SACS Chart of Accounts (K-12)

Transcription

1 Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Genl Schs Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Trust Body CODES LOCAL CODES State Form: Local Fund: xx xx xx 25xx 30XX 35xx 40xx 49xx 52xx xx REVENUE LIMIT 8011 Principal Apportionment State Aid - CY CS - General Purpose Block Grant Principal Apportionment State Aid - PY TRS - Homeowners' Exemptions TRS - Timber Yield Tax TRS - Other Subvention/In-Lieu Taxes Secured Tax Roll Unsecured Tax Roll Prior Years' Taxes Supplemental Taxes Educ Rev Augmentation (ERAF) Supplemental ERAF (NEW) Community Redevelopment Funds Penalties & Interest from Delinquent Taxes Receipts from County Board of Supervisors Royalties and Bonuses Other In-Lieu Taxes Less: Non-Rev Limit (50%) Adjustment Revenue Limit Transfers- Current Year PERS Reduction Transfer Trsf to CS in lieu property taxes Property Taxes Transfer Revenue Limit Transfers - Prior Year FEDERAL REVENUES 8110 Maintenance and Operations Special Education Entitlement Special Education Discretionary Grants Federal Child Nutrition Programs Forest Reserve Funds Flood Control Funds U.S. Wildlife Reserve Funds FEMA Interagency Contracts - LEA's Pass-Through Revenue from Federal All Other Federal Revenue OTHER STATE REVENUES 8311 Apportionments - Current Year Apportionments - Prior Year Year Round School Incentive Class Size Reduction (K-3) Child Nutrition Child Development Apportionments School Facilities Apportionments Mandated Cost Reimbursement State Lottery Revenue 8560 = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur Benefits Trust Body CODES xx xx 25xx 30XX 35xx 40xx 49xx 52xx

2 Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Genl Schs Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Trust Body CODES LOCAL CODES State Form: Local Fund: xx xx xx 25xx 30XX 35xx 40xx 49xx 52xx xx OTHER STATE REVENUES (Continued) 8571 TRS - Voted Homeowner Exemption TRS - Other Subventions/In Lieu Taxes Other Restricted Homeowner Exemption Other Restricted Subventions/In Lieu Taxe Pass-Through Revenue from State All Other State Revenue OTHER LOCAL REVENUE 8611 Secured Roll - Voted Indebtedness Levy Unsecured Roll - Voted Indebtedness 8613 Prior Years' Taxes 8614 Supplemental Taxes - Voted Indebtedness 8615 Secured Roll - Other Restricted 8616 Unsecured Roll - Other Restricted 8617 Prior Years' Taxes - Restricted 8618 Supplemental Taxes - Restricted 8621 Parcel Taxes 8622 Other Non-Ad Valorem Taxes 8625 Community Redevelopment Funds 8629 Penalties/Int. on Delinquent Non-RL Taxes 8631 Sale of Equipment and Supplies 8632 Sale of Publications 8634 Food Services Sales 8639 All Other Sales 8650 Leases and Rentals 8660 Interest 8662 Gains or Losses on Investments 8671 Fees - Adult Education 8672 Fees - Nonresident Students 8673 Child Development Parent Fees 8674 Fees - In-District Premium/Contribution 8675 Fees - Transportation from Individuals 8677 Fees - Interagency Service Between LEAs 8681 Fees - Mitigation/Developer 8689 All Other Fees & Contracts 8691 Misc. Non-Revenue Limit (50%) Adjustment 8697 Pass-Through Revenue from Local 8699 All Other Local Revenue 8710 Tuition 8781 All Other Transfers In From Dist/Charters 8782 All Other Transfers In From County 8783 All Other Transfers in From JPA 8791 Transfers of Apport from District/Charters 8792 Transfers of Apportionments from County 8793 Transfers of Apportionments from JPA 8799 All Other Transfers in From Other 8799 = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur Benefits Trust Body CODES xx xx 25xx 30XX 35xx 40xx 49xx 52xx

3 Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Genl Schs Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Trust Body CODES LOCAL CODES State Form: Local Fund: xx xx xx 25xx 30XX 35xx 40xx 52xx xx OTHER LOCAL REVENUE (Continued) 8911 IFT In - From General Fund IFT In - Between General & Sp Res Funds IFT In - From Other to St Sch Bldg/SchFacFunds IFT In - From Bond Interest to General Fund IFT In - From Gen., Sp Res to Def. Maint IFT In - From General to Cafeteria Fund IFT In - Other Authorized IFT Emergency Apportionments Proceeds from Sale of Bonds Sale/Lease-Purch of Land/Bldgs County School Building Aid Transfer fr Funds of Lapsed/Reorg LEA's Proceeds from COPS Proceeds from Capital Leases Proceeds from Lease Revenue Bonds All Other Financing Sources Contributions from Unrestricted Revenue Contributions from Restricted Revenue Categorical Educ Block Grant Transfers 8995 = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Private Student LOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur Benefits Trust Body CODES xx xx 25xx 30XX 35xx 40xx 49xx 52xx

