FINANCIAL ACCOUNTING FOR FLORIDA SCHOOLS

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2 FINANCIAL ACCOUNTING FOR FLORIDA SCHOOLS This desk reference is provided to you by the Office of Management and Budget Department and the Finance Department. The guiding reference for all Florida school financial transactions is the Financial and Program Cost Accounting and Reporting for Florida Schools manual provided by the Florida Department of Education, otherwise known as the Red Book. Questions relative to expenditures already charged to your school s accounts should be directed to the Finance department at Budget questions regarding your school s allocation should be directed to your respective budget representative at the Office of Management and Budget.

3 FUNDS-SAP (Projects) Fund 001 General Fund The General Fund is used for your daily operating needs. Classroom supplies and office supplies are purchased from these funds. You will find teachers, paraprofessionals, media specialists, resource teachers, principals, assistant principals, secretaries, bookkeepers and school clerks budgeted in this fund as well. Allocations for this fund are included in school cost models. Funds that are comprised of 3 numeric digits are considered general fund. The General Fund cannot be used for the purchase of food or gifts. The only exception to this is if the food is part of the instruction, for example, food used in a Home Economics course. Also, General Fund money cannot be used to buy conveniences for the office or lounge such as coffee makers, microwaves or refrigerators. Fund 101 Classroom Reduction Amendment The Class Size Reduction Amendment Fund is for salaries and fringe benefits for additional classroom teachers in accordance with State law. The CSRA legislation requires the district to account for these funds separately from General Fund money. Allocations for this fund are included in school cost models. Substitute teachers are also budgeted in this fund. Fund 105 Safe Schools This allocation is usually for salaries and fringe benefits for the Safe Coordinator, SRO s, and D.A.R.E. Officers. In some cases, supply funds are given for these personnel. Allocations for this fund are included in school cost models. Fund 106 School Health Assistants This fund contains the salary and fringe benefits for the School Health Assistants. Schools cannot transfer funds to or from this fund. Allocations for this fund are included in school cost models. Fund 108 Speech Teachers This fund contains the salary and fringe benefits for Itinerant Speech Teachers funded by the district. Supply money is given on a limited basis. Schools cannot transfer funds to or from this fund.

4 Fund 110 Library Media Materials This fund is used for library books and materials that are catalogued in the media center. You cannot use this fund to purchase supplies, equipment or furniture for the media center. Fund 110 is a categorical fund and appears on your Cost Model and Site Model. Funding levels are based on FTE. Fund 115 Instructional Materials State These funds are for items that serve as a major tool for assisting in instruction. These items may be available in bound, unbound, kit or package form. May consist of hard backed or soft backed textbooks, consumables, learning laboratories, slides, films, and filmstrips, recordings, manipulatives, computer coursework, video discs, or other electronic media and other commonly accepted instructional tools. The funds cannot be used for equipment. The amount of funds is based on FTE. Schools receive a dollar amount per FTE for growth FTE and a separate amount per FTE for maintenance FTE. If your FTE increase from the previous October, then the growth rate is applied to the number of FTE by which your school grows. If there is no change or your school decreases in FTE, your funds are based on the number of FTE forecast for the year at the maintenance rate. Fund 115 is a categorical fund and appears on your Cost Model and Site Model. Fund 145 School Improvement The expenditures for this fund must be included as part of the School Improvement Plan that is approved by your SAC. The budgets for this fund are based on FTEs. Each school is allocated $10 per FTE. This fund is categorical and appears on your Cost Model and Site Model. Fund 176 SAI (Supplemental Academic Instruction) Includes Target Assisted Level I Readers, Remediation, and Urban Cohort. Fund 182 Special Allocations This fund is for teacher allocations for Small and Super Small Elementary Schools; Occupational and Physical Therapists, Homeless Unit, Abuse Unit, interpreter aides, and above allocation paraprofessionals.

