CAPITAL PROJECTS CHART OF ACCOUNTS
(2014-15)
PROJECT DESCRIPTION
(District Defined – 1st, 2nd, 3rd and 4th Digits of Project Number)
(Example: 1000 21 7000 116 188)
wmbh Word/FS1/Wendy/COA/CPF 13-14 (08/25/14) Page 1
CAPITAL PROJECTS CHART OF ACCOUNTS
(2014-15)
0000 MISCELLANEOUS 8300 HVAC IMPROVEMENTS (2006 BOND)
0100 CONSTRUCTION OVERHEAD 8400 TECHNOLOGY INFRASTRUCTURE
1000 NEW CONSTRUCTION IIMPROVEMENTS (2006 BOND)
1020 NEW CONSTRUCTION – PHASE 2 9000 LOAN PAYMENT
1030 NEW CONSTRUCTION – PHASE 3
1100 OUTBUILDING - NEW
1500 MODERNIZATION
1505 BUILIDNG EVALUATION
1600 OUTBUILDING – REMODEL
1700 NETWORKING
1900 STREETS/ROADS
2100 SITE IMPROVEMENTS
2120 SITE EVALUATION/SURVEY
2200 ROOFING
2300 CARPETING/FLOORING
2400 HVAC
2500 PAVING
2600 PAINTING
2700 SEWER
2800 FENCING SYSTEMS
2900 ELECTRICAL SYSTEMS
3000 PORTABLE SET UP
3100 SITE ACQUISITION
3200 SALE OF PROPERTY
3220 RENTAL OF PROPERTY
3300 HEALTH & SAFETY
3400 LIGHTING SYSTEMS
3500 PORTABLE PURCHASE
3600 ENERGY CONSERVATION
3700 SEISMIC
3800 PLUMBING
3900 PLAYFIELD UPGRADES
4000 SECURITY
4001 SECURITY CAMERAS
4002 CARD READERS
4003 FIRE ALARMS
4004 INTERCOMS
4100 PORTABLE IMPROVEMENTS
4200 DOORS/HARDWARE
4400 GRANDSTAND
4600 FILING FEES/RELEASES – MITIGATION RELEASES
4700 COMMUNICATIONS
4800 TELECOMMUNICATIONS
5000 PARKING LOTS
5100 TRACK
5200 FOOTBALL FIELDS
5300 SOCCER FIELDS
5400 TENNIS COURTS
5500 BASEBALL FIELDS
5900 FIELD/SPRINKLER IMPROVEMENTS
6500 UTILITIES
7000 BAND/MUSIC/CHOIR
7100 SCIENCE
7200 ART
7300 GYM/AUDITORIUM
7600 SPED ROOM
7700 OFFICE AREAS
7800 RESTROOMS
7900 KITCHEN
8000 DW TECHNOLOGY REPLACEMENT CYCLE (2006 BOND)
8100 DW HAZARD MITIGATION WORK (2006 BOND)
8200 ROOF REPLACEMENTS (PORTABLES (2006 BOND)
wmbh Word/FS1/Wendy/COA/CPF 13-14 (08/25/14) Page 1
CAPITAL PROJECTS CHART OF ACCOUNTS
(2014-15)
TYPE
(State Defuned – 5th and 6th Digits of Project Number)
(Example: 1000 21 7000 116 188)
wmbh Word/FS1/Wendy/COA/CPF 13-14 (08/25/14) Page 1
CAPITAL PROJECTS CHART OF ACCOUNTS
(2014-15)
10 SITES (SUMMARY TITLE)
11 PURCHASES
12 IMPROVEMENTS
20 BUILDINGS (SUMMARY TITLE)
21 NEW
22 REMODEL
30 EQUIPMENT (SUMMARY TITLE)
31 INITIAL EQUIPMENT
32 ADDITIONAL EQUIPMENT
35 INSTRUCTIONAL TECHNOLOGY
40 ENERGY (SUMMARY TITLE)
41 ENERGY AUDITS
42 ENERGY CAPITAL IMPROVEMENTS
50 SALE, LEASE AND RENTAL EXPENDITURES (SUMMARY TITLE)
51 SALE OF REAL ESTATE
52 LEASE & RENTAL OF SURPLUS PROPERTY
60 BOND/LEVY ISSUANCE (SUMMARY TITLE)
61 BOND/LEVY ISSUANCE AND/OR ELECTION
90 DEBT (SUMMARY TITLE)
91 PRINCIPAL
92 INTEREST
