Function Codes |
|
Object |
11 |
12 |
13 |
21 |
23 |
31 |
32 |
33 |
34 |
35 |
36 |
41 |
51 |
52 |
53 |
61 |
62 |
71 |
81 |
95 |
6100 |
PAYROLL COSTS |
|
|
|
|
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|
6110 |
TEACHERS AND OTHER PROFESSIONAL PERSONNEL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6112 |
Salaries for Substitute Teachers |
X |
X |
|
X |
X |
X |
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
6116 |
Professional Temporary |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6119 |
Salaries or Wages |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
6120 |
SUPPORT PERSONNEL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6121 |
Extra Duty Pay / Overtime |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6122 |
Substitute Support Personnel |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6126 |
Part Time / Temporary Help |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6129 |
Salaries or Wages |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
6130 |
EMPLOYEE ALLOWANCES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6131 |
Contract Buyouts |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6139 |
Employee Allowances |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
6140 |
EMPLOYEE BENEFITS |
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
6141 |
Social Security/Medicare |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6142 |
Group Health and Life Insurance |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6143 |
Workers' Compensation |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6144 |
Teacher Retirement/TRS Care - On-Behalf Payments |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6145 |
Unemployment Compensation |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6146 |
Teacher Retirement/TRS Care |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6149 |
Employee Benefits |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
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|
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|
6200 |
PROF / CONTRACTED SERVICES |
|
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|
6210 |
PROFESSIONAL SERVICES |
|
|
|
|
|
|
|
|
|
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|
|
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|
|
|
|
6211 |
Legal Services |
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
6212 |
Audit Services |
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
6213 |
Tax Appraisal and Collection |
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
6219 |
Professional Services |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
6220 |
TUITION |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6221 |
Staff Tuition / Fees - Higher Ed |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6222 |
Student Tuition - Public Schools |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
6223 |
Student Tuition - Other |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
6229 |
Tuition and Transfer Payments |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
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|
|
|
|
|
|
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|
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|
|
6230 |
EDUCATION SERVICE CENTER |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6239 |
Education Service Center Services |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
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|
6240 |
CONTRACTED MAINTENANCE AND REPAIR SERVICES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6249 |
Contracted Maintenance and Repair |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
6250 |
UTILITIES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6256 |
Telephone |
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6260 |
RENTALS - OPERATING LEASES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6269 |
Rentals - Operating Leases |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6290 |
MISC CONTRACTED SERVICES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6299 |
Miscellaneous Contracted Services |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6300 |
SUPPLIES AND MATERIALS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6310 |
SUPPLIES AND MATERIALS FOR MAINT AND/OR OPERATIONS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6311 |
Gasoline |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6319 |
Supplies for Maint / Operations |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6320 |
TEXTBOOKS AND OTHER READING MATERIALS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6321 |
Textbooks |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
6329 |
Reading Materials |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6330 |
TESTING MATERIALS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6339 |
Testing Materials |
X |
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6340 |
FOOD SERVICE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6341 |
Food |
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
X |
|
|
|
|
6342 |
Non-Food |
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
X |
|
|
|
|
6343 |
Items for Sale |
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
X |
|
|
|
|
6344 |
USDA Donated Commodities |
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
X |
|
|
|
|
6349 |
Food Service Supplies |
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6390 |
SUPPLIES AND MATERIALS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6396 |
Boise Cascade |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6398 |
Non-Capital Outlay |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6399 |
General Supplies |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6400 |
OTHER OPERATING EXPENSES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6410 |
TRAVEL, SUBSISTENCE AND STIPENDS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6411 |
Travel and Subsistence - Employee |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6412 |
Travel and Subsistence - Students |
X |
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
X |
|
|
|
|
6413 |
Stipends - Non-Employees |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
6419 |
Travel and Subsistence - Non-Employees |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6420 |
INSURANCE AND BONDING COSTS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6429 |
Insurance and Bonding Costs |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6430 |
ELECTION COSTS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6439 |
Election Costs |
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
6494 |
Reclassified Transportation Exp |
X |
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
6499 |
Miscellaneous Operating Costs |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6500 |
DEBT SERVICE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6510 |
DEBT PRINCIPAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6511 |
Bond Principal |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
6512 |
Capital Lease Principal |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
6513 |
Long-Term Debt Principal |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
6519 |
Debt Principal |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6520 |
INTEREST EXPENSE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6521 |
Interest on Bonds |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
6522 |
Capital Lease Interest |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
6523 |
Interest on Debt |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
6529 |
Interest Expenditures/Expenses |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6590 |
OTHER DEBT SERVICE COSTS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6599 |
Other Debt Service Fees |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6600 |
CAPITAL OUTLAY |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6619 |
Land Purchase and Improvement |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
6629 |
Building Construction / Impvt |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
6631 |
Vehicles |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
X |
|
6639 |
Furniture and Equipment |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
X |
|
6640 |
FIXED ASSETS - DISTRICT DEFINED |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6649 |
Fixed Assets - Locally Defined Groupings |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6650 |
FIXED ASSETS UNDER CAPITAL LEASES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6651 |
Capital Lease of Buildings |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
X |
|
6659 |
Capital Lease of Furniture and Equipment |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
X |
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6660 |
LIBRARY BOOKS AND MEDIA |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6669 |
Library Books and Media |
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|