BUDGET MANUAL

2024-2025
Revised 2/20/24

Key Points/Things to Remember:

● Zero-Based Budgeting – Departments and programs should budget only necessary items and are not allocated a
fixed amount. Unnecessary items should be scrutinized and eliminated by the principal or department manager.
Signature and detail are required with the Object Summary Form. A budget total from one year does not impact
the next year, positively or negatively.
● As a fiscal year progresses - If budget savings are made in a department, building principals may work with staff to
determine the best use, or District-wide needs may be addressed. Again, since budgeted amounts fluctuate from
year to year, in no year should purchases be made to “spend the budget so that it is not cut next year.”
● Technology Purchases – Use the regular PO Form and submit to the Director of Technology. These purchases
require technology and B&G approvals based on compatibility and capacity.
● Special Education Purchases – No special education items should be coded to building budgets. Fund 27 PO Forms
Should be organized and reviewed by the Director of Special Education.
● Lunches will not be reimbursed for one-day conferences and seminars.
● If mileage reimbursement is being claimed for a trip originating or ending at your home, the mileage reimbursement
must be reduced by your normal mileage to/from your home school in East Troy (only miles that exceed your normal
trip to/from work are reimbursable).
● Direct employee reimbursements will not be made without the employee signature on the correct form.
● Sales tax should not be paid – we are a tax exempt organization; our form is on our website for use when ordering.
Please take the extra time to remove the tax from the order so it is not your personal responsibility for payment.
Sales tax will not be reimbursed on direct employee purchases.
● Employee gift cards are not allowed for purchase by the school district. The IRS views gift cards in any amounts
as additional taxable income.
● High School and Middle School - Budget for expected revenues and expenditures from course fees, if applicable.
● Remodel/repair to Facilities Form due to building principal by Mar 31st.
● If any staff member has questions or concerns as to the budget process and cycle, please feel free to contact your
department head, team leader, supervisor, program leader, building principal, or a member of the district
administrative team.
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INTRODUCTION 2
DISTRICT MISSION 2
INTRODUCTION 2
LEGAL BASIS FOR BUDGETING: 2
ZERO-BASED BUDGETING: 2
ENROLLMENT PROJECTIONS 3
BUDGET OVERVIEW 3
KEY POINTS TO BUILDING A ZERO-BASED BUDGET 3
BUDGET RELATED FORMS 3
BUDGET SUMMARY BY OBJECT 4
PURCHASE ORDER REQUEST 4
EXPENSE REIMBURSEMENT 4
FACILITY REMODEL/REPAIR REQUEST 4
PURCHASES 4
PURCHASE REQUESTS/PURCHASE ORDER (PO) 4
PERSONAL FUNDS (DIRECT EMPLOYEE REIMBURSEMENT): 4
SCHOOL CREDIT CARD 5
AMAZON.COM 5
LOCAL WALMART 5
LOCAL PIGGLY WIGGLY, MARTIN'S HARDWARE, AND ET LUMBER 5
CONFERENCE OR SEMINAR ATTENDANCE REQUEST 5
ORDERING ITEMS FOR RESALE TO STUDENTS 5
ORDERING FROM DISTRICT FOOD SERVICE DEPARTMENT 5
DONATIONS 5
INSURANCE RELATED ITEMS (LOSS DUE TO FLOOD DAMAGE, THEFT, OR VANDALISM) 5
CAPITAL OUTLAY ITEMS 6
PETTY CASH FOR BUILDING OFFICES 6
RECEIVING 6
ITEMS PURCHASED WITH A PO 6
ITEMS PURCHASED WITHOUT A PO 6
RESPONSIBLE PARTIES IN DEVELOPING ANNUAL BUDGET: 7
BUDGET CALENDAR AND RESPONSIBLE PARTIES 8
ADMINISTRATION CONTACT INFORMATION 8
BUDGETING CODES-EXPLANATION 9
BUDGETING CODES 9
FUNDS 9
LOCATIONS 9
OBJECTS: PURCHASED SERVICES 9
OBJECTS: CAPITAL 9
OBJECTS: NON-CAPITAL 10
FUNCTIONS 10
SUPPLEMENTAL FORMS End of Packet

