Part XLI. Bulletin 1929―Louisiana Accounting and Uniform Governmental Handbook Chapter Purpose of Handbook 1




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§903. Function Codes

A. Function codes necessary for reporting to the National Center for Education Statistics are marked with an asterisk.

B. The function describes the activity for which a service or material object is acquired. The functions of an LEA are classified into five broad areas: Instruction, Support Services, Operation of Non-Instructional Services, Facilities Acquisition and Construction, and Debt Service/Other Outlays. Functions are further broken down into subfunctions and areas of responsibility.

C. 1000* Instruction―activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, computer, internet, multimedia telephone and correspondence, that is delivered inside or outside the classroom or in other teacher-student settings. Included here are the activities of aides or classroom assistants of any type (clerks, graders, teaching machines, etc.) who assist in the instructional process. If proration of expenditures is not possible for department chairpersons who also teach, include department chairpersons who also teach in instruction. Full-time department chairperson’s expenditures should be included only in function 2490. Functions and subfunctions must be used with the appropriate fund type to properly identify the expenditure activity.

1. 1100 Regular Programs, Elementary and Secondary―activities that provide students in grades K-12 with learning experiences to prepare them for activities as citizens, family members, and non career and technical workers.

a. 1105 Kindergarten―the activities associated with children for the year immediately preceding the first grade. (Pre-kindergarten programs should be include in function 1530.)

b. 1110 Elementary―the activities associated with children from first grade through and including the eighth grade.

c. 1130 Secondary―the activities associated with children from the ninth grade through and including the twelfth grade.

2. 1200 Special Education Programs―specially designed instruction to meet the unique needs and abilities of disabled or gifted children during regular school day, extended day, and summer school.

a. 1210 Special Education―specifically designed instruction provided at no cost to the parents that meets the unique needs of a student with a disability. Special education includes instruction in the classroom, in the home, in hospitals, institutions and other settings, physical education, travel, training and career and technical education.

i. 1211 Special Education: Classroom
Teacher—provides instruction to students with disabilities in a core academic subject or non-core subjects.

ii. 1212 Special Education: Inclusion Classroom Teacher—provides direct assistance to students with disabilities (e.g., interventions, reinforcement of content provided in the general education and/or segregated settings), but the students with disabilities receive their instruction on core academic subjects from a NCLB highly qualified general education teacher.

iii. 1213 Special Education: Paraprofessional Training Unit Teacher—provides instruction to students with disabilities with the support of two or more paraeducators based on the number of students in the class.

iv. 1214 Special Education: Adaptive Physical Education Teacher—provides students’ fitness, gross motor, and perceptual motor activities so that students can reach their fullest potential through physical activity.

v. 1215 Special Education: Work Study Coordinator/Job Coach—serves as an employment training specialist in the educational setting and is responsible for planning and conducting special education work and study programs for students with disabilities who are transitioning into the work force. Job coaches specialize in helping workers with disabilities perform the tasks of their jobs successfully, including providing intensive monitoring, training, assessment, and support workers with special needs and facilitating healthy working relationships between management and co-workers.

vi. 1216 Special Education: Pre-School Classroom Teacher—provides preschool activities and instruction to students with disabilities.

b. 1220 Gifted and Talented―students, children, or youth who give evidence of high achievement capability in areas such as intellectual, creative, artistic, or leadership capacity, or in specific academic fields, and who need services or activities not ordinarily provided by the school in order to fully develop those capabilities.

3. 1300 Career and Technical Education Programs―activities that provide students with the opportunity to develop the knowledge, skills and attitudes needed for employment in an occupational area.

a. 1310 Agriculture―activities that enable students to acquire the background, knowledge, and skills necessary to enter a wide range of agriculturally related occupations.

b. 1340 Family and Consumer Sciences―activities that enable students to acquire knowledge and develop understanding, attitudes, and skills relevant to personal, home, and family life, and to emerging related occupations.

c. 1350 Trade and Industry―activities that develop a students' understanding about all aspects of industry and technology. These aspects include experimenting, designing, constructing, and evaluating; using tools, machines, materials; and using processes that may help individuals make informed and meaningful occupational choices, or that may prepare them to enter advanced trade and industrial or technical educational programs.

d. 1360 Business and Administration―activities that prepare students for careers in business-related areas such as administrative support, accounting, management and supervision.

e. 1370 Health Science—activities that enable students to acquire the background, knowledge and skills necessary for careers in health-related fields, such as nursing, pharmacy and emergency care.

f. 1390 Other Career and Technical Programs―other activities that provide students with the opportunity to develop the knowledge, skills, and attitudes needed for employment in a variety of occupational areas, including, but not limited to, Marketing, Technology, Oracle Internet Academy, Finance Academy, Travel and Tourism Academy and Information Technology Academy.

