ANN ARBOR PUBLIC SCHOOLS

A C C O UN T C O D E H A NDB O O K

Prepared by: PURCHASING & B USIN ESS SUPPO R T SE R V I C ES O PE R A T I O NS DI V ISI O N

August 2014

IN T R O DU C T I O N

This revised version of the account code handbook has been updated to include the account code structure used by New World, our new district financial system. Some of the components will be familiar, and some have been changed to more closely resemble the Michigan Department of Education (MDE) account code structure. While this handbook focuses mainly on general fund expenditure account codes; similar account code structures are used for athletic, trust and agency, building and site, recreation, and grant funds.

To take advantage of the maximum flexibility allowed by the Michigan Department of Education (MDE), the school district uses seven­dimension account codes containing twenty­seven digits. The information on the following pages is taken directly from the Michigan Public School Accounting Manual and its recent revisions. This manual establishes uniform classification and recording of accounting transactions for public school districts and academies in the state of Michigan.

While the MDE accounting manual remains the authoritative source, this handbook offers a “user­friendly” guide to better understand the Ann Arbor Public Schools’ account codes. All district staff that work with budgets will find it very helpful and a must to have.

Karen L. Knight Director Purchasing & Business Support Services

August 2014

M I C H I G A N PUB L I C SC H O O L

A C C O UN T IN G M A NU A L IN F O R M A T I O N

Financial Information Database (FID)

In 2002, the Michigan Department of Education mandated changes in the Michigan Public School Account Manual Chart of Accounts. These changes were made in order to use the Financial Information Database (FID) process which replaced the old Education Data Network (EDN). The FID objectives are:  To minimize district data entry for financial reporting  To replace the aging Education Data Network (EDN)  To collect financial data required by federal and state mandates  To collect financial data that establishes meaningful relationships with the core data sets.

Changes in the Chart of Accounts mandated by Michigan Department of Education MUST be implemented to enable our school district (or any school district in Michigan for that matter) to submit required financial data using the Financial Information Database (FID) process. Non-compliance will mean withholding of state aid for our district.

Note that the changes presented in this handbook are only for the Expenditure Chart of Accounts. Numerous changes have also been implemented in the Balance Sheet and Revenue Chart of Accounts. However, these areas are not covered in this handbook.

The Purchasing & Business Support Services Office is responsible for building account codes for district staff. We will continue to build appropriate account codes and ensure that these codes are in compliance with FID as well as Michigan Public School Account Manual Chart of Accounts.

August 2014

A C C O UN T C O D E

ST RU C T UR E

E XPE NDI T UR ES

Coding Dimensions

Account Code Structure

Function Codes

Object Codes

Allowable Function Codes to Use with Object Codes

Program/Subject Codes

Grant/Activity Codes

Location Codes

Other/Responsibility Codes

C O DIN G DI M E NSI O NS

D E F INI T I O NS

F UND: An independent fiscal and accounting entity, preferably with a self-balancing set of accounts, with its own assets, liabilities, resources, and fund balances which are segregated for the purpose of carrying on specific activities in accordance with special regulations, restrictions, or limitations. Following are the Funds we have in the school district.

N W Code C I MS Code Description N W Code C I MS Code Description

11 01 General Fund 38 2008 Debt Service Fund 11 05 Athletics 39 1995 Debt Service Fund 12 02 Grant Fund 40 08 Capital Needs 23 06 Community Rec & Ed 42 2002 Sinking Fund 25 04 Food Service Fund 43 43 2012 Bond 29 23 Child Care 45 45 2005 Sinking Fund 30 Debt Service Fund - General 46 46 2006 Bond Series II 32 2012 Debt Service Fund 48 48 2008 Bond Series III 33 2003 Debt Service Fund 49 2010 Sinking Fund 34 2004 Debt Service Fund 51 10 Scholarship Funds 35 2412 Debt Service Fund 61 09 Trust & Agency 36 2006 Debt Service Fund

F UN C T I O N: Function includes the activities or actions, which are performed to accomplish the objectives of a school or department. They are from the State of Michigan Accounting Manual. In NWS, it is 4 digits and a 1 has been added to the front of all function codes. (Ex. 1XXX)

O BJE C T: The service or commodity obtained as the result of a specific activity. In NWS, it has not changed.

1000 Salaries 5000 Supplies and Materials 2000 Employee Benefits 6000 Capital Outlay 3000-4000 Purchased Services 7000 Other Expense 8000 Outgoing Transfers & Other Transactions

O BJE C T SU F F I X: Additional information that may be desired to further define the account code. The school district uses suffixes (4th digit in the Object Code) to classify expenditures in even more detail. These are:

Suffix 1 Contractual Salaries Suffix 4 Hourly Pay Suffix 2 Supplemental Pay Suffix 5 Non-Salary Items Suffix 3 Fringe Benefits inc: Retirement & Fica

PR O G R A M: A plan of activities and procedures designed to accomplish a predetermined objective. We use the Program area to identify core classes and other instructional programs such as: Math, Science, and Social Studies. Also used to designate Special Education disability and grant programs in Fund 12.

ACCOUNT CODE STRUCTURE – EXPENDITURES C O DIN G DI M E NSI O NS C O N T INU E D

G R A N T/A C T I V I T Y: This dimension is used to identify Grant codes as detailed by the State of Michigan in the Grant Fund 12. In all other funds this code will begin with a ‘9’ and remainder of the code will identify student activities and other district activities

L O C A T I O N: This identifies the school/department that originates the transaction. In NWS, the district is now using the state assigned building code for all school buildings. It has not changed for Departments with the exception that it is now 5 digits. The number ‘20’ has been added to all department locations (Ex. Finance was 133 and is now 20133).

O T H E R/R ESPO NSIBI L I T Y : This identifies departments, other than building location, responsible for monitoring a specific account code or a group of account codes. In NWS, it is now a 4 digit number and a ‘0’ has been added in front. (Ex. Purchasing Location is 0635)

ACCOUNT CODE STRUCTURE – EXPENDITURES

Account Code Structure

1 2 3 4 5 6 7

XX XXXX XXXX XXXX XXXX XXXXX XXXX

F UND F UN C T I O N O BJE C T PR O G R A M G R A N T L O C A T I O N O T H E R A C T I V I T Y D EPA R T M E N T R ESPO NSIBI L I T Y E X A M P L E

11 1111 5110 0000 0000 00006 0000 G E N E R A L E L E M E N T A R Y SUPPL I ES UN ASSI G N E D UN ASSI G N E D A BB O T UN ASSI G N E D F UND

11 1112 3610 0000 0000 06304 0000 G E N E R A L M IDD L E PRIN T IN G UN ASSI G N E D UN ASSI G N E D C L A G U E UN ASSI G N E D F UND SC H O O L

11 1113 5110 1000 0000 05671 0000 G E N E R A L H I G H SC H O O L SUPPL I ES A R T UN ASSI G N E D H UR O N UN ASSI G N E D F UND

11 1111 3610 2350 0000 05760 0285 G E N E R A L E L E M E N T A R Y PRIN T IN G & SI T E B ASE D UN ASSI G N E D K IN G SI T E B ASE D F UND BINDIN G M A N A G E M E N T I MPR O V E M E N T

12 1112 4230 0922 0005 04131 0000 G R A N T M IDD L E V E H I C L E A2 PT O 2015 G R A N T Y R T APPA N UN ASSI G N E D SC H O O L BUS R E N T A LS T H RI F TSH OP

F UN C T I O N C O D ES

X X X X

F UN C T I O N C O D ES X X X X FIRST DIMENSION – (TWO POSITIONS) – FUND FUND 11.

SECOND DIMENSION – (FOUR POSITIONS) – FUNCTION FUN C T I O N X X X X.

SECOND POSITION OF FOUR

1100 INSTRUCTION 1200 SUPPORTING SERVICES 1300 COMMUNITY SERVICES 1400 PAYMENTS TO OTHER GOVERNMENTAL AGENCIES, FACILITIES ACQUISITION, AND PRIOR PERIOD ADJUSTMENTS 1500-1600 OTHER FINANCING USES

CIMS NWS FUNCTION DESCRIPTION

INSTRUCTION 111 1111 Elementary 112 1112 Middle/Junior High 113 1113 High School 118 1118 Pre-Kindergarten 119 1119 Summer School

ADDED NEEDS 122 1122 Special Education 125 1125 Compensatory Education 127 1127 Career and Technical Education

ADULT/CONTINUING EDUCATION 131 1131 Basic 132 1132 Secondary 133 1133 Secondary Vocational 135 1135 Occupational training

ACCOUNT CODE STRUCTURE - EXPENDITURES F UN C T I O N C O D ES X X X X CIMS NWS FUNCTION DESCRIPTION

SUPPORTING SERVICES

PUPI L 200 1200 Supporting Services 211 1211 Truancy/Absenteeism Services 212 1212 Guidance Services 213 1213 Health Services 214 1214 Psychological services 215 1215 Speech Pathology and Audiology Services 216 1216 Social Work Services 217 1217 Visual Aid Services 218 1218 Teacher Consultant 219 1219 Other Pupil Support Services

INST RU C T I O N A L ST A F F 221 1221 Improvement of Instruction 222 1222 Educational Media Services 224 1224 Educational Television 225 1225 Instruction Related Technology 226 1226 Supervision and Direction of Instructional Staff 227 1227 Academic Student Assessment 229 1229 Other Instructional Staff Services

231 G E N E R A L A D M INIST R A T I O N 231 1231 Board of Education 232 1232 Executive Administration 233 1233 Grant Writer/Grant Procurement

240 SC H O O L A D M INST RA T I O N 241 1241 Office of the Principal 249 1249 Other School Administration

250 BUSIN ESS 252 1252 Fiscal Services 256 1256 Internal Services 257 1257 Internal Services 259 1259 Other Business Services

ACCOUNT CODE STRUCTURE - EXPENDITURES F UN C T I O N C O D ES X X X X

CIMS NWS FUNCTION DESCRIPTION

260 OPE R A T I O NS & M A IN T E N A N C E 261 1261 Operating Buildings Services 266 1266 Security Services

270 PUPI L T R A NSPO R T A T I O N SE R V I C ES 271 1271 Pupil Transportation Services

280 C E N T R A L A D M INIST R A T I O N 281 1281 Planning, Research, Development, and Evaluation 282 1282 Communication Services 283 1283 Staff/Personnel Services 284 1284 Non-Instructional Technology Services 285 1285 Pupil Accounting 289 1289 Other Central Services

290 1290 SUPPO R T SE R V I C ES - O T H E R 291 1291 Pupil Activities 292 1292 Bookstore Activities 293 1293 Athletic Activities 294 1294 Endowment Activities 295 1295 Agency Activities 297 1297 Food Services 299 1299 Other Support Services

