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Financial Accountability System Resource Guide
Update 12.0 - December 2004
Table of Contents
 

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1.4.9 Expenditure/Expense Object Codes

Expenditures/expenses should be classified by the major object classes according to the types of items purchased or services obtained.

An expenditure/expense account identifies the nature and object of an account, or a transaction. The school district's accounting records are to reflect expenditures/expenses at the most detail level, as depicted in the chart of accounts (4 digits) for accounting and Public Education Information Management System (PEIMS) reporting (actual data) purposes. For PEIMS budget reporting purposes, expenditures/expenses are reported to the second digit of detail (6100, 6200, etc.) If a school district needs to use codes in addition to the mandatory codes for managerial purposes, the optional codes provided for local use in the code structure should be used.

These codes are distinguished from other types of object codes as they always begin with the digit “6.”

The R by a code indicates that the code is required for reporting purposes (PEIMS and/or Annual Financial and Compliance Report) if such codes are applicable to the school district.

Exhibit 37. Expenditure/Expense Object Code Structure

Expenditures (Governmental Fund Types and Expendable Trust Funds)

Expenditures are debited in the accounting period in which a measurable fund liability is incurred, except for unmatured principal and interest on general long-term debt, prepaid items, and other long-term obligations which are recorded as a debit in the accounting period when due.

Expenses (Proprietary Fund Type, Nonexpendable Trust and Pension Trust Funds)

Expenses are debited in the accounting period in which they are incurred.

Expenditure/expense codes are four digit object codes, and are the sixth through ninth digits in the code structure.

6100 PAYROLL COSTS

This major classification includes the gross salaries or wages and benefit costs for employee services. An employee is paid a salary or wage. The school district acts in a supervisory capacity over an employee and furnishes the working area and usually the equipment and materials necessary for the completion or performance of a task or service. Although an employee may work with more than one supervisor subsequent to, during, or after the normal employment period of hours, if the services or tasks performed are at the general direction of the school district, the amount paid to that employee is considered a payroll cost.

6110 Teachers and Other Professional Personnel

These account codes are to be used to classify the salaries of teachers and other professional personnel. This includes any salary paid to a person who is considered by the school district to be a professional staff member. Substitute teachers and/or other professional personnel are also classified in these account codes.

R 6112 Salaries or Wages for Substitute Teachers

This code is used to classify the gross salary and wage expenditures/expenses for substitute teachers and may be used with Function 11 (Instruction) and Function 13 (Curriculum Development and Instructional Staff Development).

LFCISD 6118  Extra Duty Pay Professional

These codes are used to classify extra duty pay.

R 6119 Salaries or Wages - Teachers and Other Professional Personnel

This code is used to classify the gross salary and wage expenditures/expenses for teachers and other professional exempt personnel as defined by the Fair Labor Standards Act. This includes:

• Gross salary and wage expenditures/expenses

• Wages paid to employees for performing duties beyond the normal working day

• Amounts above the school district’s standard pay for additional certification requirements, such as a Bilingual teacher

• Amounts for additional responsibilities such as coaching, UIL sponsorship, yearbook sponsorship, band directing, tutoring and department heads

Any local option codes that are used at the local option are to be converted to account 6119 for PEIMS reporting.

6120 Support Personnel

This code is used to classify the gross salary and wage expenditures/expenses for support personnel.

R 6121 Extra Duty Pay/Overtime - Support Personnel

This code is used to classify wages paid to support personnel for performing duties beyond the normal working day or for amounts above the school district’s standard pay for additional qualifications.

LFCISD 6128 Extra Duty Pay

These codes are used to classify extra duty pay.

R 6129 Salaries or Wages for Support Personnel

This code is used to classify salaries or wages for support personnel such as paraprofessional and support staff defined as non-exempt by the Fair Labor Standards Act. Any local option codes that are used at the local option are to be converted to account 6129 for PEIMS reporting.

6130 Employee Allowances

Employee allowances are amounts paid to employees for which the employee is not required to render a detailed accounting.

R 6131 Contract Buyouts

This code is used to identify expenditures/expenses for employee contract buyouts. Such expenditures may include direct payments made by a school district as severance and any other benefits extended as part of a contract buyout agreement. Such costs should be recorded in the function(s) in which the individual was classified. These payments are subject to federal withholding, social security (if applicable) and Medicare (if applicable). These payments are not subject to TRS.

