
purpose where the trust fund is designed to provide stewardship over the expendable
asset. An expendable trust fund type functions similar to a governmental fund type.
When the financial resources held in trust by the school system are for a specified
purpose and the school system is permitted to spend all the assets and earnings of the
trust, the expendable trust fund type should be used to account for such endowment
arrangements.
The fund source component of the accounting system is to be used to maintain
the integrity of each endowments financial resources within the expendable trust fund
type.
EXAMPLE: Scholarship Fund: 32-X-XXXX-XXX-XXXX-6940-XXXX-XXXX
AGENCY
This fund type accounts for assets held solely in a custodial capacity. Accordingly, assets
in agency fund types are always matched by liabilities to the owners of those assets. Agency fund
sources do not report operations and use only balance sheet accounts.
When a school system plays a limited role in the collecting or temporarily holding of
financial resources on behalf of some third party, an agency fund type should be used to account
for these resources
EXAMPLES: If the school system uses clearing funds for the payroll and accounts
payable transactions, the fund type codes 38 for the Payroll Clearing and 39 for the Accounts
Payable Clearing have been assigned by the State.

ACCOUNT GROUPS
Sets of accounts used to record and control the school systems general fixed assets and
unmatured general long-term liabilities are organized in account groups. Account groups are not
funds and do not report operations since they do not contain revenue or expenditure accounts.
They are simply lists of the accumulated cost/values of fixed assets and obligations of long-term
debt of the school system. Changes to these fixed assets and long-term debt are disclosed in the
notes to the financial statements rather than in an operating statement.
GENERAL FIXED ASSET
The general fixed asset account group is used to record the cost of all property, plant and
equipment, other than those accounted for in the proprietary or non-expendable trust fund types.
EXAMPLE: An account group number 88 should be used to record the general fixed
assets of the school system. This account group will be used as a control account for reporting the
accumulated cost/values of the fixed assets of land, land improvements, buildings, building
improvements, equipment, construction in progress, capital leases and other fixed assets.
NOTE: Additional fixed assets accumulated during the year should be included in the
Financial Statements annually and any items destroyed, lost or stolen should be deleted annually.
An itemized list should be maintained each year of changes in the fixed assets.
GENERAL LONG-TERM DEBT
The general long-term debt account group is used to record the unmatured principal
amount of all long-term liabilities excluding those of Proprietary and Fiduciary funds.
EXAMPLE: An account group number 89 should be used to record the general long-term
debt of the school system. This account group will be used to report the outstanding principal
balance of the long-term debt for the obligations of bonds, warrants, warrant anticipation notes,
capital leases, and compensated absences.

Revised: August 26, 2015

*The use of codes designated

ACCOUNT TYPE
COMPONENT
SECTION - D

Revised: August 26, 2015

*The use of codes designated

ACCOUNT TYPE COMPONENT

The account type component is used in conjunction with the account code component to
identify the five (5) major account types used in an automated accounting system. This code
allows for a greater range of numbers to be used in the account code component. The five (5)
major account types are assets, liabilities, fund equity, revenues and expenditures

Revised: August 26, 2015

*The use of codes designated

ACCOUNT TYPE CODES

ASSETS

LIABILITIES

FUND EQUITY

REVENUES

EXPENDITURES

Revised: August 26, 2015

*The use of codes designated

DEFINITIONS AND PROCEDURES

FOR ACCOUNT TYPE CODES

ASSETS
When balance sheet account codes for assets are used in the account code component of the
accounting system, a one (1) should be used to identify the code as an asset. The asset account codes that
require a 1 range from 0100 through 0199.

LIABILITIES
When balance sheet account codes for liabilities are used in the account code component of the
accounting system, a two (2) should be used to identify the code as a liability. The liability account codes
that require a 2 range from 0200 through 0299.

FUND EQUITY
When balance sheet account codes for fund equity are used in the account code component of the
accounting system, a three (3) should be used to identify the code as a fund equity. The fund equity
account codes that require a 3 range from 0300 through 0399.

REVENUES
When revenue account codes are used in the account code component of the accounting system, a
four (4) should be used to identify the code as a revenue. The revenue account codes that require a 4
range from 1000 through 9999.

EXPENDITURES
When function of expenditure account codes are used in the account code component of the
accounting system, a five (5) should be used to identify the code as an expenditure. The function of
expenditure account codes that require a 5 range from 1000 through 9999.

Revised: August 26, 2015

*The use of codes designated

ACCOUNT CODE
COMPONENT
SECTION - E

Revised: August 26, 2015

*The use of codes designated

ACCOUNT CODE COMPONENT

The account code component is used in conjunction with the account type component to
identify specific balance sheet (assets, liabilities, and fund equity), revenue and function of
expenditure accounts and transactions in the accounting system.
This four(4) digit code in the accounting system component structure will identify the
following groups of accounts:
BALANCE SHEET
Assets
Liabilities
Fund Equity

0100-0399
0100-0199
0200-0299
0300-0399

REVENUES
State Sources
Federal Sources
Local Sources
Other Sources
Other Financing Sources

1000-9999
1000-2999
3000-5999
6000-7999
8000-8999
9000-9997

EXPENDITURES
Instructional Services
Instructional Support Services
Operation & Maintenance Services
Auxiliary Services
General Administrative Services
Capital Outlay
Debt Service
Other Expenditures
Other Fund Uses

1000-9999
1000-1999
2000-2999
3000-3999
4000-4999
6000-6999
7000-7999
8000-8999
9000-9899
9900-9999

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*The use of codes designated

BALANCE SHEET
ACCOUNTS
SECTION - E-1

Revised: August 26, 2015

*The use of codes designated

BALANCE SHEET
ACCOUNTS
Balance sheet accounts are required for fund sources that require year-end
reconciliation and/or are allowed to carry over balances to the following fiscal year.
Most State and Federal revenues require balance sheet accounts for each
individual revenue or fund source in order to maintain a complete set of accounts
for fund accounting purposes.
Balance sheet accounts are organized and classified by the following account
code groups:
ASSETS

0100-0199

LIABILITIES

0200-0299

FUND EQUITY

0300-0399

Revised: August 26, 2015

*The use of codes designated

ASSET CODES
SECTION - E-1-a

Revised: August 26, 2015

*The use of codes designated

ASSET CODES

Cash

(0110-0119)
Cash in Bank (Operating Account)
Cash in Bank (Specify)
Cash Equivalents
Cash with Fiscal Agent
Change Cash
Petty Cash
Cash Short or (Over)
Other Cash

0111
0112
0113
0114
0115
0116
0118
0119

Investments (0120-0129)
Investments (Current)
Investments (Non-current)
Unamortized Premiums on Investments
Unamortized Discounts on Investments (Credit Balance)
Other Investments

0121
0122
0125
0126
0129

Receivables (0130-0139)
Accounts Receivable
Interest Receivable
Interfund Receivable
Intergovernmental Receivable
Notes Receivable
Rent Receivable
Returned Checks Receivable
Allowance for Doubtful Accounts (Proprietary Funds -Credit Balance)
Other Receivable

0131
0132
0133
0134
0135
0136
0137
0138
0139

Inventories
(0140-0149)
Inventories-Materials & Supplies
Inventories-USDA Commodities
Inventories-Food
Inventories-Fuels & Lubricants
Inventories-Instructional Materials & Supplies
Other Inventories

0141
0142
0143
0144
0146
0149

Other Assets (0150-0159)

Prepaid Items
Deferred Charges
Deferred Compensation Plan Assets
Other Assets

0151
0152
0153
0159

Revised: August 26, 2015

*The use of codes designated

Fixed Assets (0170-0189)

Land
Land Improvements
Buildings
Building Improvements
Furniture & Equipment
Vehicles
Construction in Progress
Assets Under Capital Leases
Accumulated Depreciation (Credit Balance)
Other Fixed Assets

0171
0172
0173
0174
0175
0176
0177
0178
0188
0189

Other Debits (0190-0199)

Amounts Available
Amounts to be Provided
Other Debits

0191
0192
0199

Revised: August 26, 2015

*The use of codes designated

DEFINITIONS OF ASSET CODES

0110-0119

CASH
Currency on hand or on deposit at banking institutions that is available
for use by the school system.

0111

Cash in Bank (Operating Account)

Financial resources on deposit in a banking institution for
payment of checks, drafts and other general obligations of an
operations fund.

0112

Cash in Bank (Specify)

Financial resources on deposit in a banking institution for
designated purposes or that have characteristics different from
the resources for general operations.

0113

Cash Equivalents
Short-term highly liquid investments that are readily convertible
to known amounts of cash and mature in a short period of time
(usually ninety (90) days or less) including treasury bills,
commercial paper and money market funds.

0114

Cash with Fiscal Agent

Deposits with fiscal agents such as banks for paying matured
bonds and interest.

0115

Change Cash
A sum of money set aside to provide change. Examples of
change cash are for lunchroom and athletic events.

0116

Petty Cash
A sum of money set aside for paying small obligations when the
issuance of a check is not cost-effective.

0118

Cash Short or (Over)

The difference between the amount indicated as collected and
the amount deposited by the school. This account can be used
during the year to record discrepancies in deposits, but efforts
must be made to account for said discrepancies. This account
should be closed out before year-end close.

0119

Other Cash
Deposits, cash or cash equivalents that cannot be classified in
the above accounts. When this account is used, a footnote or
schedule should be attached to the financial statement
identifying the items entered.

0120-0129

0121

INVESTMENTS
Securities held for producing income in the form of interest. Separate
accounts for each category of investments may be maintained.
Investments (Current)
Securities and certificates of deposit invested for longer than 90
days that are expected to be held for less than one year and that
generate revenue in the form of interest or dividends.

Revised: August 26, 2015

*The use of codes designated

0122

Investments (Non-current)
Securities, real estate and certificates of deposit that are held for
more than one year and that generate revenue in the form of
interest, dividends, rentals or lease payments.

0125

Unamortized Premium on Investments

The excess of the amount paid for securities over the face value,
which has not yet been amortized.

0126

Unamortized Discount on Investments (Credit Balance)

The excess of the face value of securities over the amount paid
for them, which has not yet been written off.

0129

Other Investments
Any other securities held for producing income in the form of
interest that cannot be classified in one of the above. When this
account is used, a footnote or schedule should be attached to
the financial statement identifying the items entered.

0130-0139

RECEIVABLES
Amounts of financial resources that are earned but awaiting receipt from
others.

0131

Accounts Receivable
Amounts owed the school system on open accounts from private
individuals and nongovernmental organizations for goods or
services furnished by the LEA.

0132

Interest Receivable
Interest earned, but not received, on investments or other
assets.

0133

Interfund Receivable
Amounts that are due, other than charges for goods and services
rendered, to a particular fund from another fund in the school
system and that are to be received within one year.

0134

Intergovernmental Receivable
Amounts due the reporting school system from another
government. These amounts may represent intergovernmental
grants, entitlements, shared revenues, appropriations or
allotments; or may represent taxes collected for the reporting
school system by an intermediary collecting government, loans,
or charges for goods or services rendered by the reporting
school system for another government.

0135

Notes Receivable
A legal right to receive payment of a certain sum of money on
demand or at a fixed or determinable time based on an
unconditional written promise signed by the maker.

0136

Rent Receivable
Amounts due to a fund pursuant to operating leases and rental
agreements.

Revised: August 26, 2015

*The use of codes designated

0137

Returned Checks Receivable

Amounts owed the school system for checks returned for
insufficient funds from banking institutions. It is recommended
that subsidiary records be kept to identify individuals liable for
the returned checks so collections can be made. This account
can be used during the year to record returned checks, but must
be closed out into a revenue or expenditure before year end
close.

0138

Allowance for Doubtful Accounts

Amounts considered to be uncollectible. This account is to be
used only in Proprietary Funds and will carry a credit balance.

0139

Other Receivables
Any other amount of financial resources that are earned but
awaiting receipt from others. When this account is used, a
footnote or schedule should be attached to the financial
statement identifying the items entered.

0140-0149

INVENTORIES

0141

Inventories - Materials & Supplies

Nonfood materials and supplies on hand held for future
consumption.
(Example: office supplies or maintenance
supplies)

0142

Inventories - USDA Commodities

USDA donated commodity food on hand held for future
consumption.

0143

Inventories - Food
Food on hand held for future consumption.

0144

Inventories - Fuels & Lubricants

Items on hand held for future use.

0146

Inventories - Instructional Materials & Supplies

Instructional materials and supplies on hand held for future
consumption by teachers in the instructional programs.

0149

Other Inventories
Any other type of items carried on inventory by the school
system that cannot be recorded in the above classifications. Any
material balance of inventory should be kept as a separate line
item. When this account is used, a footnote or schedule should
be attached to the financial statement identifying the items
entered.

0150-0159
0151

OTHER ASSETS
Prepaid Items
Payments made for benefits not yet received. Prepaid items, e.g.
prepaid rent and unexpired insurance premiums, differ from
deferred charges in that they are spread over a shorter period of
time and are regularly recurring costs of operation.

Revised: August 26, 2015

*The use of codes designated

0152

Deferred Charges
Expenditures/expenses that are not chargeable to the fiscal
period in which they were made but that are carried as an asset
on the balance sheet pending amortization or other disposition.
These costs include those incurred in connection with the
issuance of debt, e.g. bond issuance, underwriting and legal
fees.

0153

Deferred Compensation Plan Assets

The assets and related earnings held for participants in IRS
Section 457 deferred compensation plans. (Agency funds only)

0159

Other Assets
Any other asset that cannot be recorded in the above
classifications. When this account is used, a footnote or
schedule should be attached to the financial statement
identifying the items entered.

0170-0189
0171

FIXED ASSETS
Land
Land purchased or otherwise acquired by the school system.
This account includes costs incurred in preparing land for use
and acquisition costs.

0172

Land Improvements
Permanent improvements other than buildings that add value to
land, e.g. fences, retaining walls, sidewalks, pavements, gutters,
tunnels and bridges.

0173

Buildings
Permanent structures purchased or otherwise acquired by the
school system.

0174

Building Improvements
Permanent improvements that add value to buildings.

0175

Furniture & Equipment

Tangible personal property of a more or less permanent nature.

0176

Vehicles
Automotive equipment requiring a vehicle license tag which is
used in carrying out operations. (Examples: trucks, cars, buses,
etc.)

0177

Construction in Progress
The cost of construction undertaken but not yet completed.
Upon completion this cost should be moved to the appropriate
code. e.g. Buildings or Building Improvements.

0178

Assets Under Capital Leases

Assets purchased under an installment purchase agreement or
contract. Assets are recorded at the amount equal to the present
value of the minimum lease payments at the inception of a
capital lease; however, the amount recorded cannot exceed the
fair value of the leased property.

Revised: August 26, 2015

*The use of codes designated

0188

Accumulated Depreciation (Credit Balance)

The accumulation of systematic and rational allocations of the
estimated cost of using fixed assets on a historical cost basis
over the useful lives of the fixed assets. For use in Proprietary
Fund types.

0189

Other Fixed Assets

Any other fixed asset that cannot be recorded in the above
classifications. When this account is used, a footnote or
schedule should be attached to the financial statement
identifying the items entered.

0190-0199
0191

OTHER DEBITS
Amounts Available in _______Fund Source
An other debit account in the general long-term debt account
group designating the amount of assets available in
governmental funds for the retirement of general long-term
liabilities recorded in the General Long-Term Debt Account
Group.

0192

Amounts to be Provided
An other debit account in the general long-term debt account
group representing the amount to be provided to liquidate
general long-term liabilities.

0199

Other Debits
When this account is used a footnote or schedule should be
attached to the financial statement identifying the items entered.

Revised: August 26, 2015

*The use of codes designated

LIABILITY CODES
SECTION - E-1-b

Revised: August 26, 2015

*The use of codes designated

LIABILITY CODES
Salaries & Employee Benefits Payable (0210-0219)
Salaries and Wages Payable
Health Insurance Benefits Payable
Retirement Benefits Payable
Social Security Benefits Payable
State Unemployment Compensation Payable
Medicare Benefits Payable
Compensated Absences Payable (Current Portion)
Other Employee Benefits Payable

0211
0212
0213
0214
0215
0216
0217
0219

Payroll Withholdings & Deductions Payable (0220-0249)

Federal Withholding Taxes
Social Security Withholding Taxes
State Income Withholding Taxes
Retirement Withholdings
Health Insurance Deductions
Life Insurance Deductions
Professional Dues Deductions
Credit Union Deductions
Annuity Deductions
Miscellaneous Deductions
Medicare Withholding Taxes
AEA Payroll Deductions
Other Payroll Withholdings/Deductions

0221
0222
0223
0224
0225
0226
0227
0228
0229
0230
0232
0234
0249

Claims Payable (0250-0259)

Accounts Payable
Interest Payable
Contracts Payable
Online Transaction Fee Payable
Other Claims Payable

0251
0252
0253
0254
0259

Other Payables (0260-0269)

Interfund Payable
Intergovernmental Payable
Loans Payable
Notes Payable
Bonds Payable (Current)
Judgments Payable
Other Payable

0261
0262
0263
0264
0265
0266
0269

Other Liabilities (0270-0289)

Deferred Revenue
Deferred Compensation Obligations
Other Liabilities

0271
0272
0289

Long-Term Liabilities ( 0290-0299)

Bonds and Warrants Payable
Warrant Anticipation Notes
Capital Leases
Obligations Under Operating Lease Agreements
Compensated Absences
Unamortized Premiums on Bonds
Unamortized Discounts on Bonds-Debit Account
Other Long-Term Liabilities

0291
0292
0293
0294
0295
0297
0298
0299

Revised: August 26, 2015

*The use of codes designated

Revised: August 26, 2015

*The use of codes designated

DEFINITIONS OF LIABILITY CODES

0210-0219
0211

SALARIES & EMPLOYEE BENEFITS PAYABLE

Salaries & Wages Payable
Salaries and wages earned but not paid that are to be liquidated
with current available financial resources.

0212

Health Insurance Benefits Payable

Matching health insurance benefits payable for the amount of
salaries & wages payable to be liquidated with current available
financial resources.

0213

Retirement Benefits Payable

Matching retirement benefits payable for the amount of salaries
& wages payable to be liquidated with current available financial
resources.

0214

Social Security Benefits Payable

Matching social security benefits payable for the amount of
salaries & wages payable to be liquidated with current available
financial resources.

0215

State Unemployment Compensation Benefits Payable

State unemployment compensation expenses payable for the
amount of salaries & wages payable to be liquidated with current
available financial resources.

0216

Medicare Benefits Payable

Matching Medicare benefits payable for the amount of salaries &
wages payable to be liquidated with current available financial
resources.

0217

Compensated Absences Payable (Current Portion)

Expenses payable for the amount of compensated leave to be
liquidated with current available financial resources.

0219

Other Employee Benefits Payable

Any other employee benefit expenses payable to be liquidated
with current available financial resources. When this account is
used, a footnote or schedule should be attached to the financial
statement identifying the items entered.