4. 1400 Other Instructional Programs―elementary and secondary: activities that provide students in grades K-12 with learning experiences not included in 1100 Regular Programs.

a. 1410 Co–Curricular Activities―school sponsored activities, under the guidance and supervision of the LEA staff, designed to provide students such experiences as motivation, enjoyment, and improvement of skills. Co-curricular activities normally supplement the regular instructional program and include such activities as band, chorus, choir, speech and debate. Also included are student-financed and managed activities, such as chess club, senior prom, Future Farmers of America, senior class, etc.

b. 1420 Athletics―school sponsored activities, under the guidance and supervision of LEA staff that provide opportunities for students to pursue various aspects of physical education. Athletics normally involve competition between schools and frequently involve offsetting gate receipts or fees.

c. 1440 Driver Education Programs―activities that provide students with instruction in learning to drive an automobile.

d. 1450 JROTC—activities that provide students learning experiences related to the Junior Reserve Officer Training Corps (JROTC) program.

e. 1460 After School Programs—programs that offer a variety of learning recreational, social and enrichment activities in a structured environment, taking place before-school, after-school, evenings, weekends, holidays and summertime. After school is meant to be an all-inclusive term for youth development programming that occurs in a setting when students are not in school. Theses settings include: center-based, school-based and other formal before and after-school arrangements for students, as well as summer programming.

f. 1470 Summer School Programs—activities during the summer to enable students to schedule courses to enrich their experiences, to take new subjects, and to enable students who have failed in subjects to remove deficiencies. LEAs are required to provide summer schools for LEAP remediation. They may also provide remediation for the GEE or credit recovery during the summer. Summer schools must be approved by the Louisiana Department of Education.

g. 1480 Alternative School Programs – Activities for students assigned to alternative campuses, centers, or classrooms designed to improve behavior and/or provide an enhanced learning experience. Typically, alternative education programs are designed to meet the needs of students that cannot be addressed in a traditional classroom setting.

h. 1490 Other―activities that provide students with learning experiences not included above.

5. 1500 Special Programs―activities primarily for students having special needs. These programs include pre-kindergarten, culturally different students with learning disabilities, bilingual students, and special programs for other types of students.

a. 1510 No Child Left Behind (NCLB)―activities for economically and educationally deprived students whose background is so different from that of most other students that they need additional opportunities beyond those provided in the regular educational program.

b. 1520 English Language Acquisition Group


(Title III)―activities for students from homes in which the English language is not the primary language spoken.

c. 1530 Pre-Kindergarten Programs―activities associated with children of any age span below kindergarten.

d. 1531 Head Start Program—activities associated with children attending Head Start programs in the local school districts.

e. 1590 Other—activities for students having special needs not included above.

6. 1600 Adult Education and Literacy Programs―activities that will enable adults to acquire the basic skills necessary to function in today’s society so that they can benefit from the completion of secondary school, enhanced family life, attaining citizenship and participating in job training and retraining programs.

7. 1700 Community/Junior College Education Programs―deleted in the September 1999 revision; maintained only for historical purposes.

D. 2000 Support Services―support services provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction. These services exist as adjuncts for fulfilling the objectives of instruction, community services and enterprise programs, rather than as entities within themselves.

1. 2100* Pupil Support Services―activities designed to assess and improve the well-being of students and to supplement the teaching process.

a. 2110 Attendance and Social Work Services―activities designed to improve student attendance at school that attempt to prevent or solve student problems involving the home, the school, and the community.

i. 2111 Supervision of Attendance and Social Work Services―activities associated with directing, managing and supervising attendance and social work.

ii. 2112 Attendance Services―activities such as promptly identifying nonattendance patterns, promoting improved attitudes toward attendance, analyzing causes of nonattendance, acting early on nonattendance problems, and enforcing compulsory attendance laws. Specific activities may include truancy and local law enforcement services.

iii. 2113 Social Work Services―activities such as investigating and diagnosing student problems arising out of the home, school, or community; providing casework and group work services for the child, parent, or both; interpreting the problems of students for other staff members; and promoting modification of the circumstances surrounding the individual student and related to his or her problem (excludes special education services).

iv. 2114 Student Records Services―activities of acquiring and maintaining records of school attendance, location of home, family characteristics, and census data. Portions of these records become a part of each student's cumulative record, which is sorted and stored for teacher and guidance information. Pertinent statistical reports are prepared under this function, as well.

v. 2119 Other Attendance and Social Work Services―attendance and social work services other than those described above.

b. 2120 Guidance Services―activities involving counseling with students and parents; consulting with other staff members on learning problems; evaluating the abilities of students; assisting students as they make their own educational and career plans and choices; assisting students in personal and social development; providing referral assistance; and working with other staff members in planning and conducting guidance programs for students.

i. 2121 Supervision of Guidance Services―activities associated with directing, managing and supervising guidance services.

ii. 2122 Counseling Services―activities concerned with the relationship among one or more counselors and one or more students as counselees, among students and students, and among counselors and other staff members. These activities are designed to help the student understand his or her educational, personal, and occupational strengths and limitations; relate his or her abilities, emotions, and aptitudes to educational and career opportunities; utilize his or her abilities in formulating realistic plans; and achieve satisfying personal and social development.

