Online Version

ANN ARBOR PUBLIC SCHOOLS

Account Code Handbook

Prepared by: Purchasing & Business Support Services
Operations Division
May 2008

TABLE OF CONTENTS
Introduction........................................................................................ i
Michigan Public School Accounting Manual Information
Financial Information Database (FID) ............................ ii
Expenditure Chart of Accounts - Summary of Changes.............iii

General Fund Expenditures – Account Code Structure .................1
Coding Dimensions – Definitions .............................................. 2-3
Dimensions Chart ............................................................................4
Coding Structure..............................................................................5
Function Codes ................................................................... 6-10
Object Codes ......................................................................11-21
Allowable Function Codes to Use With Object Codes
per MDE-required Changes (FID) .................................22-33

Location Codes...............................................................................34
Numeric....................................................................35-38
Program/Subject Codes ................................................................39
Alpha ........................................................................40-46
Numeric....................................................................47-53
Special Education ....................................................54-55
Activity Codes ................................................................................56
Alpha ........................................................................57-69
Numeric....................................................................70-82
Responsibility Codes ................................................................83-84
Supplies and Equipment Criteria ..............................................85-86
Account Code Function Definitions ..........................................87-93

INTRODUCTION
This account code handbook is intended to enhance
understanding of account codes used by budget managers and other
support staff in the school district. It focuses mainly on general fund
expenditure account codes; similar account code structures are used
for athletic, trust and agency, building and site, recreation, and grant
funds.
To take advantage of the maximum flexibility allowed by the
Michigan Department of Education (MDE), the school district uses
seven-dimension account codes containing twenty-two digits. The
information on the following pages is taken directly from the
Michigan Public School Accounting Manual and its recent revisions.
This manual establishes uniform classification and recording of
accounting transactions for public school districts and academies in
the state of Michigan.
While the MDE accounting manual remains the authoritative
source, this handbook offers a “user-friendly” guide to better
understand the Ann Arbor Public Schools’ account codes. All district
staff who work with budgets will find it very helpful and a must to
have.

Linda N. Doernte
Director
Purchasing & Business Support Services

i

May 2008

Michigan Public School Accounting Manual Information

Financial Information Database (FID)
In 2002, the Michigan Department of Education mandated changes in the
Michigan Public School Account Manual Chart of Accounts. These changes were
made in order to use the Financial Information Database (FID) process which
replaced the old Education Data Network (EDN). The FID objectives are:
• To minimize district data entry for financial reporting
• To replace the aging Education Data Network (EDN)
• To collect financial data required by federal and state mandates
• To collect financial data that establishes meaningful relationships with the
core data sets.
Changes in the Chart of Accounts mandated by Michigan Department of
Education MUST be implemented to enable our school district (or any school
district in Michigan for that matter) to submit required financial data using the
Financial Information Database (FID) process. Non-compliance will mean
withholding of state aid for our district.
Note that the changes presented in this handbook are only for the
Expenditure Chart of Accounts. Numerous changes have also been implemented
in the Balance Sheet and Revenue Chart of Accounts. However, these areas are
not covered in this handbook.
The Finance Department and our office (Purchasing & Business Support
Services) have worked and are still working on building the appropriate account
codes to comply with this requirement. We will continue to provide you with
updates as necessary to ensure that we are in compliance with MDE’s
requirements.

ii

Expenditure Chart of Accounts
Summary of Changes
Use of general location codes such as 227 (All Schools), 180, 182 or 165 are no
longer allowed in Instruction (100 series). They are allowed in Supporting
Services (200 series) & Community Services (300 series).
1) A school location code (see pages 34-36) is required when using Instruction
functions (100 series – see page 7).
Example:

INSTRUCTION Functions (100 series)
111 – Elementary
112 – Middle School
122 – Special Education
01.111.3210.XXX.000.0000.XXX
__________________________
school location code required

2) Supporting Services and Community Services functions (see pages 8-9) may
require a specific object.
Example: On page 23 of this handbook, function 232 is specifically assigned to
object 111X, Superintendent's salary. The Financial Information Database
(FID) process only allows use of Function 232 for Object 111X.
3) Fund, function, object, location, program, activity, and responsibility codes
have been added and/or deleted as of December 2007. Some function and
object codes were redefined for greater clarity in recording expenditure
transactions.
New object additions worth noting:
Object
Object

3450
4140

Copyright Fees and Software License/Agreements
Software Maintenance Agreements

iii

GENERAL FUND EXPENDITURES
ACCOUNT CODE STRUCTURE

1

CODING DIMENSIONS
DEFINITIONS
FUND - An independent fiscal and accounting entity, preferably with a selfbalancing set of accounts, with its own assets, liabilities, resources, and fund balances
which are segregated for the purpose of carrying on specific activities in accordance
with special regulations, restrictions, or limitations. Following are the Funds we
have in the school district.
FUND CODE
01
02
03
04
05
06
07
08
09
10
23
45
46
48

FUND NAME
General Fund
Grant Programs Fund
Not In Use
Food Service Fund
Athletics Fund
Recreation Fund
Common Debt Fund
Building & Site Fund
Includes: Capital Needs, 2004 Bond,
2003 Sinking Fund, and 1995 Bond
Trust & Agency Fund
Scholarship Fund
Child Care Program
2005 Sinking Fund
2006 Bond Series II
2008 Bond Series III

FUNCTION - Function includes the activities or actions, which are performed to
accomplish the objectives of a school or department.
OBJECT - The service or commodity obtained as the result of a specific activity.
1000
2000
3000-4000
5000
6000
7000
8000

Salaries
Employee Benefits
Purchased Services
Supplies and Materials
Capital Outlay
Other Expense
Outgoing Transfers & Other Transactions

2

SUFFIX- Additional information that may be desired to further define
the account code. The school district uses suffixes (4th digit in the
Object Code) to classify expenditures in even more detail. These are:
Suffix 1
Suffix 2
Suffix 3
Suffix 4
Suffix 0

-

Contractual Salaries
Supplemental Pay
Fringe Benefits including Retirement and FICA
Hourly Pay
Non-Salary items

LOCATION - This identifies the school/department which originates the
transaction.
PROGRAM/SUBJECT - A plan of activities and procedures designed to accomplish
a predetermined objective. We use the Subject/Program area to identify core classes
and other instructional programs such as: Math, Science, and Social Studies.
ACTIVITY – This dimension is used to identify student activities and other district
activities.
RESPONSIBILITY - This identifies schools and departments responsible for
monitoring a specific account code or a group of account codes.

3

DIMENSIONS CHART
1

2

3

4

5

6

7

XX

XXX

XXXX

XXX

XXX

XXXX

XXX

FUND_
FUNCTION_____
OBJECT___________________
*AAPS suffix_________________
LOCATION__________________________
PROGRAM/SUBJECT____________________________
ACTIVITY_________________________________________________
RESPONSIBILITY___________________________________________________

*AAPS SUFFIXES
Contractual
Supplementary
Fringe
Hourly
Non-Salary Item

1 – Example: 01.111.1241
2 – Example: 01.111.1242
3 – Example: 01.111.2833
4 – Example: 01.111.1244
0 – Example: 01.111.5610

4

CODING STRUCTURE
(Applicable to All Funds)
FUND

FUNCTION

01.

XXX.

FUND

FUNCTION OBJECT

01.

112.

FUND

FUNCTION OBJECT

LOCATION

01.

112.

XXX.

FUND

FUNCTION OBJECT

LOCATION

PROGRAM/SUBJECT

01.

112.

769.

XXX.

FUND

FUNCTION OBJECT

LOCATION

PROG/SUB

ACTIVITY

01.

112.

769.

040.

XXXX

FUND

FUNCTION OBJECT

LOCATION

PROG/SUB

ACT.

RESP.

01.

112.

4120.

769.

040.

0000.

XXX

4120.

769.

040.

0000.

105

XXXX.

4120.

4120.

4120.

EXAMPLE:
01.

112.

GEN. FUND
EXPENDITURE

CLAGUE
REPAIRS/EQUIPMENT

ART

ACTIVITY
DEPARTMENT OR
SCHOOL REPONSIBILITY

MIDDLE SCHOOL

5

FUNCTION CODES

6

GENERAL FUND – EXPENDITURE ACCOUNT
FIRST DIMENSION – (TWO POSITIONS) – FUND

FUND
01.

SECOND DIMENSION – (THREE POSITIONS) – FUNCTION FUNCTION
XXX.
FIRST POSITION
OF THREE
100
200
300
400
500-600

INSTRUCTION
SUPPORTING SERVICES
COMMUNITY SERVICES
PAYMENTS TO OTHER GOVERNMENTAL
AGENCIES, FACILITIES ACQUISITION, AND
PRIOR PERIOD ADJUSTMENTS
OTHER FINANCING USES
FUNCTION

100

INSTRUCTION

110
111
112
113
118
119

Basic Program
Elementary
Middle School/Junior High
High School
Pre-kindergarten (Pre-School)
Summer School

120
122
125
127

Added Needs
Special Education
Compensatory Education
Career and Technical Education

130
131
132
133
135

Adult/Continuing Education
Basic
Secondary
Secondary Vocational
Occupational Training or Upgrading Retraining

7

GENERAL FUND – EXPENDITURE ACCOUNT
FUNCTION
200

SUPPORTING SERVICES

210
211
212
213
214
215
216
218
219

Support Services – Pupil
Truancy/Absenteeism Services
Guidance Services
Health Services
Psychological Services
Speech Pathology and Audiology Services
Social Work Services
Teacher Consultant
Other Pupil Support Services

220
221
222
224
225
226
227
229

Support Services – Instructional Staff
Improvement of Instruction
Educational Media Services
Educational Television
Instruction Related Technology
Supervision and Direction of Instructional Staff
Academic Student Assessment
Other Instructional Staff Services

230
231
232
233

Support Services – General Administration
Board of Education
Executive Administration
Grant Writer/Grant Procurement

240
241
249

Support Services – School Administration
Office of the Principal
Other School Administration

250
252
257
259

Support Services - Business
Fiscal Services
Internal Services
Other Business Services

260
261
266

Operations & Maintenance
Operating Buildings Services
Security Services

8

GENERAL FUND – EXPENDITURE ACCOUNT
FUNCTION
270
271

Pupil Transportation Services
Pupil Transportation Services

280
281
282
283
284
285
289

Support Services – Central
Planning, Research, Development, and Evaluation
Communication Services
Staff/Personnel Services
Non-Instructional Technology Services
Pupil Accounting
Other Central Services

290
291
292
293
294
295
297
299

Support Services – Other
Pupil Activities
Bookstore Activities/Consignment Activities
Athletic Activities – Athletic Fund ONLY
Endowment Activities – Trust Fund ONLY
Agency Activities
Food Services – School Lunch Fund (Food Services)
ONLY
Other Support Services

300

COMMUNITY SERVICES

311
321
331
341

Community Services Direction
Community Recreation
Community Activities
Public Library – Special Revenue & Trust Funds
ONLY
Custody and Care of Children
Welfare Activities
Non-Public School Pupils
Other Community Services

351
361
371
391
400

PAYMENTS TO OTHER GOVERNMENTAL
AGENCIES, FACILITIES ACQUISITION, AND
PRIOR PERIOD ADJUSTMENTS

411

Payments to Other Public Schools Within the State of
Michigan
Payments to Other Public Schools OUTSIDE the State
of Michigan

421

9

GENERAL FUND – EXPENDITURE ACCOUNT
FUNCTION
431
441
445

Payments to State Schools for the Deaf and Blind
Payments to Other Governmental Entities – SubGrantee Relationships Only
Payments to Not for Profit Entities – Sub-Grantee
Relationships Only

450
451
452
453
455
456
459

Facilities Acquisition
Site Acquisition Services
Site Improvement Services
Architecture and Engineering Services
Building Acquisition and Construction Services
Building Improvement Services
Other Facilities Acquisition and Construction Services

490
491
492

Prior Period Adjustments
Prior Period Adjustments – Material Transactions
Adjustments to Prior Period Revenue Accounts (Debit
Amounts)

500-600

OTHER FINANCING USES

511
512

Debt Service – Long Term Only
Debt Service – Long Term Only – Payment to Escrow
Agent
Un-amortized Gain/Losses on Debt Defeasance

513
601-659

FUND MODIFICATIONS – OTHER OPERATING
TRANSFERS OUT

611
621
623
641
661

Grants
Athletics
Recreation & Education
Capital Projects
Trust & Agency

10

OBJECT CODES

New Object Additions

Object 3450 – Copyright Fees and Software License/Agreements
Object 4140 – Software Maintenance Agreements

11

GENERAL FUND – EXPENDITURE ACCOUNT
FUND
01.