0220-0249
0221

0222

PAYROLL WITHHOLDINGS & DEDUCTIONS PAYABLE

Federal Withholding Taxes
The amount of federal income tax withheld from employees
payroll checks that is payable to the banking institution that
collects the federal withholding taxes.
Social Security Withholding Taxes
The amount of social security taxes withheld from employees
payroll checks that is payable to the banking institution that
collects the federal withholding taxes.

Revised: August 26, 2015

*The use of codes designated

0223

State Income Withholding Taxes

The amount of state income tax withheld from employees payroll
checks that is payable to the State of Alabama.

0224

Retirement Withholdings
The amount of state retirement withheld from employees payroll
checks that is payable to the Retirement Systems of Alabama.

0225

Health Insurance Deductions

The amount of health insurance premiums deducted from
employees payroll checks that is payable.

0226

Life Insurance Deductions

The amount of life insurance premiums deducted from
employees payroll checks that is payable.

0227

Professional Dues Deductions

The amount of professional dues deducted from employees
payroll checks that is payable.

0228

Credit Union Deductions

The amount deducted for credit unions from employees payroll
checks that is payable.

0229

Annuity Deductions
The amount deducted for tax sheltered and non sheltered
annuities from employees payroll checks that is payable.

0230

Miscellaneous Deductions
The amount deducted for miscellaneous reasons from
employees payroll checks that is payable. It is recommended
that garnishments, tax levies, child care and other ordered
withholdings be recorded in this classification.

0232

Medicare Withholding Taxes

The amount of Medicare taxes withheld from employees payroll
checks that is payable to the banking institution that collects the
federal withholding taxes.

0234

AEA Payroll Deductions

The amount deducted for insurance from employees' payroll
checks that is payable to the Alabama Education Association.

0249

Other Payroll Withholding/Deductions

The amount deducted from employees payroll checks that is
payable that cannot be recorded in the above classifications.
When this account is used, a footnote or schedule should be
attached to the financial statement identifying the items entered.

0250-0259

0251

CLAIMS PAYABLE
Amounts owed by the school system for goods and services received
that are to be liquidated with current resources.
Accounts Payable
A short-term liability account reflecting amounts owed to private
persons or organizations for goods and services received by the
school system.

Revised: August 26, 2015

*The use of codes designated

0252

Interest Payable
Current amounts owed and(or) accrued by the school system for
interest expense on loans, notes, bonds and any other
obligations requiring interest payments.

0253

Contracts Payable
The amounts of payments due on contracts for goods or services
furnished to the school system.

0259

Other Claims Payable

Amounts owed by the school system that cannot be recorded in
any of the above classifications. When this account is used, a
footnote or schedule should be attached to the financial
statement identifying the items entered.

0260-0269
0261

OTHER PAYABLES
Interfund Payable
Amounts owed (other than charges for goods and services) to
another fund in the school system and that are to be paid within
the fiscal year. All Interfund Payable accounts should be
reconciled before year-end.

0262

Intergovernmental Payable
Amounts owed by the school system to another governmental
agency. Use this account to record amounts owed to State,
Federal and Local governmental units.

0263

Loans Payable
Amounts of obligations borrowed for short periods of time by the
school system.

0264

Notes Payable
The face value of the notes owed should be recorded in this
account, which is reflected on an unconditional written promise
signed by the maker to pay a certain sum of money on demand
or at a fixed or determinable time either to bearer or to the order
of a person designated therein.

0265

Bonds Payable (Current)

Amounts of bonds, which have reached or passed their maturity
date and are due within one year.

0266

Judgments Payable
Amounts owed by the school system as a result of administrative
or court decisions.

0269

Other Payable
Other payable amounts owed by the school system that cannot
be recorded in any of the above classifications. When this
account is used, a footnote or schedule should be attached to
the financial statement identifying the items entered.

0270-0289
0271

OTHER LIABILITIES
Deferred Revenue
A liability account which represents revenues collected before
they become due or available for use. Use this account to
record the receipt of a revenue that is to be recorded and made
available for use during a future fiscal period.

Revised: August 26, 2015

*The use of codes designated

0272

Deferred Compensation Obligations

The amounts owed to employees who have deferred income and
related earnings under an IRS Section 457 deferred
compensation plans. (Agency funds only)

0289

Other Liabilities
Other amounts owed by the school system that cannot be
recorded in any of the above classifications. When this account
is used, a footnote or schedule should be attached to the
financial statement identifying the items entered.

0290-0299
0291

LONG-TERM LIABILITIES
Bonds and Warrants Payable
The amount of bonds and(or) warrants which have not reached
or passed their maturity date and which are not due within one
year.

0292

Warrant Anticipation Notes

The face value of notes issued by the school system in
anticipation of sale of warrants to liquidate such notes.

0293

Obligations Under Capital Leases

Amounts remaining to be paid on capital lease purchase
agreements. The initial amount equals the present value of the
minimum lease payments at the inception of a capital lease;
however, the amount recorded cannot exceed the fair value of
the leased property.

0294

Obligations Under Operating Lease Agreements

A governmental lessee rental expenditure arising from an
operating lease with scheduled rent increases that will not be
liquidated with current expendable financial resources.

0295

Compensated Absences
Amounts owed to employees for accrued leave that is expected
to result in paid time off or cash payments at termination or
retirement that are required to be recorded as a liability by the
Governmental Accounting Standards Board.

0297

Unamortized Premiums on Bonds

The excess of the price paid for bonds over their face value
(excluding accrued interest) which remains to be amortized over
the remaining life of such bonds.

0298

Unamortized Discounts on Bonds (Debit Account)

The amount by which the face value of bonds exceed the price
paid for the bond which remains to be amortized over the
remaining life of such bonds.

0299

Other Long-Term Liabilities

Other long-term liability amounts owed by the school system that
cannot be recorded in any of the above classifications. When
this account is used, a footnote or schedule should be attached
to the financial statement identifying the items entered.

Revised: August 26, 2015

*The use of codes designated

FUND EQUITY CODES

SECTION - E-1-C

Revised: August 26, 2015

*The use of codes designated

FUND EQUITY CODES

Operations

0301

Investment in General Fixed Assets

0310

Retained Earnings (Proprietary Funds Only)

0315

Contributed Capital (Proprietary Funds Only)

0320

Reserved Fund Balance (0325-349)

Reserved for Encumbrances
Reserved for Inventories
Reserved for Debt Service
Reserved for Building Contracts
Reserved for Bus Fleet Renewal
Reserved for Commitments
Reserved for Capital Projects
Reserved for Prepaid Items
Other Reserved Funds

0341
0342
0343
0344
0345
0346
0347
0348
0349

Unreserved Fund Balance

0350

Encumbrance Offset (Debit Balance)

0358

Adjustments to Beginning Balance

0360

Residual Equity Transfer

0370

Revised: August 26, 2015

*The use of codes designated

DEFINITIONS OF
FUND EQUITY CODES

0301

OPERATIONS
This equity account can be used by the accounting system to report the
net change in fund balance through or for a specified fiscal period that
reflects the result caused by the difference in revenues and
expenditures. This account should be closed at year end to the fund
balance account.

0310

INVESTMENT IN GENERAL FIXED ASSETS

An account representing the school systems investment in capital assets
reported in the General Fixed Assets Account Group.

0315

RETAINED EARNINGS (Proprietary Funds Only)

The accumulated earnings of proprietary funds that have been retained
in the fund.

0320

CONTRIBUTED CAPITAL (Proprietary Funds Only)

An equity account in the proprietary funds showing the amount of fund
capital contributed by the governmental unit from general revenues and
resources, or by outside sources (e.g. grants, developers, customers,
etc).

0325

RESERVED FUND BALANCE

Those portions of fund balance that are legally segregated for a specific
use or are not authorized for current expenditure.

0350

UNRESERVED FUND BALANCE

The excess of the assets of a governmental fund or trust fund over its
liabilities and reserved fund balance accounts that are not restricted for
specific purposes.

0358

ENCUMBRANCE OFFSET (Debit Balance)

An account used to designate part of the Unreserved Fund Balance for
obligations of the school system caused by the issuance of purchase
orders. This account will carry a debit balance.

0360

ADJUSTMENTS TO BEGINNING BALANCE

A correction made in the current fiscal year for a situation that occurred in
a prior fiscal year.

0370

RESIDUAL EQUITY TRANSFER

Non-recurring or non-routine transfers of equity between funds. A
residual equity transfer may represent the creation of a new fund or the
expansion or liquidation of an existing fund.

Revised: August 26, 2015

*The use of codes designated

REVENUE ACCOUNT
CODES
SECTION - E-2

Revised: August 26, 2015

*The use of codes designated

REVENUE ACCOUNT CODES

The four (4)-digit revenue code in the accounting system will identify the following major categories.
In the Revenue Coding section, the fund type to be used in recording transactions related to the revenue
source is indicated on the right side.
STATE SOURCES

1000-2999

FEDERAL SOURCES

3000-5999

LOCAL SOURCES

6000-7999

OTHER SOURCES

8000-8999

OTHER FINANCING SOURCES

9000-9997

Revised: August 26, 2015

*The use of codes designated

REVENUE / FUND TYPE CODING

FUND TYPE
STATE SOURCES (1000-2999)
Education Trust Fund (1100-1999)
Foundation Program
Foundation Program - Regular
Foundation Special Appropriation
Foundation Program - Current Units
Foundation Program Supplemental Fund
SDE Appropriations
Additional Teacher Units
School Nurses Program
Technology Coordinator
Career Tech O & M
Alabama Reading Initiative
SDE One Time At-Risk Grant
High School Graduation Exam Remediation
Dropout Prevention - PASS
SDE Supplemental High Hopes
Children First - Alabama Tobacco Settlement
Children First School Social Worker
English as a Second Language State
Distance Learning Network
Teacher Recruitment Incentives
Fine Arts Initiative
Governor's Private Eyes Education Program
Principal Leadership Program
Gifted Education
21st Century After School Extended Day Program
HIPPY
School Bus Seat Belt Pilot
Teacher Mentoring Program
Career Tech Initiative
Teach Alabama and 21st Century Classroom
High Schools That Work
Technology Centers That Work
Career Tech Initiative Career Coaches Program
Advanced Placement State
Transportation
Transportation - Operations
Transportation - Fleet Renewal
At Risk
School Improvement Reward Funds
AAA Failing School 20% COA
Special Schools for Special Education
Preschool
Salaries-1% per Act 97-238
Jobs for Alabama's Graduates (JAG)
Adult Education
Adult Education - Regular
Adult Education - Jobs
Adult Education - Instructional Technology
Adult Education - Full-Time Teachers
Adult Education - Model Program
Adult Education - One-Stop Career Center
Revised: August 26, 2015
*The use of codes designated

1110
1111
1120
1130
1210

11
11
11
11
11

1220
1221
1222
1230
1231
1240
1241
1242
1250
1251
1252
1253
1254
1260
1270
1274
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284
1285

11
11
11
11
11
11
11
11
11
11
11
11
11
11
11 or 14
11
11
11
11
11
11
11
11
11
11
11
11

1310
1320
1410
1411
1412
1510
1520
1530
1540
1610
1611
1612
1613
1614
1615
1616

11
13 or 14
11
11
11
11
11
11
12
11
11
11
11
11
11
11

Adult Education - Institutionalized Student Grant

Adult Education - English Literacy/Civics Grant
Community Education
Governors Special Appropriations
Oil Spill Mitigation
OSR Pre-Kindergarten Program
Legislative Special Appropriations
State Contracts
Alabama Middle School Initiative
Other State Appropriations (2000-2899)
Public School Fund-Hold Harmless
Public School Fund-Capital Outlay
Public School Fund-Interest
State Paid on Behalf Act 2007-415
Direct Payment to LEA Act 2007-415 Incentive
State Paid on Behalf Act 2007 415 Blackbelt
State Paid on Behalf or Direct Act 2007- 415 Catastrophic
State Paid on Behalf Act 2007 415 Technology
State Paid on Behalf Act 2007 415 Interest
PSCA-State Paid on Behalf of LEA
PSCA-State Paid on Behalf of LEA-Act 98-373-ADM
PSCA-State Paid on Behalf of LEA-Act 98-373-Career/Tech
PSCA-State Paid on Behalf of LEA-Act 98-373-Emergency
PSCA-State Paid on Behalf of LEA-Private Eyes Ed. Program

1617
1618
1660
1710
1715
1720
1760
1810
1815

11
11
11
Call
11
11
Call
11
11

2110
2120
2130
2201
2202
2203
2204
2205
2206
2210
2211
2212
2213
2214

11
13 or 14
11
14
14
14
14
14
14
11 or 14
14
14
14
11 or 14
FUND TYPE

PSCA-Act 2001-668-Proration Bond Issue

PSCA-Direct Payment to LEA
PSCA-Direct Payment to LEA-Act 98-373-Fleet Renewal
PSCA-Direct Payment to LEA-Act 98-373-OCE
PSCA Direct Payment to LEA-Act 98-373-SW AL School for
Deaf and Blind
PSCA-Direct Payment to LEA-Act 98-373 Interest
PSCA-St Pd on Behalf of LEA-Act 98-373-Discretionary Funds
666 Bond Commission
Act 2013 381 Career Tech Bond Issue Formula
Act 2013 381 Career Tech Bond Issue Competitive
Act 2013 345 Tornado Damaged Schools Bond Issue
Driver Education and Training Fund
Catastrophic Special Education
Catastrophic Special Education Support
Children's Trust Fund
Alabama Behavior Intervention Specialist Program
Dropout Prevention Pilot
Math Science Technology Initiative
16th Section Land Funds
2254
Act 2010 720 Fleet Renewal
Act 2012 562 Fleet Renewal
Act 2012 562 BRAC
Educator Effectiveness Pilot
Penny Trust Fund Disease Prevention
Other State Revenues (2901-2999)
State Sources Default

2215
2220
2221
2222

11, 13 or 14
11 or 14
11,13 or 14
11

2223
2224
2225
2226
2227
2228
2229
2230
2240
2241
2250
2251
2252
2253

14
11
14
12
12 or 14
12 or 14

FEDERAL SOURCES (3000-5999)

Individuals With Disabilities Education Act (3200-3299)
IDEA-Part B
IDEA-Discretionary Grant
Revised: August 26, 2015
*The use of codes designated

11
11
11
11
11
11
11
11

2255
2256
2257
2258
2259

13 or 14
13 or 14
13 or 14
11
11

2901

Call
12

3210
3211

IDEA-SSIP Discretionary Grant

3212
Pre-School Part B- Ages 3-5
3220
Early Education-Part C
3230
Secondary Education-Part C - Transition
3240
Infants and Toddlers
3250
Personnel Development
3260
IDEA Capacity Building
3270
State Improvement Grant
3280
Other IDEA Programs
3290
Vocational Education (3300-3399)
Basic Grant
3310
Basic Grant, Sex Equity
3311
Basic Grant Single Parent/Displaced Homemakers
3312
Career Academy/Career Magnet
3313
Basic Grant Non-Traditional Occupations
3314
High Schools That Work
3315
Technology Centers That Work
3316
Program Improvement
3317
Career/Technical Education Model Program
3318
Teach Alabama and 21st Century Classroom
3319
Consumer and Homemaking Education
3320
CT Program of the Year
3321
CT Aerospace Career Themed Academy
3322
CT Hospitality and Tourism Program
3323
CT Model Middle School
3324
Technical Preparation Education
3330
Technical Preparation Model Program
3331
College Access Challenge Grant
3335
Cooperative Demonstration Program
3340
Bilingual Vocational Training
3350
Integration of Vocational and Academic Learning
3360
Other Vocational
3390
Impact Aid (IASA, Title VIII) (3400-3499)
Impact Aid-PL 874-Regular
3410
Impact Aid-PL 874-Handicapped
3420
11
Impact Aid-PL 815
3430
Vocational Rehabilitation Services (3500-3599)
Vocational Rehabilitation Services
3510
Vocational Rehabilitation Other
3590
Workforce Investment Act Dept. of Labor
3595
12
Adult Education (Act - P.L. 100-297) (3600-3649)
Adult Education Basic Grant - Regular
3610
Adult Education Basic Grant - Gateway
3611
Adult Education Basic Grant - Special Project
3612
Adult Education - Workplace
3613
Adult Education - Homeless
3614
Adult Education - DOC Transition Grant
3615
AEFLA Adult Education Family & Literacy Act (P. L. 105-220) (3650-3699)
Adult Education Basic Grant Regular
3650
Adult Education - Instructional Technology
3651
Adult Education - Full-Time Teachers
3652
Adult Education - Model Program
3653
Adult Education - One-Stop Career Center
3654
Adult Education - Institutionalized Student Grant
3655
Adult Education - English Literacy/Civics Grant
3656
Adult Education Basic Grant State Leadership
3660
Adult Education Workforce Development
3670
Adult Education JOBS
3680
Revised: August 26, 2015
*The use of codes designated

12

11
14
12

12

12

Education Of Homeless Children And Youth

School to Work/Hippy
School to Career Through ADECA
Follow Through
WIA - Summer Remediation
WIA - Summer Work Experience
FIRST Schools and Teachers
FIRST Family School Partnership
SSA - Disability Determination
Early Warning Intervention Experimental Study
Technology Education
ACR Distance Learning
Delta Regional Authority
Civil Rights
LEAD
Learn & Serve America
(School Based - Corp for Nat Comm Serv)
Class Size Reduction Initiative
Title VIII, Part C Reading Excellence Act
Immediate Aid to Restart School Operations
Emergency Impact Aid for Displaced Students
Homeless from Hurricane Katrina Assistance
Project Serv Katrina Grant
Goals 2000 - Educate America (4000-4009)
Goals-2000 - Title III
AETC Mini Grant
No Child Left Behind Act of 2001
Title I, Part A
Title I, Part B, Subsection 1 Reading First
Title I, Part B, Subsection 2 Early Reading First
Title I, Part B, Subsection 3 Even Start
Title I, Part B, Subsection 4 Literacy Thru Library
Title I, Part C Migrant Education
Title I, Part D Neglected and Delinquent
Title I, Part F Comprehensive School Reform
Title I, Part H School Dropout Prevention
Title I, Part G Advanced Placement
Title I, Part A School Improvement
Title I, Part A School Improvement Reward
Title I, Part A School Improvement - 1003(g)
Title I, Part G Advanced Placement Incentive
Title II, Part A Teacher and Principal Training
Title II, Part B Mathematics and Science Partnerships
Title II, Part C Subpart 1 Troops-to-Teachers
Title II, Part C Subpart 2 Transition-to-Teaching
Title II, Part C subpart 3 National Writing Project
Title II, Part C Subpart 4 Traditional American History
Title II, Part D Enhancing Educ Through Tech (Formula)
Title II, Part D Enhancing Educ Through Tech (Competitive)
Title II, Part A Principal Mentoring
Title II, Part A AL Leadership Academy Fellows
4139

3710
3730
3740
3760
3770
3780
3810
3820
3830
3831
3850
3851
3852
3910
3920

12
12
12
12
12
12
12
12
11
12
12
12
12
12
12

3930
3940
3950
3970
3971
3972
3973

12
12
12
12
12
12
12

4001
4002

12
12

4110
4111
4112
4113
4114
4115
4116
4117
4118
4119
4120
4121
4122
4123
4130
4131
4132
4133
4134
4135
4136
4137
4138

12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
FUND TYPE

Title III English Lang. Acq., Lang. Enhance. & Acad.

