Construction Contracts (for use by Capital Projects only)
Structures and Improvements (for use by Capital Projects only)
Account Code Structure
Format of the Account Code String Fund XXXX
Cost Center XXXX
Future 1 XXX
Future 2 XXXX
Fund ●4 numerals The Fund code is used to identify the source of funds for program expenditures. The Fund code is four numerals beginning with 2, 3, 4, 5, 6, or 9. These beginning numbers have the following meanings:
2xxx Enterprise Funds
The Fund codes are listed in the Fund Section of this book.
Year ●2 numerals
The Year designates the last two digits of the fiscal year in which the award of the grant or fund was received. If the funds being spent were awarded to the CITY SCHOOLS in fiscal year 2012 (July 1, 2011 - June 30, 2012), then the year designation would be "12" regardless of the year of the transaction. Funds awarded in fiscal year 2012 would carry a year code of "12".
The Year codes are listed in the Fund Section of this book.
Award ●2 numerals
This segment designates the award being spent and is used in the event that the Baltimore City Schools receives more than one grant award in the same fiscal year under the same fund code. Unless otherwise specified, the award code will be "00".
The Category code allows the CITY SCHOOLS to classify its finances into those broad classifications required under State Law. The Category codes and definitions are listed in the Category and Program section of this book.
Program ● 4 numerals The Program codes provide for further delineation of the school system's financial activity within the categories defined by State Law. Generally, the Program code represents the major divisions or departments of the CITY SCHOOLS.
The Program codes and definitions are listed in the Category and Program section of this book.
Cost Center ●4 numerals The Cost Center codes define the school or office responsible for the expenditure of resources. A school’s cost center code is generally the school number and an office’s cost center is their assigned code.
The Cost Center codes and titles are grouped by major organizational unit and listed in the Cost Center section of this book. Cost Centers are listed in regular typeface and Rollups are the boldface numbers and used for CITY SCHOOLS reporting purposes. Rollups are groupings of Cost Centers that are aligned with the BCPSS management structure. Unlike Cost Centers rollups cannot be posted to or budgeted to directly.
Object/Sub-object ●4 numerals The object/sub-object defines what is being purchased. The major objects are:
0100 Salaries and Wages
0200 Fringe Benefits
0300 Contracted Services
0400 Supplies and Materials
0500 Other Charges
0700 Principal (for administrative use only)
0800 Interest (for administrative use only)
0900 Transfers (for administrative use only)
1000 Construction Contracts (for Capital Projects use only)
1100 Structures and Improvements (for Capital Projects use only)
The Object/Sub-object codes, titles, and definitions are found in the Object/Sub-object section of this book.
Future 1 ● 3 numerals This segment is reserved for future use. Always use "000" in this area.
Future 2 ●4 numerals
This segment is reserved for future use. Always use "0000" in this area.