FUNCTION
112.

THIRD DIMENSION – (FOUR POSITIONS) =

OBJECT
XXXX

FIRST POSITION
OF FOUR
1000
2000
3000-4000
5000
6000
7000
8000

SALARIES
EMPLOYEE BENEFITS
PURCHASED SERVICES
SUPPLIES AND MATERIALS
CAPITAL OUTLAY
OTHER EXPENDITURES
OUTGOING TRANSFERS & OTHER TRANSACTIONS

The following pages will give you a listing of all object codes. Salary object codes in
the 1000 series have suffixes in the fourth position (for AAPS use only).
Examples:
Salary/Benefits
124X – The fourth position is the suffix
1241 – Contractual Salary
1242 – Supplemental Pay
2833 – Fringe Benefits
1244 – Hourly Pay
Non-salary
5110 – Teaching/Testing Supplies and Materials
Remember to use these suffixes.

12

GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
1000

-

SALARIES

1100
111X
112X
113X
114X
115X
116X
117X
118X
119X

-

Administration
- Superintendent
- Assistant Superintendent
- Administrative Assistant
- Board Member
- School Direction and Management (Principal)
- Supervision/Direction - Instructional Staff
- Program/Department Direction
- Research
- Other Administration

1200
121X
122X
123X
124X
125X
126X
127X
128X
129X

-

Professional - Educational
- Curriculum
- Counseling
- Educational Media Specialist
- Teaching
- Instructional Consulting
- Instructional Media
- Visually Handicapped Media
- Speech and Language Therapist
- Other Professional Educational

1300
131X
132X
133X
134X
135X
139X

-

Professional - Business
- Accounting
- Auditing
- Legal
- Personnel
- Architect - Engineer
- Other Professional - Business

1400
141X
143X
144X
145X
147X
148X
149X

-

Professional - Other
- Medical - Dental
- Psychological
- Social Work
- Nursing
- Physical Therapy
- Occupational Therapy
- Other Professional - Other

13

GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
1500
151X
153X
154X
155X
156X
159X

-

Technical
- Information Management
- Purchasing
- Testing
- Crafts and Trades
- Recreation/Coaches
- Other Technical

1600
161X
162X
163X
164X
165X
166X
167X
168X
169X

-

Operation and Service
- Vehicle Operation (driver of bus, truck, or auto)
- Secretary - Clerical - Bookkeeper
- Aides (parapros, aides, bus attendants, etc.)
- Custodian
- Food Service - Function 297 NOT for General Fund
- Security and Monitors
- Laborer
- Attendance
- Other Operation and Service

1700
172X
175X
176X
179X

-

Special Salary Payments
- Disability Payments
- Sabbatical Leave Pay
- Termination Pay (Severance)
- Other Special Payments

1800
181X
182X
183X
184X
185X
186X
187X
188X
189X

-

Temporary Salaries
- Administration
- Professional - Education
- Professional - Business
- Professional - Other
- Technical
- Operation and Service, includes Aides (Teacher Assistants)
- Teaching
- Clerical/Administrative Support
- Other Temporary Salaries

1900
191X
192X
193X
194X
195X

-

Overtime Salaries and Extension of Contract
- Administration
- Professional Educational
- Professional - Business
- Professional Development
- Technical

14

GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
196X
197X
198X
199X
2000

-

Operation and Service, includes Aides (Teacher Assistants)
Teaching
Clerical/Administrative Support
Other Overtime Salaries

-

EMPLOYEE BENEFITS

2100
2113
2123
2133
2143
2153
2193

-

Employee Insurance
- Group Life
- Group Disability
- Group Health and Accident
- Dental Health Care
- Vision Care
- Other

2200
2213
2293

-

Special Leave Payments
- Early Retirement Incentives
- Other Special Leave Payments

2300
2313
2393

-

Special Allowances
- Tuition
- Other Special Allowances

2400
2413

-

Professional Services
- Reimbursement for Employee Physicals and
Other Health Related Services
- Other Professional Services Paid on Behalf
of Employees

-

Mandatory Coverage
- Reimbursement to State for Retirement and
Federal Program Salaries
- Contribution to State and Local Retirement Funds
- Employer Social Security
- Workman's Compensation
- Unemployment Compensation

-

Other Employee Benefits
- Cash in Lieu of Benefits
- Other Benefits (like Paid Service Credits and
Personal Use of Company Owned Vehicles)

2493
2800
2813
2823
2833
2843
2853
2900
2923
2993

15

GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
3000 - 4000

-

PURCHASED SERVICES
(NON-SALARY ITEMS)

3100
3110
3120
3130
3140
3150
3160
3170
3180
3190

-

Professional and Technical Services
- Instructional Services
- Employee Training and Development Services (employee tuition)
- Pupil Services
- Staff Services
- Management Services
- Management Information Services
- Legal Services
- Audit Services
- Other Professional and Technical Services

3200
3210
3220

-

Travel/Workshops - Staff
- Travel costs for regular duties (includes itinerant teachers)
- Workshops and Conferences

3300
3310
3320
3330

-

Client/Pupil Transportation
- Client/Pupil Transportation by Contract Carrier
- Allowance Paid Client/Pupils for Transportation
- Client/Pupils Transported by Private Automobile

3400
3410
3430
3450
3490

-

Communication
- Telephone
- Mail/Postage
- Copyright Fees and Software License/Agreements
- Other Miscellaneous Communications

3500
3510

-

Advertisement
- Advertisement

3600
3610

-

Printing and Binding
- Printing and Binding

3700
3710

-

Tuition
- Tuition (to colleges)

3800
3830
3840
3890

-

Utility Services
- Water Sewage
- Waste and Trash Disposal
- Other Utility Services

16

GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
3900
3910
3920
3930
3990

-

Insurance and Bond Premiums
- Property and Liability (Includes Building Insurance)
- Errors and Omissions (Legal Liability)
- Fleet Insurance
- Other Insurance and Bond Premiums

4100
4110
4120
4130
4140
4190

-

Repairs and Maintenance Services
- Land and Building
- Equipment
- Vehicle/Bus Repairs and Maintenance
- Software Maintenance Agreements
- Other Repairs and Maintenance

4200
4210
4220
4230

-

Rentals
- Land and Building
- Equipment
- Vehicle/Bus Rentals (Includes when operated by
School Employees)
- Technology Related Equipment
- Other Rentals

-

Other Purchased Services
- Other Purchased Services (like field trip admission fee
and/or bus tokens)

4270
4290
4900
4910

17

GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
5000

-

SUPPLIES AND MATERIALS

5100
5110

-

Teaching/Testing Supplies and Materials
- Teaching/Testing Supplies and Materials

5200
5210

-

Textbooks
- Textbooks

5300

-

Educational Media Books (Additions to Existing
Libraries)
- Educational Media (Additions to Existing Media Centers)

5400
5410

-

Periodicals
- Periodicals

5500
5510
5520
5530
5540
5550
5590

-

Energy Supplies
- Natural Gas
- Electricity
- Bottled Gas
- Heating Oil
- Coal
- Other Energy Supplies

5600
5610
5620

-

Resale Supplies and Materials
- Food
- USDA Commodity Delivery Charge - Function 297 is
ONLY for Food Service Fund
- Merchandise
- Non-Food Items
- USDA Commodities Usage - Function 297 is ONLY for
Food Service Fund
- Other Resale

5700
5710
5720
5730
5790

-

Transportation Supplies
- Motor Fuel, Oil, Grease
- Tires, Tubes, Batteries
- Vehicle Repair Parts
- Other Transportation Supplies

5900
5910
5980
5990

-

Other Supplies
- Office Supplies
- Misc. Hardware and Tools
- Misc. Supplies and Materials

5310

5630
5640
5650
5690

18

GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
6000

-

CAPITAL OUTLAY

6100
6110

-

Land
- Land

6200
6210
6220

-

Building and Additions
- Expenditures for Acquiring Existing Buildings
- Non-Property Expenditures for Buildings Built and
Alterations Performed by Contractors
- Non-Property Expenditures for Buildings Built and
Alterations Performed by ISD/LEA Staff

6300
6310
6320

-

Improvements Other Than Buildings
- Improvements Other Than Buildings - Depreciable
- Improvements Other Than Building - Non-Depreciable

6400
6410
6420
6450
6460

-

Equipment and Furniture
- New Equipment and Furniture - Depreciable
- New Equipment and Furniture - Non-Depreciable
- Equipment and Furniture - Depreciable
- Equipment and Furniture - Non-Depreciable

6500
6510
6520
6550
6560

-

Vehicles Other Than Buses
- New Vehicles Other Than Buses - Depreciable
- New Vehicles Other Than Buses - Non-Depreciable
- Replacement Vehicles Other Than Buses - Depreciable
- Replacement Vehicles Other Than Buses - Non-Depreciable

6600
6610
6620
6650
6660
6670
6680

-

School Bus Purchases
- New School Buses - Depreciable
- New School Buses - Non-Depreciable
- Replacement School Buses - Depreciable
- Replacement School Buses - Non-Depreciable
- Refurbished School Buses - Depreciable
- Refurbished School Buses - Non-Depreciable

6700
6710
6720

-

Educational Media and Text Books
- Text Books - Initial Furnishing - Depreciable
- Educational Media - Initial Furnishing - Depreciable

6900
6910
6920

-

Other Capital Outlay
- Other Capital Outlay - Depreciable
- Other Capital Outlay - Non-Depreciable

6230

19

GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
7000

-

OTHER EXPENDITURES

-

7140
7150

Redemption of Long-term Bonds, Loans
and Capital Leases
- Redemption of Term Bond Principal
- Redemption of Serial Bond Principal
- Redemption of Furniture and Equipment Notes
and Loans Principal
- Redemption of School Bond Loans Principal
- Capital Lease Redemption

7160
7190

- Redemption of School Bus Loan Principal
- Redemption of Other Long Term Debt Principal

7100
7110
7120
7130

7200
7210
7220
7230
7240
7260
7290

-

Interest on Debt
- Interest on Notes and Loans
- Interest on Serial Bonds
- Interest on Term Bonds
- Interest on School Bond Loans
- Interest on School Bus Loans
- Interest on Other Long Term Loans

7300
7310
7320
7330

-

Other Financing and Debt Expenditures
- Other Bond Issuance Costs
- Payments to Bond Escrow Agent
- Payments for Premiums and Discounts

7400
7410

-

Dues and Fees
- Dues and Fees

7500
7510

-

Claims and Judgements
- Claims and Judgements

7600
7610

-

Taxes Abated and Written Off
- Taxes Abated and Written Off

7700
7710

-

Amortization and Depreciation
- Amortization and Depreciation

7800
7810

-

Discounts on Food Service Sales
- Discounts on Food Service Sales

7900
7910

-

Miscellaneous Expenditures
- Miscellaneous Expenditures
20

GENERAL FUND - EXPENDITURE ACCOUNT
OBJECT
8000

-

OUTGOING TRANSFERS & OTHER TRANSACTIONS

8100
8110

-

Fund Modifications
- Fund Modifications

8200
8210
8220

-

Payments to Other Public Schools Districts
- Tuition payments to other public schools
- Payment to another public schools district for
services rendered
- Other Transits

-

Payments to Other Public School Districts
OUTSIDE of Michigan
- Payments to Other Public School Districts
OUTSIDE of Michigan

8500
8510

-

Sub-Grantee Disbursements
- Sub-Grantee Disbursements

8900
8910

-

Other Transactions
- Other Transactions

9900
9990

-

Internal Reporting Only (Indirect Cost)
- Indirect Cost Recovery

8290
8300
8310

21

Expenditure Chart of Accounts
Allowable Function Codes to Use with Object Codes
Mandated by Michigan Department of Education
Financial Information Database - FID
The "Object" list in subsequent pages reflects the allowable function codes.
Examples:
1) On page 23, function 232 is the "allowable function" for object 111X,
Superintendent's salary. No other function may be used for object 111X –
other than function 232.
2) On page 27 (under 3500, Advertisement), functions within the 200 (211, 221,
231, 241, etc.) and 300 (311, 321, 391, etc.) series may be used with object 3510
3) On page 28, functions within the 100, 200 & 300 series may be used with
object 4220.

