School Finance Coding For Beginners

Account Code Structure XXX-xx-xxxx-xx-xxx-x-xx-xxx Fund

Account Code Structure xxx-XX-xxxx-xx-xxx-x-xx-xxx Function

Account Code Structure xxx-xx-XXXX-xx-xxx-x-xx-xxx Object

Account Code Structure xxx-xx-xxxx-XX-xxx-x-xx-xxx Local Option

Account Code Structure xxx-xx-xxxx-xx-XXX-x-xx-xxx Organization

Account Code Structure xxx-xx-xxxx-xx-xxx-X-xx-xxx Fiscal Year

Account Code Structure xxx-xx-xxxx-xx-xxx-x-XX-xxx Program Intent

How? Where? When? What? Who? Why?

Account Code Structure XXX-xx-xxxx-xx-xxx-x-xx-xxx How will you pay for it? Fund

Account Code Structure xxx-XX-xxxx-xx-xxx-x-xx-xxx Why? Function

Account Code Structure xxx-xx-XXXX-xx-xxx-x-xx-xxx What ? Object

Account Code Structure xxx-xx-xxxx-xx-XXX-x-xx-xxx Where? Organization

Account Code Structure xxx-xx-xxxx-xx-xxx-X-xx-xxx When? Fiscal Year

Account Code Structure xxx-xx-xxxx-xx-xxx-x-XX-xxx Who? Program Intent

XXX-xx-xxxx-xx-xxx-x-xx-xxx Fund Code XXX-xx-xxxx-xx-xxx-x-xx-xxx Fund is a self-balancing set of accounts Each fund has a distinct purpose established by state or federal government

Governmental Fund Types General Special Revenue Capital Projects Debt Service 1XX 2XX,3XX,4XX 6XX 5XX

Proprietary Fund Types Enterprise Internal Service Fund 701-749 751-799

Fiduciary Fund Types Trust Funds Pension Funds Agency Funds 810-849 851-859 861-899

General Capital Assets and Long Term Debt 901 902

Budget Requirements Funds required to be adopted by the Board General Fund Food Service Debt Service

Budget Amendments General Fund Food Service Fund Debt Service Fund Board approved budget amendments are required before exceeding the fund and function level in the General Fund Food Service Fund Debt Service Fund

Budget Amendment Timeline All budget amendments must be approved by the Board by August 31

General Fund 199 Used to account for funds designated by the local Board. Includes: Tax Revenues Foundation Funds Any funds not requiring separate accounting

Special Revenue Funds Used to account for proceeds of specific revenue sources that are legally restricted for specified purposes. Most common special revenue funds 211 Title 1, Part A 240 National School Breakfast and Lunch 270 Small Rural Schools

Special Revenue Funds Watch for project periods which are different from the fiscal year i.e., July 1 – September 30 Refer to program guidelines for allowable expenditures and budget amendment requirements

Debt Service Funds - 599 Used for general long-term debt for which a tax has been dedicated (voter approved) Also includes State Revenue for Existing Debt Allotment Instructional Facilities Allotment Separate bank account is required

Capital Projects Fund 600 Series Must be used to account, on a project basis, for projects financed from the proceeds of a bond issue. If district has multiple capital projects, it is recommended that each project be recorded in a separate fund (use 616 through 698)

Proprietary Funds Types 700 Series Used to account for activities where net income and capital maintenance are measured. Two types: Enterprise Funds 701-749-Primary intent is to realize a profit Internal Service Funds-751-799-services provided by one organizational unit to other units of the district Most common example – 755 Workers Comp

Fiduciary Fund Types Series 800 Used to account for assets held by district as an agent for individuals, private organizations and governmental units in a trustee capacity Example – Scholarship funds, student activity funds

General Capital Assets 901 Used to account for general capital assets in accordance with GASB 34 guidelines Example - A major renovation of a building coded to 199-81-6629-00-999-399 would also be coded as a capital asset in 901-00-1520 Buildings

Function Codes Represents an operational area Groups related activities

Function – Major Areas 10 Instruction 20 Instructional & School Leadership 30 Support Services 40 Administrative Support Services 50 Support Services –Non-student based 60 Ancillary Services 70 Debt Service 80 Capital Outlay 90 Intergovernmental Charges

xxx-11-xxxx-xx-xxx-x-xx-xxx Function 11 Instruction - Direct interaction between teachers and students Teacher and Aide Salaries New - Sub Salaries (including subs for teachers attending staff development) Graduation expenses Testing materials used in classroom

xxx-11-xxxx-xx-xxx-x-xx-xxx Function 11 Repairs to instructional equipment Band instruments Instructional networks Tests administered by teachers (not standardized tests) Driver’s education expenditures Field trips

xxx-12-xxxx-xx-xxx-x-xx-xxx Function 12 Instructional Resources and Media Resource centers Library Sub for librarian

xxx-13-xxxx-xx-xxx-x-xx-xxx Function 13 Curriculum & Instr. Staff Development Staff Development Costs Curriculum coordinator/department heads NOTE: Subs for teachers attending training are no longer coded to Fct. 13 (Use Fct. 11)

xxx-21-xxxx-xx-xxx-x-xx-xxx Function 21 Instructional Leadership Instructional Supervisors Special Program Coordinators or Directors

xxx-23-xxxx-xx-xxx-x-xx-xxx Function 23 School Leadership Principal salaries Teacher appraisal expenditures Attendance accounting staff

xxx-31-xxxx-xx-xxx-x-xx-xxx Function 31 Guidance, Counseling & Evaluation Counselors Diagnosticians Testing (standardized tests)

xxx-32-xxxx-xx-xxx-x-xx-xxx Function 32 Social Work Services Truant/attendance officers Social Workers

xxx-33-xxxx-xx-xxx-x-xx-xxx Function 33 Health Services Nurse Medical Services for students

xxx-34-xxxx-xx-xxx-x-xx-xxx Function 34 Student Transportation Expenditures for transportation – regular bus routes Bus Purchase Note – if lease purchase – full purchase price is recorded in function 34 offset by 7913 Lease Purchase Proceeds. Payments on lease purchase are recorded in function 71

