Budget Descriptions. Function And Object Codes. Finance Department 1900 East Price Road Brownsville, Texas 78521

Transcription

1 Brownsville Independent School District Budget Descriptions Function And Object Codes Finance Department 1900 East Price Road Brownsville, Texas 78521

2 TABLE OF CONTENTS Function 11 - Instruction Page 1-3 Function 12 - Instructional Resources and Media Services Page 4-5 Function 13 - Curriculum Development/Instructional Staff. Development Page 6-7 Function 21 - Instructional Leadership Page 8-9 Function 23 - Campus Leadership Page Function 31 - Guidance & Counseling Services Page Function 33 - Health Services Page Function 34 Transportation Page Function 36 - Co-Curricular Activities Page Function 41 - General Administration Page Function 51 - Maintenance and Operations Page Function 52 - Security and Monitoring Services Page Function 53 - Data Processing Services Page Function 61 - Community Services Page

3 FUNCTION 11 - INSTRUCTION Activities having direct interaction between teachers and students. Expenditures that can be identified as being directly related to the instruction of pupils in a learning situation are considered instructional costs Payroll Costs 6112 Substitute teachers 6118 Teacher extra duty pay for performing duties beyond the normal working day. Example: After school tutorial Para-professional employee overtime pay for performing duties beyond the normal working day. Example: After school tutorial Substitute support personnel 6141 Medicare 6142 Health & Life Insurance 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6229 Tuition. Student attending class in college Maintenance and repair for ditto machines, thermal machines, computers and other equipment as related to instruction, software upgrades and maintenance agreement fees Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District 6299 Miscellaneous contracted services. 3

4 Supplies and Materials 6319 Parts for maintenance and repair of instructional equipment Textbooks 6325 Subscriptions for magazines and periodicals in the classroom Reading materials 6339 Testing Materials developed and administered by teachers Site licenses, single use software that has a per-unit cost of less than $ Other supplies and materials. Example: paper, pencils, workbooks, markers, crayons, water colors/paints, P.E., science, music, art, vocational, mini blinds, throw rugs, power surge protectors, memory modules, play kitchens, manipulatives and CD/DVD disks Printing Media Center Furniture Computer supplies that have a per-unit cost of less than $500. Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs Employee In-District Travel (includes registration fees and mileage for district business) Student travel and subsistence. Includes expenses for transportation (outside vendor), field trip meals, field trip entrance fees, field trip hotel Transportation costs for students provided by the Transportation Department. Example: field trips, After school tutorials Membership Dues paid to clubs, committees or other organizations Fees as related to instruction. (not associated with travel) 6498 Awards for students as related to instruction. Example: ribbons, certificates, plaques Miscellaneous operating expenses such as graduation expenses, advertising, etc Food and refreshments for students on campus. 4

5 Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, sewing machines, science equipment, art equipment, ditto machines, thermal machines, laminators, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: computers, printers, external CD-Rom, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture. 5

6 FUNCTION 12 - INSTRUCTIONAL RESOURCES AND MEDIA SERVICES The preparation, maintenance, and distribution of resources and media used to support instruction Professional and Contracted Services 6249 Maintenance and repairs of library equipment, software upgrades, maintenance agreements fees Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous contracted service Supplies and Materials 6325 Subscriptions for magazines, newspapers, and periodicals in the library Other reading materials for library use. Library books and films that have a per-unit cost of less than $500 and are to be cataloged in the library Site licenses, single use software that has a per-unit cost of less than $ Other supplies and materials. Example: paper, pencils, workbooks, markers. Miniblinds throw rugs, learning records, video tapes, audio tapes, film strips, projector bulbs, overhead projectors, paper cutters, audio recorders Printing Media Center Furniture Computer supplies that have a per-unit cost of less than $500. Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs Employee In- District Travel. (includes registration fees and mileage for district business). 6

7 Travel and related costs for Librarians while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to the library and media services. (not associated with travel) Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, ditto machines, thermal machines, laminators, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, library books, films and filmstrip projectors. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, Printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 6669 Library books and films 7

8 FUNCTION 13 - CURRICULUM DEVELOPMENT AND INSTRUCTIONAL STAFF DEVELOPMENT Expenditures that are directly used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students Payroll Costs 6112 Substitutes for teachers attending In-service Training Stipends paid to professionals for in-service training. Example: workshops 6118 Extra duty pay for performing duties beyond the normal working. Example: Curriculum Writing 6121 Overtime paid to para-professionals for in-service training. Example: workshops 6141 Medicare 6142 Health Insurance 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6219 Professional Services. (Required to be licensed or registered with the State) 6239 All contracted services provided by the Regional Education Service Center as related to Curriculum and Instructional Staff Development Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous Contracted Services 8

