CHART OF ACCOUNTS
FISCAL YEAR 2015
CHART OF ACCOUNTS
As of April 11, 2014
Table of Contents
How to use this book 1
Account Code Structure 2
Funds, Year and Award 5
Grants Funded Sources 10
Category and Program 11
Category Definitions 11
Program Definitions 13
Valid Programs for Category 0201 Administration 13
Valid Programs for Category 0202 Mid-level Administration 15
Valid Programs for Category 0203 Instruction 16
Valid Programs for Category 0206 Special Education 21
Valid Programs for Category 0207 Student Personnel Services 22
Valid Programs for Category 0208 Student Health Services 22
Valid Programs for Category 0209 Transportation 23
Valid Programs for Category 0210 Operation of Plant 23
Valid Programs for Category 0211 Maintenance of Plant 24
Valid Programs for Category 0213 Food Services 24
Valid Programs for Category 0214 Community Services 25
Valid Programs for Category 0215 Capital Outlay 25
Valid Programs for Category 0216 Debt Services 26
Cost Centers 27
Object/Sub-object Definitions 36
Object 0100 Salaries and Wages 36
Object 0200 Fringe Benefits 39
Object 0300 Contracted Services 41
Object 0400 Supplies and Materials 47
Object 0500 Other Charges 50
0599 Miscellaneous 51
Payments made for miscellaneous charges.Object 0600 Property 51
Object 0600 Property 52
Object 0700 Principal 56
Object 0800 Interest 56
Object 0900 Transfer 57
Object 1000 Construction Contracts Service 58
Object 1100 Structures and Improvements 58
CHART OF ACCOUNTS
How to use this book
The Chart of Accounts is divided into five major sections:
1. The first section provides an overview of the Account Code Structures
2. The second section provides the codes for the Funds, Year, and Award segments of the account code
3. The third section outlines the definitions for Category and Program
4. The fourth section lists the Cost Centers under each major organization unit:
v Chief of Staff
v Chief Operating Officer
v Chief Financial Officer
v Chief Academic Officer
v Deputy Academic Officer
v Student Support Officer
v Deputy Special Education Officer
v Board of School Commissioners
v Chief Executive Officer
v Debt Service
5. The fifth section lists the Object/Sub-objects. This section is shown by sub object under each major object. The major objects are:
v Salaries
v Fringe Benefits
v Contracted Services
v Supplies and Materials
v Other Charges
v Property
v Principal (for administrative use only)
v Interest (for administrative use only)
v Transfers (for administrative use only)
v Construction Contracts (for use by Capital Projects only)
v Structures and Improvements (for use by Capital Projects only)
Account Code Structure
Format of the Account Code String
Fund XXXX
Year XX
Award XX
Category XXXX
Program XXXX
Cost Center XXXX
Object/Sub-object XXXX
Future 1 XXX
Future 2 XXXX
Fund ● 4 numerals
The Fund code is used to identify the source of funds for program expenditures. The Fund code is four numerals beginning with 2, 3, 4, 5, 6, or 9. These beginning numbers have the following meanings:
2xxx Enterprise Funds
3xxx General Education Fund
4xxx Federal Restricted Funds
5xxx State Restricted Funds
6xxx Other Special Funds
9xxx Debt Service Fund, Capital Projects Fund, etc.
The Fund codes are listed in the Fund Section of this book.
Year ● 2 numerals
The Year designates the last two digits of the fiscal year in which the award of the grant or fund was received. If the funds being spent were awarded to the CITY SCHOOLS in fiscal year 2012 (July 1, 2011 - June 30, 2012), then the year designation would be "12" regardless of the year of the transaction. Funds awarded in fiscal year 2012 would carry a year code of "12".
The Year codes are listed in the Fund Section of this book.
Award ● 2 numerals
This segment designates the award being spent and is used in the event that the Baltimore City Schools receives more than one grant award in the same fiscal year under the same fund code. Unless otherwise specified, the award code will be "00".
The Award codes are found in the Fund Section of this book.
Category ● 4 numerals
The Category code allows the CITY SCHOOLS to classify its finances into those broad classifications required under State Law. The Category codes and definitions are listed in the Category and Program section of this book.
Program ● 4 numerals
The Program codes provide for further delineation of the school system's financial activity within the categories defined by State Law. Generally, the Program code represents the major divisions or departments of the CITY SCHOOLS.
The Program codes and definitions are listed in the Category and Program section of this book.
Cost Center ● 4 numerals
The Cost Center codes define the school or office responsible for the expenditure of resources. A school’s cost center code is generally the school number and an office’s cost center is their assigned code.