93 ARBITRAGE REBATE
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CAPITAL PROJECTS CHART OF ACCOUNTS
(2014-15)
OBJECT
(State Defined 7th Digit; District Defined 8th, 9th and 10th Digits of the Account Code)
(Example: 1000 21 7000 116 188)
(Series 2XXX Object Codes Used for Certificated Salaries)
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CAPITAL PROJECTS CHART OF ACCOUNTS
(2014-15)
2000 BASIC CONTRACT
2200 EXTRA PAY
2310 SPECIAL PROJECTS
2320 VACATION BUYOUT (Annual)
2329 VACATION BUYOUT (Upon Separation)
2330 PERSONAL DAY BUYOUT (Annual)
2339 PERSONAL DAY BUYOUT (Upon Separation)
2410 ADMIN DEGREE STIPEND
2630 CONSTRUCTION MGMT (CPF Reimbursement)
2890 NEW EMPLOYEE ORIENTATION
2970 SICK LEAVE BUYOUT (Annual)
2979 SICK LEAVE BUYOUT (Upon Separation)
2980 DISTRICT RELEASE SUB
(Series 3XXX Object Codes Used for Classified Salaries)
3000 BASIC CONTRACT
3040 PSE DEGREE (PSE Sect 18.9)
3100 OVERTIME
3200 EXTRA PAY
3240 HOLIDAY PAY
3250 STIPEND (Contracted)
3255 STIPEND (Non Contracted)
3270 OPEN POSITION
3310 SPECIAL PROJECTS
3320 VACATION BUYOUT (Annual)
3329 VACATION BUYOUT (Upon Separation)
3330 PERSONAL DAY BUYOUT (PSE Sect 9.3)
3339 PERSONAL DAY BUYOUT (Upon Separation)
3400 LONGEVITY PAY
3410 ADMIN DEGREE STIPEND
3610 L & I (Light Duty)
3630 CONSTRUCTION MGMT (CPF Reimbursement)
3720 ADDED DAYS ADMIN
3890 NEW EMPLOYEE ORIENTATION
3900 TERMINATION SICK LEAVE PAYOUT
3910 TERMINATION VACATION PAYOUT
3950 ADMIN LEAVE SUB
3970 SICK LEAVE BUYOUT (Annual)
3979 SICK LEAVE BUYOUT (Upon Separation)
3980 DISTRICT RELEASE SUB
3990 SICK LEAVE SUB
(Series 42XX Object Codes Identify Certificated Benefits)
4200 CERT BENEFITS (Adj only)
4210 PERMISSIVE BENEFITS (Med/Dental/Vision./Life)
4220 MANDATORY BENEFITS (WC/UE/FICA)
4250 RETIREMENT
4620 CONSTRUCTION MGMT
(Series 43XX Object Codes Identify Classified Benefits)
4300 CLASSIFIED BENEFITS (Adj only)
4310 PERMISSIVE BENEFITS (Med/Dental/Vision./Life)
4320 MANDATORY BENEFITS (WC/UE/FICA)
4350 CLASSIFIED RETIREMENT
4630 CONSTRUCTION MGMT
5000 SUPPLIES/MATERIALS
5050 POSTAGE/FREIGHT
5100 COMPUTER SUPPLIES
5120 SOFTWARE
5580 SAFETY SUPPLIES
5600 INSTRUCTIONAL SUPP/MAT
5610 WORKBOOKS/SIMULATIONS
5630 TEXTBOOKS
5640 LIBRARY BOOKS
5900 NON-INVENTORIED (Non-Bar Coded)
5910 INVENTORIED; SMALL & ATTRACTIVE (Bar Coded)
5960 COMPUTERS (to include iPads) (Inventoried)(Bar Coded)
7000 PURCHASED SERVICES
7040 BOND ISSUANCE FEES
7050 ELECTION COSTS
7120 CELLULAR PHONE
7160 RETAINAGE
7280 SEWER/SEWER CONNECTIONS
7290 WATER/WATER CONNECTIONS