9 Supplies and Materials 6325 Subscriptions 6329 Other reading materials Supplies and materials for Staff Development. Example: paper, pencils, workbooks, markers, printer ribbons, crayons, water colors/paints Printing Media Center Other Operating Costs Employee In-District Travel. (includes registration fees and mileage for district business) Travel and related costs for Teachers while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to the Staff Development. (not associated with travel) Example: online course Food and refreshments for Staff Development Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, ditto machines, thermal machines, laminators, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, Printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 9

10 FUNCTION 21 - INSTRUCTIONAL LEADERSHIP Expenditures directly used for managing, directing, supervising, and providing leadership for staff who provide general and specific instructional services Payroll Costs 6121 Para-professional employee overtime pay for performing duties beyond the normal working day Medicare 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6249 Maintenance and repairs for equipment, software upgrades and maintenance agreement fees Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous contracted services Supplies and Materials 6325 Subscriptions 6399 Other supplies and materials for instructional administration. Example: paper, pencils, markers, calculator tape and ribbons, liquid paper, postage, calculators, telephones, paper cutters Printing Media Center Site licenses, single use software that has a per-unit cost of less than $

11 Furniture Computer supplies that have a per-unit cost of less than $500 Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs Travel and related costs for Instructional Supervisors while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to the Instructional Leadership. (not associated with travel) Food and refreshments Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, fax machines, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, Printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 11

12 FUNCTION 23 - CAMPUS LEADERSHIP Activities with a purpose of directing, managing and supervising a campus Payroll Costs 6121 Para-professional employee overtime pay for performing duties beyond the normal working day Medicare 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6249 Maintenance and repair of campus administration equipment, software upgrades and maintenance agreement fees. Example: computers, printers, typewriters, calculators Rental 6291 Any fees, associated travel, and other related costs for consulting services, as related to Campus Leadership. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous Contracted services Supplies and Materials 6319 Parts for maintenance and repair of campus administration equipment Subscriptions for magazines and periodicals Site licenses, single use software that has a per-unit cost of less than $ Other supplies and materials for campus administration. Example: paper, pencils, markers, calculator tape and ribbons, liquid paper, postage, calculators, telephones, paper cutters. 12

13 Printing Media Center Furniture Computer supplies that have a per unit cost of less than $500. Example: Toner for printers, CD-ROM, internal modems, motherboards, computer cables Other Operating Costs Employee In-District Travel. (includes registration fees and mileage for district business) Travel and related costs for Campus Administration while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to the Campus Leadership. (not associated with travel) 6498 Awards for Campus Staff. Example: plaques, pins, ribbons Miscellaneous operation expenses such as graduation decorations, advertising, etc Food and refreshments Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, calculators, electric binding machines, paper cutters, portable radios. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, Printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 13

14 FUNCTION 31 - GUIDANCE & COUNSELING SERVICES Expenditures directly used for assessing and testing student abilities, aptitudes and interest; counseling students with respect to career and educational opportunities and helping them establish realistic goals Payroll Costs 6121 Para-Professional employee overtime pay Medicare 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6219 Professional Services. (Required to be licensed or registered with the State) 6239 All contracted services provided by the Regional Service Center Maintenance and repairs of equipment, software upgrades and maintenance agreement fees Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous Contract services Supplies and Materials 6325 Subscriptions for magazines and periodicals Other reading materials. 14

15 6339 Testing Materials not developed and administered by teachers - Standardize Test, Standardized Answer Sheets Site licenses, single use software that has a per-unit cost of less than $ Other supplies and materials for Guidance and Counseling Services. Example: paper, pencils, markers, calculator tape and ribbons, liquid paper Printing Media Center Furniture Computer supplies that have a per-unit cost of less than $500. Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs Employee In-District Travel. (includes registration fees and mileage for district business) Travel and related costs for Counselors while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to the Guidance and Counseling Services. (not associated with travel) Food and refreshments Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, fax machines, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay. 15

16 Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 16

17 FUNCTION 33 - HEALTH SERVICES Expenditures that are directly related to providing Health Services which are not direct instruction. Expenditures that provide students with appropriate medical, dental, and nursing services Payroll Costs 6121 Para-Professional employee overtime pay for performing duties beyond the normal working day Part-Time 6141 Medicare 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6219 Professional Services. (Required to be licensed or registered with the State) 6249 Maintenance and repairs for equipment, software upgrades and maintenance agreement fees Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous contracted services Supplies and Materials 6325 Subscriptions for magazines and periodicals Site licenses, single use software that has a per-unit cost of less than $