R 6132 Supplemental Compensation Under Article 3.50-8, Insurance Code

This code is used to classify the gross TRS supplemental compensation distributed to eligible employees in accordance with provisions of the Active Employee Health Insurance Coverage or Compensation Supplementation program. These payments are subject to federal withholding, social security, Medicare and other related payroll costs, if applicable. These payments are not subject to TRS.
Accounting Example

R 6139 Employee Allowances

This code is used to classify allowances paid to compensate employees for costs incurred for which the employee is not required to render a detailed accounting. Examples include:

Object 6139 Expenditures to Include:

Object 6139 Expenditures to Exclude:

• Automobile allowances

• Housing allowances

• Uniform and meal allowance

• In-kind payments unless exempted under Internal Revenue Service (IRS) Code

• Mileage reimbursement for travel for actual miles driven (Object 641X)

In-kind payments such as rent-free housing or employer-furnished automobiles are to be debited to this account and credited to the appropriate revenue account 5743, Rent or account 5749, Other Revenue from Local Sources.

Any local option codes that are used at the local option are to be converted to account 6139 for PEIMS reporting.

Questions regarding taxable income for the employee for these allowances should be directed to the Internal Revenue Service. See Other Tax Issues section for further guidance.

 

LFCISD 6139001 Cellphone Allowance

LFCISD 6139002 Business Meal Reimbursement

                                      This code is to classify meal reimbursement with in  Region One area.

6140 Employee Benefits

Employee benefits are those amounts paid by the school district to provide benefits to employees. This does not include the amount deducted from the employee’s salary or wages, which are considered employee contributions toward a benefit.

R 6141 Social Security/Medicare

This code is used to classify expenditures/expenses required to provide employee benefits under the Federal Social Security program. This excludes employee contributions.

R 6142 Group Health and Life Insurance

This code is used to classify expenditures/expenses made to provide personnel with group health and life insurance benefits. This excludes employee contributions but includes benefit amounts transferred to an Internal Service Fund.
House Bill 3343 of the 77th Legislature requires an average expenditure of $225 per eligible covered employee (see TRS guidelines for more information).
Accounting Example

R 6143 Workers' Compensation

This code is used to classify expenditures/expenses made to provide personnel with workers' compensation benefits. This includes benefit amounts transferred to an Internal Service Fund. There are no employee contributions.

R 6144 Teacher Retirement/TRS Care - On-Behalf Payments

This code is used to classify expenditures/expenses from “On-Behalf” payments of matching teacher retirement paid for active members of the school district in accordance with GASB Statement No. 24. A school district contributes matching funds for personnel funded from federal sources and, if applicable, statutory minimum funds for qualifying personnel. The school district also provides certain employer contributions for the retired teachers’ health insurance plan (TRS Care). The state provides all other matching funds on behalf of members. The amount that the state provides in excess of school district contributions are to be recorded here. An equal revenue amount should be recorded in account 5831, Teacher Retirement - On-Behalf Payments.

R 6145 Unemployment Compensation

This code is used to classify expenditures/expenses made to provide personnel with unemployment compensation. This includes benefit amounts transferred to an Internal Service Fund. There are no employee contributions.

R 6146 Teacher Retirement/TRS Care

This code is used to classify expenditures/expenses made from local, state and federal program funds and/or private grants to pay state matching of teacher retirement on the above state minimum contribution or the required matching amount from federal funds. Also included in this account is any employer contribution for the retired teachers’ health insurance plan.

LFCISD 6146001 TRS-New Hires

LFCISD 6148 Employee Benefits - Retiree Leave Bal Payoff

 

R 6149 Employee Benefits-Perfect Attendance

This code is used to classify expenditures/expenses made to provide personnel with other employee benefits not detailed above. This excludes employee contributions but includes any benefit amounts transferred to an Internal Service Fund. Any local option codes that are used at the local option are to be converted to account 6149 for PEIMS reporting.

 

6200 PROFESSIONAL AND CONTRACTED SERVICES

The major account classification is used to record expenditures/expenses for services rendered to the school district by firms, individuals and other organizations. This includes services provided by internal service funds unless the internal service fund is used to account for employee benefits. Internal service fund expenditures/expenses for employee benefits such as health insurance, are to be classified to the appropriate code in the 6100 series of accounts. Normally, professional and contracted services represent a complete service that is rendered for the school district, and no attempt should be made to separate labor from supplies.

