SCHOOL DISTRICT OF PHILADELPHIA
Chart Of Accounts Manual
Business Rules and Definitions
Office of Comptroller
May 24, 2011
Table of Contents 1. Introduction ...... 1 2. Policies and Procedures ...... 1 3. ABC (Chart of Account) Code Structure ...... 1 3.1 Expenditures ...... 2 3.2 Revenues ...... 3 4. Chart of Account Element Definitions and General Usage ...... 3 4.1 Fund ...... 3 4.1.1 Fund Categories ...... 4 4.1.2 Majord Fun Groups and Types – GASB 34 Definitions ...... 5 4.1.3 SDP Fund Groupings ...... 6 4.2 Agency ...... 6 4.3 Organization ...... 11 4.4 Activity ...... 11 4.5 Objects ...... 12 4.6 Revenue Source ...... 13 4.7 Balance Sheet Accounts ...... 13 5 Budget Hierarchy ...... 15 5.1 Hierarchy Elements ...... 15 5.2 Assigning Reporting Groups to Budget Lines ...... 16 5.3 Responsible Managers / Reporting Group Assignments ...... 16 Chart of Account Element Detail ...... 17 5.4 Funds ...... 17 6.1.1 Operating Funds ...... 17 6.1.2 Operating Stimulus Funds ...... 18 6.1.3 Categorical Funds ...... 18 6.1.4 Capital Funds ...... 41 6.1.5 Other Funds ...... 42 6.1.6 Trust Funds ...... 43 5.5 Agency Codes ...... 47 6.2.1 Instructional (School) Agencies ...... 47
6.2.2 School Support Agencies ...... 48 6.2.3 Admin Support Agencies ...... 50 6.2.4 Finance Agencies ...... 53 6.2.5 Grants ...... 54 6.3 Organization Codes ...... 58 6.3.1 School Organization Codes ...... 58 6.3.2 Regional Office Organization Codes ...... 62 6.3.4 Administration Office Organization Codes ...... 73 7. Activity Codes ...... 78 7.1 Instruction ...... 110 7.2 Support Services ...... 117 7.3 Operation of Non‐Instructional Services ...... 138 7.4 Facillites Acquisition, Construction and Improv. Serv...... 139 7.5 Other Expenditures and Financing Uses ...... 143 8. Object Codes ...... 149 8.1 Salary Objects ...... 149 8.2 Staffing Group / Salary Object Classification ...... 150 9. Revenue Codes ...... 191 9.1 Local Tax Revenue ...... 191 9.2 Local Non Tax Revenue ...... 193 9.3 State Revenue ...... 200 9.4 Federal Revenue ...... 204 9.5 Other Financing Sources ...... 210 10. Balance Sheet Accounts ...... 213 10.1 Assets ...... 213 10.2 Liabilities ...... 225 10.3 Equity ...... 249
The manual also contains definitions for all Chart of Account (COA) codes and defines the business rules for all Chart of Account code usage and outlines the policies and procedures for adding or changing Chart of Account codes.
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1. Introduction This manual is designed to facilitate the understanding of the components of the chart of accounts, their relationships, and proper usage.
2. Policies and Procedures There are specific policies and procedures related to requesting a change to the Chart of Accounts. A request is made by submitting a “Chart of Account Adjustment Form.” See the “Chart of Accounts Adjustment” section of the SDP Managers’ Guide to Financial and Budget Administration for details. The Guide and necessary forms can be accessed through the “Quick Links” tab in the upper right hand corner of the Budget to Actual Reports on-line application screen through the District’s Master Login.
3. ABC (Chart of Account) Code Structure The School District of Philadelphia maintains a chart of accounts to receive revenue, expend funds, and to facilitate balance sheet transactions. The coding string used by the District to build the budget and process accounting transactions is referred to as the Activity Based Cost (ABC) coding. A defined and common understanding of the proper use of these codes is essential to ensure that budgets are created and expenditures are recorded properly. It is the responsibility of all individuals involved in the expenditure (and budgeting) process to ensure that the proper coding is used and to seek assistance when needed.
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3.1 Expenditures The ABC coding for expenditures must contain the following basic elements required to properly identify expenditures along the following dimensions:
Fiscal Year Fund Agency Organization Activity Object Sub-object Two digit Four digit Three digit A four digit Four digit A four digit A two digit code to code code code broadly code that code that code to further define the indicating the indicating defining a defines a defines an further expenditure within fiscal year. the fund collection of geographic activity define the an Object. Used for number like and/or performed expenditure all tangible items organizations functional by an within an having a useful life area. organization Activity of more than one year.
An example of a proper ABC coding string for a typical operating item is as follows:
11-1100-002-6270-1101-6411
This line represents the following:
Fiscal Year Fund Agency Organization Activity Object Sub-object 2011 1100 002 6270 1101 6411 General Elementary Jenks School Classroom Textbooks Fund Education Instruction Grade 1-6
An example of a proper ABC coding string for a tangible item (administrator’s desk) having a useful life greater than one year is as follows:
11-1100-002-6270-1101-7611-16
This line represents the following:
Fiscal Year Fund Agency Organization Activity Object Sub-object 2011 1100 002 6270 1101 7611 16 General Elementary Jenks School Classroom Furniture Furniture and Fund Education Instruction Fixtures Grade 1-6
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3.2 Revenues The ABC coding for revenues must contain the following basic elements required to properly identify expenditures along the following dimensions:
Fiscal Year Fund Agency Organization Activity Revenue Two digit Four digit Three digit A four digit Four digit A four digit code code code broadly code that code that code to indicating the indicating defining a defines a defines an further fiscal year. the fund collection of geographic activity define the number like and/or performed revenue organizations functional by an within an area. organization Activity
An example of a proper ABC coding string for a typical operating item is as follows:
11-1100-002-6270-1101-7601
This line represents the following:
Fiscal Year Fund Agency Organization Activity Revenue 2011 1100 - 002 – 6270 – Jenks 1101 – 7601 – General Elementary School Classroom Subsidies Fund Education Instruction Milk lunch Grade 1-6
4. Chart of Account Element Definitions and General Usage
4.1 Fund The financial system of the School District is organized on the basis of funds, each of which is considered a separate accounting entity. A Fund is a pool of money that the School District can spend for a specific set of purposes. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses as appropriate. Resources are allocated to and accounted for in individual funds based upon the purposes for which they are spent.
The largest School District fund is the General Fund. The General Fund is the School District fund into which all of the District’s unrestricted local tax revenues, unrestricted state funding sources, unrestricted federal funding sources, and unrestricted private funding sources are deposited. Expenditures may be made out of the General Fund to support just about any valid expenditure of the School District. Most School District funds are considered Categorical Grant Funds whose use is limited to the purposes specified in the grant award. Each School District Fund has a name and a 4-digit code assigned to it in the Advantage Financial System.
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4.1.1 Fund Categories The School District utilizes the first digit of the fund code to categorize the different funds:
Funds that start with “1” are Operating funds. The Districts Operating funds are:
1100 - General Fund 1200 - Voc-Tech 1700 - Debt Service 1901 - Special Education IU 1989 - Act 89
Funds that start with “2”,” 3”, “4”, “5”, or “6“ are Categorical funds. Categorical funds are broken out by type as follows:
“2 and 3” are Federal categorical funds (e.g., Federal Title I = 201K); “4 and 5” are State categorical funds (e.g., PA Empowerment Grant = 472K); “6” are Private/Local categorical funds The last digit of most Categorical Grant Funds change each fiscal year (i.e. 201I = FY09; 201J= FY10; 201K=FY11)
Funds that start with “7” are Trust Funds.
Funds that start with “8” are Capital Funds.
Funds that start with “9” are Other Administrative and Clearing Account funds; for example:
9001 - Food Service 9010 - Print Shop 9016 - Reimbursable Salaries etc.
In addition to the numbering scheme, the District also utilizes roll-up codes to categorize funds together into like groups for reporting and management purposes. These roll-ups groupings are defined below:
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4.1.2 Major Fund Groups and Types – GASB 34 Definitions GASB Statement 34 requirements require the District to report, in the basic financial statements, data on individual major funds instead of reporting data aggregated by fund type. The School District has utilized the GASB 34 criteria to identify its major funds and utilize the Fund Group and Fund Type roll-ups within Advantage Financial to categorize its major funds, each of which is described below:
Fund Fund Group Type Name Description G Governmental These are the funds through which costs of district functions are typically financed. Fund Types G G General Fund The principal operating fund of the District; accounts for all financial resources except those required to be in another fund. G R Special Revenue These funds account for the proceeds of certain revenue sources that are legally Funds restricted to expenditures for specified purposes. G D Debt Service These funds account for the accumulation of resources for the payments of debt Funds service and bond issuance costs. G C Capital Projects These funds account for financial resources used for capital asset acquisition, Funds construction, and improvement. G Permanent Fund These funds are used to account for resources that are legally restricted to the extent Types that only earnings, and not principal, may be used for purposes that support District programs that benefit the District or its students. P Proprietary Fund These funds account for the operations of the District that are financed and operated in Types a manner similar to those often found in the private sector. P E Enterprise Funds These funds account for the operation of the Food Services Division. P I Internal Service Funds that report on print shop and photocopy operations by accounting for printing Funds and copy services provided to various District divisions on a cost reimbursement basis.
F Fiduciary Fund These funds account for assets held by the District as a trustee or agent for individuals, Types private organizations, and/or other governmental units.
F A Agency Funds These Funds account for assets held by the District as trustee or agent for others. These funds are accounted for in a manner similar to governmental funds. At June 30, 2004 the District administered the Payroll Liabilities, Student Bus Token, Student Activities, and Unclaimed Monies funds. F N Non-Expendable Funds used to account for all trust agreements for which both principal and earnings Trust benefit individuals, private organizations or other governments.
F T Expendable Trust Funds used to account for all trust agreements for which both principal and earnings benefit individuals, private organizations or other governments.
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4.1.3 SDP Fund Groupings The Office of Management and Budget also uses Fund Groups within the budget system (similar to Fund Class within Advantage) to place Funds into broader groupings for reporting purposes. The following Fund Groups have been defined:
Operating - The principal operating funds of the District; accounts for all financial resources except those required to be in another fund. Operating Stimulus – One time federal funds passed through the Commonwealth to the SDP in place of Basic Operating Subsidy funds. Categorical – Used to account for federal, state, and private funding that is provided to the District for specific purposes. Capital - Used to account for financial resources used for general fixed asset acquisition, construction, and improvement. Other - Used to account for resources that are not applicable to the other fund types. Trusts - Accounts for all trust agreements for which both principal and earnings benefit individuals, private organizations, or other governments.
4.2 Agency An Agency represents a group of activities with similar purposes that at the time of the installation of Advantage, was intended to designate a broad program effort. Some Agencies include a large number of activities, and those activities may take place in a large number of Organizations. For example, the Agency called “Elementary Education” includes the following activities, among others: Classroom Instruction (Teachers); Instructional Paraprofessionals; and Instructional Supervisors and Clerical Support. These activities take place in every Elementary/K-8 school in the District, each of which is identified by its own unique Organization code.
There are two types of Agencies in the Advantage System, Agencies where the first digit of the three digit code is “0”representing Operating, Capital, and Other Funds, and Agencies where the first digit is “M” representing “Multi-Year” grants that can have multi-year awards. The “M” designation allows encumbrances and expenditures to apply to a specific Fund Year. Each School District Agency has a name and a 3-digit code (e.g., Transportation Services = 027) assigned to it within the Advantage Financial System.
In addition to the numbering scheme, the District also utilizes roll-up codes to categorize agencies together into like groups for reporting and management purposes. These roll-ups groupings are defined below:
Instructional (School) Agencies — Budgets in this category shall contain resources that meet one or more of the following criteria:
All school based resources that are directly budgeted to schools through formula driven mechanisms and are part of the school-based decision process managed through the Staffing Management System (SMS).
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All resources directly budgeted to schools outside of the SMS process where the resources available can reasonably be known and allocated in the spring prior to the start of the following school year, and those resources remain substantially as allocated throughout the school year.
Personnel Services (PS) and Non-Personnel Services (NPS) in this category shall NOT include any administrative resources as defined in the “Administrative Agencies” category.
INSTRUCTIONAL (SCHOOL) AGENCIES
NON-CATEGORICAL AGENCIES CATEGORICAL AGENCIES
Agency Agency Agency Agency Agency Name Agency Name Number Category Number Category
001 Early Childhood Ed INST M01 Grants-Early Childhood Ed INST
002 Elementary Education INST M02 Grants-Elementary Ed INST
003 Middle School Education INST M03 Grants-Middle Schl Ed INST
004 Senior High Education INST M04 Grants-Senior High Ed INST
005 Special Education INST M05 Grants-Special Ed INST
006 Area Vocational-Tech Ed INST M06 Grants-Vocational Ed INST
008 Adult Education INST M08 Grants-Adult Education INST
009 Charter Schools INST M09 Grants-Charter Schools INST
010 Svcs To Nonpub Students INST M10 Grants-Svcs To Nonpub Students INST
011 Partnership Schools INST M11 Partnership Schools INST
012 Desegregation INST M12 Desegregation INST 014 Promise Academies INST M14 Promise Academies INST
Instructional (School) Support Agencies — Budgets in this category shall contain resources that meet one or more of the following criteria:
All school support budgets where personnel and other resources are school based but are centrally budgeted and managed due to the broad and pervasive nature of those supports and where direct school budgeting is impractical. Examples include capital support programs, utilities, transportation, etc.
All school support budgets where personnel and other resources are school based but are centrally budgeted and managed as it is not known where supports are needed until after the start of the school year when students have enrolled. Examples include bi-lingual counseling assistants, per diem substitute teachers and school police, and programs that are tied directly to the specific profile of the student population.
PS and NPS in this category shall NOT include any administrative resources as defined in the “Administrative Agencies” category.
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INSTRUCTIONAL (SCHOOL) SUPPORT AGENCIES
NON-CATEGORICAL AGENCIES CATEGORICAL AGENCIES
Agency Agency Agency Agency Agency Name Agency Name Number Category Number Category
025 Temporary For Pre-Hires
007 School Support Services INST M07 Grants-School Support Services INST
026 Health Services SSUP M26 Grants-Health Services SSUP
027 Transportation SSUP M27 Grants-Transportation SSUP
029 Food Services - Schools SSUP M29 Grants-Food Services-Schools SSUP
031 Facilities Management Srv SSUP M31 Grants-Facilities Management S SSUP
032 Building Support Services SSUP M32 Grants-Building Support Services SSUP
033 Utilities SSUP M33 Grants-Utilities SSUP
034 Security Operations SSUP M34 Grants-Security Operations SSUP
035 Family & Student Support Svs SSUP M35 Family & Student Support Svs SSUP
036 Instr & Behavior Intervention SSUP M36 Instr & Behavior Intervention SSUP
038 Alternative Education ADMN M38 Alternative Education ADMN
039 Alt Ed Multiple Pathways ADMN M39 Alt Ed Multiple Pathways ADMN
063 Capital Projects – Central ADMN M63 Grants-Capital Proj - Central ADMN
064 Capital Projects – School ADMN M64 Grants-Capital Proj - School ADMN
065 Capital Projects – Central ADMN M65 Grants-Capital Proj-Local ADMN
066 Capital Projects – School ADMN
081 Pmts Due To Other Entities FIN M81 Pmts Due To Other Entities FIN
Administrative Agencies — Budgets in this category shall contain administrative personnel and dollars that provide back office support services, or manage school policy and programs or field operations. PS and NPS dollars in this category includes true administrative staff expense and other support such as curriculum development, program planning, contractor support, etc. PS and NPS dollars that should not be contained in this category include, for example, items such as school based personnel, payments to providers delivering service to schools or supporting field operations, books and materials consumed in schools or in the field, etc.
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ADMIN. SUPPORT AGENCIES
NON-CATEGORICAL AGENCIES CATEGORICAL AGENCIES
Agency Agency Agency Agency Agency Name Agency Name Number Category Number Category
028 Office Of Specialized Services SSUP M28 Office Of Specialized Services SSUP
030 Food Services - Admin. SSUP M30 Grants-Food Services-Admin. SSUP
037 Operations Office ADMN
050 Chief Business Officer ADMN M50 Chief Business Officer ADMN
051 Executive And Board Mgmt ADMN M51 Grants-Executive And Board Mgm ADMN
052 Chief Academic Office ADMN M52 Grants-Chief Of Staff ADMN
053 Financial Services ADMN M53 Grants-Financial Services ADMN
054 Office Of Procurement Services ADMN M54 Grants-Materials Management ADMN
055 Office Of Talent & Development ADMN M55 Grants-Human Resources Mgmt ADMN
056 Information Technology ADMN M56 Grants-Information Technology ADMN
057 Accountability & Assess ADMN M57 Grants-Accountability & Assess ADMN
058 Office Of School Management ADMN M58 Office Of School Management ADMN
059 Office Of Secondary Education ADMN M59 Office Of Secondary Education ADMN
060 Regional Office ADMN M60 Regional Office ADMN
061 Risk Management ADMN M61 Grants-Risk Management ADMN
062 Municipal Services ADMN M62 Grants-Municipal Services ADMN
067 Curr, Instr & Prof Develop ADMN M67 Curr, Instr & Prof Develop ADMN
068 Acct, Assess &Intervention ADMN M68 Acct,Assess &Intervention ADMN
069 Staff Developmnt ADMN M69 Principal & Teacher Developmnt ADMN
070 Language, Culture, & The Arts ADMN M70 Language, Culture & The Arts ADMN
071 Employee Support Operations ADMN
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Finance Agencies — Budgets and expense agencies in this category represent financial and accounting activity that facilitate school and administrative operations but do not directly provide school or support services. Examples in this category include debt service payments and temporary borrowing, allocated costs, clearing accounts, etc.
FINANCE AGENCIES
NON-CATEGORICAL AGENCIES CATEGORICAL AGENCIES
Agency Agency Agency Agency Agency Name Agency Name Number Category Number Category
073 Local Share - Categ. Progs FIN M73 Local Share - Categ. Progs FIN
074 Subsidy To Food Svcs Fund FIN
075 Professional Growth Fund FIN M75 Professional Growth Fund FIN
076 Debt Service FIN
077 Undistrib Extraord Items FIN M77 Undistrib Extraord Items FIN
078 Allocated Costs To Iu FIN
079 Allocated Costs – Other FIN
080 Temporary Borrowing FIN
082 Fringe Benefits Clearing FIN
083 Revenue Sources Agency FIN M83 Grants-Revenue Sources Agency FIN
084 Allocated Costs –Avt FIN
085 Payroll Clearing Agency FIN
086 Gen Fund Contribution To Iu FIN
098 Pending H/R Action FIN M98 Pending H/R Action
099 Temporary For New Positions FIN M99 For Conversion Use Only FIN
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4.3 Organization The Organization portion of the ABC accounting code strip is a 4-digit code that represents a physical location or functional area identifier necessary for budgeting and expending properly for the various schools, facilities, and offices that comprise the District.
Organization Codes are categorized by the first digit as follows: Organizations that start with “1” to “8” are schools (excluding “3”); such as 1020 – West Philadelphia High School 6060 – Martin Luther King High School 7150 – Juniata Park Academy Organizations that start with “3” are regional offices; such as 3610 – South Region 3690 – East Region 3780 – High School Region Organizations that start with “9” are administrative offices; such as 9030 – Chief Academic Office 9270 – Facilities Management & Services 9530 – Risk Management All organizations are tied to agency codes within Advantage and must be coded on all accounting transactions.
4.4 Activity The Commonwealth of Pennsylvania requires the District to categorize and report budget and expenditures according to broad functional categories and sub-categories that define the type of activity. The broad categories are:
1000 Instruction 2000 Support Services 3000 Operation of Non-Instructional Services 4000 Facilities Acquisition, Construction, and Improvement Services 5000 Other Expenditures and Financing Uses These categories, or those similar to Pennsylvania’s categories, are used by many LEAs across the country and are often synonymous with program categories. All personal service (PS) budgets and positions and non-personal service (NPS) budgets shall be segregated by Activity code consistent with the Commonwealth provided categories and sub-categories. The 3-digit Activity structure provided by the State does not allow for the detailed definition of programs with resources spread across multiple school,
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school support, and administrative categories into a single activity code. Thus, the District adds 1 additional digit to provide greater differentiation within Activity sub-categories. The following is an example of the District’s use of Activity codes:
1000 – Instruction
1101 – Classroom Instruction – Regular Grade 1-6 1102 – Kindergarten Instruction 1103 – Classroom Instruction – Regular Grade 7-12 1107 – Language Skills 2511 – Office Chief Financial Officer 2512 – Office of Management and Budget 2513 – Treasury Operations 2515 – Accounting Services 2517 – Accounts Payable
4.5 Objects The Object Code portion of the ABC accounting code strip is a 4-digit code that is used to describe the service or commodity obtained as the result of a specific expenditure. The Object structure and categorization used by the District generally follows that provided by the State. The District budgets at the Major Object level which is a roll-up of the Minor Objects (detailed object codes). The following Major Objects are used for grouping objects for budgeting purposes:
Personal Services
1000 Cost of Full-Time Positions 1198 – Insurance Services 1199 – Turnover and Delayed Hiring 1211 – Per Diem Substitute Services 1311 – Overtime 1511 – Extracurricular 2000 Fringe Benefits Contracts 3000 – Contracted Services – Professional and Technical 4000 – Contracted Services - Property 5000 – Contracted Services - Materials, Supplies, and Equipment
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6000 – Material and Supplies 6400 – Books and Instructional Aids 7000 – Equipment Other 8000 – Scholarships and Stipends 9000 – Other Uses of Funds In addition to the Object code, the District also utilizes the Sub-Object code within Advantage to identify tangible items that have a useful life greater than one year. The sub-object is a 2-digit code that is used to identify the type of tangible item, such as 16 – Furniture and Fixtures.
4.6 Revenue Source The Revenue Code portion of the ABC accounting code strip is a 4-digit code that is used to classify the type of revenue obtained as the result of specific revenue received by the District. The Revenue structure and categorization used by the District generally follows that provided by the State. The following revenue code examples identify the types of revenue received by the District:
Taxes 6111 – Current Real Estate Taxes 6113 – Public Utility Realty Tax 6114 – Payment in Lieu of Current State and Local Tax Subsidies 7601 – Subsidies Milk Lunch – State 7602 – Subsidies Milk Breakfast – State 7604 – Subsidies Twilight Meal Program
4.7 Balance Sheet Accounts The District uses standard GAP balance sheet accounts to track the Districts assets, liabilities, and equity. These accounts are not budgeted. For most transactions within Advantage the balance sheets are inferred based on the type of transaction that is being performed. However, other transactions such as journal voucher document require users to identify the balance sheet accounts on the transaction. Examples of the balance sheets are listed below:
Assets Cash Inventories Accounts Receivables Liabilities
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Accounts Payable Bonds Equity Capital Reserves
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5 Budget Hierarchy The “Budget Hierarchy” is the format the School District uses to organize and present its budgets and its budget-to-actual financial reports to internal stakeholders and the general public. This is the structure used to present the School District budget in the annual Consolidated Budget and the companion Budget in Brief. The Budget Hierarchy is coded and maintained separate and apart from the COA structure that resides in the Advantage Financial System. Budgets and expenditures are linked by assigning a Fund/Agency/Activity combination, or Reporting Group, to each a hierarchical Budget “Class”, “Group” and “Line.” There is a one-to-one relationship between Reporting Group and Budget Line, that is, a Reporting Group can only rollup to one Budget Line.
5.1 Hierarchy Elements The description of the Budget Hierarchy is as follows:
Budget Class – The two highest distinct categories within the Budget Hierarchy:
School Budgets Administrative Support Operations
Budget Group – The next highest distinct categories within the Budget Hierarchy:
School Budgets Directly-Operated Schools – Instruction Directly-Operated Schools – Instructional Support Directly-Operated Schools – Family/Pupil Support Directly-Operated Schools – Operational Support Non-District Operated Schools Administrative Support Operations Associate Superintendent of Academics Associate Superintendent of Academic Support Chief Financial Officer School Operations – Administrative Support Other Administrative Offices School Reform Commission Other Expenses
Budget Line – One of the budget lines within each Budget Group, e.g., “Elementary/K-8 Instruction” within “District-Operated Schools – Instruction,” or “Charter Schools” within “Non- District Operated Schools.”
Reporting Group – A specific combination of Fund/Agency/Activity.
The complete and updated Budget Hierarchy from Budget Class to Budget Group can be found in the ”Quick Links” section of the Report Distribution System accessed through the District’s Master Login.