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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INTRODUCTION
DISTRICT MISSION
● To ensure and provide 21st century learning, quality teaching, strong leadership, rigorous coursework, and
community service opportunities while demonstrating efficiency and effectiveness for the betterment of the students
and community.
INTRODUCTION
● In preparing for the budget, the District will continue to focus on attaining their goals and mission by allocating
resources, which is measured in dollars. District administration, principals, program leaders, department heads,
team leaders, supervisors, and all additional staff play an important role in the preparation of the annual budget.
● The Board of Education and school administration recognizes the instability of the State of Wisconsin budget, and
the uncertainty of funding to school districts within Wisconsin. East Troy Community School District will face some
difficult decisions regarding possible reduction in resources. Although the goal of the district is to maintain funding
for current services, the district will undoubtedly need to make adjustments to the budget throughout the process.

LEGAL BASIS FOR BUDGETING:

● According to state statute, the Board of Education must adopt a budget for a fiscal year beginning July 1 through
June 30. Revenues and expenses are recorded in accordance with the Generally Accepted Accounting Procedures
(GAAP) in order to receive the state equalized aid through the Department of Public Instruction, and to provide fiscal
accountability to the residents of the East Troy community. The budget may be amended throughout the budgeting
cycle, but expenditures must be made in compliance with the approved annual budget.

ZERO-BASED BUDGETING:
● “Zero-based budgeting (ZBB) is a method of budgeting in which all expenses must be justified for each new period.
Zero-based budgeting starts from a "zero base," and every function within an organization is analyzed for its needs
and costs. Budgets are then built around what is needed for the upcoming period, regardless of whether the budget
is higher or lower than the previous one.” –investopedia.com
● The ETCSD has transitioned from a modified site based management model to zero-based budgeting. District,
building, grade, department and other budget areas create an itemized budget with as much detail needed to defend
their requests. Administration then reviews budget items and discusses the justifications of new, old, and recurring
expenses. Zero-based budgeting is designed to give an annual review to help fund budget priorities and to see that
allocation of resources are changed to meet the needs of our mission statement.
● The graphic below was retrieved from www.deloitte.com on January 4, 2017

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
 2024-25 BUDGET MANUAL
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ENROLLMENT PROJECTIONS 2024-25 Zero-Based Enrollment Projection*

Estimate as of December 2023
For the zero-based approach, building/grade level budget leaders Level Count
should detail individual student costs (i.e. individual subscription
Little Prairie Primary School 347
costs, supply needs, etc) multiplied times the number of projected
students in each grade or class. The building/grade level budgets Prairie View Elementary School 266
will use the higher of the current year actual enrollments or the
projected enrollments as the basis for justifying budgetary East Troy Middle School 318
requests. Below is a chart showing the projected enrollment and East Troy High School 439
building allocations for the school year. Grade level detail is
available from the building principals or District Office. *Projection based on a roll forward method from
the previous 3rd Friday in September count

To remain fiscally responsible to our community, the district must be aware of the possible changes in revenues and
expenses. With the overall budget needs of our district, there is a possibility that zero-based requests may need to be
reduced (even as late as Fall of the budget year). The State budget, staffing needs, revenue caps, new mandates, open
enrollment, and state aid are just a few examples of subjects that could potentially affect the projected budget as we move
through the spring, summer and fall.

The use of carryover fund accounting has been eliminated (use of fund balance). All foreseeable budgetary needs should
be detailed during the budgeting process. Decisions will be made at the building, administrative and Board level to fund
requests within the context of the District’s overall budget needs and constraints.

BUDGET OVERVIEW
Expenses are either the responsibility of the District, the school building, or individual departments and programs. Monetary
responsibilities are subject to change, therefore there may be deviations to the list below.