6210 Professional Services

This code is used to classify expenditures/expenses for professional services rendered by personnel who are not on the payroll of the school district, including all related expenses covered by the professional services contract.

R 6211 Legal Services

This code is used to classify fees, associated travel and other related costs for legal services. However, legal fees, associated travel and other costs related to the collection of taxes are to be classified in account 6213, Tax Appraisal and Collection. Delinquent tax collection fees that are charged as “costs” to the taxpayer and paid to an attorney are to be treated as a liability in account 2110, Accounts Payable, not as an expenditure.

R 6212 Audit Services

This code is used to classify fees, associated travel and other related costs for audit services.

R 6213 Tax Appraisal and Collection

This code is used to classify fees, associated travel, and other related costs for the appraisal of property and the collection of taxes, including attorney fees directly related to the collection of taxes. This account is also to be used by the school district to record its pro rata share of the administrative cost of the Consolidated Taxing District. Delinquent tax collection fees that are charged as “costs” to the taxpayer and paid to an attorney are to be treated as a liability in account 2110, Accounts Payable, not as an expenditure. This code is only to be used in the General Fund.

R 6219 Professional Services

This code is used to classify expenditures/expenses for professional services rendered by personnel who are not on the payroll of the school district. Professional/consulting services are delivered by an independent contractor (individual, entity or firm) that offers its services to the public. Such services are paid on a fee basis for specialized services that are usually considered to be temporary or short-term in nature, normally in areas that supplement the expertise of the school district. This includes all related expenditures/expenses covered by a professional services contract, if the contracted service is not detailed above. Any local option codes that are used at the local option are to be converted to account 6219 for PEIMS reporting.

6220 Tuition and Transfer Payments

Tuition payments are made when the school district pays for tuition to institutions of higher education on behalf of a staff member or a student. Transfer payments are made when the school district pays for students to attend another school district, either private or public.

R 6221 Staff Tuition and Related Fees - Higher Education

This code is used to classify expenditures/expenses for services rendered by institutions of higher learning for the benefit of school district personnel. Expenditures/expenses classified in this account are excluded from the calculation of indirect cost rates.

R 6222 Student Tuition - Public Schools

This code is used to classify expenditures/expenses for tuition if a school district is under contract with public schools to provide instructional services to students. This includes payments made to school districts under Section 29,201, TEC, Public Education Grant Program (Function Code 94), and transfer students under Section 21.082 of the TEC where one school district transfers entire grades of students to another school district.

R 6223 Student Tuition - Other than to Public Schools

This code is used to classify expenditures/expenses for tuition if a school district is under contract with an institution of higher learning or with non-public schools to provide instructional services to students. This includes payments made to Juvenile Justice Alternative Education Programs (Function Code 95) and payments made to charter schools (Function Code 96).

R 6224 Student Attendance Credits

This code is used to classify expenditures/expenses for the purchase of tuition credits from the state or from other school districts under Subchapter 5 D and/or E, Chapter 41, Texas Education Code (TEC). This code may only be used with Function Code 91, Contracted Instructional Services Between Public Schools.

R 6229 Tuition and Transfer Payments

This code is used to classify expenditures/expenses for tuition and transfer payments not detailed above. Any local option codes that are used at the local option are to be converted to account 6229 for PEIMS reporting.

6230 Education Service Center Services

Each school district is a member of an education service center that provides various services to the school districts. The function code in conjunction with the expenditure object code defines the type of service provided.

6231-6233 Reserved for Future State Definition

These codes are reserved for future state designation and are not to be used by the school district.

6234-6238 Education Service Center Services - Locally Defined (Convert to Object Code 6239 for PEIMS)

These codes are used, at the option of the school district, to classify services provided by the education service center not defined elsewhere. For PEIMS reporting, these accounts are converted to Object Code 6239.

R 6239 Education Service Center Services

This code is used to classify all contracted services provided by the education service center. Included in this account are:

• Data processing services

• Media services

• Special education services

• Vocational education services

• Staff development

• Curriculum development

• Drug training

• Grant writing services, etc. that the education service center provides to school districts

This does not include supplies (which should be charged to the appropriate supply account) purchased under a purchasing agreement with an education service center, but does include a fee assessed for providing the service. Any local option codes that are used at the local option are to be converted to account 6239 for PEIMS reporting.