22

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function

232
2XX
2XX
231
241
2XX, 3XX
2XX-3XX
281
2XX-3XX
221, 3XX
212, 3XX
222, 3XX
1XX, 219,
3XX
218, 219, 221,
3XX
222, 3XX
217, 222, 3XX
215, 3XX
1XX, 21X,
22X, 3XX

OBJECT
1000

-

SALARIES

1100
111X
112X
113X
114X
115X
116X
117X
118X
119X

-

Administration
- Superintendent
- Assistant Superintendent
- Administrative Assistant
- Board Member
- School Direction and Management (Principal)
- Supervision/Direction - Instructional Staff
- Program/Department Direction
- Research
- Other Administration

1200
121X
122X
123X

-

Professional - Educational
- Curriculum
- Counseling
- Educational Media Specialist

124X

- Teaching

125X
126X
127X
128X

-

129X

- Other Professional Educational

Instructional Consulting
Instructional Media
Visually Handicapped Media
Speech and Language Therapist

1300
131X
132X
133X
134X
135X
139X

-

252, 285, 3XX
252, 285, 3XX
23X, 283, 3XX
283, 3XX
261, 3XX, 453
2XX, 3XX

Professional - Business
- Accounting
- Auditing
- Legal
- Personnel
- Architect - Engineer
- Other Professional - Business

1400
141X
143X
144X
145X
147X
148X
149X

-

213, 3XX
214, 3XX
216, 3XX
213, 3XX
213, 3XX
213, 3XX
2XX, 3XX

Professional - Other
- Medical - Dental
- Psychological
- Social Work
- Nursing
- Physical Therapy
- Occupational Therapy
- Other Professional - Other
23

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function
284, 285
252
21X, 227,
3XX
26X, 27X,
3XX, 45X
1XX-3XX
2XX, 3XX

OBJECT
1500
151X
153X

- Testing

155X
156X
159X

- Crafts and Trades
- Recreation/Coaches
- Other Technical

2XX, 3XX
1XX, 21X,
22X, 3XX
25X, 28X,
3XX, 45X

-

Operation and Service

161X
162X

- Vehicle Operation (driver of bus, truck, or auto)
- Secretary - Clerical - Bookkeeper

163X
164X
165X
166X
167X
168X

-

169X

- Other Operation and Service

1700
1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X

Technical
- Information Management
- Purchasing

154X

1600
257, 261, 271,
297, 3XX
2XX, 3XX
1XX, 2XX,
3XX
261, 3XX
297
219, 266
2XX, 3XX
211, 285
1XX-3XX,
45X

-

-

Aides (parapros, aides, bus attendants, etc.)
Custodian
Food Service - Function 297 NOT for General Fund
Security and Monitors
Laborer
Attendance

Special Salary Payments

172X

- Disability Payments

175X

- Sabbatical Leave Pay

176X

- Termination Pay (Severance)

179X

- Other Special Payments

1800
181X

-

Temporary Salaries
- Administration

182X

- Professional - Education

183X

- Professional - Business

24

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function
2XX, 3XX,
45X
2XX, 3XX,
45X
1XX-3XX
1XX, 221,
3XX
2XX, 3XX
1XX-3XX
2XX-3XX
1XX, 21X,
22X, 3XX
25X, 28X,
3XX, 45X
2XX
2XX-3XX,
45X
1XX-3XX
1XX, 221,
3XX
2XX, 3XX
1XX-3XX

1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X

OBJECT
184X

- Professional - Other

185X
186X

- Technical
Operation and Service, includes Aides
- (Teacher Assistants)

187X
188X
189X

- Teaching
- Clerical/Administrative Support
- Other Temporary Salaries

1900
191X

-

Overtime Salaries and Extension of Contract
- Administration

192X

- Professional Educational

193X
194X

- Professional - Business
- Professional Development

195X
196X

- Technical
Operation and Service, includes Aides
- (Teacher Assistants)

197X
198X
199X

- Teaching
- Clerical/Administrative Support
- Other Overtime Salaries

2000

-

EMPLOYEE BENEFITS

2100

-

Employee Insurance

2113

- Group Life

2123

- Group Disability

2133

- Group Health and Accident

2143

- Dental Health Care

2153

- Vision Care

2193

- Other

25

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function

OBJECT
2200

1XX-3XX,
45X
1XX-3XX,
45X

- Early Retirement Incentives

2293

- Other Special Leave Payments

2393

- Other Special Allowances
-

Professional Services
Reimbursement for Employee Physicals and
- Other Health Related Services
Other Professional Services Paid on Behalf
- of Employees

-

Mandatory Coverage
Reimbursement to State for Retirement and
- Federal Program Salaries

2413
2493

2813
2823

- Contribution to State and Local Retirement Funds

2833

- Employer Social Security

2843

- Workman's Compensation

2853

- Unemployment Compensation

2900
1XX-3XX,
45X
1XX-3XX,
45X

Special Allowances
- Tuition

2800
1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X

-

2313

2400
1XX-3XX,
45X
1XX-3XX,
45X

Special Leave Payments

2213

2300
1XX-3XX,
45X
1XX-3XX,
45X

-

2923
2993

-

Other Employee Benefits
- Cash in Lieu of Benefits
Other Benefits (like Paid Service Credits and
- Personal Use of Company Owned Vehicles)

26

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function

1XX, 221,
3XX
221, 283
3XX
21X, 293,
3XX
2XX
2XX-3XX
225, 227,
284
2XX, 3XX,
45X
231, 459
1XX-3XX,
45X

OBJECT
3000 - 4000

-

PURCHASED SERVICES
(NON-SALARY ITEMS)

3100

-

Professional and Technical Services

3110
3120

- Instructional Services
Employee Training and Development Services
- (employee tuition)

3130
3140
3150

- Pupil Services
- Staff Services
- Management Services

3160

- Management Information Services

3170
3180

- Legal Services
- Audit Services

3190

- Other Professional and Technical Services

3200

-

Travel/Workshops - Staff
Travel costs for regular duties (includes
- itinerant teachers)
- Workshops and Conferences

1XX-3XX
1XX-3XX

3210
3220
3300
3310
3320
3330

-

271, 3XX
271, 3XX
271, 3XX

Client/Pupil Transportation
- Client/Pupil Transportation by Contract Carrier
- Allowance Paid Client/Pupils for Transportation
- Client/Pupils Transported by Private Automobile

-

2XX, 3XX
2XX, 3XX
1XX-3XX
2XX, 3XX

3400
3410
3430
3450
3490

Communication
- Telephone
- Mail/Postage
- Copyright Fees and Software License/Agreements
- Other Miscellaneous Communications

-

2XX, 3XX

3500
3510

Advertisement
- Advertisement

3600
3610

-

1XX-3XX

Printing and Binding
- Printing and Binding

27

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function

OBJECT
3700

-

Tuition

1XX, 3XX,
431

3710
3800
3830
3840
3890

-

261, 3XX
261, 3XX
261, 3XX

Utility Services
- Water Sewage
- Waste and Trash Disposal
- Other Utility Services

3900
3910
3920

-

Insurance and Bond Premiums
- Property and Liability (Includes Building Insurance)
- Errors and Omissions (Legal Liability)

261
259
261, 271, 297,
3XX
259
261, 3XX
1XX-3XX
257, 261, 271,
297, 3XX
1XX-3XX
2XX, 3XX
261, 3XX
1XX-3XX
257, 261,
271, 297,
3XX
1XX-3XX
1XX-3XX
1XX-3XX

1XX-22X,
3XX

- Tuition (to colleges)

3930
3990
4100
4110
4120

- Fleet Insurance
- Other Insurance and Bond Premiums
-

4130
4140
4190
4200
4210
4220

Repairs and Maintenance Services
- Land and Building
- Equipment
- Vehicle/Bus Repairs and Maintenance
- Software Maintenance Agreements
- Other Repairs and Maintenance

-

Rentals
- Land and Building
- Equipment
Vehicle/Bus Rentals (Includes when operated by
- School Employees)
- Technology Related Equipment
- Other Rentals

4230
4270
4290
4900
4910

-

Other Purchased Services
- Other Purchased Services (like field trip admission fee
and/or bus tokens)

5000

-

SUPPLIES AND MATERIALS

5100

-

Teaching/Testing Supplies and Materials

5110

- Teaching/Testing Supplies and Materials

28

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function
1XX, 3XX

OBJECT
5200
5210

-

Textbooks
- Textbooks

5300

-

Educational Media Books (Additions to Existing
Libraries)
Educational Media (Additions to Existing
- Media Centers

122, 222,
3XX

5310
5400
5410

-

1XX-3XX

Periodicals
- Periodicals

-

261, 3XX
261, 3XX
261, 3XX
261, 3XX
261, 3XX
261, 3XX

5500
5510
5520
5530
5540
5550
5590

Energy Supplies
- Natural Gas
- Electricity
- Bottled Gas
- Heating Oil
- Coal
- Other Energy Supplies

-

1XX-3XX

5600
5610

297
1XX-3XX
1XX-3XX

5620
5630
5640

297
1XX-3XX

5650
5690

Resale Supplies and Materials
- Food
USDA Commodity Delivery Charge - Function 297 is
- ONLY for Food Service Fund
- Merchandise
- Non-Food Items
USDA Commodities Usage - Function 297 is
- ONLY for Food Service Fund
- Other Resale

-

Transportation Supplies

5700
261, 271, 3XX

5710

- Motor Fuel, Oil, Grease

261, 271, 3XX

5720

- Tires, Tubes, Batteries

261, 271, 3XX

5730

- Vehicle Repair Parts

261, 271, 3XX

5790

- Other Transportation Supplies

29

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function

OBJECT
5900
5910
5980
5990

-

Other Supplies
- Office Supplies
- Misc. Hardware and Tools
- Misc. Supplies and Materials

