School Finance - Expenditures Account Coding Cheat Sheet - 9.20.2022

Sep 14, 2026

Expenditures account coding cheat sheet covering key school finance classification fields: Fund, Program, Function, and Object. Lists detailed code groupings for general fund categories, instructional and support programs, contingency and regular instruction, and personnel/benefit object codes. Includes common education program distinctions (elementary, secondary, special education, CTE, adult education) and support-service subcodes such as student attendance, guidance, health, therapy, and technology-related services, followed by major purchased service and tuition mappings.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages3

Reading Time8 min

AccessFree to download

Fund

Program

Function

Object

Fund 1000 General Fund 1500 Adult Ed 2000 Special Revenue 3000 Capital Projects 3500 Learning Space 4000 Minor Capital 5000 Permanent Fund 6000 Enterprise 7000 Internal Service 8000 Trust Fund 9000 Agency Fund Program 0000 Overhead 1000 Regular Education 1100 Regular Elementary 1120 K-2 Program 1121 Pre-K Program 1122 4 Year Old 1200 Regular Secondary 2000 Special Programs 2100 Special Ed-Regular Class 2200 Special Ed-Resource 2300 Special Ed-Self-Contained 2400 Special Ed-Home/Hospital 2500 Special Ed-Admin 2600 Pre-K Special Education 2800 Special Ed-Other 2810 Extended School 3000 CTE Programs 4000 Other Instruct (El & Sec) 4100 OI -English 2nd Lang 4200 OI -Alternative Ed 4210 OI -Alt Ed Teen Parent 4300 OI -Summer School 4400 Other Instruction 4600 – After School Instructional Programmi 4900 Gifted & Talented 5000 Non-Public Programs 6000 Adult Ed Programs 6050 Ad Ed- ITV Programs 6060 Ad Ed-Adult Transitions 6090 Ad Ed-Other Programs 6100 Ad Ed-Federal Literacy 6200 Ad Ed-Enrichment 6300 Ad Ed-Workforce Training 6400 Ad Ed-Handicapped 6500 Ad Ed-GED/HS Completion 6600 Ad Ed-Local Literacy 6700 Ad Ed-Carl Perkins CTE 6800 Ad Ed-Even Start 6900 Ad Ed-Family Literacy 7000 Community/Jr. College Programs 8000 Community Services 8100 Community Recreation 8200 Civic Services 8300 Public Library Services 8400 Custody/Child Care 8500 Welfare Activities 8600 Crossing Guide Activities 8800 Other Private Schools 8900 Other Community Services 9000 Co-/Extra-Curricular Function 0000 Contingency 1000 Regular Instruction 2000 Support Services 2100 Support-Student 2110 Student Attendance 2120 Student Guidance 2130 Student Health 2140 Student Psychological 2150 Student Speech Pathology & Audiology 2160 Student Occupational Therapy 2170 Physical Therapy 2180 Visually Impaired/ Vision Services 2190 Other Support-Student 2200 Support- Instruction 2210 Improvement of Instruction 2212 Instruction & Curriculum 2213 Instructional Staff Training 2219 Other Improvement of Instruction 2220 Library & Educational Media 2221 Library Services 2222 Media Services 2223 Educational Television Services 2230 Instruction-Related Technology 2231 IRT-Student Learning Center 2232 IRT-Technology Supervision 2233 IRT-Systems Analysis 2234 IRT-Systems Application 2235 IRT-Systems Operations 2236 IRT-Network Support 2237 IRT-Hardware Maintenance & Support 2238 IRT-Professional Development 2239 IRT-Technology Infrastructure 2240 Academic Student Assessment 2290 Other Support- Instructional Staff 2300 Support Services-General Administration 2310 Support Services-Board of Education 2311 Support Services-Supervise Board of Ed 2312 Support Services-Board Secretary 2313 Support Services-Board Treasurer 2314 Support Services-Election Services 2315 Support Services-Tax Assessment 2316 Support Services-Staff Relations/Negotiations 2317 Support Services-Audit Services 2318 Support Services-Legal Services 2319 Support Services-Other Board Services 2320 Support Services-Executive Administration 2321 Support Services-Office of Superintendent 2322 Support Services-Community Relations 2323 Support Services-State & Federal Relations 2329 Support Services-Other Executive Admin Object 1010 Salaries-Professionals 1020 Salaries-Aides or Assistants 1021 Salaries-Ed Tech I 1022 Salaries-Ed Tech II 1023 Salaries-Ed Tech III 1040 Salaries-Administrators 1050 Salaries-Assistant Administrators 1060 Salaries-Other Professional Salaries 1170 Salaries-Managers 1180 Salaries-Regular Employees 1181 Salaries-Groundskeepers 1182 Salaries-Maintenance Workers 1190 Salaries-Others 1200 Salaries-Temporary Employees 1210 Salaries-Tutors 1230 Salaries-Substitutes 1300 Salaries-Overtime Wages 1310 Salaries-Overtime for Professionals 1320 Salaries-Overtime for Ed Techs 1340 Salaries-Overtime for Administrators 1380 Salaries-Overtime for Regular Employees 1400 Salaries-Sabbatical Leave 1410 Salaries

FAQs

What classification sections does the cheat sheet provide for expenditure coding?

It organizes codes into Fund, Program, Function, and Object sections, with many subcategories under each.

Which types of Programs are included in the Program coding section?

It includes overhead, regular elementary and secondary, K-2 and pre-K tracks, special programs and special education subtypes, CTE programs, adult education programs, and community/jr. college programs.

How are Object codes organized in the Object section?

It groups objects by categories such as salaries (professionals, aides, administrators, overtime), stipends, employee benefits, and purchased professional/technical services, then continues with other purchased services and related tuition mappings.

Sep 14, 2026

Uploaded by Emma Mercer