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5.2 Assigning Reporting Groups to Budget Lines Budget Lines in the broadest sense are proxies for programs, and a Reporting Group can often be associated with more than one Budget Line (or program). For example, Professional Development (PD) for Early Childhood Programs can either rollup to the PD Budget Line or the Early Childhood Budget Line, but not both. Therefore, the placement of a Reporting Group within a Budget Line is subjective, based on a Budget Line breakout that best conveys resource understanding to both the public and internal personnel.
5.3 Responsible Managers / Reporting Group Assignments For each Reporting Group (Fund/Agency/Activity combination) a responsible Chief, Deputy, and Activity Manager is assigned. The assignment of responsible managers is predicated on resource control: who has decision-making authority over the resources provided and actively manager those resources by hiring and managing personnel, processing resolutions and contracts, and paying vendors. For grants, this assignment is not as straight forward as with the Operating budget since many grants are broken into separate program initiatives with resource control spread across multiple functions and managers. Therefore, large grants have an overall grant manager (such as Title I) that has responsibility for macro grant management to include ensuring that all grant initiatives are consistent with the grant application and grant activity meets compliance standards, etc.
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Section: Fund Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of Funds by Fund Group and Fund Number Revision Number: 001-0001
Chart of Account Element Detail
5.4 Funds
6.1.1 Operating Funds
The following provides fund descriptions by fund group. See Section 4.1 for fund category and group structure and descriptions.
1100 General Fund The principal operating fund of the District; accounts for all financial resources except those required to be in another fund.
1200 Area Vocational Technical
1700 Debt Service Used to account for the accumulation of resources for the payment of debt service and bond issuance costs.
1901 Special Education - I.U. Intermediate Units are regional educational service agencies established by the Pennsylvania General Assembly to serve a given geographic area's educational needs and function as a step of organization above that of a public school district, but below that of the Pennsylvania Department of Education. The Philadelphia Intermediate Unit serves special education students in the School District of Philadelphia, and this fund accounts for those expenditures. The Philadelphia Intermediate Unit is contiguous with the boundaries of the School District of Philadelphia, and the governing body of the District (School reform Commission) oversees the Intermediate Unit, and District staff operate the programs paid by the Intermediate Unit.
1989 ACT 89 To provide auxiliary services to nonpublic school students to meet the mandates of Pennsylvania State Law, Act 89 1975. Services include: remedial reading and mathematics education, counseling and guidance services, psychological evaluation, speech and hearing support, vision therapy, orientation and mobility training and homebound instruction.
9202 Warehouse The Warehouse Fund (an Internal Service Fund) accounts for the operation of the District's warehouse operations. These warehouses include a Vehicle Maintenance parts inventory, a Central Supply Maintenance parts inventory and the Main Warehouse which inventories all other items needed by schools.
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Section: Fund Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of Funds by Fund Group and Fund Number Revision Number: 001-0001
6.1.2 Operating Stimulus Funds
2S3 SFSF- Stimulus The State Fiscal Stabilization Fund (SFSF) program is a one-time appropriation under the American Recovery and Reinvestment Act of 2009 (ARRA). Of the amount appropriated, the U. S. Department of Education awards funds to governors by formula under the SFSF program in exchange for a commitment to advance essential education reforms to benefit students from early learning through post-secondary education, including: college- and career- ready standards and high-quality, valid and reliable assessments for all students; development and use of pre-K through post-secondary and career data systems; increasing teacher effectiveness and ensuring an equitable distribution of qualified teachers; and turning around the lowest-performing schools. These funds will help stabilize state and local government budgets in order to minimize and avoid reductions in education and other essential public services. The program will help ensure that local educational agencies (LEAs) and public institutions of higher education (IHEs) have the resources to avert cuts and retain teachers and professors. The program may also help support the modernization, renovation, and repair of school and college facilities. In addition, the law provides governors with significant resources to support education (including school modernization renovation, and repair), public safety, and other government services.
2SP ARRA PA - ACT The Pennsylvania Department of Education is supporting schools and districts in reaching this goal through the establishment of The Pennsylvania Pact (PA-Pact). PA-Pact provides resources for schools and districts to invest in proven practices to ensure that all students achieve greater academic success.
2SS ARRA - BES Stimulus State Stabilization Funds for maintaining, expanding and initiating a variety of school reform efforts. These funds are federal by source but have been routed through the Commonwealth in place of a portion of the SDP’s Basic Education Subsidy.
6.1.3 Categorical Funds
201 Title I (A) – Basic Funds are to be used to provide supplementary educational services, especially in reading/language arts and math, to students who are educationally disadvantaged or at risk of failing to meet state requirements. The school district uses Title I funds for school-wide projects that create an overall plan for school improvement. Funds are used to strengthen the core academic program and improve student achievement. Funds are also provided to private schools and the archdiocese.
206 Title I – School Improve/Accountability Grant funds are to be used to improve educational opportunities for students in low-performing schools and to facilitate compliance with school improvement requirements. Funds are to be used to assist Title I schools in helping all children reach high standards of learning and help low- performing schools provide high-quality education for all children.
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Section: Fund Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of Funds by Fund Group and Fund Number Revision Number: 001-0001
207 Title II – Non- Public
209 Title IV – Non- Public
210 Title IV – Safe & Drug Free Schools & Communities – Public Grant funds are to be used to support ATOD (Alcohol, Tobacco, and Other Drug) and substance abuse prevention and resistance education, violence prevention activities, Research Based Interventions (RBI), and Evidence Based Interventions (EVI). Emphasis is on comprehensive school-based programs coordinated with related community efforts and resources, curriculum development, personnel training, parental and community outreach, advisement and referral activities. The funds are used by the district to support safe and drug free schools and communities programs at middle (K-8) schools and high schools classified as “persistently dangerous,” “potentially persistently dangerous,” and/or “focus,” and includes the safe corridors projects, community based initiatives, drug prevention and safe schools coordinators, special projects assistants, program assistants, discipline and truancy liaisons, and the comprehensive student assistance process.
211 Title VI- Public
216 Pre-Kindergarten – Head Start Basic Head Start Supplemental Assistance (4A0) ' Head Start funding is to be used for pre-school education and family services, medical and dental care, breakfast, lunch and snacks, nutrition and social services, diagnostic and therapeutic services for children with special needs as well as for parent involvement in decision-making and program implementation. The grant funds are used to support the district’s Head Start program which provides health, education, nutrition, social and other services to pre-school children and their families. Supplemental funds are used to increase the availability of Head Start program slots for low-income children and families in high-need neighborhoods through the school district.
221 Pre-Kindergarten – Technical Assistant
223 Comprehensive Daycare (CDC) The District uses this state-managed (DPW) funding to support its Comprehensive Early Learning Center (CELC) program for parents of children ages 3-5 (and not yet Kdg.-eligible) who are working, attending school, or engaged in formal job-readiness training activities at least 20 hours per week and require year-round, extended-day (6:30 AM – 6:00 PM) preschool services. During the 2008/09 implementation period, our CELC program is serving a total of 395 children at 21 different sites—17 of which are public schools—located strategically throughout Philadelphia. It should be noted that SDP Budget Fund 223 is also the repository for fees collected directly from participating CELC families not qualifying for a full (or, in some cases, any) subsidy due to either their financial situation (a function of family income vs. family size) or the exhaustion of allotted CCIS funding within their region of the city.
225 ABE Training Program
226 Arrest
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232 CODAAP/PACTT Wrath
236 ELECT & TANF ELECT funds are to be used to assist parents of minor children to return to or remain in school, obtain their high school diplomas or GEDs, develop responsible parenting skills, become positive role models for their children and become productive members of their communities. The school district funds year-round intensive individualized and group prevention, intervention and sustaining programs and services for pregnant and parenting teens.
237 Title III- Language Instruction for LEP & Immigrant Students Funds are used to help students who have a primary language other than English attain English proficiency and to meet the State academic content and achievement standards. Funds are also used to develop language instruction educational programs.
238 ACCESS-Medicare Reimbursement EPSDT & Transportation The EPSDT program helps to assure the availability and accessibility of required health care resources and helps Medicaid recipients and their parents or guardians effectively use these resources. ACCESS funds are used to reimburse schools for direct eligible health-related services provided to enrolled special needs children, transportation and indirect administration costs incurred for the children with disabilities who are Medicaid eligible. Technology devices are also provided.
241 Homeless Children
242 IDEA-B Funds are to be used to improve the quality of special education services provided to children with disabilities with an emphasis on meeting the needs of minorities with disabilities, improving personnel recruitment and retention and advancing early intervention services for pre-school children. IDEA funds are used by the district to fund activities such as the coordination of early intervention services for eligible children over five years old, an extended day program for students with special needs, classroom assistants for special education classes, professional development, material and supplies and emotional support services.
246 Junior Reserve Officer Training Corps. (JROTC) Grant funds are to be used to implement Junior Reserve Officer Training Corp (JROTC) programs to promote patriotism, develop informed and responsible citizens, develop respect for constituted authority and develop a high degree of personal honor, self respect, individual discipline and leadership. The school district uses funds to implement JROTC after school and summer enrichment programs for at-risk students.
251 Learn/Serve – Cook – Wissahickon
255 Learn/Serve – Gratz Every student will complete a service learning class for their senior exit project. They pick the topic and write a research paper that will support the senior English curriculum. The focus is on entrepreneurship. Students will start small business for the purpose of supporting service learning
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projects. Students will run a school store, photography business and green house. Projects have become part of other curriculums such as African-American History. The curriculum focuses on the historic barriers faced by African-Americans. A study of the past is used to frame current issues. There will be a recruitment to get science teachers involved in projects around the environment and the green house.
267 Nutrition Education Funds are to be used to offered nutrition education to eligible schools to increase knowledge of healthy food choices, improve food selections and eating habits while making healthier dietary choices and developing an understanding of the nutritional value of the school breakfast and lunch programs. Parents are to receive nutrition workshops to reinforce concepts taught to the students. Funds are used the school district to provide a comprehensive nutrition education program.
270 Perkins Secondary Local Plan Grant Funds are to be used to upgrade -approved Career and Technical Education (CTE) Programs of Study (POS). The funds will ensure that the CTE POS are in compliance with both state (Chapter 339) and federal (Perkins IV) standards and guidelines. The expectation is that students will be better prepared for post-high education and careers. The District uses these funds to support Career and Technical Education (CTE) Programs of Study (POS) that serve high concentrations of special students.
2S1 Title I – Stimulus The American Recovery and Reinvestment Act of 2009 (ARRA) provides significant new funding for programs under Title I, Part A of the Elementary and Secondary Education Act of 1965 (Title I). The funds are to be used for the same purposes of the Title I program. Funds must be obligated by Sept. 30, 2011.
2S2 IDEA- Stimulus The American Recovery and Reinvestment Act of 2009 (ARRA) appropriates significant new funding for programs under Parts B and C of the Individuals with Disabilities Education Act (IDEA). Part B of the IDEA provides funds to state educational agencies (SEAs) and local educational agencies (LEAs) to help them ensure that children with disabilities, including children aged three through five, have access to a free appropriate public education to meet each child’s unique needs and prepare him or her for further education, employment, and independent living. Funds must be obligated by Sept. 30, 2011.
2S5 Homeless Children & Youth-ARA Act
2S6 Homeless Children & Youth-ARA Act
2S6 Title I Neglected & Delinquent The School District of Philadelphia provides Title I services for direct file adjudicated youth under Act 33. Students are pre-trial with stays ranging from 30 days to 18 months. The Title I summer program provides direct instruction in formal reading, math and language arts. During the regular school year an extended day program takes place after school. Small group
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instruction is provided for a total of 240 hours. Materials and supplies are also purchased with Title I funds. These programs are held at Youth Study Center & Pennypack House. Funds are used to provide computer equipment. Funds are also used for Professional Development for the improvement of instruction in reading and math. Title I students are provided with services to facilitate their transition by institutions back into schools served by the School District, to provide a successful reentry of the youth offenders.
2S7 ARRA Food Services Equipment
2S8 Pre-K Quality Improvement
2S9 ARRA Act - Teacher Incentive Fund The purpose of the Teacher Incentive Fund is to support programs that develop and implement performance-based teacher and principal compensation systems, based primarily on increases in student achievement, in high-need schools.
2SD CDC-CPPW (ARRA) – Nutrition Under the American Recovery and Reinvestment Act of 2009, $650 million was dedicated to chronic disease prevention efforts administered through the Centers for Disease Control (CDC). "Communities Putting Prevention to Work" (CPPW) is a $373 million community capacity- building program for instituting population-based policy, systems, and environmental change in communities and schools to (1) decrease overweight/obesity prevalence; increase levels of physical activity; improve nutrition; and/or (2) decrease tobacco use and exposure to secondhand smoke.
303 JAIBG - Juvenile Account The Juvenile Accountability Incentive Block Grants (JAIBG) program, administered by the Office of Juvenile Justice and Delinquency Prevention (OJJDP), is designed to promote greater accountability among juveniles who are involved in the juvenile justice system. To that end, the program provides support, both financial and programmatic, to improve juvenile justice system infrastructure and operations at the State and local levels. JAIBG funds are allocated to States based on each State's relative population of youth under age 18.
307 Title I Neglect/Delinquent The School District of Philadelphia provides Title I services for direct file adjudicated youth under Act 33. Students are pre-trial with stays ranging from 30 days to 18 months. The Title I summer program provides direct instruction in formal reading, math and language arts. During the regular school year an extended day program takes place after school. Small group instruction is provided for a total of 240 hours. Materials and supplies are also purchased with Title I funds. These programs are held at Youth Study Center & Pennypack House. Funds are used to provide computer equipment. Funds are also used for Professional Development for the improvement of instruction in reading and math. Title I students are provided with services to facilitate their transition by institutions back into schools served by the School District, to provide a successful reentry of the youth offenders.
310 CSRD - Comprehensive School Reform Demo 2007
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Created in 1998 under Public Law 105-78, and authorized under the No Child Left Behind (NCLB) Act of 2001, the Comprehensive School Reform (CSR) program provides financial assistance to help schools develop and implement systematic approaches to schoolwide improvement that are grounded in scientifically based research and effective practices. The goal of the program is to enable all children to meet challenging state academic content and achievement standards.
312 Gear-Up Grant This discretionary grant program is designed to increase the number of low-income students who are prepared to enter and succeed in postsecondary education. GEAR UP provides six-year grants to states and partnerships to provide services at high-poverty middle and high schools. GEAR UP grantees serve an entire cohort of students beginning no later than the seventh grade and follow the cohort through high school. GEAR UP funds are also used to provide college scholarships to low-income students.
316 Title I(B) - Reading Excellence (Reading First) Funds are used to provide scientifically based instructional, supplemental and intervention materials to K-3 students in 50 schools to ensure that they all can read at grade level or above by the end of third grade. Screening, diagnostic and progress monitoring assessments are also provided to teachers. Additionally, K-3 teachers and special educations teachers in K-12 receive professional development around scientifically based reading research. The District also uses Reading First funds to provide reading coaches to the fifty schools as well as to support summer and after school programs.
327 Asthma Buster 2007
334 Title II(A) - Improving Teacher Quality Funds are to be used to prepare, train, and recruit high-quality teachers and principals capable of ensuring increased academic achievement for all students.The district uses funding to provide in- service and retraining for teacher-leaders and support staff through workshops, conferences, higher education credits and professional development sessions in elementary, middle and high schools the areas of math and science.
336 Refugee School Impact Aid The District Holds a Refugee Intensive Summer Enrichment Program for four weeks in the summer in an attempt to ameliorate some of the obstacles to achievement for immigrant and refugee students. This program is partially funded by the Refugee School Impact Grant (Pennsylvania Department of Education, Bureau of Community and Student Services, Division of Student Services). Intensive English language instruction and other academic programming are targeted at immigrant and refugee high school students at six sites. The main goal of the program is to impact student achievement by providing an opportunity for ELL enrichment courses and remedial content courses needed for advancement/promotion. The program can accommodate up to 400 students and runs concurrent with the District regular summer school. This summer marked the seventh year of the Refugee Intensive Summer Enrichment Program. A total of 331 English Language Learner (ELL) students were enrolled at 4 area high schools and 2 universities. The majority of participants were raising 9th, 10th and 11th graders, who were
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mostly at the lower end of the English language proficiency continuum (ELL levels 1-3). Program participants came from 50 countries, including the United States, and spoke 31 different languages. A majority of the participants' countries of origin were 2007-2008 refugee countries identified by the U. S. Department of Homeland Security.
341 Learn and Serve - Grover Washington Projects vary but each teacher uses a curriculum maping web that helps teachers, students and administrators see connections between each activity in the service learning projects and how it connects to the disciplines and standards outlined by the core curriculum. Connections to the curriculum are: literacy, speaking, reading, writing, math, science and social studies. Teachers will use the MY VOICE concept as a way to scaffold their student's service learning project. Students will understand the acronym VOICE: V - Voice your concerns; O - Outline your objectives, I - Investigate the issue, C - Conduct service, E - Evaluate and celebrate.
342 Learn and Serve - Turner
344 Youth at Risk Behavior
356 ELECT - Student Works Funds are to assist in developing comprehensive after school programs that provide academic enrichment, personal skills development and recreational opportunities for high risk TANF eligible youth in grades 4-8. The school district uses funding to support academic enhancement, personal development, prevention of high risk behaviors, student support services, parental involvement and coordination with local county assistance office.
363 Title II (D)- Education Technology Grant funds are to be used to improve technology literacy for middle grades students. The focus of this grant is to provide digital curriculum supports for students using technology solutions, professional development programs for teachers, curriculum-related online tools, and resources to increase access to tools and activities that develop confidence and skill in technology competencies. Grant funds are also used to administer a technology literacy assessment to students in grades 6, 7, and 8. Progress in developing technology skills is reported to the Pennsylvania Department of Education annually to evaluate the effectiveness of grant related programs. Funds are also used to support a career pathway program beginning in middle grades through post-high school graduation.
365 Partnerships In Character Education Targeted students in indentified schools will exhibit more socially responsible behavior and report positive changes in internal locus of control as a result of participating in a character education/service-learning project in their classroom. High School students in senior pilot sites will create comprehensive and quality senior projects as their graduation requirement. Participating teachers in participating K-8 schools and senior project pilots will attend on-going professional development to support their implementation of the project in their class/school.
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3663 Carol White Physical Fitness 2003 The proposed project will begin with the development of three units of study: Fitness, Adventure and Non-Traditional Activities. These three units are aligned with the State’s PE Standard 10.3(d) and 10.4(a)-(f), and with corresponding elements of Philadelphia’s core curriculum and Scope and Sequence; Meeting the needs of students, enhancing Physical Education in Philadelphia All aspects of the proposed Putting the Fun In Fitness initiative have been designed for the purpose of enhancing the School District of Philadelphia’s high school Physical Education program and enabling it to better meet the needs of students In the second stage of BEEP programming, mini- grants were administered to fund bike club activities at 19 middle schools with outstanding bicycle education programs. The third stage allowed for the purchase of bicycles, helmets, and U-locks for participating schools as well as bicycle racks for all middle and high schools. The fourth stage continues the successful components of the first three stages and includes an "Earn- A-Bike" program whereby students will incorporate what they have learned about bicycle safety and repair such that the bicycle they repair will become their own bicycle to keep.
366 Carol White Physical Fitness The purpose of the Carol M. White Physical Education Program is to provide funds to local educational agencies and community-based organizations (including faith-based organizations) to initiate, expand, and improve physical education programs (including after school programs) for students in one or more grades from kindergarten through 12 in order to make progress toward meeting State standards for physical education by providing funds for equipment, support, and the training and education of teachers and staff.
374 US/PA Gear Up Support The goal of the PA State GEAR UP Project is to increase significantly the number and percentage of disadvantaged middle school and secondary school students in the Philadelphia and Harrisburg school districts who are prepared for, pursue, and succeed in postsecondary education.
3806 Smaller Learning Community Program 2006
381 Teaching American History - Grant C
382 Advance Placement Incentive Program 2005
383 Steps To Healthier Philadelphia To increase asthma, obesity and diabetes prevention awareness and education in schools; develop and strengthen community partnerships with local agencies supportive of project activities; establish after school programs that increase student's % of physical activities and awareness of the benefits to making healthy nutritional choices; deliver the necessary professional development to conduct project related activities; increase the % of parent and community involvement; realign and strengthen the physical education curriculum at targeted schools to reflect a greater emphasis on individual student wellness and development.
387 Improving Teacher Quality - Reading & Writing 2007
38A Title II(B) - Math & Science Partnership (MSP)
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Grant Funds are to be used to provide science professional development and supplemental resources to teachers of science. Title II, Part B, is a 100% federally funded supplemental education program that provides financed assistance to support a partnership between the School District of Philadelphia, higher education institutions for science and local informal science agencies.
390 Smaller Learning Communities #3 2006
390 Smaller Learning Communities #3 2007
394 CORE Philly 2009 The CORE Philly Scholarship is an innovative scholarship program that provides last-dollar scholarships for graduating Philadelphia high school seniors. Based on need, scholarship awards are up to $2,000 for a four-year institution and up to $500 at Community College of Philadelphia. The award amount is determined by the Expected Family Contribution (EFC) as calculated through the completion of the Free Application for Federal Student Aid (FAFSA).
395 Beep - Bicycle Education Enhancement Program 2006 BEEP targets 29 middle and high schools throughout the School District in a program to increase safe biking habits. The first stage created a model bicycle safety curriculum for use in sixth through eight grade health and physical education classes. The Bicycle Coalition of Greater Philadelphia, in conjunction with the School District's Office of Curriculum Support, created this curriculum as well as a pamphlet, "A Guide to Biking in the City" and a booklet, "City Biking Handbook."
396 Title I Academic Achievement
397 Agriculture Education Challenge 2006
3A1 Teach American History - Grant E
3A5 Foreign Language - Elementary School
3A7 Arts Bridges
3A8 Emergency Response and Crisis Management 2007
3A9 Mandarin Chinese Language Program Through a three-year matched grant (2009-9) from USDE's Foreign Language Assistance Program, the district established or expanded Mandarin Chinese world language programs at two High Schools (Northeast & Lincoln) and two elementary schools (Solis-Cohen & Gideon). The project aimed to increase the number of students enrolled in Chinese world language programs and the number of classes offered, raise the quality of the Chinese Language Program through implementation of an enhanced standards based curriculum, and raise student proficiency to the intermediate level. The project hired and trained additional Chinese language teachers in best practices and research-based models and approaches and implemented performance-based
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assessments. New assessment tools and programs were developed and implemented to achieve the goals of the project, including the Chinese Oral Proficiency Assessment and summer immersion program to raise oral fluency and cultural competence.
3B0 21st Century Community Learning Center The 21st Century grant provides funding for a comprehensive community learning center at Warren G. Harding Middle School. The program provides an array of services that engage students for three full hours after school, for five days a week. The program helps students meet state and local student standards in core academic subjects, such as reading and math; offers students a broad array of enrichment activities that can complement their regular academic programs; and offers literacy and other educational services to the families of participating children.
3B1 Arabic At Motivation High School The district established Modern Standard Arabic (MSA) world language programs at Benjamin Franklin & Motivation High Schools through a three-year matched grant (2006-9) from USDE's Foreign Language Assistance Program. Goals of the project included: raising student proficiency in MSA to intermediate level, encouraging communication in MSA in and beyond the classroom, increasing student knowledge of customs, traditions and geography of Arabic speaking populations, and using MSA to make connections and reinforce knowledge and skills across content areas. The project utilized educational technology in the classroom and provided ongoing professional development for teachers. Students carried out a service learning project where they learned about challenges facing Iraqi Refugess. Finally, the project developed new assessment tools, including Arabic Language Oral Fluency Assessment (ALOFA), and a summer language immersion program to raise oral fluency and cultural competence.
3B2 Teacher Incentive Fund (TIF) The TIF grant funds are to be used to support the Promoting Excellence in Philadelphia Schools Initiative and the implementation of the nationally acclaimed Teacher Advancement Program (TAP). Grant funds are to be used to provide leadership career paths for teachers, and to provide a distributed instructional leadership model in the school. The funds also support a strong model for staff professional development that relies on peer coaching, weekly common planning time for all staff, and student data driven instructional planning. Funds support performance-based bonuses based on student achievement growth, demonstration of effective teaching practices in the classroom, and effective school leadership.