6000

-

CAPITAL OUTLAY

-

451

6100
6110

Land
- Land

6200
6210

-

455, 456
455, 456

6220

455, 456

6230

Building and Additions
- Expenditures for Acquiring Existing Buildings
Non-Property Expenditures for Buildings Built and
- Alterations Performed by Contractors
Non-Property Expenditures for Buildings Built and
- Alterations Performed by ISD/LEA Staff

-

452, 459
452, 459

6300
6310
6320

Improvements Other Than Buildings
- Improvements Other Than Buildings-Depreciable
- Improvements Other Than Buildings-Non-Depreciable

6400

-

Equipment and Furniture

2XX, 3XX
1XX-3XX
1XX-3XX

1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X
1XX-3XX,
45X

6410

- New Equipment and Furniture - Depreciable

6420

- New Equipment and Furniture - Non-Depreciable

6450

- Equipment and Furniture - Depreciable

6460

- Equipment and Furniture - Non-Depreciable

6500
261, 271,
3XX
261, 271,
3XX
261, 271,
3XX
261, 271
3XX

-

Vehicles Other Than Buses

6510

- New Vehicles Other Than Buses - Depreciable

6520

- New Vehicles Other Than Buses - Non-Depreciable
Replacement Vehicles Other Than Buses - Depreciable
Replacement Vehicles Other Than Buses - Non-Depreciable

6550
6560

30

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function

OBJECT
6600
6610
6620
6650
6660
6670
6680

-

271, 3XX
271, 3XX
271, 3XX
271, 3XX
271, 3XX
271, 3XX

School Bus Purchases
- New School Buses - Depreciable
- New School Buses - Non-Depreciable
- Replacement School Buses - Depreciable
- Replacement School Buses - Non-Depreciable
- Refurbished School Buses - Depreciable
- Refurbished School Buses - Non-Depreciable

6700
6710
6720

-

1XX, 45X
222, 45X

Educational Media and Text Books
- Text Books - Initial Furnishing - Depreciable
- Educational Media - Initial Furnishing - Depreciable

6900
6910
6920

-

1XX-3XX
1XX-3XX

Other Capital Outlay
- Other Capital Outlay - Depreciable
- Other Capital Outlay - Non-Depreciable

7000

-

OTHER EXPENDITURES

7100

-

Redemption of Long-term Bonds, Loans
and Capital Leases
- Redemption of Term Bond Principal
- Redemption of Serial Bond Principal
Redemption of Furniture and Equipment Notes
- and Loans Principal
- Redemption of School Bond Loans Principal
- Capital Lease Redemption
- Redemption of School Bus Loan Principal
- Redemption of Other Long Term Debt Principal

511
511

7110
7120

511
511
511
511
511

7130
7140
7150
7160
7190
7200
7210
7220
7230
7240
7260
7290

-

259, 511
511
511
511
511
511

Interest on Debt
- Interest on Notes and Loans
- Interest on Serial Bonds
- Interest on Term Bonds
- Interest on School Bond Loans
- Interest on School Bus Loans
- Interest on Other Long Term Loans

7300
7310
7320
7330

-

51X
51X
51X

Other Financing and Debt Expenditures
- Other Bond Issuance Costs
- Payments to Bond Escrow Agent
- Payments for Premiums and Discounts

31

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function

OBJECT
7400

1XX-3XX,
45X, 51X

-

7410
7500

Dues and Fees
- Dues and Fees

-

Claims and Judgements

231, 259,
283

7510
7600
7610

-

259, 511

Taxes Abated and Written Off
- Taxes Abated and Written Off

-

711

7700
7710

Amortization and Depreciation
- Amortization and Depreciation

7800
7810

-

297

Discounts on Food Service Sales
- Discounts on Food Service Sales

7900

-

Miscellaneous Expenditures

1XX-3XX,
45X

6XX

1XX
1XX-3XX,
45X
1XX-3XX,
45X

7910
-

OUTGOING TRANSFERS & OTHER TRANSACTIONS

8100
8110

-

Fund Modifications
- Fund Modifications

8200

-

Payments to Other Public Schools Districts
in Michigan
- Tuition payments to other public schools
Payment to another public school district for services
- rendered

8210
8220
8290

- Other Transits
-

Payments to Other Public School Districts
OUTSIDE of Michigan
Payments to Other Public School Districts
- OUTSIDE of Michigan

-

Sub-Grantee Disbursements

8310
8500

41X, 42X,
44X

- Miscellaneous Expenditures

8000

8300
421

- Claims and Judgements

8510

- Sub-Grantee Disbursements

32

GENERAL FUND - EXPENDITURE ACCOUNT
Allowable
Function

OBJECT
8900

41X, 42X,
441, 49X

8910

6XX

9900
9990

-

Other Transactions
- Other Transactions

-

Internal Reporting Only (Indirect Cost)
- Indirect Cost Recovery

33

LOCATION CODES
Numeric/by Schools & Departments

34

LOCATION CODE LIST
Numeric
LOCATION DESCRIPTIONS

CODE

ELEMENTARY SCHOOLS
ABBOT

302

ALLEN

309

ANGELL

311

BURNS PARK

315

CARPENTER

317

DICKEN

319

EBERWHITE

328

HAISLEY

332

KING

335

LAKEWOOD

336

LAWTON

341

LOGAN

342

BACH

343

MITCHELL

346

NORTHSIDE

347

PATTENGILL

353

PITTSFIELD

359

BRYANT

360

THURSTON

366

WINES

368

AA OPEN

398

MIDDLE SCHOOLS
35

LOCATION CODE LIST
Numeric
LOCATION DESCRIPTIONS

CODE

CLAGUE

769

FORSYTHE

770

SCARLETT

771

SLAUSON

772

TAPPAN

774

AA OPEN

797

HIGH SCHOOLS
STONE

206

HURON

975

PIONEER

976

COMMUNITY

977

CLEMENTE

978

SKYLINE

980

36

LOCATION CODE LIST
Numeric
LOCATION DESCRIPTIONS

CODE

DEPARTMENTS
BOARD OF EDUCATION

101

INFORMATION SERVICES

108

ATHLETICS ADMINISTRATION

110

SUPERINTENDENT

116

COMMUNITY SERVICES

120

STAFF DEVELOPMENT

125

OPERATIONS

126

PARTNERS FOR EXCELLENCE

127

RESEARCH SERVICES

129

CURRICULUM & INSTRUCTION

130

INSTRUCTION SERVICES

131

DIRECTOR OF FINANCE

133

INTRAMURALS

134

HUMAN RESOURCE SERVICES

138

CHILD ACCOUNTING

139

EDUCATION COMPUTING & TECHNOLOGY

140

HIGH SCHOOL EDUCATION

145

CAPITAL PLANNING/BOND OFFICE

151

PURCHASING

152

BUSINESS OPERATIONS

154

INFORMATION TECHNOLOGY (ITD)

156

37

LOCATION CODE LIST
Numeric
LOCATION DESCRIPTIONS

CODE

INSTRUCTIONAL ADMINISTRATION

158

RECREATION & COMMUNITY EDUCATION

167

STUDENT SUPPORT SERVICES (SP. ED.)

180

CAREER AWARENESS & TECH EDUCATION

182

COMPENSATORY ED ADMINISTRATION

183

EARLY CHILDHOOD EDUCATION

184

ENVIRONMENTAL & UTILITY SERVICES

190

FOOD SERVICE

193

CUSTODIAL

195

MAINTENANCE

196

TRANSPORTATION

197

BALAS

201

STONE

206

MATH

261

MUSIC

262

BILINGUAL

264

MIDDLE SCHOOL CURRICULUM

265

SOCIAL STUDIES

266

ELEMENTARY CURRICULUM

268

LANGUAGE ARTS - SECONDARY

269

PHYSICAL EDUCATION

270

INCLUSION

850

UNIFIED STUDIES

856
38

PROGRAM/SUBJECT CODES
Alpha & Numeric Listings
Special Education

39

PROGRAM/SUBJECT CODE LIST
ALPHA
Program/Subject Description

Code

ABATEMENT

006

ACHIEVEMENT

044

ADA-Americans w/Disabilities Act

028

ADDED COST

008

ADMINISTRATION

012

ADULT ACTIVITIES

022

ADVISORY/FORUM

024

APPRENTICESHIP TRAINING

032

ART

040

ATHLETIC INSURANCE

048

ATHLETIC TRAINER

052

AUDIO VISUAL

056

BAND

064

BILINGUAL

080

BOYS ACTIVITIES

088

BUS AIDES/MONITORS

104

BUS DRIVERS

108

BUSINESS EDUCATION

112

BUSINESS/COMPUTERS/FINANCE

116

CAMP

118

CAREER EDUCATION

120

CEILINGS

124

CHALK/TACK BOARDS

126
40

PROGRAM/SUBJECT CODE LIST
ALPHA
Program/Subject Description

Code

CHESS

122

CHILD CARE

128

CLASS ACTIVITIES

136

CLUB

138

CO-ED

143

CO-OP PROGRAM

140

COMMENCEMENT

144

COMMERCIAL ART

148

COMMERCIAL FOODS

152

COMMUNITY RESOURCES

160

COMPREHENSIVE HIGH SCHOOL

164

CONFLICT MANAGEMENT

168

COSMETOLOGY

176

COURT LIAISON

180

CRAFTS

184

CULTURAL ARTS

188

CURRICULUM DEVELOPMENT/INSTRUCTION

192

CURRICULUM LEADER

196

DANCE

200

DEMOGRAPHICS

204

DIRECTOR

752

ECOLOGY/OUTDOOR CONSERVATION

224

ELECTRICAL/MECHANICAL

236
41

PROGRAM/SUBJECT CODE LIST
ALPHA
Program/Subject Description

Code

ELEMENTARY COORDINATOR

239

ELEMENTARY PLANNING TIME

240

ENGLISH

248

ENRICHMENT ADMINISTRATION

254

EXECUTIVE SECRETARY

260

EXTENDED DAY OPTION

256

FEES-ARCHITECT/ENGINEER

261

FEES-CONSTRUCTION MANAGER

263

FIELD TRIPS

264

FIRST AID

268

FIRST STEPS CASH MATCH

132

FITNESS

272

FLOORS

270

FOREIGN LANGUAGE

280

FORENSICS

284

FULL DAY KINDERGARTEN

296

GENERAL CONDITIONS

300

GIRLS ACTIVITIES

304

GOLDEN APPLE AWARD

310

GRANTS ADMINISTRATION

800

GRAPHIC ARTS

308

GROUNDS/SITE

316

GUIDANCE COUNSELORS

320
42

PROGRAM/SUBJECT CODE LIST
ALPHA
Program/Subject Description

Code

HEALTH

328

HIGH SCHOOL CURRICULUM

360

HIGH SCHOOL INITIATIVES

367

HIGH SCHOOL REQUIREMENTS

368

HISTORY

340

HOBBIES

344

HOME BUILDING PROGRAM

096

HOMEBOUND (NOT SPECIAL ED)

358

HOSPITALITY/CULINARY ARTS

354

HS/MS IMPROVEMENT

366

HUMAN RESOURCE SERVICES SUPERVISOR

372

HUMANITIES

370

HVAC (Heating-Ventilation-Air Conditioning)

336

INDIVIDUAL LEARNING CENTER

374

INDUSTRIAL ARTS

378

INTERDISCIPLINARY (7/8)

