11-12 General Fund Account Code List
11-12 Special Education Account Codes (Programs 21 & 24)
Please look over the 2011-12 account code lists. The most notable changes are:
Expenditure Additions:
Activities:
31 – Instructional Professional Development
32 – Instructional Technology
Expenditure Deletions:
Program-Subprograms:
0122 & 9722 – WESPaC Training
0175 – School Resource Officer
Department:
0301 – Credit Retrieval (use 0300 Night School or 0350 Summer School)
Code Changes:
Activity 31 – Instructional professional development items that were previously coded to other activities will now be coded to activity 31. Include extra hour and substitute costs for certified employees and para-educators to attend professional development training.
Activity 32 – Instructional (school-based) technology costs that were previously coded to other activities will now be coded to activity 32. However, computer-based curriculum should be activity 27 where other curriculum items are coded.
Object 59xx – The Theft Sensitive Assets list has been updated to include fewer items; see Fixed Assets/Surplus section of handbook. Object 59xx only applies to items on the list and valued between $1,000 and $5,000. Items valued $5,000 or more are coded to 9xxx. Items valued less than $1,000 are coded to object 5xxx.
Reminders:
5190 – Carryover object is used for budgeting purposes only. When you want to spend carryover, please fill out a budget transfer request to move budget from object 5190 to 5000 or any other valid object.
5270 – Copy paper goes in this object; remember to split your KCDA and Office Depot orders to reflect this (or use a separate PO for copy paper).
There are separate objects for:
Always use the appropriate expenditure activity and object code, even if your budget does not contain dollars in the correct code. Remember, the nature of the expenditure determines the code, not the availability of budget. See the Budget Section for instructions about transferring budget capacity from one account code to another.
You may, however, split a large expenditure between various program-subprograms, such as donations and regular budget. Do not transfer budget between these programs.
Please call accounting if you have questions about account codes.