Transportation reallocation At end of fiscal year, an entry is made to credit function 34 and debit other applicable functions (usually 11 and 36) for cost of field trips and extra-curricular trips

xxx-35-xxxx-xx-xxx-x-xx-xxx Function 35 Food Services Cost of food, labor Commodities (offset with revenue code)

xxx-36-xxxx-xx-xxx-x-xx-xxx Function 36 Co-Curricular/Extracurricular Coaching salary supplements Officials Band FFA UIL expenditures Items for resale in activity fund

xxx-41-xxxx-xx-xxx-x-xx-xxx Function 41 General Administration Superintendent salary Business office Board Legal Audit

xxx-51-xxxx-xx-xxx-x-xx-xxx Function 51 Plant maintenance and operation Property insurance Utilities Upkeep of building and grounds

xxx-52-xxxx-xx-xxx-x-xx-xxx Function 52 Security and monitoring Security guards Crossing guards Drug dogs

xxx-53-xxxx-xx-xxx-x-xx-xxx Function 53 Data Processing Network managers (non-instr. Networks) Computers/networks used for multiple functions

xxx-61-xxxx-xx-xxx-x-xx-xxx Function 61 Community Services Parenting programs After school day care Community recreation services, such as school swimming pool, library (for public use)

xxx-62-xxxx-xx-xxx-x-xx-xxx Function 62 – ESC only School District Administrative Support ESC services to districts

xxx-71-xxxx-xx-xxx-x-xx-xxx Function 71 Debt Service Bond principal and interest Capital lease principal and interest

xxx-81-xxxx-xx-xxx-x-xx-xxx Function 81 Facilities Acquisition and Construction Acquiring, equipping, making additions to real property Major improvement to sites Initial installation of service systems

xxx-91-xxxx-xx-xxx-x-xx-xxx Function 91 Contracted Instructional Services Between Public Schools Purchase of WADA Chapter 41 Tech. Consortium costs

xxx-92-xxxx-xx-xxx-x-xx-xxx Function 92 Incremental Costs associated with Chapter 41, Purchase or Sale of WADA Legal fees incurred to purchase WADA

xxx-93-xxxx-xx-xxx-x-xx-xxx Function 93 Payments – Shared Service Arrangements To Fiscal Agent To Member District NOTE: This function is not used for contracted services between districts, which are not a shared service arrangement

xxx-95-xxxx-xx-xxx-x-xx-xxx Function 95 Payments to JJAEP Applies only to Wichita County in Region 9

xxx-97-xxxx-xx-xxx-x-xx-xxx Function 97 Payments to Tax Increment Fund Refer to Chapter 311, Tax Code

xxx-99-xxxx-xx-xxx-x-xx-xxx Function 99 Other Intergovernmental Charges Salaries or tuition for instructional services from another district for grade levels not provided by sending district County appraisal costs for appraisal of property (collection costs are fct. 41)

Third grade teacher salary Practice Question Third grade teacher salary A) Function 36 B) Function 51 C) Function 11 D) Function 13

Janitor supplies for business office Practice Question Janitor supplies for business office A) Function 41 B) Function 51 C) Function 81 D) Function 11

New air conditioners for the gym Practice Question New air conditioners for the gym A) Function 51 B) Function 81 C) Function 36 D) Function 52

xxx-xx-XXXX-xx-xxx-x-xx-xxx Object Code xxx-xx-XXXX-xx-xxx-x-xx-xxx 4 Digit Codes Sixth through ninth digits in the code structure Define the type of transaction Balance Sheet Accounts Revenue/Expenditure Accounts The object code is the sixth through the ninth digits in the coding structure. The first of the four digits identifies the type of account or transaction, the second digit identifies the major area and third and fourth provides further sub-classifications.

Types of Object Codes Assets (1XXX)  Liabilities (2XXX)  Fund Equity (3XXX) Clearing Accounts (4XXX) Revenue/Income (5XXX)  Expenditures/Expenses (6XXX)  Other Resources/Non-Operating Revenues/Residual Equity Transfers In (7XXX) Other Uses/Non-Operating Expenses/Residual Equity Transfers Out (8XXX) As you can see there are eight different object codes, but today we are going to focus on the four that you will use more often on a daily basis. Those four are Assets, Liabilities, Revenue and Expenditures.

Asset Object Codes Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. Always begin with the digit “1” Assets are recorded as debits in three categories: Current Assets Capital Assets Restricted Assets The definition of an Asset is the probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. These accounts are to be used to record the school district’s cash on deposits and cash on hand as well as temporary cash equivalents. These object codes always start with a “1”. Assets are recorded as debits in three categories: Current Assets, Capital Assets, and Restricted Assets.