390

INTERSCHOLASTIC

394

INTRAMURAL

398

JAZZ

402

LANGUAGE

414

LEAD TEACHER

422

LIBRARY

428

LITERACY DEVELOPMENT

430
43

PROGRAM/SUBJECT CODE LIST
ALPHA
Program/Subject Description

Code

MAINTENANCE

438

MARKETING/MERCHANDISE

454

MATHEMATICS

442

MATHEMATICS INITIATIVE

445

MECHANICS

446

MENTOR PROGRAM

450

MIDDLE SCHOOL CLUBS & ACTIVITIES/REC & ED

456

MIDDLE SCHOOL CURRICULUM

455

MIDDLE SCHOOL PROGRAM REVIEW

460

MULTI-ART

462

MULTI-CULTURAL

458

MUSIC

470

MUSIC (CHORAL)

474

MUSIC (INSTRUMENTAL)

478

NEW CLASSROOM

490

NINTH GRADE INITIATIVE

492

NOON SUPERVISION

494

NURSES

502

OFFICE

510

OUTREACH

522

PARTNERS FOR EXCELLENCE

530

PER CAPITA ADJUSTMENT

534

PHILOSOPHY

542
44

PROGRAM/SUBJECT CODE LIST
ALPHA
Program/Subject Description

Code

PHOTOGRAPHY

546

PHYSICAL EDUCATION

554

PHYSICS

566

PLANETARIUM

570

PLAYGROUNDS

572

PREMIUM PAY

574

QUEST CAMP

526

READING (6TH)

598

READING IMPROVEMENT/LANGUAGE ARTS

594

REVENUE ENHANCEMENT INCOME

608

ROOFS

610

SCARLETT INITIATIVE

605

SCHOOL AGE PARENT

614

SCIENCE

618

SECONDARY COORDINATOR

615

SETTLEMENTS

650

SEWERS

625

SITE-BASED MANAGEMENT

630

SOCIAL STUDIES

638

SPEECH (NOT SPECIAL ED)

654

STAGE MANAGER

662

STATE MANDATES

670

STORAGE CABINETS/LOCKERS

678
45

PROGRAM/SUBJECT CODE LIST
ALPHA
Program/Subject Description

Code

SUBSTANCE ABUSE

686

SUBSTITUTE (CUSTODIANS/CAFE)

682

SUMMER PRODUCTION

690

TEACHER ASSISTANTS

708

TEACHER CLERK

712

TECHNOLOGY

730

TERMINAL PAY

738

TESTING/SURVEYORS

740

THEFT

742

TOURNAMENTS

710

TRANSITION/NOON HOUR

714

UNASSIGNED

716

UNION REPRESENTATIVES

720

VIDEO

722

VOICE OVER IP - VOIP

735

WELLNESS PROGRAM

734

WINDOWS

744

WIRELESS NETWORK

736

YOUTH ACTIVITIES

748

NOTE: All Grants Programs use numbers from 800 - 999.
Please call the Grants Office (994-2239) if you need more information.

46

PROGRAM/SUBJECT CODE LIST
NUMERIC
Program/Subject Description

Code

ABATEMENT

006

ADDED COST

008

ADMINISTRATION

012

ADULT ACTIVITIES

022

ADVISORY/FORUM

024

ADA-Americans w/Disabilities Act

028

APPRENTICESHIP TRAINING

032

ART

040

ACHIEVEMENT

044

ATHLETIC INSURANCE

048

ATHLETIC TRAINER

052

AUDIO VISUAL

056

BAND

064

BILINGUAL

080

BOYS ACTIVITIES

088

HOME BUILDING PROGRAM

096

BUS AIDES/MONITORS

104

BUS DRIVERS

108

BUSINESS EDUCATION

112

BUSINESS/COMPUTERS/FINANCE

116

CAMP

118

CAREER EDUCATION

120

CHESS

122
47

PROGRAM/SUBJECT CODE LIST
NUMERIC
Program/Subject Description

Code

CEILINGS

124

CHALK/TACK BOARDS

126

CHILD CARE

128

FIRST STEPS CASH MATCH

132

CLASS ACTIVITIES

136

CLUB

138

CO-OP PROGRAM

140

CO-ED

143

COMMENCEMENT

144

COMMERCIAL ART

148

COMMERCIAL FOODS

152

COMMUNITY RESOURCES

160

COMPREHENSIVE HIGH SCHOOL

164

CONFLICT MANAGEMENT

168

COSMETOLOGY

176

COURT LIAISON

180

CRAFTS

184

CULTURAL ARTS

188

CURRICULUM DEVELOPMENT/INSTRUCTION

192

CURRICULUM LEADER

196

DANCE

200

DEMOGRAPHICS

204

ECOLOGY/OUTDOOR CONSERVATION

224

48

PROGRAM/SUBJECT CODE LIST
NUMERIC
Program/Subject Description

Code

ELECTRICAL/MECHANICAL

236

ELEMENTARY COORDINATOR

239

ELEMENTARY PLANNING TIME

240

ENGLISH

248

ENRICHMENT ADMINISTRATION

254

EXTENDED DAY OPTION

256

EXECUTIVE SECRETARY

260

FEES-ARCHITECT/ENGINEER

261

FEES-CONSTRUCTION MANAGER

263

FIELD TRIPS

264

FIRST AID

268

FLOORS

270

FITNESS

272

FOREIGN LANGUAGE

280

FORENSICS

284

FULL DAY KINDERGARTEN

296

GENERAL CONDITIONS

300

GIRLS ACTIVITIES

304

GRAPHIC ARTS

308

GOLDEN APPLE AWARD

310

GROUNDS/SITE

316

GUIDANCE COUNSELORS

320

HEALTH

328
49

PROGRAM/SUBJECT CODE LIST
NUMERIC
Program/Subject Description

Code

HVAC (Heating-Ventilation-Air Conditioning)

336

HISTORY

340

HOBBIES

344

HOSPITALITY/CULINARY ARTS

354

HOMEBOUND (NOT SPECIAL ED)

358

HIGH SCHOOL CURRICULUM

360

HS/MS IMPROVEMENT

366

HIGH SCHOOL INITIATIVES

367

HIGH SCHOOL REQUIREMENTS

368

HUMANITIES

370

HUMAN RESOURCE SERVICES SUPERVISOR

372

INDIVIDUAL LEARNING CENTER

374

INDUSTRIAL ARTS

378

INTERDISCIPLINARY (7/8)

390

INTERSCHOLASTIC

394

INTRAMURAL

398

JAZZ

402

LANGUAGE

414

LEAD TEACHER

422

LIBRARY

428

LITERACY DEVELOPMENT

430

MAINTENANCE

438

MATHEMATICS

442
50

PROGRAM/SUBJECT CODE LIST
NUMERIC
Program/Subject Description

Code

MATHEMATICS INITIATIVE

445

MECHANICS

446

MENTOR PROGRAM

450

MARKETING/MERCHANDISE

454

MIDDLE SCHOOL CURRICULUM

455

MIDDLE SCHOOLS CLUBS & ACTIVITIES/REC & ED

456

MULTI-CULTURAL

458

MIDDLE SCHOOL PROGRAM REVIEW

460

MULTI-ART

462

MUSIC

470

MUSIC (CHORAL)

474

MUSIC (INSTRUMENTAL)

478

NEW CLASSROOM

490

NINTH GRADE INITIATIVE

492

NOON SUPERVISION

494

NURSES

502

OFFICE

510

OUTREACH

522

QUEST CAMP

526

PARTNERS FOR EXCELLENCE

530

PER CAPITA ADJUSTMENT

534

PHILOSOPHY

542

PHOTOGRAPHY

546
51

PROGRAM/SUBJECT CODE LIST
NUMERIC
Program/Subject Description

Code

PHYSICAL EDUCATION

554

PHYSICS

566

PLANETARIUM

570

PLAYGROUNDS

572

PREMIUM PAY

574

READING IMPROVEMENT/LANGUAGE ARTS

594

READING (6TH)

598

SCARLETT INITIATIVE

605

REVENUE ENHANCEMENT INCOME

608

ROOFS

610

SCHOOL AGE PARENT

614

SECONDARY COORDINATOR

615

SCIENCE

618

SEWERS

625

SITE-BASED MANAGEMENT

630

SOCIAL STUDIES

638

SETTLEMENTS

650

SPEECH (NOT SPECIAL ED)

654

STAGE MANAGER

662

STATE MANDATES

670

STORAGE CABINETS/LOCKERS

678

SUBSTITUTE (CUSTODIANS/CAFE)

682

SUBSTANCE ABUSE

686
52

PROGRAM/SUBJECT CODE LIST
NUMERIC
Program/Subject Description

Code

SUMMER PRODUCTION

690

TEACHER ASSISTANTS

708

TOURNAMENTS

710

TEACHER CLERK

712

TRANSITION/NOON HOUR

714

UNASSIGNED

716

UNION REPRESENTATIVES

720

VIDEO

722

TECHNOLOGY

730

WELLNESS PROGRAM

734

VOICE OVER IP - VOIP

735

WIRELESS NETWORK

736

TERMINAL PAY

738

TESTING/SURVEYORS

740

THEFT

742

WINDOWS

744

YOUTH ACTIVITIES

748

DIRECTOR

752

GRANTS ADMINISTRATION

800

NOTE: All Grants Programs use numbers from 800 - 999.
Please call the Grants Office (994-2239) if you need more information.

53

SPECIAL EDUCATION PROGRAMS
STATE
CODE

AAPS
CODE

AUTISTIC IMPAIRED

193

750

DIRECTOR

082

752

MILD COGNITIVE IMPAIRMENT (EMI)

110

754

EMOTIONALLY IMPAIRED (EI)

140

756

HEALTH SERVICES

010

757

HEARING IMPAIRED (HI)

160

758

HOMEBOUND & HOSPITALIZED

074

760

LRE CLASSROOM INSTRUCTIONAL AIDE (INCLUSION)

196

762

SUBJECT/PROGRAM DESCRIPTION

ONE ON ONE

763

LEARNING DISABLED (LD)

150

764

OCCUPATIONAL THERAPIST

011

766

OTHER PUPIL SUPPORT R340.1792

076

768

PSYCHOLOGIST

021

770

PHYSICAL EDUCATION (SPECIAL ED ADAPTIVE)

075

772

PHYSICALLY AND OTHER HEALTH IMPAIRED (POHI)

180

773

EARLY CHILDHOOD SPECIAL EDUCATION CLASSROOM PROGRAM
(PREPRIMARY IMPAIRED-PPI)
191

775

PREPRIMARY HOME PROGRAMS

776

RESOURCE ROOM

194

777

SEVERELY LANGUAGE IMPAIRED (SLI)

192

778

SEVERE COGNITIVE IMPAIRMENT (SMI)

130

779

SEVERELY MULTIPLY IMPAIRED

190

781

54

SPECIAL EDUCATION PROGRAMS
STATE
CODE

AAPS
CODE

SOCIAL WORK SERVICES

041

782

SPEECH AND LANGUAGE THERAPIST

031

784

SUBJECT/PROGRAM DESCRIPTION

SPEC. ED. FLOAT TEAMS/BLDG. TA

785

SUPERVISOR

081

786

TEACHER CONSULTANT MENTALLY IMPAIRED (MI/CI)

061

788

TEACHER CONSULTANT EMOTIONALLY IMPAIRED (EI)

062

790

TEACHER CONSULTANT LEARNING DISABLED (LD)

063

792

TEACHER CONSULTANT HEARING IMPAIRED (HI)

064

793

TEACHER CONSULTANT VISUALLY IMPAIRED (VI)

065

794

TEACHER CONSULTANT POHI
(PHYSICALLY HEALTH IMPAIRED)

066

796

MODERATE COGNITIVE IMPAIRMENT (TMI)

120

797

VISUALLY IMPAIRED (VI)

170

799

55

ACTIVITY CODES
Alpha & Numeric Listings

56

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

A CAPELLA

6810

AAEA MEETINGS/NEGOTIATIONS

4280

AAEA REP TIME

4320

ABE REGULAR PROGRAMS (ADULT BASIC EDUCATION)