Staff (Salaries and Benefits), textbooks (new upon formal adoption by School Board), district paper and
District
copying
General supplies (pens, pencils, paper clips, rubber bands, glue, staplers, staples, markers, tape, tape
School dispensers, etc.), printer cartridges/toner for printers shared by the building departments/programs,
Building standard classroom furniture and fixtures, replacement textbooks, all 300-900 objects that may be shared
by the building departments/programs, laminating expenditures
Dept/Program All 300-900 objects not considered a general supply or shared by the building

KEY POINTS TO BUILDING A ZERO-BASED BUDGET

● Utilize this manual to fully understand your individual role and responsibilities.
● Complete all forms in a timely manner. Meet deadlines; follow the Budget Calendar located in this Budget Manual
● Disregard all past allocations and build a budget based on future need. All budget line items will need to be justified
to your principal or supervisor prior to approval.

In addition, complete the following items:

● Determine department/programs goals in an effort to identify proper expenditures.
● Please use a zero-based budgeting thought process in building department and program budgets. Identify all
expenditures in detail and eliminate any items that are not absolutely necessary to the success of your area. Your
building principal will scrutinize your budget and assist you in eliminating unnecessary items.
● Identify on the Budget Summary by Object Form, the expenditures projected for your department or program.
● Complete a Purchase Order Request Form, or online via Skyward requisitions, for items needed to start the next
school year by the end of May.
● Submit all forms to the building principal on time.
● Attend any and all meetings regarding the budgeting process and cycle
BUDGET RELATED FORMS
The following forms are needed to prepare and complete the budget. All forms are available on the District Staff Forms
webpage and at the end of this packet.
District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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● BUDGET SUMMARY BY OBJECT

○ This one-page document depicts the budget details of an entire department or grade level. It is to be
completed by all program/team leaders, department heads, and supervisors and then submitted to the
principal for review. It is imperative that items are coded correctly. Object codes and descriptions can be
found in this Budget Manual.
● PURCHASE ORDER REQUEST
○ A PO Request is used for purchasing goods/services. The request must be approved by the building
principal and then the Business Manager prior to purchase. Please fill out one form for each vendor per
order. This form may be used throughout the year to make purchases as well as Ecommerce Skyward.
● EXPENSE REIMBURSEMENT
○ This form may be used to reimburse staff for direct reimbursable purchases. Reimbursements require
administrative authorization and original receipts. Effective July 1, 2008 the IRS. mandates that there will
be NO reimbursement of sales taxes on any reimbursable purchase AND no meals will be reimbursed
unless the staff member has an overnight stay (i.e. lunch during a one-day conference is not reimbursable).
● FACILITY REMODEL/REPAIR REQUEST
○ This form MUST be submitted for initial approval prior to January 31 annually. The request must be
approved by building administration and then forwarded to the Director of Buildings and Grounds, who will
then determine if funding will come from the District B&G budget. If the project will not be included in the
District budget, it may be added to the individual building budget by the building administration.

