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: 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 95 Local Fund: 0101 09xx 1010 1111 1212 1313 1414 1515 17xx 2020 21xx 25xx 30XX 35xx 40xx 49xx 52xx 5353 5656 6363 67xx 7171 7373 9595 8010-8099 REVENUE LIMIT 8011 Principal Apportionment State Aid - CY 8011 8015 CS - General Purpose Block Grant 8015 8019 Principal Apportionment State Aid - PY 8019 8021 TRS - Homeowners' Exemptions 8021 8022 TRS - Timber Yield Tax 8022 8029 TRS - Other Subvention/In-Lieu Taxes 8029 8041 Secured Tax Roll 8041 8042 Unsecured Tax Roll 8042 8043 Prior Years' Taxes 8043 8044 Supplemental Taxes 8044 8045 Educ Rev Augmentation (ERAF) 8045 8046 Supplemental ERAF (NEW) 8046 8047 Community Redevelopment Funds 8047 8048 Penalties & Interest from Delinquent Taxes 8048 8070 Receipts from County Board of Supervisors 8070 8081 Royalties and Bonuses 8081 8082 Other In-Lieu Taxes 8082 8089 Less: Non-Rev Limit (50%) Adjustment 8089 8091 Revenue Limit Transfers- Current Year 8091 8092 PERS Reduction Transfer 8092 8096 Trsf to CS in lieu property taxes 8096 8097 Property Taxes Transfer 8097 8099 Revenue Limit Transfers - Prior Year 8099 8100-8299 FEDERAL REVENUES 8110 Maintenance and Operations 8110 8181 Special Education Entitlement 8181 8182 Special Education Discretionary Grants 8182 8220 Federal Child Nutrition Programs 8220 8260 Forest Reserve Funds 8260 8270 Flood Control Funds 8270 8280 U.S. Wildlife Reserve Funds 8280 8281 FEMA 8281 8285 Interagency Contracts - LEA's 8285 8287 Pass-Through Revenue from Federal 8287 8290 All Other Federal Revenue 8290 8311-8599 OTHER STATE REVENUES 8311 Apportionments - Current Year 8311 8319 Apportionments - Prior Year 8319 8425 Year Round School Incentive 8425 8434 Class Size Reduction (K-3) 8434 8520 Child Nutrition 8520 8530 Child Development Apportionments 8530 8545 School Facilities Apportionments 8545 8550 Mandated Cost Reimbursement 8550 8560 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 0101 09xx 10 1111 1212 1313 1414 1515 1717 2020 21xx 25xx 30XX 35xx 40xx 49xx 52xx 5353 5656 6363 6768 7171 7373 9595
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: 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 95 Local Fund: 0101 09xx 1010 1111 1212 1313 1414 1515 17xx 2020 21xx 25xx 30XX 35xx 40xx 49xx 52xx 5353 5656 6363 67xx 7171 7373 9595 8311-8599 OTHER STATE REVENUES (Continued) 8571 TRS - Voted Homeowner Exemption 8571 8572 TRS - Other Subventions/In Lieu Taxes 8572 8575 Other Restricted Homeowner Exemption 8575 8576 Other Restricted Subventions/In Lieu Taxe 8576 8587 Pass-Through Revenue from State 8587 8590 All Other State Revenue 8590 8600 OTHER LOCAL REVENUE 8611 Secured Roll - Voted Indebtedness Levy 8611 8612 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 0101 09xx 10 1111 1212 1313 1414 1515 1717 2020 21xx 25xx 30XX 35xx 40xx 49xx 52xx 5353 5656 6363 6768 7171 7373 9595 8612 8613 8614 8615 8616 8617 8618 8621 8622 8625 8629 8631 8632 8634 8639 8650 8660 8662 8671 8672 8673 8674 8675 8677 8681 8689 8691 8697 8699 8710 8781 8782 8783 8791 8792 8793
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: 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 95 Local Fund: 0101 09xx 1010 1111 1212 1313 1414 1515 17xx 2020 21xx 25xx 30XX 35xx 40xx 52xx 5252 5353 5656 6363 67xx 7171 7373 9595 OTHER LOCAL REVENUE (Continued) 8911 IFT In - From General Fund 8911 8912 IFT In - Between General & Sp Res Funds 8912 8913 IFT In - From Other to St Sch Bldg/SchFacFunds 8913 8914 IFT In - From Bond Interest to General Fund 8914 8915 IFT In - From Gen., Sp Res to Def. Maint. 