Asset Object Codes 1100 Cash and Cash Equivalents 1200 Receivables 1300 Inventories 1400 Other Current Assets 1500 Land, Buildings and Equipment 1800 Restricted Assets 1900 Other Assets 1100-These accounts are to be used to record the school district’s cash on deposits and cash on hand as well as temporary cash equivalents. This includes the following: Cash in Banks, Cash in Office, Cash with Fiscal/Paying Agent, Payroll Bank Account, Imprest Funds (petty cash) and Short-Term Investments. 1200-Receivables due for outlays made and expected receipts are charged to the 1200 series. The credit entry is to deferred revenues (in the instance of property taxes receivable), a revenue account, allowance for uncollectible taxes or fund balance. When monies are received, the appropriate receivable account is credited and a debit entry is made to a cash account. The following accounts are included in this classification: 1210-Property Taxes-Current, 1220-Property Taxes-Delinquent, 1230-Allowance for Uncollectible Taxes (Credit), 1240-Due from Other Governments, 1250-Accrued Interest, 1260-Due from Other Funds,1290-Other Receivables. 1300-These accounts are used by districts that use the consumption method of accounting for inventory items. 1310 Inventories-Supplies and Materials 1400-These accounts are debited with any item which are properly chargeable to the operations of future periods. These include:1410-Deferred Expenditures/Expenses,1420-Capitalized Bond and Other Debt Issuance Costs 1490-Other Current Assets 1500-These accounts include the value of land, buildings, furniture and equipment. 1510-Land Purchase and Improvements, 1520-Buildings and Improvements,1530-Furniture and Equipment, 1540-Capital Assets-District Defined, 1550-Assets Purchased Under Capital Leases, 1560-Library Books and Media, 1570-Accumulated Depreciation, 1580-Construction in Progress, 1590-Other Capital Assets-Infrastructure, Art, Historical Treasures and Collections 1800-Restricted Assets-1810Cash and Temporary Investments, 1890 Other Restricted Assets Restricted Assets-these are assets that are set aside for specific purposes. Restrictions on assets generally occur in Proprietary and Fiduciary Fund Types. An example is a scholarship fund that must be used for a specific purpose. 1900-Other Assets-1910 Long-Term Investments,1990Other Assets Other Assets-these accounts are to be used to account for other assets not specified above.

Liabilities Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. Always begin with a “2” Liabilities are recorded as credits in two broad categories: (1) current liabilities, and (2) long-term debts

Liability Object Codes 2100 Accounts Payable 2200 Accrued Expenditures/Expenses 2300 Deferred Revenue 2400 Payable from Restricted Assets 2500 Bonds & Loans Payable-Long-Term 2100-This account represents credit entries for actual liabilities for goods and services received, with the debit entry to an expenditure account. Included in this account would be: (1) Trade payable - represents amounts due to outside entities resulting from goods or services received. This represents amounts due to vendor that have not been paid at the end of an accounting period. (2) Judgments payable- represents amounts currently due to claimants or plaintiffs as a result of self-insurance claims, settlements, court judgments, etc. (3) Delinquent tax attorneys payable- represents amounts collected as “costs” from a taxpayer and subsequently paid to an attorney for collecting delinquent taxes 2200-This account is used to record a liability for services or goods received in the current period which will not be paid until a later period 2300-This account is credited for the amount of receipts not properly recognized at the time as revenues. Examples would be: Advance payment of tuition, Cash advance for a federally funded grant, not yet expended, Current and delinquent property taxes due, Overpayment of property taxes (current or delinquent) to be applied to future years, Preseason football ticket sales, Pre-payment of long-term vendor contracts 2400-These accounts are used to record liabilities that relate to restricted assets. Payables from restricted assets generally are the result of operations from Proprietary and Fiduciary Fund Types. An example is a payment due as a result of a scholarship grant. 2500-This account represents amounts of outstanding bonded indebtedness to be retired in future accounting periods.

Liability Object Codes 2100-Current Payables 2110 Accounts Payable 2120 Bonds and Loans Payable 2130 Capital Leases Payable-Current Year 2140 Interest Payable 2150 Payroll Deductions and Withholdings 2160 Accrued Wages Payable 2170 Due to Other Funds 2180 Due to Other Governments 2190 Due to Student Groups As you can see there are 9 Current Payables, but we will focus on Payroll Deductions and Withholdings.

2150-Payroll Deductions/Withholdings These accounts are credited (increased) when the net payroll check is issued to an employee. These accounts are debited (decreased/cleared) when cash is credited to pay the vendor such as TRS, IRS, Blue Cross etc.

Payroll Deductions and Withholdings 2151 - Federal Income Taxes 2152 - FICA and Medicare Taxes 2153 - Group Health and Life Insurance 2154 - Credit Union 2155 - Teacher Retirement 2159 - Other

3000 Fund Balance/Net Assets Always begin with a “3” Fund Balances and Net Assets are recorded as credits to eight categories after the implementation of GASB 54: Invested in Capital Assets, Net of Related Debt 3200 Restricted Net Assets 3800 Unrestricted Net Assets 3900 Nonspendable Fund Balance 3400 Restricted Fund Balance 3450, 3460, 3470, 3480, 3490 Committed Fund Balance 3500 Assigned Fund Balance 3550, 3560, 3570, 3580, 3590 Unassigned Fund Balance 3600 Fund balances/net assets represent the difference between the assets and liabilities of a fund. They always begin with a “3”. The first 3 categories apply to the government-wide financial statements, while the second 5 categories apply to governmental fund financial statements. The designated / committed or assigned fund balance represents tentative plans for the future use of financial resources. Designations /commitments require Board action to earmark fund balance for bona fide purposes that will be fulfilled within a reasonable period of time.

4310-Reserve for Encumbrances-Locally Defined 4000 Clearing Accounts These codes are distinguished from other types of codes as they always begin with the digit “4”. Encumbrance Reserves 4310-Reserve for Encumbrances-Locally Defined These codes are distinguished from other types of codes as they always begin with the digit “4”. These codes differ from other object codes as they are not reflected in the accounts shown on the school district’s financial statements. Clearing accounts are used to balance the accounting records during interim periods and are closed to other accounts at the end of the fiscal year.

Revenue Object Codes An increase in a school district’s current financial resources. Always begins with a “5” 5700 Revenue from local and intermediate sources 5800 Revenue from state programs 5900 Revenue from federal programs Revenues are defined as an increase in a school district’s current financial resources. Revenue codes always begin with a 5 and they are credited in the accounting period in which they become available. Governmental Accounting Standards Board (GASB) Codification 1600.106 states that revenues and other governmental fund financial resource increments are recognized when they are susceptible to accrual, which means they must be both measurable and available. School districts must account for a variety of revenues, including property taxes, foundation fund entitlements, user charges and grants.