iii. 2124 Information Services―activities for disseminating educational, occupational, and personal social information to help acquaint students with the curriculum and with educational and career and technical opportunities and requirements. Such information might be provided directly to students through activities such as group or individual guidance, or it might be provided indirectly to students, through staff members or parents.

iv. 2125 Record Maintenance Services―activities for compiling, maintaining, and interpreting cumulative records of individual students, including systematic consideration of such factors as home and family background, physical and medical status, standardized test results, personal and social development, and school performance.

v. 2126 Placement Services―activities that help place students in appropriate situations while they are in school. These placements could be educational situations, part-time employment while they are in school, and appropriate educational and occupational situations after they leave school. These activities also help ease the student's transition from one educational experience to another. The transition may require, for example, admissions counseling, referral services, assistance with records, and follow–up communications with employers.

vi. 2129 Other Guidance services―guidance services that cannot be classified above.

c. 2130 Health Services―physical and mental health services that are not direct instruction. Included are activities that provide students with appropriate medical, dental, and nursing services (excludes special education services).

i. 2131 Supervision of Health Services― activities associated with directing and managing health services.

ii. 2132 Medical Services―activities concerned with the physical and mental health of students, such as health appraisals, including screening for vision, communicable diseases, and hearing deficiencies; screening for psychiatric services, periodic health examinations; emergency injury and illness care; and communications with parents and medical officials (includes psychologists that are not special education).

iii. 2133 Dental Services―activities associated with dental screening, dental care, and orthodontic activities.

iv. 2134 Nursing Services―activities associated with nursing, such as health inspection, treatment of minor injuries, and referrals for other health services.

v. 2139 Other Health Services―health services not classified above.

d. 2140 Psychological and Educational Assessment Services―activities concerned with administering psychological tests and interpreting the results; gathering and interpreting information about student behavior; working with other staff members in planning school programs to meet the special needs of students as indicated by psychological tests and behavioral evaluation; and planning and managing a program of psychological services, including psychological counseling for students, staff and parents (special education only).

i. 2141 Supervision of Psychological Services―directing, managing and supervising the activities associated with psychological services.

ii. 2142 Psychological Testing Services―activities concerned with administering psychological tests, standardized tests, and inventory assessments. These tests measure ability, aptitude, achievement, interests and personality. Activities also include the interpretation of these tests for students, school personnel, and parents.

iii. 2143 Psychological Counseling Services―activities that take place between a school psychologist and one or more students as counselees in which the students are helped to perceive, clarify, and solve problems of adjustment and interpersonal relationships.

iv. 2144 Psychotherapy Services―activities that provide a therapeutic relationship between a qualified mental health professional and one or more students, in which the students are helped to perceive, clarify, and solve emotional problems.

v. 2145 Educational Diagnostic Services—activities that identify and design interventions that address the academic and behavior needs of struggling students. Other activities include administering and interpreting assessments that will assist in identifying educational strengths and weaknesses of students who may be in need of special education services.

vi. 2149 Other Psychological Services―other activities associated with psychological services not classified above.

e. 2150 Speech Pathology and Audiology Services―activities that identify, assess, and treat children with speech, hearing, and language impairments.

i. 2151 Supervision of Speech Pathology and Audiology Services―activities associated with directing, managing and supervising Speech Pathology and Audiology services.

ii. 2152 Speech Pathology/Therapy Services―activities that identify children with speech and language disorders; diagnose and appraise specific speech and language disorders; refer problems for medical or other professional attention necessary to treat speech and language disorders; provide required speech treatment services; and counsel and guide children, parents, and teachers, as appropriate.

iii. 2153 Audiology Services―activities that identify children with hearing loss; determine the range, nature, and degree of hearing function; refer problems for medical or other professional attention appropriate to treat impaired hearing; treat language impairment; involve auditory training, speech reading (lip-reading), and speech conversation; create and administer programs of hearing conservation; and counsel children, parents, and teachers as appropriate.

iv. 2154 Interpretive Services—provides language interpretation and translation services to deaf and hard of hearing students.

v. 2159 Other Speech Pathology and Audiology Services―other activities associated with Speech Pathology and Audiology services not classified above.

f. 2160 Occupational Therapy and Related Services—services provided by a qualified occupational therapist to develop and enhance the independent physical functioning of students with disabilities. Occupational therapy services provided by schools are for educational purposes to enable a student with a disability to progress on his or her Individualized Education Program (IEP).

i. 2161 Occupational Therapist—assists students who have conditions that are mentally, physically, developmentally, or emotionally disabling. Occupational Therapists assist students to develop, recover, or maintain daily living and work skills.

g. 2165 Therapy—treatment of illness or disability.

i. 2166 Physical Therapy—services provided by a qualified physical therapist to develop and enhance the physical functioning of students with disabilities so the student can receive FAPE. Physical therapy services provided by schools are for education purposes to enable a student with a disability to progress on his/her IEP.

