Account Code Structure
Section 44.007 of the Texas Education Code (TEC) requires that a standard school district fiscal accounting system be adopted by each school district.
The system must meet at least the minimum requirements prescribed by the State Board of Education and also be subject to review and comment by the state auditor. Additionally, the accounting system must conform with Generally Accepted Accounting Principles (GAAP). The Financial Accountability System Resource Guide (FASRG) describes the rules of financial accounting for school districts, and can be found on the Texas Education Agency's website here. A brief introductory to this can be found below.
Click the account code elements above for additional information
The following elements are reported to the Texas Education Agency (TEA) through the Public Education Information Management System (PEIMS) data submissions.
Fund - Who is funding the budget?
Function - Why is the money being expensed?
Object - For what is the money being expensed?
Organization - Where are the funds being expensed (which Campus or Administrative Org)?
Program Intent - For whom are the funds being expensed (particular need or student group)?
TEA allows districts to define particular elements locally, which are used to provide additional details for financial transactions.
SubObject - Typically used to track a variery of programs or initiatives, but can also be used to further define the Object.
Budget Manager - Identifies the Campus Principal or Department responsible for budgeting , maintaining and assuring that funds are used properly to meet the goals of the District.
Project - Identifies a particular program or initiative not defined by the SubObject.
Additional details for each element can be found in the information that follows.
School district accounting systems are organized and operated on a fund basis, designating the fund's financial resources for a distinct purpose. A fund's purpose can be established by the state or federal government as well as by the school district, and describes both the source of revenues and nature of expenditures.
There are three major budgets the Board of Trustees must adopt annually:
General Operating Fund (199)
Primary revenue sources include local property tax collections and state aid via the Foundation School Program. Expenditure transactions are the regular and normal operating costs of a school district, including payroll, various contracted services, supplies and materials, capital outlay needs, and other miscellaneous operating costs.
Debt Service Fund (599)
Primary revenue source is local property tax collections, and expenditures are limited to the repayment of voter approved bond debt; principal, interest and associated fees.
Food Service Fund (240)
Federal revenues from the U.S Department of Agriculture under the National School Lunch Program and National School Breakfast Programs largely fund the Food Service Program, with additional revenue received locally from charges to users. These funds are used to operate the Food Service program, which provides nutritionally balances, low-cost or free lunched to children each school day.
Additional funds are used for various programs throughout the district. The categories are briefly described below.
Special Revenue -Federally Funded (200-289)
Each federal fund has a number assigned in the Catalog of Federal Domestic Assistance (CFDA).
Special Revenue - State Funded (380-429)
Various state funded allocations other than the Foundation School Program.
Special Revenue - Local Funded (460-499)
This group of funds includes funds raised for Campus Activity (461) as well as other funds granted from local sources.
Capital Projects Fund (600-699)
Governmental funds used to account for projects financed by the proceeds from bond issues, or other capital projects otherwise mandated to be accounted for in the fund.
Internal Service Funds (750-799)
The financing of goods or services provided by one organizational unit of the school district to other organizational units on a cost reimbursement basis. The District operates a print-shop using Internal Service Funds.
Agency Funds (860-899)
These are funds the district manages, but considered property of the students or organization controlling the funds. These funds should not own assets. Student Activity Funds and Booster Clubs are considered Agency Funds.
A Function represents a general operational area in a school district, and groups together related activities. The budgets adopted by the Board are done so at the Function level; changes at this level must be approved by the Board.
Activities that deal with direct interaction between teachers and students
Instructional Resources (12)
Library and resource center needs
Curriculum & Instructional Staff Development (13)
Instructional staff planning, and professional development of instructors.
Instructional Leadership (21)
Activities related to managing, directing, supervising and providing leadership for instructional staff.
School Leadership (23)
Activities related to managing a school campus, including supervisory and evaluation duties preformed by the Principal, Assistant Principals and their office staff.
Guidance & Counseling Services (31)
Activities used to assess and test students abilities, aptitudes and interest; counseling students with respect to career and educational opportunities.
Social Work Services (32)
Expenses directly related to investigating/diagnosing student social needs rising from home, school, or community, interpreting social needs of students and promoting modifications beneficial to the student's needs.
Health Services (33)
Expenses used for providing physical health services to students; nurses and related duties.
Student Transportation (34)
Expenses incurred for transporting students to and from school.
Food Services (35)
Operational costs of the Food Service department, including food, labor, and other necessary costs.
Extracurricular Activities (36)
School-sponsored activities outside of the school day. Activities provide students with motivational and enjoyable experiences and tie improvement of skills in either a competitive or noncompetitive setting. Examples include, but are not limited to: athletic activities, drill team, cheerleading/pep squad, fine arts, University Interscholastic League (UIL) competitions, and Future Farmers of America (FFA).