3B4 Classrooms for the Future CFF coaches provide the professional development required by the State’s Classrooms for the Future initiative. CFF coaches dedicate time in participating classrooms helping teachers to integrate technology tools and 21st Century strategies for engaged learning. The coaching component is directly related to the CFF hardware distribution. CFF coaches serve a critical role in the successful implementation of this initiative, providing ongoing, regular, onsite support and training towards transforming the educational environment in our classrooms
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3B5 Project U-Turn Expansion These Department of Labor grant funds are used to reduce youth involvement in violence and gangs through an alternative education and workforce development approach. The grant provides seed funding to five programs targeting 14-21 year olds at risk for violent activity or school drop out. Funds support tuition for 100 students in an Accelerated High School, 200 internship slots in Learning to Work Programs at two sites, Literacy Coaching for up to 150 students in two sites, and operation of the Reengagement Center for dropouts. 33% of all program funding is targeted to serve youth returning from Juvenile Justice placement
3B6 Persistently Dangerous Schools
3B7 Magnet Schools Assistance Program The purpose of the MSAP Grant is to integrate innovative and unique educational approaches (prek-12) at Bache Martin and Franklin Learning Center that will attract students who live in the neighborhood. (Defined as official School District boundaries) At Bache Martin, a neighborhood school, the Project- based Learning approach/program is the “magnet”. Franklin Learning Center, a Magnet School, will enhance its curriculum through the Project based Learning approach/ program. Grant funds will allow for financial, human and material resources, including technology and professional development to be integrated into both Bache Martin and Franklin Learning Center in order to strengthen and expand their educational opportunities for students.
3B8 Title II D - Non Profit Educational Technology To improve student academic achievement through the use of technology in elementary schools and secondary schools, to ensure students are technologically literate by the end of 8th grade, to enhance the ongoing professional development, to improve the educational technology infrastructure and encourage public-private partnerships. Also to provide digital curriculum supports for students using technology solutions, professional development programs for teachers, curriculum-related online tools, and technology to increase parental involvement.
3B9 Reading First - Berks County I.U. The Berks County Intermediate Unit (BCIU) provides programs and services to public school districts, nonpublic schools, and other human service organizations of Berks County, Pennsylvania. The BCIU also is a liaison agent between the schools and the Pennsylvania Department of Education. The Berks County Intermediate Unit offers a wide range of diverse services, including alternative and special education, early intervention, child care, services to at- risk students and students with disabilities, as well as curriculum, instruction, and professional staff development. The BCIU also provides business and information management services, instructional media services, public relations services, pupil transportation, and many other varied services.
3C1 Youth Offenders - Alternative Education Program The funds are used for Open Door School Project which will establish a new alternative educational pathway that will provide a high quality academic and vocational instruction for at least 100 returning youthful offenders. The school district uses the funds to address at risk students successful reentry, accelerated education, and provide a strong focus on career and postsecondary preparation.
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3C2 Philadelphia Clean Bus 2008
3C3 Project Accelerate
3C4 Smaller Learning Communities #4 Supports implementation of smaller learning communities through an array of academic and counseling/other supports in eight targeted high schools
3C6 Philadelphia School Leadership Program The School District of Philadelphia (SDP) along with its diverse group of partners is proposing to establish a school leadership development program geared specifically to meet the leadership needs of Philadelphia's most challenged and challenging schools. This unique, highly collaborative effort - the Philadelphia School Leadership Project (PSLP) - will target SDP high schools that have been designated for School Improvement or Corrective Active under No Child Left Behind. The project will recruit exemplary teachers (10 per year who do not have principal certification and 5 per year who do have certification) who have demonstrated a commitment to work in and an ability to succeed in such schools, and provide them with collaboratively designed and individually-tailored graduate-level coursework and internship experiences to prepare them for principal or assistant principal positions. Participants who successfully complete the program and who have met the District's selection requirements will be placed as a principal or assistant principal in a struggling SDP high school. During their first two years in a school leadership position, participants will continue to receive mentoring/coaching and other supports from the program to help ensure their retention and success in their new role.
3C7 Earmark Grant (MARS)
3C8 Project Stars
3C9 LSTA - J.H. Moore The purpose of the project is to foster the love of reading with beautiful new multicultural picture books, stimulating fiction and up-to-date, informative non-fiction books that will encourage student imagination and knowledge of the world around them. The library was automated including the new books
3D0 Perkins - Technical Preparation Equipment (CCP) Tech Prep programs provide programmatic links among The School District of Philadelphia's secondary schools, Community College of Philadelphia and business industry. This collaborative project designs and administers programs that produce graduates with advanced technical and academic skills. The equipment funded through this grant will support Career and Technical Education programs enabling students to have "hands-on-experience in their fields of study. Funds will be used to purchase 12 pieces of equipment for the following schools and CTE programs: Bok Technical High School, Northeast High School and Swenson Arts and Technology High School.
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3D1 Learn and Serve - McCall Elem School To ensure that children in the Philadelphia Public Schools are given the opportunity to engage in student driven service learning projects. To provide extensive professional development to assist the conducting of student driven service learning projects in public school classrooms, and to encourage leadership. Also, to encourage nutritious, healthy living and provide leadership training to upper grade classes.
3D2 DOL West Philadelphia MEES 7/1 2008 The Mentoring, Education and Employment Strategies Grants provide $42 million in additional financial support over three years (ends FY 11) to seven comprehensive high schools with the goal of transforming these schools into high achieving, safe schools. Funding supports five sets of program activities: mentoring for at-risk youth, dramatic reforms to teaching and learning provided to students, connections to paid employment for students, strategies to change the school environment to make it safer for learning, and case management strategies aimed at increasing social supports and college readiness for students in the schools. The goals of the grant include increasing graduation rates, removal from the state’s Persistently Dangerous list, increasing attendance, improving student achievement, and increasing student participation in the workforce.
3D3 DOL Fitzsimons MEES 7/1 2008 The Mentoring, Education and Employment Strategies Grants provide $42 million in additional financial support over three years (ends FY 11) to seven comprehensive high schools with the goal of transforming these schools into high achieving, safe schools. Funding supports five sets of program activities: mentoring for at-risk youth, dramatic reforms to teaching and learning provided to students, connections to paid employment for students, strategies to change the school environment to make it safer for learning, and case management strategies aimed at increasing social supports and college readiness for students in the schools. The goals of the grant include increasing graduation rates, removal from the state’s Persistently Dangerous list, increasing attendance, improving student achievement, and increasing student participation in the workforce.
3D4 DOL University City MEES 7/1 2008 The Mentoring, Education and Employment Strategies Grants provide $42 million in additional financial support over three years (ends FY 11) to seven comprehensive high schools with the goal of transforming these schools into high achieving, safe schools. Funding supports five sets of program activities: mentoring for at-risk youth, dramatic reforms to teaching and learning provided to students, connections to paid employment for students, strategies to change the school environment to make it safer for learning, and case management strategies aimed at increasing social supports and college readiness for students in the schools. The goals of the grant include increasing graduation rates, removal from the state’s Persistently Dangerous list, increasing attendance, improving student achievement, and increasing student participation in the workforce.
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3D5 DOL Bartram MEES 7/1 2008 The Mentoring, Education and Employment Strategies Grants provide $42 million in additional financial support over three years (ends FY 11) to seven comprehensive high schools with the goal of transforming these schools into high achieving, safe schools. Funding supports five sets of program activities: mentoring for at-risk youth, dramatic reforms to teaching and learning provided to students, connections to paid employment for students, strategies to change the school environment to make it safer for learning, and case management strategies aimed at increasing social supports and college readiness for students in the schools. The goals of the grant include increasing graduation rates, removal from the state’s Persistently Dangerous list, increasing attendance, improving student achievement, and increasing student participation in the workforce.
3D6 DOL Overbrook MEES 7/1 2008 The Mentoring, Education and Employment Strategies Grants provide $42 million in additional financial support over three years (ends FY 11) to seven comprehensive high schools with the goal of transforming these schools into high achieving, safe schools. Funding supports five sets of program activities: mentoring for at-risk youth, dramatic reforms to teaching and learning provided to students, connections to paid employment for students, strategies to change the school environment to make it safer for learning, and case management strategies aimed at increasing social supports and college readiness for students in the schools. The goals of the grant include increasing graduation rates, removal from the state’s Persistently Dangerous list, increasing attendance, improving student achievement, and increasing student participation in the workforce.
3D7 DOL Germantown MEES 7/1 2008 The Mentoring, Education and Employment Strategies Grants provide $42 million in additional financial support over three years (ends FY 11) to seven comprehensive high schools with the goal of transforming these schools into high achieving, safe schools. Funding supports five sets of program activities: mentoring for at-risk youth, dramatic reforms to teaching and learning provided to students, connections to paid employment for students, strategies to change the school environment to make it safer for learning, and case management strategies aimed at increasing social supports and college readiness for students in the schools. The goals of the grant include increasing graduation rates, removal from the state’s Persistently Dangerous list, increasing attendance, improving student achievement, and increasing student participation in the workforce.
3D8 DOL Lincoln MEES 7/1 2008 The Mentoring, Education and Employment Strategies Grants provide $42 million in additional financial support over three years (ends FY 11) to seven comprehensive high schools with the goal of transforming these schools into high achieving, safe schools. Funding supports five sets of program activities: mentoring for at-risk youth, dramatic reforms to teaching and learning provided to students, connections to paid employment for students, strategies to change the school environment to make it safer for learning, and case management strategies aimed at increasing social supports and college readiness for students in the schools. The goals of the grant include increasing graduation rates, removal from the state’s Persistently Dangerous list,
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increasing attendance, improving student achievement, and increasing student participation in the workforce.
3D9 LSTA -Norwood Fontbonne Academy 2010 The School District of Philadelphia is the fiscal agent for the Norwood-Fontbonne Academy. The Academy will implement an information literacy program with its classroom teachers. Research demonstrates that schools with active, functioning libraries, show increased gains in achievement for students across all content areas. The teachers of the Norwood-Fontbonne Academy are a highly qualified team prepared to bring an information-rich program to students, which supports 21st century learning
3E0 Reading Recovery Initiative The goal of this initiative is to focus on developing highly effective teachers and resources for schools for improving the reading and writing abilities of students.
3E1 Startalk Standard - Arabic 2010
3E2 Startalk Standard - Mandarin Chinese 2010
401 ACCESS - Claims Grant funds are to be used to reimburse a portion of the costs incurred by the school district for providing medically related services to eligible special education or handicapped students. This program provides funding for the school district and the intermediate unit to process claims for Medical Assistance reimbursement for medically related services provided to special education or protected handicapped students.
402 Adult Literacy
4067 Economic Development - William Penn 2007
410 Artist In Residence
419 Hospitality Tour Programs In response to the employment needs that exist in the hospitality industries in Philadelphia, the Pennsylvania Convention Center Authority (PCCA) will provide resources to support education and training of approximately 500 students enrolled in five HRT Academy sites located at Ben Franklin High School, Horace Furness High School, George Washington High School, Jules Mastbaum High School and Swenson Arts and Technology High School. The HRT programs are assigned to support the Office of Career and Technical Education's goals by integrating rigorous academic and career standards in a core curriculum related to careers in the hospitality industry. Students will have access to program assessments, internships, work-based learning and mentoring experiences. These are all integral components of their course of study.
4260 PSSA Achieve/Effort 2000
454 ELECT - Fatherhood Initiative
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462 Pregnant & Parent Teens Funds are to be used to keep students in school, support their attainment of a high school diploma, and encourage their self-sufficiency as parents and productive members of their communities. Programs are required to provide the following services: health/nutrition information, individual/group counseling, parenting/child development education, vocational/career counseling, assistance in accessing child care and transportation. The school district uses PPT funds to enhance the ELECT/Cradle to Classroom program and to provide the above services for additional students at South Philadelphia High School, Bartram High School, Gratz High School, and Edison High School. These four schools have large numbers of teen parents. The funds are used to provide services to 25 additional teen parents at each of the schools listed above.
472 Education Empowerment Act Funding is to be used to improve district-wide student performance. The school district uses funding to support the educational options program, the SMART program, the ATIPS program, the transition back to school initiative, the 11th and 12th summer school program as well as new teacher and principal training and recruitment. aids, educational software and other educational supplies at schools on the school improvement list.
481 Bullying Prevention
497 Educational Assistance Program (EAP) Grant funds are to be used to provide tutoring to students in Kindergarten through 12th grade performing below standards in math and reading on the PSSA test. The school district plans to use the funding to support summer programs.
49A Pennsylvania Accountability Block Grant Funds are to be used to attain or maintain academic performance targets through such activities as pre-kindergarten, full-day kindergarten, class-size reduction, tutoring, teacher coaching and professional development, incentives for teachers in academically challenged schools, and social and health services. The School District uses its ABG funds to support full-day kindergarten and the Bright Futures pre-Kindergarten program.
4A0 Head Start - Supplemental Assistance Head Start funding is to be used for pre-school education and family services, medical and dental care, breakfast, lunch and snacks, nutrition and social services, diagnostic and therapeutic services for children with special needs as well as for parent involvement in decision-making and program implementation. The grant funds are used to support the district’s Head Start program which provides health, education, nutrition, social and other services to pre-school children and their families. Supplemental funds are used to increase the availability of Head Start program slots for low-income children and families in high-need neighborhoods through the school district.
4A8 Project 720 Named for the number of days a student spends in high school from the beginning of 9th grade to the end of 12th grade – will help transform Pennsylvania’s high schools so that every student can
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succeed. Project 720 pilot districts are leading the way in making the curriculum more challenging and improving the learning environment. The 2007-08 budget includes $11 million to serve 161 schools across the Commonwealth.
4A9 Special Education - Performance
4B06 School Entity Demo-Parent Involvement Prgm (Parent Volunteer)
4B1 Dual Enrollment - Gateway to College Dual enrollment, referred to as “concurrent enrollment” in the School Code, is an effort by the Commonwealth to encourage a broader range of students to experience postsecondary coursework and its increased academic rigor, while still in the supportive environment of their local high school. The intent is to increase the number of students that go on to postsecondary education and to decrease the need for remedial coursework at postsecondary institutions. This program allows a high school student to concurrently enroll in college courses and to receive both high school and transferable college credit for coursework. Juniors and seniors may earn up to 24 credits per year, at no cost to the student. Funds are used to pay for tuition, books, and fees. This grant also provides funding for 60 students to be enrolled full-time in the District’s Gateway to College Program at Community College of Philadelphia, which serves as a Multiple Pathway to Graduation option for overage, under-credited students who have previously dropped out of school.
4B4 School Improvement Initiative - Capacity Building Grant IU26 The purpose of the IU Capacity Building Initiative is to provide Intermediate Units (IU) with funding to support school improvement services. I U's will provide technical assistance to all schools and districts with particular emphasis on those that have schools that did not make adequate yearly progress (AYP) for the school 2009-2010 year.
4B5 School Improvement Fund A state initiative designed to improve teaching and learning in Pennsylvania’s high schools by creating technology-enriched instructional settings for English, math, science, and social studies classes. Schools receive an interactive whiteboard, mounted projector, a teacher laptop, and access to a cart of 32 wireless laptops for students. Teachers participate in a 30 hour online course on 21st Century learning, and are supported in their classrooms by a Classrooms for the Future coach.
4B8 Family Literacy
4C37 Dropout Recovery & Prevention 2007
4C6 College and Career Counseling
4C77 Pennsylvania Inspired Leadership - Alps 2007
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4C9 Classrooms for the Future A state initiative designed to improve teaching and learning in Pennsylvania’s high schools by creating technology-enriched instructional settings for English, math, science, and social studies classes. Schools receive an interactive whiteboard, mounted projector, a teacher laptop, and access to a cart of 32 wireless laptops for students. Teachers participate in a 30 hour online course on 21st Century learning, and are supported in their classrooms by a Classrooms for the Future coach. CFF coaches provide the professional development required by the State’s Classrooms for the Future initiative. CFF coaches dedicate time in participating classrooms helping teachers to integrate technology tools and 21st Century strategies for engaged learning. The coaching component is directly related to the CFF hardware distribution. CFF coaches serve a critical role in the successful implementation of this initiative, providing ongoing, regular, onsite support and training towards transforming the educational environment in our classrooms.
4D0 Inclusive Practices Mini Grant
4D7 Safe Schools Targeted
4D97 Praxis 2007
4E0 Science: Its Elementary
4E1 Pennsylvania Pre-Kindergarten Counts State appropriated funds are used to provide high-quality preschool programming for children between age three and the entry age for Kindergarten who are at considerable risk of delayed cognitive development and academic underperformance due to socioeconomic and/or other factors.
4E2 Student Achievement/Parent Empowerment
4E3 DCED The goal of the Department of Community and Economic Development (DCED) is to foster opportunities for businesses and communities to succeed and thrive in a global economy, thereby enabling Pennsylvanians to achieve a superior quality of life. Led by Secretary George Cornelius, the Department ensures growth and development in our businesses and communities across Pennsylvania.
4E4 DCED-Gamp
4E5 Healthy Farm/Schools
4E8 University City Science Center
4E9 Safe Schools Advocate - Discretion
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4F1 PHEAA - College Awareness This grant enhances the District's ability to offer high-quality, relevant workshops for school counselors on a monthly basis. The mission is to create affordable access to higher education for students and their families. Counselors who participate in the workshops earn continuing education (ACT 48) credits for their licensure. Pennsylvania state legislation requires persons holding Pennsylvania professional educator certification to complete continuing education requirements every five years to maintain their certificates as active. The grant funds will help defray the expenses associated with these seminars. Parenting with an organization like PHEAA ensures that we are aligned with both state and district goals.
4F3 Pennsylvania DCED-Lincoln High School Pool Renovations Lincoln High School pool renovations to stimulate the community business and recreation activities.
4F4 Safe Schools Targeted IU
4F5 Pennsylvania Government @ Sharswood
4F6 Single School Culture & PBS
4F7 Active School Initiative Five Schools awarded $15,000 each to purchase a program for physical education call HOPSports to increase physical activity among 6th, 7th & 8th grade students to reduce child obesity.
4F9 Healthy Farms & Healthy Schools
605 Cable TV Production This is a 15 year grant which started in 2000. These funds are used to defray the costs of the PSTV's operations. Many Philadelphia School District events are covered by PSTV. These funds allow for the growing and expansion of the PSTV cable television and audio visual operations into digital production and programming growing to a video on demand feature, potential streaming video via the internet, and continuity if digital scheduling plans for PSTV's transmission to all District schools and the community. Provides for daily instruction and mentorship to PSTV student interns enrolled in high school (Career & Technical Education) communication and technology courses during the school year, and through the summer as students employed in 20 hour positions through WorkReady Philadelphia.
613 Widener Memorial
6740 Mullin Scholar - Girls High School 2000
6770 Freedom School - City of Philadelphia 2000
6771 Freedom School - City of Philadelphia 2001
681 Pass - Summer Prison Program
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6A47 Morgan Stanley/Dean Witter 2007
6C8 Magid Reduce Class - Bryant This contribution represents the renewal of a multi-year grant that is being administered by the Philadelphia Foundation. Its purpose is to improve the educational outcomes and educational quality for students at Bryant through the enhancement of the school's music , arts and cultural programming. The initiatives implemented through this grant program are in alignment with the School District of Philadelphia's Core Curriculum, the Pennsylvania State Standards, and Imagine 2014, the District's five-year strategic plan.
6G2 Penn Assisted - Lea & Alexander
6I8 Philadelphia Museum of Art
6L17 Knight Foundation Summer Camp 2007
6L8 Laura Bush Foundation @ Moore Elementary
6M25 David Katz Fund 2005
6M35 Bernard Kelner Scholarship 2005
6M5H Academy for Leadership (ALPS) 2008 This project is funded in partnership with the Broad Foundation. The mission of the Philadelphia ALPS program is to prepare new principals with the skills to lead schools as professional communities focused on ensuring that all children achieve at high levels.
6M6 Student Success Center
6M97 West Philadelphia Parent/Leader Academy 2007
6MDH Chief Executive Office Transition Fund 2008 This project will enable the incoming Chief Executive Officer to engage a number of individuals to provide temporary, per diem consultative expertise to facilitate the transition of a new management team. This would include the review of academic, administrative, financial and operational functions of the District.
6MEH Chief Executive Office Support Fund 2008
6MF Philadelphia Children First Fund GSK Donation by the Philadelphia Children First Fund of the interest from Glaxo Smith Kline Endowment to be used for the purchase of classroom/laboratory science equipment for the Science Leadership Academy. The equipment will be used by approximately 370 students attending the Science Leadership Academy and by all the students who will attend the school in the future.
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6MG PCFF Bowland Charity Trust Endowment To support the on-going supplemental operating expenses of the High School of the Future.
6MH PCFF AT&T High School Success
6MIJ Comcast Children First-Locke To support the on going supplemental operating expenses of Locke School.
6MJJ PCFF - School of the Future
6MKJ PCFF - Amsterdam Foundation - Science Leadership
6MLJ PCFF - The Lenfest Foundation The Lenfest Foundation is dedicated to supporting programs primarily in the areas of education, arts and the environment. H.F. (Gerry) and Marguerite Lenfest established the Foundation in 2000. The Foundation is based in suburban Philadelphia and primarily supports organizations and programs in southeastern and south central Pennsylvania, southern New Jersey and northern Delaware.
6N3 Pennsylvania High School Coaching Initiative The Pennsylvania High School Coaching Initiative (PAHSCI), with funding provided by the Annenberg Foundation, launched a comprehensive three-year program that has placed one mathematics coach for every 600 students in high need school across the Commonwealth. The Pennsylvania Department of Education partners with the University of Pennsylvania's Literacy Network (PLN) and Foundations, Inc. to provide intense professional development and mentoring for four School District of Philadelphia high school coaches, Central Office staff and school leadership teams from each of the two selected high schools - Germantown and Martin Luther King High Schools. The job of the coaches is to ensure that school staff acquires the understanding and skills to 1) enable all students to improve in their learning and gain knowledge and skills to access future scholastic and workplace opportunities; and 2) close the achievement gap. Coaches at the selected sites facilitate in-class coaching and modeling, peer collaboration, and teacher training in efforts to improve teaching and learning at their schools.
6N7 Presser Foundation - Implementation
6P2 Merck Childhood Asthma Network MCAN is funded by the Merck Company Foundation, the philanthropic arm of Merck & Co., Inc. The mission of the Merck Childhood Asthma Network, Inc. is to support and advance evidence- based programs that improve the quality of life for children with asthma and their families and to reduce through dissemination of effective interventions the burden of the disease on them and society.
6P66 Dorris Sherman Language Lab 2006
6P7 University of Penn Building Distributed Leader
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6P86 Kinsington PettyJohn Scholar 2006
6Q0 Keeping Students on Track to Graduate
6Q1 Penrose Health/Fitness Kind Foundation This grant supports efforts to promote healthy habits, provide fitness and nutrition education and to provide structured fitness programs to improve the health behaviors of children who are at risk for obesity. Some of the service providers included in this grant are the Health Federation of Philadelphia, Neighborhood Bike Works and Mercy Wellness Center. The grant promotes walking, running bike riding , etc. as forms of physical exercise along with nutritional education information models to follow. Educational field trips and guest speakers supplement the fitness program. Potential trips include the Penn Relays and the Healthplex at Crozier in Springfield, PA, Students are also taken to visit nursing and Allied health schools in the area to promote future careers in the healthcare field.
6Q2 Penrose Health/Fitness AETNA
6Q3 Penn Foundation - PCHP Research Grant
6Q4 PWDC - Pregnant & Parenting Youth
6Q57 Philadelphia Children First Fund SCA 2007
6Q7 Eagles Youth Partnership 2007
6R27 Alvin E. Kressman 2007
6R3 Masterman Chess Challenge
6R57 Philadelphia Foundation Scholarships 2007
6R67 Knight Foundation - Journalism/George Washington High School
6R7 Knight Foundation - Journalism - Prime MV The purpose of the project is to underwrite the expansion of the School District of Philadelphia's Journalism Expansion Project at Frankford, Lincoln, Vaux, Academy at Palumbo, Franklin Learning Center, Kensington Culinary High Schools, and 18 additional schools. The Knight Foundation Journalism project came into being as a result of an invitation from Knight, Prime Movers at George Washington University and the Philadelphia Inquirer through the District's Office of Strategic Partnerships. The project seeks to expand high school journalism, both printed and through radio broadcasting. Through the establishment of after school journalism clubs, each club will meet twice per week for approximately one hour during the hours and on the days other after school activities currently operate in each school and only while schools are open and classes are in session.