6870

ACADEMIC GAMES

6850

ADVANCED PLACEMENT

6890

AFRICAN STUDENT ASSOCIATION

3090

ALL SPORTS

6000

ALUMNI ASSOTIATION

3020

AMERICANS WITH DISABILITIES ACT (ADA)

0075

APEX (ASIAN PACIFIC EDUCATION EXCHANGE)

3105

ARBITRATION

4360

ARCHITECTURE ACADEMY

3080

ASIAN STUDENT UNION

3110

ATHLETIC SUBSIDY

0660

AUDITORIUM

0670

AUTO SERVICE PROGRAM

6930

AWARDS

6970

BAND CAMP

1830

BAND UNIFORMS

7010

BASEBALL

6035

BASKETBALL

6070

57

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

BILINGUAL

0040

BLACK COLLEGE

8690

BLACK STUDENT UNION

3120

BOARD STIPEND

0695

BOWLING

6075

BUILDING BEAUTIFICATION PROJECT

7640

BUILDING NEEDS

4480

BUILDING SUPERVISION

4490

BUS RIDER SAFETY

7025

C-PHYSICS

3180

CANOE CLUB

3140

CASH OVER/SHORT

0800

CELL TOWER

1030

CERAMICS LEAGUE

3145

CHALLENGE DAY

3148

CHALLENGERS/PEACE JAM

3150

CHEERLEADING

6105

CHICAGO TRIP

8800

CHILDREN FOR CHILDREN

3160

CLASS OVERLOAD

0180

CLUB

3200

C.O.P.E. (Center for Occupational Personalized Education)

7030

58

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

CO-SPONSORED PROGRAMS

4520

CO CURRICULAR MIDDLE SCHOOL

3215

COE/COT (Co-op Education/Co-op Training)

4560

COMMITTEE

4600

COMMUNITY ASSISTANTS/HALL MONITORS

4760

COMPUTER CLUB

3220

CONFERENCE/MEETING

4640

COPY MACHINES

0940

COURT

4680

CROSS COUNTRY

6140

CROSSING GUARDS

0950

DANCE TEAM

3230

D.E.C.A. (Distributive Education Club of America)

3240

DEPT. CHAIRPERSON

4720

DISPROPORTIONALITY

4870

DOORS & WINDOWS CLUB

3245

DRUG FREE

0060

DUAL ENROLLMENT

0975

EDUCATIONAL FOUNDATION

1015

ELEMENTARY SCHOOL

4120

ENRICHMENT

7090

EXAMS, FEES, PERMITS

1045

59

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

FIFTH GRADE OVERNIGHT TRIP

8895

FIGURE SKATING

6180

FINGER PRINTING

0550

FLOWER FUND

8995

FOOD SERVICE EXTRA HOURS

1060

FOOTBALL

6210

FOURTH GRADE OVERNIGHT TRIP

8894

FRENCH

4020

FRIENDS OF PIONEER POOL

7110

FRISBEE CLUB

3260

FTE REIMBURSEMENTS

1075

FY 1990 - 2011 (These numbers are reserved for FY use.)
GAY STRAIGHT ALLIANCE

3280

GERMAN

4040

GLOBAL IMPROVEMENT SOCIETY

3283

GOLF

6245

GRIEVANCE SETTLEMENT

0270

GYMNASTICS

6280

HABITAT FOR HUMANITY

3285

HARRY POTTER CLUB

3685

HEALTH PLACE 101

3320

HEARING IMPAIRED INTERPRETERS

1280

60

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

HEARING-IMPOSED EXPENSES

1170

HEARING OFFICER

1240

HEARING-TRANSCRIPTS

1310

HIGH SCHOOL

4160

HIKONE EXCHANGE

8730

HOCKEY-FIELD

6315

HOCKEY-ICE

6350

HOSPITALITY TODAY

3290

HOSPITALIZATION (STUDENT)

7210

HOUSE A

3960

HOUSE B

3980

HOUSE C

4000

HSC REGULAR PROGRAMS (HIGH SCHOOL COMPLETION)

7140

ID CARDS

5680

I.E.P.C. (Individual Education Planning Committee)

4800

ILLNESS

4840

INCENTIVE PAY

4850

INDEX

4920

IN-SERVICE

4880

INTERACT CLUB

3350

INTERN CLUB

3340

JAPANIME CLUB

3355

61

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

JURY DUTY

4960

KARATE

6385

KEY CLUB

3360

KIDS CLUB

3400

KING/CHAVEZ/PARKS

7290

LA RAZA CLUB

3420

LACROSSE

6420

LATIN

4060

LEADERSHIP ACADEMY

0300

LEAGUE/TEAM SPORTS

7330

LEAVE OF ABSENCE W/O PAY

5000

LEAVE OF ABSENCE W/PAY

5040

LEGAL SERVICES

1370

LITERARY MAGAZINE

7410

LLAMA CLUB

3410

LOANS

1415

LOCKS

5715

MACKINAC ISLAND

8810

MAGAZINES

5750

M.A.G.I.C.

3440

MARKETING CLUB

3485

MATH

0070

62

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

MATH ASSESSMENT

5120

MESSAGE BOARD

7450

MIDDLE SCHOOL

4180

MODEL UN

3560

MS CLUSTER CLAGUE

4100

MUSIC/CHORAL CAMP

1920

MUSLIM STUDENT ASSOCIATION

3580

NATIONAL HONOR SOCIETY

3600

NEGOTIATIONS

0330

NEWSPAPER

7530

NON-LEAGUE SPORTS PROGRAMS

1100

NORTH CENTRAL

0360

OCEAN SCIENCE QUIZ BOWL

3670

OPERATION SMILE CLUB

3675

ORCHESTRA

7570

ORIENTATION

5200

P CLUB

3680

PARENT UNIVERSITY

3700

PARKING PROJECTS

1520

PEACE & JUSTICE CLUB

3710

PEER MEDIATION

8610

PERSONAL BUSINESS

5240

63

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

PERSONAL CURRICULUM PROGRAM

5280

PESG SUB CHGS ADJUSTMENTS

5300

PFIZER MATH/SCIENCE FUND

3683

PHS ACHIEVEMENT COMMITTEE

3740

PHYSICAL EXAM

0600

PLAYGROUND

7650

PLAYS - DRAMA

7050

POLICE/SECURITY

1555

POM-POM SHAKERS

3760

PRELIM SCHOOL APTITUDE

7690

PREMIUM PAY

5320

PREMIUM PAY (SPECIAL RATES)

5325

PRESCHOOL

0100

PRODUCTION BOARD

7730

PROFESSIONAL DEVELOPMENT

0390

PROGRAMS FOR DISABLED

7130

PTSO

7810

QUEBEC TRIP

8820

RECRUITMENT

0420

REIMBURSEMENT

1625

RESERVE - ENCUMBRANCE APPROPRIATION

1660

RIVER CLUB

3775

64

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

ROBOTICS CLUB

3770

ROWING (COED CREW)

6435

ROWING (COED SPRING)

6436

SAFETY PATROL

7930

SAFETY TOWN

7970

SALES

5785

SALSA CLUB

3780

SCARLETT INITIATIVE

0605

SCIENCE PROJECT

4070

SEASONAL

5340

SEED (Students Educating Each Other on Diversity)

3850

SENIOR AND GRADUATE ACTIVITY

8090

SERVICE SQUAD

8130

SICK BANK

5360

SISTER CLUB

3800

SKI CLUB

3840

SKYLINE HIGH SCHOOL TRANSITION

0610

SOCCER

6455

SOFTBALL

6490

SPANISH

4080

SPANISH HONOR SOCIETY

3870

SPECIAL SERVICES

1695

65

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

STONE SCHOOL

7790

STRATEGIC PLANNING

0450

STUDENT ACTIVITY SUBSIDY

1730

STUDENT AID

8170

STUDENT COUNCIL

8210

STUDENT PARKING STICKERS

5855

STUDENT PLANNERS

8230

STUDENT PLANNING CENTER

8240

STUDENT RECORDS

8250

STUDENT WORK PROGRAM

8330

STUDENTS FOR PEACE

3875

SUB TEACHER LITIGATION

1740

SUB TEACHER MGT. SERVICE

5530

SUB TEACHER UNASSIGNED

5520

SUMMER SCHOOL

5400

SUNSHINE CLUB

3880

SUPPORT STAFF PROF. DEVELOPMENT

1750

SURPLUS TEACHER

5405

SWIM-A-THON

3920

SWIMMING

6525

SWIMMING - SYNCHRONIZED

6560

TB & FLU CLINIC

8370

66

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

TEACHER/PRINCIPAL TRAINING/RECRUITING

0766

TEACHER TECH. INITIATIVE

5450

TEACHER TRAVEL

0480

TEACHERS CLUB

3940

TEACHERS SUBBING FOR TEACHERS

5430

TECHNICAL ASSISTANT

5435

TENNIS

6595

TESTING

1800

TESTING OUT

8410

TORONTO TRIP

8840

TRACK

6630

TRAILBLAZERS (PIONEER)

3950

TRAINING ACADEMY

5440

TRAVERSE CITY TRIP

8845

TRIP - VIENNA

8850

TRIPS

8890

UNITY STEPPERS

3956

VEHICLES

7020

VENDING MACHINES

5925

VICA

8450

VILLAGE FUND

3040

VOLLEYBALL

6665

67

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

WASHINGTON DC I

8930

WATER POLO

6700

WEATHER ABSENCE

5560

WEIGHT ROOM

6720

WELFARE STUDENTS

8530

WEST AFRICAN DRUM CHOIR

8980

WORK COMP/COMPENSATION

5600

WORKERS' COMPENSATION

5640

WORLD CRISIS AWARENESS

3957

WRESTLING

6735

YEARBOOK

8570

YELLOW PAGES

5960

YES CLUB

3955

YOGA

6770

YOUTH BASKETBALL

1860

YOUTH FLAG FOOTBALL

6205

YOUTH SENATE

8620

YOUTH SPORTS CAMPS

1985

68

ACTIVITY CODE LIST
ALPHA
Activity Name

Code

Scholarship Funds
ANDREW PETERSON DECA

9040

BRUCE HENRY

9080

DEAN BODLEY SCHOLARSHIP

9140

DINA KAHN BROTHERHOOD

9160

HAROLD M LOGAN MEMORIAL FUND

9170

JOHN D KREAGER

9180

MARILYN MALONE MEMORIAL

9290

ORBACH - BILIK SCHOLARSHIP

9300

RUTH E DATZ FUND

9370

SLOANE ELIZABETH STAPLES

9400

TAMARA STEWART SCHOLARSHIP

9420

WENDY MOORHEAD MEMORIAL

9460

WESTFALL SCHOLARSHIP

9450

69

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

BILINGUAL

0040

DRUG FREE

0060

MATH

0070

AMERICANS WITH DISABILITIES ACT (ADA)