300 C O M M UNI T Y SE R V I C ES 311 1311 Community Services Direction 321 1321 Community Recreation 331 1331 Community Activities 341 1341 Public Library 351 1351 Custody and Care of Children 361 1361 Welfare Activities 371 1371 Non-Public School Pupils 391 1391 Other Community Services 392 1392 Conference/Workshop

ACCOUNT CODE STRUCTURE - EXPENDITURES F UN C T I O N C O D ES X X X X

CIMS NWS FUNCTION DESCRIPTION

400 PA Y M E N TS T O O T H E R G O V E RN M E N T A L A G E N C I ES, F A C I L I T I ES A C Q UISI T I O N, A ND PRI O R PE RI O D A DJUST M E N TS 411 1411 Payments to Other Public Schools Within the State of Michigan 421 1421 Payments to Other Public Schools OUTSIDE the State of Michigan 431 1431 Payments to State Schools for the Deaf and Blind 441 1441 Payments to Other Governmental Entities 445 1445 Payments to Not for Profit Entities

400 F A C I L I T I ES A C Q UISI T I O N 451 1451 Site Acquisition Services 452 1452 Site Improvement Services 453 1453 Architecture & Engineering Services 454 1454 Nursing 455 1455 Building Acquisition and Construction Services 456 1456 Building Improvement Services 459 1459 Other Facilities Acquisition and Construction Services

490 PRI O R PE RI O D A DUST M E N TS 491 1491 Prior Period Adjustments-Material Transactions 492 1492 Adjustments to Prior Period Revenue Accounts

O T H E R FIN A N C IN G USES 511 1511 Debt Service - Long Term Only - Principal 512 1512 Debt Service - Long Term Only - Payment to Escrow Agent 513 1513 Un-amortized Gain/Losses on Debt Defeasance

FUND M O DI FI C A T I O NS – O T H E R OPE R A T IN G T R A NSF E RS O U T 611 1611 Fund Modifications (Other Operating Transfers Out) 621 1621 Fund Modification - Fund 11 623 1623 Fund Modification - Fund 23 631 1631 Fund Modification Fund 31 641 1641 Fund Modification - Fund 8 646 1646 Fund Modification-Fund 40 661 1661 Fund Modification Fund 61 711 1711 Depreciation Expenses - Non-governmental Funds Only 844 1844 Professional - Other - Hourly 894 1894 Temporary Hourly

ACCOUNT CODE STRUCTURE - EXPENDITURES

O BJE C T C O D ES

X X X X

11 OBJECT CODES XXXX THIRD DIMENSION – FOUR POSITIONS = OBJECT XXXX

FIRST POSITION OF FOUR

1000 SALARIES 2000 EMPLOYEE BENEFITS 3000-4000 PURCHASED SERVICES 5000 SUPPLIES AND MATERIALS 6000 CAPITAL OUTLAY 7000 OTHER EXPENDITURES 8000 OUTGOING TRANSFERS & OTHER TRANSACTIONS

The following pages will give you a listing of all object codes. Salary object codes in the 1000 series have suffixes in the fourth position (for AAPS use only).

Examples:

Salary/Benefits

124X – The fourth position is the suffix 1241 – Contractual Salary 1242 – Supplemental Pay 2833 – Fringe Benefits 1244 – Hourly Pay

Non-salary

5110 – Teaching/Testing Supplies and Materials

Remember to use these suffixes.

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX

NWS Code Object Description

1000 SA L A RI ES

1100 Administration 111X Superintendent 112X Assistant Superintendent 113X Administrative Assistant 114X Board Member 115X School Direction and Management (Principal) 116X Supervision/Direction - Instructional Staff 117X Program/Department Direction 118X Research 119X Other Administration

1200 Professional - Educational 121X Curriculum 122X Counseling 123X Educational Media Specialist 124X Teaching 125X Instructional Consulting 126X Instructional Media 127X Visually Handicapped Media 128X Speech and Language Therapist 129X Other Professional Educational

1300 Professional - Business 131X Accounting 132X Auditing 133X Legal 134X Personnel 135X Architect - Engineer 139X Other Professional - Business

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX NWS Code Object Description

1400 Professional - Other 141X Medical - Dental 143X Psychological 144X Social Work 145X Nursing 147X Physical Therapy 148X Occupational Therapy 149X Other Professional - Other

1500 Technical 151X Information Management 153X Purchasing 154X Testing 155X Crafts and Trades 156X Recreation/Coaches 159X Other Technical

1600 Operation and Service 161X Vehicle Operation (driver of bus, truck, or auto) 162X Secretary - Clerical - Bookkeeper 163X Aides (parapros, aides, bus attendants, etc.) 164X Custodian 165X Food Service - Function 297 NOT for General Fund 166X Security and Monitors 167X Laborer 168X Attendance 169X Other Operation and Service

1700 Special Salary Payments 172X Disability Payments 175X Sabbatical Leave Pay 176X Termination Pay (Severance) 179X Other Special Payments

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX NWS Code Object Description

1800 Temporary Salaries 181X Administration 182X Professional - Education 183X Professional - Business 184X Professional - Other 185X Technical 186X Operation and Service, includes Aides (Teacher Assistants) 187X Teaching 188X Clerical/Administrative Support 189X Other Temporary Salaries

1900 Overtime Salaries and Extension of Contract 191X Administration 192X Professional Educational 193X Professional - Business 194X Professional Development 195X Technical 196X Operation and Service, includes Aides (Teacher Assistants) 197X Teaching 198X Clerical/Administrative Support 199X Other Overtime Salaries

2000 E MPL O Y E E B E N E FI TS

2100 Employee Insurance 2113 Group Life 2123 Group Disability 2133 Group Health and Accident 2143 Dental Health Care 2153 Vision Care 2193 Other

2200 Special Leave Payments 2213 Early Retirement Incentives 2293 Other Special Leave Payments

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX NWS Code Object Description

2300 Special Allowances 2313 Tuition 2393 Other Special Allowances

2400 Professional Services 2413 Reimbursement for Employee Physicals and Other Health Related Services 2493 Other Professional Services Paid on Behalf of Employees

2800 Mandatory Coverage 2813 Reimbursement to State for Retirement and Federal Program Salaries 2823 Contribution to State and Local Retirement Funds 2833 Employer Social Security 2843 Workman's Compensation 2853 Unemployment Compensation

2900 Other Employee Benefits 2923 Cash in Lieu of Benefits 2993 Other Benefits (like Paid Service Credits and Personal Use of Company Owned Vehicles)

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX NWS Code Object Description 3000 - 4000 PUR C H ASE D SE R V I C ES (N O N-SA L A R Y I T E MS)

3100 Professional and Technical Services 3110 Instructional Services 3120 Employee Training and Development Services (employee tuition) 3130 Pupil Services 3140 Staff Services 3150 Management Services 3160 Management Information Services 3170 Legal Services 3180 Audit Services 3190 Other Professional and Technical Services

3200 T ravel/Workshops - Staff 3210 Travel costs for regular duties (includes itinerant teachers) 3220 Workshops and Conferences

3300 Client/Pupil T ransportation 3310 Client/Pupil Transportation by Contract Carrier 3320 Allowance Paid Client/Pupils for Transportation 3330 Client/Pupils Transported by Private Automobile

3400 Communication 3410 Telephone - V.01 Phones 3430 Mail/Postage - includes delivery companies 3450 Copyright Fees and Software License/Agreements 3490 Other Miscellaneous Communications - (Cell phone charges)

3500 Advertisement 3510 Advertisement

3600 Printing and Binding 3610 Printing and Binding

3700 Tuition 3710 Tuition (to colleges)

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX NWS Code Object Description

3800 Utility Services 3830 Water Sewage 3840 Waste and Trash Disposal 3890 Other Utility Services

3900 Insurance and Bond Premiums 3910 Property and Liability (Includes Building Insurance) 3920 Errors and Omissions (Legal Liability) 3930 Fleet Insurance 3990 Other Insurance and Bond Premiums

4100 Repairs and Maintenance Services 4110 Land and Building 4120 Equipment 4130 Vehicle/Bus Repairs and Maintenance 4140 Software Maintenance Agreements 4190 Other Repairs and Maintenance

4200 Rentals 4210 Land and Building 4220 Equipment 4230 Vehicle/Bus Rentals (Includes when operated by School Employees) 4270 Technology Related Equipment 4290 Other Rentals

4900 Other Purchased Services 4910 Other Purchased Services (like field trip admission fee and/or bus tokens) 4990 Security Charge Back

5000 SUPPL I ES A ND M A T E RI A LS

5100 Teaching/Testing Supplies and Materials 5110 Teaching/Testing Supplies and Materials

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX NWS Code Object Description

5200 Textbooks 5210 Textbooks

5300 Educational Media Books (Additions to Existing Libraries) 5310 Educational Media (Additions to Existing Media Centers)

5400 Periodicals 5410 Periodicals

5500 Energy Supplies 5510 Natural Gas 5520 Electricity 5530 Bottled Gas 5540 Heating Oil 5550 Coal 5590 Other Energy Supplies

5600 Resale Supplies and Materials 5610 Food 5620 USDA Commodity Delivery Charge - Function 1297 is ONLY for Food Service Fund 5630 Merchandise 5640 Non-Food Items 5650 USDA Commodities Usage - Function 1297 is ONLY for Food Service Fund 5690 Other Resale

5700 T ransportation Supplies 5710 Motor Fuel, Oil, Grease 5720 Tires, Tubes, Batteries 5730 Vehicle Repair Parts 5790 Other Transportation Supplies

5900 Other Supplies 5910 Office Supplies 5980 Misc. Hardware and Tools 5990 Misc. Supplies and Materials

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX NWS Code Object Description

6000 C API T A L O U T L A Y

6100 Land 6110 Land

6200 Building and Additions 6210 Expenditures for Acquiring Existing Buildings 6220 Non-Property Expenditures for Buildings Built and Alterations Performed by Contractors 6230 Non-Property Expenditures for Buildings Built and Alterations Performed by ISD/LEA Staff

6300 Improvements Other Than Buildings 6310 Improvements Other Than Buildings - Depreciable 6320 Improvements Other Than Building - Non-Depreciable

6400 Equipment and Furniture 6410 New Equipment and Furniture - Depreciable 6420 New Equipment and Furniture - Non-Depreciable 6450 Equipment and Furniture - Depreciable 6460 Equipment and Furniture - Non-Depreciable

6500 Vehicles Other Than Buses 6510 New Vehicles Other Than Buses - Depreciable 6520 New Vehicles Other Than Buses - Non-Depreciable 6550 Replacement Vehicles Other Than Buses - Depreciable 6560 Replacement Vehicles Other Than Buses - Non-Depreciable

6600 School Bus Purchases 6610 New School Buses - Depreciable 6620 New School Buses - Non-Depreciable 6650 Replacement School Buses - Depreciable 6660 Replacement School Buses - Non-Depreciable 6670 Refurbished School Buses - Depreciable 6680 Refurbished School Buses - Non-Depreciable