8915 8916 IFT In - From General to Cafeteria Fund 8916 8919 IFT In - Other Authorized IFT 8919 8931 Emergency Apportionments 8931 8951 Proceeds from Sale of Bonds 8951 8953 Sale/Lease-Purch of Land/Bldgs 8953 8961 County School Building Aid 8961 8965 Transfer fr Funds of Lapsed/Reorg LEA's 8965 8971 Proceeds from COPS 8971 8972 Proceeds from Capital Leases 8972 8973 Proceeds from Lease Revenue Bonds 8973 8979 All Other Financing Sources 8979 8980 Contributions from Unrestricted Revenue 8980 8990 Contributions from Restricted Revenue 8990 8995 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 0101 09xx 10 1111 1212 1313 1414 1515 1717 2020 21xx 25xx 30XX 35xx 40xx 49xx 52xx 5353 5656 6363 6768 7171 7373 9595
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: 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 95 Local Fund : 0101 09xx 1010 1111 1212 1313 1414 1515 17xx 2020 21xx 25xx 30XX 35xx 40xx 49xx 52xx 5353 5656 6363 67xx 7171 7373 9595 1000 CERTIFICATED SALARIES 1100 Certificaled Teachers 1100 1200 Certificated Pupil Support 1200 1300 Certificated Supv. and Administrators 1300 1900 Other Certificated 1900 2000 CLASSIFIED SALARIES 2100 Classified Instructional Aides 2100 2200 Classified Support 2200 2300 Classified Supv. and Administrators 2300 2400 Clerical & Office 2400 2900 Other Classified 2900 3000 EMPLOYEE BENEFITS 3100 State Teachers' Retirement System H H H H H H H H H H H H H H H H H 3100 3101 STRS, Certificated 3101 3102 STRS, Classified 3102 3200 Public Employees' Retirement System H H H H H H H H H H H H H H H H H 3200 3201 PERS, Certificated 3201 3202 PERS, Classified 3202 3211 Employer Pd Mem.Con/Aides 3211 3221 Employer Pd Mem.Con 3221 3300 OASDI/Medicare/Att. H H H H H H H H H H H H H H H H H 3300 3313 Medicare, Certificated 3313 3314 Medicare, Classified 3314 3353 ARP, Certificated 3353 3354 ARP, Classified 3354 3355 OASDI, Certificated 3355 3356 OASDI, Classified 3356 3400 Health & Welfare H H H H H H H H H H H H H H H H H 3400 3401 Health & Welfare, Certificated 3401 3402 Health & Welfare, Classified 3402 3408 Health Insurance Abatement, Certif. 3408 3409 Health Insurance Abatement, Class. 3409 3451 Medical Insurance, Certificated 3451 3452 Medical Insurance, Classified 3452 3453 Dental Insurance, Certificated 3453 3454 Dental Insurance, Classified 3454 3455 Vision Insurance, Certificated 3455 3456 Vision Insurance, Classified 3456 3500 State Unemployment Insurance (SUI) H H H H H H H H H H H H H H H H H 3500 3501 SUI, Certificated 3501 3502 SUI, Classified 3502 3600 Workers' Compensation H H H H H H H H H H H H H H H H H 3600 3601 Workers' Compensation, Certificated 3601 3602 Workers' Compensation, Classified 3602 3700 Retiree Benefits H H H H H H H H H H H H H H H H H 3700 3701 OPEB, Allocated, certificated 3701 3702 OPEB, Allocated, classified 3702 3751 OPEB, active emp, Certificated 3751 3752 OPEB, active emp, Classified 3752 3800 PERS Reduction H H H H H H H H H H H H H H H 3800 3801 PERS Reduction, Certificated 3801 3802 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 50/50 3535 Cap Pr Comp Comp O/R Serv Enterp Insur. Benefits PrivTrst Body CODES 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 95
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: 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 95 Local Fund : 0101 09xx 1010 1111 1212 1313 1414 1515 17xx 2020 21xx 25xx 30xx 35xx 40xx 49xx 52xx 5353 5656 6363 67xx 7171 7373 9595 3900 Other Benefits H H H H H H H H H H H H H H H H H 3900 3901 Other Benefits, Certificated 3901 3902 Other Benefits, Classified 3902 3951 Life Insurance, Certificated 3951 3952 Life Insurance, Classified 3952 3953 Long Term Disability, Certificated 3953 3954 Long Term Disability, Classified 3954 3956 Orange County