"OBJECT" Account Code Expenditure Guideline

FINANCE DEPARTMENT

Date: July 1, 2015 Team Name: Budget Department Object Code

Disclaimer: This is only a guide and in no way constitutes a comprehensive list. All rules and regulations for each Object must still be adhered to for any expense in accordance with the Uniform System of Financial Records (USFR).

Object Code Description

6111

Administrator

6112

Certified Teacher

6113

Certified Substitute Teachers

6114

Other

6116

Certified Addendum Certified Long-Term (Vacant) Substitute

6117

6121

Certified Leave Substitute Certified Substitute due to elective Professional Development

6151

Classified Administrator

6152

Classified Employee

6118

"Object" Code Expenditure Guideline Position examples: Alternative Program Administrator; Assistant Principal; Assistant Superintendent Education; Assistant Superintendent Support Services; Coordinator; Directors; ESS Administrator; Principal; Superintendent Position examples: Academic Intervention Specialist; Instructional Assistant; Librarian Media Specialist; Preschool; School Data Improvement Specialist; Teachers; Teacher K-3 Interventionist; Teacher K-8 Interventionist Sick days (use the Function codes related to the position); When hiring a Substitute to cover Certified Teacher to attend PD training use Function #2213; MOU Prep Class Coverage (1000). Position examples: 21st Century Specialist; Audiologist; Behavior Analyst; Counselor; ESS Specialist; Guidance Counselor; Occupational Therapist; Physical Therapist; School Psychologist; Speech Language Pathologist; Teacher K-3 Reading Coach Addenda examples: Additional days; Additional Training; After School Coordinator; Athletic Conditioning; DIBELS Site Coordinator; Innovation Ambassador; Language Acquisition Mentor; MOU Curriculum Writing (2120Guidance, 2212-Instruction, 2660-Security); MOU Activities; MOU Athletics; MOU Coach; MOU Grade Level Chair; MOU HS Dept Chair; MOU Mentor Teacher; MOU Prof Dev Leadership Team; MOU Staff Development; MOU Teaching and Tutoring (Grant funds, Fund 526); Online Course Creator; Online Course Teacher; Rachel's Challenge Facilitator (Fund 530); Summer Evaluations; Summer School; Summer Training; Translation

School sites budget only: M&O Only-Certified Teacher requesting to attend ELECTIVE Professional Development. (Used only with Function 2213) Position examples: Administrators; Coordinators; Directors; Executive Directors; Managers; Supervisors Position examples: Administrative Secretary; Assistant Child Care Facilitator; Athletic Trainer; Attendance Clerk; Attendance Record Tech; Behavior Coach; Bookstore Manager; Bus Aide; Bus Driver; Child Care Aide; Crossing Guard; Data Records Tech; Dispatcher; ELL Assess & Data Specialist; Field Technician; Food Service Worker; Gifted Tech Instructional Assistant; Groundskeeper; Health Services Assistant; Inschool Suspension Assistant; Library Media Tech; Maintenance Worker; Nurse; Occupational Therapist Assistant; Paraprofessional; Physical Therapy Assistant; Plant Manager; Receptionist; Registrar; Routing Tech; School Aide; Security Guard; Speech Language Pathologist Assistant; Technology Specialist

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"OBJECT" Account Code Expenditure Guideline

FINANCE DEPARTMENT

Date: July 1, 2015 Team Name: Budget Department Object Code 6153

Disclaimer: This is only a guide and in no way constitutes a comprehensive list. All rules and regulations for each Object must still be adhered to for any expense in accordance with the Uniform System of Financial Records (USFR).