18 6399 Other supplies and materials for Nurses. Example: paper, pencils, markers, calculator tape and ribbons, liquid paper Furniture Computer supplies that have a per-unit cost of less than $500. Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs Employee In-District Travel. (includes registration fees and mileage for district business) Travel and related costs for Health Service Employees while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to Health Services. (not associated with travel) Food and refreshments Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, fax machines, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture. 18

19 FUNCTION 34 - Transportation Expenditures for the transporting of students to and from school Payroll Costs 6121 Para-professional employee overtime pay for performing duties beyond the normal working day Medicare 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6219 Professional services. (Required to be licensed or registered with the State) 6244 Repairs to vehicles 6249 Maintenance and repairs for equipment, software upgrades and maintenance agreement fees Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous contracted services Supplies and Materials 6311 Fuel for vehicles 6315 Supplies and materials for janitorial use. Example: wax, insecticide sprays, soaps, deodorizers, trash can liners, paper towels, toilet paper, degreasers, and other items that are considered custodial supplies. 19

20 6316 Other supplies. Example: oil, grease, tires tubes Subscriptions for magazines, newspaper and periodicals Site licenses, single use software that has a per-unit cost of less than $ Other supplies and materials for Transporation. Example: paper, pencils, markers, calculator tape and ribbons, liquid paper Printing Media Center Furniture Computer supplies that have a per-unit cost of less than $500. Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs Employee In-District Travel. (includes registration fees and mileage for district business) Travel and related costs for Transportation Employees while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to Transportation. (not associated with travel) Food and refreshments Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, fax machines, binding machines, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, printers, external CD-ROM, external hard drives, external backup. 20

21 Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Vehicles Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 21

22 FUNCTION 36 - CO-CURRICULAR ACTIVITIES Activities which are student and curricular related, but are not necessary to the regular instructional services. Intramural athletics, interscholastic competition, student organization and special interest activities Payroll Costs 6117 Stipends for sponsors Game workers Medicare 6142 Health Insurance 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6249 Maintenance and repair of equipment, software upgrades and maintenance agreement fees Rental 6297 Game officials 6299 Miscellaneous Contracted Services Supplies and Materials 6325 Subscription for magazines and periodicals Site licenses, single use software that has a per-unit cost of less than $ Supplies and materials for ROTC, UIL, cheerleader activities. Example: paper, pencils, markers, calculator tape and ribbons, liquid paper Printing Media Center 22

23 Furniture Computer supplies that have a per-unit cost of less than $500. Example: Toner for printers, CD-ROM, internal modems, motherboards, computer cables Other Operating Costs Travel and related costs for employees: Example: out of district conference registration fees, meals, transportation, lodging Student travel and subsistence. Includes expenses for transportation (outside vendor), meals, fees, hotel Transportation costs for students provided by the Transportation Department. Example: ROTC, UIL, athletic events Membership Dues paid to clubs, committees or other organizations Fees as related to co-curricular activities. (not associated with travel) 6499 Miscellaneous operation expenses such as advertising, etc Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, fax machines, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture. 23

24 FUNCTION 41 - GENERAL ADMINISTRATION Expenditures for the overall General Administrative Support Services of the school district Payroll Costs 6121 Para-professional employee overtime pay Medicare 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6211 Legal services 6212 Audit services 6213 Tax Appraiser and Collection Professional services. (Required to be licensed or registered with the State) 6249 Maintenance and repairs for equipment, software upgrades and maintenance agreement fees Building rental 6269 Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous Contracted services Supplies and Materials 6325 Subscriptions for magazines, newspaper and periodicals. 24

25 Site licenses, single use software that has a per-unit cost of less than $ Supplies and materials for Office. Example: paper, pencils, markers, calculator tape and ribbons, liquid paper Printing Media Center Furniture Computer supplies Example: Toner for printers, CD-ROM, internal modems, motherboards, computer cables Other Operating Costs Employee In-District Travel. (includes registration fees and mileage for district business) Travel and related costs for General Administration while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to General Administration. (not associated with travel) 6499 Advertising, bid notices, etc Food and refreshments Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, fax machines, binding machines, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, printers, external CD-ROM, external hard drives, external backup. 25

26 Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 26

27 FUNCTION 51 - MAINTENANCE AND OPERATIONS Activities that maintain comfort, order, and safety in school buildings, on the grounds and in the vicinity of the school at all times Payroll Costs 6121 Para-professional employee (custodians) overtime pay Medicare 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6249 Maintenance and repairs for equipment, software upgrades and maintenance agreement fees Utilities 6269 Rental 6299 Miscellaneous Contracted Service Supplies and Materials 6315 Supplies and materials for janitorial use. Example: wax, insecticide sprays, soaps, deodorizers, trash can liners, paper towels, toilet paper, degreasers, and other items that are consider custodial supplies Other supplies. Example: oil, grease, tires, tubes Site licenses, single use software that has a per-unit cost of less than $ Other supplies for janitorial use. Example: back supports, shovels, rakes, brooms, mops, hoses, sprinklers, wastebaskets, trees/plants for outdoor planting and other items not considered custodial supplies Printing Media Center 27