6R8 21st Century Workforce Skills
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6R9 Knight Foundation Journal-School District
6S1 Jordan Fundamentals
6S3 Italian Word Language
6S7 Picasso Project at Pennell
6S7 Picasso Project Parkway North East
6S8 AARP Ethel Percy Andrus Legacy
6S9 Lindback Foundation - High School Teacher Award
6T1 Chestnut Hill College - Professional Development
6T2 Airborne Teacher Fund
6T3 Roswell Foundation Grant
6T4 Maurice Romy Foundation
6T5 Penrose Health Kynett Foundation The Kynett Foundation has provided this grant to the Penrose Elementary School to continue and expand fitness programs for the students at the school. The project includes both in school fitness programs such as socialized recess, Urban Dance program, Yoga, Karate and Kids 4 fitness plus programs. The program also includes fitness programs for special needs students and an after- school horseback riding program. The in school programs will be for special needs students and for seventh and eighth graders to increase time spent on physical activity. The after-school program includes all of the above mentioned programs but they will be open to students in grades one through eight.
6T6 Masterman Home and School Technology
6T8 Motorolla Foundation
6T9 Morgan Stanley - Washington HS
6U0 SAP Charitable Fund (Vanguard) For Information Technology (IT) Computer Lab
6U1 Annenberg Foundation - Pratt
6U2 Lowe's Foundation Northeast HS
6U3 Child Nutrition & Fitness Initiative
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6U5 Hamels Foundation
6U7 Annenberg Foundation - Reynolds Elementary
6U8 PEF at Kensington High Schools
6U9 The Broad Residency To attract top talent from across the country to enter public education. The Broad Center will subsidize the salaries (50%) of two Broad Residents.
6V0 Lowes Toolbox for Education To decorate and refurbish a former basement classroom to a Student & Parent Resource Center.
6V1 Drexel Science Leadership Academy To sustain the 1:1 laptop program at the Science Leadership Academy
6V2 PRWT John B Kelly School To modernize the school library and other school wide enrichment initiatives, including class trips and parenting workshops.
6V3 Renaissance School Initiative Develop comprehensive grant application for "Investing in Innovation" Grant of the USDE
6V4 Confucius Classroom Network
6V5 Verizon Foundation
6V7 2 and C Cares at Finletter
6.1.4 Capital Funds
Capital Project Fund – Accounts for financial resources used to acquire or construct major capital facilities (other than those of proprietary funds or trust funds) and improve major infrastructure systems and buildings. All fund proceeds for Capital Projects should be accounted for in these funds. The most common source of revenue in this fund is from the sale of general obligation bonds.
The Capital Bond Funds are designated based on a smart numbering system and charged directly to the source of the funding, as the first digit represents the fund, 8 = Capital, the second digit represents the sequence of issue A = the first, B = the second and so on, the last two digits represent the calendar year of issue. For example;
8C04 – Capital Proj Series C 2004 Used to account for the costs associated with projects funded from the third series of bonds issues in calendar 2004.
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Several capital funds have been established for specific purposes based on the funding source and they are listed below.
8000 – Capital Projects Fund Used to account for the costs associated with the program oversight and other costs not directly attributable to the project level at the time of acquisition or construction, these costs are funded with each bond issued, and are allocated to the bond funds and projects on an annual basis by Accounting Services.
8001 – IT Upgrade Used to account for the costs associated with the business systems upgrade funded by operating budget transfers handled by the Chief Business Officer or designee.
8004 – Capital Projects – E Rate Used to account for the costs associated with systems upgraded funded by E-Rate revenue and handled by the Chief Information Officer or designee.
8Q – Capital Projects – QZAB Used to account for the costs associated with the projects funded from Qualified Zone Academy Bonds (QZAB).
8S – Capital Projects – SPBA Used to account for the costs associated with the projects funded from State Public School Building Authority (SPBA).
6.1.5 Other Funds
9001 Food Services Fund Enterprise fund established to record the revenues, expenses, and results of operations for providing meals to students
9010 Print Shop Fund Internal service fund to record the activities related to reproduction services.
9011 Payroll Agency
9016 Reimbursable Salaries Fund Not budgeted. Used to account for employee expenses that are reimbursed by outside entities. This fund nets to “zero” at the end of the fiscal year. While technically considered a “General Fund” type in the CAFR, OMB categorizes 9016 in the “Other Funds” group.
9017 Payroll Clearing
9020 Fringe Benefits Clearing Account
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912 Audit Clearing Account
6.1.6 Trust Funds
7002 Altemus, Fred V Trust Fund 7114 Connolly, Judyann
7003 Alumnae Assocation - Girls High 7117 Cruse, Jamahl Memorial
7004 Apprentices Library 7118 Chamberlain, Wilton Fund
7005 Arete Foundation 7119 Class 247 Girls High
7006 Arnold, Corrine B 7167 Davis, Serena Foley
7047 Baccari, Frank Trust Fund 7168 Davis, Theressa Leahy
7048 Baker, Eugene J Memorial 7169 Dental Services
7049 Baldi, Vito M 7171 D'Nuncio, Albert J
7050 Barnwell, James G 7172 Dobbins Murrel
7051 Big 4 Fathers Association 7173 Dolgin, Hilda L
7052 Bodine Frederick A 7175 Daroff, Samuel Award Of Excellence
7053 Brown, Jerome 7176 Dunbar School Scholarship Fund
7054 Brown, Joseph H 7214 Early, Robert M
7055 Burgess, Dessie D 7247 Feldman, Milton Estate
7056 Burnett, George C 7248 First Union – CAPA
7057 Burnett, George C 7252 Freeman, Michael S
7106 Cadwallader 7253 Friedman, Eve R Trust Fund
7109 Casa Professional Growth 7292 Gallery At Market East
7111 Central High School 7293 Germantown High School - Class of 1945 7113 Cohen, Beverly Y
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7294 Germantown High School - Class of 7467 Kuhn Health Fund 1947 7468 Kurtzberg, K A 7296 Girl's High - Placement Fund 2006 7469 Marlyn Krone Foundation 7298 Girard Stephen Fund 1998 7508 Lauber, Carl F 7299 Gokhale, Lila 7509 Lediger, Cecelia R - Girl's High 7301 Grant, Dennis A Memorial 7510 Levin, Herbert S 7302 Greenberg, Joseph J 7511 Lindenbaum, Rose – Custodial 7304 Greenfield, Etelka J 7512 Lindenbaum, Rose - Principal Award 7305 Greenough, Grafton 7513 Lindenbaum, Rose 7307 Greenblatt, Carol E 7514 Lindenbaum, Rose – Student 7355 Haas, Phoebe 7516 Linhart, George A 7356 Haney Foundation 7517 Liz Fund 7357 Harris, Odette D 7518 Long, William John 7359 Home School – Masterman 7519 Ludwick Institute Trust Fund 7399 Instructional Management/Professional Growth 7520 William Lichten Principal's Fund
7400 Intergroup Harmony Trust 7521 William Lichten Scholarship Fund
7431 Jacobs, William C 7568 Marcus Foster - Outstanding Administration 7432 John Hancock School 7570 Marcase Michael 7433 Judkins, Rebecca 7571 Markowitz, Frances A 7463 Kassimir Fund- Central High School 7572 James Martin Trust 7464 Kitchenman, Helen 7573 Masterman, Julia R 7465 Krause, Jacob B 7574 Mattleman, Marciene S 7466 Krebs, Albin 7575 Mclea Memorial Prize
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7576 Lieutenant Jose Melendez Trust 7766 Sankowsky, Suzanne H
7578 Miscellaneous Trust Revenue 7767 Savitz, Lawrence Fund
7581 Muller Fund 7769 Schwartz Frances – Principals
7628 Nike Trust Fund 7770 Schwartz Frances – Students
7629 Non-Instructional 7771 Schweitzer, Phyllis Fund Management/Professional Growth 7774 Segel, Greg 7654 Oakes, Helen 7775 Sheckman, Todd – Music 7655 Jim O'Brien Scholarship 7776 Sherman, Shirley Z 7657 Overton Fund 7777 Sherwood Century Club 7658 Willliam Page Scholarship Fund 7778 Silnutzer Henry/Anna 7682 Perlmutter Joshua 7779 Simcock, Milton 7683 Philadelphia Futures 7780 Speiser, Joseph W 7686 Philadelphia School District Trustee - CAPA Main 7781 Stecher, William A
7688 Plett Foundation 7782 Steinberg, Richard
7689 PNC Bank - Creative and Performing 7783 Smith, Vivian P. Arts Trust 7784 Cora Swann Scholarship Fund 7690 Prozen, Amil M 7785 Shelley Simms Fund 7691 Payne Regine-Pritsker Memorial Fund 7832 Taylor, Daniel B
7692 Price, Charles Morris Trust 7834 Thompson Joseph/Shawn
7736 Riccuiti, Joseph 7859 Urban, Todd C
7737 Rocquemore, Julia Awards 7860 John G. Vogler Scholarship
7739 Ross William Scholarship Fund 7884 Wallace, Lillian Hospital
7765 Sandstrom Eleanor & Art 7886 Wallach, Jacob Lanckenau
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7887 Warrington, Gladys
7889 Weiss Suki Cohen Fund
7890 Werlinsky, Daniel
7891 Wersen, Louis G
7892 Wharton Journal
7894 Widener Memorial Midden
7896 Wilson Elementary School
7947 Yanus
7948 Year 2000 Scholarship Trust
7949 Young Artists Art Awards
7950 Yale Fund - Board Of Education
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5.5 Agency Codes
6.2.1 Instructional (School) Agencies
001 Early Childhood Education Provides high quality, comprehensive, developmentally appropriate programs and services for children, birth to age eight, their families, and their teaching teams. This office is responsible for the administration of programs that enhance kindergarten readiness, including the federally funded Head Start program, Bright Futures, Comprehensive Early Learning Centers, a full day, full year program for three and four year olds; Pre-K Partnerships, preschool programs in partnership with Community based child care providers; Even Start, a family literacy program; ELECT/Cradle to Classroom program for pregnant and parenting teens; the Parent/Child Home Program; and Kindergarten is Key, parenting education programs designed to ensure school readiness. The office implements the District's Imagine 2014 Initiatives including Regional Early Childhood Centers, Infant Centers in the High Schools, and the development and dissemination of Kindergarten Entry Standards. Another key responsibility of this unit is to direct early literacy initiatives, including Read to Me, Virtual Pre-K and K, Children's Literacy Initiatives' Model Classrooms, and Pre-K and Kindergarten Summer Learning Programs. This office also focuses on ensuring that diverse populations are represented, included, and served with equity and culturally appropriate practices at the early childhood level; and on easing the transition from preschool to kindergarten for children and their families.
002 Elementary Education Provides the core services directly related to classroom instruction and for activities that assist with classroom instruction.
003 Middle School Education Provides the core services directly related to classroom instruction and for activities that assist with classroom instruction.
004 Senior High Education Provides the core services directly related to classroom instruction and for activities that assist with classroom instruction.
005 Special Education Provides specialized services for elementary and secondary students outside the realm of regular programs to ensure the educational, social, developmental, physical, and emotional well being of students. 006 Area Vocational – Tech Education Activities delivered through traditional comprehensive and vocational-technical high schools that prepare students to meet challenging academic standards as well as industry skill standards while preparing students for broad-based careers and further education beyond high school. Draft COA Manual v.1 47
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008 Adult Education The practice of teaching and educating adults.
009 Charter Schools Charter Schools are independently operated PUBLIC schools that are funded with federal, state and local tax dollars. These schools are established to provide families with more educational alternatives for their children. Charters are non-profit, non sectarian, organizations that are approved by the local Board of Education (the "authorizer") or the State Appeal Board. Each charter has its own Board of Trustees and administrative staff and operates as a separate, independent local educational agency (LEA) within Intermediate Unit 26 (IU 26). The Pennsylvania Charter School Law - Act 22 of 1997 - set up charters to operate free of many of the local and state requirements that apply to traditional public schools.
010 Services to Non-public Students (Advantage name: SVCS TO NONPUB STUDENTS) Services to Non-public Students provide educational and student support services to non-public schools through Commonwealth ACT 89 Program and the Federal No Child Left Behind program. Services include remedial reading and mathematics programs; computer assisted instruction; English support speakers of other languages; as well as speech, hearing, and vision therapy.
011 Partnership Schools Partnership Schools are non-profit, independent schools funded by private donations that provide children from low – income, low – wealth households with a high quality education.
012 Desegregation Funds provided to schools based on racial demographics.
014 Promise Academies Renaissance Schools is the District’s initiative to identify of low-performing schools and transform them into high-performing schools with input and support from parents. Promise Academies are a version of these schools directly overseen by the Superintendent of Schools.
25 Temporary for Pre-Hires
6.2.2 School Support Agencies
007 School Support Services The Office of Support Services is responsible for the provision of support services to facilitate the continuing intellectual, physical, emotional and social development and general wellness of all students. Support Services provides district-wide supervision and technical assistance in the areas of student discipline, attendance, transfers, work permits, guidance counseling, social work services, health services, gang intervention, interscholastic athletics, alternative education, programs for students with special needs and crisis intervention.
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026 Health Services Health Services provide guidance and support to employees of the school district who are medically unable to perform their job duties.
027 Transportation The mission of the Transportation Division is to provide safe, timely, and cost-effective transportation for all eligible students in accordance with federal and state regulations, court orders, and School District policy. This mission is accomplished by using 1,383 district-owned and contractor-operated vehicles every school day to serve approximately 37,800 students who attend 500 public, charter, and nonpublic schools. In addition, 27,700 educational, cultural, and athletic trips are operated during off-peak hours. Finally, the Transportation Division is responsible for providing free student Trans Passes to approximately 58,200 students who use mass transit to ride to and from school.
029 Food Services- Schools The goal of the Food Services Division is to make a significant contribution to the general well- being, mental and physical capacity, and educational ability of each student and afford them the opportunity to fully participate in the education process. This mission will be accomplished by providing students with wholesome, nutritious, and appetizing meals served in a courteous, sanitary, and pleasant dining environment. We will pursue these objectives in the most efficient and cost effective manner possible in accordance with the regulatory and policy guidelines of the US Department of Agriculture, Pennsylvania Departments of Agriculture and Education, the City of Philadelphia Department of Public Health, and the School District of Philadelphia.
031 Facilities Management Services (Advantage name: FACILITIES MANAGEMENT SRV)
032 Building Support Services Building Support Services refer to activities needed to keep our buildings open, comfortable, and safe for use.
033 Utilities Includes heating oil, gas, electric, water, and sewage costs. 034 School Safety The Director of Security Operations will send a list of incidents being investigated by that office, using the same control numbers, to the Area Office or Administrative Office concerned. The Director of Security Operations is responsible for reviewing all incidents reported on Form EH- 31 including arrest and court actions.
035 Family & Student Support Services (Advantage name: FAMILY & STUDENT SUPPORT SVS) Family & Student Support Services design activities that engage and collaborate with parents, families, community and faith-based stakeholders to improve the support of families and increase student achievement.
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036 Instructional & Behavior Intervention (Advantage name: INSTR & BEHAVIOR INTERVENTION) Instructional & Behavior Intervention are plans designed to address the misconduct of students as well as provide students with character building and conflict resolution skills.
038 Alternative Education A workforce development approach to education designed to reduce youth involvement in violence and gangs.
039 Alternate Education Multiple Pathways (Advantage name: ALT ED MULTIPLE PATHWAYS) Alternate Education Multiple Pathways provide over age, under-credited youth with an opportunity to reconnect to educations, earn a diploma or equivalent credential, and have a viable postsecondary plan. These programs focus on both dropout recovery for youth who have previously dropped out of school and on dropout prevention programs for the District’s most at – risk students enrolled in middle and high schools.
040 Grant Development & Compliance The Grant Development & Compliance office is responsible for obtaining and retaining the public grant funding and resources necessary to support the District’s prioritized goals. Specific responsibilities include writing grant proposals, preparing entitlement grant applications; assisting in grant-seeking for smaller scale programs as well as providing technical assistance to schools in grant writing and program management and compliance.
081 Payments Due To Other Entities Payments for educational services to Philadelphia students who are served in education settings outside of the district.
6.2.3 Admin Support Agencies
028 Office of Specialized Services The Office of Specialized Instructional Services (OSIS) is committed to the educational, social, developmental, physical, and emotional well being of all students within The School District of Philadelphia. The Office of Specialized Instructional Services is dedicated to providing the necessary resources and support to all students, school staff, parents, and the community to ensure that every young person has the opportunity to receive a quality education.
030 Food Services – Administration (Advantage name: FOOD SERVICES - ADMIN.) The goal of the Food Services Division is to make a significant contribution to the general well- being, mental and physical capacity, and educational ability of each student and afford them the opportunity to fully participate in the education process. This mission will be accomplished by providing students with wholesome, nutritious, and appetizing meals served in a courteous, sanitary, and pleasant dining environment. We will pursue these objectives in the most efficient
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and cost effective manner possible in accordance with the regulatory and policy guidelines of the US Department of Agriculture, Pennsylvania Departments of Agriculture and Education, the City of Philadelphia Department of Public Health, and the School District of Philadelphia.
037 Operations Office
050 Chief Business Officer The role of the Chief Business Office is to advance, serve, and support the education of all students and to ensure the highest level of financial accountability for the Superintendent, the SRC, and the entire community. The Chief Business Office provides leadership on fiscal policy, budgeting, and financial practices; operates and maintains environments that are conducive to learning for students and staff; manages the internal business affairs of the District, seeks to identify areas for improvement and efficiencies; and adopts best practices in data-driven decision- making, financial management, and business operations.
051 Executive and Board Management (Advantage name: EXECUTIVE AND BOARD MGMT)
052 Academics, Curriculum & Accounting (Advantage name: ACADEMICS, CURRIC & ACCOUNT)
053 Financial Services The Financial Services of the Philadelphia School District provide leadership on fiscal policy, budgeting, and financial practices, manages the internal affairs of the District and seeks to identify areas for improvement and efficiencies; and adopts best practices in data- driven decision-making, financial management and business operations.
054 Office of Procurement Services The Office of Procurement Services assists schools, academic, and operational departments in obtaining quality goods and services at competitive prices from responsible suppliers in accordance with the Pennsylvania School District Code and School Reform Commission policies.
055 Office of Talent & Development The Office of Talent and Development identifies, recruits, and assists potential employees of the School District of Philadelphia as well as coordinates learning opportunities for all support staff in schools, regional and district offices.
056 Information Technology The Office of Information Technology’s mission is to provide leadership and support in the identification, development and deployment of technology that best meets the needs of the entire School District community. This mission is accomplished by equipping schools with proper technology infrastructure and services; providing teachers and students with flexible and relevant learning environments; ensuring consistency and uniformity in systems; enabling streamlined and robust operational processes; providing customer support for computer-users; and connecting families to the classrooms. Draft COA Manual v.1 51
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057 Accountability & Assessment (Advantage name: ACCOUNTABILITY & ASSESS) Accountability & Assessment refer to assessment measures established by the School Reform Commission and Pennsylvania Department of Education. The Office of Accountability is responsible for coordinating the District’s efforts toward academic improvement and sustained growth by establishing clear accountability measures, and through assessing, evaluating, and monitoring school and District support operations’ progress on these measures.
058 Academic Support Academic Support provides the backing and encouragement in order to assist students in strengthening and refining the skills necessary for success.
059 High School Reform High School Reform works to bring a high level of attention and support to the issues and challenges specific to the District’s high schools and attempting to transform high schools by preparing all students for success in post-secondary education, careers, and civic participation.
060 Academic Divisions Academic Divisions are segmented departments devoted to a particular academic discipline.
061 Risk Management Risk Management is a process to identify, assess, manage and control potential events or situations, to provide reasonable assurance regarding the achievement of the organization’s objectives
062 Municipal Services
063 Capital Projects – Central To account for the costs associated with Capital Programs. No longer used.
064 Capital Projects – School To account for the costs associated with Capital Programs. No longer used.
065 Capital Projects – Central To account for the costs associated with Capital Programs.
066 Capital Projects - School To account for the costs associated with Capital Programs. No longer used.
067 Teaching & Learning To pass on knowledge or skill; to give instruction. To acquire knowledge by study, instruction, or experience.
068 Accountability Accountability refers to assessment measures established by the School Reform Commission and Pennsylvania Department of Education. The Office of Accountability is responsible for Draft COA Manual v.1 52
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coordinating the District’s efforts toward academic improvement and sustained growth by establishing clear accountability measures, and through assessing, evaluating, and monitoring school and District support operations’ progress on these measures.
069 Staff Development Staff Development refers to programs designed to improve the skills of current staff in certain, specific areas as it relates to their job function.
070 Language, Culture & the Arts The Office of Language, Culture and the Arts’ primary purpose is to support students whose primary language is not English. This includes instruction for English Language Learner (ELL) students and direct resources for schools, regional offices and personnel that promote academic achievement of ELL students.
071 Employee Support Operations The mission of Employee Support Operations is to provide quality customer service that is balanced, equitable, efficient, responsible, and reflective of SDP policy in all aspects of employee benefits while reducing overall expense to the District. In addition, the office promotes employee wellness through educational workshops and wellness programs; ensure employees compliance with SDP policy. The mission of the office is carried out through the offices of Employee Benefits, Retirement, Unemployment Compensation, Workers’ Compensation Payroll, and Employee Health Services.
6.2.4 Finance Agencies
073 Local Share – Categorical Programs (Advantage name: LOCAL SHARE - CATEG. PROGS)
074 Subsidy to Food Services Fund (Advantage name: SUBSIDY TO FOOD SVCS FUND)
075 Professional Growth Fund
076 Debt Service The District has issued debt to fund the Capital Improvement Plan, to refund higher interest rate bonds with new bonds bearing lower rates to finance specific extraordinary items i.e. deficit financing, termination and workers compensation and to level debt service payments. This agency, which reflects the Debt Service Fund, accounts for the accumulation of resources and the payment of principal, interest, swap and basis swap payments, fiscal, paying and auction agent fees and issuance costs on general obligation bonds and certain other long-term obligations to the District.
077 Undistributed Extraordinary Items (Advantage name: UNDISTRIB EXTRAORD ITEMS)
078 Allocated Costs to IU Draft COA Manual v.1 53
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079 Allocated Costs – Other
080 Temporary Borrowing
081 Payments Due to Other Entities
082 Fringe Benefits Clearing
083 Revenue Sources Agency
084 Allocated Costs – AVT
085 Payroll Clearing Agency
086 General Fund Contribution to IU (Advantage name: GEN FUND CONTRIBUTION TO IU)
098 Pending Human Resources Action (Advantage name: PENDING H/R ACTION)
099 Temporary for New Positions
6.2.5 Grants
M01 Grants –Early Childhood Ed
M02 Grants – Elementary Ed
M03 Grants- Middle School Ed
M04 Grants – Senior High Ed
M05 Grants- Special Ed This Program ( Part B, Section 619 of IDEA), along with 6 percent of Special Education State grants, provides formula grants to states to make available special education and related services for 3- to 5-year-old children with disabilities. It supports early childhood programs that provide services needed to prepare young children with disabilities to enter and succeed in school.
M06 Grants – Vocation Ed
M07 Grants – School Support Services
M08 Grants- Adult Education
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M10 Grants- Services To Non Pub Students (Advantage name: GRANTS-SVCS TO NONPUB STUDENTS)
M11 Grants- Partnership Schools
M12 Desegregation
M14 Promise Academies
M26 Grants- Health Services
M27 Grants- Transportation
M28 Office of Specialized Services
M29 Grants – Food Services – Schools
M30 Grants- Food Services- Administration (Advantage name: GRANTS-FOOD SERVICES- ADMIN.)
M31 Grants- Facilities Management Service
M32 Grants-Building Support Service
M33 Grants-Utilities
M34 Grants- Security Operations
M35 Family & Student Support Services (Advantage name: FAMILY & STUDENT SUPPORT SVS)
M36 Grants- Instructional & Behavior Intervention (Advantage name: INSTR & BEHAVIOR INTERVENTION)
M38 Grants – Alternative Education
M39 Alternative Education – Multiple Pathways Provide overage, under-credited youth with an opportunity to reconnect to education, earn a diploma or equivalent credential, and have a viable postsecondary plan. These programs focus on both dropout recovery for youth who have previously dropped out of school and on dropout prevention programs for the District’s most at-risk students enrolled in middle and high schools.