6240 Contracted Maintenance and Repair Services

These expenditure object codes are used to classify expenditures/expenses for maintenance and repair services rendered by firms, individuals, or other organizations, other than the school district. Maintenance and repair services are for normal upkeep, repair and minor restorations, but do not include such costs as new building construction, renovating and remodeling of buildings, etc. When contracted maintenance and repair services are rendered, the total cost of the service, including labor and parts, is to be included in the appropriate contracted services account. Maintenance contracts are to be included in the appropriate expenditure object codes defined below.

LFCISD 6245 Vehicle Repairs

LFCISD 6246 Building Repairs

LFCISD 6247 Grounds Maintenance

LFCISD 6248 Audio Visual Equipment Repair

6245-6248These codes are used, at the option of the school district, to classify expenditures/expenses for contracted maintenance and repair not specifically defined elsewhere.

R 6249 Contracted Maintenance and Repair

This code is used to classify expenditures/expenses for normal contracted maintenance and repair of items.

Object 6249 Expenditures to Include:

Object 6249 Expenditures to Exclude:

This includes expenditures/expenses for normal contracted upkeep, repairs, maintenance and renovation of:

• Office equipment

• Furniture

• Computers

• Copiers

• District-owned telephone systems

• Facsimile machines

• Software upgrades

• Maintenance agreement fees

• Other equipment when the repairs are provided by an outside individual or firm

• Buildings and grounds

• Purchase of furniture, technology equipment, software, and capital outlay items (Object 6399 or 66XX)

• Purchase of site licenses, single user software, etc. (Object 6399, or 6659)

For vehicles, this includes expenditures/expenses for normal upkeep and contracted repair of vehicles, including buses, maintenance vehicles, driver education vehicles and any other vehicles used by school district staff or students.

For buildings and grounds, this includes expenditures/expenses for normal upkeep of buildings and grounds. This includes contracted costs of maintenance for buildings including heating, ventilation, air conditioning, and any related maintenance agreements.

Services may be provided on an on-call basis or within the terms of a maintenance agreement.

Any local option codes that are used at the local option are to be converted to account 6249 for PEIMS reporting.

6250 Utilities

Utilities are comprised of water, electricity, gas for heat, cooking and cooling, ongoing telephone (including telecommunications and cellular telephones) and facsimile charges.

LFCISD 6255 Water/Sewer Utilities

LFCISD 6256 Telephones & Cell Services

LFCISD 6257 Electricity

LFCISD 6258 Natural Gas Utilities

LFCISD 6259 Trash Collection

6260 Rentals - Operating Leases

These codes are used to record expenditures/expenses for renting or leasing either equipment or property under operating lease agreements. Refer to the Debt section (Other Types of Debt) for further guidance.

R 6269 Rentals - Operating Leases

This code is used to classify expenditures/expenses for other rentals - operating leases. This includes, but is not limited to, rental or lease of:

• Furniture

• Computers

• Telecommunications equipment

• Audio-visual equipment

• Vehicles (including buses)

• Land

• Buildings

• Space in buildings

• Grounds

Any local option codes that are used at the local option are to be converted to account 6269 for PEIMS reporting.

6270-6280 Reserved for Future State Definition

These codes are reserved for future state designation and are not to be used by the school district.

6290 Miscellaneous Contracted Services

These expenditure object codes are used to classify expenditures/expenses for miscellaneous contracted services not included above.

R 6299 Miscellaneous Contracted Services

This code is used to classify expenditures/expenses for miscellaneous contracted services not specified elsewhere. Any local option codes that are used at the local option are to be converted to account 6299 for PEIMS reporting.

6300 SUPPLIES AND MATERIALS

This major classification includes all expenditures/expenses for supplies and materials.

6310 Supplies and Materials for Maintenance and/or Operations

This group of accounts is used to classify expenditures/expenses for supplies and materials necessary to maintain and/or operate furniture, computers, equipment (including telecommunications equipment), vehicles, grounds and facilities of the school district. Normally expenditures/expenses in this group of accounts arise when school district employees purchase supplies for use by the school district as opposed to supplies that are provided by a contractor as part of a contracted service.