5700-Revenue from Local and Intermediate Sources 5710 Local Real and Personal Property Taxes 5720 Local Revenue-Services Rendered to Other School Districts 5730 Tuition and Fees 5740 Other Revenues from Local Sources 5750 Revenue from Co-Curricular, Enterprising Services or Activities 5760 Revenue from Intermediate Sources

5710-Local Real and Personal Property Taxes 5711 Taxes, Current Year Levy 5712 Taxes, Prior Year 5719 Penalties, Interest & Other Tax Revenues 5720-Local Revenue Realized as a Result of Services Rendered to Other School District 5721 Local Revenue from Sale of WADA to Other School Districts 5722 Shared Service Arrangements-Local Revenue from Member Districts 5723 Shared Service Arrangements-Local Revenue from Fiscal Agent 5729 Local Revenue Realized as a Result of Services Rendered to Other School District Let’s take a look at the 5700 series. These are revenues from Local and Intermediate Sources. 5710-Local Real and Personal Property Taxes: All revenues from local real and personal property taxes are to be recorded in this code class. School districts should carefully classify tax (actual levy) and other tax revenues, such as penalties and interest, since tax collections impact state funding. 5720-Local Revenue Realized as a Result of Services Rendered to Other School District: This series of codes is used to classify revenues realized from the sale of WADA to other school districts, local revenues realized from member districts of a shared services arrangement by a fiscal agent, local revenues realized from the fiscal agent of a shared services arrangement by a member district and revenues realized from services rendered to other school districts not specified above.

5740-Other Revenues from Local Sources 5730-Tuition and Fees 5739 Tuition & Fees from Local Sources 5740-Other Revenues from Local Sources 5741 Earnings from Permanent Funds & Endowments 5742 Earnings from Temporary Deposits & Investments 5743 Rent 5744 Revenue from Foundations, Other Non-Profit Organizations, Gifts & Bequests 5745 Insurance Recovery 5746 Property Taxes Collected for Tax Increment Fund 5749 Other Revenue from Local Sources Tuition and Fees: This code is used to classify revenues realized for tuition and fees from local sources. 5740-Other Revenues from Local Sources 5741-Earnings from permanent school funds and endowments, 5742-Interest from: • Market gains • U.S. government agency securities • Commercial paper • Sweep accounts • Certificates of deposit • Texas local governments (Texas municipalities) • Investment pools 5743-Rent of a stadium, activity center, gym, school or other district owned facility 5744-Donations of cash or the value of items donated 5745-Gross proceeds from insurance companies for the repair or replacement of insured property 5746-Property taxes collected for Tax Increment Fund 5749-Miscellaneous revenue not identified in other revenue coding 57XX. For example: • Library fines • Revenue from sale of materials requested under open records • Sale of curriculum materials • Revenue from copy machines usage • Concession sales not specifically attributable to athletics (in accordance with local policy) • Application fees for tax value limitation agreements (Ex. Chapter 313)

5750-Revenues from Co-Curricular, Enterprising Services or Activities 5751 Food Service Activity 5752 Athletic Activity 5753 Extracurricular Activities Other than Athletics 5754 Interfund Service Provided & Used Interfund Transactions 5755 Enterprising Services Revenue 5759 Co-Curricular, Enterprising Services or Activities 5760-Revenues from Intermediate Sources 5769 Miscellaneous Revenues from Intermediate Sources 5751-This code is used to classify revenues realized from food service activities, including payments for meals from students and adults. 5752-This code is used to classify revenues realized from athletic activities, including admission and gate receipts. 5753-This code is used to classify revenues realized from extracurricular activities other than athletics. 5754-This code is used to classify revenues realized from fees charged to users and recorded in an Internal Service Fund. Such as Fees charged by a printing department operated as an internal service fund or Health insurance or worker’s compensation premiums charged for insurance programs operated on a self-funded basis as an internal service fund 5755-This code is used to classify gross revenues realized from vending machines, school stores, coke machines, etc., not related to the regular food service program. 5759-This code is used to classify revenues realized from cocurricular or enterprising services/activities not defined elsewhere. 5769-This code is used to classify revenues realized from administrative units or political subdivisions such as revenue from the city, county or other non-school district local government or administrative unit

5800-State Program Revenue 5810 Per Capita & Foundation School Program 5820 State Program Revenue Distributed by TEA 5830 State Revenues from State of Texas Government Agencies (Other than TEA) 5840 Shared Services Arrangements-State Revenue 5810-Per Capita & Foundation School Program Act 5811 Per Capita Apportionment 5812 Foundation School Program Act Entitlements 5813 Foundation School Program Act Incentive Aid 5819 Other Foundation School Program Act Revenues There are 4 main categories of State Program Revenue. The 1st is 5810’s-Per Capita & Foundation School Program Act. These codes are used to classify revenues realized from the Texas Education Agency, allocated on the basis of state law relating to the Foundation School Program Act. 5811-includes Available School Fund revenues Object 5812 Revenue to Include: The portion of a Chapter 41 receipt received from a Chapter 41 district that corresponds to the reduction in state aid of a Chapter 42 district • Foundation School Fund Chapter 42 revenues • Optional Extended Year • Parenting, Education and Pregnancy Grant (PEP) • State Supplemental Visually Impaired or Regional Day School for Deaf • Public Education Grant • High School Allotment 5813-This code is used to classify revenues realized to assist eligible school districts under Subchapter G, Chapter 13, Texas Education Code. 5819-This code is used to classify revenues realized from the foundation school program not specified above.