M40 Grant Development & Compliance
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M51 Grants- Executive And Board Management
M52 Academics, Curriculum & Account (Advantage name: ACADEMICS, CURRIC & ACCOUNT)
M53 Grants – Financial Services
M54 Grants – Materials Management
M55 Grants- Human Resources Mgmt
M56 Grants-Information Technology
M57 Grants-Accountability & Assessment (Advantage name: GRANTS-ACCOUNTABILITY & ASSESS)
M58 Grants – Academic Support
M59 Grants – High School Reform
M60 Academic Divisions
M61 Grants-Risk Management
M62 Grants-Municipal Services
M63 Grants-Capital Project – Central (Advantage name: GRANTS-CAPITAL PROJ – CENTRAL)
M64 Grants- Capital Project – School (Advantage name: GRANTS-CAPITAL PROJ – SCHOOL)
M65 Grants – Capital Projects –Local (Advantage name: GRANTS-CAPITAL PROJ-LOCAL)
M67 Grants- Teaching & Learning
M68 Grants – Accountability
M69 Principal & Teach Development
M70 Language, Culture & the Arts
M73 Local Share – Categorical Programs (Advantage name: LOCAL SHARE - CATEG. PROGS)
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M75 Professional Growth Fund
M77 Undistributed Extraordinary Items (Advantage name: UNDISTRIB EXTRAORD ITEMS)
M 81 Payments Due To Other Entities (Advantage name: PMTS DUE TO OTHER ENTITIES)
M83 Grants – Revenue Sources Agency
M98 Pending Human Resources Action (Advantage name: PENDING H/R ACTION)
M99 For Conversion Use Only
Pdm Per Diem Agency
Per Per Diem Agency
Rpv Recurring Payment Voucher Agency (Advantage name: RECURRING PAYMENT VOUCHER AGCY)
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6.3 Organization Codes
The Organization portion of the ABC accounting code strip is a 4-digit code that represents a physical location or functional area identifier necessary for budgeting and expending properly for the various schools, facilities, and offices that comprise the District.
Organization Codes are categorized by the first digit as follows: Organizations that start with “1” to “8” are schools (excluding “3”); Organizations that start with “3” are academic division (old regional) offices; Organizations that start with “9” are administrative offices. All organizations are tied to agency codes within Advantage and must be coded on all accounting transactions. The Organization codes in Advantage are as follows:
6.3.1 School Organization Codes
082 St. Hugh’s Head Start
1010 John Bartram High 1039 Sweetbriar Ball Fields
1011 Bartram Freshman Center 1050 High School for Human Services
1014 Bartram Human Service 1060 John Bartram High
1016 Bartram, John-Motivation 1070 MYA, Parkway/Gamma
1019 Bartram Athletic Field 1080 University City High
1020 West Philadelphia High School 1090 John Bartram High
102A West Phila HS-Aviation 1100 Sayre High School
1022 West Phila Technical Center 1110 Shaw Middle School
1023 West Phila-Transportation 1120 Sulzberger Middle School
1027 Lea School Head Start 1121 Sulzberger Annex
1029 West Phila Athletic Field 1130 Tilden Middle School
1030 Microsoft High School 1150 George Pepper Middle School
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1160 Turner School Building 1310 Harrity School
1168 Turner Center Head Start 1311 Mastery-Harrity Celc
1190 Motivation High School 1315 Harrity Bright Futures
1200 John Barry Elementary School 1320 Holmes, Oliver W. School
120X John Barry Comm. School 1330 Samuel B Huey School
1201 John Barry School Head Start 1331 Mastery-Harrity School Head Start
1210 Belmont School 1340 Henry C Lea School
1220 West Phila High-New Bldg Site 1350 W C Longstreth School
1221 Innovative Education Program 1351 Longstreth Cutler Annex
1230 William C. Bryant School 1353 Longstreth Head Start
1231 Bryant Head Start 1360 Morton McMichael School
1250 JW Catharine School 1363 McMichael Head Start
1251 Catharine Annex Head Start 1370 Mitchell Elementary School
1260 B B Comegys School 1380 Thomas G. Morton School
1268 Comegys Bright Futures 1381 Morton Annex
1270 Charles Drew School 1389 St. Mary's Prekindergarten
1271 Walnut Center Celc 1390 Samuel Powel School
1277 Walnut Center/Drew Head Start 1400 John M Patterson School
1280 Penn Alexander School 1401 Patterson School Celc
128P Penn/Alexander Head Start 1402 Patterson School Head Start
1290 Andrew Hamilton School 1405 Patterson Bright Futures
1300 A D Harrington School 1410 James Rhoads School
1301 Harrington Annex 1420 M. Washington Academics Plus
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1423 Martha Washington Head Start 2000 South Philadelphia H.S.
1430 Alexander Wilson School 200A South Phila High Bf
1431 Wilson Head Start 2003 South Phila Head Start
1440 Penrose School 2009 South Phila High Athletic Field
1450 E. S. Miller School 2010 Benjamin Franklin High
1460 Add B Anderson School 2013 Benjamin Franklin, Standard
1465 Anderson School Bright Futures 2019 Franklin High Bright Futures
1468 Anderson Comprehensive Day Care 2020 Creative/Performing Arts High
1470 Alain Locke School 2030 Glading Head Start
1475 Haverford Center Bright Futures 2060 Phila Regional High School
1479 Haverford Center Celc 2090 Edward Bok High school
1480 Samuel Daroff School 2100 Audenried Sr. High School
1490 Blankenburg School 2110 Barratt Middle School
1492 Blankenburg School Head Start 2111 Barratt-Childs Head Start
1530 Joseph Leidy School 2112 Barratt-Childs Bright Futures
1531 Leidy School Celc 2113 Barratt Middle School Celc
1532 Leidy Bright Futures 2120 Vare Middle School
1540 Thomas B. Read School 2121 E Vare Head Start
1580 Middle Years Alternative- MYA 2130 Vaux Middle School
1581 MYA Annex 2140 Julia Masterman High School
1670 Cedar Grove Head Start 2141 Julia Masterman Middle School
1920 St. Donato 2150 Thomas Middle School
1970 Community Council West Park 2160 Furness High School
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2190 D Newlin Fell School 2378 McDaniel Annex CDC.
2200 James Alcorn School 2380 Meredith School
2201 Alcorn Annex 2390 Robert Morris School
2210 Bache-Martin School 2392 Morris Head Start
2215 Bache Martin Bright Futures 2400 William S Peirce High School
2218 Bache Martin Celc 2405 Ellsworth Bright Futures
2240 Amedee F Bregy School 2408 Ellsworth Comp Day Care Center
2242 Bregy School Head Start 2410 Girard Academic Music Program
2260 George W Childs School 2420 Gen John F Reynolds School
2261 Childs Head Start 2422 Reynolds Head Start
2290 Franklin Learning Center 2430 Palumbo School
2270 Lydia Darrah School 2440 Walter Smith School
2278 Bache-Comprehensive Day Care Ctr. 2449 Smith School Celc
2290 Franklin Learning Center 2450 Edwin M Stanton School
2300 Durham, Thomas School 2455 EM Stanton Bright Futures
2310 Daniel Boone School 2470 Albert M Greenfield School
2320 Stephen Girard School 2480 Chester A Arthur School
2340 McCall School 2482 Ellsworth Head Start
2360 Willis & Elizabeth Martin 2488 Ellsworth Celc
2370 Delaplaine McDaniel School 2489 Broad Street Head Start
2371 McDaniel Annex Celc 2490 Laura W Waring School
2372 Project Success-McDaniel Sch. 2491 Waring School Bright Futures
2373 McDaniel School Annex 2492 Waring Head Start
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2510 Andrew Jackson School 2730 George Washington School
2512 Jackson Head Start 2732 G. Washington Head Start
2520 A.S. Jenks Academics Plus School 2770 Ken-Crest South Head Start
2530 Youth Study Center School 272P A Vare Head Start
2540 Francis Scott Key School 2800 Audenried High School
2580 Eliza B Kirkbride School 6.3.2 Regional Office Organization Codes 2581 Kirkbride Head Start
2590 George W Nebinger School 3010 AD 1-High Schools
2592 Nebinger Head Start 3020 AD 2-Middle Schools
2595 Nebinger School Bright Futures 3030 AD 3-Promise Academy
2598 Nebinger School Celc 3050 AD 5-Elementary
2620 Academy at Palumbo 3060 AD 6-Elementary
2630 George Sharswood School 3070 AD 7-Elementary
2632 Sharswood Head Start 3080 AD 8-Elementary
2640 Southwark School 3090 AD 9-Elementary
2650 Science Leadership Academy 3220 Northeast Cluster
266A McDaniel Elementary School 3290 Excel South
2670 Constitution High School 3309 IMHOTEP Charter School
2690 John H Taggart School 3310 Lab School of Communication & Language 2691 Taggart PKHS-Changed To 2692 3311 Lincoln Charter School 2692 Taggart Head Start 3312 Multi-Cultural Academy 2720 Abigail Vare School 3313 Preparatory Charter School 2721 A. Vare School Bright Futures 3314 West Oak Lane Charter School
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3315 Alliance for Progress Charter 3338 Center for Learning Charter
3316 School Lane Charter School 3339 Wakisha Charter School
3317 Architecture & Design Charter 3340 Leadership Learning Partners
3318 Freire Charter School 3341 Independence Charter School
3319 Germantown Settlement 3342 Delaware Valley Charter
3320 Imani Education Circle 3343 Raising Horizons Quest Annex
3321 Math, Civics and Sciences 3344 Leadership and Learning Charter
3322 Philadelphia Academy 3345 Philadelphia Community Academy
3323 Hardy Williams Academy Charter 3346 Walter D. Palmer Annex
3324 Renaissance Charter School 3350 Khepera Charter School
3325 Songhai Empire 3351 Global Leadership Academy Annex
3326 Universal Institute 3352 New Media Technology Annex
3327 Lab School of Communication Lang 3353 Kipp Charter School Annex
3328 Math, Science and Technology 3354 Sankofa Freedom Academy Annex
3329 Young Scholars Charter School 3355 New Foundations Annex #1
3330 Career Pathways Charter School 3356 New Foundations Annex 2
3331 Franklin Towne Charter School 3357 West Phila Achievement
3332 Mariana Bracetti Academy 3358 Philadelphia Electrical And
3333 Nueva Esperanza Charter School 3359 Richard Allen Prep
3334 New Foundations Charter School 3360 Russell Byers Charter School
3335 People for People 3361 Mastery Charter-Lenfest Campus
3336 Philadelphia Performing Arts 3362 Wissahickon Charter School
3337 Global Leadership Academy 3363 Hope Charter School
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3364 First Philadelphia Charter 3670 Central East Regional Office
3365 Green Woods Charter School 3679 Ad 3-Promise Academy
3366 Maritime Academy Charter 3680 North Regional Office
3367 First Phila Charter School 3689 Ad 2-Middle Schools
3368 Belmont Elementary Charter 3690 East Regional Office
3370 Kipp Charter School 3700 Northeast Regional Office
3383 Mastery Charter School 3709 Ad 6-Elementary
3385 Mastery Charter-Thomas Campus 3710 Central City Regional Office
3386 Northwood Charter School 3719 AD 9-Elementary
3390 Webster School Head Start 3720 Region 3 Restructured/EMO
3391 Truebright Science Academy 3730 EMO Regional Office
3393 Mastery Charter at Pickett 3740 Charters
3396 Kipp West Phila Charter School 3750 AD 4-Alternative ED
3500 Stoddart-Fleisher 3780 High School Region
3610 South Regional Office 4010 Simon Gratz High School
3619 Ad 8-Elementary 4012 Marcus Foster Athletic Field
3620 Southwest Regional Office 4020 Overbrook High School
3630 Old Central Region (Inactive) 4021 Overbrook High School ECE
3640 West Regional Office 4028 Overbrook High TPC
3649 Ad 5-Elementary 4030 Engineering & Science High
3650 Office of Restructured Schools 4060 Murrell Dobbins High School
3660 Northwest Regional Office 4100 Dimner Beeber Middle School
3669 Ad 7-Elementary 4101 Beeber-Wynnefield
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4110 Fitzsimons High School 4340 William Mann School 4120 Gillespie Middle School 4341 Mastery-Mann Head Start 4130 Shoemaker Middle School 4370 Overbrook Elementary School 4140 Strawberry Mansion High 4372 Overbrook Elem Head Start 4150 Rhodes High School 4377 Overbrook High Bright Futures 4190 Mitchell Head Start 4378 Overbrook High School Celc 4210 Samuel H Daroff School 4380 Thomas M Peirce School 4220 Blaine Academics Plus School 4390 Anne B. Pratt School 4227 Blaine Head Start 4394 Pratt Head Start 4230 McDaniel Annex Head Start 4399 Wright Head Start 4240 Lewis C Cassidy Academics Plus 4400 Stanton M Hall School 4250 Cleveland School Head Start 4407 Bright Beginnings Head Start 4260 Grover Cleveland School 4408 Stanton, M.H. Head Start 4268 Cleveland School Celc 4420 Walton, Rudolph S. School 4270 William Dick School 4430 John Whittier School 4272 William Dick Head Start 4431 Whittier- Comprehensive Day Care 4280 Samuel Gompers School 4433 Peirce, T.M. Head Start 4290 Guion S. Bluford School 4435 Whittier School Bright Futures 4300 Edward Heston School 4440 Dr. Ethel Allen School 4309 Heston Head Start 4445 Dr Ethel Allen Bright Futures 4310 Kenderton School 4450 Leslie P Hill School 4320 Robert Lamberton Elementary School 4451 L.P. Hill Head Start
4330 Robert Lamberton High School 4460 Tanner Duckrey School
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4463 Duckrey Head Start 5026 Edison High Bright Futures
4470 Richard Wright School 5030 CEP Hunting Park
4480 Overbrook Educational Center 5040 William Penn High School
4485 Overbrook Ed Center – Renovation 5048 William Penn Teen Parent Center
4490 Carver, George W. School 5049 William Penn High School Celc
4510 F Douglas School 5050 Elverson Military Academy
4513 Young Scholars-Douglass Head St 5060 Jules Mastbaum Voc-Tech
4530 Edward Gideon School 5070 Parkway – Northwest
4535 Gideon Head Start 5071 Parkway School-Center City
4560 William D Kelley School 5073 Parkway Gamma/Northwest
4561 W.D. Kelley Head Start 5074 Parkway NW
4570 Gen George G Meade School 5080 Parkway Center City
4572 Meade Head Start 5090 Parkway West High School
4573 Meade Bright Futures 5100 John Paul Jones Middle School
4830 Child Care Center-Rosen 5101 Jones Alternative Program
4932 St Rose of Lima 5110 Penn Treaty Middle School
5010 Kensington Building 5120 John B Stetson Middle School
5011 New Kensington Center 5130 John Wanamaker Building
5018 Kensington Annex Head Start 5140 Stoddart-Fleisher Middle School
5020 Thomas Edison High School 5150 William W. Bodine H.S.
5021 Edison Project 5170 Julia De Burgors Elementary
5023 Edison Athletic Field 517P Deburgos Head Start
5024 Edison/Fareira Skills Center 5200 Alexander Adaire School
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5210 H.A. Brown Academics Plus School 5330 William H Hunter School
5212 Brown, H.A. School Head Start 5332 Hunter School Head Start
5215 Rivera Bright Futures 5335 New Hunter
5218 Rivera Celc 5340 James R Ludlow School
5220 George Clymer School 5342 Ludlow Head Start
5222 Carino Head Start 5350 William McKinley School
5228 Clymer Head Start 5352 McKinley Head Start
5230 Russell H. Conwell Middle Sch. 5370 John Moffet School
5231 Conwell Middle School Annex 5373 Salvation Army Head Start
5240 Stephen A Douglas School 5380 Allegheny School Building
5250 Dunbar Academics Plus School 5390 Potter-Thomas School
5260 Lewis Elkin School 5398 Potter Thomas Head Start
5270 James Elverson Middle School 5400 Richmond Academics Plus School
5280 Fairhill School 5410 Isaac A Sheppard School
5282 Fairhill School Bright Futures 5420 John Welsh School
5288 Fairhill Bright Futures 5430 Amy 5 at James Martin
5290 Joseph Ferguson School 5440 Frances E Willard School
5293 Ferguson Head Start 544X Willard Elementary – New Site
5300 Hackett School 5441 Willard Annex
5310 William Harrison School 5442 Willard Annex Head Start
5320 John F Hartranft School 5450 Charles Carroll School
5322 Hartranft Community Center 5453 Carroll High School Head Start
5323 Hartranft Head Start 5460 Ramonita Negron Rivera Bldg.
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5470 Cramp School 5810 St. John’s Episcopal Church
5472 Little People Kens Head Start 5830 Roberto Clemente-Construction
5480 Gen Phillip Kearny School 5870 Rivera Center Head Start
5490 Cayuga School 6010 Central High School
5500 Thurgood Marshall School 6019 Central Athletic Field
5507 Marshall, T. Head Start 6020 Germantown High School
5510 Kensington Business, Finance 6025 Germantown High Bright Futures
5520 Kensington CAPA 6029 Germantown Athletic Field
5530 Sheridan School 6030 Roxborough High School
5550 Kensington HS – Culinary Arts 6039 Roxborough Athletic Field
5560 Spring Garden School 6040 W.B. Saul High School
5570 Wister, Mary C. School 6050 Phila High School for Girls
5590 Webster School 6052 Evening School Challenged Adults
5593 Hilton Street Head Start 6055 Girls High Bright Futures
5600 Kensington Urban Education 6058 Girls High School Celc
5630 4th And Lehigh School 6060 Martin L King High
5640 Jones Alternative Program 6070 Phila Military at Leeds School
5650 Sheridan West Academy 6090 Randolph Technical High School
5680 Hon. Luis Munoz-Marin School 6100 Leeds Middle School
5687 Munoz-Marin Bright Futures 6110 Roosevelt Middle School
5688 Munoz-Marin School Celc 6111 Roosevelt Ms Bright Futures
5689 Munoz-Marin Head Start 6150 Pickett Middle School
5690 Hunter School 6160 Ada Lewis Middle School
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6200 Anna Blakiston Day School 6302 Logan School Annex Head Start
6202 Anna Blakiston Day Head Start 6310 McCloskey School
6210 Franklin S Edmonds School 6315 McCloskey Bright Futures
6211 Edmonds, F.S. Bright Futures 6318 McCloskey Celc
6212 Edmonds Celc 6319 McCloskey Head Start
6218 Reformation Church Celc 6320 Mifflin School
6220 Eleanor C Emlen School 6324 Mifflin Head Start
6230 Fitler Academics Plus 6328 Mifflin Bright Futures
6240 Robert Fulton School 6330 Pastorius School
6241 Germantown Head Start 6340 Pennell Academics Plus School
6243 Mastery-Pickett Head Start 6341 Pennell Head Start
6247 Germantown Hs Celc 6345 NIA Bright Futures
6250 Charles W. Henry School 6346 NIA Head Start
6260 Henry H. Houston School 6347 NIA CELC
6262 Houston School Bright Futures 6350 Pennypacker School
6270 John Story Jenks School 6351 Pennypacker School Celc
6280 John L Kinsey School 6352 Pennypacker School Head Start
6285 Kinsey School Bright Futures 6380 Shawmont School
6288 Roosevelt Middle School Celc 6390 Edward T Steel School
6289 Kinsey School Celc 6392 Steel School Head Start
6290 William Levering School 6400 Widener Memorial School
6295 Levering School Bright Futures 6410 Cook-Wissahickon School
6300 Logan School 6417 Cook-Wissahickon Head Start
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6420 East Falls School 7100 Cooke Middle School
6430 John Wister School 7101 Sheridan School West Annex
6438 Wister Bright Futures 7110 Harding Middle School
6440 Anna L Lingelbach School 7120 Samuel S Fels High School
6450 James Dobson School 7130 Wagner Middle School
6460 Hill-Freedman Middle School 7140 Clemente, Old School Building
6464 Hill-Freedman Head Start 7150 Juniata Park Academy
6465 Hill-Freedman Bright Futures 7151 Juniata Park Bright Futures
6468 Hill J.E. Comprehensive Day Care 7152 Juniata Park Head Start
6470 John B Kelly School 7200 Barton School
6473 Trinity Head Start 7201 Barton Head Start
6474 De Paul Center Head Start 7202 Barton Bright Futures
6480 Amy Northwest 7210 Birney School
6540 Lankenau High School 7218 Birney Head Start
6550 St. Therese of the Child Jesus 7220 Carnell School
6843 Emlen Head Start 7221 Carnell School Annex
6866 Shawmont Bright Futures 7240 Thomas Creighton School
7010 Frankford High School 7250 Henry Edmunds School
7020 Olney High School 7260 Ellwood School
7025 Olney High Bright Futures 7270 Thomas Finletter School
7030 Phila Military-Arsenal B.C. 7271 Thomas Finletter Head Start
7040 Olney West 7280 Franklin Academics Plus School
7050 Olney East 7290 Allen M Stearne School
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7293 Stearne Head Start 7500 Central East Middle School
7294 Frankford Center Head Start 7501 Feltonville Academy Of Arts
7300 Francis Hopkinson School 7510 Mary Bethune School
7310 Feltonville Academics Plus School 7514 Trinidad Head Start
7311 Feltonville Annex 7515 Bethune Head Start
7313 Feltonville Head Start 7530 Rowen School
7320 Julia Ward Howe School 7540 Horn Curriculum Center
7330 Henry W Lawton School 7580 Feltonville Area School
7350 James R Lowell School 7630 Fels, Samuel New High School
7351 Lowell Bright Futures 7650 Amy District 7
7352 Lowell Head Start 7730 Roberto Clemente Middle School
7360 John Marshall School 7770 Clemente Building
7370 Washington, Grover Jr. 7832 Prince Hall Head Start
7380 Alexander McClure School 8010 Abraham Lincoln High
7381 McClure School Bright Futures 8012 Lincoln High Pool
7390 Andrew J Morrison School 8014 Lincoln High Bright Futures
7400 Olney Elementary School 8015 Lincoln High Celc
7420 Franklin Smedley School 8018 Lincoln High TPC
7430 James J Sullivan School 8019 Lincoln High Athletic Complex
7440 Bayard Taylor School 8020 Northeast High School
7460 William H Ziegler School 8022 Northeast Standard
7470 Bridesburg School 8029 Northeast High Athletic Field
7490 Prince Hall School 8030 George Washington High
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8039 Washington HS Athletic Field 8272 Holme Head Start
8040 Arts Academy at Benjamin Rush 8290 Accelerated Learning Academy- Southern 8060 Delaware Valley High School 8300 Mayfair School 8070 OIC CADI 8310 Moore Academics Plus School 8080 Excel Academy 8320 Labrum Middle School 8090 Swenson Arts and Technology 8330 Camelot School @ Woodhaven 8100 Gateway to College 8340 Solis-Cohen, Solomon School 8110 Accelerated Learning Academy 8348 Solis-Cohen Bright Futures 8120 Woodrow Wilson Middle School 8350 Gilbert Spruance School 8140 Austin Meehan Middle School 8360 Rhawnhurst School 8150 Benjamin Rush Middle School 8370 Watson Comly School 8160 Baldi Middle School 8380 Louis H Farrell School 8180 John Hancock School 8390 A L Fitzpatrick School 8200 Ethan Allen School 8400 Anne Frank School 8210 J. Brown Academics Plus School 8410 Robert B Pollock School 8230 Crossan Academics Plus School 8401 Frank, Anne Head Start 8240 Hamilton Disston School 8410 Pollock, Robert B. School 8250 Edwin Forrest School 8415 Pollock School Bright Futures 8251 Forrest School Bright Futures 8420 Stephen Decatur School 8260 Fox Chase Academics Plus School 8430 Greenberg Bright Futures 8261 Fox Chase School Celc 8431 Greenberg Bright Futures 8265 Fox Chase Bright Futures 8440 William H Loesche School 8270 Thomas Holme School 8460 Phila Learning Academy-South
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8887 Rounding 8470 Phila Learning Academy-North 8888 Undesignated for FP&A 8510 Holmesburg-Skills Center Training Program 888N Items to be Distributed
8520 Southwest Accelerated Academy 888R Reserve
8540 Pennypack School 888S SRC Initiatives
8585 Rhawnhurst School Celc 888U Items Not To Be Distributed
8586 Rhawnhurst Bright Futures 6.3.4 Administration Office Organization 8590 Fox Chase Farm Codes
8650 Ombudsman Hunting Park Trans 9000 School Reform Commission 8680 Delaware Valley High School 9010 Office Of The President 8690 Crossroads Accelerated Academy 9020 Chief Executive Officer 8830 Parent Nursery-Holme School 9030 Chief Academic Officer 8831 Fitzpatrick Bright Futures 9040 Office-Chief Business Officer 8834 Spruance Bright Futures 9050 Chief Information Officer 8835 Loesche Bright Futures 9060 Office of Assessment 8836 Crossan Bright Futures 9070 General Accounting 8880 Unallotted Resources 9090 Automotive Services Facility 8881 Centrally Allotted Reserves 9100 Central Repair Shops – Tran. Ser 8882 Undistributed Salary Savings 9110 City Controller 8883 Lapsed Appropriations 9120 Claims Management 8884 Offset for Trade-offs 9130 Assoc. Supt. Of Schools 8885 Carry-Forward To Next Year 9140 Office of Communications 8886 Undistributed Reductions
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9150 Comprehensive Day Care-Central 9370 Office of General Counsel Office 9380 Grants Fiscal Services 9160 Curriculum Publications 9390 Head Start Central Office 9170 Curr & Instr Supp – Art 9400 Office of Human Resources 9180 Office of Comprehensive Arts 9401 HR Administration 9190 Office of Curriculum Support 9402 HR Employee Relations 9200 Custodian-Administration Bldg 9403 HR Employee Entry 9210 Student Placement 9404 HR Employee Support Operations 9220 Printing Services 9405 HR Instructional Staffing 9230 Duplicating Services 9410 Human Resources – Stockroom 9240 Student Employment Cert Office 9420 Information Systems 9250 Employee Benefits Management 9430 Kennedy Center Distribution 9260 Enterprise Communications 9440 Office of Teaching & Learning 9270 Facilities Mgmt & Services 9450 Learning Tech. Support Group 9280 Facilities Manager - CE Region 9460 Integrated Instruction 9290 Facilities Manager - CW Region 9470 Multilingual Programs 9300 Facilities Manager - NE Region 9480 Office of Procurement Services 9310 Facilities Manager - NW Region 9490 Non-Public School Funds 9320 Facilities Manager – SE Region 9500 Technical Operations 9330 Facilities Manager - SW Region 9520 Systems Administration Unit 9340 Accountability, Assessment & 9530 Risk Management 9350 Office of Budget & Management Service 9540 Design & Construction Services
9360 Food Services Admin & Support 9560 Off of School Climate & Safety
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9570 Grants Compliance 9800 Office of Instructional & Behavior Intervention 9580 Family & Student Services 9810 Attendance & Truancy 9590 Transportation Services 9820 Educational Technology 9600 Treasury Operations 9830 Records Management 9610 Coordinating Office Non-Public 9840 Transition & Alt. Education 9620 Capital Projects Office 9850 School Based Resource Unit 962B Capital Projects Office URS 9860 Office of CTE/VOC Ed 9630 Language Access & Community Outreach 9870 Office Of Academic Support
9690 Accounts Payable 9880 Office of Special Finance
9700 Senior VP, Facilities 9889 Office of Special Finance
9710 School & Admin. Services 9890 Office of Grants Development
9720 Off of School Climate & Safety 9900 Office of Multiple Pathways
9730 Research & Evaluation 9930 Office Inst Adv & Strategic Partnership 9740 Office Of Peer Intervention 9931 Office Of External Affairs 9750 Professional Development 9940 Parent Leadership Academy 9760 Act 48 Compliance Monitoring 9950 Off Of Strategic Partnerships 9770 Office of Secondary Education 9960 Community Relations & Faith-Based 9780 Urban Systemic Program Initiatives
9790 Office Of Instruction 9980 Office Of Labor Relations
97A0 Offices College & Career Awareness 9970 Office of the Inspector
97B0 97B0 - Chief Operating Officer 9A01 Education Center
97C0 Academy for Leadership 9AB0 Adult Education
9AC0 African & African American Studies
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9AL0 Environmental Mgmt & Services 9CZ0 Passyunk Garage
9AM0 Asbestos Abatement Program 9DA0 Shallcross Garage
9AS0 Attendance & Truancy Office 9DD0 Get Set
9AU0 Auditing Services 9DE0 Get Set
9AW0 Auxiliary Principals 9DF0 Government Relations
9AX0 Broad Street Garage 9DG0 Heating Services
9AZ0 Building Support Services 9DM0 PSTV 52/Instructional Media Technology 9BA0 Bus Attendnts, Private Schools 9DN0 JV Entry Only - Landscape 9BE0 Carpentry Services 9DQ0 Machinist Services 9BP0 Curr & Instr Supp – Phys Ed 9DR0 Maintenance Supervisors 9BT0 Custodial, Admin. Building 9DS0 Maintenance Team - CE Region 9BU0 Custodial Auxiliary 9DT0 Maintenance Team - CW Region 9CE0 Early Childhood Education 9DV0 Maintenance Team - NE Region 9CF0 Language Equity Issues 9DW0 Maintenance Team - NW Region 9CG0 Electrical Services 9DX0 Maintenance Team - SE Region 9CH0 Electronic Services 9DY0 Maintenance Team - SW Region 9CK0 Extension Classes Evening 9EB0 Masonry Services 9CL0 Office of Specialized Services 9EK0 Medical Services 9CN0 Facilities Mgrs-Central Office 9EL0 Minority & Women's Business 9CP0 Facilities Training Center 9EP0 Music, Instrumental A 9CR0 Financial Services 9EV0 Painting Services 9CV0 Food Services Auxiliary Mgrs. 9EW0 Parent Aide, Speech & Hearing 9CW0 Food Services - L.T.S. 9EX0 Payroll
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9FD0 Pd Non Ret - SW Region 9JQ0 Curr & Instr Supp – Phys. Ed.