LFCISD 6309 Vehicle Tires

LFCISD 6310 Vehicle Parts

R 6311 Gasoline and Other Fuels for Vehicles (Including Buses)

This code is used to classify expenditures/expenses for gasoline, motor oil and other fuels required for operating vehicles.

LFCISD 6314 A/C Supplies

LFCISD 6315 Electrical Supplies

LFCISD 6316 Plumbing Supplies

LFCISD 6317 Painting Supplies

LFCISD 6318 Ground Maintenance Supplies

R 6319 Supplies for Maintenance and/or Operations

This code is used to classify expenditures/expenses for supplies and materials necessary for maintenance and/or operations not detailed above. Expenditures/expenses in this account include, but are not limited to:

• Janitorial or custodian supplies

• Building maintenance supplies for minor repairs and upkeep by maintenance staff

• Supplies for upkeep of furniture and equipment

Any local option codes that are used at the local option are to be converted to account 6319 for PEIMS reporting.

6320 Textbooks and Other Reading Materials

This group of accounts is used to classify expenditures/expenses for textbooks purchased by the school district and magazines, periodicals, newspapers and reference books that are placed in the classroom or in an office. Expenditures/expenses in this group of accounts do not meet the capitalization criteria.

R 6321 Textbooks

This code is used to classify expenditures/expenses for textbooks purchased by the school district and furnished free to students, certain classes or grades.

LFCISD 6325 Library Books

R 6329 Reading Materials

This code is used to classify all expenditures/expenses for magazine subscriptions and newspaper subscriptions that are placed in classrooms, offices or libraries. Also included are reference books and other reading materials placed in a classroom or office that are not cataloged and controlled by the library. Additionally, this code also includes library books and media that do not meet the capitalization criteria of the school and have a per unit value of less than $5,000 and/or a useful life of one year or less (Effective September 1, 2001). Any local option codes that are used at the local option are to be converted to account 6329 for PEIMS reporting.

6330 Testing Materials

This group of accounts is used to classify expenditures/expenses for testing materials such as test booklets. Test scoring is not to be classified here, but rather, in the 6200 series of accounts, Professional and Contracted Services.

R 6339 Testing Materials

This code is used to classify expenditures/expenses for testing materials including test booklets. Any local option codes that are used at the local option are to be converted to account 6339 for PEIMS reporting.

6340 Food Service

These expenditure object codes are used to classify supplies and materials for the operation of the food service program of the school district. Also included are items for sale through vending machines, school stores, etc., that are not related to the regular food service program. These items for resale are classified in Function 36, Cocurricular/Extracurricular Activities.

R 6341 Food

This code is used to classify expenditures/expenses for food, including related costs such as transportation, handling, processing, etc.

LFCISD 6341000 CNP-Food Lunch Items

LFCISD 6341001 CNP-Food Breakfast Items

R 6342 Non-Food

This code is used to classify expenditures/expenses for non-food items such as napkins, straws, brooms, etc.

LFCISD 6342000 CNP-Non-Food Lunch Items

LFCISD 6342001 CNP-Non-Food Breakfast Items

 

R 6343 Items for Sale

This code is used to classify expenditures/expenses for such items as soft drinks, food, or other goods to be sold through vending machines, school stores, etc., not related to the regular food service program.

R 6344 USDA Commodities

This code is used to classify the costs of commodities. The portion of expenditures/expenses attributed to the USDA value of commodities in this account should agree with the revenue realized in account 5923, USDA commodities for school districts that utilize the General Fund or Special Revenue Fund. For school districts utilizing an Enterprise Fund, non-operating revenue account 7954, USDA commodities is to be used.

• Purchased products for which you receive no USDA commodity equivalent. An example of products that a school would purchase commercially but would not receive as a USDA commodity would be condiments such as catsup and mustard. It is suggested that you base the inventory value for such items on the net purchase price for that item.

• USDA commodity products for which you purchase no commercial equivalent. Examples of USDA commodities that schools receive but usually do not purchase commercially include pouched salmon, frozen diced chicken and prune puree. TDHS will continue to provide you with the value of USDA commodities, which is based on the actual cost per pound.