PURCHASES
PURCHASE REQUESTS/PURCHASE ORDER (PO)
● The majority of purchases are made via a Purchase Orders (PO). The PO will direct the vendor to provide the goods
or services that are needed, in a tax-exempt manner.
● Staff should not be placing orders directly with vendors, instead, staff should follow the Purchase Order Request
procedure. PO Requests are to be submitted electronically or paper PRIOR to ordering items. Please do not call
and place an order without proper procedure as payment for these purchases is not guaranteed and may result in
duplicate shipments. There may be times when a purchase order will not work. When this occurs, please consult
your principal for the best course of action.
● Any attachments or back-up documentation need to be attached to the electronic requisition or form. Once the PO
Request is properly completed with building administration approval, the District Office generates a PO and places
the order with the company. If an employee chooses to purchase through a vendor that has not been qualified with
the District Office, the employee will be notified to change vendors or the vendor may be added to the system via
the District Office.
● All order items are shipped to the person who submitted the PO and their appropriate building. Immediately check
that you have received all items listed on the PO, free of damage. Next, send the packing slip/receiving paper to
Accounts Payable with your initials that the items have been received. Once Accounts Payable receives the packing
slip and invoice, payment will be processed. If Accounts Payable does not receive the initialed packing slip, they
will send a copy of the invoice to the receiving staff member to confirm that all product was received. If this occurs,
the invoice must be returned to Accounts Payable as soon as possible.
● PO requests for the upcoming school year may be completed prior to the end of the current school year during the
months of April, May and June. These purchases will arrive before the start of the next school year. In addition,
purchases can be made at any time throughout the school year with appropriate approvals.
● PO NEEDS PAYMENT ATTACHED: If registration or an item requires prepayment, add a note to the purchase
order request instructing the district office to send a check with the purchase order. If there is not a notation, the
vendor will not receive payment until after service is received and they submit an invoice. Accounts Payable typically
prints checks on Thursdays. Be mindful of this when submitting the PO.
PERSONAL FUNDS (DIRECT EMPLOYEE REIMBURSEMENT):
● Some items may not be able to be purchased with a PO, when this occurs please consult the building administration
for the best course of action. Reimbursement cannot be made without proper authorization and sales taxes are not
reimbursable. Although direct employee reimbursement (staff purchasing something with their own money and
asking for reimbursement) is an option, it is not preferred. For proper authorization, a purchase order request must
be generated prior to purchase, with a note that indicates the item will be purchased directly by the employee and
should not be ordered by the District Office. Upon completion of the purchase, the employee must complete the
“Mileage and Expense Reimbursement” form and attach receipts as proof of purchase. Tax-exempt forms are
available on the District Website.

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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SCHOOL CREDIT CARD

● As more and more vendors provide online purchasing options, utilizing a school credit card is an option. Consult
the building principal or direct administrator if utilizing their credit card is an option for your purchase. For proper
authorization, a purchase order request must be generated prior to purchase, with a note that states “payment will
be made with credit card-do not place order”. Once the PO is approved, it will indicate “order not placed”. Check
out the school credit card and place the order as stated on the purchase order. Print an order confirmation and give
it to the principal/administrator while returning the credit card. Also, email the confirmation or receipt to Accounts
Payable as soon as possible. NOTE: Sales tax is not automatically deducted. YOU must contact the online vendor
to remove the tax.
AMAZON.COM
● Amazon purchases must be made through the Skyward eCommerce option. Once logged into Skyward, navigate
to Financial Management/Purchasing/My Requisition Processing/Requisitions. On the right, click “Add from Online
Catalog” and “Amazon Business”. Complete the necessary fields and click “Save and Add Detail”. When shopping
on Amazon Business for the first time, you will need to create a login. You can then shop as usual by looking up
items and adding them to your cart. Once finished, click “Submit these items for approval”. Upon return to the
Skyward screen, click “Add Requisition Accounts”. Select the appropriate account and click Save Account
Distribution. To finish, click “Submit for Approval”.
LOCAL WALMART
● The district has a Walmart credit card available for checkout from Accounts Payable, at the District Office. The
district will be billed directly for purchases made using the card. First complete a paper PO request, generally
detailing what you will purchase and approximate amounts. Once the PO is approved, you may proceed to Walmart
and purchase the approved items at the cost listed, with the checked out credit card and tax-exempt card. Return
the Walmart credit card, tax-exempt card, and original receipt to the District Office.
LOCAL PIGGLY WIGGLY, MARTIN'S HARDWARE, AND ET LUMBER
● The district has group accounts set up with these vendors for frequent users. The group account allows purchases
to be made in store and the invoices are sent directly to the district. If you would like an account set up in your name,
contact Accounts Payable. Once a purchase is made, receipts need to be submitted to Accounts Payable as soon
as possible.
CONFERENCE OR SEMINAR ATTENDANCE REQUEST
● Please complete a “Workshop Attendance Request” form. Upon approval, you may register for the event and make
the appropriate reservations for travel to include hotel/airfare if necessary. Should reimbursement be needed for
mileage or any other post-activity, please submit a “Mileage and Expense Reimbursement” form.
ORDERING ITEMS FOR RESALE TO STUDENTS
● Complete an electronic purchase order request using Object 450 (resale). The PO request can be submitted using
an estimated dollar amount. If you are able to provide the exact cost of each item, obtain a written quote from the
company to ensure all costs are included. Attach this quote to the PO request. Orders cannot be placed until a
purchase order is obtained. You may call to get details, but do not place the order until you have a PO number to
give the company. The district will fax the approved PO unless you indicate that you prefer to pick the items up
yourself and to send the PO directly to you. If you collect money from students before or after you have received
the items, submit the money along with the PO number to the District Office. DO NOT KEEP MONEY IN YOUR
DESK OR OFFICE SAFE. Accounts Payable will pay the vendor directly from the 450 account once notified of
receiving confirmation.
ORDERING FROM DISTRICT FOOD SERVICE DEPARTMENT
● An electronic purchase order request should be completed prior to ordering. The vendor name is: East Troy Hot
Lunch Program. Submit the PO as soon as possible so that the Food Service Department has enough time to order
food, beverage, etc., to complete your order. Please plan ahead. You may call this order in to the Food Service
Director. If you call an order in, indicate that on the PO request.
DONATIONS
● The ETCSD is very fortunate to have tremendous support in the form of donations from various parent, community
and business groups in the district. The donor group should not issue payment directly to the vendor. This will result
in duplicate payments. Submit any donated money to the District Office along with the purchase order request to
utilize the donation (note on the PO that items will be purchased through donation). Per Board Policy, donations
greater than $100 need Board approval. Should this occur, please contact the Business Manager.
INSURANCE RELATED ITEMS (LOSS DUE TO FLOOD DAMAGE, THEFT, OR VANDALISM)
● Report in writing to your supervisor/principal the item(s) that have been damaged or stolen in order to begin a claim
with the insurance company. At the same time, submit an electronic requisition to replace the items that were