5820-State Program Revenues Distributed by TEA 5829 5830-State Revenue from State of Texas Gov’t Agencies (Other then TEA) 5831 Teacher Retirement/TRS Care-On-Behalf Payments 5839 State Revenue from State of Texas Gov’t Agencies (Other then TEA) 5840-Shared Services Arrangements-State Revenue 5841 SSA-State Revenue from Member Districts 5842 SSA-State Revenue from Fiscal Agent 5849 SSA-State Revenues 5820-This code is used to classify revenues realized from the Texas Education Agency for state programs that may be funded through appropriations other than from the Foundation School Program Act. 5829-Object 5829 Revenue to Include: • State technology and textbook allotment • Facilities Grant • Revenues realized from the Texas Education Agency for programs not specified above 5830-This code is used to classify state revenues from state agencies other than Texas Education Agency, including those directly from the Comptroller of Public Accounts for tax refunds. 5831-This code is used to classify revenues 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 expenditure amount should be recorded in account 6144, Teacher Retirement - On-Behalf Payments. Medicare Part D payments made by the federal government to TRS are also recorded to this account with an equal expenditure amount to account 6144, Teacher Retirement – On-Behalf Payments. 5839-is used to classify state revenues from State of Texas government agencies, other than Texas Education Agency, not defined elsewhere. 5840-State revenues from shared services arrangements are state funds received from either (1) a member district by a fiscal agent; or (2) a fiscal agent by a member district. State revenues realized from member districts of a shared service arrangement are coded to 5841 and State revenues realized from fiscal agents of a shared service arrangement are coded to 5842. 5849 is used to classify state revenues through Shared Services Arrangements not defined elsewhere.

5900-Federal Program Revenues 5920-Federal Revenue Distributed by TEA 5910 Fed Rev Distributed Through Gov’t Entities Other than State or Fed Agencies 5920 Federal Revenues Distributed by TEA 5930 Fed Rev Distributed by Other State of Texas Government Agencies (Other than TEA) 5940 Federal Rev Distributed Directly from the Federal Gov’t 5950 Shared Services Arrangements-Federal Revenues 5920-Federal Revenue Distributed by TEA 5921 School Breakfast Program 5922 National School Lunch Program 5923 USDA Commodities 5929 Federal Revenue Distributed by TEA 5900’s are the Federal Revenues 5910’s- are used to classify revenues realized from entities of the Federal government passed through a city, education service center, council of government, etc., and is not received directly from a state or federal agency. 5920’s-federal revenue distributed by TEA 5921, 22 & 23 are fed revenues used in fund 240

**Always begin with a 6** Expenditures 6000-Expenditure Codes **Always begin with a 6** 6100 Payroll Costs 6200 Professional & Contracted Services 6300 Supplies & Materials 6400 Other Operating Expenses 6500 Debt Service 6600 Capital Outlay-Land, Buildings & Equipment Expenditure Codes always begin with a 6. These codes consist of accounts that summarize appropriated (budgeted) and actual (realized) expenditures/expenses. Expenses are debited in the accounting period in which they are incurred.

6100 Payroll Costs 6110 Teachers & Other Professional Personnel -6112 Salaries or Wages for Substitute Teachers -6119 Salaries for Teachers & 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 personnel are also classified in these account codes. 6112-used to classify the gross salary & wage expenditures for substitute teachers & will primarily be used in function 11 (Instruction). Subs for other professionals should be coded to the same function as the professional being replaced. 6119-used to classify the gross salary & wage expenditures for teachers & other professional exempt personnel as defined by the Fair Labor Standards Act.

6100 Payroll Costs 6120 Support Personnel -6121 Extra Duty Pay/Overtime-Support Personnel -6122 Substitutes for Support Personnel 6120 is used to classify the gross salary and wage expenses for support personnel. 6121-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. 6122-wages for substitute support personnel & should be used with the function code being used for payroll record purposes. 6129-wages for support personnel such as paraprofessional & support staff defined as non-exempt by the Fair Labor Standards Act. -6129 Salaries for Support Personnel

6100 Payroll Costs 6130 Employee Allowances -6131 Contract Buyout 6131- 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. These payments are subject to federal withholding, social security (if applicable) and Medicare (if applicable). These payments are not subject to TRS. 6139-Employee allowances are amounts paid to employees for which the employee is not required to render a detailed accounting. -Examples: Automobile, Housing, Cell Phone, Uniform and Meal Allowances

6140-Employee Benefits 6141 Employer Portion Social Security/Medicare 6142 Group Health/Life Insurance 6143 Workers’ Compensation 6144 Teacher Retirement/TRS Care- On-Behalf 6145 Unemployment Compensation 6146 Teacher Retirement/TRS Care 6149 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. Amounts paid by the school district to provide benefits to employees. This does not include amounts deducted from employee wages

6200Professional & Contracted Services 6210-Professional Services 6211 Legal Services ---all expenses coded to 6211 are to be coded to Function 41 6212 Audit Services 6213 Tax Appraisal & Collections 6214 Lobbying 6219 Professional Services ---required to be licensed or registered with the state ---independent contractor that offers its services to the public ---paid on a fee basis ---services considered temporary or short-term in nature The major account classification is used to record expenditures/expenses for services rendered to the school district by firms, individuals and other organizations. 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. 6211-This code is used to classify fees, associated travel and other related costs for legal services. All expenditures/expenses coded to object code 6211 are to be coded to function 41, General Administration. 6212-This code is used to classify fees, associated travel and other related costs for audit services. All expenditures/expenses coded to object code 6212 are to be coded to function 41, General Administration. 6213-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. 6219-This code is used to classify expenditures/expenses for professional services rendered by personnel who are not on the payroll of the school district. These professionals are required to be licensed or registered with the state. Professional 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.

6200Professional & Contracted Services 6220-Tuition & Transfer Payments 6221 Staff Tuition & Related Fees-Higher Education 6222 Student Tuition-Public Schools 6223 Student Tuition-Other Than Public Schools 6224 Student Attendance Credits 6230-Education Service Centers 6239 Education Service Centers 6240-Contracted Maintenance & Repair Services 6249 Contracted Maintenance & Repair • Office equipment • District-owned telephone systems • Furniture • Computers • Fax machines • Copiers • Software upgrades • Maintenance agreement fees • Buildings and grounds (janitorial/landscaping, etc.) • Other equipment when the repairs are provided by an outside individual or firm 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 6221-This code is used to classify expenditures/expenses for services rendered by institutions of higher learning for the benefit of school district personnel. 6222-used to classify expenditures/expenses for tuition if a school district is under contract with public schools to provide instructional services to students 6223-such as payments made to Juvenile Justice Alternative Education Programs (Function Code 95). 6224-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. This code may only be used with Function Code 91, Contracted Instructional Services Between Public Schools. 6239-This code is used to classify all contracted services provided by the education service center. 6240-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.