6700 Educational Media and Text Books 6710 Text Books - Initial Furnishing - Depreciable 6720 Educational Media - Initial Furnishing - Depreciable

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX NWS Code Object Description

6900 Other Capital Outlay 6910 Other Capital Outlay - Depreciable 6920 Other Capital Outlay - Non-Depreciable

7000 O T H E R E XPE NDI T UR ES

7100 Redemption of Long-term Bonds, Loans and Capital Leases 7110 Redemption of Term Bond Principal 7120 Redemption of Serial Bond Principal 7130 Redemption of Furniture and Equipment Notes and Loans Principal 7140 Redemption of School Bond Loans Principal 7150 Capital Lease Redemption 7160 Redemption of School Bus Loan Principal 7190 Redemption of Other Long Term Debt Principal

7200 Interest on Debt 7210 Interest on Notes and Loans 7220 Interest on Serial Bonds 7230 Interest on Term Bonds 7240 Interest on School Bond Loans 7260 Interest on School Bus Loans 7290 Interest on Other Long Term Loans

7300 Other Financing and Debt Expenditures 7310 Other Bond Issuance Costs 7320 Payments to Bond Escrow Agent 7330 Payments for Premiums and Discounts

7400 Dues and Fees 7410 Dues and Fees

7500 Claims and Judgements 7510 Claims and Judgements

7600 Taxes Abated and W ritten Off 7610 Taxes Abated and Written Off

7700 Amortization and Depreciation 7710 Amortization and Depreciation

ACCOUNT CODE STRUCTURE - EXPENDITURES OBJECT CODES XXXX 7800 Discounts on Food Service Sales 7810 Discounts on jFood Service Sales

7900 Miscellaneous Expenditures 7910 Miscellaneous Expenditures

8000 O U T G O IN G T R A NSF E RS & O T H E R T R A NSA C T I O NS

8100 Fund Modifications 8110 Fund Modifications

8200 Payments to Other Public Schools Districts 8210 Tuition payments to other public schools 8220 Payment to another public schools district for services rendered 8290 Other Transits

8300 Payments to Other Public School Districts O U TSID E of Michigan 8310 Payments to Other Public School Districts OUTSIDE of Michigan

8500 Sub-G rantee Disbursements 8510 Sub-Grantee Disbursements

8900 Other T ransactions 8910 Other Transactions

9900 Internal Reporting Only (Indirect Cost) 9990 Indirect Cost Recovery

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions 1000 SALARIES

1100 Administration 1232 111X Superintendent 12XX 112X Assistant Superintendent 12XX 113X Administrative Assistant 1231 114X Board Member 1241 115X School Direction and Management (Principal) 12XX, 13XX 116X Supervision/Direction ­ Instructional Staff 12XX­13XX 117X Program/Department Direction 1281 118X Research 12XX­13XX 119X Other Administration

1200 Professional ­ Educational 1221, 13XX 121X Curriculum 1212, 13XX 122X Counseling 1222, 13XX 123X Educational Media Specialist 11XX, 1219, 13XX 124X Teaching 1218, 1219, 1221,13XX 125X Instructional Consulting 1222, 13XX 126X Instructional Media 1217,1222, 13XX 127X Visually Handicapped Media 1215, 13XX 128X Speech and Language Therapist 11XX, 121X, 122X,13XX 129X Other Professional Educational

1300 Professional ­ Business 1252, 1285, 13XX 131X Accounting 1252, 1285, 13XX 132X Auditing 123X, 1283, 13XX 133X Legal 1283, 13XX 134X Personnel 1261, 13XX, 1453 135X Architect ­ Engineer 12XX, 13XX 139X Other Professional ­ Business

1400 Professional ­ Other 1213, 13XX 141X Medical ­ Dental 1214, 13XX 143X Psychological 1216, 13XX 144X Social Work 1213, 13XX 145X Nursing 1213, 13XX 147X Physical Therapy 1213, 13XX 148X Occupational Therapy 12XX, 13XX 149X Other Professional ­ Other

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions

1500 Technical 1284, 1285 151X Information Management 1252 153X Purchasing 121X, 1227, 13XX 154X Testing 126X, 127X, 13XX, 145X 155X Crafts and Trades 11XX­13XX 156X Recreation/Coaches 12XX, 13XX 159X Other Technical

1600 Operation and Service 1257, 1261, 1271, Vehicle Operation (driver of bus, truck, or 1297,13XX 161X auto) 12XX, 13XX 162X Secretary ­ Clerical ­ Bookkeeper 11XX, 12XX, 13XX 163X Aides (parapros, aides, bus attendants, etc.) 1261, 13XX 164X Custodian Food Service ­ Function 1297 NOT for 1297 165X General Fund 1219, 1266 166X Security and Monitors 12XX, 13XX 167X Laborer 1211, 1285 168X Attendance 11XX­13XX, 145X 169X Other Operation and Service

1700 Special Salary Payments 11XX­13XX, 145X 172X Disability Payments 11XX­13XX, 145X 175X Sabbatical Leave Pay 11XX­13XX, 145X 176X Termination Pay (Severance) 11XX­13XX, 145X 179X Other Special Payments

1800 Temporary Salaries 12XX, 13XX 181X Administration 11XX, 121X, 122X, 13XX 182X Professional ­ Education 125X, 128X, 13XX, 145X 183X Professional ­ Business 12XX, 13XX, 145X 184X Professional ­ Other 12XX, 13XX, 145X 185X Technical Operation and Services, includes Aides 11XX­13XX 186X (Teacher Assistants) 11XX, 1221, 13XX 187X Teaching 12XX, 13XX 188X Clerical/Administrative Support 11XX­13XX 189X Other Temporary Salaries

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions

1900 Overtime Salaries and Extension of Contract 12XX­13XX 191X Administration 11XX, 121X, 122X, 13XX 192X Professional Educational 125X, 128X, 13XX, 145X 193X Professional ­ Business 12XX 194X Professional Development 12XX­13XX, 145X 195X Technical Operation and Service, includes Aides (Teacher 11XX­13XX 196X Assistants)

11XX, 1221, 13XX 197X Teaching 12XX, 13XX 198X Clerical/Administrative Support 11XX­13XX 199X Other Overtime Salaries

2000

2100 Employee Insurance 11XX­13XX, 145X 2113 Group Life 11XX­13XX, 145X 2123 Group Disability 11XX­13XX, 145X 2133 Group Health and Accident 11XX­13XX, 145X 2143 Dental Health Care 11XX­13XX, 145X 2153 Vision Care 11XX­13XX, 145X 2193 Other

2200 Special Leave Payments 11XX­13XX, 145X 2213 Early Retirement Incentives 11XX­13XX, 145X 2293 Other Special Leave Payments

2300 Special Allowances 11XX­13XX, 145X 2313 Tuition 11XX­13XX, 145X 2393 Other Special Allowances

2400 Professional Services Reimbursement for Employee Physicals and 11XX­13XX, 145X 2413 Other Health Related Services Other Professional Services Paid on Behalf of 11XX­13XX, 145X 2493 Employees

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions

2800 Mandatory Coverage Reimbursement to State for Retirement and 11XX­13XX, 145X 2813 Federal Program Salaries Contribution to State and Local Retirement 11XX­13XX, 145X 2823 Funds 11XX­13XX, 145X 2833 Employer Social Security 11XX­13XX, 145X 2843 Workman's Compensation 11XX­13XX, 145X 2853 Unemployment Compensation

2900 Other Employee Benefits 11XX­13XX, 145X 2923 Cash in Lieu of Benefits Other Benefits (like Paid Service Credits and 11XX­13XX,145X 2993 Personal Use of Company Owned Vehicles)

3000 ­ 4000 PURCHASED SERVICES (NON­SALARY ITEMS)

3100 Professional and Technical Services 11XX, 1221, 13XX 3110 Instructional Services Employee Training and Development Services 1221,1283,13XX 3120 (employee tuition) 121X,1293, 13XX 3130 Pupil Services 12XX 3140 Staff Services 12XX­13XX 3150 Management Services 1225, 1227, 1284 3160 Management Information Services 12XX, 13XX, 145X 3170 Legal Services 1231, 1459 3180 Audit Services 11XX­13XX, 145X 3190 Other Professional and Technical Services

3200 Travel/Workshops ­ Staff Travel costs for regular duties (includes 11XX­13XX 3210 itinerant teachers) 11XX­13XX 3220 Workshops and Conferences

3300 Client/Pupil Transportation 1271, 13XX 3310 Client/Pupil Transportation by Contract Carrier Allowance Paid Client/Pupils for 1271, 13XX 3320 Transportation Client/Pupils Transported by Private 1271, 13XX 3330 Automobile

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions

3400 Communication 12XX, 13XX 3410 Telephone 12XX, 13XX 3430 Mail/Postage Copyright Fees and Software 11XX­13XX 3450 License/Agreements 12XX, 13XX 3490 Other Miscellaneous Communications

3500 Advertisement 12XX, 13XX 3510 Advertisement

3600 Printing and Binding 11XX­13XX 3610 Printing and Binding

3700 Tuition 11XX, 13XX, 1431 3710 Tuition (to colleges)

3800 Utility Services 1261, 13XX 3830 Water Sewage 1261, 13XX 3840 Waste and Trash Disposal 1261, 13XX 3890 Other Utility Services

3900 Insurance and Bond Premiums Property and Liability (Includes Building 1261 3910 Insurance) 1259 3920 Errors and Omissions (Legal Liability) 1261, 1271, 1297, 13XX 3930 Fleet Insurance 1259 3990 Other Insurance and Bond Premiums

4100 Repairs and Maintenance Services 1261, 13XX 4110 Land and Building 11XX­13XX 4120 Equipment 1257, 1261, 1271, 1297, 13XX 4130 Vehicle/Bus Repairs and Maintenance 11XX­13XX 4140 Software Maintenance Agreements 12XX, 13XX 4190 Other Repairs and Maintenance

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions

4200 Rentals 1261, 13XX 4210 Land and Building 11XX­13XX 4220 Equipment Vehicle/Bus Rentals (Includes when operated by 1257,1261,1271,1297,13XX 4230 School Employees) 11XX­13XX 4270 Technology Related Equipment 11XX­13XX 4290 Other Rentals

4900 Other Purchased Services Other Purchased Services (like field trip 11XX­13XX 4910 admission fee and/or bus tokens)

5000 SUPPLIES AND MATERIALS

5100 Teaching/Testing Supplies and Materials

11XX­122X, 13XX 5110 Teaching/Testing Supplies and Materials

5200 Textbooks 11XX, 13XX 5210 Textbooks

Educational Media Books (Additions to 5300 Existing Libraries) Educational Media (Additions to Existing Media 1122, 1222,13XX 5310 Centers

5400 Periodicals 11XX­13XX 5410 Periodicals

5500 Energy Supplies 1261, 13XX 5510 Natural Gas 1261, 13XX 5520 Electricity 1261, 13XX 5530 Bottled Gas 1261, 13XX 5540 Heating Oil 1261, 13XX 5550 Coal 1261, 13XX 5590 Other Energy Supplies