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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damaged or stolen (please make a note on the requisition that it is insurance related and the date the incident
occurred).
CAPITAL OUTLAY ITEMS
● When ordering capital outlay items, (ie: equipment, remodeling, minor building improvements, and vehicles)
$5,000.00 or over, contact the business manager for fixed asset tracking procedures.
PETTY CASH FOR BUILDING OFFICES
● Petty cash should be avoided as much as possible. However, if necessary to reimburse for postage, copying fees,
etc. each building will have petty cash available in the amount of $100 to facilitate these small purchases. When the
petty cash decreases to $10, all receipts/logs must be submitted to the District Office for reimbursement.

RECEIVING
ITEMS PURCHASED WITH A PO
● The Purchase Order fax sheet or Skyward should be utilized to track the receiving of an order. Once all items are
received, any packing slips should be returned with an initialed PO to AP/AR. Once AP/AR receives confirmation,
the District will submit payment to the vendor.
ITEMS PURCHASED WITHOUT A PO
● Once all items are received, gather any packing slips, receipts and order confirmations. Paperwork must include a
budget code and be signed by building administration. If an administrator’s district credit card was used, not on the
paperwork whose card it was. Send all of this paperwork to AP/AR. Once AP/AR receives confirmation, the District
will submit payment to the vendor.

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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RESPONSIBLE PARTIES IN DEVELOPING ANNUAL BUDGET:

The following person(s) will be responsible for the development of the ETCSD’s Annual Budget:

These employees prepare a budget for their particular department to assist principals in creating their
Dept. Heads building budget. Purchase Order Request Forms need to be completed for goods and services needed in
Team Leaders their department and submitted to their building principal. Ultimately, the building principal is responsible
Supervisors for the building budget. Therefore, the department heads, team leaders, and supervisors should follow the
directions given by their principal, and complete all necessary forms by the requested deadlines.
Program leaders (ex: Athletic Director, Director of Technology, Director of Buildings and Grounds, etc) are
Program responsible for creating and justifying the budget for their respective programs. Program leaders must
Leaders prepare and present their program budget to the Business Manager for review, the administrative team
for initial approval, and to the Board of Education for final approval and adoption.
Principals are to assist district administration in preparation of the budget by implementing the principles
of zero-based budgeting (and scrutinizing all budgets and expenditures) for the efficient operation of the
building(s) under their supervision. Principals are responsible for analyzing grade level and department
budget requests and compiling the entire building’s budget by approving any capital expenditure deemed
Building
necessary. Principals are to review and approve any POs submitted by department heads, team leaders,
Principals
and supervisors for resources originating from their buildings. Principals must be able to defend all
corresponding budget decisions throughout the budgeting process which includes administrative and
School Board reviews. Principals are responsible to budget all expenses (Objects 300-900) for their
building(s), excluding salaries and benefits.
The Business Manager is to assist the District Administrator in completing the Annual Budget as well as
the purchasing of supplies and objects needed in the operations of the District. The Business Manager is
Business
responsible for the proper accounting of revenues and expenditures using the Generally Accepted
Manager
Accounting Principles (GAAP) and preparing financial statements for the Department of Instruction and
the independent financial audit.
According to School Board policy number 231, the District Administrator “shall annually prepare a budget
District for the Board of Education based on the educational needs of the district.” The District Administrator is
Administrator responsible to the Board of Education, students, employees, and the community of East Troy to prepare
the Annual Budget.
At the Annual Meeting, the Board of Education is to review and adopt an Advisory Budget which has been
Board of submitted by the District Administrator with the help of additional employees within the school district. This
Education budget, with possible changes, will then be formally adopted in October along with the certification of the
tax levy.

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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BUDGET CALENDAR AND RESPONSIBLE PARTIES

The Board will review the budget based on a function review (i.e. your program or dept will be reviewed individually).
● Building Department and Grade Level budgets should be submitted to Building Principals.
● All other budgets should be submitted to the Business Manager at the District Office

DUE DATE PROGRAM BUDGET RESPONSIBLE PARTY

Building Department Department Heads

March 29
Grade Level Team Leaders
Athletics Athletic Director: Aaron Judd
Health Services District Nurse: Janet Kmiecik
April 15
Maintenance and Operations Director of Buildings and Grounds: Jake Hernandez
Special Education Director of Special Education: Amanda Jones
Bldg: Little Prairie Primary Principal: Lindsey Harris
Bldg: Prairie View Elementary Principal: Mark Weerts
Bldg: Middle School Principal: Adam Trindl
April 15
Bldg: High School Principals: Stacey Kuehn
Technology Director of Technology: Justin Modrak
Transportation Director of Transportation: Jake Hernandez
Curriculum and Instruction
Director of C&I and Assessments: Amy Foszpanczyk
Special Projects and Grants
April 15
Special Education Director of Special Education: Amanda Jones
All Other Areas Of Funds 10/27 Business Manager: Amy Jenquin
Current Budget Spending*
April 15 All Staff
Completion Date*
Andrea Schinke (Director of Food Service) AND Business Manager: Amy
Food Service
Jenquin
All Other Funds: 30, 50, 70, 80
May 1 District Office, Debt Service,
Salaries and Benefits, Insurance,
Business Manager: Amy Jenquin
Additional Support Services, and
all additional budgets not listed
*All purchase order requests MUST be submitted. Further expenses will be made on an as needed basis for special end of
year items (generate a list of those expenses and submit to principals).

ADMINISTRATION CONTACT INFORMATION

Dr. Chris Hibner District Administrator [email protected] 642-6710 x1222
Amy Foszpanczyk Director of Curriculum, Instruction, & Assessments [email protected] 642-6710 x1227
Amy Jenquin Business Manager [email protected] 642-6710 x1223
Amanda Jones Director of Special Education [email protected] 642-6720 x1275
Lindsey Harris Elementary School Principal (Little Prairie) [email protected] 642-6730 x2222
Mark Weerts Elementary School Principal (Prairie View) [email protected] 642-6720 x3222
Adam Trindl Middle School Principal [email protected] 642-6740 x4222
Stacey Kuehn High School Principal [email protected] 642-6760 x5240

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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BUDGETING CODES-EXPLANATION
Below is an explanation of the coding system utilized to complete budget forms and Purchase Orders. The system is based
upon the Wisconsin Uniform Financial Accounting Requirements (WUFAR). Although codes can change from year to year
based on DPI guidance, please use last year’s codes to set up new budgets.