5 Fund 185 Extended Day These funds are funds generated through the Extended Day after school programs at Elementary Schools. The appropriate use of these funds is described in your Extended Day Information Handbook. Fund 202 General Fund Non-Allocated General Fund Non-Allocated are funds that are donated to your school. Schools send the donation checks to the Finance Department for deposit. The funds are deposited in Fund 202. These funds are to be used as designated by the donor. Fund 211 Florida School Recognition Grant The Florida Legislature established this fund. The funds are awarded to A schools and schools that improve their grade. The School Staff and School Advisory Council (SAC) determine the usage of these funds. Expenditures must comply with State and Local purchasing procedures and guidelines. Allowable expenditures include faculty/staff bonuses, educational equipment, and material. It cannot be used for permanent positions. If using the fund for staff bonuses, the employer portion of FICA must be paid from this fund as well. Fund 240 Medicaid Fee for Services The expenditures in this fund are for the supplies related to the services that generate the fees. Fund 242 Lost/Stolen Textbooks These funds are collected for the replacement of items described under Fund 115 Fund 249 School Facility Rentals These are funds generated through the rental of school property. Since schools generate these funds, items such as staff shirts, lanyards, or other promotional items may be purchased with these funds. Fund 370 Mentor Program These funds are used for supplements for teachers who mentor new teachers. Fund 393 Reading Coaches These funds are used for allocation of Resource Teachers, Reading, for the purpose of Reading Coaches.

6 Fund 407 Elementary Education Home Visits The funds cover the Account Pays for home visits to students. This fund does not carry over. Fund 532 Assistance Plus This fund provides additional allocations for schools receiving a low school grade. This fund may include a bonus budget. Fund 536 Utility Expenditures These funds are for school utilities such as natural and bottled gas, electricity, heating oil, telephone, water, sewer, and sanitation services. The funds are not to be used for cellular telecommunications or pagers. Schools and departments are held harmless for the expenditures. These funds do not carry over. This fund is categorical and appears on the Cost Model and Site Model. Fund 572 Custodian Categorical This fund is no longer being used. The funding has been rolled into fund 001 for fiscal year 09 and beyond. Fund 577 After School Tutorial Program These funds are used to pay for tutors for before and/or after school. The funds can be used for supplies and equipment used directly in this program. These funds do not carry over. Fund 594 Technology Repair This fund is no longer being used. The funding has been rolled into fund 001 for fiscal year 09 and beyond.

7 FUNCTION CODES Function means the action or purpose for which a person or thing is used or exists. Function includes the activities or actions which are performed to accomplish the objectives of the enterprise. The activities of a local school system are classified into five broad general areas for functions. Instruction (5 # # #) for SAP Instructional Support (6 # # #) for SAP General Support (7 or 8 # # #) for SAP Community Services (9 1 # #) 93 for SAP Non Programmed Charges (9 # # #) for SAP Below are the approved functions for use: CODE DESCRIPTION 11-Basic (FEFP K-12) Instruction SAP 5100 Basic (FEFP K-12) Instruction DOE The basic program is part of the school board s Full-Time Equivalent (FTE) eligible instructional program which is not identified as Special Programs for Exceptional Students, ESOL, Vocational-Technical or Adult General Education. Programs for Students at Risk are included in the function. 12 Alternative Education SAP 5120 Alternative Education DOE 13 ESOL SAP 5130 ESOL DOE 20 Exceptional Instruction SAP 5200 Exceptional Instruction DOE Programs for exceptional student education are determined by law. The criteria for each program are specified by State Board of Education Rule.

8 30 - Vocational-Technical Instruction - SAP 5300 Vocational-Technical Instruction DOE Vocational-technical programs are established by law with program criteria established through State Board of Education Rule. All vocational courses are categorized into programs established by Legislature. 40- Adult Instruction SAP 41 Workforce Vocational & Industry SAP 42 Adult Basic & High School SAP 43 Adult with Disabilities SAP 5400 Adult General Instruction DOE All Adult General course offerings which are funded under the Workforce Development. 50 Pre-Kindergarten SAP 5500 Pre-Kindergarten DOE Instruction in Pre Kindergarten programs. Childcare programs, if fee supported, should be coded 9100, 93 for SAP. 56 Other Instruction (non-fte) SAP 5900 Other Instruction (non-fte) DOE Instruction not qualifying for FEFP funding; such as instruction provided in recreation and leisure courses, Lifelong Learning or Workforce Development. Project or cost center accounting may be needed for such programs in order to capture support costs. 62 Attendance and Social Work SAP 6110 Attendance and Social Work DOE Pertains to promoting and improving school attendance of pupils. It includes early identification of patterns of nonattendance, promoting positive pupil and parent attitudes toward attendance, analysis of causes of nonattendance, and enforcement of compulsory attendance. 63 Guidance Services - SAP 6120 Guidance Services DOE Pertains to helping pupils assess and understand abilities, aptitudes, interests, environmental factors, and educational needs; assisting pupils in increasing their understanding of educational and career opportunities; and aiding pupils in making optimum use of educational and career opportunities through the formulation of realistic goals. It includes counseling pupils and parents, evaluating the abilities of pupils, assisting pupils in making their own educational and career plans and choices, assisting