• Products that you purchase as well as receive as commodities. Canned fruits and vegetables are examples of such products. You may base the value of these products on the net cost to purchase such products, on the commodity value provided by TDHS, or you could also use an average of weighted average of the two values.

R 6349 Food Service Supplies

This code is used to classify miscellaneous food service supplies not specifically defined elsewhere. Any local option codes that are used at the local option are to be converted to account 6349 for PEIMS reporting.

6350-6380 Reserved for Future State Definition

These codes are reserved for future state designation and are not to be used by the school district.

6390 Supplies and Materials - General

These expenditure object codes are used to classify general supplies and materials.

LFCISD 6397 Software -

                                        Single use software that has a per-unit cost of less than $5,000

LFCISD 6398 Equipment - High Walkable Fix Asset

This Code is to classify expenditures/expenses of those items including but not limited to equipment that has a per unit cost of $500.00 up to $5,000.00 such as TVs, video cassette recorders, laser disk players, video cameras, computers, printers, panels, video projection systems, graphing calculators, microscopes, scanners, modems, CD-ROM units, overhead projectors, microwaves, typewriters, laptop computers, shop items, band instruments, radios, cellular telephones, refrigerators, etc.

LFCISD 6398001 Furniture

This Code is to classify expenditures/expenses of furniture that has a per unit cost of $500.00 up to $5,000.00

R 6399 General Supplies

This code is used to classify expenditures/expenses for those items of relatively low unit cost (even though used in large quantities) necessary for the instruction process and/or for administration.

Object 6399 Expenditures to Include:

Object 6399 Expenditures to Exclude:

These items include:

• Consumable teaching and office items such as paper, pencils, forms, postage, etc.

• Workbooks

• Audio-visual aids such as filmstrips, VCR tapes, CD ROM disks, diskettes, computer tapes,

• Site licenses

• Supplies for a satellite dish and other supplies for technology

• Purchase of furniture, technology equipment, software, and capital outlay items having a per-unit cost of $5,000 or more (Object 6639)

Certain items, such as software, mentioned in this definition may be recorded under the 666X account series according to local policies for capitalization. See Capital Assets section for additional clarification. Any local option codes that are used at the local option are to be converted to account 6399 for PEIMS reporting.

6400 OTHER OPERATING COSTS

This major classification is used to classify expenditures/expenses for items other than Payroll Costs, Professional and Contracted Services, Supplies and Materials, Debt Service and Capital Outlay that are necessary for the operation of the school district.

6410 Travel, Subsistence and Stipends

These expenditure object codes are to be used to classify travel, subsistence and stipends to both employees and non-employees.

R 6411 Travel and Subsistence - Employee Only

This code is used to classify the cost of transportation, meals, room, and other expenses associated with traveling on official school business. Travel expenses must conform to IRS and OMB Circular A-87 regulations. Any travel reimbursed from state funds and federal funds that are received from the Texas Education Agency must comply with the general appropriations act.
The cost of employee travel also includes any registration fees associated with attending conferences, including seminars, in-service training, etc. Membership dues are classified in account 6499, Miscellaneous Operating Costs.

R 6412 Travel and Subsistence - Students

This code is used to classify the cost of transportation (rental of vans, buses and other vehicles), meals, participation fees, room, and other expenses associated with students traveling for school sponsored events. (Do not use function 34)

R 6413 Stipends - Non-Employees

This code is used to classify stipends paid to individuals not employed by the paying agency for allowances related to and/or for participation in organizational controlled or directed activities. Expenditures/expenses relating to travel for individuals not employed by the school district should be classified in account 6419, Travel and Subsistence. Expenditures/expenses classified in this account are excluded from the calculation of indirect cost.

6414-6416 Reserved for Future State Definition

These codes are reserved for future state designation and are not to be used by the school district.

LFCISD 6418 School Board Travel Cost

R 6419 Travel and Subsistence - Non-Employees

This code is used to classify the cost of transportation, meals, room and other expenses associated with traveling on official school business not specified elsewhere. This includes expenditures/expenses for the following groups:

• Travel for individuals not employed by the school district

This includes travel expenses incurred while traveling to school district authorized activities, including transportation expenditures/expenses paid:

- To parents

- For board member travel

- For individuals not employed by the paying agency for allowances related to and/or for participation in organizational controlled or directed activities

Registration fees associated with attending conferences, including seminars, inservice training, etc. are also classified in this account.