ii. 2167 Recreational Therapy—provides therapy to remediate functional activities, provide leisure education, for learning the skills related to leisure involvement, and help the child participate in recreation.

iii. 2168 Rehabilitation Therapy—services provided by qualified personnel in individual or group sessions that focus specifically on career development, employment preparation, achieving independence, and integration in the workplace and community of a student with a disability.

iv. 2169 Orientation and Mobility
Specialist—services provided to blind and visually impaired students.

h. 2170 Support of Individual Special Needs Students—pupil Support activities designed to improve the well-being of the special needs student and facilitate the student’s ability to participate and receive services within his/her prescribed educational program. (e.g., special education child-specific paraprofessional)

i. 2180 Parental/Family Involvement—activities providing opportunities for parents/guardians to learn about the intellectual and developmental needs of their children at all ages and to participate constructively in their children’s education. (Includes activities associated with the education of migrant and homeless children and youth, such as Homeless Liaison.)

j. 2190 Other Pupil Support Services―other support services to students not classified elsewhere in 2100 Pupil Support.

2. 2200* Instructional Staff Services―activities associated with assisting the instructional staff with the content and process of providing learning experiences for students.

a. 2210 Improvement of Instructional Services―activities associated with directing, managing and supervising the improvement of instructional services.

i. 2211 Regular Education, Elementary/ Secondary Programs―activities associated with directing, managing and supervising the improvement of instruction in grades K-12.

ii. 2212 Special Education Programs―activities associated with directing, managing and supervising the improvement of instruction for students identified as being mentally or physically disabled.

iii. 2213 Gifted and Talented―activities associated with directing, managing and supervising the improvement of instruction for students identified as being mentally gifted or talented.

iv. 2214 Other Special Programs―activities associated with directing, managing and supervising the improvement of instruction for students in special programs: NCLB Programs, Bilingual Programs, and Headstart/Early Childhood Programs.

v. 2215 Career and Technical Education―activities associated with directing, managing and supervising the improvement of instruction for students in the career and technical education programs.

vi. 2216 Adult/Continuing Education―activities associated with directing, managing and supervising the improvement of instruction for students in the adult or continuing education programs.

vii. 2219 Other Education Programs―activities associated with directing, managing and supervising the improvement of instruction for students in other programs not identified above.

b. 2220 Instruction and Curriculum Development Services―activities that aid teachers in developing the curriculum, preparing and utilizing special curriculum materials, and understanding and appreciating the various techniques that stimulate and motivate students.

c. 2230 Instructional Staff Training Services―activities associated with the professional development and training of instructional personnel. These include activities as in-service training, workshops, conferences, demonstrations, and courses for college credit (tuition reimbursement), and other activities related to the ongoing growth and development of instructional personnel. Training that supports the use of technology for instructions should be included in this code. The incremental costs associated with providing substitute teachers in the classroom (while regular teachers attend training) should be captured from this function code. All costs should be charged to this code, regardless of whether training services are provided internally or purchased from external vendors.

i. 2231 Regular Education-Elementary/Secondary Programs—activities associated with the professional development and training of instructional personnel in grades K-12.

ii. 2232 Special Education Programs—activities associated with the professional development and training of instructional personnel for students identified as being mentally or physically disabled.

iii. 2233 Gifted and Talented—activities associated with the professional development and training of instructional personnel for students identified as being mentally gifted or talented.

iv. 2234 Other Special Programs—activities associated with the professional development and training of instructional personnel for students in special programs: NCLB Programs, Bilingual Programs, and Early Childhood Programs.

v. 2235 Career and Technical Education—activities associated with the professional development and training of instructional personnel for students in the career and technical education programs.

vi. 2236 Adult/Continuing Education―activities associated with the professional development and training of instructional personnel for students in the adult or continuing education programs.

vii. 2239 Other Education Programs―activities associated with the professional development and training of instructional personnel for students in other programs, not identified above.

d. 2250 Library/Media Services―activities concerned with the use of all teaching and learning resources, including hardware and content materials. Educational media are defined as any devices, content materials, methods, or experiences used for teaching and learning purposes. These materials include printed and nonprinted sensory materials.

i. 2251 Supervision of Library/Media Services―activities concerned with directing, managing and supervising educational media services.

ii. 2252 School Library/Media Services― activities such as selecting, acquiring, preparing, cataloging, and circulating books and other printed materials; planning the use of the library by students, teachers and other members of the instructional staff; and guiding individuals in their use of library books, reference guides and materials, catalog materials, special collections and other materials, whether maintained separately or as a part of an instructional materials center. These activities include developing and acquiring library materials and operating library facilities. Textbooks are not charged to this function, but rather to function 1000 Instruction.

iii. 2259 Other Educational Media Services―educational media services other than those classified above.

e. 2290 Other Instructional Staff Services―services supporting the instructional staff not properly classified elsewhere in 2200 Instructional Staff Services.