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions

5600 Resale Supplies and Materials 11XX­13XX 5610 Food USDA Commodity Delivery Charge ­ Function 1297 is 1297 5620 ONLY for Food Service Fund 11XX­13XX 5630 Merchandise 11XX­13XX 5640 Non­Food Items USDA Commodities Usage ­ Function 1297 is 1297 5650 ONLY for Food Service Fund 11XX­13XX 5690 Other Resale

5700 Transportation Supplies 1261, 1271, 13XX 5710 Motor Fuel, Oil, Grease 1261, 1271, 13XX 5720 Tires, Tubes, Batteries 1261, 1271, 13XX 5730 Vehicle Repair Parts 1261, 1271, 13XX 5790 Other Transportation Supplies

5900 Other Supplies 2XX, 3XX 5910 Office Supplies 1XX­3XX 5980 Misc. Hardware and Tools 1XX­3XX 5990 Misc. Supplies and Materials

6000 CAPITAL OUTLAY

6100 Land 1451 6110 Land

6200 Building and Additions 1455, 1456 6210 Expenditures for Acquiring Existing Buildings Non­Property Expenditures for Buildings Built 1455,1456 6220 and Alterations Performed by Contractors Non­Property Expenditures for Buildings Built 1455, 1456 6230 and Alterations Performed by ISD/LEA Staff

6300 Improvements Other Than Buildings Improvements Other Than Buildings­ 1452, 1459 6310 Depreciable Improvements Other Than Buildings­Non­ 1452, 1459 6320 Depreciable

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions

6400 Equipment and Furniture 11XX­13XX, 145X 6410 New Equipment and Furniture ­ Depreciable New Equipment and Furniture ­ Non­ 11XX­13XX, 145X 6420 Depreciable 11XX­13XX, 145X 6450 Equipment and Furniture ­ Depreciable 11XX­13XX, 145X 6460 Equipment and Furniture ­ Non­Depreciable

6500 Vehicles Other Than Buses 1261, 1271, 13XX 6510 New Vehicles Other Than Buses ­ Depreciable New Vehicles Other Than Buses ­ Non­ 1261, 1271, 13XX 6520 Depreciable Replacement Vehicles Other Than Buses ­ 1261, 1271, 13XX 6550 Depreciable Replacement Vehicles Other Than Buses ­ Non ­ 1261, 1271,13XX 6560 Depreciable

6600 School Bus Purchases 1271, 13XX 6610 New School Buses ­ Depreciable 1271, 13XX 6620 New School Buses ­ Non­Depreciable 1271, 13XX 6650 Replacement School Buses ­ Depreciable 1271, 13XX 6660 Replacement School Buses ­ Non­Depreciable 1271, 13XX 6670 Refurbished School Buses ­ Depreciable 1271, 13XX 6680 Refurbished School Buses ­ Non­Depreciable

6700 Educational Media and Text Books 11XX, 145X 6710 Text Books ­ Initial Furnishing ­ Depreciable Educational Media ­ Initial Furnishing ­ 1222, 145X 6720 Depreciable

6900 Other Capital Outlay 11XX­13XX 6910 Other Capital Outlay ­ Depreciable 11XX­13XX 6920 Other Capital Outlay ­ Non­Depreciable

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions

7000 OTHER EXPENDITURES

7100 Redemption of Long­term Bonds, Loans and Capital Leases 1511 7110 Redemption of Term Bond Principal 1511 7120 Redemption of Serial Bond Principal Redemption of Furniture and Equipment Notes 1511 7130 and Loans Principal 1511 7140 Redemption of School Bond Loans Principal 1511 7150 Capital Lease Redemption 1511 7160 Redemption of School Bus Loan Principal 1511 7190 Redemption of Other Long Term Debt Principal

7200 Interest on Debt 1259, 1511 7210 Interest on Notes and Loans 1511 7220 Interest on Serial Bonds 1511 7230 Interest on Term Bonds 1511 7240 Interest on School Bond Loans 1511 7260 Interest on School Bus Loans 1511 7290 Interest on Other Long Term Loans

7300 Other Financing and Debt Expenditures 151X 7310 Other Bond Issuance Costs 151X 7320 Payments to Bond Escrow Agent 151X 7330 Payments for Premiums and Discounts

7400 Dues and Fees 11XX­13XX, 145X, 151X 7410 Dues and Fees

7500 Claims and Judgements 1231, 1259, 1283 7510 Claims and Judgements

7600 Taxes Abated and Written Off 1259, 1511 7610 Taxes Abated and Written Off

7700 Amortization and Depreciation 1711 7710 Amortization and Depreciation

7800 Discounts on Food Service Sales 1297 7810 Discounts on Food Service Sales

ACCOUNT CODE STRUCTURE - EXPENDITURES A L L O W A B L E F UN C T I O N C O D ES W I T H O BJE C T C O D ES

Allowable Functions Codes Object Descriptions

7900 Miscellaneous Expenditures 11XX­13XX, 145X 7910 Miscellaneous Expenditures

OUTGOING TRANSFERS & OTHER 8000 TRANSACTIONS

8100 Fund Modifications 16XX 8110 Fund Modifications

8200 Payments to Other Public Schools Districts in Michigan 11XX 8210 Tuition payments to other public schools Payment to another public school district for 11XX­13XX, 145X 8220 services rendered 11XX­13XX, 145X 8290 Other Transits

8300 Payments to Other Public School Districts OUTSIDE of Michigan Payments to Other Public School Districts 1421 8310 OUTSIDE of Michigan

8500 Sub ­Grantee Disbursements 141X, 142X, 144X 8510 Sub­Grantee Disbursements

8900 Other Transactions 141X, 142X, 1441, 149X 8910 Other Transactions

9900 Internal Reporting Only (Indirect Cost) 16XX 9990 Indirect Cost Recovery

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SU BJE C T C O D ES

X X X X

11 PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code 9th Grade Initiative 2020 Abatement 006 0950 Achievement 044 0960 ADA Architectural Fees 029 0967 ADA-Americans W/Disabilities Act 028 0965 Added Cost 008 0970 Administration 012 0975 Adult Activities 022 0980 Advisory/Forum 024 0985 Aeronautics/Aviation/Aerospace Science & Technology 0569 Agricultural Business and Management 0504 Agriculture, Agricultural Operations and Related Sciences 0501 Airframe Technology 0553 Animal Health & Veterinary Science 0507 Applied Horticultural and Horticultural Operations 0505 Apprenticeship Training 032 0990 Army (JROTC) 0519 Art 040 1000 Assistive Technology 035 0035 Athletic Insurance 048 1010 Athletic Trainer 052 1020 Audio Visual 056 1030 Audiologist 034 0034 Autistic Impaired 193 0193 Automobile Technician 550 0550 Avionics Maintenance Technology 572 0572 AWWA River Connections 0914 Band 064 1050 Bilingual 080 1060 Biotechnology 506 0506 Biotechnology Medical Sciences 0583 Boys Activities 088 1075

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code Building Maintenance 541 0541 Bus Aides/Monitors 104 1090 Bus Drivers 108 1095 Business Administration Management and Operations 0594 Business Education 112 1110 Business/Computers/Finance 116 1120 Camp 118 1140 Career Education 120 1150 Carpentry 1155 Ceilings 124 1160 Chalk/Tack Boards 126 1170 Chess 122 1171 Child and Custodial Care Services 0521 Child Care 128 1172 Child Find Coordinator 084 0084 Class Activities 136 1175 Classroom Support c/o 0816 Club 138 1178 Co-Ed 143 1185 Cognitive Impairment 110 0110 Collision Repair Technician 0549 Commencement 144 1187 Commercial Art 148 1188 Commercial Foods 152 1189 Community Resources 160 1190 Comprehensive High School 164 1191 Comprehensive School Ref 0870 Computer Programming/Programmer 0595 Computer Systems Networking and Telecommunications 0597 Conflict Management 168 1198 Construction Trades 0540 CO-OP Program 140 1186

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code Cosmetology 176 0531 Cosmetology 176 1200 Court Liaison 180 1203 Crafts 184 1215 Cultural Arts 188 1240 Curriculum Development/Instruct 192 1241 Curriculum Leader 196 1242 Dance 200 1250 Demographics 204 1260 Diagnostic Services 0581 Digital/Multimedia and Information Resources Design 0596 Director 082 0082 Director 1280 Drafting and Design Technology 0560 Drivers Ed 216 1285 Early Childhood Special Education Classroom 0191 Early College Alliance 210 1302 Early Intervention Services - Birth to Three 080 0080 Ecology/Outdoor Conserv. 224 1300 Education General 0524 Electrical and Power Transmission Installation 0539 Electrical/Electronics Equipment Installation and Repair General 0542 Electrical/Mechanical 236 1305 Electro-Mechanical Technology 0544 Elementary Coordinator 239 1306 Elementary Planning Time 240 1307 Emotionally Impaired 0140 Engineering Technology 0573 English 248 1310 Enrichment Administration 254 1312 Executive Secretary 260 1320 Extended Day Option 256 1321

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code Family and Consumer Sciences 0520 Fashion Design 0574 Fees-Architect/Engineer 261 1350 Fees-Construction Manager 263 1351 Field Trips 264 1360 File Storage 0881 Finance and Financial Management Systems 0593 First Aid 268 1365 First Robotics 0854 First Steps Cash Match 132 1370 Fitness 272 1375 Floors 270 1380 Foreigh Language 280 1400 Forensics 284 1402 Full Day Kindergarten 296 1450 General Conditions 300 1500 Girls Activities 304 1510 Golden Apple Award 310 1525 Graphic Arts 308 1531 Graphics and Printing Technology and Communications 0562 Grounds/Site 316 1540 Guidance Counselors 320 1550 Health 328 1600 Health Care Aides 017 0017 Health Informatics 0582 Health Services 010 0010 Hearing Impaired 0160 Heating, Air Conditioning, Ventilation, and Refrigeration 0545 High School Activities 1605 High School Curriculum 360 1650 High School Initiatives 367 1655 High School Requirements 368 1660

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code History 340 1670 Hobbies 344 1675 Home Building Program 096 1678 Home Furnishings Equipment Installers and Consultants 0534 Homebound (Not Special Ed) 358 1679 Homebound/Hospitalized Services 074 0074 Hospitality/Culinary Arts 354 1682 HS/MS Improvement 366 1684 Human Resource Servs. Supervisor 372 1686 Humanities 370 1687 HVAC (Heating,Ventilation,Air 336 1692 Inclusion 1740 Individual Learning Center 374 1750 Industrial Arts 378 1753 Industrial Equipment Maintenance and Repair 0546 Industrial Production Technology/Technician 0533 Instructional Aide 0197 Interdisciplinary 390 1755 Interpreter 0199 Interscholastic 394 1758 Intramural 398 1760 Jazz 402 1800 Language 414 1850 Lead Teacher 422 1860 Learning Disabled 150 0150 Library 428 1870 Literacy Development 430 1873 LRE Classroom Instructional Aide 196 0196 Machine Tool Operation/Machine Shop 0564 Maintenance 438 1900 Marine Maintenance 0570 Marketing, Sales and Service 0510