9 pupils in personal and social adjustments, and working with other staff members in planning and conducting guidance services. 64 Health Services SAP 6130 Health Services DOE Pertains to physical and mental health services which are not direct instruction. It includes activities involved with providing the pupil with appropriate medical, dental, psychiatric, and nurse services. 65 Psychological Services SAP 6140 Psychological Services DOE This area includes the professional services of a psychologist for pupil test analysis and for mental diagnosis. Pertains to supplementing the school system reservoir of information identifying the individuality of each pupil. 66 Parental Involvement SAP 6150 Parental Involvement DOE This function primarily relates to federal projects that require parent participation as a requirement of the grant. 67 Other Pupil Personnel Services SAP 6190 Other Pupil Personnel Services DOE Pupil personnel services not classified elsewhere in 6100, 61 in SAP sub functions. This would include positions such as diagnostic and child find specialists. 68 Library/Media Services SAP 6200 Library/Media Services DOE Consists of those activities concerned with the use of all teaching and learning resources, including hardware and content materials. Educational Media are defined as any devices, content materials, methods or experiences used for teaching and learning purposes. These include printed and non-printed sensory materials. Included are school media centers (school libraries) and central media center operations. Routine repair and maintenance of audio visual equipment should be coded to this function. 69 Instructional and Curriculum Development Services SAP 6300 Instructional and Curriculum Development Services DOE Activities designed to aid teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques which stimulate and motivate pupils. Included in this function are the following instructional support specialists: primary, technology, learning resource, and behavioral.

10 59 Instructional Staff Training Services SAP 6400 Instructional Staff Training Services DOE Activities designed to contribute to the professional or occupational growth and competence of members of the instructional staff during the time of their service to the school board or school. Among these activities are workshops, demonstrations, school visits, courses for college credits, sabbatical leaves, and travel leaves. All in-service training costs are to be recorded in this function and 7730, 83 in SAP (Non-Instructional). Substitute teachers hired to cover classes of teachers participating in training is a cost of in-service training 58 Instruction Related Technology SAP 6500 Instruction Related Technology DOE Technology activities and services for the purpose of supporting instruction. These activities include expenditures for internal technology support as well as support provided by external vendors using operating funds. These activities include costs associated with the administration and supervision of technology personnel, systems planning and analysis, systems application development, systems operations, network support services, hardware maintenance and support services, and other technologyrelated costs that are related to the support of instructional activities. Specifically, costs associated with the operation and support of computer learning labs, media center computer labs, instructional technology centers, instructional networks, and similar operations should be captured in this code. 71 Board of Education SAP 7100 Board of Education DOE Consists of activities of the elected or appointed body which has been created according to state law and vested with responsibilities for educational activities in a given administrative unit. Hint: This is generally not a function used at school locations. 72 General Administration (Office of the Superintendent) SAP 7200 General Administration (Office of the Superintendent) DOE Consists of those activities performed by the superintendent and assistant superintendents in general direction and management of all affairs of the school system. This includes all personnel and materials in the office of the superintendent. Hint: This is generally not a function used at school locations.

11 73 School Administration (Office of the Principal) SAP 7300 School Administration (Office of the Principal) DOE Consists of those activities concerned with directing and managing the operation of a particular school. It includes the activities performed by the principal, assistant principal, and other assistants in general supervision of all operations of the school, evaluation of staff members of the school, assignment of duties to staff members, supervision and maintenance of the records of the school, and coordination of school instructional activities with instructional activities of the school system. Includes clerical staff for those activities. Hint: Any direct charges incurred on the behalf of the principal would use this function and would include supplies, subscriptions and travel. 74 Facilities Acquisition and Construction SAP 7400 Facilities Acquisition and Construction DOE Consists of those activities concerned with the acquisition of land and buildings, remodeling buildings, construction of buildings and additions, initial installation or extension of service systems and other built-in equipment and improvements to sites. 75 Fiscal Services SAP 7500 Fiscal Services DOE Consists of those activities concerned with fiscal operation of the school system. This function includes budgeting, receiving and disbursing cash, financial accounting, payroll, inventory control, and internal auditing. Usually not used in K-12 schools. 76 Food Services SAP 7600 Food Services DOE Consists of those activities concerned with providing food to pupils and staff in a school or school system. Food purchased and served outside the district s defined Food Services program are to be charged as a purchased service of the applicable function. 81 Planning, Research, Development and Evaluation Services SAP 7710 Planning, Research, Development and Evaluation Services DOE Activities on a system-wide basis, associated with conducting and managing programs of planning, research, development and evaluation. Not used in K-12 general fund.