Object Code Description

"Object" Code Expenditure Guideline

Classified Substitute

6156

Classified Addendums

6157

Classified Long-Term Substitute

6320

Professional-Educational Services

6330

Other Professional Services

6340

Technical Services

6360

Employee Training and Professional Development Services

6420

Cleaning Services

6430

Repairs and Maintenance Services

6441

Renting Land and Buildings

6442

Rental of Equipment

Addenda examples: Additional Hours; Additional Training; Community Camp Aides; Community Camp Assistant; Game Worker; Summer School; Translation Assistive Technology Assessments; Community Education Enrichment Classes; Elemiddle Sports; Instructional Programs; School Assemblies; Service Providers. (Usually used with Function 1000, 2100, and 2200) Services-Athletic: Referee/Official fees; Service Providers: Armored car services; Artists; Background checks; DJ's; Musicians; Security Guards for afterschool events (non-employee); Site/Tech Specialist (cleaning/audio); Video Taping (Usually used with Function codes in the 2000 range) Inspections: State required inspections (Fire equipment, Gas/Safety, Fuel storage tank); Services: Blue-print services; Relocate technology/equipment (Sound equipment); Relocate storage containers; Removal of environmental hazards (Needle disposal); Tow truck services (410.2730). (Usually used with Function codes in the 2000 range) Professional Development: All employee conference registration fees (webinars included); Books/resources for in-service training; Vendor costs for services onsite or offsite. (Used with Function: 2213-Instructional Staff Training and 2570-Non-instructional Personnel Training) Cleaning services district-wide; School Productions; Summer Camps. (Used with Function 2610) Repairs and maintenance services not provided directly by district employees. Building repairs: Window; Glass; Mirror; Roofing; Equipment/vehicle repairs: Commercial equipment; Defibrillators; Football blocking dummies; Garage door repairs; Kiln; Musical equipment (piano tuning); Playground canopy repair (2640); Reconditioning football helmets (1000); Rebuild HVAC motors; Technology (Computers; projectors; Smart Boards); Vehicle repairs (engine; oil changes; tires: transmission); White bus repair (410.2730); Maintenance agreements: Alarm, bell service agreement (2620); security system service agreement (2660); Copy machine agreements; Google accounts agreements; Infinite Campus agreement; Laminator machine agreements; Network servers agreements; Visions agreements Conference/Room rentals (Graduation; Meeting; Prom); Swimming pool facility rental. (Used with Function 2610) Bleacher rentals; Chair/Table rentals; Commercial equipment rental: Tractor; backhoe; Fingerprinting equipment; Musical instruments; Portable restrooms

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"OBJECT" Account Code Expenditure Guideline

FINANCE DEPARTMENT

Date: July 1, 2015 Team Name: Budget Department Object Code Capital

6443

Object Code Description Rentals of Computer and Related Equipment

Capital

6450 6510 6532 6540

6550 6580

Disclaimer: This is only a guide and in no way constitutes a comprehensive list. All rules and regulations for each Object must still be adhered to for any expense in accordance with the Uniform System of Financial Records (USFR).

Construction Services

"Object" Code Expenditure Guideline Computer rentals Construction/improvement costs after initial acquisition - Permanent improvements to land; Environmental remediation (reclaim water vault); Filling; Grading; Portables; Renovating & remodeling buildings; Sheds; Non-permanent site improvements; Bleachers (outdoor); Dugouts; Fencing (4600); Goal posts (permanent); Landscaping; Lighting (outdoor); Parking lot; Ramadas; Roads; Sidewalks; Sprinkler systems; Towers; Walkway. (Used only with Function 4000)

Transporting students to and from school and other activities: Afterschool Student Transportation Services activities (410.2710); Field trips (410.2710). (Used only with Function 2700) Mailing expenses: Courier; Express delivery; Machine rental; Postage; Post Other Communications Services Office permit fee. (Used with Function 2560) Announcements on/in Internet; Newspapers (legal ads); Television; Personnel Advertising recruitment: Career/Job fairs. (Usually used with Function 2300 or 2500) Custom printing: Job designing; printing; binding; Business cards; District publications; Forms; Letterhead; Pads; Posters. Function 1000: Hall passes; Parent/Student Handbook; Student Newspaper; Tests: Assessment, Benchmark; Yearbooks; Function 2000: Business cards; Diploma (2490); Envelopes (2410); Nurse pads (2130); Release of records forms (2110); Tardy slips (2110); Printing and Binding Function 3400: Parking permits. Approved Employee travel: lodging, meals, mileage reimbursement, Travel transportation. (Used with Function 1000-4000 employees position)

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"OBJECT" Account Code Expenditure Guideline

FINANCE DEPARTMENT

Date: July 1, 2015 Team Name: Budget Department Object Code

6610

Object Code Description

General Supplies

Capital

6641

Library Books

Capital

6642

Disclaimer: This is only a guide and in no way constitutes a comprehensive list. All rules and regulations for each Object must still be adhered to for any expense in accordance with the Uniform System of Financial Records (USFR).