4 Sp Res SSBF CapProj Debt Ser Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. StudentLOCAL LOCAL CODES Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Serv. Enterp Insur. Benefits PurpTrus Body CODES (EXPENDITURES) State Form: Local Fund : xx xx xx 25xx 30XX 35xx 40xx 49xx 52xx xx CERTIFICATED SALARIES 1100 Certificaled Teachers Certificated Pupil Support Certificated Supv. and Administrators Other Certificated CLASSIFIED SALARIES 2100 Classified Instructional Aides Classified Support Classified Supv. and Administrators Clerical & Office Other Classified EMPLOYEE BENEFITS 3100 State Teachers' Retirement System H H H H H H H H H H H H H H H H H STRS, Certificated STRS, Classified Public Employees' Retirement System H H H H H H H H H H H H H H H H H PERS, Certificated PERS, Classified Employer Pd Mem.Con/Aides Employer Pd Mem.Con OASDI/Medicare/Att. H H H H H H H H H H H H H H H H H Medicare, Certificated Medicare, Classified ARP, Certificated ARP, Classified OASDI, Certificated OASDI, Classified Health & Welfare H H H H H H H H H H H H H H H H H Health & Welfare, Certificated Health & Welfare, Classified Health Insurance Abatement, Certif Health Insurance Abatement, Class Medical Insurance, Certificated Medical Insurance, Classified Dental Insurance, Certificated Dental Insurance, Classified Vision Insurance, Certificated Vision Insurance, Classified State Unemployment Insurance (SUI) H H H H H H H H H H H H H H H H H SUI, Certificated SUI, Classified Workers' Compensation H H H H H H H H H H H H H H H H H Workers' Compensation, Certificated Workers' Compensation, Classified Retiree Benefits H H H H H H H H H H H H H H H H H OPEB, Allocated, certificated OPEB, Allocated, classified OPEB, active emp, Certificated OPEB, active emp, Classified PERS Reduction H H H H H H H H H H H H H H H PERS Reduction, Certificated PERS Reduction, Classified 3802 Sp Res SSBF CapProj Debt Ser = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% SchFac Sp Res forblded forblded Tax Debt Rec Self Retiree Found. StudentLOCAL Blank (no entry = Account may NOT be used. Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/ Cap Pr Comp Comp O/R Serv Enterp Insur. Benefits PrivTrst Body CODES

5 Sp Res SSBF CapProj Debt Ser Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. StudentLOCAL LOCAL CODES Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Serv. Enterp Insur. Benefits PurpTrus Body CODES (EXPENDITURES) State Form: Local Fund : xx xx xx 25xx 30xx 35xx 40xx 49xx 52xx xx Other Benefits H H H H H H H H H H H H H H H H H Other Benefits, Certificated Other Benefits, Classified Life Insurance, Certificated Life Insurance, Classified Long Term Disability, Certificated Long Term Disability, Classified Orange County Retirement, Classified Annuity Plan, Certificated Annuity Plan, Classified Cash In-Lieu Certificated Cash In-Lieu Classified BOOKS/SUPPLIES 4100 Approved Textbooks & Core Materials Books & Other Reference Materials Materials and Supplies NonCapitalized Equipment Food SERVICES/OTHER OPERATING EXPENSES 5100 Subagreements for Services Travel and Conferences Mileage - Non-Taxable Mileage-Classified Mileage - Taxable Dues & Memberships Dues & Memberships - Non-Taxable Dues & Memberships - Classified Dues & Memberships - Certificated Insurance Pupil Insurance Other Insurance Operations & Housekeeping Services Rtls,Leases&Repairs & Non.Capit Imp Transfers of Direct Cost Transfers of Direct Cost - Interfund Prof./Consulting Serv & Oper. Exp Communications CAPITAL OUTLAY 6100 Land Land Improvements Buildings & Improvements of Bldgs Bks/Media for New/Major Exp. of Libr Equipment Equipment Replacement Depreciation 6900 Sp Res SSBF CapProj Debt Ser = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% SchFac Sp Res forblded forblded Tax Debt Rec Self Retiree Found. StudentLOCAL Blank (no entry) = Account may NOT be used. Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/ Cap Pr Comp Comp O/R Serv Enterp Insur. Benefits PrivTrst Body CODES