Title III Unaccompanied Children
Title IV, Part A Safe and Drug-Free Schools & Comm. (SDE)
Title IV, Part B 21st Century Comm. Learning Centers
Title IV, Part A Safe and Drug-Free Schools & Comm. (GOV)
Revised: August 26, 2015
*The use of codes designated

4150
4151
4160
4161
4162

12
12
12
12
12

Title IV, Part A, Subpart 2 Community Service

Title IV, Part A, Subpart 2 School Safety Planning
Title V, Part A Innovative Programs

4163
4164
4170

12
12
12

Title V, Part B Public Charter Schools

Title V, Part C Magnet Schools Assistance
Title V, Part D Fund for the Improv of Educ - CSRD
Title V, Part D FIE Direct from Federal Government
Title V, Part A Professional Development Grant
4175
Title V, Part A Teen Pregnancy Prevention Grant
Title VI, Part B Rural and Low Income School Program
Title VII, Part A Indian Education
Title VIII Impact Aid
Title X Homeless Education

4171
4172
4173
4174

12
12
12
12
12

4176
4180
4185
4190
4195

12
12
12
12
12

American Recovery and Reinvestment Act of 2009

ARRA Title I, Part A
ARRA Title I, Part D Subpart 2
ARRA School Improvement
ARRA School Improvement 1003(g)
ARRA Title II, Part D (Formula)
ARRA Title II, Part D (Competitive)
ARRA Homeless
ARRA IDEA, Part B
ARRA IDEA, Part B Preschool
ARRA Impact Aid
ARRA NSLP Equipment Assistance
ARRA Headstart
ARRA COBRA Premium Assistance
ARRA State Energy Program (ADECA)
ARRA Early Head Start
ARRA Fiscal Stabilization
Education Jobs Fund

4210
4216
4220
4222
4236
4237
4239
4240
4241
4245
4270
4271
4272
4273
4274
4275
4285

12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12

Elementary and Secondary Education Act (ESEA) (4010-4499)

Law-Related Education
Magnet School Assistance (IASA, Title V, Part A) FY 98-99)
School Dropout Assistance (IASA, Title V, Part C) (FY 98-99)
Womans Educational Equity (IASA, Title V, Part B) (FY 98-99)
National Diffusion Network
Emerg. Immigrant Ed. (IASA, Title VII, Part C) (FY 98-99)
School Renovation and Technology Program

4350
4380
4410
4420
4450
4480
4490

Improving Americas Schools Act (IASA) (4500-4999)

Title I-Part A
Title I-Migrant
Title I-Delinquent
Title I-School Improvement
Title I-Capital Expense
Title I-Even Start
Title I-Demonstration of Innovative Practices Part E
Title VI-Innovative Education
Title II-Professional Development
Title III, Part A Technology Challenge
Title III, Technology Innovation Challenge Grant
Title III, Part B Star Schools Program
Title IV-Safe and Drug Free Schools
Revised: August 26, 2015
*The use of codes designated

12

12
4510
4520
4530
4540
4550
4560
4570
4600
4700
4750
4751
4755

Title IV-Safe and Drug Free Schools - Sec 4113 (SDE)

Title IV-Safe and Drug Free Schools - Sec 4114 (GOV)
Title V, Part A Magnet School Assistance
4850
Title V, Part B Womens Educational Equity
Title V, Part C School Dropout Assistance
Title VII, Part B-Foreign Language Assistance
Title VII, Part A - Bilingual Education
Title VII, Part C Emergency Immigrant Education
Title IX, Part A - Subpart 1 Indian Education Formula
Title X, Part A - Fund for Improvement of Education
Title X, Part B - Gifted and Talented
Title X, Part C Public Charter Schools
Title X, Part D Arts in Education
Title X, Part E Inexpensive Book Distribution Program
Title X, Part F Civic Education
Title X, Part G Ellender Fellowship Program
Title X, Part H DeLugo Territorial Education Improvement
Title X, Part I 21st Century Community Learning Centers
Title X, Part J Urban and Rural Education Assistance
Title X, Part K National Writing Project
Title X, Part L Extended Time for Learning/Longer School Year

USDA Programs (5000-5299)

USDA-Food & Nutrition (5100-5199)
USDA-School Lunch Program-Section 11
USDA-School Lunch Program-Section 4
USDA-After School Snack Program
USDA-School Breakfast Program
USDA-Severe Need Breakfast Program
USDA-School Breakfast Program-Start Up Grants
USDA-Food Donation Program
USDA-Donated Foods Rebates / SAE
USDA-Summer Food Service Program
USDA-NET Program
USDA Wellness-Wellness
USDA-Fresh Fruits and Vegetable Program (FFVP)
USDA-Healthier US School Challenge
USDA-NSLP Equipment Assistance
USDA-Meal Pattern Grant
USDA-Child and Adult Care
Other USDA Programs (5200-5299)
Distance Learning and Telemedicine
Rural Utilities Service
Forest Service Grants (Through State)
Forest Service Grants (Through County)
Health & Human-Services (HHS) (5300-5399)
HHS-Disability Determination
HHS-Head Start
HHS-Dependent Care
HHS-Rural Health Outreach
HHS-Child Development
HHS-JOBS/Adult Education
Job Training Partnership Act (JTPA) (5400-5499)
JTPA-8% JAG
JTPA-8% School-To-Work Disabled
JTPA-8% Dropout Prevention
Revised: August 26, 2015
*The use of codes designated

4801
4802
4851
4852
4900
4901
4902
4925
4950
4951
4952
4953
4954
4955
4956
4957
4958
4959
4960
4961
FUND TYPE
12
5110
5120
5125
5130
5135
5140
5160
5161
5170
5180
5191
5192
5193
5194
5195
5199
12
5210
5211
5280
5290
5310
5320
5330
5340
5350
5360
5410
5411
5412

11
12
12
12
12
12
12

JTPA - US Dept. of Labor (through ADECA)

U.S. Dept of Labor Job Corps Center
Department of Energy (DOE) (5500-5599)
DOE-Conservation
DOE-Other
Environmental Protection Agency (EPA) (5600-5699)
EPA-Asbestos Abatement
EPA-Other
U. S. Housing Authority (5700-5799)
Housing Authority - Summer Feeding Program
Housing Authority - Other Programs
Department Of Defense (DOD) (5900-5989)
DOD-Army ROTC
DOD-Air Force ROTC
DOD-Navy ROTC
DOD-Marine ROTC
DOD-Troops to Teachers
DOD-Impact Aid
Other Federal (5990-5999)
Other Federal Revenue
LOCAL SOURCES (6000-7999)
County Tax Revenues (6010-6199)
County Regular Ad Valorem_____Mills
County Reappraisal Ad Valorem Under Amend 373
County Regular Ad Valorem Under Amend 3, Sect 1
County Reappraisal Ad Valorem____Mills
County Regular Ad Valorem Under CA 202
County Special Ad Valorem_____Mills
County Special Ad Valorem Auth prior to 1901
County Special Ad Valorem Taxes
County Special Ad Valorem Taxes
County Special Ad Valorem Taxes
County Special Ad Valorem Taxes
County General Ad Valorem Auth prior to 1901
County General Ad Valorem Auth prior to 1901
County General Ad Valorem Under Section 215
County General Ad Valorem Under Amend 208
County General Ad Valorem Under Amend 425/555
Other General County Ad Valorem Tax
Other General County Ad Valorem Tax
Other General County Ad Valorem Tax
Other General County Ad Valorem Tax
Other County Ad Valorem Taxes
6090
Business Privilege Tax
County Sales Tax____%
County Sales & Use Tax-Motor Vehicle & Boats

5413
5414
12
5510
5590
11 or Call
5610
5690
12
5770
5790
11 or Call
5910
5920
5930
5940
5950
5980
12
5990
11 or designated fund
6010
6012
6015
6020
6021
6030
6031
6032
6034
6036
6038
6050
6051
6052
6054
6060
6070
6072
6074
6076
6095
6110
6120
FUND TYPE

County Gasoline Tax

County Alcohol Beverage Tax
County Tobacco Tax
County Mineral Lease Docum. Tax
County Severance Tax
Other County Tax
District Tax Revenues (6200-6399)
District Regular Ad Valorem____Mills
District Regular Ad Valorem Act 1997-217
District Regular Reappraisal Ad Valorem (Amd 373)
Revised: August 26, 2015
*The use of codes designated

6130
6140
6160
6170
6180
6190
11 or designated fund
6210
6211
6215

District Reappraisal Ad Valorem____Mills

6220
District Ad Valorem Under Amendment 778(10 Mill CA) 6225
District Special Ad Valorem____Mills
6230
District Special Ad Valorem Taxes
6235
District Special Ad Valorem Taxes
6245
District Special Ad Valorem Taxes
6250
Municipal General Ad Valorem Auth prior to 1901
6260
Municipal General Ad Valorem Under Section 216
6265
Municipal General Ad Valorem Under Amend 8
6267
Municipal General Ad Valorem Under Amend 56
6270
Municipal General Ad Valorem Taxes
6280
Municipal General Ad Valorem Taxes
6282
Municipal General Ad Valorem Taxes
6284
Municipal General Ad Valorem Taxes
6286
Other District Ad Valorem Taxes
6290
District Sales Tax____%
6310
District Gasoline Tax
6330
District Alcohol Beverage Tax
6340
Amusement Tax
6350
District Tobacco Tax
6360
Helping Schools-Vehicles Tags
6370
Manufactured Homes-Registration Fee
6380
Other District Tax
6390
Other Local Government Revenue (6500-6599)
County Commission Appropriations
6510
City Council Appropriations
6520
Pari-mutuel Betting
6530
TVA In Lieu of Taxes
6540
Revenue in Lieu of Taxes
6550
Other Local Government Taxes
6590
Tuition from Other School Systems and Agencies (6600-6659)
Tuition From Alabama LEAs-Regular Education
6610
Tuition From Alabama LEAs-Special Education
6620
Tuition From Alabama LEAs-Vocational Education
6630
Tuition From Alabama LEAs-Other Programs
6640
Tuition From Other Agencies
6650
Other Revenue from Other School Systems (6660-6699)
Transportation Charges
6660
Rental/Use Charges
6670
Reimbursement for Expenditures
6680
Other Revenues-LEAs
6690
Food Service Income (6700-6799)
Daily Sales - Lunch
6710
Daily Sales - Breakfast
6720
Daily Sales - A la carte
6730
Daily Sales - Other
6740
Special Functions
6750
Summer Feeding - Contracted/Vendor Income
6760
Other Food Service Income
6790
Earnings on Investments (6800-6899)
Interest
6810
Dividends
6820
Gains & Losses on Sale of Investments
6830
Earnings on Investments in Real Property
6840
Income from 16th Section Land
6850
Other Earnings on Investments
6890
Other Local Revenue ( 6900-6999)
Rentals
6910
Revised: August 26, 2015
*The use of codes designated

11 or designated fund

11 or designated fund

11 or designated fund

12

Designated fund

11 or designated fund

Charges for Services

Tuition for Individuals
Fees

6921
6922
6930
FUND TYPE

Fines & Penalties

Textbook Fines
Sale of Textbooks
Contributions from Private Sources
Receipts from Local Trust Funds
Unrestricted Local Grant
Medicaid Administrative Outreach Program
Restricted Local Grant
Sale of Scrap Materials
Sale of Recyclables
Sale of Renewable Natural Resources
Other Local Sources

6931
6932
6933
6940
6950

Local School Revenue Sources (7000-7999)

Local School Revenue - Public
Admissions
Appropriations
Concessions
Commissions
Dues & Fees (Required)
Fines & Penalties
Fund Raiser
Grants
Sales
Donations
Accommodations
Other
Local School Revenue - Non Public (7500-7999)
Concessions
Dues & Fees (Self-imposed)
Fund Raiser
Donations
Accommodations
Other
OTHER SOURCES (8000-8999)
Intermediate Sources (8100-8899)
Intermediate Sources on Behalf of School System (8400-8499)
State Sources for Payments on Behalf
GAP Coverage Act 2014-261
Federal Sources for Payments on Behalf
E-Rate/SLC Payments on Behalf
Local Sources for Payments on Behalf
Other Sources for Payments on Behalf
Other Revenues (8900-8999)
Legal Judgments
Reimbursement of Loss of Tax Revenue BP
Grant from Non Profit Organization, FY 2012
Other Miscellaneous Revenues
Medicaid Reimbursement
E-Rate/SLC Refunds - Current Year
CNP Rebates
Food Distribution Reimbursement
Revised: August 26, 2015
*The use of codes designated

6960
6965
6970
6980
6981
6982
6990
12
7110
7140
7180
7220
7260
7300
7340
7380
7420
7430
7440
7490
32
7510
7610
7710
7810
7850
7910

8410
8411
8420
8425
8430
8440

Fund Receiving Benefits

8920
8925
8980
8990
8991
8992
8993
8994

Call

Fund Receiving Benefits

Fund Receiving Benefits
Fund Receiving Benefits
Fund Receiving Benefits

Call
11

Extracurricular Trip Mileage Charges

8995
Non-funded Route Transportation
Mileage Charges
8996
Other Transportation Mileage Charges and
Miscellaneous Revenues
8997
Donated Food Loss
8998
OTHER FINANCING SOURCES (9000-9997)
Indirect Cost

9010

Proceeds Of General Long-Term Liabilities (9100-9199)

Bonds and Warrants

9110

Expending fund

Qualified Zone Academy Bonds

Qualified School Construction Bond
Premiums on Instruments Sold
Capital Leases
Lease-Purchases
Loans
Other Proceeds of General Long-Term Debt

9115
9116
9120
9130
9140
9150
9190

Operating Transfers In (9200-9299)

Operating Transfers In
Operating Transfers In - Proprietary Fund Types
Operating Transfers In - Local School Fund Sources
Transfer From Title II, Part A
Transfer From Title II, Part D
Transfer From Title IV, Part A
Transfer From Title V, Part A

9210
9220
9230
9240
9241
9242
9243

FUND TYPE
14

Fund receiving transfer

Sales & Disposition Of Fixed Assets (9300-9399)

Sale of Fixed Assets
Easements/Right of Way
Insurance Loss Recoveries
Other Sales & Disposition of Fixed Assets

9310
9315
9320
9390

Other Financing Sources (9900-9997)

Refunds on Prior Year Expenditures
E-Rate/SLC Refunds Prior Year

9910
9911

Revised: August 26, 2015

*The use of codes designated

11

Original expense fund or 11

11

Original expense fund or 11

FUNCTIONS OF
EXPENDITURE ACCOUNT
CODES
SECTION - E-3

Revised: August 26, 2015

*The use of codes designated

FUNCTION OF EXPENDITURE
ACCOUNT CODES
The Function of Expenditure account codes describe the activities being performed for which a service or
material object is acquired. In determining the function code, attention should be focused on the specific activity
being performed and not the program which will be benefited. See the definition of program codes to further
distinguish these two separate codes.
INSTRUCTIONAL SERVICES (1000-1999)
Instruction

1100

INSTRUCTIONAL SUPPORT SERVICES (2000-2999)

Student Support Services (2100-2199)
Attendance Services
Guidance and Counseling Services
Testing Services
Health Services
Social Services
Work Study Services
Psychological Services
Speech Pathology and Audiology Services
Other Student Support Services

2110
2120
2130
2140
2150
2160
2170
2180
2190

Instructional Staff Support Services (2200-2299)

Instructional Improvement & Curriculum Development Services 2210
Instructional Staff Development Services
2215
Educational Media Services
2220
Other Instructional Staff Services
2290
School Administrative Services (2300-2399)
Office of School Administrator
School Principal/Assistant Principal Services
Operation of Office of School Administrator
Other School Administrative Services

2310
2311*
2312*
2390

OPERATION & MAINTENANCE SERVICES (3000-3999)

Security Services

3100

Building Services

3200

Grounds Services

3300

Equipment Services

3400

Vehicle Services

3500

Other Operations & Maintenance Services

3900

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

AUXILIARY SERVICES (4000-4999)

Student Transportation Services (4100-4199)
Transportation Administrative Services
Regular Transportation
Natural Disaster Transportation
Special Education Transportation
Transition to Work Transportation
Special Needs Mid-Day Transportation
Technical School Transportation
Midday Transportation
Extra/Co-Curricular Transportation
Transportation Monitoring Services
Transportation Vehicle Maintenance Services
Choice-related Transportation
Head Start Transportation
Preschool Home Transportation
Alternative School Transportation From Zoned Schools
Magnet School Transportation From Zoned Schools
Magnet School Transportation From Student Homes
Preschool Transportation
Alternative School Transportation From Student Homes
Extended Day Transportation
Homeless Transportation
Other Transportation Services

4110
4120
4121
4130
4131
4132
4140
4141
4150
4160
4170
4180
4181
4182
4183
4184
4185
4186
4187
4188
4189
4190

Food Services (4200-4299)

Child Nutrition
Other Food Service

4210
4290

GENERAL ADMINISTRATIVE SERVICES (6000-6999)

Board Of Education Services (6100-6199)
General Board of Education Services
Other Board of Education Services

6110
6190

Executive Administrative Services (6200-6299)

General Executive Administrative Services
Assistant Executive Administrative Services
Special Area Executive Administrative Services
Other Executive Administrative Services

6210
6215
6220
6290

Business Support Services (6300-6399)

Fiscal Services
Purchasing Services
Internal Auditing Services
Warehousing and Distributing Services
Other Business Support Services

6310
6320
6330
6340
6390

System-Wide Support Services (6400-6499)

Information Services
Data Processing Services
Staff Services
Printing, Publishing & Duplicating Services
Other Central Support Services

6410
6420
6430
6450
6490

Central Office Services (6500-6599)

General Central Office Services

6510

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

Central Office Communication Services

Central Office Technology Services
Central Office Printing & Duplicating Services
Other Central Office Services
Other General & Central Support Services (6900-6999)
Other General & Central Support Services

6520
6540
6550
6590
6910

CAPITAL OUTLAY - REAL PROPERTY (7000-7999)

Site Acquisition and Improvements

7100

Building Acquisition and Improvements

7200

Other Capital Outlay - Real Property

7900

DEBT SERVICE - LONG TERM (8000-8999)

Bonds and Warrants

8100

Notes

8200

Lease Purchase Agreements

8300

Other Debt Services - Long-Term

8900

OTHER EXPENDITURES (9000-9899)

Adult/Continuing Education (9100)
Adult Education
Community Education
Extended Day/Dependent Care
Preschool
DOC Transition Grant
Other Adult/Continuing Education Programs

9110
9120
9130
9140
9150
9190

Non-Public School Programs

9200

Community Services (9300)

Community Recreation
Civic Services
Custody and Child Care Services
Summer Feeding Services
Other Community Services

9310
9320
9330
9340
9390

Payments Made on Behalf of Other Schools

9700

Other Expenditures

9800

OTHER FUND USES (9900-9999)

Interfund Operating Transfers Out
Revised: August 26, 2015
*The use of codes designated with an asterisk is optional

9910

Other Fund Uses

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

9990

DEFINITIONS OF FUNCTION OF EXPENDITURE ACCOUNT

CODES
1100

INSTRUCTIONAL SERVICES
Instructional activities dealing directly with the interaction between teachers and students.
Teaching may be provided for pupils 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 (Co-curricular includes such activities as field trips, athletics, band and school
clubs - NOTE: Transportation cost for these activities should be coded under the
transportation code of 4150). It may also be provided through some other approved
medium such as television, radio, telephone, computers and other areas of technology.
Also included here are the activities of classroom assistants of any type and substitute
teachers which directly assist in the instructional process. This function should include
the purchase of instructional furniture and equipment, and the repairs and maintenance
for this equipment.

