Internal Order Quick Reference

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Rosalyn Ward
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1 Internal Order Quick Reference Current GL Account Hierarchy first two characters represent grouping 1 Assets 11 Cash 12 Accounts Receivable 13 Inventory 15 Fixed Assets 16 Prepaid Expenses 2 Liabilities 21 Current Liabilities 22 Escrow Accounts 23 Deferred Revenue 29 Payables Clearing 3 Equity / Fund Balance / Net Assets 31 Retained Earnings 4 Reserves 41 Reserves for Encumbrance 5 Revenues 51 Local 52 County 53 State 54 Federal 56 Miscellaneous 6 Expenses 61 Salaries 62 Benefits 63 Operating Expenses 64 Supplies 65 Capital Outlay 66 Interest & Finance 67 Foods 68 Subsidies The New GL Account Hierarchy the District will strictly adhere to the DESE account hierarchy. Accounts will be created at the posting account level for DESE, with the last two digits of the 6 digit GL Account representing the SLPS detailed level Assets 1100 Cash and Temporary Investments 1110 Cash 1111 Cash in Bank Fund Balancing Bank Account

2 Deposits with Trustee Deposits at Schools 1132 Petty Cash Petty Cash Accounts 1142 Certificates of Deposits Certificates of Deposits US Treasury Bills Government Repurchased Securities 1149 Other Investments Other Investments 1200 Accounts Receivable 1210 Local Accounts Receivable Overpayment Recovery Receivable AR Health Benefits Trust AR & Advances Local Due from City of St. Louis Treasury Rents Misc Salary Refund Clearing AR City Summer Program Due from Special School District 1211 Property Taxes Receivable Current Property Taxes Current 1212 Property Taxes Receivable Delinquent Property Taxes Delinquent 1213 Allowance for Uncollectable Taxes Allowance for Uncollectable Taxes 1216 In Lieu of Tax Receivable AR City Summer Program 1217 City Sales Tax Receivable AR Sales Tax 1230 State Accounts Receivable AR State AR State Grants 1241 Federal Accounts Receivable AR Federal AR Federal Grants AR Federal Lunches AR Federal Breakfast AR Summer Feeding Program 1292 Operating Sub fund Due from Other Funds 1300 Inventories 1311 Warehouse Inventory Textbooks Instructional Supplies Operational Supplies Minor Raw Materials

3 Reclaimed Stock Hardware Plumbing Heating Electrical & Electronics Lamps Lumber Paint Glass Bus Passes Food Service Inventory 1400 Other Current Assets 1411 Prepaid Expenditures Prepaid Expenses 1500 Capital Asset Inventory 1511 Land Land 1521 Buildings & Remodeling Buildings 1531 Construction in Progress Construction in Progress 1541 Furniture Equipment Furniture 1543 Vehicles Vehicles 1545 AV Equipment AV Equipment 1546 Data Processing & Technology Equipment IT Equipment 1600 Debt Service 1611 Amounts to be Provided for Payment of Bond Principal Deferred Bond Costs Deferred Bond Discounts 2000 Liabilities 2000 Liabilities 2000 Liabilities Deposits in Escrow After Deposits in Escrow Before Insurance Premium Escrow FICA Board of Education Escrow Bid Deposits Escrow General Distribution Escrow Earnest Monies Escrow Vending Machine Escrow Unexpended Balance of Grants Reassignment of Unexpended Balance of Grants

4 2110 Accounts Payable 2111 Accounts Payable - General Accounts Payable - General Accounts Payable Vendor Reconciliation Account GR/IR Account Small Differences Account Split Ledger Clearing Account Retainage Payable 2151 Federal Income Tax Federal Income Tax 2152 OA, SDI, Social Security Tax OA, SDI, Social Security Tax 2155 Missouri Income Tax State Income Tax 2156 Group Health and Life Insurance Group Health Insurance Vision Insurance Dental Insurance Short Term Disability Insurance Forrest T Jones Variable Insurance Life Insurance Golden Rule Life Insurance Insurance Annuities Confederation Variable Insurance Long Term Disability Insurance Health Benefits Trust Payments Flexible Spending Account Board Members Self Insurance 2157 Credit Union Teachers Credit Union Teachers Credit Union (Non-recon) 2161 Other Deductions Worker s Comp Payable Unemployment Comp Payable Worker s Comp Revolving Art s and Education United Negro College Fund W Clay Scholarship Fund Wage assignment and Garnishment Board s Garage Fees Wage Garnishments (Non-recon) St. Louis Public Schools Foundation United Way City Earning Tax Employee Counseling Local 610 Union Teacher s Union Local 420