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code Marketing/Merchandise 454 1920 Mathematics 442 1922 Mathematics Initiative 445 1925 Mechanical Drafting 0576 Mechanics 446 1928 Mechatronics 0575 Medium/Heavy Truck Technician 0551 Mentor Program 450 1930 Middle Sch Clubs& Act... -Rec 456 1940 Middle School Curriculum 455 1941 Middle School Review Program 460 1942 Moch PE & HLTHY Eatting Program 1947 Moderate Cognitive Impairment 0120 Multi-Art 462 1950 Multi-Cutural 458 1952 Music 470 1955 Music (Choral) 474 1960 Music (Instrumental) 478 1965 Natural Resources and Conservation 0502 New Classroom 490 2000 Non-Instructional Aide 0198 Noon Supervision 494 2030 Nurse 015 0015 Nurses 502 2050 Nurses 502 2850 Nursing 1454 Occupational Therapy 011 0011 Occupational Therapy Assistant 012 0012 Office 510 2055 One On One 2060 Options - mentor on-line 2071 Orientation Mobility Assistant 052 0052

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code Orientation Mobility Specialist 051 0051 Other Pupil Support 076 0076 Outreach 522 2070 Partners for Excellence 530 2100 Per Capita Adjustment 534 2120 Perkins 0836 Personal and Culinary Services 0523 Philosophy 542 2130 Photography 546 2132 Physical Education 554 2135 Physical Therapy 013 0013 Physical Therapy Assistant 014 0014 Physically and Other Health Impaired (POHI) 0180 Physician 016 0016 Physics 566 2136 Planetarium 570 2140 Playgrounds 572 2142 Plumbing Technology 0547 Power Plant Technology (Aircraft) 0554 Premium Pay 574 2150 Preprimary 2202 Preschool Tuition 2205 Psychiatrist 022 0022 Psychological Services 2160 Psychologist 021 0021 Public Safety/Protective Services 0538 Quest Camp 526 2200 Radio & TV Broadcasting Technology 0530 Reading 598 2210 Reading Improvement/Language Art 594 2220 Resource Room 0194 Revenue Enhancement Income 608 2250

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code Rising Scholars 2260 Roofs 610 2270 Scarlett Initiative 605 2300 School Age Parent 614 2320 School Social Worker 041 0041 Science 618 2321 Secondary Coordinator 615 2330 Settlements 650 2340 Severely Language Impaired 0192 Severely Multiply Impaired 0190 Sewers 625 2343 Site-Based Management 630 2350 Small Engine and Related Equipment Repair 0552 Social Studies 638 2360 Social Work Services 042 0042 Special Ed Float Teams 2363 Special Education Early Childhood Services 3-5 Non Early On 0270 Special Education Early Childhood Services Birth to Three 0271 Speech (Not Special Ed) 654 2365 Speech and Language Pathologist 032 0032 Speech and Language Pathologist Assistant 033 0033 Speech and Language Therapist 031 0031 Speech/Audiology Services 2367 Stage Manager 662 2370 State Mandates 670 2372 Storage Cabinets/Lockers 678 2375 Substance Abuse 686 2385 Substitute Custodians 682 2390 Summer Production 690 2395 Supervisor 081 0081 System Administration/Administrator 0598 Taxes 0128

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code TC Autistically Impaired 067 0067 TC Emotionally Impaired 062 0062 TC Hearing Impaired 064 0064 TC Learning Disabled 063 0063 TC Mentally Impaired 061 0061 TC POHI 066 0066 TC Visually Impaired 067 0065 Teacher Assistants 708 2400 Teacher Clerk 712 2405 Tech Prep Grant 0840 Tech Readiness Infras Grant 0833 Technology 730 2410 Terminal Pay 738 2415 Testing/Surveyors 740 2420 Theft 742 2430 Therapeutic Services 0580 Tournaments 710 2450 Transition/Noon Hour 714 2460 Transportation 099 0099 Unassigned 000 0000 Union Representatives 720 2525 Video 722 2550 Virtual University 2553 Visual & Performing Arts 0571 Visually Impaired 0170 Vocational Education - General Education 078 0078 Vocational Education - Special Education 079 0079 Voice Over IP - VOIP 735 2560 Welding, Brazing, and Soldering 0566 Wellness Program 2600 Windows 744 2650 Wireless Network 736 2655

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code Woodworking General 0567 Youth Activities 748 2700

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code

G rant Program (Federal 800 & Local 900) A2 PTOTS MS 4PM Bus 938 0938 A2 PTOTS School Messenger 937 0937 A2 PTOTS Transportation Fund 922 0922 AAACF-Pioneer Academics & Athletics Fund 902 0902 AAPSEF - Community Builders 934 0934 AAPSEF - IMRA Argus Planet 933 0933 AAPSEF - Mini Grants 900 0900 AAPSEF - My Access! PD 907 0907 AAPSEF - Spring Mini Grants 940 0940 AAPSEF Comp 920 0920 AAPSEF Designated Grants 925 0925 AAPSEF Elementary Enrichment 919 0919 AAPSEF Elementary Instruments 924 0924 AAPSEF Environmental Science 923 0923 AAPSEF EPAS Tests 918 0918 AAPSEF GRK Women's Society 931 0931 AAPSEF Homeless Liaison 930 0930 AAPSEF Karen Thomas Fund 939 0939 AAPSEF MS After School Bus 932 0932 AAPSEF Music Together 928 0928 AAPSEF Village Fund 911 0911 AAPSEF World Language 926 0926 Adult Basic Education 865 0865 Adult Ed - Local Funds 935 0935 Adult Ed EL Civics Grant 867 0867 Adult Ed Institutional 868 0868 Adult Education 2011 868 3311 ARRA 897 0897 ARRA Early On 829 0829 ARRA Early On 882 0882

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code ARRA Equipment Assistance 899 0899 ARRA Headstart 896 0896 ARRA Homeless Grant 869 0869 ARRA IDEIA Assistive Tech 892 0892 ARRA IDEIA Classroom 893 0893 ARRA IDEIA Disprop 886 0886 ARRA IDEIA ESY Program 891 0891 ARRA IDEIA Peer-Mentoring 889 0889 ARRA IDEIA Prof Learning 887 0887 ARRA IDEIA Sec Curr Development 888 0888 ARRA IDEIDA Preschool 894 0894 ARRA NWLB Grant Adult Ed 866 0866 ARRA Psychological Evaluations 890 0890 ARRA Stabilization Funds 898 0898 ARRA Title I 895 0895 ARRA title II, D 859 0859 Comerica School Messenger 0947 Early On Through WISD 0830 Early Reading First 0847 Grants Admin 800 0800 Grants Administration 800 1530 GSRP 0834 GSRP - Carryover 0835 Head Start 0831 Head Start T&TA 0832 IDEIA Classroom Support F2 0815 IDEIA Disprop c/o 0827 IDEIA Disproportionality 0826 IDEIA F2A Esy c/o 0823 IDEIA F6 Esy Support 0822 IDEIA Individual Eval F5 0817 IDEIA PreK Incentive c/o 0821

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code IDEIA Preschool c/o 0825 IDEIA Preschool F1 0819 IDEIA Preschool Incentive 0820 IDEIA Prof Development F4 0818 IDEIA Staff Development c/o F4 0824 JBSD Foundation 0908 JBSD Foundation 0916 Kiwanis - Website Development 0912 Kiwanis Books - Home School 0921 Kiwanis Club Env Ed Project 0909 Leadership & Design WISD 0901 MACUL Grant 0904 MDCH PE & Healthy Eatting Prgrm 855 0855 MDEQ Chemical Waste Reduction 872 0872 MEA AAEA-AAEA/P Partners 0906 National Wildlife Foundation 0903 REMS - SDFS&C National Program 0874 Safe & Drug-Free Schools 0845 School Messenger 0927 Schools Attuned - Pfizer 0913 SDFS Carryover 0846 Section 107 0807 SME Education Foundation 0917 Thurston Pond Restoration 0873 Timely Data Reporting 0880 Title I AAPS 0802 Title I AAPS Carryover 0803 Title I Help Source 0804 Title I Help Source c/o 0805 Title I Part D 0806 Title I, Part A 0801 Title II, A Carryover 0857

ACCOUNT CODE STRUCTURE - EXPENDITURES

PR O G R A M/SUBJE C T C O D ES X X X X

Program/Subject Description CIMS Code NWS Code Title II, D, Technology 0860 Title II, Part A 0858 Title III 0863 Title III, Carryover 0864 Title V, Carryover 0862 Toshiba America 0936 Toyota Tapestry/NSTA CL 0905 Undesignated Grant 0879 Visteon - Environmental Science 0915 Waters Foundation 0949 WRAT Radio @ Huron - AAACF 0910

ACCOUNT CODE STRUCTURE - EXPENDITURES

G R A N T/A C T I V I T Y C O D ES

X X X X

11 G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code

2004 Bond Refinance 2412 9725 2004 Bond Refinance 2412 9746 2006 Grant 0006 2007 Grant 0007 2008 Grant 0008 2009 Grant 0009 2011 Grant 0001 2012 Grant 0002 2013 Grant 0003 2014 Grant 0004 2015 Grant 0005 31 D School Lunch 9752 4th Grade Overnight Trip 8894 9728 5th Grade Trip/Camp/Etc. 8895 9729 A Capella 6810 9500 AAEA Meeting 4280 9530 AARA Revenues - 2010 6370 ABE Regular Programs 6870 9501 Academic Games 6850 9502 Adapted 9430 Adult Baseball 9410 Adult Basketball 9411 Adult Ed El Civics 0674 9503 Adult Ed El Civics - 2011 6741 Adult Ed El Civics - 2012 6742 Adult Ed El Civics - 2013 6743 Adult Ed El Civics - 2014 6744 Adult Ed Institutional 0675 9504

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Adult Ed Institutional - 2011 6751 Adult Ed Institutional - 2012 6752 Adult Ed Institutional - 2013 6753 Adult Ed Institutional - 2014 6754 Adult Education 9505 Adult Education - 2011 3311 Adult Education 2012 3312 Adult Education 2013 3313 Adult Education 2014 3314 Adult Softball 9413 Adult Volleyball/Pickleball 9414 Advanced Placement 6890 9506 All Sports 6000 9507 American Red Cross Club 3100 9508 Andrew Peterson DECA Award 9040 9861 Ann Arbor City 9001 Ann Arbor Township 9002 Arbitration 4360 9510 Architecture Academy 3080 9511 ARRA First Steps 0641 9512 ARRA First Steps - 2011 6411 ARRA First Steps - 2012 6412 ARRA Homeless Grant 2010 6350 ARRA Revenues 0230 9513 ARRA Revenues - 2011 6351 ARRA Revenues - 2011 6371 ARRA Revenues - 2011 6381 ARRA Revenues - 2011 6391