Textbooks

"Object" Code Expenditure Guideline Consumable supplies are defined as having a useful life of less than one year: Athletic belts; Athletic rule books; Art glaze; Balance ball chair; Balls; Banker boxes (2410); Banners; Baseball caps; Bean bags chair; Binders; Binder clips; Blood pressure monitor; Boom wacker; Bubble answer sheets; Bumper stickers; Calculators; Cane (youth-SPED); Chin strap; Clay; Cones; Corner marker flags (athletic); Crutches; Cumulative Folders (2110); Dictionary (paperback); Disposable cameras; Dissection of live or preserved specimens; Dividers; Drumheads (replacement skins); Earbuds; Envelopes; Exercise bands; Flash drives (use with Functions 2000-3000 range; Functions 1000, 2230, & 2580 to be use with 6650); Folders; Globes; Hand pumps; Headphones; Hula hoops; Instructional games (life less than 1 year); Instrument reeds; Jump ropes; Keys; Labels; Laboratory spectacles; Lino cutter; Magnifier; Manipulative (Math); Maps; Marque letters; Medicine balls (plastic); Mouth guards; Nets (Free standing, basketball hoops, pitcher, soccer); Nitrile exam gloves; PE Uniform (for purchase); Pencil sharpeners; Pocket portfolios; Pom poms; Posters; Projector bulbs; Read 180: Next Generation Stage B rbook (student workbook); System 44; Recorder instrument; Rest mats (Pre-K); Safety cones (2670); Safety goggles; Safety-Kut block; Scissors; Scoring booklets (DIBELS); Self-inking rubber stamps; Sheet protectors; Signs (parking); Soccer shin guards; Socks; Soil conditioner (1000); Solar calculators; Staff food (Detailed agenda required); Storage box (plastic) Stopwatch; Student food; Student planners; Swimsuits; Tapes; Telephone headsets; Timers; Tires; Toners; Trophies; USA Flag (Classroom-1000; Outside-2410); Windscreens; Workbooks; Wrestling singlet's; Write & wipe lapboards; Whiteboard erasers; Whiteboard markers Library books purchased for the Library to include CDs/DVDs; Computer databases; eBooks; Films; Magazines; References. (Used with Function 2220) Textbooks adopted by Governing Board: Printed instructional or digital content and related material; Books; CDs/DVDs; Films; Kits; Instructional computer software or workbooks (basic textbook program). (Used with Function 1000)

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"OBJECT" Account Code Expenditure Guideline

FINANCE DEPARTMENT

Date: July 1, 2015 Team Name: Budget Department Object Code

Capital

Disclaimer: This is only a guide and in no way constitutes a comprehensive list. All rules and regulations for each Object must still be adhered to for any expense in accordance with the Uniform System of Financial Records (USFR).

Object Code Description

6643

Instructional Aids

6644

Other Books: Periodicals: and Media Technology supplies for previously purchased items coded to 6737-6739 (Technology-Related Hardware and Software)

6650

Supplies-Technology-Related

"Object" Code Expenditure Guideline Non-consumable Instructional Aids are defined as having a useful life of more than one year or longer and has a unit price under $1,000: "Instructional computer software, workbooks, films, kits, and magazines that supplement a district adopted program" - Agility ladder; Apple applications (Apps); Athletic uniforms/jerseys; Auto shop parts, Baseball/Softball base set; Baseball/Softball gloves; CPR Mannequins; DIBELS-Assessment books; Teachers guides; Dictionary (hardback); Dissections instruments; Flip charts; Goal posts (pop-up); Graphics calculators; Hot plate; Instructional games (life longer than 1 year); Instructional Software-Annual license fee, On-line access, On-line software; iPad/iPod Apps; Kits (Instructional, Science); Medicine ball (metal); Mesh vests; Microscopes; Musical instruments; Read 180: Decodable digest, Teacher editions; Portable CD/iPod stereo; Science scales; Science toolsBeakers, culture plates, dissection pans, evaporating dish, forceps, forensics slide sets, racks, soil thermometer, test tubes, tirrill burners, tongs; Scripts/plays (drama); Sheet music; Software (instructional); Student on-line subscriptions (instructional); Study Island (AIMS Prep); Subscriptions/Magazines; Thesaurus (hardback); Weighted softball; Workbooks. (Usually used with Function 1000) Expenditures for books, periodicals, subscriptions, and other media such as DVDs purchased for nonstudent users or for noncredit enrichment programs. Resource books. (Used with Function 1000-4000) Technology related supplies used in conjunction with technology-related hardware or software (replacement items): AC/DC adapter battery charger for computer equipment; Covers/Cases (iPad/iPod); eBeam replacement speakers; External hard drives; Flash drives; Keyboard replacement; Laptop computer batteries; Monitor stands; Parallel cables; Power cables; Projector remotes; Writable CDs/DVDs. (Used only with Function 1000-Instruction, 2230Supporting Instruction, and 2580-IT department)

