Chart of accounts



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CHART OF ACCOUNTS




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FISCAL YEAR 2015

CHART OF ACCOUNTS
As of April 11, 2014

Table of Contents

How to use this book 3

Account Code Structure 4

Funds, Year and Award 7

Grants Funded Sources 8



Category and Program 9

Category Definitions 9

Program Definitions 11

Valid Programs for Category 0201 Administration 11

Valid Programs for Category 0202 Mid-level Administration 13

Valid Programs for Category 0203 Instruction 14

Valid Programs for Category 0206 Special Education 19

Valid Programs for Category 0207 Student Personnel Services 20

Valid Programs for Category 0208 Student Health Services 20

Valid Programs for Category 0209 Transportation 21

Valid Programs for Category 0210 Operation of Plant 21

Valid Programs for Category 0211 Maintenance of Plant 22

Valid Programs for Category 0213 Food Services 22

Valid Programs for Category 0214 Community Services 23

Valid Programs for Category 0215 Capital Outlay 23

Valid Programs for Category 0216 Debt Services 24



Cost Centers 25

Object 0100 Salaries and Wages 34

Object 0200 Fringe Benefits 37

Object 0300 Contracted Services 39

Object 0400 Supplies and Materials 45

Object 0500 Other Charges 48

0599 Miscellaneous 49

Payments made for miscellaneous charges.Object 0600 Property 50

Object 0700 Principal 54

Object 0800 Interest 54

Object 0900 Transfer 55

Object 1000 Construction Contracts Service 56

Object 1100 Structures and Improvements 56


How to use this book 3

Account Code Structure 4

Funds, Year and Award 7

Grants Funded Sources 8



Category and Program 9

Category Definitions 9

Program Definitions 11

Valid Programs for Category 0201 Administration 11

Valid Programs for Category 0202 Mid-level Administration 13

Valid Programs for Category 0203 Instruction 14

Valid Programs for Category 0206 Special Education 19

Valid Programs for Category 0207 Student Personnel Services 20

Valid Programs for Category 0208 Student Health Services 20

Valid Programs for Category 0209 Transportation 21

Valid Programs for Category 0210 Operation of Plant 21

Valid Programs for Category 0211 Maintenance of Plant 22

Valid Programs for Category 0213 Food Services 22

Valid Programs for Category 0214 Community Services 23

Valid Programs for Category 0215 Capital Outlay 23

Valid Programs for Category 0216 Debt Services 24



Cost Centers 25

Object 0100 Salaries and Wages 34

Object 0200 Fringe Benefits 37

Object 0300 Contracted Services 39

Object 0400 Supplies and Materials 45

Object 0500 Other Charges 48

0599 Miscellaneous 49

Payments made for miscellaneous charges.Object 0600 Property 50

Object 0700 Principal 54

Object 0800 Interest 54

Object 0900 Transfer 55

Object 1000 Construction Contracts Service 56

Object 1100 Structures and Improvements 56




How to use this book

The Chart of Accounts is divided into five major sections:




  1. The first section provides an overview of the Account Code Structures




  1. The second section provides the codes for the Funds, Year, and Award segments of the account code




  1. The third section outlines the definitions for Category and Program




  1. The fourth section lists the Cost Centers under each major organization unit:




  • Chief of Staff

  • Chief Operating Officer

  • Chief Financial Officer

  • Chief Academic Officer

  • Deputy Academic Officer

  • Student Support Officer

  • Deputy Special Education Officer

  • Board of School Commissioners

  • Chief Executive Officer

  • Debt Service

5. The fifth section lists the Object/Sub-objects. This section is shown by sub object under each major object. The major objects are:




  • Salaries

  • Fringe Benefits

  • Supplies and Materials

  • Other Charges

  • Property

  • Principal (for administrative use only)

  • Interest (for administrative use only)

  • Transfers (for administrative use only)

  • 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

Year XX

Award XX

Category XXXX

Program XXXX

Cost Center XXXX

Object/Sub-object 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

3xxx General Education Fund

4xxx Federal Restricted Funds

5xxx State Restricted Funds

6xxx Other Special Funds

9xxx Debt Service Fund, Capital Projects Fund, etc.


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 Award codes are found in the Fund Section of this book.

Category 4 numerals

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

0600 Property

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.




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