6200Professional & Contracted Services 6250-Utilities 6259 Utilities --all expenditures coded to Functions 51 or 81 • Water, wastewater treatment, and sanitation (garbage disposal) • Telephone services and telecommunication charges for cellular telephones, pagers, modem line charges, facsimile charges, etc. • Electricity • Natural gas, propane, coal and any other fuel used for the heating and cooling of buildings Utilities are comprised of water, electricity, gas for heat, cooking and cooling, ongoing telephone (including telecommunications and cellular telephones) and facsimile charges.

6200Professional & Contracted Services 6260-Rentals-Operating Leases 6269 Rentals-Operating Leases • Furniture • Computers • Vehicles, etc. 6290-Miscellaneous Contracted Services 6291 Consulting Services 6299 Miscellaneous Contracted Services These codes are used to record expenditures/expenses for renting or leasing either equipment or property under operating lease agreements. These expenditure object codes are used to classify expenditures/expenses for miscellaneous contracted services not included above. 6291-used to classify expenditures/expenses for consulting services. Consulting services refer to the practice of helping districts to improve performance through analysis of existing problems and development of future plans. Consultants often rely on their outsider’s perspective to provide unbiased recommendations. They generally bring formal frameworks or methodologies to identify problems or suggest more effective or efficient ways of performing tasks. Consulting services cover all functional areas such as instruction, curriculum, and administration.

6300-Supplies and Materials 6310-Supplies & Materials for Maintenance & Operations 6311 Gasoline & Other Fuels for Vehicles (including Buses) 6319 Supplies for Maintenance and/or Operations • Janitorial or custodian supplies • Building maintenance supplies for minor repairs and upkeep by maintenance staff • Supplies for upkeep of furniture and equipment 6320-Textbooks & Other Reading Materials 6321 Textbooks 6329 Reading Materials • Placed in classrooms, offices or libraries • Print & Electronic Format This major classification includes all expenditures/expenses for supplies and materials. 6310-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 6320-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. 6321-classify expenditures/expenses for textbooks purchased by the school district and furnished free to students, certain classes or grades 6329-classify all expenditures/expenses for magazine subscriptions and newspaper subscriptions that are placed in classrooms, offices or libraries whether in print or electronic format. Also included are reference books and other reading materials placed in a classroom or office that are not cataloged and controlled by the library. 6330- 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. 6339-classify expenditures/expenses for testing materials including test booklets and study materials related to those tests. 6330-Testing Materials 6339 Testing Materials • Test Booklets • Study Materials

6300-Supplies and Materials 6340-Food Service & Other Resale Items 6341 Food 6342 Non-Food -such as napkins, straws, trays, etc…. 6343 Items for Sale -Soft Drinks -Other food sold through vending machines 6344 USDA Commodities 6349 Food Service Supplies -supplies not defined above 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 v 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. 6341-expenditures/expenses for food, including related costs such as transportation, handling, processing, etc. 6342-classify expenditures/expenses for non-food items such as napkins, straws, brooms, etc. 6343-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 6344-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. 6349-classify miscellaneous food service supplies not specifically defined elsewhere. 6390-These expenditure object codes are used to classify general supplies and materials not specified in other supplies and materials accounts. 6399-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. 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/DVD disks, diskettes, computer tapes, software • Site licenses, single use software that has a per-unit cost of less than $5,000 • Supplies for a satellite dish and other supplies for technology 6390-Supplies & Materials-General 6399 General Supplies • Costs < $5,000/per unit • Consumable Supplies Workbooks Software

6400-Other Operating Costs 6410-Travel, Subsistence & Stipends 6411 Travel & Subsistence-Employee Only -Includes cost of any registration fees associated with attending conferences, in- service, etc. 6412 Travel & Subsistence-Students 6413 Stipends-Non-Employees 6419 Travel & Subsistence-Non-Employees 6420-Insurance & Bonding Costs 6429 Insurance & Bonding Costs 6411-This code is used to classify the cost of transportation, meals, room, and other expenses associated with traveling on official school business. The cost of employee travel also includes any registration fees associated with attending conferences, including seminars, inservice training, etc. 6412-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. 6413-This code is used to classify stipends paid to individuals not employed with the district for allowances related to and/or for participation in organizational controlled or directed activities. 6419-• 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 district 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. 6429-This code is used to classify costs for insurance, including property insurance, liability insurance, bonding costs, athletic insurance, etc. 6439-classify expenditures/expenses to cover costs incurred in connection with elections, including election officials who are not school district employees, legal notices, etc. 6430-Election Costs 6429 Insurance & Bonding Costs -Election Officials -Legal Notices

6400-Other Operating Costs 6440-Depreciation Expense of Proprietary & Nonexpendable Trust Funds 6449 Depreciation Expense 6490-Miscellaneous Operating Costs 6492 Payments to Fiscal Agents of Shared Service Arrangements 6493 Payments to Member District of Shared Service Arrangements 6494 Reclassified Transportation Expenditures/Expenses -Expenses from various expenditure object codes for salaries, fuel, etc., in Function 34 (Transportation), should be reclassified to this expenditure code with the appropriate function code. -Examples: Field Trips (Function 11) Co-Curricular/Extra-Curricular Activities (Function 36) -Credit function 34, Debit appropriate function 6495 Dues -TASA, TASB, TASP, etc.. 6499 Miscellaneous Operating Costs -Awards, Graduation Expenses, Food/Refreshments, etc. 6494-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). 6495-This code is used to identify expenses for dues paid to clubs, committees, or other organizations such as TASA, TASP, TASB, Lions Club, Rotary Club, local chambers of commerce and other associations. This does not include any registration fees associated with attending conferences or seminars, which are coded to account 6411. Prior to this change (08/09), dues were included in object code 6499. 6499-This code is used to classify expenditures/expenses for all other operating costs not mentioned above. This account includes: • Fees (not associated with travel) • Awards• Bid notices • Graduation expenses • Food/refreshments for school-related meetings • Newspaper advertisements, etc.