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code ARRA Revenues - 2011 8051 ARRA Revenues - 2012 6382 Art 9450 Asian Pac Educ Exchange 3105 9514 Asian Student Union 3110 9515 Athletic Administration 9100 Athletic Programs 9102 Athletic Subsidy 9779 Auditorium 0670 9516 Auto Service Program 6930 9741 Awards 6970 9517 B&S Millage 4440 9518 Band Camp 1830 9519 Band Uniforms 7010 9520 Baseball - Boys 6035 9311 Baseball - Girls 6035 9312 Basketball - Boys 6070 9213 Basketball - Girls 6070 9214 Basketball - Misc 6070 9212 BCBS/M - 125 9505 9804 BCN - AAEA - 125 9541 9810 BCN - Class 06 9543 9817 BCN - Support - 125 9542 9809 Bilingual 0040 9521 Billingual - 2014 0404 Black Student Union 3120 9522 Bldg. Beautification Program 7640 9523 BOE Receptions/Awards/Etc. 0690 9524

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Bowling - Boys 6075 9215 Bowling - Girls 6075 9216 Bruce Henry 9080 9854 Building Needs 4480 9736 Building Supervision 4490 9737 Bus Rider Safety 7025 9785 Bus. Mktg & I Tech Magnet 3130 9738 C Physics Club 3180 9525 C.O.P.E. 7030 9526 Canoe Club 3140 9761 Career & Technical Grant - 2011 4001 Career & Technical Grant - 2014 1604 Careet & Technical Grant 0160 9527 Cash over/short - Misc Local Rev 0800 0800 Cash Over/Short 2013 8003 CCHMO - 125 9515 9819 Cell Tower 1030 9528 Challenge Day 3148 9529 Challengers/Peace Jam 3150 9762 Cheerleading - Girls 6105 9218 Cheerleading-Girls 6105 9118 Chicago Trip 8800 9531 Children For Children 3160 9532 CI Classroom Club 3190 9533 Class Overload 0180 9534 Club 3200 9535 CNA - 125 9493 9803 Co Curricular Middle School 3215 9536

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Co Sponsored Programs 9540 COBRA 9465 9814 COE/COT 4560 9749 Com. Media Public Pol Management 9537 Community Bolunteers Club 3217 9538 Cooking 9431 Co-Op 2013 1403 Co-Op 2014 1404 Copy Machines 0940 9539 CREW-Coed 9119 Cross Country - Boys 6140 9121 Cross Country - Girls 6140 9122 Cross Country - Interscholastic 6140 9123 Crossing Guards 0950 9542 Cultural Arts Camps 9453 D.E.C.A. 3240 9543 Dance - Sport 6150 9451 Dance Team 3230 9768 Davis Vision 9465 9800 Dean Bodley Memorial Scholarship 9140 9850 Delta Dental 9525 9806 Department Administration 9400 Department Chair 4720 9544 Dependent Care - 125 9530 9807 Design Tech/Env Plng. Management 3242 9545 Dina Kahn Brotherhood Memorial F 9160 9855 Disproportionality 4870 9747 Doors & Windows Club PHS 3245 9767

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Drama 9452 Drug Free 0060 0600 Dual Enrollment 0975 9546 E 2020 Program 4110 9547 Early On Thru WISD 0757 9548 Education Job Fund 0240 9745 Educational Foundation 1015 9549 Elementary School 4120 9550 Enrichment 7090 9551 Enrichment Adminstration 9401 Equestrian - Girls 6175 9124 Equestrian club 6110 9552 Exams, Fees, Permits 1045 9553 Farm To School - Misc Local Rev 1050 1050 Field Hockey - Boys 9125 Field Hockey - Girls 9126 Figure Skating - Girls 6180 9228 Finance & Technology 9432 First Robotics 3494 First Steps 9490 Fitness 9460 Flower Fund 8995 9554 Food Service Extra Hours 1060 9753 Football - Boys 6210 9129 French 4020 9555 Friends of Pioneer Pool 71110 9556 FTE Reimbursements 1075 9557 Fun Run 3270 9558

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code FY 2009 2009 9565 FY 1990 1990 9754 FY 1994 1994 9755 FY 1995 1995 9756 FY 2000 2000 9559 FY 2003 2003 9560 FY 2004 2004 9561 FY 2005 2005 9562 FY 2006 2006 9563 FY 2007 2007 9730 FY 2008 2008 9564 FY 2010 2010 9566 FY 2011 2011 9567 FY 2012 2012 9568 FY 2013 2013 9569 FY 2014 2014 9570 FY 2015 2015 9571 FY 2016 2016 9572 FY 2017 2017 9573 Gay Straight Alliance 3280 9580 German 4040 9581 Global Improvement Society 3283 9582 Golf - Boys 6245 9331 Golf - Girls 6245 9132 Grammy Award 3284 9583 Grievance Settlement 0270 9733 GSRP C/O 0341 9584 GSRP C/O 2013 3413

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Gym Rental Program 9425 Gymnastics 6280 9427 Gymnastics - Girls 6280 9234 Habitat for Humanity 3285 9769 Hall Monitors 4760 9585 Harold M. Logan Memorial Fund 9170 9857 Harry Potter Club 3685 9772 Health & Wellness 9433 Health Place 101 3320 9586 Health SCI (HOSA) 3328 9587 Health/Medicine Magnet (SHS) 3295 9588 Hearing - Officer - 2012 1202 Hearing Impaired Interp 1280 9589 High School 4160 9744 High School Basketball 9417 High School Volleyball 9423 Hikone Exchange 8730 9428 Hikone Exchange Program 8730 9424 Hilone Exchange 8730 9590 Hip Hop Society Club 3325 9591 Hobbies 9434 Honor Level System (PHS) 3330 9592 Hospitality Today 3290 9593 House A 3960 9594 House B 3980 9595 House C 4000 9596 HSC Regular Programs 7140 9740 I.E.P.C. 4800 9739

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Ice Hockey - Boys 9235 Ice Hockey - Girls 9236 ID Cards 5680 9597 IDEA Preschool Incentive 0805 9598 IDEA Special Education 0801 9600 IDEA Special Education Carry Ove 0802 9599 Illness 4840 9734 Incentive Pay 4850 9601 Index 4920 9602 Inidan Amer. Student Assoc. 3345 9603 Instructional Sport Camp 9463 Interact Club 3350 9604 Japan Bus. Soc. Detroit 1775 Jewish Student Union 3358 9605 John D. Kreager Scholarship Fund 9180 9856 Karate 6385 9237 Key Club 3360 9606 Kickball 9412 Kids Club 3400 9607 Kids Club - 2008 3408 Kids Club - 2009 3409 LA Raza Club 3420 9783 Lacrosse - Boys 6420 9337 Lacrosse - Girls 6420 9338 Latin 4060 9608 Leadership Academy 0300 9609 League Team Sports 7330 9405 Legal Services 1370 9610

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Legal Settlements 5045 9611 Literary Magazines 7410 9612 Llama Club 3410 9770 Loans 1415 9764 Locks 5715 9613 Lodi Township 9010 M Macadam Memorial 9623 M.A.G.I.C. 34440 9781 M299 9476 9731 Mackinac Island 8810 9614 Magazines 5750 9759 Marilyn Malone Memorial Fund 9290 9858 Marketing Club 3485 9615 Martial Arts 9461 Math - 2014 0704 Math Assessment 5120 9616 MEAFS GTL - 125 9470 9801 Medical Reimbursement - 125 9545 9808 MESSA - 370 - 125 9560 9811 MESSA 393 9550 9820 Message Board 7450 9765 Michigan School Readiness 0340 9617 Michigan School Readiness 2014 3404 Middle School 4180 9421 Middle School 4180 9618 Minority Tchr. Retention 5150 9619 MIP Defined Contribution 0001 9815 Model UN 3560 9620

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Multi Art 9455 Music 9435 Music/Choral Camp 1920 9621 Muslim Student Assoc. 3580 9622 National Honor Society 3600 9624 Newspaper 7530 9625 Non Warranty 1110 9776 Non-League Sports Program 1100 9757 Northfield Township 9014 Ocean Science Quiz Bowl 3670 9626 On-Line Classes 9436 Operation Smile Club 3675 9627 Orbach-Bilik Scholarship 9300 9860 Orchestra 7570 9628 Overload 9778 P Club 3680 9629 Parent University 3700 9630 Parking Projects 1520 9631 Partnership UM World Language 1540 9632 Peace & Justice Club 3710 9633 Peer Mediation 8610 9634 Perkins Basic Grant 0400 9635 Perkins Basic Grant to St - 2011 6841 Perkins Basic Grant to St - 2012 6842 Perkins Basic Grant to St - 2013 6843 Personal Business 5240 9735 Pfizer Math/Science Fund 3683 9636 PHS Achievement Committee 3740 9637

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code PHS Special Olympics 3745 9638 PHS Timbersportsmen Club 3681 9771 Pittsfield Township 9015 Playground 7650 9639 Plays (Performing Arts) 7050 9640 Police Security 1555 9641 Pre-A-Porter Magazine Club 3765 9642 Preliminary School Aptitude 7690 9643 Premium Pay 5320 9645 Premium Pay Special Rates 5325 9644 Pre-School 0100 9646 Pre-School - 2010 3400 Pre-School - 2014 7234 Pre-School 2011 3401 Pre-School 2011 7231 Pre-School 2012 3402 Pre-School 2012 7232 Pre-School 2013 3403 Pre-School 2013 7233 Preschool Program 9487 Priority - 125 9516 9805 Professional Development 0390 9647 Programs for Disabled 7130 9438 Programs For Disabled 7130 9648 Property Tax Levy-Adjustments 9099 Property Tax Levy-Refunds 9098 PTSO 7810 9649 Quebec Trip 8820 9650

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Quest Camp 9483 Raffles Student Activity 5858 9651 Reading Apprenticeship 3774 9652 Recycling Club 9777 Reimbursement 1625 9653 Reserve - ENC Approp 1660 9751 Retired Employees 5330 9742 River Club 3775 9654 Robert Westfall Foundation 9864 Robotics Club 3770 9655 Rowing - Coed 9140 Rowing (Coed Spring) 9340 Ruth Datz Memorial Fund 9370 9853 SADD Students VS Destr. Dec. 3845 9656 Safety Patrol 7930 9657 Safety Town 7970 9480 Safety Town 7970 9658 Salem Township 9016 Sales 5785 9659 Salsa Club 3780 9773 Scarlett Initiative 0605 9660 School Age Child Care Camps 9485 School Age Child Care Program 9486 School Facility Rentals 9470 School Store 3785 9661 Science Project 4070 9662 Scio Township 9019 SDFS - Comm Service Grant 2010 6980