6 Sp Res SSBF CapProj Debt Ser Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. StudentLOCAL LOCAL CODES Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Serv. Enterp Insur. Benefits PurpTrus Body CODES (EXPENDITURES) State Form: Local Fund : xx xx xx 25xx 30xx 35xx 40xx 49xx 52xx xx OTHER OUTGO/DEBT SERVICE/TUITION/TRANSFERS 7110 Interdistrict Tuition State Special Schools - 10% IAA-Other Payments to Sch Dist/Chtrs IAA-Other Payments to County Offices IAA-Other Payments to JPAs Pass-Thru Revenues to Dist/Chtrs Pass-Thru Revenues to County Pass-Thru Revenues to JPA's Transfers of Apport. to Dist/Chtrs Transfers of Apport. to County Offices Transfers of Apport. to JPA's Trs to Cht Schs-In Lieu of PropTaxes All Other Transfers to Dist/Chtrs All Other Transfers to County Offices All Other Transfers to JPA's All Other Transfers Out to All Others Transfers of Indirect Costs Transfers of Indirect Costs - Interfund Interest Expense Principle Reduction Not Opened Yet State School Building Pmt 7433 Bond Redemption 7434 Bond Int & Other Serv Charges Repay State Building/Bonds Payments Property Acquisition Debt Service - Interest Other Debt Service - Principal IFT Out to Child Development IFT Out Bet General & Sp Res Fund IFT Out to StateSchBldg/SchFac IFT Out From Bond Int to Gen. Fund IFT Out to Deferred Maintenance IFT Out to Cafeteria IFT Out all Other IFTs Transfer from Lapsed/Reorg. LEA's All Other Financing Uses 7699 Sp Res SSBF CapProj Debt Ser = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% SchFac Sp Res forblded forblded Tax Debt Rec Self Retiree Found. StudentLOCAL Blank (no entry = Account may NOT be used. Genl Schls pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/ Cap Pr Comp Comp O/R Serv Enterp Insur. Benefits PrivTrst Body CODES

7 SpRes SSBF CapProj DebtSer Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. Pass StudentLOCAL Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Purp. Through Body CODES (GENERAL LEDGER) State Form: Local Fund: xx xx xx 25xx 30xx 35xx 40xx 49xx 52xx xx ASSETS, LIABILITIES, FUND BALANCES 9110 Cash in County Treasury (Auto) Fair Value Adjustment to Cash County Treasurer Clearing (OCDE only) Cash in Bank(s) Revolving Cash Account Instant Cash Revolving Cash - Administrators Cash with a Fiscal Agent/Trust Cash Collections Waiting Deposit Investments at Cost Accounts Receivable (Manual) Accounts Receivable (Automatic) Due from State (OCDE only) Deposits Paid to Others Due from Grantor Governments Due from Students/Employees/Agencies Due from Other Funds Stores Stores - Cafeteria Fund Only Prepaid Expenditures (Expenses) Other Current Assets Frozen Assets - TRANS note (OCDE only) Frozen Assets - Other Mid Month Payroll Assets Frozen-Medicare FA-Land FA-Land Improvements Accumulated Deprecreciation FA-Buildings FA-Accumulated Depreciation-Building FA-Equipment FA-Accumulated Depreciation-Equipment FA-Work in Progress Accounts Payable-Manual Deposits Refundable Payable to State (OCDE only) Advances Payable to State Insurance (IBNR) Clms Incurred Medicare Payable - Employee Share Accounts Payable - Other (Automatic) Automatic Year End Payroll Accrual Deferred Compensation Liability Accrued Summer Pay Liability California Sales Tax Liability California Use Tax Payable State Unemployment Insurance Backup Withholding Tax 9554 Legend: SpRes SSBF CapProj DebtSer Found. = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. Pass StudentLOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Purp. Through Body CODES

8 SpRes SSBF CapProj DebtServ Found. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. Pass Student LOCAL Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Purp. Through Body CODES (GENERAL LEDGER) State Form: Local Fund: xx xx xx 25xx 30xx 35xx 40xx 49xx 52xx xx Other Current Liabilities Long Term Debt (Current Portion) Due to Grantor Governments Due to Other Funds Due to Cafeteria Fund Due to Other Agencies Current Loans Current Loans Trans Deferred Revenue LT - General Obligation Bond Payments LT - State School Building Loan Net OPEB Obligations LT - Compensated Absences LT - COPS Payable LT - Capital Lease Agreements LT - Lease Revenue Bonds Payable LT - Other General Long Term Debt Reserve - Revolving Cash Reserve - Stores Reserve - Prepaid Expenditures Reserve - All Other Reserve - Encumbrances Reserve - Legally Restricted Balance Stabilization Arrangements Other Commitments Other Designations Reserve for Economic Uncertainties Undesignated/Unappropriated Beginning Balance Audit Adjustments Other Restatements Capital Assets, Net of related debt Restricted Net Assets Budgetary Audit Restatements Appropriated Fund Balance Estimated Revenue Estimated Other Financing Sources Appropriations Estimated Other Financing Uses Encumbrances Revenue Other Financing Sources Expenditures Other Financing Uses Suspense Clearing Holding for OCTFU "A" Suspense Clearing "B" Suspense Clearing 9919 Legend: SpRes SSBF CapProj DebtSer Found. = Account may be used. Charter Spec Ed Child Def Pupil Sp Res PstEmp Cap'l 100% Sch Sp Res forblded forblded Tax Debt Rec Self Retiree Priv. Pass StudentLOCAL Blank (no entry) = Account may NOT be used. Genl Schls Pass Adult Dev Cafe Maint Trans Other Benef Bldg Fac 50/50 Fac Cap Pr Comp Comp O/R Service Enterp Insur. Benefits Purp. Through Body CODES