5 SLTA Union Employee Escrow Savings Savings Bonds Blewett Employee Loans Administration Union Operating Engineer s Union MSTA Union United Black Community Fund Employee Liability Employee Assistance Employee Escrow Clearing 2171 Accrued Wages Payable Accounts Payable - Payroll Accrued Vacation Liability Payroll Clearing 2200 Deferred Income 2700 Long Term Liabilities 2800 Pension Liability 2811 Pension Liability Pension Liability Payable Pension 3000 Fund Balances and Reserves 3100 Fund Balance 3111 Beginning Fund Balance Retained Earnings 3112 Ending Fund Balance Ending Fund Balance Non Spendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Unassigned Fund Balance 3200 Invested Reserves 3211 Reserve for Investment in Inventories Inventory Loss & Gain 3300 Indirect Cost and Casualty Clearing 3400 Restricted Fund Balance 3412 Restricted Fund Balance Inventory SFS Take On Inventory Main Warehouse Take On Inventory Raw Material Take On 4000 Encumbrance Reserves 4110 Fund Balance Reserved for Encumbrances 4111 Fund Balance Reserved for Encumbrances - Current Year Encumbrances Outstanding 5000 Revenues 5100 Revenues from Local Sources

6 5111 Taxes, Current Ad Valorem Real Property Taxes Personal Property Taxes Surplus Commissions Merchants & Manufacturers Taxes 5112 Taxes, Delinquent Ad Valorem Delinquent Real Property Taxes Delinquent Personal Property Taxes Delinquent Merchants & Manufacturers Taxes 5113 School District Trust Fund (Prop C) School District Trust Fund (Prop C) 5114 Financial Institution Taxes (Intangible) Financial Institution Taxes 5115 Surcharge Taxes Surcharge Taxes Delinquent Surcharge Taxes Other City In Surcharge Taxes 5117 City Sales Tax City Sales Tax 5121 Regular Day School Tuition (K-12) Tuition K Tuition for Unaccredited School Districts 5123 Adult/Continuing Education Tuition - Post Secondary Adult Registration Fees Tuition - Other 5141 Earnings From Temporary Deposits Interest Financial Institutions Interest on Protested Taxes Super Now Accounts Gain on Investments 5151 Sales to Pupils Lunch Sales to Pupils 5165 Food Service - Non Program Food Service - Non Program 5198 Miscellaneous Local Revenue Lost Textbooks Commissions & Royalties Transcript Indirect Costs Rent Board Facilities Endowment Grant Scholarships Utilities Refund of Previous Year Expense Miscellaneous Local Revenue Administrative Service Employee Monthly Parking Garnishment Fees Sheriff s Sale Proceeds

7 Employee ID Replacement VICC Cell Phone Reimbursements Homeless Transportation Reimbursements Employee W2 Copies Principal Recruitment Grant Ameren Incentive Program Long Term Lease Board Facilities Long Term Lease Cellular Towers 5200 Revenue From County Sources 5211 Fines, Escheats, Over plus, Etc Fines, Forfeitures & Misdemeanors 5221 State Assessed Railroad and Utility Taxes State Assessed Railroad and Utility Taxes 5300 State 5311 Basic Formula - State Monies Basic Formula 5312 Transportation Transportation 5314 Early Childhood (3 & 4 Year Old) Special Education (ECSE) Census for Handicap ESCE State 5317 Career Ladder/Excellence in Education Act Career Ladder 5319 Basic Formula - Classroom Trust Fund Classroom Trust 5324 Education & Screening Program Entitlement (PaT) Educational Screening Program/PAT 5332 Career Education Vocational/Technical Aid 5333 Food Service Meals & Milk 5337 Adult Education & Literacy (AEL) Adult Education & Literacy (AEL) 5338 Adult Education Special Literacy Grant Adult Education & Literacy Grant 5359 Career Education Enhancement Grant Career Education Enhancement Grant 5381 High Need Fund Special Education High Need Fund 5397 Other State Revenue Miscellaneous State Revenue Special Education Photo Copy Math & Science Tutoring Parent-Infant-Interaction Program (PIIP) MOLEAD 5400 Revenue from Federal Sources