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code SDFS - Comm. Service Grant 0698 9663 Section 107 Adult Con. Education 0331 9664 Section 107 Funds 0107 9748 Section 504 Accomodations 9509 SEED 3850 9665 Senior & Graduate Activities 8090 9666 Senior Voices 3790 9667 Service Squad 8130 9668 SET 9570 9732 SET OPT/GT - 125 9490 9802 SET Option 9495 9818 SIF 9580 9821 Ski Club 3840 9760 Skiing - Boys 9239 Skiing - Girls 9240 Skyline H/S Transition 0610 9669 Skytime Instruction 9724 Sloan E. Staples Memorial 9400 9862 Soccer - Boys 6455 9141 Soccer - Girls 6455 9342 Soccer (other) 6455 9343 Softball - Girls 6490 9344 Space Camp 9780 Spanish 4080 9670 Spanish Honor Society 3870 9671 Special Education Grants 0120 9672 Special Education Grants - 2011 7571 Special Education Grants - 2011 8011

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Special Education Grants - 2011 8021 Special Education Grants - 2012 4002 Special Education Grants - 2012 7572 Special Education Grants - 2012 8012 Special Education Grants - 2012 8022 Special Education Grants - 2012 8052 Special Education Grants - 2013 4003 Special Education Grants - 2013 7573 Special Education Grants - 2013 8013 Special Education Grants - 2013 8023 Special Education Grants - 2013 8053 Special Education Grants - 2014 4004 Special Education Grants - 2014 7574 Special Education Grants - 2014 8014 Special Education Grants - 2014 8054 Special Olympics 9488 Special Services 1695 9673 St Grants Improv Tchr Qlty 2012 2102 St Grants Improv Tchr Qlty 2011 2101 St Grants Improv Tchr Qlty- 2013 2103 St Grants Improv Tchr Qlty 2014 2104 St. Grants Improv. Tchr. Quality 0210 9674 State Aid Foundation 0010 9675 Stone School 7790 9676 Strategic Planning 0450 9750 Student Activity Subsidy 1730 9677 Student Aid 8170 9678 Student Council 8210 9679

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Student Parking Stickers 5855 9680 Student Planners 8230 9681 Student Work Program 8330 9682 Students For Peace 3875 9683 Sub Teacher Litigation 1740 9684 Sub. Teacher Mgt. Service 5530 9685 Summer School 5400 9686 Sunshine Club 3880 9687 Superior Township 9021 Support Staff Prof. Dev. 1750 9688 Surplus Teacher 5405 9689 Swim 6525 9464 Swim & Dive - Boys 9245 Swim-A-Thon 3920 9782 Swimming - Coed/Misc 6525 9147 Swimming - Girls 6525 9246 Syncronized Swimming - Girls 6560 9248 Tamara Stewart Scholarship 9420 9863 TB & Flu Clinic 8370 9690 Tchr/Prin Trainin/Recruit 2011 7661 Tchr/Prin Trainin/Recruit 2012 7662 Tchr/Prin Trainin/Recruit 2013 7663 Tchr/Prin Trainin/Recruit 2014 7664 Teacher Travel 0480 9693 Teacher/Principal Train/Recruit 9691 Teachers Club 3940 9694 Teachers Subbing for Teachers 5430 9692 Tech Prep Title 2 Perkins - 2011 0472 4721

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Tennis 6595 9465 Tennis 6595 9695 Tennis - Boys 6595 9149 Tennis - Girls 6595 9350 Testing 1800 9696 Textbook Replacement/Resell 9763 Title 3 English Lang. Acquis. 0684 9697 Title I Headstart 0723 9698 Title I Headstart - 2010 7230 Title I Part A Reg. 0601 9699 Title I Regular 0140 9700 Title I Regular - 2009 6019 Title I Regular - 2010 6010 Title I Regular - 2011 6011 Title I Regular - 2012 6012 Title I Regular - 2013 6013 Title I Regular - 2014 6014 Title II Temp Hourly 0660 Title II, D Technology 0490 9701 Title II, D Technology - 2012 4902 Title III 6844 Title III Temp Hourly 0840 Title IV Safe/Drug Free 2012 0699 6992 Toronto Trip 8840 9702 Track - COED 9353 Track & Field - Boys 6630 9351 Track & Field - Girls 6630 9352 Trailblazers 3950 9703

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code Training Academy 5440 9784 Traverse City Trip 8845 9704 Trip - Vienna 8850 9705 Trips 8890 9706 Tutoring Program 3010 9707 Unassigned 0000 0000 Uniforms 9775 Unity Steppers 3956 9766 UNUM 9575 9816 UNUM Life - 125 9561 9812 UNUM LTD/STD - 125 9580 9813 Vehicles 7020 9708 Vending Machines 5925 9709 Vending Receipts 1530 9710 VICA 8450 9711 Village Fund 3040 9774 Volleyball - Boys 6665 9153 Volleyball - Girls 6665 9154 Washington DC I 8930 9712 Water Polo - Boys 6700 9155 Water Polo - Girls 6700 9356 Web Design club 3958 9713 Webster Township 9023 Weight Room 6720 9714 Welfare Students 8530 9715 Wendy Moorehead 9460 9859 West African Drum Choir 8980 9716 WIA Adult Ed Inst - 2010 0671 6710

ACCOUNT CODE STRUCTURE - EXPENDITURES

G rant/Activity Codes X X X X

Grant/Activity Description CIMS Code NWS Code WIA Adult Ed Inst - 2011 0671 6711 WIA Adult Ed Inst - 2012 0671 6712 WIA Adult Ed Inst - 2013 0671 6713 WIA Adult Ed Inst - 2014 0671 6714 WIA Adult Ed Instruction 0671 9718 Work Comp/Compensation 5600 9719 Workers' Compensation 5640 9720 World Crisis Awareness 3957 9721 Wrestling - Boys 6735 9257 Yearbook 8570 9722 Yellow Pages 5960 9743 Yoga 6770 9466 Youth Baseball/Softball 9415 Youth Basketball 1860 9416 Youth Enrichment 9440 Youth Enrichment Camps 9441 Youth Field Hockey 9418 Youth Flag Football 6205 9419 Youth Lacrosse 9420 Youth Senate 8620 9758 Youth Soccer 9421 Youth Sports Camp 1985 9445 Youth Sports Camps 1985 9462 Youth Volleyball 9422