6500-Debt Service 6510 - Debt Principal 6520 - Interest Expenditures ***These object codes must be used ONLY with Function 71***

6600-Capital Outlay 6610 - Land Purchase and Equipment 6620 - Building Purchases, Construction or Improvements 6630 - Furniture and Equipment 6640 - Capital Assets-District Defined 6650 - Capital Assets Under Capital Leases 6660 - Library Books and Media

Practice Question Electricity Bill A) Expenditure Object 6319 B) Expenditure Object 6321 C) Expenditure Object 6329 D) Expenditure Object 6259

Napkins and straws for the cafeteria Practice Question Napkins and straws for the cafeteria A) Expenditure Object 6119 B) Expenditure Object 6399 C) Expenditure Object 6499 D) Expenditure Object 6342

The code that most reflects earning from a certificate of deposit is: Just for Practice The code that most reflects earning from a certificate of deposit is: 5812 5742 5811 5929

Object Codes at a Glance Debit Credit Assets (1xxx) Increase Decrease Liabilities (2xxx) Fund Equity (3xxx) Clearing Accounts (4xxx) Revenues (5xxx) Expenditures (6xxx) Other Sources (7xxx) Other Uses (8xxx)

xxx-xx-xxxx-XX-xxx-x-xx-xxx  Local Option Codes 1 & 2 A school district may use the optional codes 1 & 2 if there is a need to account for information not otherwise provided in the mandatory chart of accounts.

Organization Code xxx-xx-xxxx-xx-XXX-x-xx-xxx A mandatory 3 digit code identifying the organization. An organization is not necessarily a physical location; it is the activity that defines the organization. The different campuses (Elementary, Middle School, High School) are examples of organization codes, and are specified for each school district in the Texas School Directory.

Types of Organizational Units Campus Organization Codes (001-698) 001-040 High School Campuses 041-100 Junior High/Middle School Campuses 101-698 Elementary Campuses Summer School Organization (699) Administrative personnel (principals, asst. principals, etc.) classified in Function 23 are to be charged to the appropriate campus number, 001-699.

Types of Organizational Units Administrative Organization Codes (701-751) Use these organization codes for all expenditures related to general administration (function 41). Organization units 701-749 are to be used in Function 41 only. Organization unit 750 is to be used only in Functions 41 and 53(for those data processing costs that are related to the business functions of the school district). 701 – all expenditures for Superintendent’s Office 702 – all expenditures for the School Board 703 – all expenditures related to the cost of levying and collecting taxes 750 – all expenditures related to the Business Office, Personnel, Payroll, Human Resources, and Purchasing. 751 – used for Fiscal Agent expenditures in a Shared Service Arrangement

Types of Organizational Units Locally Defined Organization Units (800-997) Undistributed Organization Unit (999) Use this organization code for any undistributed costs--costs that are not associated with a particular campus or summer school or administrative unit, but are district-wide instead.

Practice Questions Organization Code 001 is used for a(n) A) Elementary School B) Middle School C) High School D) Summer School

Practice Questions Expenses to the business office should be coded to organization code: A) 001 B) 041 C) 699 D) 750

Practice Questions The following supplies expenditure is coded to which organization? 199-11-6399-00-101-911000 A) Elementary School B) Middle School C) High School D) Summer School

Account Code Structure xxx-xx-xxxx-xx-xxx-X-xx-xxx Code Description 2011-2012 2012-2013 2013-2014 2014-2015 Fiscal Year

xxx-xx-xxxx-xx-xxx-x-XX-xxx Program Intent Code xxx-xx-xxxx-xx-xxx-x-XX-xxx These codes are used to account for the cost of instruction and other services that are directed toward a particular NEED of a specific set of students. The INTENT, not the demographic makeup of the students served. Program intent codes are used for the cost of instruction and other services that are directed toward a particular NEED or INTENT of a specific set of students, not the demographic makeup of the students.

Program Intent Codes Chart 11 Basic Skills—Regular Instruction 21 Gifted & Talented 22 Career & Technology 23 Special Ed 24 Accelerated Education 25 Bilingual Education and Special Language Programs 26 Nondisciplinary Alternative Education Programs - AEP 28 Disciplinary Alternative Education Program - DAEP 29 Disciplinary Althernative Education Program – DAEP State Comp Ed Supplemental 30 Title I, Part A School wide State Comp Ed w/50% or more Educationally Disadvantaged Students 31 High School Allotment 32 Pre-Kindergarten 91 Athletics and Related Activities 99 Undistributed This is a chart of Program intent codes…11 Basic Skills—Regular Instruction 21 Gifted & Talented 22 Career & Technology 23 Special Ed 24 Accelerated Education 25 Bilingual Education and Special Language Programs 30 Title I, Part A School wide State Comp Ed w/50% or more Educationally Disadvantaged Students 31 High School Allotment 32 Pre-Kindergarten 91 Athletics and Related Activities 99 Undistributed

xxx-xx-xxxx-xx-xxx-x-11-xxx PIC 11 Basic Instruction PIC 11 is for just regular basic instruction whether it be a regular instructional teacher or regular instructional supplies. When you go to your FAR guide – you can go to each PIC code and you will see a box that has allowable costs on the left and unallowable costs on the right. This is a really good source for all your categories….I use them all the time.