The Cost Center codes and titles are grouped by major organizational unit and listed in the Cost Center section of this book. Cost Centers are listed in regular typeface and Rollups are the boldface numbers and used for CITY SCHOOLS reporting purposes. Rollups are groupings of Cost Centers that are aligned with the BCPSS management structure. Unlike Cost Centers rollups cannot be posted to or budgeted to directly.
Object/Sub-object ● 4 numerals
The object/sub-object defines what is being purchased. The major objects are:
0100 Salaries and Wages
0200 Fringe Benefits
0300 Contracted Services
0400 Supplies and Materials
0500 Other Charges
0600 Property
0700 Principal (for administrative use only)
0800 Interest (for administrative use only)
0900 Transfers (for administrative use only)
1000 Construction Contracts (for Capital Projects use only)
1100 Structures and Improvements (for Capital Projects use only)
The Object/Sub-object codes, titles, and definitions are found in the Object/Sub-object section of this book.
Future 1 ● 3 numerals
This segment is reserved for future use. Always use "000" in this area.
Future 2 ● 4 numerals
This segment is reserved for future use. Always use "0000" in this area.
Funds, Year and Award
FY15 GrantsFederal/State/Other Grants - Restricted / Beginning Date / Ending Date
FEDERAL
4002-15-00 / Judy Hoyer Programs / TBD / TBD
4501-15-00 / Title I Part A, Title I Part A / TBD / TBD
4519-15-00 / IDEA Part B Pass Thru / TBD / TBD
4519.15.01 / IDEA Part B Infants & Toddlers (CLIG) / TBD / TBD
4519.15.02 / IDEA Part C Infants & Toddlers (CLIG) / TBD / TBD
4519.15.03 / IDEA Part B/619 - Infants & Toddlers (CLIG) / TBD / TBD
4533-15-00 / Carl D. Perkins Title I Part C, Program Improvement / TBD / TBD
4637-15-00 / Title I, Part D. Neglected and Delinquent / TBD / TBD
4663-15-01 / Title II, Part A - Improving Teacher Quality / TBD / TBD
4694-15-01 / Title III English Language Acquisition / TBD / TBD
4627-15-00 / Title VII Native American Education / TBD / TBD
4564-15-00 / McKinney - Vento Homeless / TBD / TBD
4521-15-00 / IDEA PART B - PRE SCHOOL / TBD / TBD
4521-15-02 / IDEA Part B Preschool - Early Childhood Project / TBD / TBD
4602-15-00 / Third Party Billing / TBD / TBD
4602-15-01 / Medical Assistance - Infants & Toddlers / TBD / TBD
STATE
5113-15-00 / Fine Arts Initiative / TBD / TBD
5345.15.02 / Maryland Model for School Readiness - Staff Development / TBD / TBD
5345-15-01 / Judy Hoyer Programs / TBD / TBD
School Fund Sources
Enterprise Fund Sources
2001.XX.00 Food & Nutrition Service
2002.XX.00 Great Kids Cafe
2003.XX.00 Supper Program
General Funded Sources
3001.XX.00 FSF
3001.XX.01 FSF Locked
3001.XX.03 FSF SPED Unlocked
3001.XX.06 FSF - SPED Locked
3001.XX.07 FSF - CTE Locked
3001.XX.08 FSF - Pre-K Locked
3001.XX.09 FSF - ESOL Locked
3001.XX.10 FSF - Flagship
3001.XX.11 Skipped School Dropout Prevention
3001.XX.12 AOP Supplemental
3001.XX.15 FSF – JROTC
3001.XX.16 Locked Early Learning
3001.XX.25 Athletic Uniforms & Equipment
3001.XX.40 Supper Program
3001.XX.IA Temp Immigration Attorney
3001.XX.LI Lunch Incentive
Grants Funded Sources
4002-XX-00 Race to the Top
4003-XX-00 Education Jobs
4501-XX-00 Title I Part A, Title I Part A
4501-XX-01 Title I - PART A ARRA
4519-XX-00 IDEA Part B Pass Thru
4519-XX-00 IDEA Part B, IDEA Part B ARRA
4520-XX-01 IDEA PART B - Discretionary
4521-XX-00 IDEA PART B - PRE SCHOOL
4521-XX-02 IDEA Part B Preschool - Early Childhood Project
4533-XX-00 Carl D. Perkins Title I Part C, Program Improvement
4564-XX-00 McKinney - Vento Homeless
4602-XX-00 Third Party Billing
4602-XX-01 Medical Assistance - Infants & Toddlers
4627-XX-00 Title VII Native American Education
4637-XX-00 Title I, Part D. Neglected and Delinquent
4638-XX-00 Title I School Improvement Grant (1003 a) ARRA
4638-XX-11 Title I School Improvement Grant (10030G) – School-based and LEA ARRA
4638-XX-12 Title I School Improvement Grant (10030G) – School-based and LEA ARRA
4638-XX-17 Title I School Improvement Grant (1003 G) – School-based and ARRA YR 3
4663-XX-01 Title II, Part A - Improving Teacher Quality
4694-XX-01 Title III English Language Acquisition
5113-XX-00 Fine Arts Initiative
5196-XX-00 State School Improvement Grant
5345-XX-02 Maryland Model for School Readiness - Staff Development
5345-XX-01 Judy Hoyer Programs
Category and Program
Category Definitions
Category 0200 Expenditures
0201 Administration
Administration includes the activities associated with the general regulation, direction, and control of the BCPSS. Such activities include establishing and administering Local Education Agency (LEA) operating policy, providing fiscal and internal services necessary for operating the LEA and supporting services programs, and assisting the instructional staff with the content and process of providing learning. Includes expenditures associated with:
v The Board of School Commissioners
v The Office of the Chief Executive Officer
v Chief of Staff