3. 2300* General Administration―activities concerned with establishing and administering policy for operating the LEA. These activities do not include the chief business official here, but include in 2500 Business Services.

a. 2310 Board of Education Services―activities of the elected body that has been created according to State law and vested with responsibilities for educational activities in a given administrative unit.

i. 2311 Supervision of Board of Education Services―activities concerned with directing and managing the general operation of the Board of Education. These include the activities of the members of the Board of Education, but does not include any special activities defined in the other areas of responsibility described below. They also include any activities of the district performed in support of the school district meeting. Also charged here are:

(a). the legal activities in interpretation of the laws and statutes and general liability situations,

(b). the activities of external auditors.

ii. 2312 Board Secretary/Clerk Services―activities required to perform the duties of the secretary or clerk of the Board of Education.

iii. 2313 Board Treasurer Services―activities required to perform the duties of treasurer of the Board of Education.

iv. 2314 Election Services―services rendered in connection with any school system election, including elections of officers and bond elections.

v. 2315 Tax Assessment and Collection Services―services rendered in connection with tax assessment and collection.

vi. 2316 Staff Relations and Negotiations Services―activities concerned with staff relations systemwide and the responsibilities for contractual negotiations with both instructional and non-instructional personnel.

vii. 2319 Other Board of Education Services―board of Education services that cannot be classified under the preceding areas of responsibility.

b. 2320 Executive Administrative Services―activities associated with the overall general administration of or executive responsibility for the entire LEA.

i. 2321 Office of Superintendent Services―activities performed by the superintendent in generally directing and managing all affairs of the LEA. These activities include all personnel and materials in the office of the chief executive officer.

ii. 2322 Community Relations Services―activities and programs developed and operated systemwide for improving school/community relations.

iii. 2323 State and Federal Relations Services―activities associated with developing and maintaining good relationships with State and Federal officials. The activities associated with grant procurement are included.

iv. 2324 Office of Assistant Superintendent Services―activities performed by deputy, associate, and assistant superintendents in assisting the superintendent in generally directing and managing all affairs of the LEA. Activities of the offices of the deputy superintendent should be charged here, unless the activities can be placed properly into a service area. In this case, they would be charged to service area direction in that service area.

v. 2329 Other Executive Administration Services―other general administrative services that cannot be recorded under the preceding functions.

4. 2400* School Administration―activities concerned with the overall administrative responsibility for a school.

a. 2410 Office of the Principal Services―activities concerned with directing and managing the operation of a particular school. They include the activities performed by the principal while he/she supervises all operations of the school, evaluates the staff members of the school, assigns duties to staff members, supervises and maintains the records of the school, and coordinates school instructional activities with those of the LEA. These activities also include the work of the clerical staff in support of the teaching and administrative duties.

b. 2420 Office of the Assistant Principal Services―activities performed by assistant principals and other assistants concerned with directing and managing the operation of a particular school under the supervision of the principal.

c. 2430 School Chief Executive Officer Services—activities concerned with the oversight of all school administrative, operational and business functions of the school including, but not limited to, the supervision of school administrative personnel such as principals, assistant principals, etc. (Used primarily for charter schools.)

c. 2490 Other School Administration Services―other school administrative serves that cannot be recorded under the previous functions including graduation expenses and full–time department chairpersons. (Includes costs associated with the Southern Association Accreditation fees.)

5. 2500* Business Services―activities concerned with paying, transporting, exchanging, and maintaining goods and services for the LEA. Included are the fiscal and internal services necessary for operating the LEA.

a. 2510 Fiscal Services―activities concerned with the fiscal operations of the LEA. This function includes budgeting, receiving and disbursing, financial and property accounting, payroll, inventory control, internal auditing, investments and managing funds.

i. 2511 Supervising Fiscal Services―activities concerned with directing, managing and supervising the fiscal services area. They include the activities of the assistant superintendent, director, or school business official who directs and manages fiscal activities.

ii. 2512 Budgeting Services―activities concerned with supervising budget planning, formulation, control and analysis.

iii. 2513 Receiving and Disbursing Funds Services―fiscal activities including interest on short term loans not included in debt service, current audit of receipts, pre-audit of requisitions and purchase orders to determine whether the amounts are within the budgetary allowances and to determine that such disbursements are lawful expenditures of the school or LEA. Also includes the management of school funds.

iv. 2514 Payroll Services―activities concerned with periodically paying individuals entitled to remuneration for services rendered. Payments are also made for such payroll-associated costs as federal income tax withholding, retirement, and social security.

v. 2515 Financial Accounting Services―activities concerned with maintaining records of the financial operations and transactions of the school system. They include such activities as accounting and interpreting financial transactions and account records.

vi. 2516 Internal Auditing Services―activities concerned with verifying the account records, which includes evaluating the adequacy of the internal control system, verifying and safeguarding assets, reviewing the reliability of the accounting and reporting systems, and ascertaining compliance with established policies and procedures.

vii. 2517 Property Accounting Services―activities concerned with preparing and maintaining current inventory records of land, building, and equipment. These records are used in equipment control and facilities planning.

viii. 2519 Other Fiscal Services―fiscal services that cannot be classified under the preceding functions.

b. 2520 Purchasing Services―activities concerned with purchasing supplies, furniture, equipment, and materials used in schools or school system operations.

c. 2530 Warehousing and Distributing Services―activities concerned with receiving, storing, and distributing supplies, furniture, equipment, materials, and mail.

i. 2535 Warehouse Inventory Adjustment―activities involving adjustments to inventories reported on a consumption basis, in object code 610 Materials and Supplies, 630 Food, or 730 Equipment, or for lost or stolen equipment.

d. 2540 Printing, Publishing, and Duplicating Services―activities concerned with printing and publishing administrative publications such as annual reports, school directories, and manuals.

e. 2590 Other Business Services―other business support services not classified elsewhere in 2500 Business Services.