12 82 Information Services SAP 7720 Information Services DOE Activities concerned with writing, editing, and other preparation necessary to disseminate educational and administrative information to pupils, staff, managers, or to the general public through direct mailing, the various new media, or personal contact. Not used in K-12 general fund. 83- Staff Services SAP 7730 Staff Services DOE Activities concerned with maintaining and efficient staff for the school district including such activities as recruiting and placement, staff transfers, health services, and staff accounting. In-service training of non-instructional personnel is to be recorded as a cost of this function. Not used in K-12 general fund. 84 Statistical Services SAP 7740 Statistical Services DOE Activities concerned with manipulating, relating, and describing statistical information. 86 Internal Services SAP 7760 Internal Services DOE Activities concerned with buying, storing, and distributing supplies, furniture, and equipment; activities concerned with duplicating and printing for the school board; and mail room and courier services. Not used in K-12 general fund. 87 Other Central Services SAP 7790 Other Central Services DOE Central services not classified elsewhere in 7700 sub functions. Not used in K-12 general fund.

13 90 Pupil Transportation SAP 7800 Pupil Transportation DOE Consists of those activities which have as their purpose the conveyance of pupils to and from school activities, either between home and school, school and school, or on trips for curricular or co-curricular activities. Hint: Vehicle charges for automobiles, golf carts or tractors at school locations should be charged to the function which the vehicle supports. 91 Operation of Plant SAP 7900 Operation of Plant DOE Consists of activities concerned with keeping the physical plant open and ready for use. Major components of this function are utilities, including telephone service, and custodial costs. Operation of plant does not encompass repairs and replacement of facilities and equipment. Custodian may do light maintenance tasks, and should be coded to function 7900, 91 in SAP. 92 Maintenance of Plant SAP 8100 Maintenance of Plant DOE Consists of activities that are concerned with keeping the grounds, buildings and equipment at an acceptable level of efficiency through repairs or preventive maintenance. NOTE: Equipment repair services which are direct costs of specific programs within the FEFP shall be charged to the function of Instruction when the amount of such services is material in relation to the cost of the programs. Equipment repair services rendered for the functions of Pupil Transportation (7800, 90 for SAP) and Food Services (7600, 76 for SAP) are to be charged to those functions. Routine maintenance of AV equipment is to be charged to Instruction Media Services (6200, 68 for SAP). All other equipment repairs may be charged to 8100, 92 for SAP). If the maintenance labor force is used to construct facilities, the costs should be reclassified to function 7400, 74 for SAP. Hint: Use object code 4350 for repairs and maintenance expenditures with the above function.

14 89 Administrative Technology SAP 8200 Administrative Technology DOE Technology activities that support the school district s information technology systems, including support of the administrative networks, maintenance of administrative information systems, and administrative and managerial data processing. These activities include expenditures for internal technology support, as well as support provided by external vendors using operating funds. These activities include costs associated with the administration and supervision of technology personnel, systems planning and analysis, systems application development, systems operations, network support services, hardware maintenance and support services, and other technology-related administrative costs. 93 Community Services SAP 9100 Community Services DOE Consists of those activities that are not related to providing education for pupils in a school system. These include services provided by the school system for the community as a whole or some segment of the community, such as community recreation programs, civic activities, public libraries, programs of custody and care of children, and community welfare activities. Hint: This function will include the Extended Day Program. 94 Debt Service SAP 9200 Debt Service DOE Expenditures for the retirement of debt and expenditures for interest on debt including interest on current loans. Hint: This function is generally not used at school locations.