2100-2390

INSTRUCTIONAL SUPPORT SERVICES

Those services or activities providing supervision and/or technical and logistical support
to facilitate and enhance instruction. Such services will include student support,
instructional staff support, educational media and local school administration.

2110-2190
2110

2120

2130

2140

2150
2160
2170

Student Support Services

Attendance Services
Activities associated with recording and reporting student attendance
data, promptly identifying nonattendance patterns, promoting improved
attitudes toward attendance, analyzing causes of nonattendance and
enforcing compulsory attendance.
Guidance & Counseling Services
Activities involving counseling with students and parents; consulting with
other staff members on learning problems; evaluating the abilities of
students; assisting students as they make their own educational and
career plans; providing referral assistance; and working with other staff
members in planning and conducting guidance programs for students
Testing Services
Activities concerned with administrating standardized tests and any other
tests that measure ability, aptitude, achievement, interests and
personality.
Health Services
Physical and mental health services which are not direct instruction.
Included are activities that provide students with appropriate medical,
dental and nursing services.
Social Services
Activities such as investigating and diagnosing student problems arising
out of the home, school or community.
Work Study Services
Activities involved with the handling of student work study programs.
Psychological Services
Activities concerned with interpreting the results of testing services;
gathering information about student behavior; and working with staff
members in planning school programs for psychological services.

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

2180

Speech Pathology & Audiology Services

Activities which identify, assess, and treat students with speech, hearing,
and language impairments.
Other Student Support Services
Activities which are concerned with student support services that can not
be classified in the above functions.

2190

2210-2290

Instructional Staff Support

2210

Instructional Improvement & Curriculum Development Services

Activities that supervise and aid teachers in developing the curriculum,
preparing and utilizing special curriculum materials.
Instructional Staff Development Services
Activities for providing supervision that contribute to the professional or
occupational growth and competence of members of the instructional
staff during the time of their service to the school system. Examples of
these activities are workshops, in-service demonstrations and school
visits. (See 6430 - Staff Services for support staff training)
Educational Media Services
Activities concerned with the use of all media teaching and learning
resources. These services include supervision of school libraries,
audiovisual, computer technology and other educational media services
Other Instructional Staff Services
Activities for assisting instructional staff that cannot be classified in the
above functions.

2215

2220

2290

2310-2390

School Administrative Services

2310

Office of School Administrator

Activities concerned with directing and managing the operations of a
particular school or other instruction center. This function code may be
used for all expenditures in the area of the school administrator and
codes 2311 and 2312 may be used if additional detail is desired.
2311*

2390

3100-3999

School Principal/Assistant Principal Services

Activities directly related to the administration of a school or
other instructional center. Costs should include salaries, benefits
and all other costs related to the direct administration of a
school.
2312*
Operation of Office of School Administrator
Activities concerned with the general operation of the school
administrators office. Cost should include the activities in
support of the school administration.
Other School Administrative Services
Other activities concerned with directing and managing the operations of
a particular school or other instruction center that can not be classified in
the above function.

OPERATION & MAINTENANCE SERVICES

Activities concerned with keeping the physical plant open, comfortable and safe for use
and keeping the grounds, buildings and major equipment in effective working condition
and good state of repair. These include the activities of maintaining safety in buildings,
on the grounds and in the vicinity of schools. Included in this function are security
services, janitorial services, utility services and maintenance services.

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

3100

Security Services
Activities concerned with maintaining order and safety in school buildings, on the
grounds and in the vicinity of schools. Include the cost of security salaries,
benefits, purchased services, materials & supplies, equipment and other costs
related to security services and systems.

3200

Building Services
Activities concerned with operating and keeping the physical plant clean and
ready for daily use. Include the cost of maintenance and custodial salaries,
benefits, purchased services, utilities, maintenance and janitorial materials &
supplies, equipment and other costs related to operating the physical plants of
the school system.

3300

Grounds Services
Activities concerned with keeping the school-owned sites clean and ready for
daily use. Include the cost of site maintenance salaries, benefits, purchased
services, materials & supplies, equipment and other costs related to grounds
services.

3400

Equipment Services
Activities concerned with keeping the equipment in effective working condition
and state of repair. Include the cost of maintenance salaries, benefits, purchased
services, materials & supplies, equipment and other costs which have the
primary function of maintaining non-instructional equipment such as computers,
machinery and other complex mechanical devices. NOTE: Only the purchase of
equipment used to maintain other equipment should be included in this function.

3500

Vehicle Services
Activities concerned with keeping the vehicles, other than student transportation
vehicles, in effective working condition and state of repair. Include the cost of
vehicle maintenance and service salaries, benefits, purchased services,
materials & supplies, equipment and other costs related to maintenance and
upkeep of vehicles owned by the school system. NOTE: Student transportation
vehicle maintenance should be recorded using 4170 - Transportation Vehicle
Maintenance Services.

3900

Other Operation & Maintenance Services

Activities concerned with other operation and maintenance services that can not
be classified in the above functions.

4000-4999

AUXILIARY SERVICES
Those activities or services functioning in a subsidiary capacity and lending assistance to
the educational process. Included in this function are student transportation services and
food service operations.

4110-4199
4110
4120
4121

Student Transportation Services

Activities concerned with conveying students to and from and between schools.
Transportation Administrative Services
Activities pertaining to directing and managing student transportation
services.
Regular Transportation
Activities concerned with conveying regular students to and from and
between schools.
Natural Disaster Transportation
Temporary activities involved on conveying children to another school
because their zoned school was destroyed by hurricane, flood or other
natural disaster.

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

4130
4131

4132
4140
4141
4150
4160

4170

4180
4181
4182
4183
4184
4185
4186
4187
4188

Special Education Transportation

Activities concerned with conveying special education students to and
from and between schools.
Transition to Work Transportation
Activities involved with conveying special education students to job sites
during the school day in order to comply with the requirements of the
Occupational Diploma Program.
Special Needs Mid-Day Transportation
Activities involved with conveying special needs students during the
school day.
Vocational Education Transportation
Activities concerned with conveying vocational education students to and
from and between schools.
Midday Transportation
Activities concerned with conveying non-special education students
during the school day.
Extra/Co-curricular Transportation
Activities concerned with conveying students on trips to athletic events,
field trips, and other school sponsored activities.
Transportation Monitoring Services
Activities concerned with supervising students in the process of being
transported to and from school, and between schools. Such supervision
can occur while students are in transit, while they are being loaded or
unloaded, and in directing traffic at the loading points.
Transportation Vehicle Maintenance Services
Activities involved in maintaining student transportation vehicles. It
includes repairing vehicles, replacing parts, cleaning, painting, fueling
and inspecting for safety.
NOTE: Other school owned vehicle
maintenance costs should be recorded using 3500 - Vehicle Services.
Choice-related transportation
Activities involved in providing choice-related student transportation
required under the No Child Left Behind Act of 2001.
Head Start Transportation
Activities involved in providing student transportation related to the Head
Start program.
Preschool Home Transportation
Activities involved in providing student transportation to preschool
centers from student homes.
Alternative School Transportation
Activities involved in providing student transportation related to
Alternative Schools.
Magnet School Transportation From Zoned Schools
Activities involved in providing student transportation to magnet schools
from zones schools.
Magnet School Transportation From Student Homes
Activities involved in providing student transportation to magnet schools
from student homes.
Preschool Transportation
Activities involved in providing student transportation related to
Preschool.
Alternative School Transportation from Student Homes
Activities concerned with conveying students to alternative schools from
their zoned or schools or designated locations.
Extended Day Transportation
Activities concerned with conveying students after regular school hours.

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

4189
4190
4210-4299
4210

4290
6110-6910

Homeless Transportation
Activities concerned with conveying students who are classified as
homeless.
Other Transportation Services
Student transportation activities that cannot be classified in the above.
Food Services
Child Nutrition
Activities concerned with providing food to students and staff in a school
system. This service area includes preparing, delivering and serving
regular and incidental meals, lunches, or snacks in connection with
school activities. Also, the cost associated with the acquisition of
equipment and other related items pertaining to the child nutrition
program should be included in this function. Maintenance and repairs
should be recorded in the 3000 - Operation & Maintenance Service
ranges of codes designated with the food service Program codes.
Other Food Services
Other food service activities that cannot be classified in the above.

GENERAL ADMINISTRATIVE SERVICES

Activities concerned with establishing and administering policy for operating the school
system.

6110-6190
6110

6190
6210-6290
6210

6215

6220
6290

6310-6390
6310

Board of Education Services

General Board of Education Services
Activities concerned with establishing policy and approving
recommendations from the superintendent for the general operation of
the school system.
Other Board of Education Services
Other activities of the school board that cannot be classified in the above.
Executive Administrative Services
General Executive Administrative Services
Activities associated with the overall general administration of executive
responsibilities for the entire school system. These activities include
general directing and managing of all affairs of the school system by the
superintendent.
Assistant Executive Administrative Services
Activities associated with assisting the superintendent with the
development and operation of the overall administration of the school
system.
Special Area Executive Administrative Services
Activities associated with the development and operation of system-wide
specific service areas and programs.
Other Executive Administrative Services
Other general administrative services which cannot be recorded under
the preceding functions.
Business Support Services
Fiscal Services
Activities concerned with the fiscal operations of the school system. This
function includes budgeting, financial accounting, accounts payable,

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

6320
6330

6340
6390
6410-6490

payroll, and other business activities not specified in the following

functions.
Purchasing Services
Activities concerned with purchasing supplies, furniture, equipment, and
materials used in the schools or school system operations.
Internal Auditing Services
Activities concerned with verifying the account records, which includes
evaluating the adequacy of the internal control system, verifying and
safeguarding assets, reviewing the reliability of the accounting and
reporting systems, and ascertaining compliance with established policies
and procedures.
Warehousing & Distributing Services
Activities concerned with receiving, storing, safeguarding, and
distributing supplies and material for the school system.
Other Business Support Services
Other business services that cannot be classified in the above functions.

System-Wide Support Services

6410

6420

6430

6450

6490

6500-6599
6510

6520

6540

6550

Information Services
Activities concerned with writing, editing, and other preparation
necessary to disseminate educational and administrative information to
students, staff, managers, and the general public.
Data Processing Services
Activities concerned with preparing data for storage, storing data, and
retrieving the data for reproduction as information for management and
reporting purposes.
Staff Services
Activities concerned with maintaining an efficient staff for the school
system. It includes such activities as recruiting and placement, staff
transfers, in-service training for support staff (See 2215 - Instructional
Staff Development for instructional staff training), health services, and
human resources.
Printing, Publishing & Duplicating Services
Activities concerned with printing, publishing, and duplicating publications
and materials for the entire school system. NOTE: For Central Office
printing see function 6550 - Printing, Publishing & Duplicating Services
Other Central Support Services
Other central support services that can not be classified under the
preceding functions.
Central Office Services
General Central Office Services
Activities concerned with providing services that cannot be charged to a
specific function in the central office. Examples are costs related to the
receptionist and other central office support functions not specifically
assigned to a particular area.
Communication Services
Activities concerned with communication services that will not be
charged to a specific area or central office function. Examples are
telephone, fax services, postage and other related items and services.
Technology/Data Processing Service
Activities concerned with technology services not charged to a specific
area but used by the entire central office. Examples are computer
hardware/software and other related cost of these services.
Printing, Publishing & Duplicating Services

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

Activities concerned with printing, publishing, and duplicating publications

and materials for the central office. NOTE: For system-wide printing see
function 6450 - Printing, Publishing & Duplicating Services
Other Central Office Services
Other central office activities that cannot be classified under the
preceding functions.

6590

6910

7100-7900

Other General & Central Support Services

Other general and central support services that cannot be classified with the
preceding functions.
CAPITAL OUTLAY - REAL PROPERTY
Activities concerned with acquiring land and buildings, land and building improvements,
building additions and construction and architecture and engineering services.

7100

Site Acquisition and Improvements

Activities concerned with initially acquiring and improving new sites; and
improving existing sites.

7200

Building Acquisition and Improvements

Activities concerned with initially acquiring and improving new buildings; and
improving existing buildings.

7900

Other Capital Outlay - Real Property

Other Capital Outlay activities that cannot be classified in the above functions.

8100-8900

DEBT SERVICES - LONG-TERM

Activities involved in servicing the long term debt(s) of the school system. These include
payments of principal and interest on bond and warrant obligations, payments of principal
and interest on lease-purchase agreements and payments of other related debt service
charges incurred such as handling charges from lending institutions.

8100

Bonds and Warrants

Activities involved in servicing the long term debt(s) of the school system for
bonds and warrants.

8200

Notes
Activities involved in servicing the long term debt(s) of the school system for
notes payable.

8300

Lease Purchase Agreements

Activities involved in servicing the long term debt(s) of the school system for
lease purchase agreements.

8900

Other Debt Services - Long-Term

Other activities involved in servicing the long term debt(s) of the school system
that cannot be classified in the above functions.

9100-9800

OTHER EXPENDITURES
Activities involving the operations of programs other than those normally considered "day
school". These include activities dealing with Adult/Continuing education programs,
nonpublic school programs and services and community services.

9100-9190

Adult/Continuing Education

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

Activities that develop knowledge and skills to meet immediate and long range
educational objectives of adults and students outside the kindergarten through
twelfth (12) grade school programs.
9110
9120

9130

9140

9150

9190

Adult Education
Activities that develop knowledge and skills to meet immediate and longrange educational objectives of adults.
Community Education
Activities that develop knowledge and skills to meet immediate and long
range educational objectives of students outside the kindergarten
through twelfth (12) grade school programs.
Extended Day
Activities before or after normal school hours that develop knowledge
and skills to meet immediate and long range educational objectives of
students outside the kindergarten through twelfth (12) grade programs.
Preschool
Activities that develop knowledge and skills to meet immediate and long
range educational objectives of preschool students outside the
kindergarten through twelfth (12) grade programs.
DOC Transition Grant
Activities pertaining to transitional training for youth offenders who have
completed or are completing GED programs which include job placement
& mentoring programs.
Other Adult/Continuing Education Programs
Other activities that develop knowledge and skills to meet immediate and
long-range educational objectives of adults and students outside the
kindergarten through twelfth (12) grade school programs that cannot be
classified in the above functions.

9200

Non-Public School Programs

Activities for students attending a school established by an agency that is
supported by other than public funds.

9310-9390

Community Services
Activities which are not directly related to providing educational services in a
school system for some segment of the community.

9310

Community Recreation
Activities concerned with providing recreation for the community as a
whole. Included are such activities as organizing and supervising
playgrounds, swimming pools, and similar programs.

9320

Civic Services
Activities concerned with providing services to civic affairs or
organizations.
This function includes services to parent-teacher
associations, public forums, lectures, and civil defense.
Custody and Child Care Services
Activities pertaining to providing services for the custodial care of
children in day schools, or child-care centers which are not part of the
instructional program.
Summer Feeding Services
Activities pertaining to sponsoring or vending/contracting meals during
the summer or during school breaks for USDA-Food Service Program.
Other Community Services

9330

9340
9390

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

Other activities which are not directly related to providing educational

services in a school system for some segment of the community that can
not be classified in the above functions.

9700

Payments Made on Behalf of Other Schools

9800

Other Expenditures
Other expenditures involving the operations of programs other than those normally
considered "day school".

9910-9990

Other Fund Uses

Other outlays of funds that are not classified as expenditures, but still require budgetary
or accounting control.
9910

Interfund Operating Transfers Out

Transactions which withdraw money from one fund source and place it into
another without recourse.

9990

Other Fund Uses

Other outlays of funds that are not classified as expenditures, but still require
budgetary or accounting control that is not an Interfund Operating Transfer Out.

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional

OBJECT OF
EXPENDITURE
COMPONENT
SECTION- F

Revised: July 14, 2015

*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-65

OBJECT OF EXPENDITURE COMPONENT

The object of expenditure component is used in the accounting system to identify the service or
commodity obtained as the result of a specific expenditure. Object of expenditure codes are required to be used
with function of expenditure codes when recording expenditure transactions.
The three (3)-digit object of expenditure code in the accounting system will identify the following major
categories:
PERSONNEL SERVICES

001-199

EMPLOYEE BENEFITS

200-299

PURCHASED SERVICES

300-399

MATERIALS AND SUPPLIES

400-499

CAPITAL OUTLAY

500-599

OTHER OBJECTS

600-899

OTHER FUND USES

900-997

Revised: July 14, 2015

*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-66

OBJECT OF EXPENDITURE CODES

PERSONNEL SERVICES (001-199)
Salaries - Certificated Personnel (001-099)
Teachers
Regular Teacher
Resource Teacher
Alternative School Teacher

010
011
012

NOTE: DO NOT USE OBJECT CODE 013 EFFECTIVE 10/01/2012.

First Year Teacher Scholar
Teacher Gifted
Teacher Collaborative Special Education
Teacher Collaborative Other
Teacher Retired
Teacher Vacancy
Principal
Principal (N-12)
Principal (N-6)
Principal (4-8)
Principal (7-12)
Career/Technical Administrator (School Level)
Assistant Principal
Asst Principal (N-12)
Asst Principal (N-6)
Asst Principal (4-8)
Asst Principal (7-12)
Asst Career/Technical Administrator (School Level)
Counselor
Counselor (N-12)
Counselor (N-6)
Counselor (4-8)
Counselor (7-12)
Counselor (10-12)
Supervisor

013
014
015
016
018
019
021
022
023
024
025
031
032
033
034
035
041
042
043
044
045

NOTE: DO NOT USE OBJECT CODE 050 EFFECTIVE 10/01/2012.

Regular Supervisor
Supervisor of Attendance
Supervisor of Instruction
Supervisor of Child Nutrition
Supervisor of Transportation
Career/Technical Administrator (System Level)
Asst Career/Technical Administrator (System Level)
Supervisor Other
Superintendent
Superintendent
Asst Superintendent
Administrative Assistant
Teacher Leader
Librarian
Librarian (N-12)
Librarian (N-6)
Librarian (4-8)
Revised: July 14, 2015
*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-67

050
051
052
053
054
056
057
059
061
062
063
065
071
072
073

Librarian (7-12)
Mathematics Coach
Science Coach

074
077
078

NOTE: DO NOT USE OBJECT CODE 080 EFFECTIVE 10/01/2012.