0075

PRE-SCHOOL

0100

CLASS OVERLOAD

0180

GRIEVANCE SETTLEMENT

0270

LEADERSHIP ACADEMY

0300

NEGOTIATIONS

0330

NORTH CENTRAL

0360

PROFESSIONAL DEVELOPMENT

0390

RECRUITMENT

0420

STRATEGIC PLANNING

0450

TEACHER TRAVEL

0480

FINGER PRINTING

0550

PHYSICAL EXAM

0600

SCARLETT INITIATIVE

0605

SKYLINE HIGH SCHOOL TRANSITION

0610

ATHLETIC SUBSIDY

0660

AUDITORIUM

0670

BOARD STIPEND

0695

TEACHER/PRINCIPAL TRAINING/RECRUITING

0766

70

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

CASH OVER/SHORT

0800

COPY MACHINES

0940

CROSSING GUARDS

0950

DUAL ENROLLMENT

0975

EDUCATIONAL FOUNDATION

1015

CELL TOWER

1030

EXAMS, FEES, PERMITS

1045

FOOD SERVICE EXTRA HOURS

1060

FTE REIMBURSEMENTS

1075

NON-LEAGUE SPORTS PROGRAMS

1100

HEARING-IMPOSED EXPENSES

1170

HEARING-OFFICER

1240

HEARING IMPAIRED INTERPRETERS

1280

HEARING-TRANSCRIPTS

1310

LEGAL SERVICES

1370

LOANS

1415

PARKING PROJECTS

1520

POLICE/SECURITY

1555

REIMBURSEMENT

1625

RESERVE - ENCUMBRANCE APPROPRIATION

1660

SPECIAL SERVICES

1695

STUDENT ACTIVITY SUBSIDY

1730

71

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

SUB TEACHER LITIGATION

1740

SUPPORT STAFF PROF. DEVELOPMENT

1750

TESTING

1800

BAND CAMP

1830

YOUTH BASKETBALL

1860

MUSIC/CHORAL CAMP

1920

YOUTH SPORTS CAMPS

1985

FY 1990 - 2011 (These numbers are reserved for FY use.)
ALUMNI ASSOCIATION

3020

VILLAGE FUND

3040

ARCHITECTURE ACADEMY

3080

AFRICAN STUDENT ASSOCIATION

3090

APEX (ASIAN PACIFIC EDUCATION EXCHANGE)

3105

ASIAN STUDENT UNION

3110

BLACK STUDENT UNION

3120

CANOE CLUB

3140

CERAMICS LEAGUE

3145

CHALLENGE DAY

3148

CHALLENGERS/PEACE JAM

3150

CHILDREN FOR CHILDREN

3160

C-PHYSICS

3180

CLUB

3200

72

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

CO CURRICULAR MIDDLE SCHOOL

3215

COMPUTER CLUB

3220

DANCE TEAM

3230

D.E.C.A. (Distributive Education Club of America)

3240

DOORS & WINDOWS CLUB

3245

FRISBEE CLUB

3260

GAY STRAIGHT ALLIANCE

3280

GLOBAL IMPROVEMENT SOCIETY

3283

HABITAT FOR HUMANITY

3285

HOSPITALITY TODAY

3290

HEALTH PLACE 101

3320

INTERN CLUB

3340

INTERACT CLUB

3350

JAPANIME CLUB

3355

KEY CLUB

3360

KIDS CLUB

3400

LLAMA CLUB

3410

LA RAZA CLUB

3420

M.A.G.I.C.

3440

MARKETING CLUB

3485

MODEL UN

3560

MUSLIM STUDENT ASSOCIATION

3580

73

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

NATIONAL HONOR SOCIETY

3600

OCEAN SCIENCE QUIZ BOWL

3670

OPERATION SMILE CLUB

3675

P CLUB

3680

PFIZER MATH/SCIENCE FUND

3683

HARRY POTTER CLUB

3685

PARENT UNIVERSITY

3700

PEACE & JUSTICE CLUB

3710

PHS ACHIEVEMENT COMMITTEE

3740

POM-POM SHAKERS

3760

ROBOTICS CLUB

3770

RIVER CLUB

3775

SALSA CLUB

3780

SISTER CLUB

3800

SKI CLUB

3840

SEED (Students Educating Each Other on Diversity)

3850

SPANISH HONOR SOCIETY

3870

STUDENTS FOR PEACE

3875

SUNSHINE CLUB

3880

SWIM-A-THON

3920

TEACHERS CLUB

3940

TRAILBLAZERS (PIONEER)

3950

74

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

YES CLUB

3955

UNITY STEPPERS

3956

WORLD CRISIS AWARENESS

3957

HOUSE A

3960

HOUSE B

3980

HOUSE C

4000

FRENCH

4020

GERMAN

4040

LATIN

4060

SCIENCE PROJECT

4070

SPANISH

4080

MS CLUSTER CLAGUE

4100

ELEMENTARY SCHOOL

4120

HIGH SCHOOL

4160

MIDDLE SCHOOL

4180

AAEA MEETINGS/NEGOTIATIONS

4280

AAEA REP TIME

4320

ARBITRATION

4360

BUILDING NEEDS

4480

BUILDING SUPERVISION

4490

CO-SPONSORED PROGRAMS

4520

COE/COT (Co-op Education/Co-op Training)

4560

75

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

COMMITTEE

4600

CONFERENCE/MEETING

4640

COURT

4680

DEPT. CHAIRPERSON

4720

COMMUNITY ASSISTANTS/HALL MONITORS

4760

I.E.P.C. (Individual Education Planning Committee)

4800

ILLNESS

4840

INCENTIVE PAY

4850

DISPROPORTIONALITY

4870

IN-SERVICE

4880

INDEX

4920

JURY DUTY

4960

LEAVE OF ABSENCE W/O PAY

5000

LEAVE OF ABSENCE W/ PAY

5040

MATH ASSESSMENT

5120

ORIENTATION

5200

PERSONAL BUSINESS

5240

PERSONAL CURRICULUM PROGRAM

5280

PESG SUB CHGS ADJUSTMENTS

5300

PREMIUM PAY

5320

PREMIUM PAY (SPECIAL RATES)

5325

SEASONAL

5340

76

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

SICK BANK

5360

SUMMER SCHOOL

5400

SURPLUS TEACHER

5405

TEACHERS SUBBING FOR TEACHERS

5430

TECHNICAL ASSISTANT

5435

TRAINING ACADEMY

5440

TEACHER TECH. INITIATIVE

5450

SUB TEACHER UNASSIGNED

5520

SUB TEACHER MGT. SERVICE

5530

WEATHER ABSENCE

5560

WORK COMP/COMPENSATION

5600

WORKERS' COMPENSATION

5640

ID CARDS

5680

LOCKS

5715

MAGAZINES

5750

SALES

5785

STUDENT PARKING STICKERS

5855

VENDING MACHINES

5925

YELLOW PAGES

5960

ALL SPORTS

6000

BASEBALL

6035

BASKETBALL

6070

77

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

BOWLING

6075

CHEERLEADING

6105

CROSS COUNTRY

6140

FIGURE SKATING

6180

YOUTH FLAG FOOTBALL

6205

FOOTBALL

6210

GOLF

6245

GYMNASTICS

6280

HOCKEY-FIELD

6315

HOCKEY-ICE

6350

KARATE

6385

LACROSSE

6420

ROWING (COED CREW)

6435

ROWING (COED SPRING)

6436

SOCCER

6455

SOFTBALL

6490

SWIMMING

6525

SWIMMING - SYNCHRONIZED

6560

TENNIS

6595

TRACK

6630

VOLLEYBALL

6665

WATER POLO

6700

78

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

WEIGHT ROOM

6720

WRESTLING

6735

YOGA

6770

A CAPELLA

6810

ACADEMIC GAMES

6850

ABE REGULAR PROGRAMS (ADULT BASIC EDUCATION)

6870

ADVANCED PLACEMENT

6890

AUTO SERVICE PROGRAM

6930

AWARDS

6970

BAND UNIFORMS

7010

VEHICLES

7020

BUS RIDER SAFETY

7025

C.O.P.E. (Center for Occupational Personalized Education)

7030

PLAYS - DRAMA

7050

ENRICHMENT

7090

FRIENDS OF PIONEER POOL

7110

PROGRAMS FOR DISABLED

7130

HSC REGULAR PROGRAMS (HIGH SCHOOL COMPLETION)

7140

HOSPITALIZATION (STUDENT)

7210

KING/CHAVEZ/PARKS

7290

LEAGUE/TEAM SPORTS

7330

LITERARY MAGAZINE

7410

79

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

MESSAGE BOARD

7450

NEWSPAPER

7530

ORCHESTRA

7570

BUILDING BEAUTIFICATION PROJECT

7640

PLAYGROUND

7650

PRELIM SCHOOL APTITUDE

7690

PRODUCTION BOARD

7730

STONE SCHOOL

7790

PTSO

7810

SAFETY PATROL

7930

SAFETY TOWN

7970

SENIOR AND GRADUATE ACTIVITY

8090

SERVICE SQUAD

8130

STUDENT AID

8170

STUDENT COUNCIL

8210

STUDENT PLANNERS

8230

STUDENT PLANNING CENTER

8240

STUDENT RECORDS

8250

STUDENT WORK PROGRAM

8330

TB & FLU CLINIC

8370

TESTING OUT

8410

VICA

8450

80

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

WELFARE STUDENTS

8530

YEARBOOK

8570

PEER MEDIATION

8610

YOUTH SENATE

8620

BLACK COLLEGE

8690

HIKONE EXCHANGE

8730

CHICAGO TRIP

8800

MACKINAC ISLAND

8810

QUEBEC TRIP

8820

TORONTO TRIP

8840

TRAVERSE CITY TRIP

8845

TRIP - VIENNA

8850

TRIPS

8890

FOURTH GRADE OVERNIGHT TRIP

8894

FIFTH GRADE OVERNIGHT TRIP

8895

WASHINGTON DC I

8930

WEST AFRICAN DRUM CHOIR

8980

FLOWER FUND

8995

81

ACTIVITY CODE LIST
NUMERIC
Activity Name

Code

Scholarship Fund
ANDREW PETERSON DECA

9040

BRUCE HENRY

9080

DEAN BODLEY SCHOLARSHIP

9140

DINA KAHN BROTHERHOOD

9160

HAROLD M LOGAN MEMORIAL FUND

9170

JOHN D KREAGER

9180

MARILYN MALONE MEMORIAL

9290

ORBACH - BILIK SCHOLARSHIP

9300

RUTH E DATZ FUND

9370

SLOANE ELIZABETH STAPLES

9400

TAMARA STEWART SCHOLARSHIP

9420

WESTFALL SCHOLARSHIP

9450

WENDY MOORHEAD MEMORIAL

9460

82

RESPONSIBILITY CODES

83

2007/08 RESPONSIBILITY CODES LIST

8 4

ELEMENTARY SCHOOLS
LOC RESP RESP NAME
184
335 PRESCHOOL
302
05 ABBOT
309
10 ALLEN
311
15 ANGELL
398
20 A2 OPEN
360
25 BRYANT
315
30 BURNS PARK
317
35 CARPENTER
319
40 DICKEN
328
45 EBERWHITE
332
50 HAISLEY
335
55 KING
336
57 LAKEWOOD
341
60 LAWTON
342
65 LOGAN
343
70 BACH
346
75 MITCHELL
347
80 NORTHSIDE
353
85 PATTENGILL
359
90 PITTSFIELD
366
95 THURSTON
368
100 WINES
MIDDLE SCHOOLS
769
105 CLAGUE
770
110 FORSYTHE
771
120 SCARLETT
772
125 SLAUSON
774
130 TAPPAN
797
20 A2 OPEN
HIGH SCHOOLS
975
140 HURON
140 ATHLETIC/HHS
976
145 PIONEER
145 ATHLETIC/PHS
977
150 COMMUNITY
978
155 CLEMENTE
206
835 STONE
980
165 SKYLINE