9FF0 Plumbing Services 9JR0 JROTC Office
9FP0 Real Property Management 9JS0 9JS0 - Parent & Family Services
9FU0 Revision of Taxes 9JT0 9JT0 - Academic Counseling and Promotion Standards office 9GC0 School Age Programs 9JU0 Empowerment School Support 9GF0 Facilities Planning & Space Mgmt 9JV0 Charter, Partner, New Schools 9GG0 School Nurse Service 9JW0 Employee Support Operations 9GH0 School Security 9JX0 Peer Interveners 9GN0 Special Education 9JZ0 Process Improvement & Compliance 9GU0 Student Substance Abuse 9KA0 Promise Academy Office 9HE0 Technology Training & Help Desk 9KB0 Office Of Student Discipline 9HF0 Technology Services 9MA0 Accountability & Assessment 9HG0 Terminating Sabbatical Leave 9MV0 Information Systems Support 9HH0 Termination Pay COMP Employees On Workers Comp 9HQ0 Transportation B DIEM Per Diem 9HR0 Transportation A LSUB Aesop Retired Long Term Subs 9HS0 Transportation B NEWP New Position Codes 9HU0 Transportation PD PRCL Payroll Clearing Account 9HV0 Truancy Intervention Center PREH Temporary For Pre-Hires 9JA0 Vocational Guide, Middle City REVB Grants Revenue Budgets 9JB0 Warehouse Administration REVENUE Revenue 9JC0 Warehouse Services RSAL RSAL - Reimbursable Salaries 9JD0 Workers Comp/Risk Management SEPR Separation Agreement
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7. Activity Codes
An Activity is a budget that funds a set of contracts, purchases, personnel, and programs with a common purpose. The SDP is required to use the Activity structure provided by the Commonwealth. The SDP is allowed to create new codes based on SDP needs consistent with the Commonwealth structure.
The following is a side-by-side comparison of the Commonwealth Activity structure and the structure currently employed at the SDP.
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ACTIVITY ACTIVITY_NAME GROUP ADVANTAGE FUNCTION 1000 Instruction Regular Programs - Elementary / 1100 Secondary IN 1101 Classroom Instruct-Elem Instructional IN 1102 Kindergarten Instruction Instructional IN 1103 Classroom Instruct Secondary Instructional 1104 Kindergarten Instruct Paraprof IN Instructional
1105 Kindergarten Prep Time Support IN Instructional IN 1106 Itinerant Instrumental Music Instructional 1107 Language Skills IN Instructional 1108 Literacy Interns IN Instructional IN 1109 Paraprofessional Elem Instructional
110A Pa Act Funds IN Instructional
110B A/B Schedules IN Instructional
110C Achievement Teachers IN Instructional 1110 Transition Support Tutors IN Instructional IN 1111 Paraprofessional Secondary Instructional 1112 Early Leveling Prep Gr 1-6 IN Instructional 1113 Early Leveling Prep Gr 7-8 IN Instructional 1114 Acceptable Behavior Center IN Instructional
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
1117 Foreign Language Latin IN Instructional 1118 Energy Conservation Incentive IN Instructional 1119 Accommodation Rooms IN Instructional 1121 Strategic Compensation IN Instructional Student Support 1123 SS Desegregation Support Services IN 1124 Bilingual And Esol Support Instructional 1125 Per Diem Substitute Service IN Instructional 1126 Privatization Savings Distrib. IN Instructional 1127 Motivation Program IN Instructional 1128 Museum Education IN Instructional IN 1129 Discipline Schools Instructional 112A Promise Academy Support IN Instructional 1130 Community Schools IN Instructional 1131 Payments To Other Districts IN Instructional Paymt To State Owned Schs- 1132 IN Reg Instructional 1133 Paymts To Charter Schools-Reg IN Instructional 1134 Direct Payments To Emos IN Instructional 1135 Twilight Schools IN Instructional 1136 Transition Back To Sch Initiat IN Instructional 1138 Court Alternative Project IN Instructional Pay.To Schools Achieving 1139 IN Goals Instructional 113A Paymts To Charter Phila-Reg IN Instructional Paymts Charter Renaissance- 113B IN Reg Instructional 113C Charter Cyber – Non-Phila-Reg IN Instructional
1140 Early Intervention Services 1140 Early Intervening Services IN Instructional 1141 Senior High Renewal IN Instructional 1142 Comprehensive Supp Process IN Instructional IN 1143 Prep-Time Support Elem Instructional IN 1144 Prep-Time Support Secondary Instructional 1145 Keystone Schools IN Instructional 1146 Quest Schools IN Instructional IN 1147 Alternative Programs Instructional 1148 Furniture Replacement Prog. IN Instructional 1149 Undistributed Budgetary Adj IN Instructional
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION 1150 Supplem Emo Educ Materials IN Instructional Supplem Emo Durable 1151 IN Curriculum Instructional 1152 University Partnerships IN Instructional 1153 Fastforword IN Instructional 1154 Read 180 IN Instructional IN 1155 School Age Parents Instructional
1158 Furniture For Enrollment Needs IN Instructional 1161 Trust Funds- Instruction IN Instructional 1172 Carryover Adjusts Debits IN Instructional 1173 Carryover Adjusts Credits IN Instructional 1186 Food Sales Incentive IN Instructional Federally Funded Regular 1190 Programs (Optional Use) 1195 Pre K/Head Start Instruction IN Instructional Special Programs - 1200 Elementary/Secondary 1210 Life Skills Support 1211 Life Skills Support-Public 1211 Life Skills Support IN Instructional Life Skills Support-PRRI 1212 IN 1212 (private res. rehab. inst.) Woodhaven Center Instructional 1220 Sensory Support Deaf or Hearing Impaired IN
1221 Support 1221 Deaf/Hearing Imp Support Instructional Blind or Visually Impaired IN
1224 Support 1224 Blind And Visually Impaired Instructional Speech and Language IN
1225 Support 1225 Speech And Language Instructional 1230 Emotional Support 1231 Emotional Support - Public 1232 Emotional Support - PRRI
1233 Autistc Support 1233 Autistic Support IN Instructional 1240 Academic Support IN 1241 Learning Support - Public 1241 High Incidence Support Instructional 1242 Learning Support - PRRI 1242 Payments To Prri IN Instructional IN 1243 Gifted Support 1243 Gifted Support Instructional 1244 Learning Supp.-Resource Rms IN Instructional 1245 Payments To Other Ius/District IN Instructional 124A Accelerated Learning IN Instructional
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
124B Interational Baccalaureate IN Instructional 1251 Detention Support IN Instructional 1260 Physical Support 1261 Physical Support IN Instructional IN 1263 Ot/Pt Therapists Instructional Multi-Handicapped 1270 Support IN 1271 Multi-Handicapped Support Instructional Early Intervention 1280 IN 1280 Support Early Intervention Support Instructional Developmental Delay 1281 Support Paymnts To Othr Agencies- 1282 IN Early Instructional 1290 Other Support 1291 Special Progs-Other Supp IN Instructional 1292 Paymts To Charter Schools-Spec IN Instructional
1293 Special Ed-Per Diem Subst Svc IN Instructional Student Support 1294 SS Transition To Post Schools Services 1295 Direct Pymts.To Other Entities IN Instructional 1296 Paymnts For Altrnatv Spec Ed IN Instructional 1297 Payments To Private Schools IN Instructional Paymt To State Owned Schs- 1298 IN Spec Instructional 1299 Pay-Institutionalized Children IN Instructional 129A Charter Schools – Phila-Spec IN Instructional 129B Charter –Renaissance Spec IN Instructional 129C Charter Cyber-Non –Phila-Spec IN Instructional 1300 Vocational Education 1310 Agriculture Education Marketing and 1320 Distributive Education Health Occupations 1330 Education Home Economics 1340 Education Consumer and 1341 Homemaking Education Occupational Home 1342 Economics Education 1350 Industrial Arts Education
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION 1360 Business Education 1370 Technical Education Trade and Industrial 1380 Education Other Vocational 1390 Education Programs 1391 Career Development Educ. IN Instructional IN 1393 Education For Employment Instructional 1394 Academies/Cities In Schools IN Instructional IN 1395 Voc. Train. For The Disabled Instructional IN 1396 Vocational Education Instructional IN 1397 Agricultural Education Instructional Other Instructional Programs - 1400 Elementary/Secondary 1410 Drivers Education 1420 Summer School 1421 Summer Programs IN Instructional 1422 Summer Programs-Kindergarten IN Instructional 1430 Homebound Instruction IN 1432 Hospital/Homebound Instruct Instructional Alternative Regular 1440 Education Programs Adjudicated / Court Placed IN
1441 Programs 1441 Detention Support Instructional Alternative Education 1442 IN 1442 programs Alternative Education Programs Instructional
1445 S.M.A.R.T. Program IN Instructional 1449 Payments To Prri IN Instructional 144A Alternative Education Mul Path IN Instructional Instructional Prgm. Outside Established 1450 School Day 1451 Promise Acad Exra Instruction IN Instructional Additional Other 1490 Instructional Programs 1491 Technology Instructional Pgms IN Instructional IN 1493 Jr Rotc Programs Instructional IN 1495 Non-Public Reading Pgm (K-12) Instructional IN 1496 Non-Public Math Pgm (K-12) Instructional IN 1497 Non-Public Lang Skills (K-12) Instructional Nonpublic School Programs (For IU 1500 Use Only)
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION 1510 C.O.R.A.-Act 89 IN Instructional 1511 Remedial Educ. & Diag. Serv.In IN Instructional 1540 Elwyn Institute IN Instructional 1600 Adult Education Programs Adult Vocational 1610 Programs 1611 Adult Vocational Education IN Instructional Other Adult Educational 1690 Programs IN 1691 Instructional Services 1691 Adult Education Instructional 1692 Tutor Training Community College 1693 Sponsorship 1700 Higher Education Programs 1800 Pre-Kindergarten 1800 Pre-Kindergarten IN Instructional
1801 Instruction 1801 Instruction IN Instructional Pre-K Administrative
1802 IN 1802 Support Pre-K Administrative Support Instructional Pre-K Operations and Pre-K Operations &
1803 IN 1803 Maintenance Maintenance Instructional Pre-K Student 1804 IN 1804 Transportation Pre-K Student Transportation Instructional
1805 Pre-K Food Services 1805 Pre-K Food Services IN Instructional Pre-K Professional 1806 IN 1806 development Pre-K Professional Development Instructional Pre-K Pass Through Funds 1807 IN 1807 (Partners) Pre-K Pass Through Funds Instructional
2000 Support Services 2100 Support Services - Students Supervision of Student 2110 Services Administrative AS
2112 Ofs Of Family & Studn Spt Svs Support Administrative AS
2113 Non Public Schools Admin Support Administrative 2114 AS Ofs Of Special Projects Support
AS Administrative 2115 Instr Behavior Prev & Interv Support 2120 Guidance Services Supervision of Guidance Student Discipline Hearing & Student Support SS
2121 Services 2116 Ex Services
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Student Support SS
2122 Counseling Services 2122 Counseling Services Services 2123 Appraisal Services 2124 Information Services Records Maintenance Student Support 2125 SS 2125 Services Employmnt. Certification Off. Services Student Support 2126 SS 2126 Placement Services Temporary Services Administrative AS
2127 School Climate Support 2129 Other Guidance Services Acad Couns & Promotion Stds Student Support
212A SS Off Services
2130 Attendance Services
SS Student Support 2131 Attendance Services Services Student Support SS
2132 Ofs Of Attendance & Truancy Services 2140 Psychological Services Supervision of 2141 Psychological Services Psychological Testing 2142 Services Psychological Counseling 2143 Services Student Support SS
2144 Psychotherpary Services 2144 Psychological Services Services Other Psychological 2149 Services Speech Pathology and 2150 Audiology Services Supervision of Speech Pathology and Audiology
2151 Services 2152 Speech Pathology Services 2153 Audiology Services Other Speech and 2159 Audiology Services 2160 Social Work Services Administrative AS 2161 Ofs Of Behavioral Intervention Support Administrative AS 2162 Ofs Of Instr Intervention Support Student Accounting 2170 Services 2190 Other Student Services
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Administrative AS 2191 Parent Group Support Programs Support
Support Services - Instructional 2200 Staff Supervision of Educational Media
2210 Services Administrative 2219 AS Learning Technology Support Support Technology Support 2220 Services Administrative AS
2221 Educational Technology Support Educational Television 2230 Services Student Support SS
2235 Instructional Media Services
2237 Instructional Tv, Radio, Cable IN Instructional Computer-Assisted Instruction Support
2240 Services 2247 Computer Assisted Instruc IN Instructional 2248 Comp Assist Inst - Reimb Items IN Instructional 2250 School Library Services Administrative 2250 AS Admin Support Support Administrative 2251 AS Student Support Support IN 2258 Libraries Instructional Instruction and Curric. Administrative AS
2260 Develop. Services 2260 Curriculum Support Office Support Administrative 2261 AS Curriculum Publications Support Administrative 2262 AS Art Education Support Administrative AS
2263 Office Of Accelerated Learning Support Administrative AS
2264 Multilingual Education Support Administrative AS
2265 Health, Safety, Phys Ed, Sp Ad Support Administrative AS
2266 Comprehensive Arts Support Administrative 2267 AS Educ. For Employment Office Support Administrative 2268 AS Integrated Instruction Support
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Administrative 2269 AS Office Of African-Amer Studies Support Administrative
226A AS Health, Safety & Physical Ed Support AS Administrative 226B Office Of Athletics Support Administrative AS 226C Office of Gifted Support Support
Instructional Staff Prof. Professional 2270 Development Services 2271 Teaching & Learning Networks PD Develop & Train
PD Professional 2272 Professional Development Develop & Train Instruct. Staff Develop. Professional 2273 PD 2271 Serv. (Certified Staff Only) Cross Functional Trng/Dev Frn Develop & Train Instruct. Staff Develop. Serv. (Non-Certified Staff PD Professional
2272 Only) 2274 Instructional Development Develop & Train Professional 2275 PD Instr Prof Dev Svcs-Wm Penn Develop & Train Professional PD
2276 Peer Intervention Develop & Train
PD Professional 2277 Principal & Ap Development Develop & Train Professional PD
2278 Technology Instruc Staff Dev Develop & Train Professional 2279 PD Off Of Enhanced Comp System Develop & Train Professional 227A PD Equitable Share- Staff Develop Develop & Train Professional 227M PD Professional Dev. South Develop & Train Professional 227N PD Professional Dev. Southwest Develop & Train Professional 227O PD Professional Dev. Central Develop & Train Professional 227P PD Professional Dev. West Develop & Train Professional 227Q PD Prof Dev. Restructured Schools Develop & Train Professional 227R PD Professional Dev. Northwest Develop & Train Professional 227S PD Professional Dev. Central East Develop & Train Professional 227T PD Professional Dev. North Develop & Train Professional 227U PD Professional Dev. East Develop & Train
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
PD Professional 227V Professional Dev. Northeast Develop & Train
Summer Professional Professional 227W Development PD Develop & Train Professional PD 227Y Promise Acad Prof Dev NE Develop & Train
CS 2280 Computer Allotment (Wm Penn) Cluster Support NonPublic Support 2280 Services
Administrative 2291 AS Student & School Progress Unit Support Other Instructional Staff Administrative AS
2290 Services 2292 School Intervention Support Administrative 2294 AS Act 48 Compliance Monitoring Support
Administrative 2296 AS Support Literacy Development
Administrative AS
2297 Office Of Staff Development Support Administrative 2299 AS Other Instructional Staff Ser Support
2300 Support Services - Administration Administrative AS 2318 Middle States Evaluation Support Administrative 2319 AS 2310 Board Services Office Of School Bd Members Support
Administrative 2336 AS 2320 Board Treasurer Services Municipal Srvc - Tax Program Support Tax Assessment and Administrative AS
2330 Collection Services 2338 Board Of Revision Of Taxes Support
Administrative AS
2341 Employee Relations Support Staff Relations and Administrative 2342 AS 2340 Negotiation Services Employee Grieve. & Disputes Support
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Administrative 2343 AS Employee Discipline Support Administrative 2344 AS Hats Adam Science Program Support Administrative
234A AS Office Of Student Discipline Support
Administrative AS 2353 Legal Clear Acct(Categ Funds) Support Legal and Accounting Administrative AS
2350 Services 2355 Office Of General Counsel Support Administrative AS
2356 Claims Management Support Administrative AS 2360 School & Admin Support Support Administrative AS
2361 Chief Executive Officer Support Office of the Super'dnt. Administrative AS
2360 (Exec. Director) Serv. 2362 Chief Academic Officer Support
CS 2363 Cluster Leadership Cluster Support Administrative 2364 AS Area Academic Office Support Administrative AS
2365 School Support Services Support Administrative AS
2366 Account, Assmnt & Interv Support Administrative AS
2367 Teaching & Learning Support Administrative 2368 AS Cl Supp Community Liaison Frn Support Administrative 2369 AS Support Strategic Support
Professional 236A PD AD 3 - Promise Academies Develop & Train Administrative AS
236B Office Of School Management Support 236C After School Programs SS Student Support Administrative 236D AS Office Of School Development Support Administrative 236E AS Office Of External Affairs Services Administrative 236F AS School District Hotline Support Administrative 236G AS Reentry Transition Initiative Support Administrative AS
236H Office Of Inspector General Support Administrative
236J AS Innovation & Initiative Office Support
Draft COA Manual v.1 88
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Administrative
236K AS Student Support Services Off Support Administrative
236L AS Process Impr & Compliance Off Support Administrative AS
236M Regional Office South Support Administrative AS
236N Regional Office Southwest Support Administrative 236O AS Regional Office Central Support Administrative AS
236P Regional Office West Support Administrative 236Q AS Off Of Restructuctured Schools Support Administrative AS
236R Regional Office Northwest Support Administrative AS
236S Regional Office Central East Support Administrative AS
236T Regional Office North Support Administrative AS
236U Regional Office East Support Administrative AS
236V Regional Office Northeasr Support Administrative 236W AS Regional Office Center City Support Administrative 236X AS Regional Office Ceo/Car Support Administrative 236Y AS Regional Office Emo Support Administrative AS
236Z Regional Office Central City Support
Administrative AS 2371 Widener Foundation Admin Support Community Relations Administrative AS 2370 Services 2372 Community Liaison Admin Support
SS 2373 At Risk Com Liaison-Wm Penn Student Support
SS 2374 Community Liaison Student Support
Administrative AS 2375 Parent & Community Support
SS 2376 School & Community Safety Student Support
SS 2377 Americorp Student Support
Draft COA Manual v.1 89
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
AS Administrative 2378 Public Engagement Support AS Administrative 2379 Family Engagement Support Administrative AS 237A Regional Office Restruct/Emo Support Administrative AS
237B AD 1 - High Schools Support Administrative AS
237C Bilingual Counseling Assistanc Support Administrative AS
237D Easy To Access Enrichment Support
SS 2380 Faith Based Initatives Student Support Administrative AS
2381 Charter Schools Admin Costs Support
Office of the Principal 2380 Services 2382 Position Trade-Off IN Instructional
2383 School Admin & Clerical Supp IS In School Instr Administrative 2384 Special Education Support AS Support Administrative 2385 AS School Support Process Support Administrative 2386 AS Office Of High School Support Support Administrative AS
2387 High School Reform Office Support Administrative AS
2388 Principals Admin Duty Support Administrative 2389 AS Office Of Middle Grades Support Administrative AS
238B AD 4 - Alternative Schools Support Administrative AS
238E Empower Schools Support Off Support Administrative AS
2390 Food Service Administration Support Administrative AS
2391 Other Admin Services Support Other Administrative Financing Insurance FI 2390 Services 2392 Losses & Judgements &All Other Administrative AS 2393 Ofs Of Strategic Partnerships Support
Administrative AS 2394 Ofs Of Hs Instruction Support Support
CS 2395 Cluster Administration Cluster Support Administrative AS 2396 Food Field Service Admin Support Draft COA Manual v.1 90
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
AS Administrative 2397 Office Of Student Placement Support Administrative AS
2398 Early Childhood Admin Support Administrative AS 2399 Title Vi Public Admin Support Administrative AS
239A Office Of Specialized Services Support Administrative AS
239B Altern Schools & Programs Support Administrative AS 239C Office Of Special Programs Support Administrative AS
239D Office Of Cte/Voc Ed Support AS Administrative 239E Ofs Of Strategic Partnerships Support Administrative
239F AS Alt Ed Multiple Path Admin Support Administrative
239G AS Alt Educ - Transition Admin Support 2400 Support Services - Pupil Health
Supervision of Health AS Administrative 2410 Services 2411 Pupil Health Services Admin Support Student Support SS
2427 Pupil Health-Medical Svcs Services 2420 Medical Services Student Support 2436 SS Pupil Health-Dental Svcs Services 2430 Dental Services Student Support SS
2448 Pupil Health-Nursing Svcs Services 2440 Nursing Services
Nonpublic Health SS Student Support 2450 Services 2494 Food Services Management Services
Student Support
2490 Other Health Services 2495 Full Service Cafeterias SS Services SS Student Support
2496 Satellite Cafeterias Services
Student Support 2499 Pupil Hlth-Other Health Svcs SS Services
Office Of The Chief Business Administrative 2510 AS Officer Support
Draft COA Manual v.1 91
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Administrative 2500 Support Services - Business 2511 Office Chief Financial Officer AS Support Office Of Management & Administrative AS
2510 Fiscal Services 2512 Budget Support Supervision of Fiscal Administrative AS
2511 Services 2513 Treasury Operations Support Administrative Support AS
2512 Budgeting Services 2514 Payroll Services
Receiving and Disbursing Administrative AS
2513 Funds Services 2515 Accounting Services Support Administrative AS
2514 Payroll Services 2516 Internal Auditing Services Support Financial Accounting Administrative AS
2515 Services 2517 Accounts Payable Support Administrative AS
2516 Internal Auditing Services 2518 Food Services-Financial Support Property Accounting Office Of Management & Administrative 2519 AS 2517 Services Budget Support Administrative AS
2520 City Controller Support Administrative AS
2519 Other Fiscal Services 2523 Purchasing Services Support Administrative 2525 AS 2520 Purchasing Services Materials Mgt. & Menu Plan'Ng Support Administrative 2528 AS Small Business Development Support Administrative Support Administrative AS
2530 Strategic Planning & Oper. Fin Support Warehousing and Basic Building BB
2530 Distributing Services 2531 Postal Services Services Administrative AS
2533 Warehousing & Distribution Support
Administrative AS
2541 Print Shop Support Printing, Publishing and Administrative 2543 AS 2540 Duplicating Services Duplication-Administration Support Administrative 2545 AS Warehouse Cost Of Goods Sold Support Administrative
2547 AS Records Management Support Administrative AS
2561 Sch Op-Business & Finance Support Administrative Support Administrative 2591 AS Enterprise Communication Serv. Support
Draft COA Manual v.1 92
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Other Support Services - Administrative
2592 AS 2590 Business Systems Administration Unit Support Administrative
2593 AS Office Of Special Finance Support Administrative
2594 AS Office Of Grants Development Support Administrative 2595 Office Of Grants Compliance AS Support Administrative Support