Other Certificated Personnel
Coordinator/Director
Evaluator
Consulting Teacher
Reading Coach

080
081
082
083
084

NOTE: DO NOT USE OBJECT CODE 085 UNTIL FY 2013.

Interpreter of the Hearing Impaired
Psychometrist
Psychologist
Coordinator/Asst Coordinator of Special Education
Contract Substitute

085
086
087
088
089

NOTE: DO NOT USE OBJECT CODE 090 EFFECTIVE 10/01/2012.

Speech Language Pathology Assistant
Speech Pathologist
Speech Pathologist Assistant Certified
Technology Coordinator Certified
Other Certified Vacancy
Other Certified Retired

Salaries - Support Personnel (100-199)

Assistant (Aide)
Instruction Assistant
Health Assistant
Bus Assistant
Student Assistant
Media Assistant
Intern
Other Assistant
Administrative
Coordinator/Asst. Coordinator
Career Coach
Supervisor/Asst. Supervisor
Technology Coordinator Support
Manager/Asst. Manager
Chief School Financial Officer
Director/Asst. Director
Board Member
Other Administrative
Professional
Registered Nurse
Social Worker
Accountant/Auditor
Buyer/Purchasing Agent
Programmer/Analyst
Administrative Asst
Psychometrist
Therapist
Other Professional
Technical
Revised: July 14, 2015
*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-68

090
091
092
097
098
099

101
102
103
104
105
106
109
111
112
113
114
115
116
117
118
119
121
122
123
124
125
126
127
128
129

Practical Nurse
Computer Operator
Bookkeeper
Teacher (Non-Regular Day School Programs)
Interpreter/Transliterator
Other Technical

131
132
133
134
135
139

Clerical
Secretary
Receptionist
Clerk
Clerk Typist
Data Entry
Cashier
Registrar
Other Clerical
Crafts & Trade
Mechanic
Electrician
Painter
Carpenter
Construction
Plumber
Equipment Repair
Other Crafts & Trade
Operative
Bus Driver
Truck Driver
Equipment Operator
Delivery/Courier
Bus Driver Retired
Other Support Retired
Other Operative
Service
Custodial
Cook/Baker
Laborer
Warehouse
Groundskeeper
Helper
Worker
Security Guard
Other Service
Substitutes
Other Compensation for Personal Services
Supplements
Stipends
Expense Allowance
Overtime
Compensation for Unused Leave
Teacher Incentives
Head Athletic Coach
Assistant Athletic Coach
Other Compensation
EMPLOYEE BENEFITS (200-299)
Health Insurance (210-219)
Revised: July 14, 2015
*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-69

141
142
143
144
145
146
147
149
151
152
153
154
155
156
157
159
161
162
163
164
167
168
169
171
172
173
174
175
176
177
178
179
180
191
192
193
194
195
196
197
198
199

State Insurance
Other Health Insurance
Retirement (220-229)
State Retirement
Other Retirement
Social Security (230-239)
Social Security
Medicare (240-249)
Federal Medicare
Unemployment Compensation (250-259)
State Unemployment Compensation Insurance
Workers Compensation (260-269)
Workers Compensation Insurance
Life Insurance
Tuition Reimbursement
Other Employee Benefits
PURCHASED SERVICES (300-399)
Professional Educational Services
Student Educational Services
Staff Educational Services
Other Professional Educational Services
Other Professional Services
Administrative/Agent Charges
Accounting
Auditing
Architect
Legal Fees
Medical/Health Services
Drug Testing Services
Other Professional Services
Technical Services
Data Processing Services
Clerical Services
Software Maintenance Agreements
Appraisal Services
Substitutes
Other Technical Services
Property Services
Equipment/Vehicle Repair and Maintenance
Equipment Maintenance Agreements
Land and Building Repair/Maintenance
Leases
Rental-Equipment
Rental-Land and Building
Custodial Services
Garbage and Waste
Other Property Services
Tuition
Alabama Public School Systems
Other School Systems
Private Agencies
Public Colleges
Other Tuition
Communication
Telephone
Revised: July 14, 2015
*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-70

210
219
220
229
230
240
250
260
270
280
290
310
311*
312*
319*
320
321*
322*
323
324*
325
326*
328*
329*
330
331*
332*
333*
334*
335*
339*
340
341*
342*
343*
344*
345*
346*
347*
348*
349*
350
351*
352*
353*
354*
359*
360
361*

Telecommunication
Advertising
Postage
Other Communication Services
Utilities
Electricity
Water and Sewage
Natural Gas
Propane Gas
Fuel Oil
Coal
Other Utilities
Travel & Training
Local In-District
In-State
Out-of-State
Other Travel and Training
Other Purchased Services
Transportation-Alabama Public School Systems
Transportation-Other Providers
Food Services
Printing and Binding
Insurance Services
Freight and Shipping
Athletic Officials
Other Purchased Services

362*
363*
364*
369*
370
371*
372*
373*
374*
375*
376*
379*
380
381*
382*
383*
389*
390
391*
392*
393*
394*
395*
396*
397*
399*

MATERIALS & SUPPLIES (400-499)

Instructional Supplies
410
Student Classroom Supplies
411*
Staff Training Supplies
412*
Parent Instruction Supplies
413*
Instructional Software
414*
Athletic & Physical Education Supplies
415*
Other Instructional Supplies
419*
Books & Periodicals
420
Textbooks
421
Library/Media Books
422
Audio/Video Material
423*
Magazines/Periodicals
424*
Reference Materials
425*
Other Books and Periodicals
429*
Non-Capitalized Equipment (Greater Than or Equal To $500 but Less Than $5,000)

NOTE: DO NOT USE OBJECT CODES 430 439 EFFECTIVE 10/01/2003.

Furniture and Fixtures
Audio/Video
Laboratory
Library/Media
Computer Hardware
Athletic & Physical Education
Tractors/Mowers
Traffic Control Devices
Other Equipment
Maintenance & Operations Supplies
Custodial Supplies
Maintenance Supplies
Revised: July 14, 2015
*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-71

431
432
433
434
435
436
437
438
439
440
441*
442*

Other Maintenance and Operation Supplies

Vehicle Supplies
Fuel-Gasoline
Fuel-Diesel
Fuel-Other
Oil and Lubricants
Tires
Vehicle Parts
Other Vehicle Supplies
Food/Food Supplies (460-469)
Purchased Food
USDA Commodities
Food Service Supplies
Food Processing Supplies
Other Food Supplies
General Supplies
Office Supplies
Data Processing Supplies
Items for Resale
Other General Supplies
Other Non-Instructional Supplies
Testing Supplies
Non-Instructional Software
Other Non-instructional Supplies
Non-Capitalized Equipment (Less than $5,000)
NOTE: LESS THAN $5,000 EFFECTIVE 10/01/2003
Instructional Equipment
Furniture and Fixtures
Non-instructional Equipment
Audio/Video
Computer Hardware
Library/Media
Laboratory
Athletics and Physical Education
Other Equipment
CAPITAL OUTLAY (500-599)
Real Property (Use Only in Function 7000 range) (510-519)
Land
Land Improvement
Buildings-Purchased
Buildings-Constructed
Building Improvements
Other Real Property
Personal Property (520-589)
Machinery-Complex Systems
Vehicles
School Buses
Service Vehicles
Automobiles
Other Vehicles
Equipment
Furniture and Fixtures
Audio/Video
Laboratory
Library/Media
Revised: July 14, 2015
*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-72

449*
450
451*
452*
453*
454*
455*
456*
459*
461
462
463
464
469
470
471**
472*
478
479*
480
481*
482*
489*
491
492
493
494
495
496
497
498
499

511
512
513
514
515
519
520
530
531
532*
533*
539*
540
541**
542**
543**
544**

Computer Hardware
Athletic & Physical Education
Tractors/Mowers
Traffic Control Devices
Other Equipment
Other Capital Outlay
OTHER OBJECTS (600-899)
Debt Service Short-Term (610-619)
Principal Short-Term Loans
Interest - Short-Term Loans
Other Interest
Dues & Fees
620
Association Dues
License Fees
Registration Fees
Doubtful Accounts Expense (Proprietary Fund Types Only)
Bank Service Charges
Other Dues and Fees
Other Objects (690-699)
Depreciation Expense (Proprietary Fund Types Only)
Other Objects
Buildings and Land Improvements Less Than $50,000
Buildings - Constructed, Less Than $50,000
Buildings - Purchased, Less Than $50,000
Exhaustible Land Improvements Costing Less Than $50,000
Building Improvements Costing Less Than $50,000
OTHER FUND USES (900-997)
Indirect Cost
School System Separation Agreement Payments
Fund Transfers (920-929)
Operating Transfers Out
Operating Transfers Out - Proprietary Fund Types
Operating Transfers Out - Local School Fund Sources
Federal Funds Flexibility Transfer
Debt Service Long-Term (930-939)
Principal
Interest
Discount on Instrument Sold
Payments to Escrow Agent
Other Debt Service
Refunds (950-959)
Refunds to State
Other Refunds
Claims Against LEA
Fines and Penalties
Judgments
Other Claims

Revised: July 14, 2015

*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-73

545**
547**
548**
549
589**
590

611
613
619
621*
622*
623*
627
628*
629*
691
699
701
702
703
704
910
919
920
922
923
924
931
932
933
938
939
951
959
960
961*
962*
969*

DEFINITIONS OF OBJECT
OF EXPENDITURE CODES
001-199

PERSONNEL SERVICES
This group of object codes includes costs for salaries and wages paid to permanent,
temporary and substitute school employees for personal services rendered while on the
payroll.

001-099

Salaries - Certified Personnel

Cost related to salary expenses for personnel in positions requiring a valid
certificate issued by the Alabama State Department of Education.
010
011
012

Teacher
Resource Teacher
Alternative School Teacher

NOTE: DO NOT USE OBJECT CODE 013 EFFECTIVE 10/01/2012.

013
014
015
016
018
019

First Year Teacher Scholar

Teacher Gifted
Teacher Collaborative Special Education
Teacher Collaborative Other
Teacher Retired
Teacher - Vacancy

Principal
Cost related to salary expenses for Principal positions requiring a valid certificate
issued by the Alabama State Department of Education.
021
Principal (N-12)
022
Principal (N-6)
023
Principal (4-8)
024
Principal (7-12)
025
Career/Technical Administrator (School Level)
Cost related to salary expenses for Career/Technical Administrator
(school level) positions requiring a valid certificate issued by the Alabama
State Department of Education.
Assistant Principal
Cost related to salary expenses for Assistant Principal positions requiring a valid
certificate issued by the Alabama State Department of Education.
031
Asst Principal (N-12)
032
Asst Principal (N-6)
033
Asst Principal (4-8)
034
Asst Principal (7-12)
035
Asst Career/Technical Administrator (School Level)
Cost related to salary expenses for Assistant Career/Technical
Administrator (school level) positions requiring a valid certificate issued
by the Alabama State Department of Education.
Counselor
Cost related to salary expenses for Counselor positions requiring a valid
certificate issued by the Alabama State Department of Education.
041
Counselor (N-12)
042
Counselor (N-6)
043
Counselor (4-8)
044
Counselor (7-12)
Revised: July 14, 2015
*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-74

045

Counselor (10-12)

Supervisor
Cost related to salary expenses for Supervisor positions requiring a valid
certificate issued by the Alabama State Department of Education.

NOTE: DO NOT USE OBJECT CODE 050 EFFECTIVE 10/01/2012.

050
051
052
053
054
056
057
059

Regular Supervisor
Supervisor of Attendance
Supervisor of Instruction
Supervisor of Child Nutrition
Supervisor of Transportation
Career/Technical Administrator (System Level)
Asst Career/Technical Administrator (System Level)
Supervisor - Other

Superintendent
Cost related to salary expenses for Superintendent positions requiring a valid
certificate issued by the Alabama State Department of Education.
061
Superintendent
062
Asst Superintendent
063
Administrative Assistant
065
Teacher Leader
Librarian
Cost related to salary expenses for Librarian positions requiring a valid certificate
issued by the Alabama State Department of Education.
071
Librarian (N-12)
072
Librarian (N-6)
073
Librarian (4-8)
074
Librarian (7-12)
077
Mathematics Coach
078
Science Coach

NOTE: DO NOT USE OBJECT CODE 080 EFFECTIVE 10/01/2012.

080

100-199

Other Certificated Personnel

Cost related to salary expenses for Other Certificated Personnel positions
requiring a valid certificate issued by the Alabama State Department of Education
that cannot be classified in the above.
Salaries - Support Personnel
Cost related to salary expenses for Support Personnel in positions not requiring a
valid certificate issued by the Alabama State Department of Education.
100-109
Assistant (Aide)
110-119Administrative
120-129
Professional
130-139
Technical
140-149
Clerical
150-159
Crafts & Trade
160-169
Operative
170-179
Service
180-189
Substitutes

190-199

Other Compensation for Personal Services

Cost related to salary expense that is extra in nature and not part of the regular
contract, salary, or wage of the employee.

Revised: July 14, 2015

*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-75

191
192
193
194
195
196
197
198
199

Supplements
Stipends
Expense Allowance
Overtime
Compensation for Unused Leave
Teacher Incentives
Head Athletic Coach
Assistant Athletic Coach
Other Compensation

200-299

EMPLOYEE BENEFITS
This group of object codes includes costs for benefits paid on behalf of employees of the
school system as fringe benefits in addition to gross salaries recorded for personal
services.

210-219
210
219

Health Insurance
State Insurance
Other Health Insurance

220-229
220
229

Retirement
State Retirement
Other Retirement

230-239
230

Social Security
Social Security

240-249
240

Medicare
Federal Medicare

250-259
250

Unemployment Compensation
State Unemployment Compensation Insurance

260-269
260

Workers Compensation
Workers Compensation Insurance

270-279

Life Insurance

280-289

Tuition Reimbursement

290-299

Other Employee Benefits

300-399

PURCHASED SERVICES
This group of object codes includes costs for services which by their nature can
be performed only by persons or firms with specialized skills and knowledge; or services
performed by persons other than school employees to operate, repair, and maintain
property owned or used by the school system. While a product may or may not result
from the transaction, the primary reason for the purchase is the service provided.

310-319
311*
312*
319*

Professional Educational Services

Student Educational Services
Staff Educational Services
Other Professional Educational Services

Revised: July 14, 2015

*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-76

320-329
321*
322*
323
324*
325
326*
327*
328*
329*

Other Professional Services

Administrative/Agent Charges
Accounting
Auditing
Architect
Legal Fees
Medical/Health Services
Board Member
Drug Testing Services
Other Professional Services

330-339
331*
332*
333*
334*
335*
339*

Technical Services
Data Processing Services
Clerical Services
Software Maintenance Agreements
Appraisal Services
Substitutes
Other Technical Services

340-349
341*
342*
343*
344*
345*
346*
347*
348*
349*

Property Services
Equipment/Vehicle Repair and Maintenance
Equipment Maintenance Agreements
Land and Building Repair/Maintenance
Leases
Rental-Equipment
Rental-Land and Building
Custodial Services
Garbage and Waste
Other Property Services

350-359
351*
352*
353*
354*
359*

Tuition
Alabama Public School Systems
Other School Systems
Private Agencies
Public Colleges
Other Tuition

360-369
361*
362*
363*
364*
369*

Communication
Telephone
Telecommunication
Advertising
Postage
Other Communication Services

370-379
371*
372*
373*
374*
375*
376*
379*

Utilities
Electricity
Water and Sewage
Natural Gas
Propane Gas
Fuel Oil
Coal
Other Utilities

380-389
381*
382*

Travel & Training

Local In-District
In-State

Revised: July 14, 2015

*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-77

383*
389*
390-399
391*
392*
393*
394*
395*
396*
397*
399*
400-499

Out-of-State
Other Travel and Training
Other Purchased Services
Transportation-Alabama Public School Systems
Transportation-Other Providers
Food Services
Printing and Binding
Insurance Services
Freight and Shipping
Athletic Officials
Other Purchased Services

MATERIALS AND SUPPLIES

This group of object codes includes costs for items that are consumed, worn out, or
deteriorated through use; or items that lose their identity through fabrication or
incorporation into different or more complex units or substances.

410-419
Instructional Supplies
411*
Student Classroom Supplies
412*
Staff Training Supplies
413*
Parent Instruction Supplies
414*
Instructional Software
Note: Policy on Capitalization or Expensing of Software Cost
Generally, software should not be capitalized and thus should not be included in the General
Fixed Asset Account Group. In some instances, computer hardware and software are purchased as a
package and the specific costs for hardware and software are inseparable. In such case, the total cost
should be capitalized and included in the General Fixed Asset Account Group. Another exception to the
above rule pertains to those costs incurred to purchase or develop computer software products that are to
be used for producing income. FAS-86 requires the costs related to income-producing software to be
capitalized and included in the Boards General Fixed Asset Account Group.
415*
419*
420-429
421
422
423*
424*
425*
429*

Athletic & Physical Education Supplies

Other Instructional Supplies
Books & Periodicals
Textbooks
Library/Media Books
Audio/Video Material
Magazines/Periodicals
Reference Materials
Other Books and Periodicals

430-439
Non-Capitalized Equipment ($500 or greater and meets the following criteria)
Note: Criteria of Equipment
1. Retains its original shape and appearance with use.
2. Under normal conditions is expected to serve its intended purpose for longer than one year, and;
3. Is non-expendable; that is, if the item is damaged or some of its parts are worn out, it is more feasible
to repair the item than to replace it with a new unit.

Note: DO NOT USE OBJECT CODES 430 439 EFFECTIVE 10/01/2003.

431
Furniture and Fixtures
432
Audio/Video
433
Laboratory
434
Library/Media
435
Computer Hardware
Revised: July 14, 2015
*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-78

436
437
438
439

Athletic & Physical Education

Tractors/Mowers
Traffic Control Devices
Other Equipment

440-449
441*
442*
449*

Maintenance & Operations Supplies

Custodial Supplies
Maintenance Supplies
Other Maintenance and Operation Supplies

450-459
451*
452*
453*
454*
455*
456*
459*

Vehicle Supplies
Fuel-Gasoline
Fuel-Diesel
Fuel-Other
Oil and Lubricants
Tires
Vehicle Parts
Other Vehicle Supplies

460-469
461
462
463
464
469

Food/Food Supplies
Purchased Food
USDA Commodities
Food Service Supplies
Food Processing Supplies
Other Food Supplies

470-479
471**
472*
478
479*

General Supplies
Office Supplies
Data Processing Supplies
Items for Resale
Other General Supplies

480-489
481*
482*
489*

Other Non-Instructional Supplies

Testing Supplies
Non-Instructional Software
Other Non-instructional Supplies

490-499

Non-Capitalized Equipment (Less than $500 and meets the following criteria)
NOTE: LESS THAN $5,000 EFFECTIVE 10/01/2003
Note: Criteria of Equipment
1. Retains its original shape and appearance with use.
2. Under normal conditions is expected to serve its intended purpose for longer than one year, and;
3. Is non-expendable; that is, if the item is damaged or some of its parts are worn out, it is more feasible
to repair the item than to replace it with a new unit.