v Chief Operating Officer
v Chief Financial Officer
v Chief Academic Officer
v Area Executive Officers
v Administrative Support
v Special Education Officer
v Student Support Services Officer
v Special Education Monitoring and Compliance
v Compensatory Programs
v Fiscal Management
v Purchasing
v Planning and Student Placement
v Research, Evaluation, and Accountability
v Management Information Systems
v Personnel Services
0202 Mid-Level Administration
The administration and supervision of district-wide and school-level instructional programs and activities are recorded here. Included are the:
v Office of the Principal
v Instructional Administration
v Curriculum Development
v Professional Media Support
0203 Instruction
Instruction includes the cost of wages for those staff whose responsibilities include interaction with students in the delivery of instructional programs and related student instructional services. It also includes supplies and materials used in support of instruction as well as other expenditures for instruction reportable to the program areas.
0206 Special Education
Activities designed for students who, through appropriate assessment, have been determined to have temporary or long-term special education needs arising from cognitive and/or physical factors.
0207 Student Personnel Services
Activities designed to improve student attendance at school and prevent or solve student problems in the home, the school, and the community. Pupil personnel workers and school social workers should be charged here. Additionally, activities should also include directing, managing, and supervising attendance and social work services.
0208 Student Health Services
Physical and mental health activities that are not instructional and provide students with appropriate medical, dental, and nursing services, as well as directing and managing school health services.
0209 Student Transportation Services
Activities concerned with the conveyance of students between home, school, and school activities. Included are vehicle operation services, monitoring services, vehicle servicing and maintenance services, and other pupil transportation services.
0210 Operation of Plant
Activities concerned with keeping the physical plant open,
comfortable and safe for use.
0211 Maintenance of Plant
Activities concerned with keeping up grounds, buildings, and fixtures in their original condition of completeness or efficiency through repair, scheduled and preventative maintenance, or replacement.
0212 Fixed Charges
Activities concerned with benefits tuition reimbursement, employee retirement, social security, medical benefits and insurance.
0213 Food Services
Activities concerned with providing food to students and staff in school. Can only be used with fund 4593 – Food Services.
0214 Community Services
Activities that are provided for the community or some segment of the community other than for public school activities and adult education program. Cannot be used with any General Education Funds.
0215 Capital Outlay
Activities concerned with the cost of directing and managing the acquisition, construction, and renovation of land, building, and equipment.
0216 Debt Services
Activities concerned with principal and interest payments for bonds and leases.
0225 Depreciation Expense
Activities concerned with the reduction in the value of fixed assets because of wear and tear from use or disuse, accident, inadequacy, or obsolescence. Depreciation is distinguished from deterioration, which is loss of quality or substance of facilities, materials, and products.
Program Definitions
Valid Programs for Category 0201 Administration
2101 Board of School Commissioners
Activities of the Board of School Commissioners. Include the staff of the Board and cost associated with all external audit activities.
2110 Chief Executive Officer
Activities associated with the Office of the Chief Executive Officer and Office of the Chief Of Staff.
2120 Chief Academic Officer
Activities associated with the Office of the Chief Academic Officer, Student Support Officer, and School Support Networks.
2130 Area Executive Officer
Activities associated with the Executive Director Offices.
2140 Administrative Support
Activities associated with administrative support.
2141 Equal Employment Opportunity
(Legal Department Only)
2142 Minority and Women Business Enterprise
(Legal Department Only)
2143 Minority and Women Business Enterprise
(Legal Department Only)
2150 Special Education Officer
Activities associated with the Special Education Officer
2160 Special Education Monitoring
Activities associated with the Office of Special Education Monitoring and Compliance.
2170 Compensatory Programs
Activities associated with managing and maintaining supplemental programs for disadvantaged youth, overseeing the coordination of services under the system's School Accountability Funding for Excellence (SAFE) program, and overseeing the system's Title VI program.