15 OBJECT CODES (Commitment Items - SAP) The type of goods or the nature of goods and services as the result of a specific expenditure is represented by the object code. We have five major categories identified below which are available for your use: 3## (43## for SAP) Purchased Services 4## (44## for SAP) Energy Services 5## (45## for SAP) Materials and Supplies 6## (46## for SAP) Capital Outlay 7## (47## for SAP) Other Expenses These major categories are further subdivided for detailed information about specific objects of expenditures. The following are definitions of the major subcategories. CODE DESCRIPTION 4311 Professional and Technical Services Corporations SAP 311 Professional and Technical Services Corporations DOE Services which by their nature can be preformed only by persons with specialized skills and knowledge which are acquired through intensive academic preparation. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, accountants, etc. Hint: The name of the vendor is a good indication about which of these codes to use. A vendor represented by a corporate name, such as ABC Consultants, Inc. would be coded with a 4311 object. Again, these are professional services provided generally by those academically trained and sometimes licensed to provide services in their field, such as educators, attorneys, lawyers and accountants.

16 4331 In-County Travel SAP 331 In-County Travel DOE Costs for transportation of all in-county expenses associated with traveling on business for the School Board. Hint: Travel is paid at $.55 per mile as of 1/1/09; don t pay this out of petty cash funds. Use the Travel Reimbursement Per Diem and Out-of-County Travel Voucher. Staff Development travel should be charged to function 6400, 59 in SAP. Use object 4730 for registration fees Out-of-County Travel SAP 332 Out of-county Travel DOE Costs for transportation, meals, hotel, registration fees, and other expenses associated with traveling on business for the School Board. Payments for Per Diem in lieu of reimbursement for subsistence (room and board) also are charged here. See the explanation of the various functions for further guidance concerning out-of-county travel. Hint: Make sure if the daily meal allowance is claimed, the following minimum travel timetable must be met: Breakfast: Leave before 6 am, back after 8 am $ 9.00 Lunch: Leave before 12 pm., back after 2 pm $ Dinner: Leave before 6 pm, back after 8 pm $ Ask any Florida hotel to waive sales tax for travel associated with government business. Don t pay from petty cash, use Per Diem and Out-of-County Travel voucher for advance and/or claim. All toll expenditures should be charged to in-county or out-of-county travel.

17 4350 Repairs and Maintenance SAP 350 Repairs and Maintenance DOE Expenditures for repairs and maintenance services NOT provided directly by district personnel. This includes contracts and agreements covering the upkeep of grounds, buildings and equipment. Hint: For equipment repair services which are direct costs of specific FEFP programs, use the following functions: SAP DOE Instruction Routine A/V Maintenance Food Service Pupil Transportation Other Equipment Repairs & Contracted Maintenance 4360 Rentals SAP 360 Rentals DOE Expenditures for leasing or renting land, buildings, films, and equipment for both temporary and long-range use of the district school board. Include fees charged for annual maintenance of software and broadcast rights fees. Hint: Annual software maintenance is charged to this object Communications Postage SAP 371 Communications Postage DOE Postage expenditures for the school system are charged here. Hint: Also included would be package delivery services such as Federal Express or UPS Communications Telephone SAP 372 Communications Telephone DOE Expenditures to provide telephone, pager, cellular and fax service for the school system. Hint: Cellular and pager bills are paid centrally and charged back periodically to your accounts. If you have a question about a particular month s charge, call Communications at to research a particular invoice.

18 4381 Water, Sewer and Garbage SAP 381 Water, Sewer and Garbage DOE Public utilities services other than energy services. Hint: These charges are usually paid directly through Accounts Payable Other Purchased Services SAP 390 Other Purchased Services DOE Expenditures for all other purchases services not included above such as printing, binding, reproduction, pest control, and other non professional purchased services. Hint: This object would not include repair services. Notary expenses are charged here, use function 7300, 73-SAP in schools SBOC Field Trips SAP 391 SBOC Field Trips DOE Expenditures for field trips utilizing SBOC bus services. Hint: Transportation Services prepares an invoice to your school each month for charges related to field trips. Compare the extra trip billing to the budget status detail charges on your school s monthly financial report. Questions? Call Transportation Services at Field Trip Internal Accounts SAP 392 Field Trip Internal Accounts DOE Internal Account Deposits used to pay for Field Trips (4391). At the end of each month, expenditures are moved from 4391 to The amount to be moved will be equal to the deposited amount in Other Services-Chargebacks SAP Expenditures for various purchased services provided by departments within the school system for schools and other work locations Hint: Do not use 4393 for requisitions. This account is charged by Fiscal Services and work locations are responsible for providing sufficient budget.