General Administration (41)
Transactions and activities that are for the purpose of governing a district as an overall entity. This includes the Superintendent, human resources, accounting/budget/payroll, legal and risk management responsibilities.
Facilities Maintenance & Operation (51)
Transactions and activities to keep the facilities and grounds open, clean, comfortable, and in working condition. This includes Custodial Services, Maintenance & Grounds Services, and utilities contracts.
Security & Monitoring Services (52)
Expenditures for activities used to keep student and staff surroundings safe.
Data Processing Services (53)
Expenses for data processing services, including Skyward and DocuNav.
Community Services (61)
Expenses for activities that are other than regular public education. Generally these are activities relating to the whole community or some segment of the community. Costs include, but are not limited to, parental involvement programs, child care, amnesty services, and public health programs.
Debt Services (71)
Expenses for the payment of bonds, capital leases, other debt, and related fees.
Facilities Acquisition & Construction (81)
Expenses for acquiring, equipping, and/or making additions to real property and sites.
The Object defines the account, representing the nature of the transaction. Revenues and Expenditures, being the primary Objects utilized by campus and department financial staff, are described here.
Revenues are defined as an increase in a school district's financial resources. Object codes for revenue transactions will always begin with the digit "5"
Local Revenues (57XX) 571X - Property Tax Collections 572X - Shared Service Agreements 573X - Tuition and Fees 574X - Other Revenue from Local Sources 5751 - Food Service Activity 5752 - Athletic Activities 5753 - Extracurricular Activities (other than Athletics) 5755 - Enterprising Service Revenue 5759 - Cocurricular, Enterprising Services State Revenues (58XX) 581X - Per Capita and Foundation Programs 582X - State Program Revenues 583X - Revenues from State of Texas Governmental Agencies 584X - Shared Service Arrangements Federal Revenues (59XX) 591X - Revenues Distributed through Governmental Entities 5921 - National School Breakfast Program 5922 - National School Lunch Program 5923 - USDA Commodities
Expenditures should be classified according to the types of items purchased or services obtained. Object codes for expenditure transactions will always begin with the digit "6".
Payroll Expense (61XX) 6112 - Substitute Teacher Wages 6118 - Professional Personnel Extra Duty 6119 - Professional Personnel Salaries/Wages 6121 - Support Personnel Extra Duty 6122 - Substitute for Support Personnel 6129 - Support Personnel Salaries/Wages 6139 - Employee Allowances 6141 - Social Security/Medicare 6142 - Group Health & Life Insurance 6143 - Worker's Compensation 6144 - Teacher Retire/TRS Care on Behalf 6145 - Unemployment Compensation 6146 - Teacher Retire/TRS Care 6149 - Other Employee Benefits Contracted Services (62XX) 6211 - Legal Services 6212 - Audit Services 6213 - Tax Appraisal and Collection 6219 - Professional Services 6221 - Staff Tuition and Related Fees 6222 - Student Tuition/Public Schools 6223 - Student Tuition/Higher Education 6229 - Tuition and Transfer Payments 6239 - Education Service Center Services 6249 - Contracted Maintenance and Repair 6255 - Electricity 6256 - Water/Trash 6257 - Gas 6258 - Phone/Internet (Monthly Usage Only) 6259 - Utilities 6264 - Copier Rental 6269 - Rental Operating Leases 6291 - Consulting Services 6299 - Miscellaneous Contracted Services Supplies & Materials (63XX) 6311 - Gasoline and Other Fuels - Vehicles 6319 - Supplies for Maintenance/Operations 6321 - Textbooks - Other than State Adopted 6329 - Reading Materials 6339 - Testing Materials 6341 - Food (Student Nutrition Department only) 6342 - Non-Food (Student Nutrition Department only) 6343 - Items For Sale 6344 - USDA Commodities 6349 - Food Service Supplies 6395 - Inventory Items (tagged and tracked by Technology) 6399 - General Supplies Operating Costs & Travel (64XX) 6411 - Employee Travel 6412 - Student Travel 6413 - Stipends for Non Employee 6419 - Non Employee Travel & Subsistence 6429 - Insurance & Bonding Costs 6439 - Election Costs 6499 - Miscellaneous Operating Costs Debt Service (65XX) 651X - Bond/Capital Lease Principal 652X - Interest Payments 6599 - Other Debt Service Fees Capital Outlay & Equipment (66XX) 661X - Land Purchases & Improvements 662X - Building and Lifecycle Projects 6631 - Vehicles (cost greater than $5,000) 6635 - Technology Equipment (cost greater than $5,000 per unit) 6639 - Furniture & Non-Tech Equipment (cost greater then $5,000 per unit)
A school district may use the SubObject if there is a need to account for information not otherwise provided in the mandatory chart of accounts; the purpose is to further define the object code for a Budget Manager. A list of the SubObjects used by Galena Park ISD can be found in the Fiscal Procedures Manual, section 17.