28 Uniforms Furniture Computer supplies that have a per-unit cost of less than $500. Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs 6495 Membership Dues paid to clubs, committees or other organizations Permits Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for lawn mowers, weed eaters, edgers, buffers, vacuum cleaners. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Vehicles Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 28

29 FUNCTION 52 - SECURITY AND MONITORING SERVICES Expenditures for activities to keep students and staff surroundings safe, whether in transit to or from school, on a campus or participating in school sponsored events Payroll Costs 6121 Para-professional employee (security) overtime pay Medicare 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6219 Professional services. (Required to be licensed or registered with the State) 6249 Maintenance and repairs for equipment, software upgrades and maintenance agreement fees Rental Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous contracted services Supplies and Materials 6325 Subscriptions for magazines, newspaper, periodicals Site licenses, single use software that has a per-unit cost of less than $ Supplies and materials. Example: paper, pencils Printing Media Center 29

30 Furniture Computer supplies that have a per-unit cost of less than $500. Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs Employee In-District Travel. (includes registration fees and mileage for district business) Travel and related costs for Security Employees while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to Security Services. (not associated with travel) Food and refreshments Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, fax machines, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Vehicles Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 30

31 FUNCTION 53 - DATA PROCESSING SERVICES Expenditures for Data Processing Services Payroll Costs 6121 Para-professional employee (security) overtime pay Medicare 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6219 Professional services. (Required to be licensed or registered with the State) 6249 Maintenance and repairs for equipment, software upgrades and maintenance agreement fees Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous contracted services Supplies and Materials 6325 Subscriptions for magazines, newspaper, periodicals Site licenses, single use software that has a per-unit cost of less than $ Supplies and materials. Example: paper, pencils Printing Media Center Furniture 31

32 Computer supplies that have a per-unit cost of less than $500. Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs Employee In-District Travel. (includes registration fees and mileage for district business) Travel and related costs for Data Processing Employees while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to Data Processing Services. (not associated with travel) Food and refreshments Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: Typewriters, fax machines, computers, printers, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 32

33 FUNCTION 61 - COMMUNITY SERVICES Activities relating to the whole community or some segment of the community Payroll Costs 6118 Professional employee extra duty pay for performing duties beyond the normal working day. Example: workshops for parental involvement Para-professional employee extra duty pay for performing duties beyond the normal working day. Workshops for parental involvement Medicare 6142 Health Insurance 6143 Worker s Compensation 6145 Unemployment Compensation 6146 TRS Professional and Contracted Services 6249 Maintenance and repairs for equipment, software upgrades and maintenance agreement fees Rental 6291 Any fees, associated travel, and other related costs for consulting services. Consulting services are delivered by an independent contractor (not an employee of the District) for specialized services that are usually considered to supplement the existing expertise of the District Miscellaneous contracted services Supplies and Materials Site licenses, single use software that has a per-unit cost of less than $ Supplies and materials. Example: supplies for parent centers Printing Media Cener 33

34 Furniture Computer supplies that have a per unit cost of less than $500. Example: Toner for printers, CD-ROM, modems, motherboards, computer cables Other Operating Costs Employee In-District Training. (includes registration fees and mileage for district business) Travel and related costs for Community/Parental Employees while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Travel and subsistence for parents while attending out of district conferences and seminars. Example: conference registration fees, meals, transportation, lodging Membership Dues paid to clubs, committees or other organizations Fees as related to Data Processing Services. (not associated with travel) Food and refreshments Capital Outlay-Land, Buildings and Equipment Items with a per unit cost of greater than $500 and life expectancy of greater than one year will be capital outlay. Items not meeting this criteria will be coded Capital outlay expenditures for other equipment. Example: typewriters, sewing machines, ditto machines, thermal machines, laminators, terminals, overhead projectors, televisions, video recorders, audio recorder, movie projectors, opaque projectors, filmstrip projectors. Refer to Fixed Assets Procedures for more information. Refer to Fixed Assets Procedures for more information Capital outlay expenditures for computer equipment. Example: Computers, printers, external CD-ROM, external hard drives, external backup. Items with a per unit cost of greater than $5,000 and life expectancy of greater than one year will be capital outlay Data Processing, site licenses, single use of software more than $5,000 or more per unit cost Other equipment, furniture 34