xxx-xx-xxxx-xx-xxx-x-21-xxx PIC 21 Gifted and Talented Program intent code 21 is for GT costs….you can code your GT teacher and GT supplies for the course.

xxx-xx-xxxx-xx-xxx-x-22-xxx PIC 22 Career and Technology AG FCCLA PIC 22 is used for all your career and tech courses, examples would be travel for ag , ag teacher salaries, supplies for ag. Also for your FCCLA classes and teachers. There are more costs to include and exclude in the FAR guide so be sure you don’t go by this example.

xxx-xx-xxxx-xx-xxx-x-23-xxx PIC 23 Special Education PIC 23 is used for educational and other services to students who have Individual Educational Plans (IEP)’s. Special Ed teachers and special Ed aides are paid out of this PIC code.

xxx-xx-xxxx-xx-xxx-x-24-xxx Costs incurred to use instructional strategies to provide services in addition to those provided at the basic level of instruction. (The purpose is to increase the amount of instructional time and quality for students in at-risk situations.) PIC 24 Accelerated Education Program intent code 24 is used for SUPPLEMENTAL costs to the regular ed program for additional instructional programs and instructional related services specifically designed to benefit students at risk of dropping out of school.

xxx-xx-xxxx-xx-xxx-x-26-xxx Nondisciplinary Alternative Education Programs - AEP Services All costs incurred services to students who are separated from the regular classroom to a nondisciplinary alternative education program and are at risk of dropping out of school. Services must be described in the campus improvement plan. PIC 26 is your NONdisciplinary Alternative Education Program or AEP. Be sure to have this outlined in your campus improvement plan.

xxx-xx-xxxx-xx-xxx-x-28-xxx Disciplinary Alternative Education Program – DAEP Basic All costs incurred to provide the base line program (nonsupplemental) services to students who are separated from the regular classroom to a disciplinary alternative education program. PIC 28 is used for costs that are incurred for NON-supplemental services for DAEP students.

xxx-xx-xxxx-xx-xxx-x-29-xxx Disciplinary Alternative Education Program – DAEP State Compensatory Education Supplemental Costs The supplemental costs incurred to provide services to students who are separated from the regular classroom to a disciplinary alternative education program. These costs are supplemental costs in relation to standards for base level education resource allocations and must be described in the campus improvement plan. PIC 29 is used for the supplemental costs for students going to a DAEP setting. This also needs to be outlined in your campus improvement plan.

xxx-xx-xxxx-xx-xxx-x-30-xxx Similar to program intent code 24, in that it is state compensatory ed money that is to be targeted towards at-risk students. You use code 30 instead of 24 if it is Title I, Part A school wide campus with at least 40% educationally disadvantaged students. PIC 30 State compensatory Education PIC 30 is used if it is a Title 1, part A school wide campus with at least 40% eco disadvantaged students.

xxx-xx-xxxx-xx-xxx-x-31-xxx Prepare high school students for college Encourage students to take advanced course work Increase rigor of academic course work PIC 31 is used for preparing students for higher education in grades 6 through 12. Some expenditures could be AP courses, testing counselors, tuition for college courses for students, etc… Your High School Allotment used to be in fund 428…..they have now moved it to 199 with the PIC code 31. High School Allotment PIC 31

xxx-xx-xxxx-xx-xxx-x-32-xxx New! PIC 32 Pre-Kindergarten New PIC code this year is the pre-kindergarten code…..examples for this code is pre-kindergarten teachers, aides, supplies for Pre-k.

xxx-xx-xxxx-xx-xxx-x-91-xxx xxx-xx-xxxx-xx-xxx-x-99-xxx PIC 91 is for athletic expenditures. This includes both the costs of the supplies and fees of the students involved in these sports, as well as the expense of the coach, travel, meals, etc. PIC 99 is for all expenditures that are not specifically distributed to the above program intent codes. Program intent code 99 may be used when recording substitute teachers and on-behalf teacher retirement payments in all function codes, as well as the costs associated with band, UIL, and other student organizations. PIC 91 is for athletic expenditures including supplies, fees of students, expenses of coaches such as travel, meals, etc…. Program intent code 99 is used for all expenditures that are not distributed to the above PIC codes. 99 can be used for substitute teachers, on behalf teacher retirement payments in all function codes, costs associated with band, UIL, and other student organizations.

Program Expenditure Percentages PIC 23 Special Education - Spend 52% PIC 22 Career and Technology - Spend 58% PIC 21 Gifted and Talented - Spend 55% PIC 24(30) Comp Ed - Spend 52% PIC 25 Bilingual Education - Spend 52% There are a few PIC codes (Programs) that have a percentage that has to be spent. For your special Education, it is 52%, for Career and Tech, you need to spend 58%, GT has a percentage of 55%, Comp Ed has a percentage of 52%....When looking at the comp ed percentages, be sure and look at both codes if you are using 24 and 30. Finally the Bilingual percentage needs to be 52%. When you are looking at the total amount to determine the percentage, don’t look at your budget, but go to your Summary of Finance at TEA and get the amounts from there to find your amounts to use.

Summary of Finance Here is an example of what you summary of finance will look like to take that total amounts for the percentages. You want to look at the DPE column for the amounts. It will also tell you next to the PIC codes how much you need to spend. On the High School Allotment, you need to spend all of the total amount.

Practice Questions What program intent code would be used for the purchase of new basketball uniforms? PIC 11 PIC 21 PIC 91 D) PIC 99

Practice Questions What program intent code would be used for buying the supplies for an ag class? PIC 11 PIC 22 PIC 23 D) PIC 24

Practice Questions What program intent code would be used for the salary and benefits for an advanced course teacher? PIC 25 PIC 22 PIC 23 D) PIC 31

Practice Questions What program intent code would be used for the salary and benefits for a special ed aide? PIC 11 PIC 22 PIC 23 D) PIC 24

Call if you have questions Nancy Holcombe Darla McClure Misti Robinson