8 5412 Medicaid Medical Direct Provision Medicaid Case Management 5418 Reserve Officer Training Corps (JROTC) Marine Junior Reserve Officer Training Corps (JROTC) Navy Junior Reserve Officer Training Corps (JROTC) Air Force Junior Reserve Officer Training Corps (JROTC) Army Junior Reserve Officer Training Corps (JROTC) 5424 Basic Formula - Federal Budget Stabilization Fund - ARRA ARRA - Basic Formula ARRA - Basic Formula II 5427 Perkins Basic Grant, Career Education Perkins Basic Grant, Career Education 5436 Adult Education & Literacy (AEL) Adult Education & Literacy (AEL) 5441 IDEA Entitlement Funds, Part B Public Law Early Childhood Special Education (ECSE) Early Childhood Special Education - Federal 5445 National School Lunch Program Regular Grant Meals & Milk Cash in lieu of Commodity 5446 School Breakfast Program Breakfast Program 5448 After-School Snack Program After-School Snack Program 5449 After-School Snack Program Fresh Fruits and Vegetable Program 5451 Title 1, ESEA - Improving the Academics of Disadvantaged Chapter Title 1-A, 1003(g) School Improvement - ARRA ARRA-Title 1-A 1003(g) School Improvement 5459 Twenty-First Century Grant st Century Community Learning Centers Grant 5462 Title III,ESEA - Eng Language Acquisition & Academic Achievement Title III, ESEA - English Language Acquisition 5463 Education for Homeless Children & Youth Education for Homeless Children & Youth 5465 Title II, Part A, ESEA - Teacher & Principal Quality Title II, Part A, ESEA - Teacher & Principal Quality 5481 Department of Health Food Service Programs Department of Health Food Service Programs 5497 Other Federal Revenue Other (ERATE, Fed Stabilization) 5600 Non-Current Revenue 5611 Sale of Bonds Proceeds from Sale of Bonds

9 Premium on Issuance of Bonds 5631 Net Insurance Recovery Insurance Recovery 5651 Sale of Other Property Sale of Real Property 5691 Temporary Direct Deposit Revenues Inter-fund Subsidy Direct Deposit Revenue Reassignment of Unexpended Balance 5692 Refunding Bonds Proceeds from Refunding Bonds 6000 Expenses 6100 Salaries 6111 Regular Salaries Administrators Salaries (Certificated) Classroom Teachers Salaries Support Services Certificated Administrators (Non Instructional) 6121 Substitute and Other Part Time Teacher Salaries Substitute Teachers - Distributed Regular Teachers Performing as Substitutes Teachers Continuing Substitutes Substitute Teachers 6131 Supplemental Pay Extra Service Payments OT Classroom Teacher Salaries OT Continuing Substitute Teachers Teachers-Summer (Certificated) Administrative-Summer (Certificated) OT Administrative Salaries (Non Certificated) OT Secretarial/Clerical Salaries OT Professional/Technical Salaries OT Teacher Aides OT Custodial/Maintenance Salaries OT Mechanical/Trade Job Cost OT Drivers OT Food Service Students OT Gardeners Job Cost OT Laborers Job Cost OT Architects/Engineers Job Cost OT Lunchroom Workers OT Warehouseman Non Certificated Salary-Summer 6141 Certificated Employees Unused Leave and/or Severance Pay Certificated Employees Unused Leave and/or Severance Pay 6151 Classified Salaries - Regular Administrators Salaries Non Certificated

10 Secretarial & Clerical Professional & Technical Salaries Teacher Aides Custodial/Maintenance Salaries Mechanical/Trade Job Cost Drivers Gardeners Job Cost Laborers Job Cost Architects/Engineers Job Cost Lunchroom Workers Warehouseman Maintenance Labor 6161 Classified Salaries - Part Time Substitute Clerk Distributed Substitute Clerk Food Service Casuals Inservice Payments Temporary Salaries NOC Substitute Nurses Substitute Custodians Part Time Custodians 6171 Classified Employees Unused Leave and/or Severance Pay Classified Employees Unused Leave and/or Severance Pay 6200 Employee Benefits 6211 Teacher's Retirement Retirement Social Security 6241 Employee Insurance Group Medical Insurance Group Dental Insurance Group Life Insurance Vision Insurance Short Term Disability Long Term Disability 6261 Worker s Compensation Insurance Worker s Compensation Insurance 6271 Unemployment Insurance Unemployment Compensation 6291 Other Employer Provided Services Employee Counseling 6300 Purchased Services 6311 Purchased Instructional Services Tuition Service 6312 Instructional Program Improvement Services Professional Educational Services 6313 Pupil Services Charter School Payments