7310 ARCHITECTURAL SERVICES
7311 LANDSCAPE ARCHITECT
7312 STRUCTURAL ENGINEERING
7313 MISCELLANEOUS CONSULTANT
7314 ASBESTOS SERVICES
7320 ENGINEERING SERVICES
7321 CIVIL ENGINEERING
7322 GEOTECH ENGINEERING
7323 PAINTING CONSULTANT
7330 ATTORNEY/LEGAL FEES
7360 CONTRACTED PRINTING
7390 GENERAL CONTRACTOR
7410 SMALL WORKS CONTRACTOR
7440 SURVEY SERVICES
7450 EVALUATIVE SERVICES
7480 REGISTRATIONS
7520 PERMITS & LICENSING FEES
7521 NOISE ANALYSIS
7522 PLAN REVIEW
7523 ADVERTISEMENTS
7524 CONSTRUCTABILITY REVIEW
7525 VALUE ENGINEERING
7526 LIFE CYCLE COST ANALYSIS
7527 TRAFFIC ANALYSIS
7528 APPRAISAL FEES
7530 CONSTRUCTION MANAGEMENT
7540 BUILDING COMMISSIONING
7600 INSPECTION/TESTING
7620 EDUCATIONAL SPECIFICATIONS
7650 OFF-SITE COSTS
7770 CONTRACT FOR SERVICES
7980 CONSTRUCTION CONTINGENCY
8000 MILEAGE, IN-DISTRICT
8010 MILEAGE, OUT-OF-DISTRICT
8020 MILEAGE, OUT-OF-STATE
(OBJECT CONT’D)
8110 MISC TRAVEL, OUT-OF-DISTRICT
8120 MISC TRAVEL, OUT-OF-STATE
9900 BAR CODED ITEMS ($5,000 and over)
9910 PROPERTY
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CAPITAL PROJECTS CHART OF ACCOUNTS
(2014-15)
SOURCE/USE CODE
(State/District Defined – 11th Digit of the Account Code)
(Example: 1000 21 7000 116 188)
0 AMOUNTS UNDESIGNATED AND UNRESTRICTED
1 SALE OF BONDS, INVESTMENT PROCEEDS (PART OF BOND PROPOSITION)
2 CAPITAL PROJECTS LEVIES (USED FOR LEVY PROPROPOSITIONS)
3 RECEIVED FROM STATE AGENCIES (FUNDED PROJECTS)
4 RECEIVED FROM FEDERAL AGENCIES (FEDERAL PORTIONS OF GRANTS)
5 OTHER SOURCES NOT DESCRIBED ABOVE
6 IMPACT FEES IAW GROWTH MANAGEMENT ACT
7 MITIGATION FEES IAW STATE ENVIRONMENTAL PROTECTION ACT
9 AMOUNTS TO BE DISTRIBUTED (INTERMEDIATE CODE – DOES NOT HAVE A BALANCE AT BUDGET PREPARATION OR YEAR END CLOSE)
FUNDING SOURCE
(District Defined – 12th and 13th Digits of the Account Code)
(Example: 1000 21 7000 116 188)
05 ENERGY GRANT
16 1ST SALE ($90,000,000)(April 25, 2006 $175,000,000 Issue)
18 1ST SALE, MAY 1, 2001 ($43.000.000)(February 6, 2001 $83,525,000 Issue)
21 SEISMIC GRANT (Federal)
26 2ND SALE ($30,000,000) (April 25, 2006 $175,000,000 Issue)
28 2ND SALE, DECEMBER 1, 2002 ($40,525,000) )(February 6, 2001 $83,525,000 Issue)
31 STATE MATCH PAID TO DISTRICT
32 STATE MATCH PAID TO CONTRACTOR
33 ART CRATE STADIUM
34 SUSTAINABLE SCHOOL PILOT PROJECT GRANT (OSPI)
35 PIERCE COUNTY SKILLS CENTER (PCSC)
36 3RD SALE, QSCB ($17,445,000) (April 25, 2006 $175,000,000 Issue)
41 PUGET SOUND ENERGY GRANT
46 3RD SALE, BAB ($12,555,000) (April 25, 2006 $175,000,000 Issue)
50 OTHER
