Local School Accounting Coding Workshop MONTGOMERY PUBLIC SCHOOLS 1
Revenues (Public) n n n Activity Code Account Type 4 Account Code (function) ACTV AAAA - FUND XX C FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 2
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 2990 – Special Legislator n 6510 – County Commission n 6520 – City Council l l ACTV AAAA - FUND XX C These codes are used if the check is NOT an MPS check. Please send a copy of the check. There must be a separate activity code to house this money. Name activity Tax Donations (purpose). FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 3
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 6810 l l l ACTV AAAA - FUND XX C – Interest on checking accounts Interest on investment accounts Posted from the monthly statement or periodic statements FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 4
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7110 l l l ACTV AAAA - FUND XX C – Admissions Money generated from public attendance Numbered tickets must be sold ALWAYS public FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 5
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7180 l l ACTV AAAA - FUND XX C – Concessions Food sold all year Food sold at events (ex. Juice, snacks, vending products) FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 6
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7220 l l ACTV AAAA - FUND XX C – Commissions Revenue comes in the form of a check as part of proceeds ALWAYS public FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 7
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7260 l l ACTV AAAA - FUND XX C – Fees Required to support curriculum that is not required for graduation Voted on by MPS committee. No elementary school is authorized to charge a fee. Cannot travel with fee money FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 8
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7300 – Fines and Penalties (ex. Returned library books, state adopted textbooks, parking fines) ACTV AAAA - FUND XX C FUNC PROG USER - XXXX - X - XXXX MPS OBJ CCTR SFnd Y 9
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7340 l l ACTV AAAA - FUND XX C – Fund Raisers Items sold could be food or non-food. Short term Company is in the business to raise funds for the school ONLY 40%+ profit (will be flagged if under) FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 10
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7380 l l ACTV AAAA - FUND XX C – Grants All grant requests are submitted in writing. State agency grants require a different code (2990) FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 11
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7420 l ACTV AAAA - FUND XX C – Sales All year non-food items ONLY (ex. Car stickers, planners, spirit items, pencils sold separately in the supply store or school store) FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 12
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7430 l l ACTV AAAA - FUND XX C – Donations Revenue donated to schools for specific purposes from private sources. (ex. Monies coming from parents for field trips, and P. E. uniforms, or monies coming from private organizations). STRICTLY VOLUNTARY! FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 13
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7440 l l ACTV AAAA - FUND XX C – Accommodations USED RARELY! A school receiving and handling monies from other schools on behalf of MPS (ex. Career Tech Extravaganza) FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 14
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 7490 l ACTV AAAA - FUND XX C – Other USED RARELY! (ex. Restitution, reimbursing a school for NSF charge) FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 15
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 9210 l l ACTV AAAA - FUND XX C – Internal Transfer Receiving activity from a transfer Internal only FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 16
Revenues (Public) Activity Code n Account Type 4 n Account Code (function) n n 9230 l l l ACTV AAAA - FUND XX C – External Transfer Check received from Central Office If reimbursed from Board funds, use a different code (varies). Not receipted User code will always be 0900 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 17
Revenues (Public) Activity Code n Account Type 4 n l Account Code (function) n 9910 l l ACTV AAAA - FUND XX C – Prior Year Refund Receiving a refund from monies spent in the prior school year Will be receipted FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 18
Revenues (Non-Public) n n n Activity Code Account Type 4 Account Code (function) ACTV AAAA - FUND XX C FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 19
Revenues (Non-Public) Activity Code n Account Type 4 n Account Code (function) n n 7510 l ACTV AAAA - FUND XX C – Concessions Same as Public but housed by non-public activity FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 20
Revenues (Non-Public) Activity Code n Account Type 4 n Account Code (function) n n 7610 l l ACTV AAAA - FUND XX C – Dues Voluntary (not required) Housed by a non-public activity FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 21
Revenues (Non-Public) Activity Code n Account Type 4 n Account Code (function) n n 7710 l ACTV AAAA - FUND XX C – Fundraisers Same as Public but housed by non-public activity FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 22
Revenues (Non-Public) Activity Code n Account Type 4 n Account Code (function) n n 7810 l ACTV AAAA - FUND XX C – Donations Same as Public but housed by non-public activity FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 23
Revenues (Non-Public) Activity Code n Account Type 4 n Account Code (function) n n 7850 l ACTV AAAA - FUND XX C – Accommodations Revenue for all non-public accommodation activities FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 24
Revenues (Non-Public) Activity Code n Account Type 4 n Account Code (function) n n 7910 l ACTV AAAA - FUND XX C – Other Same as Public but housed by non-public activity FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 25
Revenues (Non-Public) Activity Code n Account Type 4 n Account Code (function) n n 9210 l ACTV AAAA - FUND XX C – Internal Transfer Same as Public but housed by non-public activity FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 26