There are two distinct types of organizational units: Campus and Administrative/Other. An Organization does not necessarily correspond with a physical location, rather is is defined by the activity. For example, a high school computer science class taught at the central administration office would actually be assigned to the appropriate high school organization code.
Campus Organizations High School Campuses (001-040) 002 - Galena Park High School 003 - North Shore Senior High School (9th Grade Campus) 004 - North Shore Senior High School 005 - Accelerated Center for Education 008 - Early College High School Junior High/Middle School Campus (041-100) 041 - Galena Park Middle School 042 - North Shore Middle School 043 - Woodland Acres Middle School 044 - Cunningham Middle School 045 - Cobb 6th Grade Campus Elementary School Campus (101-698) 101 - Cimarron Elementary School 102 - Cloverleaf Elementary School 104 - Galena Park Elementary School 105 - Green Valley Elementary School 106 - Jacinto City Elementary School 107 - MacArthur Elementary School 108 - North Shore Elementary School 109 - Pyburn Elementary School 110 - Woodland Acres Elementary School 111 - Tice Elementary School 112 - Purple Sage Elementary School 113 - Havard Elementary School 114 - Normandy Crossing Elementary School 115 - Shirley J. Williamson Elementary School 116 - Sam Houston Elementary School 699 - Summer School Administration/Other Organizations 701 - Superintendent's Office 702 - School Board 703 - Tax Costs (Property Appraisals and Collections) 750 - General Administration 820 - PEP Center 999 - Undistributed Organization (District Wide)
The Program Intent Codes (PIC) 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 (student group/special population) determines the PIC, not the demographic makeup of the students served; special population information is included in the student's PEIMS data.
Basic Education (11)
Services for basic instructions to students in grades K-12 prescribed by state law (including adult and secondary education services)
Gifted & Talented (21)
Costs incurred to assess students for program placement and provide instructional services that are designed to meet the needs of students in gifted and talented programs
Career & Technical (22)
Costs incurred to evaluate, place and provide education and/or services to prepare students for gainful employment, advanced technical training, and for homemaking
Services to Students with Disabilities (23)
Costs incurred to evaluate, place and provide education and/or services to students who have Individual Education Plans (IEP) approved by Admission, Review and Dismissal (ARD) committees
Accelerated Education (24)
Costs incurred to use instructional strategies in accordance with campus/district improvement plans to provide services in addition to those allocated for basic services for instruction, thereby increasing the amount and quality of instruction time for students at risk of dropping out of school
Bilingual Education and Special Language Programs (25)
Costs incurred to evaluate, place and provide education and/or services to make the students proficient in the English language, primary language literacy, composition and academic language related to required courses
Non disciplinary Alternative Education Programs (26)
Costs incurred to provides the base line program (non-supplemental) to students who are separated from the regular classroom to a non disciplinary alternative education program (AEP)
Disciplinary Alternative Education Program (28)
Costs incurred to provides the base line program (non-supplemental) to students who are separated from the regular classroom to a disciplinary alternative education program (DAEP)
Compensatory Education, Title I Part A (30)
Costs incurred to supplement federal awards for use on Title I, Part A school-wide campuses
High School Allotment (31)
Used to account for the $275 per high school student to prepare students to go on to higher education
Services for basic instructions to students in prekindergarten
Prekindergarten Special Education (33)
Costs incurred to evaluate, place and provide education and/or services to prekindergarten students who have Individual Education Plans (IEP) approved by Admission, Review and Dismissal (ARD) committees
Prekindergarten Compensatory Education (34)
Costs incurred to supplement federal awards for use on Title I, Part A school-wide campus prekindergarten students
Prekindergarten Bilingual Education (35)
Costs incurred to evaluate, place and provide education and/or services to make prekindergarten students proficient in the English language, primary language literacy, composition and academic language related to required courses
Athletic & Related Services (91)
Costs incurred to provide the participation in competitive athletic activities, costs associated with coaching as well as sponsors of organized activities to support athletics (not including band)
Costs of all charges not clearly attributable to a specific program intent (student group)
The budget manager is the employee responsible for budgeting , maintaining and assuring that the District funds allocated to their department or campuses are used properly to meet the goals of the District.
High School Principal (100-110)
Elementary School Principal (111-139)
Junior High/Middle School Principal (140-145)
Curriculum, Enrichment, Educational Support & Related Services (150-299)
Communication Services (400-499)
Operational Support (600-699)
Human Resources (700-799)
Business Services (800-899)
Superintendent & Chief of Staff (900-999)
The project is currently used to identify and track revenues and expenditures for special programs/activities, such as athletic and academic summer camps.
Unless otherwise notified, the Project is '0000'.