20-Digit Account Code

Each activity fund transaction requires a 20-digit code as follows:

XXX-XX-XXXX-XX-XXX-XXX-X-XX

Fund Code – A 3-digit code directing monies to governmental (192) or agency funds (865).

Function Code – A 2-digit code directing monies to the various functions. For example, (11) instructional, (23) school administration-office staff, (36) extra-curricular, etc.  Agency Funds will use "00" for the function designation.

Expenditure/Revenue Code – A 4-digit object code relating the disbursements/receipts to payroll, contract services, supplies and materials, other operating expenses, and capital outlay.  Agency Funds will use "2191" for all revenues and expenditures.

Program Intent Code – A 2-digit code showing the type of instruction in governmental funds.  Generally, code "11" relating to general instruction will be used for Campus Activity Funds.  Agency Funds will use "00" for the PIC.

Location Code – A 3-digit code to identify the school or department of the school district.

Level II Detail Program Code – A 3-digit local code relating revenues and expenditures to a specific activity.

Grade Level – A “0” will be used for all levels in Activity Funds except for payroll accounts for which "1" will be used.

Department Code – A 2-digit code directing revenues and expenditures to a specific department. Campuses use “00”.

Use of Level II Codes

All Campus and Student Activity transactions must be coded with an appropriate Level II code.  This is the only way transactions can be tracked to a particular activity. There should be no "000" Level II codes.