491
492
493
494
495
496
497
498
499

Non-Capitalized Instructional Equipment

Non-Capitalized Furniture and Fixtures
Non-Capitalized Non-Instructional Equipment
Non-Capitalized Audio/Video
Non-Capitalized Computer Hardware
Non-Capitalized Library/Media
Non-Capitalized Laboratory
Non-Capitalized Athletics and Physical Education
Other Non-Capitalized Equipment

Revised: July 14, 2015

*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-79

500-599

CAPITAL OUTLAY
This group of object codes includes costs for acquiring fixed assets, including land or
existing buildings; improvements of grounds; initial equipment; additional equipment; and
replacement of equipment.

Note: Capitalized Equipment (Costing more than $5,000 per unit and meeting the following criteria.)
1. Retains its original shape and appearance with use.
2. Under normal conditions is expected to serve its intended purpose for longer than one year, and;
3. Is non-expendable; that is, if the item is damaged or some of its parts are worn out, it is more feasible
to repair the item than to replace it with a new unit.
Note: Policy on Capitalization or Expensing of Software Cost
Generally, software should not be capitalized and thus should not be included in the General
Fixed Asset Account Group. In some instances, computer hardware and software are purchased as a
package and the specific costs for hardware and software are inseparable. In such case, the total cost
should be capitalized and included in the General Fixed Asset Account Group. Another exception to the
above rule, pertains to those costs incurred to purchase or develop computer software products that are
to be used for producing income. FAS-86 requires the costs related to income producing software to be
capitalized and included in the Boards General Fixed Asset Account Group.
510-519
511
512
513
514
515
519

Real Property (Use Only in Function 7000 range)

Land
Land Improvement
Buildings-Purchased
Buildings-Constructed
Building Improvements
Other Real Property

520-589
Personal Property
520-529
Machinery-Complex Systems
530-539
Vehicles
531
School Buses
532*
Service Vehicles
533*
Automobiles
539*
Other Vehicles
540-589
Equipment
541** Furniture and Fixtures
542** Audio/Video
543** Laboratory
544** Library/Media
545** Computer Hardware
547** Athletic & Physical Education
548** Tractors/Mowers
549
Traffic Control Devices
589** Other Equipment
590-599
600-899

Other Capital Outlay

OTHER OBJECTS
This group of object codes includes costs for goods and services not otherwise
classified in the above objects.

610.619
611
613

Debt Service Short-Term

Principal-Short-Term Loans
Interest - Short-Term Loans

Revised: July 14, 2015

*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-80

619
620-629
621*
622*
623*
627
628*
629*
690-699
691

699
700.704
701
702

703
704

900-997

Other Interest
Dues & Fees
Association Dues
License Fees
Registration Fees
Doubtful Accounts Expense (Proprietary Fund Types Only)
Bank Service Charges
Other Dues and Fees
Other Objects
Depreciation Expense (Proprietary Fund Types Only)
Other Objects
Buildings & Land Improvements Less Than $50,000
Buildings Constructed, Less Than $50,000
Buildings Purchased, Less Than $50,000
Exhaustible Land Improvements Costing Less Than $50,000
Building Improvements Costing Less Than $50,000

OTHER FUND USES

This series of codes is to be used to classify transactions which are not properly
recorded as expenditures to the school system but require budgetary or accounting
control.

910
919

Indirect Cost
School System Separation Agreement Payments

920-929
920
922
923

Fund Transfers
Operating Transfers Out
Operating Transfers Out - Proprietary Fund Types
Operating Transfers Out - Local School Fund Sources

930-939
931
932
933
938
939

Debt Service Long-Term

Principal
Interest
Discount on Instrument Sold
Payments to Escrow Agent
Other Debt Service

950-959
951
959

Refunds
Refunds to State
Other Refunds

960-969
961*
962*
969*

Claims Against LEA

Fines and Penalties
Judgments
Other Claims

Revised: July 14, 2015

*The use of codes designated with an asterisk is optional.
**The use of these codes are required only for federal fund sources.
F-81

COST CENTER
COMPONENT
SECTION - G

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

COST CENTER COMPONENT

The cost center component is used in the accounting system to identify specific units for budgeting
revenue and expenditures; accumulating transactions; and identifying financial resources designated for a
particular unit.
The four (4) digit cost center code in the accounting system will identify the following major categories:
NO COST CENTER REQUIRED

0000

NON-SCHOOL SITES (Special Population)

0001

SCHOOL SITES

0002-5299

VOCATIONAL CENTERS

6000-6999

COST CENTER POOLS

8000-8999

NON-REGULAR INSTRUCTIONAL COST CENTERS

9000-9997

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

COST CENTER CODES

NO COST CENTER REQUIRED

0000

NON-SCHOOL SITES (Special Population)

0001

SCHOOL SITES

0002-5000

VOCATIONAL CENTERS

6000-6999

COST CENTER POOLS

Instructional Services
Instructional Support Services
Student Support Services
Instructional Staff Support
School Administrative Services
Operation & Maintenance
Auxiliary Services
Student Transportation
Food Service Operations
General Administration Services

8000-8999
8100-8199
8200-8299
8210-8219
8220-8229
8230-8239
8300-8399
8400-8499
8410-8419
8420-8429
8600-8699

NON-REGULAR INSTRUCTIONAL
Capital Outlay
Debt Service
Adult/Continuing Education
Non-Public School
Community Services
Payments Made on Behalf of Other Schools
Other Expenditures
Other Fund Uses

9000-9997
9100-9199
9200-9299
9300-9399
9400-9499
9500-9549
9550-9599
9600-9699
9700-9997

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

DEFINITIONS OF
COST CENTER CODES
A cost center code is required to be used on all expenditure transactions of the school system. As
expenditure transactions are recorded, they should be direct charged to the applicable school site or vocational
cost centers. Expenditures which are not charged to a specific site should be charged to a cost center pool. Cost
center codes must be used with revenue accounts only when budgeting is required for a revenue being restricted
for a designated school site.
0000

NO COST CENTER REQUIRED

This cost center designation can only be used with balance sheet
(assets, liabilities and fund equity) and revenue accounts that are not designated
for a specified cost center.

0001

NON-SCHOOL SITES (Special Population)

This cost center designation should be used for small groups of special
population students housed at non-school sites.

0002-5000

SCHOOL SITES
This range of cost center codes should be used to accumulate cost by
the attendance site code assigned by the State of Alabama.

6000-6999

VOCATIONAL CENTERS
This range of cost center codes should be used to accumulate cost by
the vocational site code assigned by the State of Alabama.

8000-8999

COST CENTER POOLS

This range of cost center codes can be used by the school system to
accumulate costs that are generally system-wide in nature and cannot be
feasibly charged directly to a school site code when the transaction occurs.

8100

Instructional Services
Instructional activities dealing directly with the interaction
between teachers and students which are system wide in nature and
cannot be feasibly charged to school site cost centers at the time the
cost is incurred.

8200-8299

Instructional Support Services

Services or activities providing supervision, technical and
logistical support to facilitate and enhance instruction which are system
wide in nature and cannot be feasibly charged to school site cost centers
at the time the cost is incurred.

8210-8219

Student Support Services

Activities designed to assess and improve the well being
of students and supplement the teaching process which are
system wide in nature and cannot be feasibly charged to school
site cost centers at the time the cost is incurred.

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

8220-8229

8230-8239

Instructional Staff Support

Activities associated with assisting the instructional staff
with the content and process of providing learning experiences
for students which are system wide in nature and cannot be
feasibly charged to school site cost centers at the time the cost is
incurred.
School Administrative Services
Activities concerned with the overall administrative
responsibilities for a school which are system wide in nature and
cannot be feasibly charged to school site cost centers at the time
the cost is incurred.

8300-8399

Operation & Maintenance

Activities concerned with keeping the physical plant open,
comfortable and safe for use, and keeping the grounds, buildings and
equipment in effective working condition and good state of repair which
are system wide in nature and cannot be feasibly charged to school site
cost centers at the time the cost is incurred.

8400-8499

Auxiliary Services
Activities or services functioning in a subsidiary capacity and
lending assistance to the education process which are system wide in
nature and cannot be feasibly charged to school site cost centers at the
time the cost is incurred.

8410-8419

8420-8429

8600-8699

9000-9997

Student Transportation
Activities concerned with conveying students to and from
school and on trips to school sponsored activities which are
system wide in nature and cannot be feasibly charged to school
site cost centers at the time the cost is incurred.
Food Service Operations
Activities concerned with providing food in a school
which are system wide in nature and cannot be feasibly charged
to school site cost centers at the time the cost is incurred.
General Administrative Services
General administrative services including the Board of
Education, Superintendent, other executive administration, business and
central support which are system wide in nature and cannot be feasibly
charged to school site cost centers at the time the cost is incurred.

NON-REGULAR INSTRUCTIONAL
This range of cost center codes should be used to accumulate costs for
non-regular instructional functions, sites or programs. Non-Public School, Adult
Education, Community Education, and expenditures for capital outlay and debt
service are examples of non-regular instructional programs.

9100-9199

Capital Outlay

9200-9299

Debt Service

9300-9399

Adult/Continuing Education
This range of cost center codes should be used to accumulate
costs for non-regular instructional functions including Adult Education,
Community Education, Extended Day, Preschool, and Other
Adult/Continuing Education Programs.

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

9400-9499

Non-Public School
This range of cost center codes should be used to accumulate
costs for educational activities for students attending a school
established by an agency that is supported by other than public funds.

9500-9549

Community Services
This range of cost center codes should be used to accumulate
costs for non-regular instructional functions including Community
Recreation, Civic Services, Custody and Child Care Services, Summer
Feeding Services and Other Community Services.

9550-9599

Payments Made on Behalf of Other Schools

9600-9699

Other Expenditures

9700-9997

Other Fund Uses

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

FUND SOURCE
COMPONENT
SECTION - H

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

FUND SOURCE COMPONENT

A fund source is a fiscal and accounting entity with a self-balancing set of accounts
recording financial resources, related liabilities, fund equity, and changes caused by the receipt of
revenues and expenditures of funds. This component is used to maintain fund accounting in
accordance with Section 1300 of the Codification of Governmental Accounting and Financial
Reporting Standards published by GASB.
The four (4) digit fund source code in the accounting system will identify the following
major categories:

STATE SOURCES

1000-2999

FEDERAL SOURCES

3000-5999

LOCAL SOURCES

6000-7999

OTHER SOURCES

8000-8999

OTHER FINANCING SOURCES

9000-9997

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

FUND SOURCE CODES

FUND TYPE
NO FUND SOURCE CODE REQUIRED
STATE SOURCES (1000-2999)
Foundation Program
Foundation Program Regular
Foundation Program-Current Unit
Foundation Special Appropriation
Foundation Program Supplemental Fund
SDE Appropriations
Additional Teacher Units
1210
School Nurses Program
Technology Coordinator
Career Tech O & M
Alabama Reading Initiative
SDE One Time At-Risk Grants
High School Graduation Exam Remediation
Dropout Prevention - PASS
SDE Supplemental High Hopes
Children First - Alabama Tobacco Settlement
Children First School Social Worker
English as a Second Language State
Distance Learning Network
Teacher Recruitment Incentives
Fine Arts Initiative
Governor's Private Eyes Education Program
Principal Leadership Program
Gifted Education
21st Century After School Extended Day Program
HIPPY
School Bus Seat Belt Pilot
Teacher Mentoring Program
Career Tech Initiative
Teach Alabama and 21st Century Classroom
High Schools That Work
Technology Centers That Work
Career Tech Initiative Career Coaches Program
Advanced Placement State
Transportation
Transportation - Operations
Transportation - Fleet Renewal
At Risk
School Improvement Reward Funds
AAA Failing School 20% COA
Special Schools for Special Education
Preschool
Jobs for Alabama's Graduates (JAG)
Salaries-1% per Act 97-238
Adult Education
Adult Education - Regular
Adult Education - Jobs
Adult Education - Instructional Technology
Revised: August 26, 2015
*The use of codes designated with an asterisk is optional.

0000

1110
1110
1111
1130

11
11
11
11
11

1220
1221
1222
1230
1231
1240
1241
1242
1250
1251
1252
1253
1254
1260
1270
1274
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284

11
11
11
11
11
11
11
11
11
11
11
11
11
11
11 or 14
11
11
11
11
11
11
11
11
11
11
11

1285

11

1310
1320
1410
1411
1412
1510
1520
1540
1110

11
13 or 14
11
11
11
11
11
12
11

1611
1612
1613

11
11
11

Adult Education - Full-Time Teachers

Adult Education - Model Program
Adult Education - One-Stop Career Center
Adult Education - Institutionalized Student Grant
Adult Education - English Literacy/Civics Grant
Community Education
Governors Special Appropriations
Oil Spill Mitigation
OSR Pre-Kindergarten Program
Legislative Special Appropriations
State Contracts
Alabama Middle School Initiative
Public School Fund-Hold Harmless
Public School Fund-Capital Outlay
Public School Fund-Interest
State Paid on Behalf Act 2007 415
Direct Payment to LEA Act 2007 415 Incentive
State Paid on Behalf Act 2007 415 - Blackbelt
State Paid on Behalf or Direct Act 2007 415Catastrophic
State Paid on Behalf - Act 2007 415 Technology
State Paid on Behalf Act 2007 415 Interest
PSCA-State Paid on Behalf of LEA
PSCA-State Paid on Behalf of LEA-Act 98-373-ADM
PSCA-State Paid on Behalf of LEA-Act 98-373-Career/Tech
PSCA-State Paid on Behalf of LEA-Private Eyes Ed. Program
PSCA-Act 2001-668-Proration Bond Issue

1614
1615
1616
1617
1618
1660
1710
1715
1720
1760
1810
1815
2110
2120
2130
2201
2202
2203
2204
2205
2206
2210
2211
2212
2214
2215

PSCA-State Paid on Behalf of LEA-Act 98-373-Emergency

PSCA-Direct Payment to LEA
PSCA-Direct Payment to LEA Act 98-373
SW AL School for Deaf & Blind
PSCA-Direct Payment to LEA Act 98-373 Interest
PSCA-St Pd on Behalf of LEA-Act 98-373-Discretionary Funds
666 Bond Commission Funds
Act 2013 381 Career Tech Bond Issue Formula
Act 2013 381 Career Tech Bond Issue Competitive
Act 2013 345 Tornado Damaged Schools Bond Issue
PSCA-Direct Payment to LEA-Act 98-373-Fleet Renewal
PSCA-Direct Payment to LEA-Act 98-373-OCE
Driver Education and Training Fund
Catastrophic Special Education
Catastrophic Special Education Support
Children's Trust Fund
Alabama Behavior Intervention Specialist Program
Dropout Prevention Pilot
Math Science Technology Initiative
16th Section Land Funds
2254
Act 2010 720 Fleet Renewal
Act 2012 562 Fleet Renewal
Act 2012 562 BRAC
Educator Effectiveness Pilot
Penny Trust Fund Disease Prevention

2213
2220

Other State Sources (2901-2990)

Other State Sources Default

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

2223
2224
2225
2226
2227
2228
2229
1320
1110
2230
2240
2241
2250
2251
2252
2253

11
11
11
11
11
11
Call
11
11
Call
11
11
11
13 or 14
11
14
14
14
14
14
14
11 or 14
14
14
11 or 14
11, 13 or 14
FUND TYPE
14
11 or 14
14
11
14
12
12 or 14
12 or 14

2255
2256
2257
2258
2259

11, 13 or 14
11
11
11
11
11
11
11
11
11
13 or 14
13 or 14
13 or 14
11
11

2901

Call
Call

FEDERAL SOURCES (3000-5999)

Individuals With Disabilities Education Act (3200-3299)
IDEA-Part B
3210
IDEA-Discretionary Grant
3211
IDEA-SSIP Discretionary Grant
3212
Pre-School Part B-Ages 3-5
3220
Early Education-Part C
3230
Secondary Education-Part C - Transition
3240
Infants and Toddlers
3250
Personnel Development
3260
IDEA Capacity Building
3270
State Improvement Grant
3280
Other IDEA Programs
3290
Vocational Education (3300-3399)
Basic Grant
3310
Sex Equity
3311
Displaced Homemaker
3312
Basic Grant Career Academy/Career Magnet
3313
Basic Grant Non-Traditional Occupations
3314
High Schools That Work
3315
Technology Centers That Work
3316
Program Improvement
3317
Career/Technical Education Model Program
3318
Teach Alabama and 21st Century Classroom
3319
Consumer and Homemaking Education
3320
CT Program of the Year
3321
CT Aerospace Career Themed Academy
3322
CT Hospitality and Tourism Program
3323
CT Model Middle School
3324
Technical Preparation Education
3330
Technical Preparation Model Program
3331
College Access Challenge Grant
3335
Cooperative Demonstration Program
3340
Bilingual Vocational Training
3350
Integration of Vocational and Academic Learning
3360
Other Vocational
3390
Impact Aid (IASA, Title VIII) (3400-3499)
Impact Aid-PL 874-Regular
3410
Impact Aid-PL 874-Handicapped
3420
Impact Aid-PL 815
3430
Vocational Rehabilitation Services (3500-3590)
Vocational Rehabilitation Services
3510
Vocational Rehabilitation Other
3590
Workforce Investment Act Dept. of Labor
3595
Adult Education (P.L. 100-297) (3600-3649)
Adult Education Basic Grant - Regular
3610
Adult Education Basic Grant - Gateway
3611
Adult Education Basic Grant - Special Project
3612
Adult Education - Workplace
3613
Adult Education - Homeless
3614
Adult Education DOC Transition Grant
3615
AEFLAAdult Education Family & Literacy Act (P.L. 105-220) (3650-3699)
Adult Education Basic Grant Regulare
3650
Adult Education - Instructional Technology
3651
Adult Education - Full-Time Teachers
3652
Adult Education - Model Program
3653
Revised: August 26, 2015
*The use of codes designated with an asterisk is optional.