Retirement, Classified 3956 3957 Annuity Plan, Certificated 3957 3958 Annuity Plan, Classified 3958 3961 Cash In-Lieu Certificated 3961 3962 Cash In-Lieu Classified 3962 4000 BOOKS/SUPPLIES 4100 Approved Textbooks & Core Materials 4100 4200 Books & Other Reference Materials 4200 4300 Materials and Supplies 4300 4400 NonCapitalized Equipment 4400 4700 Food 4700 5000 SERVICES/OTHER OPERATING EXPENSES 5100 Subagreements for Services 5100 5200 Travel and Conferences 5200 5290 Mileage - Non-Taxable 5290 5298 Mileage-Classified 5398 5299 Mileage - Taxable 5299 5300 Dues & Memberships 5300 5390 Dues & Memberships - Non-Taxable 5390 5398 Dues & Memberships - Classified 5398 5399 Dues & Memberships - Certificated 5399 5400 Insurance 5400 5440 Pupil Insurance 5440 5450 Other Insurance 5450 5500 Operations & Housekeeping Services 5500 5600 Rtls,Leases&Repairs & Non.Capit Imp. 5600 5710 Transfers of Direct Cost 5710 5750 Transfers of Direct Cost - Interfund 5750 5800 Prof./Consulting Serv & Oper. Exp 5800 5900 Communications 5900 6000 CAPITAL OUTLAY 6100 Land 6100 6170 Land Improvements 6170 6200 Buildings & Improvements of Bldgs 6200 6300 Bks/Media for New/Major Exp. of Libr 6300 6400 Equipment 6400 6500 Equipment Replacement 6500 6900 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 50/50 3535 Cap Pr Comp Comp O/R Serv Enterp Insur. Benefits PrivTrst Body CODES 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 95
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: 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 95 Local Fund : 0101 09xx 1010 1111 1212 1313 1414 1515 17xx 2020 21xx 25xx 30xx 35xx 40xx 49xx 52xx 5353 5656 6363 67xx 7171 7373 9595 7000 OTHER OUTGO/DEBT SERVICE/TUITION/TRANSFERS 7110 Interdistrict Tuition 7110 7130 State Special Schools - 10% 7130 7141 IAA-Other Payments to Sch Dist/Chtrs 7141 7142 IAA-Other Payments to County Offices 7142 7143 IAA-Other Payments to JPAs 7143 7211 Pass-Thru Revenues to Dist/Chtrs 7211 7212 Pass-Thru Revenues to County 7212 7213 Pass-Thru Revenues to JPA's 7213 7221 Transfers of Apport. to Dist/Chtrs 7224 7222 Transfers of Apport. to County Offices 7225 7223 Transfers of Apport. to JPA's 7226 7280 Trs to Cht Schs-In Lieu of PropTaxes 7280 7281 All Other Transfers to Dist/Chtrs 7281 7282 All Other Transfers to County Offices 7282 7283 All Other Transfers to JPA's 7283 7299 All Other Transfers Out to All Others 7299 7310 Transfers of Indirect Costs 7310 7350 Transfers of Indirect Costs - Interfund 7350 7368 Interest Expense 7368 7369 Principle Reduction 7369 7431 Not Opened Yet 7431 7432 State School Building Pmt 7433 Bond Redemption 7434 Bond Int & Other Serv Charges 7432 7433 7434 7435 Repay State Building/Bonds 7435 7436 Payments Property Acquisition 7436 7438 Debt Service - Interest 7438 7439 Other Debt Service - Principal 7439 7611 IFT Out to Child Development 7611 7612 IFT Out Bet General & Sp Res Fund 7612 7613 IFT Out to StateSchBldg/SchFac 7613 7614 IFT Out From Bond Int to Gen. Fund 7614 7615 IFT Out to Deferred Maintenance 7615 7616 IFT Out to Cafeteria 7616 7619 IFT Out all Other IFTs 7619 7651 Transfer from Lapsed/Reorg. LEA's 7651 7699 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 50/50 3535 Cap Pr Comp Comp O/R Serv Enterp Insur. Benefits PrivTrst Body CODES 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 95