XX XXX XXX XXX XXX EXAMPLE: 10 – 400 – 472 – 131 000

Building Category Department 10 400 472 131 000

Fund
(Location) (Object) (Function) (Fund) (Location) (Object) (Function)

Example represents an expenditure taken from the general fund, at the high school, for workbooks in the Ag dept.

BUDGETING CODES
Those items that appear BOLD in the following tables are those most commonly used.

Majority of district transactions, unless there is another specific fund related to the
10 General Fund
transaction.
FUNDS 27 Special Education Fund is used to account for special education and related services.
50 Food Service Fund is used to record revenues and expenses related to food service activities.

100 300 200 400 800 x81

LOCATIONS Little Prairie Prairie View Middle School High School District Wide Grant Funded

OBJECTS: PURCHASED SERVICES examples

Purchased Services Objects include amounts paid for personal services rendered by personnel who are usually NOT ON
THE PAYROLL of the District, and other services which the district may obtain from private agencies. While a product may
or may not result from the transaction, the primary reason for the purchase is the service provided
Personal services, by their nature, can be performed only by human beings, usually with
310 Personal Services specialized knowledge and skills. ex: consultants, athletic officials, contest judges,
assembly speakers, etc.
313 Repair of Equipment Repair/maintenance of equipment used in the classroom
Travel expenses of district employees on district business, ie: mileage, meals, lodging,
342 Employee Travel
and incidentals
353 Postage Expenditures for postage
355 Telephone Expenditures for telephone line charges and long distance calls

OBJECTS: CAPITAL examples

Capital Objects include items of permanent or enduring nature that cost $300 or more and which are of value for a period
longer than the fiscal year in which they are acquired, and which are usually easier and cheaper to repair than replace
551 Addition of Equipment Expenditures for the addition of equipment
Replacement of Equipment, including vehicles, meant to replace existing equipment not increase total
561
Equipment inventory
571 Equipment Rental Securing of equipment for temporary use
Includes dues and fees of various kinds. ie: Student association fees, conference fees,
940 Dues and Fees forensic dues, and fees for field trips that are not being reimbursed with collected funds
from students

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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OBJECTS: NON-CAPITAL examples

Expenditures for all supplies, materials, and non-capital equipment items are recorded here, including freight and handling
costs. Supplies and materials normally are used up or consumed in the educational process. A supply is normally
expendable; that is, it is usually more economical to buy one than repair it. Tools purchased individually (not in sets) are
considered non-capital objects and should be recorded in the appropriate accounts.
411 General Supplies Classroom, athletic, office, library, and custodial supplies as well as small tools
Blank CDs, thumb drives, or other consumable computer supplies. Use Object 417 for computer
413 Computer Supplies
paper
Food used in instructional programs intended for human consumption, whether in prepared
Food
415 condition or not at the time of purchase, ie: meat, vegetables, baked goods, milk products,
(only FACE dept.)
beverages, candy, etc.
Disposable items for use in diagnosing and/or treating physical or dental conditions, such as
Medical Supplies
416 tongue depressors, bandages, gauze, cold packs, cotton, iodine, etc. Trained medical
(only nurse/athletic)
personnel use this object
Items intended to be worn on the human body. Athletic uniforms and protective equipment
420 Apparel
including goggles, shoulder pads, helmets, etc.