Revenues (Non-Public) Activity Code n Account Type 4 n Account Code (function) n n 9230 l ACTV AAAA - FUND XX C – External Transfer Same as Public but housed by non-public activity FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 27
Revenues (Non-Public) Activity Code n Account Type 4 n Account Code (function) n n 9910 l ACTV AAAA - FUND XX C – Prior Year Refund Same as Public but housed by non-public activity FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 28
Expenditures Activity Code n Account Type 5 n Account Code (function) n Object n Program n ACTV AAAA - FUND XX C FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 29
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 310 – Professional Educational Services Admission fee paid on a field trip n Charge for pubic speaker n Charge for a performer n l l l ACTV AAAA - FUND XX C 5 -1100 -310 -1200 5 -1100 -310 -1500 5 -2190 -310 -4400 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 30
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 340 – Property Services n n n Maintenance Agreements Repair/Rental of equipment Tuning musical instrument Aquarium Care Exterminator Keys made/locks serviced l l ACTV AAAA - FUND XX C 1100 -340 -1200 1100 -340 -1500 2310 -340 -8230 3200 -340 -8300 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 360 – Communications Cellular phone bills n Postage stamps/metered mail n Ad in the newspaper n Announcement aired over the radio or TV n l l ACTV AAAA - FUND XX C 1100 -360 -1200 1100 -360 -1500 2310 -360 -8230 2190 -360 -4400 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 380 – Travel & Training Reimbursement for mileage in/out state n Reimbursement for lodging/valet charges n Reimbursement for meals n l l l ACTV AAAA - FUND XX C 1100 -380 -1200 1100 -380 -1500 2310 -380 -8230 n PLEASE INCLUDE APPROPRIATE DOCUMENTATION FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 390 – Other Purchased Serviced n n n n ACTV AAAA - FUND XX Commercial bus for field trips Motel expense on field trips Food purchased on a field trip Food purchased for refreshments Athletic officials service Security Printing/binding l 1100 -390 -1200 l 1100 -390 -1500 l 2310 -390 -8230 l 2190 -390 -4400 C FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 391 – Trans. – Alabama Public Schools n Field trip using (MPS) school bus 4150 -391 -4400 l 4150 -391 -4500 l THESE CODES ARE FOR THE MILEAGE PORTION ONLY l ACTV AAAA - FUND XX C FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 410 – Instructional Supplies Workbooks n Athletic/P. E. Supplies n Sheet Music n Flasks, test tubes n l l l ACTV AAAA - FUND XX C 1100 -410 -1200 1100 -410 -1500 ANY SUPPLIES NEEDED FOR THE CLASSROOM FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 420 – Books and Periodicals n n Magazine subscriptions Newspaper subscriptions Reference books SUPPLIES NEEDED FOR MEDIA ONLY l l ACTV AAAA - FUND XX C 1100 -420 -1200 1100 -420 -1500 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 440 – Maintenance and Operations n n Paper towels Soaps/cleaners Gasoline for lawnmowers Paint l ACTV AAAA - FUND XX C 3200 -440 -8300 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX 38 MPS
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 478 – Items for Resale n n n Juice Snacks Soft drinks Supplies for supply store ALL FUNDRAISING ITEMS l ACTV AAAA - FUND XX C 9800 -478 -9600 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 480 – Other Non-Instructional Supplies n n Office supplies Other general supplies Health supplies for nurses Club supplies l l ACTV AAAA - FUND XX C 2310 -480 -8230 2190 -480 -4400 2140 -480 -1200 2140 -480 -1500 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 491 - 498 – Non-Capitalized Equipment Less than $5, 000 n n n n n ACTV AAAA - FUND XX 1100 -491 -1200 1100 -491 -1500 1100 -492 -1200 1100 -492 -1500 2310 -492 -8230 2310 -493 -8230 3200 -493 -8300 2190 -493 -4400 1100 -494 -1200 1100 -494 -1500 1100 -495 -1200 1100 -495 -1500 2310 -495 -8230 1100 -496 -1200 1100 -496 -1500 1100 -497 -1500 1100 -498 -4500 C FUNC (Inst. Equip. ) (Furniture/Fixtures) (Non-Inst. Equip. ) (Audio/Video) (Computer Hardware) (Library/Media) (Laboratory) (Athletics/Physical Education) OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 540 – Capital Equipment Over $5, 000 n n n ACTV AAAA - FUND XX 1100 -540 -1200 1100 -540 -1500 3200 -540 -8300 C FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 42
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 620 – Dues/Fees/Registration n Registration for professional development Registration for competitions Association fees l l l ACTV AAAA - FUND XX C 2310 -620 -8230 1100 -620 -1500 2190 -620 -4400 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 628 – Bank Service Charge n ALL BANK CHARGES FOR (NSF) CHECKS OR OTHER FEES CHARGED BY THE BANK l ACTV AAAA - FUND XX C 2310 -628 -8230 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 44
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 699 – Other Objects n ONLY TO BE USED FOR VARIOUS ACCOMMODATION ACTIVITY EXPENDITURES l ACTV AAAA - FUND XX C 9800 -699 -9600 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 45
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 703 – Exhaustible Land Improvements Less than $50, 000 n Playground Equipment l ACTV AAAA - FUND XX C 3300 -703 -8300 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 46
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 704 – Building Improvements Less than $50, 000 n n Marques Canopies l ACTV AAAA - FUND XX C 3200 -704 -8300 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MONTGOMERY PUBLIC SCHOOLS 47
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 920 – Operating Transfers Out (Internal) n n n Giving activity from a transfer Internal transfer only Transfers from Juice to Principal Account in May l ACTV AAAA - FUND XX C 9910 -920 -9700 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 923 – Operating Transfers Out (External) n n Writing a check to the Central Office User code will be 0900 l ACTV AAAA - FUND XX C 9910 -923 -9700 -0900 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX MPS 49
Expenditures n n n Activity Code Account Type 5 Account Code (function) Object Program l 959 – Other Refunds n n Funds receipted in prior year Reimbursement for found textbook Reimbursement for found library book Reimbursement for cancelled field trip l ACTV AAAA - FUND XX C 9800 -959 -9600 FUNC OBJ CCTR SFnd Y PROG USER - XXXX - X - XXXX
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