FORM8-15: Public Charter Schools Grant Program (CA Dept of Education)

PCSGPForm8—Object of ExpenditureCodes

This listofexpenditure codesisprovided for referencetocompletetheProposedBudgetSummaryform (PCSGPForm5)andtheBudgetNarrativeform(PCSGPForm6).Schooldistrictsand countysuperintendentsofschoolsarerequiredtoreportexpendituresinaccordancewiththeobjectclassification plan inthe CaliforniaSchoolAccounting Manual.Theuse oftheseobjectcodeswillfacilitatethe preparation ofbudgetsand thevariousfinancialreportsrequested byfederal,state,county, andlocalagencies.TheCaliforniaSchoolAccounting Manualisavailable from theCDEPublicationSales(call1-800-995-4099),or onlineat

1000–1999 CertificatedPersonnelSalaries

1100Certificated Teachers'Salaries1200CertificatedPupilSupportSalaries

1300CertificatedSupervisors' andAdministrators'Salaries1900Other CertificatedSalaries

2000–2999 ClassifiedPersonnelSalaries

2100Classified InstructionalSalaries2200Classified SupportSalaries

2300Classified Supervisors' andAdministrators'Salaries2400Clerical,Technical,andOfficeStaffSalaries

2900Other ClassifiedSalaries

3000–3999 EmployeeBenefits

3101State Teachers'RetirementSystem,certificated positions3102State Teachers'RetirementSystem,classified positions3201PublicEmployees'RetirementSystem,certificated positions3202PublicEmployees'RetirementSystem,classifiedpositions3301OASDI/Medicare/Alternative,certificatedpositions

3302OASDI/Medicare/Alternative,classified positions3401HealthandWelfareBenefits,certificated positions3402HealthandWelfareBenefits,classified positions3501StateUnemploymentInsurance,certificated positions3502StateUnemploymentInsurance,classifiedpositions

3601Workers' CompensationInsurance,certificated positions3602Workers' CompensationInsurance,classifiedpositions3701OPEB,Allocated,certificatedpositions

3702OPEB,Allocated,classifiedpositions

3751OPEB,ActiveEmployees,certificated positions3752OPEB,ActiveEmployees,classified positions3801PERSReduction,certificatedpositions

3802PERSReduction,classified positions3901Other Benefits,certificated positions3902Other Benefits,classified positions

Public Charter Schools Grant Program PCSGP-15/16

Charter Schools Division10/2015

California Department of Education

PCSGPForm8—Object of ExpenditureCodes(page 2of 3)

4000–4999 Books andSupplies

4100Approved TextbooksandCoreCurriculaMaterials4200Booksand Other ReferenceMaterials

4300Materialsand Supplies4400NoncapitalizedEquipment

4700Food

5000–5999 Services andOtherOperatingExpenditures

5100Subagreementsfor Services5200 Travel andConferences

5000–5999 Services andOther5300DuesandMemberships5400Insurance

5500Operationsand Housekeeping Services

5600Rentals,Leases,Repairs,andNoncapitalizedImprovements5700–5799TransfersofDirectCosts

5710 TransfersofDirectCosts

5750 TransfersofDirectCosts—Interfund

5800Professional/Consulting Services andOperating Expenditures5900Communications

6000–6999 CapitalOutlay

6100Land

6170Land Improvements

6200Buildings and ImprovementsofBuildings

6300BooksandMedia for NewSchoolLibraries or Major Expansion ofSchoolLibraries6400Equipment

6500EquipmentReplacement

6900Depreciation Expense(for proprietaryand fiduciaryfundsonly)

7000–7499 OtherOutgo

7100–7199 Tuition

7110 Tuition forInstructionUnder InterdistrictAttendance Agreements7130State SpecialSchools

7141OtherTuition,ExcessCosts,and/or DeficitPaymentstoDistricts or CharterSchools

7142OtherTuition,ExcessCosts,and/or DeficitPaymentstoCountyOffices7143OtherTuition,ExcessCosts,and/or DeficitPaymentstoJPAs

7200–7299 InteragencyTransfersOut

7211 TransfersofPass-ThroughRevenuestoDistricts or CharterSchools

Public Charter Schools Grant Program PCSGP-15/16

Charter Schools Division10/2015

California Department of Education

PCSGPForm8—Object of ExpenditureCodes(page 3of 3)

7212 TransfersofPass-ThroughRevenuestoCountyOffices7213 TransfersofPass-ThroughRevenuestoJPAs

7221 TransfersofApportionments to Districts or CharterSchools7222 TransfersofApportionments to CountyOffices

7223 TransfersofApportionments toJPAs

7281AllOtherTransfers toDistricts or Charter Schools7282AllOtherTransfers toCountyOffices

7283AllOtherTransfers toJPAs

7299AllOtherTransfers OuttoAllOthers

7300–7399 Transfers of Indirect Costs(Effective2008-09)

7310 TransfersofIndirectCosts

7350 TransfersofIndirectCosts—Interfund

7370 TransfersofDirectSupportCosts(Valid through 2007–08)

7380 TransfersofDirectSupportCosts—Interfund(Validthrough2007–08)

7430–7439 Debt Service

7432State SchoolBuilding Repayments7433BondRedemptions

7434Bond InterestandOther ServiceCharges

7435RepaymentofStateSchoolBuilding FundAid—ProceedsfromBonds7436PaymentstoOriginalDistrict for AcquisitionofProperty

7438DebtService—Interest

7439Other DebtService—Principal

Public Charter Schools Grant Program PCSGP-15/16

Charter Schools Division10/2015

California Department of Education