56 4TH SALE (~ 25,000,000) (April 25, 2006 $175,000,000 Issue)
61 MITIGATION FEES(5 years to expend)
62 IMPACT FEES (6 years to expend)
77 BETHEL LEARNING CENTER (BLC)
LOCATION
(District Defined – 14th, 15th and 16th Digits of the Account Code)
(Example: 1000 21 7000 116 188)
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CAPITAL PROJECTS CHART OF ACCOUNTS
(2014-15)
0010 SUPERINTENDENT
0020 LEGAL
0030 COMMUNICATIONS
0040 BOARD OF DIRECTORS
0050 PRINT SHOP
0060 TRANSPORTATION
0070 CHILD NUTRITION
0080 MAINTENANCE
0300 SPECIAL SERVICES
0310 CAREER & TECHNICAL ED
0320 CURRICULUM & ASSESSMENT
0330 FIXED COSTS
0340 ELEMENTARY SCHOOLS
0350 OPERATIONS
0360 CUSTODIAL
0370 TEACHING & LEARNING
0380 PROFESSIONAL DEVELOPMENT (Cert)
0390 ATHLETICS
0400 COMMUNITY INFORMATION
0410 PROFESSIONAL DEVELOPMENT (Class)
0420 STUDENT LEARNING
0430 HUMAN RESOURCES
0440 TECHNOLOGY
0450 SECONDARY SCHOOLS
0460 BUSINESS OFFICE
0470 WAREHOUSE
0480 MGMT INFORMATION SYSTEMS (MIS)
0490 ARTS EDUCATION
0500 STUDENT RECORDS
0600 CLASSIFIED PERSONNEL
0620 FACILITIES
0630 ENERGY CONSERVATION
0660 CHIEF FINANCIAL OFFICER
0670 SAFETY
0740 BETHEL SUPPORT ANNEX (BSA)
0750 MOTOR POOL
0770 BETHEL LEARNING CENTER (BLC)
0760 CRATE STADIUM
0780 SATELLITE TRANSP CTR/CENTRAL KITCHEN
0790 AQUATIC CENTER
0810 GENERAL FUND USE ONLY
0820 DISCRETIONARY PROJECTS
0830 GENERAL FUND USE ONLY
0900 DISTRICT DISCRETIONARY
0910 ADJUSTMENTS
0970 PORTABLES
0980 MAINTENANCE SERVICE CENTER (MSC)
0990 EDUCATIONAL SERVICE CENTER (ESC)
1020 ROCKY RIDGE ELEM
1100 GRAHAM ELEM
1120 CLOVER CREEK ELEM
1200 CAMAS PRAIRIE ELEM
1220 ELK PLAIN SCHOOL OF CHOICE
1320 EVERGREEN ELEM
1400 PIONEER VALLEY ELEM
1420 KAPOWSIN ELEM
1500 CENTENNIAL ELEM
1520 NACHES TRAIL ELEM
1540 NORTH STAR ELEM
1620 ROY ELEM
1720 SHINING MOUNTAIN ELEM
1820 SPANAWAY ELEM
1850 FREDERICKSON ELEMENTARY
1880 NELSON ELEMENTARY
1900 ELEMENTARY #18
1920 THOMPSON ELEM
1950 ELEMENTARY #19
3050 BETHEL MIDDLE
3060 FRONTIER MIDDLE
3250 COUGAR MOUNTAIN MIDDLE
3300 LIBERTY MIDDLE
3510 SPANAWAY MIDDLE
3860 CEDARCREST MIDDLE
4070 BETHEL HIGH
4280 GRAHAM-KAPOWSIN HIGH
4580 SPANAWAY LAKE HIGH
4480 HIGH SCHOOL #4
4600 PIERCE COUNTY SKILLS CENTER (PCSC)
4730 LAB (BHS Lady Bug Crossing/ SLHS Transition)
5040 CHALLENGER SECONDARY SCHOOLS
5100 SUMMER SCHOOL
5110 PCSC SUMMER SCHOOL
5530 LEARNING SERVICE ACDMY/OPTIONS (CHT Portable)
6150 ALTERNATIVE LEARNING EXPERIENCE (ALE)
6280 BETHEL ELEM LEARNING ACADEMY (BELA)
6300 DATA HOME SCHOOL
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