6. 2600* Operations and Maintenance of Plant Services―activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in effective working condition and state of repair. These activities include the activities of maintaining safety in buildings, on the grounds, and in the vicinity of schools.

a. 2610 Supervision of Operation and Maintenance of Plant Services―activities involved in directing, managing and supervising the operation and maintenance of school plant facilities.

b. 2620 Operation and Maintenance of Buildings―activities concerned with keeping buildings clean and ready for daily use. They include operating the lighting and HVAC systems, minor repairs, and preventative maintenance. Also included are the costs of building rental and property insurance.

c. 2630 Care and Upkeep of Grounds—activities involved in maintaining and improving the land, (but not the buildings). These include landscaping, grounds maintenance and the like.

d. 2640 Care and Upkeep of Equipment—activities involved in maintaining equipment owned or used by the LEA. They include such activities as servicing and repairing furniture, machines, and movable equipment.

e. 2650 Vehicle Operation and Maintenance Services (other than student transportation vehicles)―activities involved in maintaining general purpose vehicles such as trucks, tractors, graders, and staff vehicles. These activities are considered regular or preventive maintenance: i.e., repairing vehicles; replacing vehicle parts; and cleaning, painting, greasing, fueling, and inspecting vehicles for safety.

f. 2660 Safety and Security―activities concerned with maintaining a safe and secure environment for students and staff.

i. 2661 Safety―activities concerned with maintaining a safe environment for students and staff, whether they are in transit to or from school, on a campus or administrative facility, or participating in school-sponsored events. These include costs associated with installing and monitoring school fire alarm systems and providing school crossing guards as well as other costs incurred in an effort to ensure the basic safety of students and staff. Costs associated with in-service training related to school safety, drug and violence prevention training, and alternative schools are not accounted for under this function.

ii. 2662 Security―activities concerned with maintaining a secure environment for students and staff, whether they are in transit to or from school, on a campus or administrative facility, or participating in school-sponsored events. These include costs associated with security plan development and implementation, installation of security monitoring devices (e.g., cameras, metal detectors), security personnel (e.g., campus police, security guards) purchase of security vehicles and communications equipment, and related costs. Costs associated with in-service training related to school safety, drug and violence prevention training, and alternative schools should not be accounted for under this function code.

g. 2690 Other Operation and Maintenance of Plant Services―operations and maintenance of plant services that cannot be classified elsewhere in 2600 Operation and Maintenance of Plant Services.

7. 2700* Student Transportation Services―activities concerned with conveying students to and from school, as provided by state and federal law. This function includes trips between home and school, and trips to school activities, including field trips.

a. 2710 Supervision of Student Transportation Services―activities pertaining to directing and managing student transportation services.

b. 2720 Regular Transportation―activities involving the transportation of regular education students.

i. 2721 Vehicle Operation―activities involved in operating vehicles for student transportation, from the time the vehicles leave the point of storage until they return to the point of storage. These activities include driving buses or other student transportation vehicles.

ii. 2722 Monitoring Services―activities concerned with supervising students in the process of being transported between home and school, and between school and school activities. Such supervision can occur while students are in transit, while they are being loaded and unloaded, and while the supervisor is directing traffic at the loading stations.

iii. 2723 Vehicle Servicing and Maintenance―activities involved in maintaining student transportation vehicles. It includes repairing vehicle parts; replacing vehicle parts; and cleaning, painting, fueling, and inspecting vehicles for safety.

c. 2730 Special Needs Transportation―activities involving the transportation of mentally and physically disabled students.

i. 2731 Vehicle Operation―activities involved in operating vehicles for student transportation, from the time the vehicles leave the point of storage until they return to the point of storage. These activities include driving buses or other student transportation vehicles.

ii. 2732 Monitoring Services―activities concerned with supervising students in the process of being transported between home and school, and between school and school activities. Such supervision can occur while students are in transit, which they are being loaded and unloaded, and while the supervisor is directing traffic at the loading stations.

iii. 2733 Vehicle Servicing and Maintenance―activities involved in maintaining student transportation vehicles. These include repairing vehicle parts; replacing vehicle parts; and cleaning, painting, fueling, and inspecting vehicles for safety.

d. 2790 Other Student Transportation Services―student transportation services that cannot be classified elsewhere in 2700 Student Transportation Services.