AS Administrative 2610 Facilities/ School Oper Off Support Operation and Maintenance of Administrative 2611 Chief Operating Officer 2600 Plant Services AS Support Superv. Of Op. and Administrative
2612 AS 2610 Maint. of Plant Serv. Cleaning Administration Support
AS Administrative 2613 Maintenance Administration Support Administrative
2615 AS Real Property Management Support Environmntl Mngmt & Svcs Administrative 2616 AS Adm Support Assoc.Supt. - Administrative
2618 AS Admin.Svcs.Mgmt. Support Administrative 2619 AS Building Support Svcs Admin Support Administrative Support Basic Building 2621 BB Contracted Maint. & Repairs Services Operation of Building Basic Building
2622 BB 2620 Services Engineering Services Basic Building
2623 BB Maintenance Services Basic Building 2624 BB Environmental Services Services Basic Building
2625 BB Cleaning Services Services Basic Building 2626 BB Energy Projects Services Administrative 2627 AS Design & Construction Support Basic Building 2628 BB Space Rentals Services Basic Building BB 2629 Steam Trap Replacement Prog Services Basic Building 262A BB Coo Directected Maintenance Services Basic Building
262B BB Facilities - Multiple Pathways Services
Draft COA Manual v.1 93
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Facilities - Multiple Pathways Basic Building 262C BB Oasis Services Basic Building 262P BB Facilities – Saturday School Services
BB Basic Building 2631 Facilities Field Support Services Care and Upkeep of Basic Building 2632 BB 2630 Grounds Services Supersite Field Support Services Basic Building 2633 BB Snow Removal Services Basic Building Services Basic Building
2644 BB Equipment & Facilities Service Services Care and Upkeep of Basic Building 2645 BB 2640 Equipment Services Care And Upkeep Of Equipment Services
Basic Building BB 2654 Automotive Services Services Vehicle Operation and maintenance Services (Other than Student 2650 Transportation Services) 2660 Basic Building BB Off Of School Climate & Safety Services
BB Basic Building 2660 Security Services 2661 School Safety & Security Services Basic Building
2662 BB Mobile Security Units Services Administrative
2663 AS Safety And Security Support Support Administrative 2664 AS School Safety Administration Support Basic Building
2665 BB Non Teaching Assistants Services Basic Building
2666 BB Noon Time Aides Services
Student Support 2667 Bus Monitors SS Services Basic Building 2671 BB Beacon Schools Extended Hrs Services Basic Building 2672 BB Beacon Nonroutine Maintenance Services Basic Building 2681 Summer Paint Program BB Services
Basic Building BB 2682 Water Treatment Program Services Draft COA Manual v.1 94
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Basic Building BB 2683 Admin. Reorganization Costs Services
Basic Building BB 2691 Children Achieving Initiative Services Other Operation and Maintenenace of Plant BB Basic Building 2690 Services 2692 Facil Svcs Long Term Illness Services Basic Building 2693 BB School Reorganization Costs Services Basic Building 2694 BB Telephone Services Basic Building BB 2695 Trash And Recycling Services Basic Building BB 2696 Water And Sewer Services Basic Building BB 2697 Heat, Light, And Power Services
FI Financing Insurance 2698 Insurance &All Other Basic Building BB 2699 Fire Emergency Services
2700 Student Transportation Services
Supervision of Student Administrative AS 2710 Transportation Services 2713 Supv of Transportation Svcs Support Student Support 2721 Transportation Operations SS Services Vehicle Operation Student Support 2720 Services 2723 Transportation Paybacks SS Services
Student Support 2725 Tokens & Transfers SS Services
Student Support SS 2726 Token Reimbursement Services
SS Student Support 2727 Tokens-Cash Subsidies Services
SS Student Support 2728 Transportation Saturday School Services
SS Student Support 272B Transp - Multiple Pathways Services
Draft COA Manual v.1 95
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
Student Support SS 2733 School Aides Services SS Student Support 2730 Monitoring Services 2734 Bus Attendants Services
SS Student Support 2742 Transportation Maintenance Services Vehicle Servicing and Student Support SS 2740 Maintenance Services 2744 Transportation Services Services
SS Student Support 2746 Early Intervention Contracts Services
SS Student Support 2751 Non Public Contracted Transp Services Student Support SS 2750 Nonpublic Transportation 2752 Non Public Fare Based Transp Services
SS Student Support 2761 Charter Transportation Services Student Support SS 2762 Charter Tokens & Transfers Services
SS Student Support 2790 Undistributed Budgetary Adj Services
Other Student 2790 Transportation Services 2800 Support Services - Central Administrative AS 2811 Educational Equity Support Planning, Research, Development and Administrative 2810 Evaluation Services 2812 Pupil Information Management AS Support Superv. of Plan., Res., Dev. Administrative 2813 AS 2811 and Eval. Serv. Categorical Prgms Evaluation Support Administrative 2814 AS 2812 Development Services Systemic Reform Support Administrative
2815 AS 2813 Evaluation Services Ofs Of Student & Sch Progress Support
AS Administrative 2814 Planning Services 2816 Ofs Of Research & Evaluation Support Administrative 2817 AS 2815 Research Services Categorical Programs Offset Support
Draft COA Manual v.1 96
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Administrative 2818 AS Middle States Evaluation Support Administrative
2819 AS Office Of Assessment Support System-Wide Technology 2818 Services Other Plan., Res., Dev., and Administrative
2821 AS 2819 Eval. Serv. Chief Information Officer Support Administrative
2822 AS 2820 Information Services Telecommunications & Network Support Supervision of Information Administrative
2823 AS 2821 Services Office Of Communications Support Internal Information Administrative 2824 AS 2822 Services Management Info. Systems Support Administrative 2825 AS 2823 Public Information Services Data Security Administration Support Management Information Telecommunications E-Rate Basic Building 2826 2824 Services Sprt BB Services Administrative 2827 School Computer Support AS Support Administrative 2829 Office Of Best Practices AS Support Administrative AS 2830 Division Of Recruitment Support Administrative
2831 AS 2829 Other Information Services Human Resource Admin Support Administrative
2832 AS 2830 Staff Services Employee Support Operations Support Supervision of Staff Compensation & Employee Administrative
2833 AS 2831 Services Record Support Recruitment and Placement Administrative
2834 AS 2832 Services Non-Instruct. Staff Training Support Administrative 2835 AS 2833 Staff Accounting Services Employee Health Services Support Staff Dev. Serv - Non-Inst., Administrative
2836 AS 2834 Certified Staff Only Employee Benefits Support Administrative
2837 AS 2835 Health Services Talen Acquisition Support
Staff Dev. Serv - Non-Inst., AS Administrative 2836 Non-Certified Staff Only 2838 Disciplinary Hearings Support Administrative AS 2839 Administration Of Sub Service Support Administrative AS 283A New Teacher Affairs Support AS Administrative 2839 Other Staff Services 283B Teacher Recruit- Retention Off Support Administrative AS 283C Retirement & Unemployment Support
AS Administrative 283D Certification Office Support
Draft COA Manual v.1 97
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Administrative 283E AS Talent & Acquisition Office Support
Administrative Support 2841 AS
Supv Of Data Processing
Administrative
2842 AS 2840 Data Processing Services Information Systems Support AS Administrative 2842 Systems Analysis Services 2844 Technology Services Support Administrative 2845 AS 2843 Programmaing Services Planning & Technical Support Support Administrative 2847 AS 2844 Operations Services Other Data Processing Svcs Support Administrative AS 2848 Financial Syst Implementation Support
Other data Processing Administrative AS 2849 Services 2851 Supp Svcs - State/Fed Liason Support
State and Federal Agency Administrative AS 2850 Liaison Services 2852 Office Of Governmt Relations Support
Administrative AS 2861 Special Services And Projects Support Administrative
2862 AS 2860 Management Services School-Based Resource Support Support Administrative AS 2863 Lang Access & Comm Outreach Support Administrative 2864 AS Office Of Special Projects Support Administrative Support Administrative AS 2891 Office Of Aao/Sch Service Support Other Support Services 2890 Central 2900 Other Support Services Support Serv. Not Listed Elsewhere in the 2000 Administrative 2910 Series 2911 Alternative Education Region AS Support Administrative 2AD1 AD1-High Schools AS Support Administrative 2AD2 AD2-Middle Schools AS Support
Draft COA Manual v.1 98
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Administrative 2AD3 AD 3- Promise Academies AS Support Administrative 2AD4 AD 4 – Alternative Schools AS Support Administrative 2AD5 AD5- Elementary AS Support Administrative 2AD6 AD 6 – Elementary AS Support
AS Administrative 2AD7 AD7 –Elementary Support Administrative 2AD8 AD8-Elementary AS Support Administrative 2AD9 AD9 –Elementary AS Support 2990 Pass-Thru Funds
Operation of Non-Isntructional Services Operation of Non-Instructional 3000 Services
Student Support
Services 3100 Food Services 3143 Food Svcs-Comp Day Care SS
Administrative 3195 Employee Only Cafeterias AS Support
3200 Student Activities 3210 EC – School Activity IN Instructional 3211 Extended School Hours (Match IN Instructional
School Sponsored Student 3210 Activities 3240 Non-Instruct School Support IN Instructional
3251 Local 1201 Athletics Contrib. IN Instructional
AS Administrative 3252 3250 School Sponsored Athletics High School Sponsored Athl. Support 3253 Middle School Sponsored Athl. IN Instructional
Draft COA Manual v.1 99
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
3300 Community Services 3310 Community Recreation
3320 Civic Services 3331 Equitable Share- Parent Involv IN Instructional 3330 Public Libarary Services 3341 Parent Cooperative Nurseries IN Instructional 3340 Custody and Child Care 3342 Durham Pre School Project IN Instructional 3343 School Readiness Project IN Instructional SS Student Support 3344 Custody And Child Care Services
3345 Parents As Teachers First IN Instructional
SS Student Support 3350 Welfare Activities 3393 Parental Involvement Services
Other Community SS Student Support 3390 Services 3394 Volunteer Svcs.- Proj. 10,000 Services
SS Student Support 3397 Support Serv Children/Family Services
Student Support SS 3398 Healthy Chldrn/Healthy Family Services
3400 Scholarships and Awards Facilities Acquisition, Construction, and Improv. Basic Building 4000 Serv. 4000 Facilities Acq, Con, & Imp Ser BB Services Basic Building 4101 Site Or Land Acquisition Svcs BB Services Basic Building BB 4003 Vehicle Replacement Services Site Acquisition Services - Original Basic Building BB 4100 and Additional 4100 Existing Site Improvement Svcs Services
BB Basic Building 4101 Site or Land Acquisition Services
Basic Building BB 4200 Existing Site Improvements 4200 Existing Site Improvement Svcs Services
Existing Land Improvement Basic Building BB 4201 Svcs Services
Draft COA Manual v.1 100
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
Basic Building 4232 BB Geotechnical Services Services
Arch. and Engin. Serv. / Educ.
Spec. Dev. - Original and Basic Building BB 4300 Additional 4300 Arch & Eng Ser/Ed Spec Dev Services Basic Building BB 4301 Site Acquis Architec Specs Dev Services Basic Building BB 4302 Site Acquis Engineer Specs Dev Services Office Of Capital Programs - BB Basic Building 4341 Admin Services Capital Prog Support Svcs - Basic Building
4342 BB Supp Services Grade & Space Planning Basic Building
4343 BB Support Services Office Of Grade & Space Plan - Basic Building 4344 BB Adm Services
Arch. and Engin. Serv. / Educ. Basic Building 4400 Spec. - Improvements 4400 Arch & Eng Ser/ Imprv BB Services
Basic Building 4401 Exist Bldg Architec Specs Dev BB Services Basic Building 4402 Exist Bldg Engineer Specs Dev BB Services Basic Building 4435 Reserve For Contract Changes BB Services
Basic Building Bldg. Acquis. and Const. Serv. - Bldg Acq & Con Ser-Orig & 4500 Services 4500 Original and Additional Add BB Basic Building 4523 BB New School Construction Services Basic Building BB 4578 Bldg Acquisition / Construct Services
Basic Building BB 4600 Existing Bldg Improv Serv Services Existing Building Improvement Basic Building 4600 Services 4601 Existing Bldg Rehabilitations BB Services Basic Building 4605 Supp Emo Capital Improvments BB Services Basic Building 4620 BB Existing Building Additions Services Basic Building 4623 BB Existing Bldg Improve-Boilers Services Basic Building 4624 BB Exterior Lighting Services Basic Building 4625 BB Existing Bldg Svcs-Fire Alarms Services
Draft COA Manual v.1 101
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Basic Building 4626 BB Existing Bldg S-Exterior Doors Services Basic Building 4627 BB Electric Svc And Lighting Services Basic Building 4628 BB Existing Bldg Imprv-Elevators Services Basic Building 4629 BB Existing Bldg Svcs-Windows Services Basic Building 4637 BB Existing Bldg Svcs-Roofs Services Basic Building 4641 BB Various School Capital Projs Services Basic Building 4642 BB Other Bldg Improvements Services Basic Building 4643 BB Enroll Related Bldg Alteratns Services Basic Building 4644 BB Little School House Project Services Basic Building BB 4645 Science Labs Services Basic Building 4646 Portable Classrooms BB Services Existing Bldg Improv-Gym Basic Building BB 4650 Floor Services Basic Building BB 4651 Masonry Repairs Services Basic Building BB 4652 Projects To Be Identified Services Telecommunications Basic Building BB 4653 Improvement Services Information Systems Basic Building BB 4654 Improvemnt Services Basic Building BB 4656 Capital Equipment Acquisition Services Basic Building BB 4657 Cafeteria-Various Projects Services Basic Building BB 4658 Existing Bldg Major Renovation Services Basic Building BB 4659 Steam Loop Conversions Services Basic Building BB 4661 I/F Charges - Capa Services Basic Building BB 4663 Miscellaneous Capital Projs Services Basic Building BB 4664 Change Orders Services Basic Building BB 4681 Phone & Pa Systems Services Basic Building
4692 BB Office Of Environ Svcs - Admin Services Environmental Supp Svcs - Basic Building
4693 BB Supp Services
Draft COA Manual v.1 102
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Basic Building 4694 BB Existing Bldg Svc-Rest Rooms Services Existing Bldg Svc-Hvac Basic Building 4695 BB Systems Services Basic Building 4696 BB Water Service Services
Basic Building 4697 BB Existing Bldg Svcs-Doors Services Basic Building 4698 BB Existing Bldg Svcs-Windows Services
5000 Other Expenditures and Financing Uses
Financing Insurance Debt Service / Other Expenditure &All Other 5100 and Financing Uses 5102 Refund Of Prior Yrs Revenue FI
Financing Insurance 5111 Debt Service Series B 1991 FI &All Other
Financing Insurance
&All Other FI 5110 Debt Service 5112 Debt Service 1992 Issue
Financing Insurance 5113 Gen Oblig Bond 1991/92 FI &All Other
G/O Refunding Bonds Ser A Financing Insurance FI 5114 1993 &All Other
G/O Refunding Bonds Ser B Financing Insurance FI 5115 1993 &All Other
FI Financing Insurance 5116 Gen Oblig Bond 1993/94 &All Other
5117 G/O Refunding Bonds Ser A Financing Insurance FI 1995 &All Other
FI Financing Insurance 5118 G/O Bonds Series B 1995 &All Other
G/O Refunding Bonds Ser A FI Financing Insurance 5119 1997 &All Other
Draft COA Manual v.1 103
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
FI Financing Insurance 5120 G/O Bonds Series B 1997 &All Other
FI Financing Insurance 5121 G/O Bonds Series A 1999 &All Other
Debt Service - Refunding G/O Refunding Bonds Ser B FI Financing Insurance 5120 Bonds 5122 1999 &All Other
FI Financing Insurance 5123 G/O Bonds Series C 1999 &All Other
G/O Refunding Bonds Ser D FI Financing Insurance 5124 1999 &All Other
FI Financing Insurance 5125 G/O Bonds Series A 2000 &All Other
FI Financing Insurance 5126 Qzab Bonds Series B 2000 &All Other
FI Financing Insurance 5127 G/O Bonds Series A 2002 &All Other
G/O Def Funding Bds Ser B FI Financing Insurance 5128 2002 &All Other
G/O Var Rate Bds Ser A 03 FI Financing Insurance 5129 DCGA &All Other
Lease/Ren Debt Ser B 03 FI Financing Insurance 5130 SBSBA &All Other
G/O Var Rate Bds Ser A 04 FI Financing Insurance 5131 DCGA &All Other
Refund of Prior Year G/O Refunding Bonds Ser B FI Financing Insurance 5130 Revenue / Receipts 5132 2004 &All Other
Financing Insurance 5133 Administrative/ Annual Fees FI &All Other
G/O Refunding Bonds Ser C FI Financing Insurance 5134 2004 &All Other
FI Financing Insurance 5135 G/O Bonds Series D 2004 &All Other
Financing Insurance FI 5136 G/O Bonds Series 2005 SPSBA &All Other
Draft COA Manual v.1 104
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
FI Financing Insurance 5137 G/O Bonds Qzab 2004 &All Other
FI Financing Insurance 5138 Gen Oblig Bonds Ser 2005A Ref &All Other
Gen Oblig Bonds Ser 2005B- FI Financing Insurance 5139 Ref &All Other
Gen Oblig Bonds Ser 2005C- FI Financing Insurance 5140 Term &All Other
FI Financing Insurance 5141 Stadium Bond &All Other
Lease/Ren Debt Ser A 06 FI Financing Insurance 5140 Short Term Borrowing 5142 SPSBA &All Other
Lease/Ren Debt Ser B 06 FI Financing Insurance 5143 SPSBA &All Other
FI Financing Insurance 5144 Gen Oblig Bonds Ser 2007A Ref &All Other
FI Financing Insurance 5145 Qzab Bonds Series C 2007 &All Other
FI Financing Insurance 5146 Qzab Bonds Series D 2007 &All Other
G/O Refunding Bonds Ser A FI Financing Insurance 5147 2008 &All Other
G/O Refunding Bonds Ser B FI Financing Insurance 5148 2008 &All Other
G/O Refunding Bonds Ser C Financing Insurance FI 5149 2008 &All Other
FI Financing Insurance 5150 Lease Purchase/Loan Repay &All Other
G/O Refunding Bonds Ser D Financing Insurance 5151 2008 FI &All Other
Financing Insurance FI 5150 Bond Discounts 5152 G/O Bonds Series E 2008 &All Other
Financing Insurance FI 5153 G/O Bonds Series F 2008 &All Other
Draft COA Manual v.1 105
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
G/O Refunding Bonds Ser A Financing Insurance FI 5154 2009 &All Other
G/O Refunding Bonds Ser B FI Financing Insurance 5155 2009 &All Other
G/O Refunding Bonds Ser C FI Financing Insurance 5156 2009 &All Other
FI Financing Insurance 5157 G/O Bonds Series A 2010 &All Other
FI Financing Insurance 5158 G/O Bonds Series B 2010 &All Other
G/O Refunding Bonds Ser C FI Financing Insurance 5159 2010 &All Other
FI Financing Insurance 5160 Fiscal Agent Obligations &All Other
G/O Refunding Bonds Ser D FI Financing Insurance 5161 2010 &All Other
FI Financing Insurance 5162 G/O Bonds Series A 2011 &All Other
5200 Interfund Transfers - Out
Financing Insurance FI 5210 General Fund Transfers 5213 Operating Trans-Asbestos Ln &All Other Financing Insurance 5214 Operating Trans- Bond Issuance FI &All Other
5217 Contrib. To Prof Growth Trust IN Instructional
Administrative 5221 Allocated Costs AS Support
Special Revenue Fund Administrative AS 5220 Transfers 5222 Categorical Prog Clearing Acct Support
5223 Local Share Of Categ Progs IN Instructional
Financing Insurance 5230 Capital Projs Fund Transfers FI &All Other
Draft COA Manual v.1 106
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
Financing Insurance 5231 Capital Projs Fund Transfers FI &All Other Capital Projects Fund 5230 Transfers
Debt Service Fund FI Financing Insurance 5240 Transfers 5251 Indirect Cost Food Svcs. Fund &All Other
Enterprise Fund FI Financing Insurance 5250 Transfers 5252 Subsidy To Food Services Fund &All Other
Food Service Fund FI Financing Insurance 5251 Transfers 5253 Subsify To Print Shop Fund &All Other
Other Enterprise Fund FI Financing Insurance 5259 Transfers 5254 Transfer To Capital Proj. Fund &All Other
FI Financing Insurance 5255 Transfer To Fis Stab Res Fd &All Other
Administrative AS 5261 Copier Account Support
Internal Service Fund FI Financing Insurance 5260 Transfers 5262 P.F.T.-Tuition Reimbursement &All Other
FI Financing Insurance 5265 Employee Benefits Absorbed &All Other
FI Financing Insurance 5266 State Retirement &All Other
FI Financing Insurance 5267 Full Pay Sabbatical-Return &All Other
Financing Insurance FI 5268 1/2 Pay-Sabbatical Leave Costs &All Other Financing Insurance FI 5269 Worker's Compensation Costs &All Other
Financing Insurance FI 5271 Trust & Agency Fd Transfers &All Other Trust and Agency Fund 5270 Transfers
5280 Activity Fund Transfers Permanent Fund 5290 Transfers
Draft COA Manual v.1 107
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Description of the Detail Activity Codes Revision Number: 01-001
STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION Transfers Involving Component 5300 Units Transfers to Component 5310 Units Transfers to Primary 5320 Governments 5400 Intrafund Transfers - Out General Fund Intrafund 5410 Transfers Special Revenue 5420 Intrafund Transfers Capital Projects 5430 Intrafund Transfers Debt Service Intrafund 5440 Transfers Enterprise Intrafund 5450 Transfers Internal Service 5460 Intrafund transfers Trust and Agency 5470 Intrafund Transfers
Activity Intrafund Financing Insurance 5480 Transfers 5801 Local 634 Reimbursable Salaries FI &All Other 5800 Suspense Account
FI Financing Insurance 5806 Penna. Fed. Of Teachers Costs &All Other
FI Financing Insurance 5807 Local 1201 Reimbursable Salary &All Other
FI Financing Insurance 5808 P.F.T. Health & Welfare &All Other
FI Financing Insurance 5809 P.F.T. Reimbursable Salaries &All Other
FI Financing Insurance 5810 Local 1201 Health & Welfare &All Other
FI Financing Insurance 5811 C.A.S.A. Reimbursable Salary &All Other
FI Financing Insurance 5812 S.P.A.P. Reimbursable Salary &All Other
FI Financing Insurance 5815 Local 1201 Legal &All Other
FI Financing Insurance 5816 PFT Legal Services Fund &All Other
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
FI Financing Insurance 5817 Casa Legal Services Fund &All Other
FI Financing Insurance 5824 Pa. Intergovernment Coop. &All Other
FI Financing Insurance 5825 Safe Schools Advocate &All Other
5831 FI Financing Insurance Termination - Source &All Other
FI Financing Insurance 5832 Severance - Source &All Other
FI Financing Insurance 5833 Sabbatical - Source &All Other
FI Financing Insurance 5834 Tuition Reimb - Source &All Other
FI Financing Insurance 5835 Unemployment Comp - Source &All Other
FI Financing Insurance 5836 Worker's Comp - Source &All Other
FI Financing Insurance 5837 Wage Contin EE - Source &All Other
FI Financing Insurance 5838 Wage Contin ER- Source &All Other
FI Financing Insurance 5841 Termination - Use &All Other
FI Financing Insurance 5842 Severance - Use &All Other
FI Financing Insurance 5843 Sabbatical - Use &All Other
FI Financing Insurance 5844 Tuition Reimb - Use &All Other
FI Financing Insurance 5845 Unemployment Comp - Use &All Other
FI Financing Insurance 5846 Worker's Comp - Use &All Other
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STATE CHART OF ACCOUNTS SDP ACTUAL ACTIVITIES AS OF 3/3/10
FUNCTIONS (Updated with State revision dated 7/1/09)
ACTIVITY_ ADVANTAGE ACTIVITY ACTIVITY_NAME GROUP FUNCTION
FI Financing Insurance 5847 Wage Contin Ee - Use &All Other
FI Financing Insurance 5888 Other Reimbursable Salaries &All Other
FI Financing Insurance 5998 Management & Prod Savings &All Other
Instructional 5900 Budgetary Reserve 5999 Undistributed Budgetary Adj IN
Basic Building BB CPRJ Capital Projects Holding Services
7.1 Instruction
1101 Classroom Instruction Elementary (Advantage name: CLASSROOM INSTRUCT ELEM)
1102 Kindergarten Instruction
1103 Classroom Instruction Secondary
1104 Kindergarten Instruction Paraprofessional Advantage name: KINDERGARTEN INSTRUCT PARAPROF
1105 Kindergarten Prep Time Supp ort
1106 Itinerant Instrumental Music
1107 Language Skills
1108 Literacy Interns
1109 Paraprofessional Elementary (Advantage name: PARAPROFESSIONAL ELEM)
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1110 Transition Support Tutors