11 6315 Audit Services Auditors & Accountants Services 6317 Legal Services Legal Services 6319 Other Professional and Technical Services Architect & Engineering Services Professional Services Technical Services 6331 Cleaning Services Cleaning Services 6332 Repairs and Maintenance Contracted Repairs Repairs & Maintenance Other 6333 Rentals Land & Buildings Rentals Equipment 6334 Rentals Equipment Rentals Land & Buildings 6335 Water & Sewer Water Service Sewer Service 6339 Other Property Services Property Services Other Utilities Environmental Services Central Budget Maintenance Heating Services Electrical Services 6341 Contracted Pupil Transportation To and From School Contracted Pupil Transportation To and From School 6342 Other Contracted Pupil Transportation - Non Route Other Contracted Pupil Transportation Contracted Transportation Sick & Other Contracted Transportation After School Other Transportation Bus Passes Other Transportation Taxi Transportation-Mechanics-Job Cost 6343 Travel Travel & Conference Expenses Meeting Expenses Vehicle Expense Mileage 6349 Other Transportation Services Transportation\Gardener-Job Cost Transportation-Architect-Job Cost Transportation NOC Field Trip Admission 6351 Property Insurance

12 Property Including Boiler Insurance Vehicle Insurance 6352 Liability Insurance Athletic Insurance Employee Personal Liability Insurance 6353 Fidelity Bond Premiums Employee Fidelity Insurance 6359 Judgments Against the LEA and Settlements Legal Settlements 6361 Communication Telephone & Telegraph 6362 Advertising Advertising-Recruiting/Announcements 6363 Printing & Binding Printing & Binding Printing Central Budget Maintenance 6371 Dues & Memberships Dues & Memberships 6391 Other Purchased Services License Fees & Permits Cash Pick-up Services Inspection Services 6398 Other Expenses Postage Operating Supplement Scrapping Subsidy to Other Funds Return of Grant Outside Agency Depreciation Expense 6400 Supplies and Materials 6411 General Supplies General Supplies Standardized Tests Operating Supplement Job Cost Trophies, Awards & Incentives Uniforms 6431 Textbooks Textbooks Direct Purchase Workbook-Direct Purchase Textbooks-Warehouse 6441 Library Books Library Books 6451 Resource Materials Periodicals, newspapers, electronic resources, etc. for use 6470 Food Supplies Direct Delivery Purchases Groceries Issued

13 Equipment Issued Expense Issued Surplus Commodities Issued Surplus Commodities Cold Storage Cold Storage Meat - Issued Cold Storage Cheese - Oleo Cold Storage Vegetables - Issued 6471 Food Supplies Excluding Non-Food Supplies Pies, Cakes, Crackers Bread Rolls-Breakfast Charges Potato Chips, Pretzels, Peanuts Soft Drinks Hot Sandwiches Cereal Meat - Breakfast Trays Fish Frozen Fruits & Vegetables Frozen Juice Fresh Fruits & Vegetables Fruit Juice - Fresh Ice Milk Ice Cream Cheese Oleo Butter Eggs Dairy Mixes Poultry 6486 Gas/Diesel Gas & Diesel 6491 Other Supplies & Materials Furniture Under $ Software - Microcomputer Software - Mainframe Computers Under $ Instructional Supplies Operational Supplies Minor Raw Materials Hardware Plumbing Heating Electrical & Electronics Lamps Lumber Paint

14 Glass 6500 Capital Outlay 6511 Land Land 6521 Buildings Buildings 6531 Building Improvements Building Improvements 6541 Regular Equipment Equipment Job Cost Equipment Computers Over $ Equipment Lease Purchase 6600 Long & Short Term Debt 6611 Principal - Bonded Indebtedness Redemption of Principal 6621 Bonded Indebtedness Interest 6623 Interest - Leased Purchase Agreements Building Lease Payments 6631 Fees - Bonded Indebtedness Debt Service Agent Fee 6632 Fees - Short Term Loans Issuance Costs Indirect Costs

THE SCHOOL BOARD OF BREVARD COUNTY, FLORIDA FINANCIAL STATEMENTS FOR THE PERIOD ENDING NOVEMBER 30, 2016

THE SCHOOL BOARD OF BREVARD COUNTY, FLORIDA FINANCIAL STATEMENTS FOR THE PERIOD ENDING NOVEMBER 30, 2016 FINANCIAL STATEMENTS FOR THE PERIOD ENDING NOVEMBER 30, 2016 TABLE OF CONTENTS PAGE ALL GOVERNMENTAL FUND TYPES Combined Balance Sheet 1-2 ALL PROPRIETARY FUND TYPES Combined Balance Sheet 3-4 GENERAL