19 4394 Kelly Services Substitute Expenditures SAP Expenses for substitutes will be charged to this object. Hint: This is a new budget category for schools and you should see charges on your monthly budget status summary reports as costs are incurred. Schools are responsible for covering all substitute teacher costs Energy Services SAP 400 Energy Services DOE Expenditures for the various types of energy used by the district are to be classified as follows: 4410 Natural Gas 4420 Bottled Gas 4430 Electricity 4440 Heating Oil 4450 Gasoline 4460 Diesel Fuel 4490 Other Energy Services Hint: These line item categories will be budgeted for you by the Budget Dept Supplies SAP 510 Supplies DOE Consumable supplies for the operation of the school system, including freight charges. Instructional, custodial, and maintenance supplies are examples. Hint: These charges are most commonly the ones as a result of the purchase of general operational materials such as cleaning or office supplies. The maintenance department charges 4510 only for supplies used in a repair. Copy machine or projector parts charged here. Books used neither for direct instruction nor in a library will be charged to object Blank cassettes are charged to this object, use 4621/4622 for pre-recorded tapes. Although funds have been initially budgeted in this object, it is proper to transfer funds to another category if a planned expenditure is appropriate for another object prior to placing a new requisition.

20 4513 Supplies Chargebacks -SAP Expenditures for various supply items provided by departments within the school system for schools and other work locations Hint: Do not use 4513 for requisitions. This account is charged by Fiscal Services and work locations are responsible for providing sufficient budget Supplies/Instructional Materials-SAP Instructional supplies used only in the classroom or the media center Purchasing Card Charges-SAP Hint: DO NOT use 4519 for requisitions or transfer budget to this commitment item. This account is charged by Fiscal Services as a default account when charges are not allocated properly or inadequate funds are available in the commitment item to which expenditures are allocated for P-Card charges. Work locations are responsible for reclassifying expenditures to the appropriate commitment item Textbooks SAP 520 Textbooks DOE Textbooks furnished by the district, including freight. Included also are workbooks, textbook binding or repair, and text related materials. Hint: If the books are not used in a library or for other than direct instruction, use Make sure to tell your vendors that the early spring orders for the following fall will not have a Purchase Order date until July 1, when the district is legally allowed to initiate purchases for the upcoming school year Periodicals SAP 530 Periodicals DOE A periodical is any publication appearing at regular intervals of less than one year and continuing for an indefinite period. Media center periodicals and newspapers will use this object code. Hint: Media Center purchases will use function 6200, (68-SAP). Periodicals for other functions such as school administration will use object 4510 and the appropriate function.

21 4540 Oil, Grease SAP 540 Oil, Grease DOE For use in motor vehicles of all kinds. Hint: Generally used only at a location that a district owned vehicle is assigned Repair Parts SAP 550 Repair Parts DOE For repair parts, antifreeze, and supplies used in the district-owned vehicles, pupil transportation or otherwise, with the exception of gas, oil, grease and gear lubricants. Hint: Generally used only at a location that a district owned vehicle is assigned Tires and Tubes SAP 560 Tires and Tubes DOE For tires and tubes. Hint: Generally used only at a location that a district owned vehicle is assigned Other Materials and Supplies - SAP 590 Other Materials and Supplies DOE Expenditures for all other supplies and materials not included above. Although this is a valid object, please classify all expenditures for other materials and supplies, under Hint: If you re unsure of the object code, please use Library Books-New Libraries SAP 611 Library Books-New Libraries DOE Expenditures for new libraries only, purchases of library books for general use by students, including any reference book, even though such reference books may be used solely in the classroom. Also recorded here are costs of freight for school library books. Hint: Most schools purchasing library books will use object This code is for new schools only Library Books Existing Libraries SAP 612 Library Books Existing Libraries DOE Expenditures for existing libraries, for regular or incidental purchases of school library books for general use by students, including any reference book, even though such