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"OBJECT" Account Code Expenditure Guideline

FINANCE DEPARTMENT

Date: July 1, 2015 Team Name: Budget Department Object Code

Capital

6731

Capital

6733 Capital

6737

Capital

6739

6810

6890

Disclaimer: This is only a guide and in no way constitutes a comprehensive list. All rules and regulations for each Object must still be adhered to for any expense in accordance with the Uniform System of Financial Records (USFR).

Object Code Description

"Object" Code Expenditure Guideline

Furniture and Equipment are defined as having a useful life of more than one year or longer: Expenditures for furniture, furnishings, athletic & other equipment - Athletic Department Equipment: Athletic floor mats, Bases (home plates), Bats, Blocking sleds, Chalk line dispensers, Chest protector (baseball), Dummies, Exercise equipment, Goal posts (movable), Helmets, Hockey stick, Hurdles, Mats (cheer, wrestling), Nets; Pads-shoulder, Ping pong table, Racquets, Radar gun, Recumbent bike, Steel field drag mat, Weights (Kettle bell). Equipment: Air inflator, Air compressor, Battery chargers, Coffee pot, Digital camera, DVD/VCR, Floor jacks, Folding hand truck, Food Processors, Ice machine, Kiln, Laminator, Medical sled, Microphone, Microphone cube case, Microwave, Musical instruments, Power tools, Poster Furniture and Equipment - Unit maker, Refrigerator, Risers, Safe (fire proof), Stopwatch with printer feature, price less than $5,000 Sound system, Television, Toolbox, Two-way radio, Video camera. Fixtures/Furniture: Art station, Bleachers (indoor), Book storage carts (nonplastic), Bookcases, Chairs, Changing tables, Desks, Doormats, Easels, File Furniture and Equipment - Unit cabinets, Rugs, Sign base, Speakers (built-in), Storage unit (2690), Tables, Wall mirrors, Whiteboards. (Used with Functions 1000-4000) price $5,000 or more Technology-Related Hardware Expenditures for technology-related equipment and non-instructional software: Computer; Computer monitor; Copier; Document camera; eBeam and Software - Unit price less (Engage Interactive Board); Fax machine; GoGuardian/K-12 Management Suite than $5,000 license (1000.6737); Graphics card; iPad; iPod; Laptop; Laptop security cart; Non-instructional software-Annual license fee, On-line access; Printer; Technology-Related Hardware Projector; Security camera; Server; Scanner; Smart Board; SurveyMonkey and Software - Unit price license; Teacher on-line subscription (non-instructional). (Used with Functions 1000-4000) $5,000 or more Expenditures or assessments for membership in professional or other organizations: Student Association fees: Athletic, DECA, FCCLA, HOSA, NJHS, Student Council; Fees: Fingerprinting, Licenses/Permit, Notary, Culinary Art Program, Fuel tank, Health, Post Office, School grounds, Royalty/Copyright, Dues and Fees Vehicle Emissions/Tags. (Used with Functions 1000-2000) Students’ food and hotel costs associated with student travel: Athletic meal money; Athletic team competition fees (registration); Entrance fees: Field trips admission costs (Zoo, Museum, etc.); Student club activities fees; Scholarship for graduate; Spelling bee fees; Student airfares (2790); Student club competition fees (registration); Student travel meals (2190); Student hotels (2190); Uniform/Jersey alterations and dry cleaning. (Used with Function 1000Miscellaneous Expenditures 4000)

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