BUDGET
INSTRUCTIONAL BUDGETS
BUDGET
MANAGER
LOC RESP RESP NAME
MANAGER
Toigo
200 ELEM SUM SCHOOL
Dickinson-K
Barnes, P.
205 HS SUM SCHOOL
Hunter
Fitzgibbon
769 207 MS SUM SCHOOL
Hunter
Jackson, R.
978 210 CLEMENTE SUM SCH
Dulin
Zikmund-Fisher
264 215 BILINGUAL PROG
Dickinson-K
Corbitt
268 220 ELEM CURRICULUM
Dickinson-K
Morhous
225 HS CURRICULUM
Hunter
Collins
265 226 MS CURRICULUM
Hunter
Madison
270 230 PHYSICAL EDUCATION
Hayward
Wagner
262 235 MUSIC/ART
Bailey
Woodworth
125 270 STAFF DEVELOPMENT
Roberts
Karr
130 275 CURR & INSTRUC
Roberts
O'Neill
158 280 DEP. SUPT. OFFICE
Roberts
Williams
285 SITE BASED IMP
Instruction Admin.
Barnes, A.
295 ELEM EDUCATION
Dickinson-K
Bruder
296 LITERACY DEV PROG
Dickinson-K
Scarnecchia
183 297 TITLE I
Dickinson-K
Harrold
305 INSTRUCTION HRLY
Dickinson-K
Webster
145 315 HS EDUCATION
Hunter
Shakarian
316 MS EDUCATION
Hunter
Manley
317 MS LITERACY
Hunter
Johnston
140 320 ED COMPUT/TECH
Van Riper
129 325 RESEARCH OFFICE
Landefeld
Leaman
126 330 INSTRUC OPERATION
Roberts
Schwamb
182 340 CAREER/TECH ED
Hunter
Edmondson
350 AV MATERIALS
Dickinson-K
Rose
370 HEARING IMPAIRED
Simpson, L.
Court
180 375 DIRECTOR'S BUDGET*
Simpson, L.
Zikmund-Fisher
180 385 SISS**
Simpson, L.
127 390 PARTNERS FOR EXC.
McCuiston
Williams
139 805 CHILD ACCOUNTING
Landefeld
Davis, D.
White
Cartwright
* - Special Education Director's Budget
** - Student Intervention & Support Services
Ways
Dulin
Spieser
Jackson, S.

HUMAN RESOURCES BUDGET
LOC RESP RESP NAME
500 SUPPLEMENTALS
515 OTHER FRINGES
138 525 HRS OFFICE
530 PERSONNEL HRLY
535 ITINERANT TRAVEL
540 TEACHER ASSTS.
550 LEGAL SERVICES
560 EMPLOYEE RELATIONS

BUDGET
MANAGER
Comsa
Comsa
Comsa
Comsa
Comsa
Comsa
Comsa
Comsa

OPERATIONS
605 FIXED CHARGES
154 610 BUSINESS SVCS
615 BUDGET SUBSIDIES
620 SALARIES
133 625 FINANCE
156 630 INFO TECH/COMP SVCS
152 635 PURCHASING
195 665 CUSTODIAL OPERATIONS
670 CUSTODIAL SUPPLIES
196 675 FACILITIES
190 680 ENVIRONMENTAL SVCS
197 800 TRANSPORTATION

Allen
Allen
Allen
Allen
Hoover
Van Riper
Doernte
Anglim
Anglim
Trent
Trent
Mellor

SUPERINTENDENT
101 700 BOARD OF EDUCATION
108 705 INFORMATION SVCS
116 710 SUPERINTENDENT
730 ELECTIONS
151 660 BOND OFFICE

Roberts
Margolis
Roberts
Roberts
Trent

COMMUNITY SERVICES
120

810
830

COMMUNITY REC & ED
NOON HR SUPERV

Aeschbach
Comsa

SUPPLIES & EQUIPMENT CRITERIA

85

SUPPLIES AND EQUIPMENT CRITERIA
Is this a supply item or equipment? The criteria below may not fully resolve
this “confusion”, but at least it will serve as a guide to assist readers in
classifying an item as either ‘supply’ or ‘equipment’.
A. Criteria for Supply Items:
A supply item is any material which satisfies one or more of the conditions
listed below:
1) It is consumed in use.
2) It loses its original shape or appearance with use.
3) When damaged or some parts are lost, it is more expedient to replace the
item with a new unit rather than repair it.
4) It is inexpensive; it may have the characteristics of equipment yet due to its
small value, it is not advisable to capitalize it.
5) It loses its identity through incorporation into a different or more complex
unit or substance.
B. Criteria for Equipment Items:
An equipment item is an item which satisfies all of the following conditions
listed below:
1) It retains its original shape with use.
2) It is non-expendable, that is, if it is damaged or parts are lost, it is usually
more cost effective to repair the unit than replace it.
3) It is expensive and due to its value, it is more advisable to capitalize the
item.
4) It does not lose its identity through incorporation into a different or more
complex unit or substance.

Source of information: Revised Handbook II Financial Accounting, Classification and
Standard Terminology for Local and State School Systems, 1973.
86

ACCOUNT CODE
FUNCTION DEFINITIONS

87

ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY
INSTRUCTION

Sub-Category

Definition

100

Instruction includes the activities dealing directly
with the teaching of pupils or the interaction
between teacher and pupils. Teaching may be
provided for pupils in a school classroom, in
another location such as in a home or hospital,
and other learning situations such as those
involving co-curricular activities. It may also be
provided through some other approved medium
such as television, radio, telephone, and
correspondence. Included here are the activities
of classroom aides, teacher assistants, supplies
and machines that directly aid in the instructional
process. Include the work of group and class
sponsors and chaperones at student activities.
Include activities associated with instructional
field trips. (See page 7)

Basic Program
110

Instructional activities including enrichment
designed primarily to prepare pupils for activities
as citizens, family members, and workers, as
contrasted with programs designed to improve or
overcome physical, mental, social and/or
emotional handicaps. Includes Pre-kindergarten,
Elementary, Middle-Junior High, and High
School, as further defined below.

Added Needs
120

Instructional Classroom Activities designed for
pupils added needs. Include both regular and
summer programs.

Adult/ Continuing
Education
130

88

Learning experiences designed to develop
knowledge and skills to meet educational
objectives of adults. Programs include activities to
develop the fundamental tools of learning;
develop skills and appreciation for special
interest; or to enrich the aesthetic qualities of life.

ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY
SUPPORTING
SERVICES

Sub-Category
200

Pupil
210

Instructional Staff
220

Definition
Supporting Services are those services which
provide administrative, technical (such as
guidance and health), and logistical support to
facilitate and enhance instruction and to a lesser
degree, community services. Supporting Services
exist as adjuncts for the fulfillment of the
objectives of instruction. (See pages 8-9)
Consists of those activities that are designed to
assess and improve the well being of pupils and to
supplement the teaching process.
Consists of activities associated with assisting the
instructional staff with the content and process of
providing learning experiences for pupils.

General
Administration
230

Consists of those activates concerned with
establishing policy, operating schools and the
school system, and providing the essential
facilities and services for the staff and pupils.
Also included are community relations (district
wide activities and programs designed to improve
school/community relations).

School
Administration
240

Consists of those activities concerned with overall
administrative responsibility for a single school

Business Services
250

Operations and
Maintenance
260

89

Activities concerned with purchasing, paying,
transporting, exchanging and maintaining goods
and services for the school district.
Activities concerned with keeping the physical
plant open, clean, and ready for daily use. They
include operating the heating, lighting, and
ventilation systems, and repairing
facilities/equipment. Also included are operating
building leases, property and liability insurance,
janitorial and ground maintenance costs. May be
used in a Capital Projects fund only to the extent
allowed by law.

ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY

Sub-Category
Pupil Transportation
Services
270

Central
280

COMMUNITY
SERVICES

Definition
Activities concerned with the conveyance of
pupils to and from school, as provided by state
law. It includes trips between home and school or
trips to school activities. All other direct costs
related to pupil transportation should be included
under this function, i.e., physical exams, uniforms,
school bus driver licenses, awards, bus monitors,
etc. May be used in Capital Projects fund only to
the extent allowed by law.
Activities other than general administration that
support each of the other instructional and
supporting service programs.

Other
290

Activities of any supporting service or
classification of services, general in nature, which
cannot be classified in the preceding service areas.

300

Community Services consist of those activities
that are not directly 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. (See page 9)

Direction
310

Activities concerned with directing and managing
community services activities, i.e., community
school direction.

Recreation
320

Consists of those activities concerned with
providing recreation for the community as a
whole, or for some segment of the community. It
includes such staff activities as organizing and
supervising playgrounds, swimming pools and
other recreation programs for the community.

Activities
330

Consists of those activities concerned with
providing services to civic affairs organizations.
This includes services to parent-teacher
association meetings, other parental involvement
functions, public forums, lectures, and civil
defense planning.

90

ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY

Sub-Category
Public Library
340

Custody and Care of
Children
350

Definition
Pertains to the operation of public libraries by a
school system or the provision of library services
to the general public through the school library. It
includes such activities as budgeting and planning
the library's collection in relation to the
community and informing the community of
public library resources and services.
Pertains to providing programs for the custodial
care of children in residential day schools or child
care centers which are not part of, or directly
related to, the instructional program and where
the attendance of the children is not included in
the attendance figures for the school system.

Welfare Activities
360

Pertains to providing for the personal needs of
individuals who have been designated as needy
by an appropriate governmental entity. They
include food or other personal needs.

Non-Public School
Pupils
370

Services to pupils attending a school established
by an agency other than the state, subdivision of
the state, or the federal government, which
usually is supported primarily by other than
public funds. They may consist of such activities
as those involved in providing instructional
services, attendance and social work services,
health services, professional development and
transportation services for non-public school
pupils.

Other
390

Services provided the community that cannot be
classified under the preceding areas of
responsibility. An example would be Adult
Employment Programs.

91

ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY

Sub-Category

Definition

Payments to Other
Governmental
Agencies, Facilities
Acquisition, and Prior
Period Adjustments

400

Payments to other school districts or
administrative units and prior period
adjustments.

Payments to Other
Public Schools (ISDs,
LEAs, or PSAs) Within
the State of Michigan

410

Payments to other public schools within the State
of Michigan - Sub-Grantee/Flow Through
distributions only. All other payments for
services, supplies, and materials should be
reported in the appropriate function and object
code 82xx.

Payments to Other
Public Schools
OUTSIDE the State of
Michigan

420

These are conduit-type payments to school
systems outside the state for services rendered to
pupils residing in the paying school district.
These payments are generally for tuition and
transportation where a governmental unit in one
state collects money from a non-operating district
and pays it to an operating district in another
state. The non-operating district records such
payments here.

Payments to State
Schools for the Deaf
and Blind

430

Payments to State Schools for the Deaf and Blind

440

Payments to Other Governmental Entities - Subgrantee relationships only (non-public schools,
community organizations, etc.)

Facilities Acquisition

450

Includes services for site acquisition, site
improvement, architecture and engineering,
building acquisition and construction, building
improvements and other facilities acquisition and
construction services that cannot be otherwise
classified.

Prior Period
Adjustments

490

Includes material transactions and adjustments to
prior period revenue accounts (debit amounts).

Payments to Other
Governmental and NotFor-Profit Entities (Do
not include other
public schools which
would be reported in
Function 411 or 421).
These are Sub-grantee
relationships, not
Vendor relationships.

92

ACCOUNT CODE FUNCTION DEFINITIONS
MAIN CATEGORY
OTHER FINANCING
USES

Sub-Category
500-600

510
601-659

711

93

Definition
A number of outlays of government funds are not
properly classified as expenditures, but still
require budgetary or accounting control. These
include debt service payments and fund
modifications.
Debt Service - Long Term only
Fund Modifications (Other Operating Transfers
Out)
Depreciation Expense - Non-governmental Funds
only