8. 2800* Central Services―activities, other than general administration, that support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, and administrative technology services.

a. 2810 Planning, Research, Development, and Evaluation Services―activities associated with conducting and managing programs of planning, research development, and evaluation for a school system on a system-wide basis.

i. Planning Services―activities concerned with selecting or identifying the overall, long-range goals and priorities of the organization or program. They also involve formulating various courses of action needed to achieve these goals. This process is done by identifying needs and relative costs and benefits of each course of action.

ii. Research Services―activities concerned with the systematic study and investigation of the various aspects of education, undertaken to establish facts and principles.

iii. Development Services―activities in the deliberate evolving process of improving educational programs such as using the products of research.

iv. Evaluation Services―activities concerned with ascertaining or judging the value or amount of an action or an outcome. This evaluation is conducted through the careful appraisal of previously specified data in light of the particular situation and the goals previously established.

b. 2820 Information Services―activities concerned with writing, editing, and preparation of other materials necessary to disseminate educational and administrative information to students, staff, managers, and the general public through direct mailing, the various news media, or personal contact.

i. 2821 Supervision of Information Services―activities concerned with directing, managing and supervising information services.

ii. 2822 Internal Information Services―activities concerned with writing, editing, and providing administrative information to students and staff.

iii. 2823 Public Information Services―activities concerned with writing, editing, and preparation of other materials necessary to disseminate educational and administrative information to the public through various news media or personal contact.

iv. 2824 Management Information Services―activities concerned with writing, editing, and preparation of other materials necessary to disseminate to management the information needed to make logical decisions about the operation of the LEA and information needed to make logical decisions about the community, state, and nation.

v. 2829 Other Information Services―activities concerned with function 2820 Information Services not classified above.

c. 2830 Personnel/Human Resource Services―activities concerned with maintaining efficient personnel for the school system. It includes such activities as recruitment and placement, non-instructional staff training, staff transfers, in-service training, health services, and staff accounting.

i. 2831 Personnel/Human Resource Director―activities concerned with directing, managing and supervising staff services. (Only personnel/human resource directors should be reported here.

ii. 2832 Recruitment and Placement—activities concerned with employing and assigning personnel for the LEA. (Personnel directors should be reported in function 2831.)

iii. 2833 Personnel/Human Resource Information―services rendered in connection with the systematic recording and summarizing of information relating to staff members employed by the LEA.

iv. 2834 Non-Instructional Personnel/Human Resource Training―activities associated with the professional development and training of non-instructional personnel. These include such activities as in-service training, seminars and conferences, continuing professional education, courses for college credit (tuition reimbursement), and other activities related to the ongoing growth and development of non-instructional personnel. The incremental costs associated with providing temporary employees to perform job duties while regular employees attend training should be captured in this function code. All costs should be charged to this code, regardless of whether training services are provided internally or purchased from external vendors.

v. 2835 Health Services―activities concerned with medical, dental, and nursing services provided for school district employees. Included are physical examinations, referrals, and emergency care.

vi. 2839 Other Personnel/Human Resource Services―personnel services that cannot be classified under the preceding functions.

d. 2840 Administrative Technology Services―activities concerned with supporting the school district’s information technology systems, including supporting, administrative networks, maintaining administrative information systems and processing data for administrative and managerial purposes. These activities include expenditures for internal technology support, as well as support provided by external vendors using operating funds. These activities include costs associated with the administration and supervision of technology personnel, systems planning and analysis, systems application development, systems operations, network support services, hardware maintenance and support services, and other technology-related costs.

i. 2841 Technology Service Supervision and Administration—activities concerned with directing, managing and supervising data processing services.

ii. 2842 Systems Analysis and Planning―activities concerned with searching for and evaluating alternatives for achieving defined objectives, based on judgment and, wherever possible, on quantitative methods. Where applicable, these activities pertain to the development of data processing procedures or application to electronic data processing equipment.

iii. 2843 Systems Application Development―activities concerned with the preparation of a logical sequence of operations to be performed, either manually or electronically, in solving problems or processing data. These activities also involve preparing coded instructions and data for such sequences.

iv. 2844 Systems Operations―activities concerned with scheduling, maintaining, and producing data. These activities include operating business machines, data preparation devices, and data processing machines.

v. 2845 Network Support—activities concerned with network support services.

vi. 2846 Hardware Maintenance and Support—activities concerned with hardware maintenance and support services.

vii. 2847 Professional Development Costs for Administrative Technology Personnel—activities concerned with the professional development of administrative technology personnel.

viii. 2849 Other Technology Services―activities concerned with function 2840 Administrative Technology Services not described above.

e. 2890 Other Central Service Services―activities concerned with function 2800 Central Service Services, not described above.

9. 2900* Other Support Services―all other support services not classified elsewhere in the 2000 series, Support Services.

E. 3000 Operation of Non–instructional Services―activities concerned with providing non-instructional services to students, staff or the community.