Audiovisual media materials (not equipment) used in the instructional program, ie: films, maps,
431 Audiovisual Media
globes, charts, records, pre-recorded video/audio, study prints, posters, etc

Books which are purchased in limited quantities (i.e. not a classroom set), AND which are
Library Books
432 usually kept in a central location, such as a library or IMC. Rebinding and repair of library books
(Only Library/IMC)
is also recorded here
Newspapers
433 Daily or weekly newspapers purchased either singly or by subscription
(Only Library/IMC)
Periodicals
434 Any magazines or recurring issued publications purchased singly or by subscription
(Only Library/IMC)

Library Computers
436 Computer purchases for the library. (This code can only be used with 222xxx functions.)
(Only Library/IMC)

Reference materials (book, CD, or digital), including encyclopedias, pamphlets, bulletins, and
439 Other Media
manuals. May be single reference books or sets of books
Non-Capital Items that have the characteristic of equipment, but with a small unit cost (less than $300). Ex:
440
Equipment containers, desks, building furnishings, measuring devices, tools, and implements
Non-capital items purchased specifically for resale for various purposes and connected with a
450 Resale Items specific function, ie: Tech education and art supplies for which the department is reimbursed by
the students
Addition and replacement of textbooks (other than library and reference) purchased as standard
471 Textbooks work for instructional use by pupils. Rebinding, repair, and freight are included. Use Object 472
for workbooks
472 Workbooks Purchased usually with a textbook, and often disposable
Technology related supplies are typically used in conjunction with technology-related hardware
Non-Capital or software. Technology hardware costs below the district’s capitalization threshold should be
480
Technology reported here. Non-capital software including “perpetual license” or one-time fee, below the
district’s capitalization threshold should be reported here. Could include e-books and apps.

FUNCTIONS - examples
110 000 Undifferentiated-Elementary 132 000 Business Education 162 204 Boys Baseball
110 100 First Grade 134 000 Health Occupations 162 205 Boys Basketball
110 200 Second Grade 135 000 Family & Consumer Ed 162 210 Football
District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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110 300 Third Grade 136 000 Technology Education 162 212 Boys Golf
110 400 Fourth Grade 139 200 Work Experience 162 216 Boys Soccer
110 450 Fourth & Fifth Grade PBL 141 000 Health 162 218 Boys Tennis
110 500 Fifth Grade 143 000 Physical Education 162 222 Wrestling
111 000 Kindergarten 152 000 Early Childhood 162 308 Cross Country
112 000 4 Year Old Kindergarten 156 600 Speech and Language 162 319 Track
120 000 General Secondary 158 000 General Special Ed 172 000 Gifted and Talented
120 900 Read 180 161 322 National Honor Society 212 000 Social Worker
121 000 Art 161 337 Newspaper 213 000 Guidance
122 000 English 161 339 Forensics 213 200 Give Me 5
122 100 Reading 162 000 Co-Curricular-Athletic 213 500 Learning Center
123 000 Foreign Language 162 105 Girls Basketball 214 000 Nursing
124 000 Math 162 107 Cheerleading 215 000 Psychological Services
125 000 General Music (Elem. Only) 162 112 Girls Golf 219 100 PBIS
125 400 Vocal Music 162 116 Girls Soccer 219 200 Section 504
125 500 Band/Instrumental Music 162 117 Softball 221 300 Instructional Staff Training
126 000 Science 162 118 Girls Tennis 221 500 Instructional Technology
126 900 Robotics 162 121 Volleyball 222 200 Library/IMC
127 000 Social Studies 162 124 Swimming 222 300 Audiovisual
129 100 Computer Education 162 125 Gymnastics 240 000 Building Administration
131 000 Agriculture 295 000 Admin Technology Services

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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Adding an Expense Reimbursement Request

Go to Employee Access | Expense Reimbursement | Submit Request.

*Required: Attach Receipts

Scan or take a picture and send it to your email, download it to your computer then browse for the document(s).

If you are associated with multiple buildings/depts, you must select what supervisor to submit the reimbursement request
to, from the drop-down menu, on the Expense Reimbursement Request Maintenance screen.

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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The reimbursement request displays in the browse and is now awaiting approval.

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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Submitting a purchase Request

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
 2024-25 BUDGET MANUAL
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District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
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The reimbursement request is now awaiting approval.

District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us
 2024-25 BUDGET MANUAL
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District Office: 2040 Beulah Avenue, East Troy, WI 53120 • Phone: 262-642-6710 • Fax: 262-642-6712 • www.easttroy.k12.wi.us