Travel expenses must conform to IRS and OMB Circular A-87 regulations and any travel reimbursed from state funds and federal funds that are received from the Texas Education Agency must comply with the general appropriations act. Any local option codes that are used at the local option are to be converted to account 6419 for PEIMS reporting.

6420 Insurance and Bonding Costs

This code is used to classify expenditures/expenses for insurance and bonding costs. Property insurance should be classified in Function 51, Plant Maintenance and Operations, including building insurance and property insurance for band and athletic/UIL equipment. Other types of insurance are to be classified in the appropriate function. For example, insurance to cover student injuries that take place while participating in athletics are classified in Function 36, Cocurricular/Extracurricular Activities. Textbook custodian and administrative bonding expenses are classified in Function 41, General Administration. School bus driver bonding and liability insurance are classified in Function 34, Student (Pupil) Transportation.

LFCISD 6426 Calims - Insurance Health

 

LFCISD 6427 Premiums - Insurance Administration Fees

LFCISD 6428 W/C Claims Administration

R 6429 Insurance and Bonding Costs

6430 Election Costs

R 6439 Election Costs

This code is used to classify expenditures/expenses to cover costs incurred in connection with elections, including election officials who are not school district employees, legal notices, etc. Any local option codes that are used at the local option are to be converted to account 6439 for PEIMS reporting.

 

6490 Miscellaneous Operating Costs

This code is used to classify expenditures/expenses for operating costs not mentioned above.

R 6494 School Bus Transportation Expenditures/Expenses/Cost

This code can be used as an option to identify expenditures/expenses for transportation costs other than those incurred for the purpose of transporting students to and from school. Expenses from various expenditure object codes for salaries, fuel, etc. in Function 34 (Student Transportation) should be reclassified to this expenditure object code with the appropriate function assigned. Examples of such costs include those associated with field trips (Function 11) and cocurricular/extracurricular activities (Function 36). Identification of the costs of transporting students for any purpose other than to and from school is required under Section 34.010, TEC.

LFCISD 6495 Advertising

                                     • Newspaper advertisements, etc.

                                     • Bid notices

LFCISD 6496 Staff Meeting Cost

                                       Food/refreshments for school-related meetings

                                     

LFCISD 6497 Fees and Dues

                                      Fees and dues (not associated with travel)

LFCISD 6498 Awards

R 6499 Miscellaneous Operating Costs

This code is used to classify expenditures/expenses for all other operating costs not mentioned above. This account includes:

• Graduation expenses

• Food/refreshments for school-related meetings other than staff

6500 DEBT SERVICE

This major classification includes all expenditures for debt service. All debt service object codes must be used only with Function 71, Debt Service.

6510 Debt Principal

These expenditure object codes are used to classify all expenditures to retire debt principal in Function 71, Debt Service.

R 6511 Bond Principal

This code is used to classify expenditures to retire the principal of bonds.

6520 Interest Expenditures/Expenses

These expenditure object codes are used to classify all interest expenditures/expenses in Function 71, Debt Service.

R 6521 Interest on Bonds

This code is used to classify expenditures/expenses to pay interest on bonds.

6590 Other Debt Service Expenditures/Expenses

These object codes are used to classify all debt service expenditures/expenses other than debt principal and interest in Function 71, Debt Service.

R 6599 Other Debt Service Fees

This code is used to classify expenditures/expenses for issuance costs, and/or any allowable fees related to debt service activity, including fiscal agent fees and payment to an escrow agent from sources other than proceeds from the new debt. Any local option codes that are used at the local option are to be converted to account 6599 for PEIMS reporting.

6600 CAPITAL OUTLAY - LAND, BUILDINGS AND EQUIPMENT

This major classification is used to classify expenditures for capital assets. See Capital Assets section for capital asset requirements.

6610 Land Purchase and Improvement

These expenditure object codes are used to classify the acquisition or major improvement of a school district’s land.

R 6619 Land Purchase and Improvement

This code is used to classify expenditures for the purchase of land, land improvements other than buildings and any associated fees. This includes any other costs necessary to alter the land for its intended purpose. Any local option codes that are used at the local option are to be converted to account 6619 for PEIMS reporting.