12

12

11
11
14
12
12
12

12

Adult Education - One-Stop Career Center

Adult Education - Institutionalized Student Grant
Adult Education - English Literacy/Civics Grant
Adult Education Basic Grant State Leadership
Adult Education Workforce Development
3670
Adult Education JOBS
Education Of Homeless Children And Youth
School to Work/Hippy
School to Career Through ADECA
Follow Through
WIA - Summer Remediation
WIA - Summer Work Experience
FIRST Schools and Teachers
FIRST Family School Partnership
Early Warning Intervention Experimental Study
Technology Education
ACR Distance Learning
Delta Regional Authority
Civil Rights
LEAD
Learn & Serve Am (Sch Based-Corp for Nat Comm Serv)
Class Size Reduction Initiative
Title VIII, Part C Reading Excellence Act (LRIS)
Title VIII, Part C Reading Excellence Act (TAS)
Immediate Aid to Restart School Operations
Emergency Impact Aid for Displaced Students
Homeless from Hurricane Katrina Assistance
Project Serv Katrina Grant
Goals 2000 - Educate America (4000-4009)
Goals-2000 - Title III
AETC Mini Grant
No Child Left Behind Act of 2001
Title I, Part A

3654
3655
3656
3660
3680
3710
3730
3740
3760
3770
3780
3810
3820
3831
3850
3851
3852
3910
3920
3930
3940
3950
3951
3970
3971
3972
3973

12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12

4001
4002

12
12

4110

12

Title I, Part B, Subsection 1 Reading First

Title I, Part B, Subsection 2 Early Reading First
Title I, Part B, Subsection 3 Even Start

4111
4112
4113

12
12
12

Title I, Part B, Subsection 4 Literacy Thru Library

Title I, Part C Migrant Education
Title I, Part D Neglected and Delinquent

4114
4115
4116

12
12
12

Title I, Part F Comprehensive School Reform

Title I, Part H School Dropout Prevention
Title I, Part G Advanced Placement
Title I, Part A School Improvement
Title I, Part A School Improvement Reward
Title I, Part A School Improvement - 1003(g)
Title I, Part G Advanced Placement Incentive
Title II, Part A Teacher and Principal Training
Title II, Part B Mathematics and Science Partnerships
Title II, Part C Subpart 1 Troops-to-Teachers

4117
4118
4119
4120
4121
4122
4123
4130
4131
4132

12
12
12
12
12
12
12
12
12
12

Title II, Part C Subpart 2 Transition-to-Teaching

4133
Title II, Part C subpart 3 National Writing Project
4134
Title II, Part C Subpart 4 Traditional American History 4135

12
12
12

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

Title II, Part D Enhancing Educ Through Tech (Form)

Title II, Part D Enhancing Educ Through Tech (Comp)
Title II, Part A Principal Mentoring
Title II, Part A AL Leadership Academy Fellows 4139
Title III English Lang. Acq., Lang. Enhance. & Acad.
Title III Unaccompanied Children
Title IV, Part A Safe and Drug-Free Schools (SDE)

4136
4137
4138
4150
4151
4160

12
12
12

Title IV, Part B 21st Century Comm. Learning Centers

Title IV, Part A Safe and Drug-Free Schools (GOV)
Title IV, Part A, Subpart 2 Community Service
Title IV, Part A, Subpart 2 School Safety Planning

4161
4162
4163
4164

12
12
12
12

Title V, Part A Innovative Programs

4170
Title V, Part B Public Charter Schools
4171
Title V, Part C Magnet Schools Assistance
4172
Title V, Part D Fund for the Improv of Educ - CSRD
4173
Title V, Part D FIE, Direct from Federal Govt
4174
Title V, Part A Professional Development Grant 4175
Title V, Part A Teen Pregnancy Prevention Grant
4176
Title VI, Part B Rural and Low Income School Program 4180
Title VII, Part A Indian Education
4185
Title VIII Impact Aid
4190
Title X Homeless Education
4195

12
12
12
12
12

American Recovery and Reinvestment Act of 2009

ARRA Title I, Part A
ARRA Title I, Part D Subpart 2
ARRA School Improvement
ARRA School Improvement 1003(g)
ARRA Title II, Part D (Formula)
ARRA Title II, Part D (Competitive)
ARRA Homeless
ARRA IDEA, Part B
ARRA IDEA, Part B Preschool
ARRA Impact Aid
ARRA NSLP Equipment Assistance
ARRA Headstart
ARRA COBRA Premium Assistance
ARRA State Energy Program (ADECA)
ARRA Early Head Start
ARRA Fiscal Stabilization
Education Jobs Fund

12
12
12
12

12
12
12
12
12
12

4210
4216
4220
4222
4236
4237
4239
4240
4241
4245
4270
4271
4272
4273
4274
4275
4285

12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12

Elementary and Secondary Education Act (ESEA) (4010-4499)

Law-Related Education
4350
Magnet School Assistance (FY 98-99)
4380
School Dropout Assistance (FY 98-99)
4410
Womans Educational Equity (FY 98-99)
4420
National Diffusion Network
4450
Emergency Immigrant Education (FY 98-99)
4480
School Renovation and Technology Program
4490
Improving Americas Schools Act (IASA) (4500-4999)
Title I-Part A
4510
Title I-Migrant
4520

12

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

12

Title I-Delinquent
4530
Title I-School Improvement
4540
Title I-Capital Expense
4550
Title I-Even Start
4560
Title I-Demonstration of Innovative Practices
4570
Title VI-Innovative Education
4600
Title II-Professional Development
4700
Title III, Part A Technology Challenge
4750
Title III, Technology Innovation Challenge Grant
4751
Title III, Part B Star Schools Program
4755
Title IV-Safe and Drug Free Schools - Sec 4113 (SDE) 4801
Title IV-Safe and Drug Free Schools - Sec 4114 (GOV) 4802
Title V, Part A Magnet School Assistance
4850
Title V, Part B Womens Educational Equity
4851
Title V, Part C School Dropout Assistance
4852
Title VII, Part B-Foreign Language Assistance
4900
Title VII, Part A-Bilingual Education
4901
Title VII, Part C Emergency Immigrant Education
4902
Title IX, Part A, Subpart 1 Indian Education Formula 4925
Title X, Part A-Fund for Improvement of Education
4950
Title X, Part B-Gifted and Talented
4951
Title X, Part C-Public Charter Schools
4952
Title X, Part D-Arts in Education
4953
Title X, Part E-Inexpensive Book Distribution Program 4954
Title X, Part F-Civic Education
4955
Title X, Part G-Ellender Fellowship Program
4956
Title X, Part H-DeLugo Territorial Ed Improvement
4957
Title X, Part 1-21st Century Community Learning Centers 4958
Title X, Part J-Urban and Rural Education Assistance
4959
FUND TYPE
Title X, Park K-National Writing Project
Title X, Park L-Ext. Time for Learning/Longer Sch Yr
USDA Programs (5000-5299)
USDA-Food & Nutrition (5100-5199)
Food & Nutrition Fund SourceDefault
USDA-School Lunch Program-Sec. 11
USDA-School Lunch Program Sec 4
USDA-After School Snack Program
USDA-School Breakfast Program
USDA-Severe Need Breakfast Program
USDA-School Breakfast ProgramStart Up Grants
USDA-Food Donation Program
USDA-Donated Foods Rebates / SAE
USDA-Summer Food Service Program
USDA-NET Program
USDA-Healthier US School Challenge
USDA-NSLP Equipment Assistance
USDA-Meal Pattern Grant
USDA-Child and Adult Care
Food and Nutrition Wellness
Other USDA Programs (5200-5299)
Distance Learning and Telemedicine
Rural Utilities Service
Forest Service Grants (Through State)
Revised: August 26, 2015
*The use of codes designated with an asterisk is optional.

4960
4961
12
5101
5110*
5120*
5125*
5130*
5135*
5140*
5160*
5161
5170
5180
5193
5194
5195
5199
5102
12
5210
5211
5280

Forest Service Grants (Through County)

Health & Human-Services (HHS) (5300-5399)
HHS-Disability Determination
HHS-Head Start
HHS-Dependent Care
HHS-Rural Health Outreach
HHS-Child Development
HHS-JOBS/Adult Education
Job Training Partnership Act (JTPA) (5400-5499)
JTPA-8% JAG
JTPA-8% School-To-Work Disabled
JTPA-8% Dropout Prevention
JTPA-8% US Dept. of Labor (through ADECA)
U.S. Dept of Labor Job Corps Center
Department of Energy (DOE) (5500-5599)
DOE-Conservation
DOE-Other
Environmental Protection Agency (EPA) (5600-5699)
EPA-Asbestos Abatement
EPA-Other
U. S. Housing Authority (5700-5799)
Housing Authority - Summer Feeding Program
Housing Authority - Other Programs
Department Of Defense (DOD) (5900-5989)
DOD-Army ROTC
DOD-Air Force ROTC
DOD-Navy ROTC
DOD-Marine ROTC
DOD-Troops to Teachers
DOD-Impact Aid
Other Federal Sources (5990-5999)
Other Federal Sources - Default
LOCAL SOURCES (6000-7999)
Local Fund Source - Default
County Tax Revenues (6010-6199)
County Regular Ad Valorem_____Mills
County Reappraisal Ad Valorem Under Amend 373
County Regular Ad Valorem Under Amend 3, Sect 1
County Reappraisal Ad Valorem____Mills
County Regular Ad Valorem Under CA 202 (1 Mill)
County Special Ad Valorem_____Mills
County Special Ad Valorem Auth prior to 1901
County Special Ad Valorem Taxes
County Special Ad Valorem Taxes
County Special Ad Valorem Taxes
County Special Ad Valorem Taxes
County General Ad Valorem Auth prior to 1901
County General Ad Valorem Auth prior to 1901
County General Ad Valorem Auth Under Section 215
County General Ad Valorem Under Amendment 208
County General Ad Valorem Under Amendment 425/555
Other General County Ad Valorem Tax
Other General County Ad Valorem Tax
Other General County Ad Valorem Tax
Revised: August 26, 2015
*The use of codes designated with an asterisk is optional.

5290
5310
5320
5330
5340
5350
5360

11
12
12
12
12
12
12

5410
5411
5412
5413
5414
12
5510
5590
11 or Call
5610
5690
12
5770
5790
11 or Call
5910*
5920*
5930*
5940*
5950*
5980*
11 or 12
5991*
6001
FUND TYPE
11 or designated fund
6010*
6012*
6015*
6020*
6021*
6030*
6031*
6032*
6034*
6036*
6038*
6050*
6051*
6052*
6054*
6060*
6070*
6072*
6074*

Other General County Ad Valorem Tax

Other County Ad Valorem Taxes
6090*
Business Privilege Tax
County Sales Tax____%
County Sales & Use Tax-Motor Vehicle & Boats
County Gasoline Tax
County Alcohol Beverage Tax
County Tobacco Tax
County Mineral Lease Docum. Tax
County Severance Tax
Other County Tax
District Tax Revenues (6200-6399)
District Regular Ad Valorem____Mills
District Regular Ad Valorem Act 1997-217
District Regular Reappraisal Ad Valorem Under Amend 373
District Reappraisal Ad Valorem____Mills
District Ad Valorem Under Amend 778 (10 Mill CA)
District Special Ad Valorem____Mills
District Special Ad Valorem Taxes
District Special Ad Valorem Taxes
District Special Ad Valorem Taxes
Municipal General Ad Valorem Auth prior to 1901
Municipal General Ad Valorem Under Section 216
Municipal General Ad Valorem Under Amend 8
Municipal General Ad Valorem Under Amend 56
Municipal General Ad Valorem Taxes
Municipal General Ad Valorem Taxes
Municipal General Ad Valorem Taxes
Municipal General Ad Valorem Taxes
Other District Ad Valorem Taxes
District Sales Tax____%
6310*
District Gasoline Tax
District Alcohol Beverage Tax
Amusement Tax
6350*
District Tobacco Tax
Helping Schools-Vehicles Tags
Manufactured Homes-Registration Fee
Other District Tax
Other Local Government Revenue (6500-6599)
County Commission Appropriations
City Council Appropriations
Pari-mutuel Betting
TVA In Lieu of Taxes
Revenue in Lieu of Taxes
Other Local Government Taxes
Tuition from Other School Systems and Agencies (6600-6659)
Tuition From Alabama LEAs-Regular Education
Tuition From Alabama LEAs-Special Education
Tuition From Alabama LEAs-Vocational Education
Tuition From Alabama LEAs-Other Programs
Tuition From Other Agencies
Other Revenue from Other School Systems (6660-6699)
Transportation Charges
Rental/Use Charges
Reimbursement for Expenditures
Other Revenues-LEAs
Revised: August 26, 2015
*The use of codes designated with an asterisk is optional.

6076*
6095*
6110*
6120*
6130*
6140*
6160*
6170*
6180*
6190*
11 or designated fund
6210*
6211*
6215*
6220*
6225*
6230*
6235*
6245*
6250*
6260*
6265*
6267*
6270*
6280*
6282*
6284*
6286*
6290*
6330*
6340*
6360*
6370*
6380*
6390*
11 or designated fund
6510*
6520*
6530*
6540*
6550*
6590*
11 or designated fund
6610*
6620*
6630*
6640*
6650*
11 or designated fund
6660*
6670*
6680*
6690*

Food Service Income (6700-6799)

Local Food Service Fund Source - Default
Daily Sales - Lunch
Daily Sales - Breakfast
Daily Sales - A la carte
Daily Sales - Other
Special Functions
Summer Feeding-Contracted/Vendor Income
Other Food Service Income

12
6701
6710*
6720*
6730*
6740*
6750*
6760*
6790*

FUND TYPE
Earnings on Investments (6800-6899)
Designated fund
Interest
6810*
Dividends
6820*
Gains & Losses on Sale of Investments
6830*
Earnings on Investments in Real Property
6840*
Income from 16th Section Land
6850
Other Earnings on Investments
6890*
Other Local Revenues (6900-6989)
11 or designated fund
Rentals
6910*
Charges for Services
6921*
Tuition for Individuals
6922*
Fees
6930*
Fines & Penalties
6931*
Textbook Fines
6932*
Sale of Textbooks
6933
Contributions from Private Sources
6940*
Receipts from Local Trust Funds
6950*
Unrestricted Local Grant
6960*
Medicaid Funds Received from LEA
6965*
Restricted Local Grant
6970*
Sale of Scrap Materials
6980*
Sale of Recyclables
6981*
Sale of Renewable Natural Resources
6982*
Other Local Sources (6990-6999)
Other Local Fund Sources - Default
6991*
Local School Revenue Sources (7000-7999)
Local School Revenue - Public (7100-7499)
12
Public Local School Fund Source - Default 7101
Admissions
7110*
Appropriations
7140*
Concessions
7180*
Commissions
7220*
Dues & Fees (Required)
7260*
Fines & Penalties
7300*
Fund Raiser
7340*
Grants
7380*
Sales
7420*
Donations
7430*
Accommodations
7440*
Other
7490*
Local School Revenue - Non Public (7500-7999)
32
Non-Public Local School Fund Source Default 7501
Concessions
7510*
Dues & Fees (Self-imposed)
7610*
Fund Raiser
7710*
Revised: August 26, 2015
*The use of codes designated with an asterisk is optional.

Donations
Accommodations
Other

7810*
7850*
7910*

OTHER SOURCES (8000-8999)

Other Sources Fund Source - Default
8001
Intermediate Sources (8100-8899)
Intermediate Sources on Behalf of School System (8400-8499)
State Sources for Payments on Behalf
8410*
GAP Coverage Act 2014-261
8411
Federal Sources for Payments on Behalf
8420*
E-Rate/SLC Payments on Behalf
8425
Local Sources for Payments on Behalf
Other Sources for Payments on Behalf
Other Revenues (8900-8999)
Legal Judgments
Reimbursement of Loss of Tax Revenue BP
Grant from Non Profit Organization, FY 2012
Other Miscellaneous Revenues
Medicaid Reimbursement
E-Rate/SLC Refunds
CNP Rebates
Extracurricular Trip Mileage Charges
Non-funded Route Transportation
Mileage Charges
Other Transportation Mileage Charges and
Miscellaneous Revenues
Donated Food Loss
OTHER FINANCING SOURCES (9000-9997)
Indirect Cost
Proceeds Of General Long-Term Liabilities (9100-9199)
Bonds and Warrants
Qualified Zone Academy Bonds
Qualified School Construction Bond
Premiums on Instruments Sold
Capital Leases
Lease-Purchases
Loans
Other Proceeds of General Long-Term Debt
Sales & Disposition Of Fixed Assets (9300-9399)
Sale of Fixed Assets
Easements/Rights of Ways
Insurance Loss Recoveries
Other Sales & Disposition of Fixed Assets
Other Financing Sources (9900-9997)
Refunds on Prior Year Expenditures

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

Fund Receiving Benefits

Fund Receiving Benefits

FUND TYPE
8430*Fund Receiving Benefits
8440*Fund Receiving Benefits
8920*
8925
8980
8990*
8991*
8992
8993*
8995

Call
Call
11
12

8996
8997
8998
9010*

11
Expending fund

9110*
9115
9116
9120*
9130*
9140*
9150*
9190*

14

Original expense fund or 11

9310*
9315
9320*
9390*
9910*Original expense fund or 11

DEFINITIONS OF
FUND SOURCE CODES
A fund source code is required to be used, along with the appropriation code, on all transactions
to maintain fund accounting.
In each of the following major fund source codes the specific revenue code can be obtained from
the revenue section of this manual. However, a number of revenues may be accounted for in a single
fund source if separate fund accounting is not required for that particular revenue.
0000

NO FUND SOURCE REQUIRED

This code can be used when no revenue accounts are used in a set of
accounts. Examples of this type of transaction occur in the Agency Fund types
and the Account Groups for General Fixed Assets and Long-Term Debt

1000-2999

STATE SOURCES
This range of fund source codes should be used when state revenues
require fund accounting. Most State revenues require fund accounting and
balance sheet accounts for each individual revenue.
2901

Other State Revenue Default

This code should be used for transactions when
no fund source tracking is desired or required for the
state revenue(s).
NOTE: Call the State Department of Education to confirm when fund accounting
must be maintained for any state revenue.

3000-5999

FEDERAL SOURCES
This range of fund source codes should be used when federal revenues
require fund accounting. Most Federal revenues require fund accounting and
balance sheet accounts for each individual revenue.

5101

USDA/Child Nutrition Source Default

This code should be used for transactions when no fund
source tracking is required for the USDA/Child Nutrition
revenue(s).

5991

Federal Source Default

This code should be used for transactions when no fund
source tracking is required for the federal revenue(s). Most
Federal revenues require fund accounting and balance sheet
accounts for each individual revenue.
NOTE: Call the State Department of Education to confirm when fund accounting
must be maintained for any federal revenue.

6000-7999

LOCAL SOURCES
This range of fund source codes should be used when fund accounting
is desired or required for any local revenue(s).

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

6001

Local Source Default

This code should be used for transactions when no fund
source tracking is desired or required for the local revenue(s).

7101

Local School Public Funds Default

Local School Non-Public Funds Default

7501
8000-8999

8001

9000-9997

OTHER SOURCES
This range of fund source codes should be used when fund accounting
is desired or required for other revenue(s) source(s).
Other Source Fund Source Default
This code should be used for transactions when no fund
source tracking is desired or required for the Intermediate
revenue(s).
OTHER FINANCING SOURCES
This range of fund source codes should be used when fund accounting
is desired or required for other financing revenue(s) source(s).

Revised: August 26, 2015

*The use of codes designated with an asterisk is optional.