1. 3100* Food Services Operations―activities concerned with providing food to students and staff in a school or LEA to meet the nutritional needs of children as defined in USDA child nutrition regulations. Activities may include the operation of breakfast, lunch, snacks, catering, and nutrition education.

i. 3110 Food Service District Office—activities associated with the overall general administration of the Child Nutrition Programs. (School Breakfast, School Lunch, After School Snacks, Catering and Nutrition Education.)

ii. 3111 Office of the District Supervisor—activities concerned with the directing and managing of the food service operations of all schools in the district. These activities include all personnel and materials in the district office.

iii. 3112 Office of the Assistant Supervisor—activities performed to assist the district supervisor in managing all food service activities of the LEA.

iv. 3120 Food Service Sites—activities concerned with food service operations for a school.

v. 3121 Office of the Site Manager—activities concerned with the directing and managing the food service operations of a particular school.

vi. 3122 Office of the Assistant Site Manager—activities performed by the assistant site manager concerned with directing and managing the food service operations of a particular school.

2. 3200* Enterprise Operations―activities that are financed and operated in a manner similar to private business enterprises in which the stated intent is that the costs are financed or recovered primarily through user charges. Food services should not be charged here, but rather to function 3100 Food Services Operations. One example could be the LEA bookstore.

3. 3300* Community Services Operations―activities concerned with providing community services to students, staff or other community participants. Examples of this function would be offering parental training or operating a community swimming pool, a recreation program for the elderly, or a child care center for working mothers.

F. 4000* Facilities Acquisition and Construction Services―activities concerned with acquiring land and buildings, remodeling buildings, constructing buildings and additions to buildings, initially installing or extending service systems and other built-in equipment, and improving sites.

1. 4100 Land Acquisition―activities concerned with initially acquiring and improving land.

2. 4200 Land and Site Improvement―activities concerned with making permanent improvements to land, such as grading, fill and environmental remediation. Also includes activities concerned with making nonpermanent improvements or enhancements to building sites. These improvements include fencing, walkways, tunnels, and temporary landscaping.

3. 4300 Architecture and Engineering Services―the activities of architects and engineers related to acquiring and improving sites and improving buildings. Charges are made to this function for only those preliminary activities that may or may not result in additions to the LEA's property. Also include activities concerned with preparing and interpreting descriptions of specific space requirements for the various learning experiences of students to be accommodated in a building. These specifications are interpreted to the architects and engineers in the early stages of blueprint development. Otherwise, charge these services to 4100 Land Acquisition, 4200 Land Improvement, 4500 Building Acquisition and Construction, or 4600 Building Improvement, as appropriate.

4. 4500 Building Acquisition and Construction―activities concerned with buying or constructing buildings.

5. 4600 Building Improvements―activities concerned with building additions and with installing or extending service systems and other built-in equipment (i.e., includes roof replacement, wiring and plumbing, HVAC system; does not include painting).

6. 4700 Sixteenth Section Land Improvements―activities concerned with making improvements to sixteenth section lands. These activities may include re-seeding the land with trees, adding soil, cutting drainage canals, etc.

7. 4900 Other Facilities Acquisition and Construction Services―facilities acquisition and construction activities that cannot be classified above.

G. 5000 Debt Service and Other Uses of Funds―a number of outlays of governmental funds are not properly classified as expenditures, but still require budgetary or accounting control. These include debt service payments (principal and interest) and certain transfers of monies from one fund to another. These accounts are not used with the proprietary funds.

1. 5100* Debt Service―activities related to servicing the debt of the LEA, including payments of both principal and interest. Normally, only long-term debt service (obligations exceeding one year) is recorded here. Interest on current loans (repayable within one year of receiving the obligation) is charged to function 2513 Receiving and Disbursing Funds Services. The receipt and payment of principal on those loans is handled as an adjustment to the balance sheet account 451 Loans Payable.

2. 5200 Fund Transfers―transactions that withdraw money from one fund and place it in another without recourse. Fund transfers budgeted to another functional activity, such as food service or transportation, are coded to the appropriate function and the object code 930 Interfund Transactions. Unless state law prohibits, revenues should be allocated to the appropriate funds when received, rather than accepted in the general fund and later transferred.

a. Interfund Loans are not recorded here, but are handled through the balance sheet accounts 131 Interfund Loans Receivable and 401 Interfund Loans Payable in the funds affected. When expenditures are made for replacement of damaged or stolen equipment, the expenditure should appear as 700 Property under the appropriate function.

3. 5300 Local Revenue Transfers to Another LEA—local revenue transfers to another LEA as required through the Minimum Foundation Program (MFP). Typically used to record a local revenue transfer to the Recovery School District or a Charter school from the district of prior jurisdiction.

AUTHORITY NOTE: Promulgated in accordance with R.S. 17:6 (A) (10).

HISTORICAL NOTE: Promulgated by the Board of Elementary and Secondary Education, LR 26:474 (March 2000), amended LR 27:1684 (October 2001), LR 36:1522 (July 2010), LR 37:1383 (May 2011).

Chapter 11. Classification of Balance Sheet Accounts

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