22 reference books may be used solely in the classroom. Also recorded here are costs of freight for school library books. Hint: Make sure to tell your vendors that the early spring orders for the following year will not have a Purchase Order date until July 1, when the district is legally allowed to initiate purchases for the upcoming school year Capitalized Audio-Visual Materials SAP 621 Capitalized Audio-Visual Materials DOE Expenditures for non-consumable materials such as films, filmstrips, recordings, exhibits, charts, maps, and globes, with unit costs of at least $1000. Hint: Don t forget to consider the cost of freight in the unit price. If an audio-visual item to be purchased is $965 and the estimated freight is another $35, then the 4621 is the correct code to use. Audio-Visual equipment such as projectors, cameras, camcorders, etc. cannot be purchased under this commitment item, Use 4641 or 4642 for A-V equipment Non-Capitalized Audio-Visual Materials SAP 622 Non-Capitalized Audio-Visual Materials DOE Same as object 4621 except unit costs is less than $1000. Hint: Keep in mind the unit cost, including freight, should be less $1000 and is an audio-visual product Capitalized Furniture, Fixtures, and Equipment SAP 641 Capitalized Furniture, Fixtures, and Equipment DOE Expenditures for initial or additional items of equipment such as furniture, furnishings, machinery, and portable bleachers that are not integral parts of the building service systems, with unit costs of at least $ Non-Capitalized Furniture, Fixtures, and Equipment SAP 642 Non-Capitalized Furniture, Fixtures, and Equipment DOE Same as object 4641 except unit cost is less than $1000. Hint: The unit cost is the important factor. If you re buying 50 units at $600 each, the correct object is 4642, despite the total purchase being $30,000. The unit cost is below the $1000 threshold; that s the key factor in determining whether the item becomes part of your inventory Capitalized Computer Hardware SAP 643 Capitalized Computer Hardware DOE

23 Computer equipment including: Central Processing Unit (CPU), peripherals, video boards, sound cards, printers, monitors, scanners, floppy drives, CD-ROM drives and other adaptive hardware. The unit cost is $1000 or more. Hint: New computer or printer equipment will probably qualify for this object as the threshold is $1000 per unit. As you purchase upgrades for existing systems, such as expanded or extended memory (RAM) or a larger color monitor, watch the unit price closely because it will sometimes cost less than $1000 minimum for placing the item into inventory Non-Capitalized Computer Hardware SAP 644 Non-Capitalized Computer Hardware DOE Computer equipment including: Central Processing Unit (CPU), peripherals, video boards, sound cards, printers, monitors, scanners, floppy drives, CD-ROM drives and other adaptive hardware. The unit cost is less than $1000 per unit. Hint: The unit cost is still the important factor. If you re buying 10 memory boards units at $600 each, the correct object is 4644, despite the total purchase being $ Buses SAP 651 Buses DOE Motor vehicles regularly used for the transportation of pupils of the public schools to and from school and from school activities, excepting motor vehicles of the type commonly called pleasure cars and carrying eight pupils or less. Hint: This code is used primarily for the acquisition or purchase of school buses Motor Vehicles, Other than Buses SAP 652 Motor Vehicles, Other than Buses DOE Expenditures for all types of motor vehicles licensed for road use, except buses. Hint: This object will generally not be used in school locations.

24 4680 Remodel & Renovate SAP 680 Remodel & Renovate DOE Expenditures for major permanent structural alterations in existing buildings Capitalized Software SAP 691 Capitalized Software DOE Not used by OCPS. Hint: Use object 4692 for all software purchases Non-Capitalized Software SAP 692 Non-Capitalized Software DOE Expenditures for computer software Redemption of Principal SAP 710 Redemption of Principal DOE Hint: This object will generally not be used in school locations Interest SAP 720 Interest DOE Expenditures from current funds for interest on lease purchase agreements or Section loans. Hint: This object will generally not be used in school locations Dues and Fees SAP 730 Dues and Fees DOE Included are dues in professional organizations as determined by school board policy and procedures. Also included are tuition fees for employee training activities when paid separately from travel. Hint: If you re using a requisition to pay registration fees, use this object OCPS Substitute Teachers SAP 751 OCPS Substitute Teachers DOE Old object for substitute teacher expenses replaced with 4394.

25 4759 OPS Supplement Pay SAP 759 OPS Supplement Pay DOE Expenditures for salaries of adjunct instructors, hourly pay for direct instruction and substitutes other than a teacher Miscellaneous Expenses SAP 794 Miscellaneous Expenses DOE Expenditures for other expenses which cannot be assigned above. Hint: This category is to be used when one of the other 47# # object numbers cannot be assigned. Other Object Codes 41## - Salaries or 42## Employee Benefits On your monthly reports, you might see an object such as This object relates to teacher aide salaries at your location. If the object begins with 41##, then it is a salary account. Similarly, object 4220 is used for FICA/Medicare district costs, so employee benefits always begin with a 42## number. Hint: The only other salary account for district employees would be for temporary personnel under a 475# object. Payroll and related benefits are charged to your location through the bi-weekly payroll.