ACCOUNT CODE STRUCTURE - EXPENDITURES

L O C A T I O N C O D ES

X X X X X

11 Location Codes X X X X X

Location Description CIMS Code NWS Code

Elementary Schools

Abbot Elementary School 302 00006

Allen Elementary School 309 01939

Angell Elementary School 311 00099

Ann Arbor Open at Mack 398 00163

Ann Arbor Pre-School 184 08589

Bach Elementary School 343 02303

Bryant Elementary School 360 06336

Burns Park Elementary 315 00455

Carpenter Elementary School 317 00533

Dicken Elementary School 319 00915

Eberwhite Elementary School 328 01064

Haisley Elementary School 332 01534

King Elementary School 335 05760

Lakewood Elementary School 336 08895

Lawton Elementary School 341 02143

Logan Elementary School 342 06697

Mitchell Elementary School 346 02582

Northside Elementary School 347 02766

Pattengill Elementary School 353 02973

Pittsfield Elementary School 359 03060

Preschool & Family Center 184 20184

Thurston Elementary School 366 04182

ACCOUNT CODE STRUCTURES - EXPENDITURES

Location Codes X X X X X

Location Description CIMS Code NWS Code

Wines Elementary School 368 04562

Middle Schools

A2 Open (Middle) 797 20797

Clague Middle School 769 06304

Forsythe Middle School 770 01271

Scarlett Middle School 771 05641

Slauson Middle School 772 03488

Tappan Middle School 774 04131

High Schools

A2 Tech High School 206 08680

Community High School 977 05745

Huron High School 975 05671

Pioneer High School 976 04882

Roberto Clemente 978 06542

Skyline High School 980 09840

Departments

Administration 000 00000

Administration Building 200 20200

Adult Education 206 20206

All Schools 227 20227

All Schools - High 900 20900

All Schools Elementary 300 20300

All Schools Middle 700 20700

ACCOUNT CODE STRUCTURES - EXPENDITURES

Location Codes X X X X X

Location Description CIMS Code NWS Code

Athletics Administration 110 20110

Balas 201 20201

Bilingual 264 20264

Board of Education 101 20101

Business Operations 154 20154

Capital Planning/Bond 151 20151

Career Awareness/Tech Ed 182 20182

Child Accounting 139 20139

Community Education 120 20120

Compensatory Ed. Admin 183 20183

Curriculum & Instruct 130 20130

Custodial 195 20195

Eberbach Cultural Arts Building 168 20168

Ed Computing/Tech 140 20140

Elementary Curriculum 268 20268

Environmental Services 190 20190

ESY 450 20450

Finance 133 20133

Fixed Charges 155 20155

Food Service 193 20193

Freeman 324 20324

Grounds 239 20239

Hearing Impaired 844 20844

ACCOUNT CODE STRUCTURES - EXPENDITURES

Location Codes X X X X X

Location Description CIMS Code NWS Code

High School Education 145 20145

Homeless Grant 00850

Homeless Grant 850 20850

Human Resources 138 20138

IMC 185 20185

Information Services 108 20108

Information Tech 156 20156

Instruction Administration 158 20158

Instruction Services 131 20131

Maintenance 196 20196

Math 261 20261

Middle School Curriculum 265 20265

Music 262 20262

Operations 126 20126

Partners for Excellence 127 20127

Physical Education 270 20270

Purchasing 152 20152

Rec & Community Ed 167 20167

Research Services 129 20129

Secondary Summer School 299 20299

SISS 180 20180

SISS 188 20188

Staff Development 125 20125

ACCOUNT CODE STRUCTURES - EXPENDITURES

Location Codes X X X X X

Location Description CIMS Code NWS Code

Superintendent 116 20116

Teacher Assistants Special Ed 165 20165

Transportation 197 20197

G rants - Special Education

IDEIA - Asst. Tech. Cons. 410 20410

IDEIA - Data Reviewer 420 20420

IDEIA - In-service 460 20460

IDEIA - Parent Involvement 440 20440

IDEIA - Peer-Peer 143 20143

Non-Public Schools

Ann Arbor Christian 833 20833

Christian Montessori 814 20814

Clonlara School 891 20891

Daycroft Montessori 898 20898

Fr. Gabriel Richard High 883 20883

Hebrew Day School 892 20892

Michigan Islamic Academy 818 20818

Private Non-Public School 817 20817

Rudolph Steiner School 863 20863

St. Francis of Assis 880 20880

St. Paul Lutheran School 890 20890

St. Thomas School 882 20882

ACCOUNT CODE STRUCTURES - EXPENDITURES

O T H E R/D EPA R T M E N T C O D ES

X X X X

11 Other/Department Codes X X X X

Other/Department Description CIMS Code NWS Code

A2 Tech Child Care 171 0171

AV Materials 350 0350

Bilingual Program 215 0215

Board of Education 700 0700

Bond Office 660 0660

Budget Subsidies 615 0615

Business Partnership/VOL 390 0390

Career/Tech Ed 340 0340

Child Accounting 805 0805

Clemente Summer School 210 0210

Communications Department 705 0705

Community Rec. & Ed 810 0810

Community Service Office 900 0900

Curriculum & Instruction 275 0275

Custodial Non-Salary 670 0670

Custodial Salary/Benefits 665 0665

Deputy Superintendent Office 280 0280

Directors Budget - Spec Ed 375 0375

Directors Budget - Spec Ed 376 0376

Discretionary at Risk 206 0206

Elections 730 0730

Elementary Curriculum 220 0220

Elementary Education 295 0295

ACCOUNT CODE STRUCTURES - EXPENDITURES

Other/Department Codes X X X X

Other/Department Description CIMS Code NWS Code

Elementary Summer School 200 0200

Employee Benefits 600 0600

Employee Relations 560 0560

Environmental Services 680 0680

Finance 625 0625

Fixed Charges 605 0605

Food Service 990 0990

Grant Year 2002 002 2002

Grants - Salaries 914 0914

Hearing Impaired 370 0370

HRS Office 525 0525

HS Education 315 0315

Info Tech/Computer Svcs 630 0630

Instructional Operation 330 0330

Instructional Tech 320 0320

Itinerant Travel 535 0535

Legal Services 550 0550

Literacy Development Program 296 0296

M/S Co-Curricular Coordinator 135 0135

Maintenance - Non Salary 675 0675

Maintenance Salary/Benefits 650 0650

Math 240 0240

MS Co-Curricular 450 0450

ACCOUNT CODE STRUCTURES - EXPENDITURES

Other/Department Codes X X X X

Other/Department Description CIMS Code NWS Code

MS Literacy 317 0317

MS/HS Curriculum 226 0226

Music/Art 235 0235

Noon Hour Supervisors 830 0830

Operations 610 0610

Other contracted Services 570 0570

Other Fringes 515 0515

Personnel Hourly 530 0530

Physical Education 230 0230

Preschool 335 0335

Purchasing 635 0635

Rec & Ed Athletics 870 0870

Research Office 325 0325

Salaries 620 0620

Science 250 0250

Secondary Summer School 205 0205

Secondary Summer School 207 0207

SISS 384 0384

SISS 385 0385

SISS 386 0386

SISS 388 0388

SISS 389 0389

Site Based Improvement 285 0285

ACCOUNT CODE STRUCTURES - EXPENDITURES

Other/Department Codes X X X X

Other/Department Description CIMS Code NWS Code

Staff Development 270 0270

Stone Adult/Alternate HS 835 0835

Superintendent 710 0710

Supplemental Pay 500 0500

Teacher Assistants 540 0540

Transportation 800 0800

Unassigned 000 0000

Virtual Academy 180 0180

ACCOUNT CODE STRUCTURES - EXPENDITURES

Supplies & Equipment C riteria

Is this a supply item or equipment? The criteria below may not fully resolve this “confusion”, but at least it will serve as a guide to assist readers in classifying an item as either ‘supply’ or ‘equipment’.

A. Criteria for Supply Items: A supply item is any material which satisfies one or more of the conditions listed below: 1) It is consumed in use. 2) It loses its original shape or appearance with use. 3) When damaged or some parts are lost, it is more expedient to replace the item with a new unit rather than repair it. 4) It is inexpensive; it may have the characteristics of equipment yet due to its small value, it is not advisable to capitalize it. 5) It loses its identity through incorporation into a different or more complex unit or substance.

B. Criteria for Equipment Items: An equipment item is an item which satisfies all of the following conditions listed below: 1) It retains its original shape with use. 2) It is non-expendable, that is, if it is damaged or parts are lost, it is usually more cost effective to repair the unit than replace it. 3) It is expensive and due to its value, it is more advisable to capitalize the item. 4) It does not lose its identity through incorporation into a different or more complex unit or substance.

A C C O UN T C O D E F UN C T I O N D E F INI T I O NS

M A IN C A T E G O R Y Sub-Category Definition

INSTRUCTION 100 Instruction includes the activities dealing directly with the teaching of pupils or the interaction between teacher and pupils. Teaching may be provided for pupils in a school classroom, in another location such as in a home or hospital, and other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. Included here are the activities of classroom aides, teacher assistants, supplies and machines that directly aid in the instructional process. Include the work of group and class sponsors and chaperones at student activities. Include activities associated with instructional field trips. (See page 7)

Basic Program Instructional activities including enrichment 110 designed primarily to prepare pupils for activities as citizens, family members, and workers, as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps. Includes Pre-kindergarten, Elementary, Middle-Junior High, and High School, as further defined below.

Added Needs Instructional Classroom Activities designed for 120 pupils added needs. Include both regular and summer programs.

Adult/ Continuing Learning experiences designed to develop Education knowledge and skills to meet educational 130 objectives of adults. Programs include activities to develop the fundamental tools of learning; develop skills and appreciation for special interest; or to enrich the aesthetic qualities of life. A C C O UN T C O D E F UN C T I O N D E F INI T I O NS

M A IN C A T E G O R Y Sub-Category Definition

SUPPORTING 200 Supporting Services are those services which SERVICES provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction and to a lesser degree, community services. Supporting Services exist as adjuncts for the fulfillment of the objectives of instruction. (See pages 8-9)

Pupil Consists of those activities that are designed to 210 assess and improve the well being of pupils and to supplement the teaching process.

Instructional Staff Consists of activities associated with assisting the 220 instructional staff with the content and process of providing learning experiences for pupils.

General Consists of those activates concerned with Administration establishing policy, operating schools and the 230 school system, and providing the essential facilities and services for the staff and pupils. Also included are community relations (district wide activities and programs designed to improve school/community relations).

School Consists of those activities concerned with overall Administration administrative responsibility for a single school 240

Business Services Activities concerned with purchasing, paying, 250 transporting, exchanging and maintaining goods and services for the school district.

Operations and Activities concerned with keeping the physical Maintenance plant open, clean, and ready for daily use. They 260 include operating the heating, lighting, and ventilation systems, and repairing facilities/equipment. Also included are operating building leases, property and liability insurance, janitorial and ground maintenance costs. May be used in a Capital Projects fund only to the extent allowed by law. A C C O UN T C O D E F UN C T I O N D E F INI T I O NS

M A IN C A T E G O R Y Sub-Category Definition

Pupil Transportation Activities concerned with the conveyance of Services pupils to and from school, as provided by state 270 law. It includes trips between home and school or trips to school activities. All other direct costs related to pupil transportation should be included under this function, i.e., physical exams, uniforms, school bus driver licenses, awards, bus monitors, etc. May be used in Capital Projects fund only to the extent allowed by law.

Central Activities other than general administration that 280 support each of the other instructional and supporting service programs.

Other Activities of any supporting service or 290 classification of services, general in nature, which cannot be classified in the preceding service areas.

COMMUNITY 300 Community Services consist of those activities SERVICES that are not directly related to providing education for pupils in a school system. These include services provided by the school system for the community as a whole or some segment of the community, such as community recreation programs, civic activities, public libraries, programs of custody and care of children, and community welfare activities. (See page 9)

Direction Activities concerned with directing and managing 310 community services activities, i.e., community school direction.

Recreation Consists of those activities concerned with 320 providing recreation for the community as a whole, or for some segment of the community. It includes such staff activities as organizing and supervising playgrounds, swimming pools and other recreation programs for the community.

Activities Consists of those activities concerned with 330 providing services to civic affairs organizations. This includes services to parent-teacher association meetings, other parental involvement functions, public forums, lectures, and civil defense planning. A C C O UN T C O D E F UN C T I O N D E F INI T I O NS

M A IN C A T E G O R Y Sub-Category Definition

Public Library Pertains to the operation of public libraries by a 340 school system or the provision of library services to the general public through the school library. It includes such activities as budgeting and planning the library's collection in relation to the community and informing the community of public library resources and services.

Custody and Care of Pertains to providing programs for the custodial Children care of children in residential day schools or child 350 care centers which are not part of, or directly related to, the instructional program and where the attendance of the children is not included in the attendance figures for the school system.

Welfare Activities Pertains to providing for the personal needs of 360 individuals who have been designated as needy by an appropriate governmental entity. They include food or other personal needs.

Non-Public School Services to pupils attending a school established Pupils by an agency other than the state, subdivision of 370 the state, or the federal government, which usually is supported primarily by other than public funds. They may consist of such activities as those involved in providing instructional services, attendance and social work services, health services, professional development and transportation services for non-public school pupils.

Other Services provided the community that cannot be 390 classified under the preceding areas of responsibility. An example would be Adult Employment Programs. A C C O UN T C O D E F UN C T I O N D E F INI T I O NS

M A IN C A T E G O R Y Sub-Category Definition

Payments to Other 400 Payments to other school districts or Governmental administrative units and prior period adjustments. Agencies, Facilities Acquisition, and Prior Period Adjustments

Payments to Other 410 Payments to other public schools within the State Public Schools (ISDs, of Michigan - Sub-Grantee/Flow Through LEAs, or PSAs) Within distributions only. All other payments for the State of Michigan services, supplies, and materials should be reported in the appropriate function and object code 82xx.

Payments to Other 420 These are conduit-type payments to school Public Schools systems outside the state for services rendered to OUTSIDE the State of pupils residing in the paying school district. Michigan These payments are generally for tuition and transportation where a governmental unit in one state collects money from a non-operating district and pays it to an operating district in another state. The non-operating district records such payments here.

Payments to State 430 Payments to State Schools for the Deaf and Blind Schools for the Deaf and Blind

Payments to Other 440 Payments to Other Governmental Entities - Sub- Governmental and Not- grantee relationships only (non-public schools, For-Profit Entities (Do community organizations, etc.) not include other public schools which would be reported in Function 411 or 421). These are Sub-grantee relationships, not Vendor relationships.

Facilities Acquisition 450 Includes services for site acquisition, site improvement, architecture and engineering, building acquisition and construction, building improvements and other facilities acquisition and construction services that cannot be otherwise classified.

Prior Period 490 Includes material transactions and adjustments to Adjustments prior period revenue accounts (debit amounts). A C C O UN T C O D E F UN C T I O N D E F INI T I O NS

M A IN C A T E G O R Y Sub-Category Definition

OTHER FINANCING 500-600 A number of outlays of government funds are not USES properly classified as expenditures, but still require budgetary or accounting control. These include debt service payments and fund modifications.

510 Debt Service - Long Term only

601-659 Fund Modifications (Other Operating Transfers Out)

711 Depreciation Expense - Non-governmental Funds only