APPROPRIATION
YEAR
COMPONENT
SECTION - I

Revised: August 26, 2015

APPROPRIATION YEAR COMPONENT

An appropriation year code is a one(1) digit code used in the component structure to identify
and classify balance sheet, revenue and expenditure accounts by the grant and(or) appropriation
year within the current fiscal year.
The major codes defined by the State are as follows:
Current Year Appropriations
LEA Carryover Appropriations

0
1

July - September (Federal) Appropriations

Prior Year State Appropriation Encumbrances

Revised: August 26, 2015

DEFINITIONS AND PROCEDURES FOR

APPROPRIATION YEAR CODES
Appropriation year codes are used in conjunction with the fund source code to identify the
appropriation year, grant year and(or) fiscal year to which the account or transaction is to be reported.
The primary objective of this code is to provide a means of reporting state and federal grants by
appropriation year. This is especially valuable when multiple appropriation and grant year
transactions occur within the same fiscal year.
All balance sheet, revenue, and expenditure transactions must reference the appropriate fund
source and appropriation year code from the charts listed in this manual. Most accounting
transactions will reference the current fiscal year appropriations code. However, special revenue fund
transactions in which most federal grant programs are maintained must use the appropriate grant
year code if the transaction relates to a carryover or prior year appropriation.
Current Year Appropriations:
Appropriations of grant funds obligated during the fiscal year October through
September of the first year of availability.
LEA Carryover Appropriations:
Appropriations of grant funds or other project resources with a life of two consecutive
years that is carried over by school systems and accounted for in the second year of
availability.
July-September Federal Appropriations:
Appropriations of grant funds which become available July 1 of each year and are
obligated from July through September prior to the beginning of the school systems fiscal
year.
Prior Year State Appropriation Encumbrances:
State appropriations encumbered during the year in which funds were available and
actually become expenditures in the following fiscal year.

Revised: August 26, 2015

PROGRAM CODE
COMPONENT
SECTION - J

Revised: August 26, 2015

PROGRAM CODE COMPONENT

A program is a plan of activities and procedures designed to accomplish a predetermined
objective or set of objectives. The program code component allows local education agencies to
charge program costs, instructional and support, directly to the benefiting program. For example,
special education transportation costs are recorded to the support services function Transportation,
even though they should be charged directly to the Special Education program. For Regular
Education programs, this component allows for costs to be recorded by grade level or subject areas.
The four(4) digit program code in the accounting system will identify the following major
categories:

NO PROGRAM CODE REQUIRED

INSTRUCTIONAL PROGRAMS

0000
1000-7999

REGULAR EDUCATION PROGRAMS

1000-1999

SPECIAL EDUCATION PROGRAMS

2000-2999

VOCATIONAL/TECHNICAL EDUCATION PROGRAMS

3000-3999

NON-REGULAR DAY SCHOOL INSTRUCTIONAL PROGRAMS

4000-5999

PROGRAM POOLS

8000-8999

NON-INSTRUCTIONAL PROGRAMS

9000-9997

Revised: August 26, 2015

PROGRAM CODES
NO PROGRAM CODE REQUIRED

0000

INSTRUCTIONAL PROGRAM CODES (1000-7999)

REGULAR EDUCATION PROGRAMS (1000-1999)
Kindergarten Program

1100

Elementary Program-Grades 1-6

GRADE LEVELS (OPTIONAL)
Elementary Program-Grade 1
Elementary Program-Grade 2
Elementary Program-Grade 3
Elementary Program-Grade 4
Elementary Program-Grade 5
Elementary Program-Grade 6

1200
1201*
1202*
1203*
1204*
1205*
1206*

Reserved for Future Use (DO NOT USE) (1300-1499)

Secondary Program-Grades 7-12

1500

SUBJECT AREAS (OPTIONAL)

Communication Arts (1501-1519*)
Journalism
Language Arts
Letters
Speech
Theatre Arts
Reading
Mathematics (1520-1539*)
Advanced Mathematics
Basic Mathematics
Science (1540-1559*)
Chemistry
General Science
Life Science
Physical Science
Physics
Social Studies (1560-1579*)
Current Events
Economics
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Philosophy

Revised: August 26, 2015

1501*
1502*
1503*
1504*
1505*
1506*
1521*
1522*
1541*
1542*
1543*
1544*
1545*
1561*
1562*
1563*
1564*
1565*
1566*
1567*
1568*
1569*
1570*

Foreign Languages (1580-1599*)

Foreign Languages
1581*
Health, Physical Education & Drivers Education (1600-1619*)
Health
1601*
Physical Education
1602*
Driver Education
1603*
Music (1620-1639*)
Band
1621*
Chorus
1622*
Music
1623*
Art, Dance & Humanities (1640-1659*)
Art
1641*
Visual & Performing Arts
1642*
Humanities
1643*
Career/Technical Education (1660-1679*)
Career Exploration
1661*
Computer & Information Science
1662*
Library Science
1663*
Military Science
1664*
Other Subject Areas (1680-1699*)
Alternative School Programs
1700
Homeless
1750
Supplementary Education Programs (1800-1899)
At Risk Supplementary Regular Education
1810
Title I Sch Improv Supplemental Services
1815
JTPA - Student
1820
Workforce Investment Act
1830
Jobs for Alabama's Graduates (JAG)
1840
Title I Neglected
1850
Title I LEP
1851
Title I Migrant
1852
Other Supplementary Education Programs
1890
Other Regular Education Programs
1900
SPECIAL EDUCATION PROGRAMS (2000-2999)
Children with Disabilities - Kindergarten
Children with Disabilities - Grades 1-6
Children with Disabilities - Grades 7-12
Gifted and Talented Program
Children with Disabilities - Other Programs

2200
2300
2400
2800
2900

VOCATIONAL/TECHNICAL EDUCATION PROGRAMS (3000-3999)

Career Guidance & Counseling
Administration
Consumer and Homemaking
Other Vocational Programs

3500
3600
3700
3800

NON REGULAR DAY SCH INSTRUCTIONAL PROGRAMS (4000-5999)

Adult Education (4100-4199)
Adult Basic Education - Regular
4110
Adult Basic Education - Outreach
4120
Adult Basic Education - Childcare
4130
Adult Basic Education - Administration
4140
Adult Basic Education Workforce Development
4150
Adult Education/Corrections
Transition Training for Incarcerated Youth
4160

Revised: August 26, 2015

Adult Vocational Education

Other Adult Education Programs
Community Education Services
Summer School
Summer School Targeted Assistance
School Sponsored Activities
School Sponsored Athletics
Baseball
Basketball
Football
Golf
Soccer
Softball
Tennis
Volleyball
Wrestling
Other Sport
At-Risk Non Regular Day School
Preschool
Preschool - Regular
Preschool - Children with Disabilities
Extended Day
Non-Public School
Parenting
Other Non Regular Day School Instructional Programs
PROGRAM POOLS (8000-8999)
Instructional Services
Instructional Support Services (8200-8299)
Student Support Services
Instructional Staff Support
School Administrative Services
Operation & Maintenance
Auxiliary Services (8400-8499)
Student Transportation
Food Service Operations
General Administrative Services
NON-INSTRUCTIONAL PROGRAMS (9000-9997)
Capital Outlay
Debt Service
Community Services (9500-9549)
Community Services - Dependent Care
Community Services - Recreation
Community Services - Other
Payments Made on Behalf of Other Schools
Other Expenditures
Other Fund Uses
Advance Refunding of Debt

Revised: August 26, 2015

4170
4190
4200
4300
4301
4400
4500
4501
4502
4503
4504
4505
4506
4507
4508
4509
4510
4600
4711
4712
4800
4900
5100
5900
8100-8199
8210-8219
8220-8229
8230-8239
8300-8399
8410
8420
8600-8699
9100
9200
9510
9520
9540
9550-9599
9600-9699
9700-9997
9992

DEFINITIONS OF PROGRAM CODES

1100 - 1699

Regular Education Programs (Kindergarten/Elementary & Secondary)

Activities that provide students in 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 handicaps.

1700 - 1799

Alternative School Programs

Instructional activities provided to students who have not
succeeded in the traditional regular educational program.

1800 - 1899

Supplementary Education Programs

Activities that are provided to students that is in addition to
those that are applicable under other Regular Education Programs
that are required under Federal, State or local law. Example of
program to code here: Supplemental programs provided to eligible
children in IASA, Title I targeted assistance programs. Title I
school-wide program should be charged to codes 1100 - 1699.

1900 - 1999

Other Regular Education Programs

Instructional activities that are not specified above.

2000 - 2999

Special Education Programs

Activities primarily for students having special needs. The
Special Education Programs include kindergarten, elementary, and
secondary services for the gifted and talented, and for children with
disabilities as defined by state and federal laws.

3000 - 3999

Vocational/Technical Education Programs

Career/Technical Education that is competency-based
applied learning that contributes to the academic knowledge, higherorder reasoning and problem-solving skills, life skills, work attitudes,
employability skills, and occupation-specific skills of an individual
through organized educational programs of sequenced courses.

3500

Career Guidance and Counseling

Programs that pertain to the body of subject matter
and related techniques and methods organized for the
development in individuals of career awareness, career
planning, career decision making, placement skills, and
knowledge and understanding of local, state, and national
occupational, educational, and labor market needs, trends
and opportunities; and assist those individuals in making
and implementing informed educational and occupational
choices.

3600

Administration
Activities and/or services that are charged in the
Function area of General Administrative Services that are
directly related to the administration of the vocational
programs as defined in federal regulations.

Revised: August 26, 2015

3700

Consumer and Homemaking

Programs that are defined in accordance with
federal regulations as follows: instructional projects,
services, and activities that prepare youth and adults for
the occupation of homemaking, and instructions in the
areas of food and nutrition, individual and family health,
consumer education, family living and parenthood
education, child development and guidance, housing and
home management including resource management and
clothing and textiles.

3800

Other Vocational Programs

All other activities and services not specified above
that are directly related to vocational programs including
services that are charged in supportive Function areas.

4000 - 5999

Non-Regular Day School Instructional Programs

Activities other than those normally considered day
school.

4100-4199

Adult Education
Activities that develop knowledge and skills to meet
immediate and long range educational objectives of adults
who have completed or interrupted formal schooling and
have accepted adult roles and responsibilities. Programs
include activities to foster the development of fundamental
tools of learning, prepare students for a post-secondary
career, prepare students post-secondary education
curriculums, upgrade occupational competence, prepare
students for a new or different career, develop skills and
appreciation for special interest, or to enrich the aesthetic
qualities of life. Adult basic education programs are
included in this category.

4200

Community Education
Activities that develop knowledge and skills to meet
immediate and long-range educational objectives of
students outside the K-12 grade program.

4300

Summer School
Instructional activities offered to K-12 students
during the summer months in a program authorized by the
local board of education.

4400

School Sponsored Activities

Activities under the guidance and supervision of LEA
staff, designed to provide students such experiences as
motivation, enjoyment, and improvement of skills. Cocurricular activities normally supplement the regular
instructional program and include such activities as band,
chorus, choir, speech and debate. Also included are
student-financed and managed activities such as Future
Farmers of America.

Revised: August 26, 2015

4500

School Sponsored Athletics

Activities under the guidance and supervision of LEA
staff, that provide opportunities for students to pursue
various aspects of physical education. Activities normally
involve competition between schools and frequently
involve offsetting gate receipts for fees.

4600

At Risk Non-Regular Day School

Programs specifically designed to offer instructional
opportunities after the regular school day to students who
are at risk, defined as students who are not experiencing
school success and are in danger of school failure and/or
non-completion.

4700

Preschool
Activities that develop knowledge and skills to meet
immediate and long range educational objectives of
students age 3-5 outside the K-12 grade programs.
4711

Preschool - Regular
Activities for preschool children not having
special needs.
Preschool - Child with Disabilities
Activities designed for preschool children
who have special needs.

4712

4800

Extended Day
Instructional activities before or after normal school
hours. Example: tutorial programs.

4900

Non-Public School
Instructional activities for students attending a school
established by an agency that is not supported by public
funds.

5100

Parenting Program
Instructional activities offered to parents to provide
them with the knowledge and parenting skills they need to
help their children succeed in school.

5900

Other Non-Regular Day School Instructional Programs

Activities not specified above.

8000 - 8999

Program Pools
This range of program codes can be used by the school
system to accumulate costs that are generally system-wide in nature
and cannot be feasibly charged directly to a program code when the
transaction occurs.

9000 - 9997

Non-Instructional Programs
Activities that are not instructional in nature.

9992

Revised: August 26, 2015

Advance Refunding of Debt

The proceeds of debt refinancing forwarded to an escrow
agent for future payments required by the terms of the
defeased debt.

SPECIAL USE
COMPONENT
SECTION - K

Revised: August 26, 2015

SPECIAL USE COMPONENT

The special use component is used in the reporting component classification to
provide specific identification not provided within other components and allow for a further
breakdown or subdivision.
The four(4) digit special use code in the accounting system will identify the following
major categories:

NO SPECIAL USE CODE NECESSARY

0000

STATE DEPARTMENT OF EDUCATION USE

Classroom Instructional Support
Matching
State Special Use

0001-0099
0001-0019
0020-0049
0050-0099

LOCAL SCHOOL SYSTEM USE

LEAs Use
Local School Accounting Activity Codes
Interfund Receivable/Payable
Payroll Deduction Designators

0100-9999
0100-6999*
7000-7999*
8000-8999*
9000-9999*

Revised: August 26, 2015

SPECIAL USE CODES

NO SPECIAL USE CODE NECESSARY

0000

STATE DEPARTMENT OF EDUCATION USE

0001-0099
Classroom Instructional Support
0001-0019
Student Materials
0001
Textbooks
0002
Technology
0003
Professional Development
0004
Library Enhancement
0005
Common Purchases
0006
Student Materials-Common Purchases
0011
Professional Development-Title II Matching
0014
Matching
0020-0049
Title I - Even Start
0021
Title VI - Even Start
0022
Title II - Professional Development
0023
JTPA - 8%
JTPA - 8% JAG
0024
JTPA - 8% School-To-Work-Disabled
0025
JTPA - 8% Dropout Prevention
0026
Foreign Language Assistance
0027
Learn and Serve America
0028
Dependent Care
0029
PSF Capital Outlay-Debt Service Match
0030
Special Education Catastrophic Trust Fund Match
0031
Children's First - Alabama Tobacco Settlement Match
0032
Private Eyes Education Program Match
0033
Foundation Program Transfer to CNP
0034
Qualified Zone Academy Bond Match
0035
Childrens First School Social Worker Match
0036
Title I, Part A School Improvement 1003(g)
0037
Other State Special Use
0050-0099
PSCA-OCE-Capital Improvement
0050
Medicaid Reimbursement (Special Education)
0051
Comprehensive School Reform
Demonstration Other Funds
0052
Graduation Exam Remediation Tutors
0053
At-Risk Funds to Community Service Agencies
0054
Foundation Program OCE
0055
Highly Qualified Teacher Requirement
0056
Highly Qualified Paraprofessional Requirement
0057
NCLB Title II Mentoring
0058
K-6 Children w/ Disabilities (not special ed prog code) 0059
7-12 Children w/ Disabilities (not special ed prog code) 0060
Alabama Reading Academy Summer Program
0061
ARFI Expository Reading Materials
0062
IDEIA Early Intervention Services
0063
IDEIA Maintenance of Effort Flexibility
0064
Transfer of Funds for Extra-Curricular Trips
0065
Title I, Part A District Initiative
0066
Non-Public Hurricane Education Recovery
0070

Revised: August 26, 2015

Tech Prep
21st Century Academics in Action
Immigrant
Fresh Fruits Vegetable Program
1003 (g) Technology
1003 (g) ARI PAL
1003 (g) Middle School
1003 (g) Positive Behavior Support
Title II - Professional Development
Reading
Mathematics & Science
Other Core Subjects
Title VI - Targeted Use
Tech Related
Acquis & Use of Materials
Promising Ed Reform Incl Effective & Magnet
Improve Thinking Skills of Disadv & Prev Drop
Combat Student & Adult Illiteracy
Gifted & Talented
School Reform
School Improv (Title 1)
Adult Education
Grade Levels 1-8
Grade Levels 9-12
Conference Travel
LOCAL SCHOOL SYSTEM USE
LEAs Use
Local School Accounting Activity Codes
Interfund Receivable/Payable
Payroll Deduction Designators

Revised: August 26, 2015

0071
0072
0073
0074
0075
0076
0077
0078
0079
0080
0081
0082
0083
0084
0085
0086
0087
0088
0089
0091
0092
0093

0100-9999
0100-6999*
7000-7999*
8000-8999*
9000-9999*

DEFINITIONS OF
SPECIAL USE CODES

0000

NO SPECIAL USE CODE NECESSARY

When no special use code is needed to identify or further
breakdown any of the other components, use 0000 as the default in
this field.

0001-0099

STATE DEPARTMENT OF EDUCATION USE

In order to maintain the integrity of each of the other
components of the accounting system, the State Department of
Education is reserving the first ninety-nine(99) of the special use
codes to identify special tracking and reporting requirements that are
best accomplished by the use of this component.

0001-0019

Classroom Instructional Support

Because of the budgeting requirements outlined by
the legislature for classroom instructional support, this group
of special use codes is set aside to give the school systems
a tool to budget and accumulate transactions for reporting
purposes.

0020-0049

Matching
Because of the matching requirements of certain
funding sources, this group of special use codes is set aside
to give the school systems a tool to budget, accumulate
transactions and report the transaction required for
matching.
Note: Matching from other resources not recorded in the school systems
general ledger will require a separate report.

0050-0099

0100-9999

State Special Use

Because the State Department of Education desires
to automate as many required reports as possible, this group
of special use codes will be used for this purpose.
LOCAL SCHOOL SYSTEM USE
Use these special use codes to further breakdown any of the
other components or identify transactions that the school system
may desire.

NOTE: The following additional grouping of special use codes is not required but is being
recommended to assist in any future conversions or mass changes that can be performed by
your software provider.

Revised: August 26, 2015

0100-6999*

Local Educational Agency optional use

Use this group of special use codes to further
breakdown any of the other accounting system components
when greater detail is desired by the LEA.

7000-7999*

Local School Accounting Activity Codes

Use this group of special use codes to incorporate
the activity accounting function into the central offices
general ledger system.

8000-8999*

Interfund Transaction Designator

Use this group of special use codes to designate the
transactions that occur between fund types, fund sources or
other accounting components that will be helpful during
reconciliation.

9000-9999*

Payroll Deduction Designators

Use this group of special use codes to designate the
deduction setup in the payroll system and in the general
ledger system. This designator will be helpful during
reconciliation between amounts deducted, the amounts
setup as payable in the general ledger and the amounts
appearing on payroll vendors billings.

Revised: August 26, 2015

FINANCIAL
REPORTING
SECTION - L

Revised: August 26, 2015

BUDGETING &
BUDGET
REPORTS
SECTION - L-1

Revised: August 26, 2015

FINANCIAL
STATEMENTS
SECTION - L-2

Revised: August 26, 2015

ACCOUNTABILITY
REPORTS
SECTION - L-3

Revised: August 26, 2015

INTERNAL REPORTS
SECTION - L-4

Revised: August 26, 2015

APPENDICES
SECTION - M

Revised: August 26, 2015

APPENDIX A
GLOSSARY OF TERMS
SECTION - M-1

Revised: August 26, 2015

APPENDIX B
PROCEDURES
SECTION - M-2

Revised: August 26, 2015

APPENDIX C
FOUNDATION
PROGRAM
Section - M-3

Revised: August 26, 2015

APPENDIX D
ACCOUNTABILITY
LAW
Section - M-4

Revised: August 26, 2015

APPENDIX E
POSITION STATEMENT
SECTION - M-5

Revised: August 26, 2015

APPENDIX F
ADMINISTRATIVE
CODE
SECTION - M-6

Revised: August 26, 2015