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: 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 76 95 Local Fund: 0101 09xx 1010 1111 1212 1313 1414 1515 17xx 2020 21xx 25xx 30xx 35xx 40xx 49xx 52xx 5353 5656 6363 67xx 7171 7373 7676 9595 9000 ASSETS, LIABILITIES, FUND BALANCES 9110 Cash in County Treasury (Auto) 9110 9111 Fair Value Adjustment to Cash 9111 9115 County Treasurer Clearing (OCDE only) 9115 9120 Cash in Bank(s) 9120 9130 Revolving Cash Account 9130 9131 Instant Cash 9131 9132 Revolving Cash - Administrators 9132 9135 Cash with a Fiscal Agent/Trust 9135 9140 Cash Collections Waiting Deposit 9140 9150 Investments at Cost 9150 9205 Accounts Receivable (Manual) 9205 9219 Accounts Receivable (Automatic) 9219 9263 Due from State (OCDE only) 9263 9285 Deposits Paid to Others 9285 9290 Due from Grantor Governments 9290 9295 Due from Students/Employees/Agencies 9295 9310 Due from Other Funds 9310 9320 Stores 9320 9321 Stores - Cafeteria Fund Only 9321 9330 Prepaid Expenditures (Expenses) 9330 9340 Other Current Assets 9340 9342 Frozen Assets - TRANS note (OCDE only) 9342 9343 Frozen Assets - Other 9343 9360 Mid Month Payroll 9360 9365 Assets Frozen-Medicare 9365 9410 FA-Land 9410 9420 FA-Land Improvements 9420 9425 Accumulated Deprecreciation 9425 9430 FA-Buildings 9430 9435 FA-Accumulated Depreciation-Building 9435 9440 FA-Equipment 9440 9445 FA-Accumulated Depreciation-Equipment 9445 9450 FA-Work in Progress 9450 9510 Accounts Payable-Manual 9510 9512 Deposits Refundable 9512 9513 Payable to State (OCDE only) 9513 9515 Advances Payable to State 9515 9516 Insurance (IBNR) Clms Incurred 9516 9517 Medicare Payable - Employee Share 9517 9519 Accounts Payable - Other (Automatic) 9519 9521 Automatic Year End Payroll Accrual 9521 9541 Deferred Compensation Liability 9541 9550 Accrued Summer Pay Liability 9550 9551 California Sales Tax Liability 9551 9552 California Use Tax Payable 9552 9553 State Unemployment Insurance 9553 9554 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 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 76 95
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: 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 76 95 Local Fund: 0101 09xx 1010 1111 1212 1313 1414 1515 17xx 2020 21xx 25xx 30xx 35xx 40xx 49xx 52xx 5353 5656 6363 67xx 7171 7373 7676 9595 9570 Other Current Liabilities 9570 9580 Long Term Debt (Current Portion) 9580 9590 Due to Grantor Governments 9590 9610 Due to Other Funds 9610 9615 Due to Cafeteria Fund 9615 9621 Due to Other Agencies 9621 9640 Current Loans 9640 9642 Current Loans Trans 9642 9650 Deferred Revenue 9650 9661 LT - General Obligation Bond Payments 9661 9662 LT - State School Building Loan 9662 9664 Net OPEB Obligations 9664 9665 LT - Compensated Absences 9665 9666 LT - COPS Payable 9666 9667 LT - Capital Lease Agreements 9667 9668 LT - Lease Revenue Bonds Payable 9668 9669 LT - Other General Long Term Debt 9669 9711 Reserve - Revolving Cash 9711 9712 Reserve - Stores 9712 9713 Reserve - Prepaid Expenditures 9713 9719 Reserve - All Other 9719 9720 Reserve - Encumbrances 9720 9740 Reserve - Legally Restricted Balance 9740 9750 Stabilization Arrangements 9750 9760 Other Commitments 9760 9780 Other Designations 9780 9789 Reserve for Economic Uncertainties 9789 9790 Undesignated/Unappropriated 9790 9791 Beginning Balance 9791 9793 Audit Adjustments 9793 9795 Other Restatements 9795 9796 Capital Assets, Net of related debt 9796 9797 Restricted Net Assets 9797 9798 Budgetary Audit Restatements 9798 9799 Appropriated Fund Balance 9799 9810 Estimated Revenue 9810 9815 Estimated Other Financing Sources 9815 9820 Appropriations 9820 9825 Estimated Other Financing Uses 9825 9830 Encumbrances 9830 9840 Revenue 9840 9845 Other Financing Sources 9845 9850 Expenditures 9850 9855 Other Financing Uses 9855 9910 Suspense Clearing 9910 9915 Holding for OCTFU 9915 9918 "A" Suspense Clearing 9918 9919 "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 01 09 10 11 12 13 14 15 17 20 21 25 30 35 40 49 52 53 56 63 67 71 73 76 95