6620 Building Purchase, Construction or Improvements

These expenditure object codes are used to classify the purchase, construction, or substantial improvement of buildings, and any related fees, including architect fees.

R 6629 Building Purchase, Construction or Improvements

This code is used to classify expenditures to purchase buildings or for materials, labor, etc., to construct new buildings. This account also includes expenditures for substantial alteration or remodeling of existing buildings that materially increase building life and/or usefulness. All associated fees are included in this account. Any local option codes that are used at the local option are to be converted to account 6629 for PEIMS reporting.

6630 Furniture and Equipment

This code is used to classify expenditures for the purchase of furniture and equipment having a per-unit cost of $5,000 or more and a useful life of more than one year as listed below. If the per-unit cost is less than $5,000 and the district, by policy, elects to capitalize the expenditure, the 6640 series of accounts, Capital Assets - District Defined, should be used.

R 6631 Vehicles per unit cost of $5,000 or more

This code is used to classify expenditures for the purchase of vehicles having a per-unit cost of $5,000 or more and a useful life of more than one year. If the per-unit cost is less than $5,000 and the district, by policy, elects to capitalize the expenditure, the 6640 series of accounts, Capital Assets - District Defined, should be used.

R 6639 Furniture, Equipment and Software

This code is used to classify expenditures for all equipment, furniture, technology equipment and capital outlay items having a per-unit cost of $5,000 or more and a useful life of more than one year not classified elsewhere. Any local option codes that are used at the local option are to be converted to account 6639 for PEIMS reporting.

Object 6639 Expenditures to Include:

Object 6639 Expenditures to Exclude:

• Telephone systems

• Intercommunication and telecommunication systems

• Mainframe and mini-computers

• High-capacity copy machines

• Purchase of site licenses, single use software, etc., if more than $5,000 or more per unit costs

• Contract programming non-ownership (Object 6219)

• Lease purchases with $5,000 or more per unit costs (Object 6659)

• Maintenance fees and/or upgrades (Object 6249)

• Purchase of site licenses, single use software, network fees, etc. (Object 6399 or 6659)

6640 Capital Assets - District Defined

These expenditure object codes are used to classify any items that do not meet the individual $5,000 capital asset criteria, but by school district policy, are required to be recorded as capital assets either (1) when the school district policy requires an item costing less than $5,000 to be defined as a capital asset; or, (2) when aggregate amounts purchased equal or exceed $5,000.

R 6641 Vehicles per-unit cost of less than $5,000

This code is used to classify expenditures for the purchase of vehicles having a per-unit cost of less than $5,000 and a useful life of more than one year.

6650 Capital Assets Under Capital Leases

These expenditure object codes are used to classify capital assets under capital leases.

R 6651 Capital Lease of Buildings

This code is used to classify capitalization of movable buildings and major repairs to buildings under a capital lease arrangement. The contra entry is to other resources.

R 6659 Capital Lease of Furniture, Equipment and Software

This code is used to classify capitalization of furniture, equipment and software under a capital lease arrangement. The contra entry is to other resources. Any local option codes that are used at the local option are to be converted to account 6659 for PEIMS reporting.

Object 6659 Expenditures to Include:

Object 6659 Expenditures to Exclude:

Lease purchase of:

• Telephone systems

• Intercommunication and telecommunication systems

• Mainframe and mini-computers

• High-capacity copy machines

• Site licenses and single use software purchase etc., if a lease purchase for $5,000 or more per unit

• Contract programming non-ownership (Object 6219)

• Maintenance fees and/or upgrades (Object 6249)

• Purchase of site licenses, single use software, network fees, etc. (Object 6399 if less than $5,000, or 6669, if in the library)

6660 Library Books and Media

This account classification is used to account for the acquisition of library books and media that meet the capitalization criteria of the school. Library books and media such as CD ROM, software, learning diskettes and film may be recorded in a capital assets system as a block of items purchased; however, the library should maintain an acquisition ledger that records the detailed cost of each book.

R 6669 Library Books and Media

This code is used to classify expenditures for books and film that meet the one year or more useful life criteria; and meets the capitalization criteria of the school or have a per unit value of equal to or greater than $5,000 which ever is less; (Effective September 1, 2001); and are to be catalogued and controlled by the library. Any local option codes that are used at the local option are to be converted to account 6669 for PEIMS reporting.

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