110A PA ACT Funds
110B A/B Schedules
110C Achievement Teachers
1111 Paraprofessional Secondary
1112 Early Leveling Prep Gr 1-6
1113 Early Leveling Prep Gr 7-8
1114 Acceptable Behavior Center
1115 Extended Instructional Day
1116 Foreign Language Chinese
1117 Foreign Language Latin
1118 Energy Conservation Incentive
1119 Accommodation Rooms
1121 Strategic Compensation
1122 Enhanced Book Allotment
1123 Desegregation Support
1124 Bilingual & ESOL Support
1125 Per Diem Substitute Service
1126 Privatization Savings Distribution (Advantage name: PRIVATIZATION SAVINGS DISTRIB.)
1127 Motivation Program
1128 Museum Education
1129 Discipline Schools
112A Promise Academy Support
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1130 Community Schools
1131 Payments to Other Districts
1132 Payment to State Owned Schools-Regular (Advantage name: PAYMT TO STATE OWNED SCHS-REG)
1133 Payments to Charter Schools-Regular (Advantage name: PAYMTS TO CHARTER SCHOOLS-REG)
1134 Direct Payments to Emos
1135 Twilight Schools
1136 Transition Back to School Initiative (Advantage name: TRANSITION BACK TO SCH INITIAT)
1138 Court Alternative Project
1139 Payment to Schools Achieving Goals (Advantage name: PAY.TO SCHOOLS ACHIEVING GOALS)
113A Payments to Charter Philadelphia – Regular (Advantage name: PAYMTS TO CHARTER PHILA-REG)
113B Payments to Charter Renaissance – Regular (Advantage name: PAYMTS CHARTER RENAISSANCE-REG )
113C Charter Cyber – Non-Philadelphia Regular (Advantage name: CHARTER CYBER- NON- PHILA-REG)
1140 Early Intervening Services Use this account to record federally funded Individuals with Disabilities Improvement Act (IDEA-B) Pass through Funds expenditures incurred to develop and implement coordinated early intervening services (EIS) for students in kindergarten through 12th grade. These students have not been identified as needing special education or related services but need additional academic and behavioral support to succeed in a general education environment. Some examples of EIS Activities include scientifically based academic instruction and behavioral interventions for students; education and behavioral evaluations, services and supports, including scientifically based literacy instruction; and professional development for teachers and other school staff to enable them to deliver scientifically based academic instruction and behavioral interventions.
1141 Senior High Renewal
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1142 Comprehensive Supplemental Process (Advantage name: COMPREHENSIVE SUPP PROCESS)
1143 Prep-Time Support Elementary 1144 Prep-Time Support Secondary
1145 Keystone Schools
1146 Quest Schools
1148 Furniture Replacement Program
1149 Undistributed Budgetary Adjustment (Advantage name: UNDISTRIBUTED BUDGETARY ADJ)
1150 Supplementary EMO Educational Materials (Advantage name: SUPPLEM EMO EDUC MATERIALS)
1151 Supplementary EMO Durable Curriculum (Advantage name: SUPPLEM EMO DURABLE CURRICULUM)
1152 University Partnerships
1153 Fastforword
1154 Read 180
1147 Alternative Programs
1155 School Age Parents
1158 Furniture for Enrollment Needs
1161 Trust Funds- Instruction
1172 Carryover Adjusts Debits
1173 Carryover Adjusts Credits
1186 Food Sales Incentive
1195 Pre K/Head Start Instruction The Pre-Kindergarten Head Start Program is a comprehensive preschool program for three and four year olds who fall below federal poverty lines that ensures optimum school readiness and parent supports. As a federally-funded program, Pre-Kindergarten head Start must meet federal guidelines for providing a development tally appropriate pre-school education; medical and
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dental care; breakfast, lunch and snacks; nutrition and social services; diagnostic and therapeutic services for children with special needs; and parent involvement in the entire range of decision making and program implementation.
1211 Life Skills Support
1212 Woodhaven Center
1221 Deaf/Hearing Impairment Support Record to this area of responsibility the expenditures incurred to operate classes where the primary focus is for exceptional students that identified as Deaf or Hearing Impaired.
1224 Blind & Visually Impaired Record to this area of responsibility the expenditures incurred to operate classes where the primary focus is for exceptional students that have been identified as Blind or Visually Impaired.
1225 Speech & Language Record to this area of responsibility the expenditures incurred to operate classes where the primary focus is for exceptional students that identified as Speech or Language Impaired. Note: Do not record costs associated with English as a Second Language to this code.
1233 Autistic Support Record to this area of responsibility the expenditures incurred to operate classes for exceptional children identified as autistic.
1241 High Incidence Support Record to this area of responsibility the expenditures incurred for classes operated in a public school program to serve exceptional students whose primary identified need is academic learning.
1242 Payments to PRRI
1243 Gifted Support Record to this area of responsibility the expenditures incurred for classes operated in a public school program for exceptional students identified as mentally gifted. 1244 Learning Support-Resource Rooms (Advantage name: LEARNING SUPP.-RESOURCE RMS)
1245 Payments to Other IU’s/District
124A Accelerated Learning
124B International Baccalaureate
1251 Detention Support
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1261 Physical Support
1263 Overtime/Part time Therapists (Advantage name: OT/PT THERAPISTS)
1271 Multi-Handicapped Support This service area includes expenditures incurred to operate classes for exceptional students who are multi-handicapped.
1280 Early Intervention Support
1282 Payments to Other Agencies-Early
1291 Special Programs-Other Support (Advantage name: SPECIAL PROGS-OTHER SUPP) Record to this service area the instructional expenditures incurred for special programs that do not meet any of the definitions listed in the 1200 series above. This account should only be used for Approved Private School, PRRI and IU special class deductions or expenditures that have been approved by the Pennsylvania Department of Education through the formal budgetary approval process. Note: Diagnostic Services should be charged to sub-functions 2100 and 2200 depending on the type of expenditure and should no longer be charged to sub-function 1200.
1292 Payments to Charter Schools-Special
1293 Special Education – Per Diem Substitute Service (Advantage name: SPECIAL ED-PER DIEM SUBST SVC)
1294 Transition to Post Schools
1295 Direct Payments to Other Entities
1296 Payments for Alternative Special Education (Advantage name: PAYMNTS FOR ALTRNATV SPEC ED)
1297 Payments to Private Schools
1298 Payment to State Owned Schools-Special (Advantage name: PAYMT TO STATE OWNED SCHS-SPEC)
1299 Pay-Institutionalized Children
129A Charter Schools – Philadelphia –Special (Advantage name: CHARTER SCHOOLS- PHILA-SPEC)
129B Charter – Renaissance – Special (Advantage name: CHARTER--RENAISSANCE-SPEC)
129C Charter Cyber – Non-Philadelphia – Special (Advantage name: CHARTER CYBER-NON- PHILA-SPEC)
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1391 Career Development Education
1393 Education for Employment 1394 Academies/Cities in Schools
1395 Vocational Training for the Disabled (Advantage name: VOC. TRAIN. FOR THE DISABLED)
1396 Vocational Education Programs that promote career awareness and that provide technical and vocational education.
1397 Agricultural Education That form of vocational education designed for agricultural, off-farm agribusiness, renewable natural resources and environmental occupations including the development of leadership, knowledge and skills in each area, as reported under VEMIS.
1422 Summer Programs-Kindergarten
1421 Summer Programs
1432 Hospital/Homebound Instruct
1441 Philadelphia Schools & ISS Support (Advantage name: PLA SCHOOLS & ISS SUPPORT) This account should be used to record expenditures incurred to educate adjudicated or court- placed children. Examples of the type of expenditures to be recorded here include: instructional costs associated with children in detention homes and centers, private residential rehabilitative institutions, state correctional facilities, youth development centers, and program expenditures similar in nature. DO NOT record expenditures associated with Pennsylvania Department of Education approved alternative education programs here.
1442 Alternative Education Programs
1445 S.M.A.R.T. Program
1449 Payments to PRRI
144A Alternative Education Multiple Pathways (Advantage name: ALTERNATIVE EDUCATION MUL PATH)
1451 Promise Academy Extra Instruction
1491 Technology Instructional Programs
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1493 JR. ROTC Programs The School District co-sponsors Junior Reserve Officers’ Training Corps (JROTC) units with the Air Force, Army or the Navy at sixteen different high schools. JROTC programs offer students expanded educational and career opportunities by stressing discipline, citizenship and leadership. The program is a stimulus for promoting graduation from high school, and it provides instruction and rewarding opportunities that will benefit the student, community and nation.
1495 Non-Public Reading Program (K-12)
1496 Non-Public Math Program (K-12)
1497 Non-Public Language Skills (K-12)
1510 C.O.R.A.-Act 89
1511 Remedial Education & Diagnosis Service Instruction (Advantage name: REMEDIAL EDUC. & DIAG. SERV.IN)
1540 Elwyn Institute
1611 Adult Vocational Education
1691 Adult Education Include those activities directly involved with the teaching of adult education programs. Include the expenditures for adult education teachers.
1800 Pre-Kindergarten
1801 Instruction
1802 Pre-K Administrative Support
1803 Pre-K Operations and Maintenance
1804 Pre-K Student Transportation
1805 Pre-K Food Services
1806 Pre-K Professional Development
1807 Pre-K Pass Through Funds 7.2 Support Services
2112 Offices of Family & Student Support Services (Advantage name: OFS OF FAMILY & STUDN SPT SVS) Draft COA Manual v.1 117
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2113 Non Public Schools Admin The Office of Nonpublic School Programs supplements the educational program of nonpublic students by providing educational and student support services to approximately 60,000 students in Philadelphia’s nonpublic schools. Services are provided through the Commonwealth’s Act 89 Program and the Federal No Child Left Behind Act (NCLB). 2114 Offices of Special Projects (Advantage name: OFS OF SPECIAL PROJECTS)
2115 Instructional Behavior Prevention & Intervention (Advantage name: INSTR BEHAVIOR PREV & INTERV)
2116 Student Discipline Hearing & Ex (Advantage name: STUDENT DISCIPLINE HEARINGS&EX)
2122 Counseling Services Activities concerned with the relationship between one (1) or more counselor(s), students and students, and counselors and other staff members, all for the purpose of assisting the student to understand his educational, personal, and occupational strengths and limitations; relate his / her abilities, emotions, and aptitude to educational and career opportunities, utilize his / her abilities in formulating realistic plans; and achieve satisfying personal and social development.
2125 Employment. Certification Office
2126 Temporary
2127 School Climate
212A Academic Counseling & Promotion Students Office (Advantage name: ACAD COUNS & PROMOTN STDS OFF)
2131 Attendance Services
2132 Offices of Attendance & Truancy (Advantage name: Ofs of Attendance & Truancy)
2144 Psychological 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.
2161 Offices of Behavioral Intervention (Advantage name: OFS OF BEHAVIORAL INTERVENTION)
2162 Offices of Instructional Intervention (Advantage name: OFS OF INSTR INTERVENTION)
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2191 Parent Group Support Programs
2192 Support for Students at Risk
2219 Learning Technology Support
2221 Educational Technology Educational Technology promotes effective use of classroom technology in order to enhance the value of the District’s curricula, promote engaged learning and increase student achievement. Educational Technology oversees the School District’s Pre-K-12 computer science curriculum and oversees nine Philadelphia Technology Education Centers that provide technological professional development to teachers, administrators, and other community members.
2235 Instructional Media
2237 Instructional TV, Radio, Cable
2247 Computer Assisted Instruction (Advantage name: COMPUTER ASSISTED INSTRUC)
2248 Computer Assistant Instructional - Reimbursement Items (Advantage name: COMP ASSIST INST - REIMB ITEMS)
2250 Admin Support
2251 Student Support
2258 Libraries
2260 Curriculum Support Office
2261 Curriculum Publications
2262 Art Education
2263 Office of Accelerated Learning The Office of Accelerated Learning coordinates and manages advanced opportunities for high achieving students.
2264 Multilingual Education
2265 Health, Safety, Physical Education, Sp Ad (Advantage name: HEALTH, SAFETY, PHYS ED, SP AD)
2266 Comprehensive Arts
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2267 Education for Employment Office
2268 Integrated Instruction
2269 Office Of African-American Studies
226A Health, Safety & Physical Ed 226B Office of Athletics
226C Office Of Gifted Support
2271 Teaching & Learning Networks
2272 Professional Development Record to this category the expenditures associated with all staff development programs designed to contribute to the professional competence of the school entity’s non-certified instructional staff. This category may include travel and subsistence costs and all other professional development costs, such as: conference fees, consultant fees, contracted services, workshop registration fees, curriculum development seminar costs, teacher induction program costs, mentor stipends, and the cost of substitute teachers employed by the LEA for the time the instructional staff member is attending professional development programs. Record here the salaries and associated benefits of the instructional staff member only in those instances where substitute teacher costs are NOT incurred.
2273 Cross Functional Training /Development Frn (Advantage name: CROSS FUNCTIONAL TRNG/DEV FRN)
2274 Instructional Development
2275 Instruction Professional Development Services – William Penn (Advantage name: INSTR PROF DEV SVCS-WM PENN)
2276 Peer Intervention
2277 Principal & AP Development
2278 Technology Instruction Staff Development (Advantage name: TECHNOLOGY INSTRUC STAFF DEV)
2279 Office of Enhanced Comp System (Advantage name: OFF OF ENHANCED COMP SYSTEM)
227A Equitable Share – Staff Development (Advantage name: EQUITABLE SHARE- STAFF DEVELOP)
227M Professional Development – South – (Advantage name: PROFESSIONAL DEV. SOUTH)
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227N Professional Development Southwest (Advantage name: PROFESSIONAL DEV. SOUTHWEST )
227O Professional Development Central (Advantage name: PROFESSIONAL DEV. CENTRAL)
227P Professional Development West (Advantage name: PROFESSIONAL DEV. WEST) 227Q Professional Development Restructured Schools (Advantage name: PROF DEV. RESTRUCTURED SCHOOLS)
227R Professional Development Northwest (Advantage name: PROFESSIONAL DEV. NORTHWEST)
227S Professional Development Central East (Advantage name: PROFESSIONAL DEV. CENTRAL EAST)
227T Professional Development North (Advantage name: PROFESSIONAL DEV. NORTH)
227U Professional Development East (Advantage name: PROFESSIONAL DEV. EAST)
227V Professional Development Northeast (Advantage name: PROFESSIONAL DEV. NORTHEAST )
227W Summer Professional Development
227Y Promised Academy Professional Development Northeast (Advantage name: PROMISE ACAD PROF DEV N.E.)
2280 Computer Allotment (William Penn) (Advantage name: COMPUTER ALLOTMENT (WM PENN) )
2291 Student & School Progress Unit
2292 School Intervention
2294 ACT 48 Compliance Monitoring
2296 Literacy Development
2297 Office Of Staff Development
2299 Other Instructional Staff Service
2318 School Reform Commission The School Reform Commission (SRC) oversees all School District operations and policies in accordance with PA Act 46 of 2000. In 2001, the state-empowered five member Commission
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replaced the local nine member Board of Education. The SRC exercises all powers and has all the duties of the Board of Education. It is responsible for the operation, management and education programs of the District, including all financial matters relating to the District.
2319 Office of School Board Members (Advantage name: OFFICE OF SCHOOL BD MEMBERS)
2336 Municipal Service – Tax Program (Advantage name: MUNICIPAL SRVC - TAX PROGRAM)
2338 Board Of Revision Of Taxes
2341 Employee Relations Implements a comprehensive labor and employee relations program within the School District. The office maintains working relationships with the leadership of five unions representing over 25,000 employees. Beyond advising administrators concerning correct procedures for dealing with employee discipline as well as appropriate interpretations of the terms of the collective bargaining agreements, the staff participates in several hundred employee disciplinary conferences and grievance hearings every year.
2342 Employee Grievance & Disputes
2343 Employee Discipline
2344 Hats Adam Science Program
234A Office Of Student Discipline Oversees the discipline process for all School District Schools. Programs include the Re-Entry Transition Initiative/Welcome Return Assessment Process (RETI-WRAP), a program that assists students of school age in their transition from correctional institutions or residential delinquency programs back into the schools; and Saturday Morning Alternative Reach and Teach (SMART), a series of Saturday workshops that offers an alternative to students who would otherwise face expulsion.
2353 Legal Clear Acct (Categorical Funds)
2355 Office of General Counsel The Office of General Counsel is responsible for providing, in an efficient and timely manner, high quality legal advice and representation on litigation and transactional matters affecting the School District and the intermediate Unit. Specific functions include: (1) representing the School District, the School Reform Commission and District officers and employees in varied transactions and litigation; (2) providing legal advice and counsel t o Commission members, officers and employees on a wide range of education, labor and business issues; (3) preventing legal claims by identifying potential problems and making appropriate recommendations; and (4) engaging and managing the services of outside counsel. The General Counsel also serves as Assistant Secretary to the School Reform Commission.
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2356 Claims Management
2360 Associate Superintendent Office
2361 Chief Executive Officer The Chief Executive Officer (CEO) oversees the management and operations of the entire School District and directly supervises the work of the Chief Academic Officer, the Chief Financial Officer, and the Chief Operating Officer. As Executive Director of the Philadelphia Intermediate Unit (IU26), the CEO is also responsible for providing a host of specialized services to students in grades K-12 in the City as defined by the Commonwealth.
2362 Chief Academic Officer The mission of this office is to develop a system-wide commitment to high performance so all students will achieve at high levels and reach their full potential. The CAO works to achieve the goals of the Declaration of Education by modeling, teaching and supporting high performance through continuous improvement.
2363 Cluster Leadership
2364 Area Academic Office
2365 School Support Services
2366 Account, Assessment & Intervention (Advantage name: ACCOUNT, ASSMNT & INTERV)
2367 Teaching and Learning
2368 Cl Support Community Liaison Frn (Advantage name: CL SUPP COMMUNITY LIAISON FRN)
2369 Strategic Support
236A AD 3 - Promise Academies
236B Office Of School Management
236C After School Programs
236D Office Of School Development
236E Office Of Development
236F School District Hotline
236G Reentry Transition Initiative
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236H Office of Inspector General The Inspector General Office is charged with investigating allegations of various forms of corruption including bribery, kickbacks, extortion, misappropriation of funds and theft.
236J Innovation & Initiative Office
236K Student Support Services Off
236L Process Improvement & Compliance Office (Advantage name: PROCESS IMPR & COMPLIANCE OFF)
236M Regional Office - South Regional Offices assist schools in planning, developing and implementing educational programs and initiatives, meeting the educational needs of all students, supporting new teachers and their mentors, resolving conflicts and providing timely and effective resources to all students and providing other assistance as needed. Regional Offices act as a liaison between schools and central administrative offices.
236N Regional Office - Southwest Regional Offices assist schools in planning, developing and implementing educational programs and initiatives, meeting the educational needs of all students, supporting new teachers and their mentors, resolving conflicts and providing timely and effective resources to all students and providing other assistance as needed. Regional Offices act as a liaison between schools and central administrative offices.
236O Regional Office Central
236P Regional Office - West Regional Offices assist schools in planning, developing and implementing educational programs and initiatives, meeting the educational needs of all students, supporting new teachers and their mentors, resolving conflicts and providing timely and effective resources to all students and providing other assistance as needed. Regional Offices act as a liaison between schools and central administrative offices.
236Q Office of Restructured Schools (Advantage name: OFF OF RESTRUCTUCTURED SCHOOLS)
236R Regional Office Northwest Regional Offices assist schools in planning, developing and implementing educational programs and initiatives, meeting the educational needs of all students, supporting new teachers and their mentors, resolving conflicts and providing timely and effective resources to all students and providing other assistance as needed. Regional Offices act as a liaison between schools and central administrative offices.
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236S Regional Office Central East Regional Offices assist schools in planning, developing and implementing educational programs and initiatives, meeting the educational needs of all students, supporting new teachers and their mentors, resolving conflicts and providing timely and effective resources to all students and providing other assistance as needed. Regional Offices act as a liaison between schools and central administrative offices. 236T Regional Office - North Regional Offices assist schools in planning, developing and implementing educational programs and initiatives, meeting the educational needs of all students, supporting new teachers and their mentors, resolving conflicts and providing timely and effective resources to all students and providing other assistance as needed. Regional Offices act as a liaison between schools and central administrative offices.
236U Regional Office - East Regional Offices assist schools in planning, developing and implementing educational programs and initiatives, meeting the educational needs of all students, supporting new teachers and their mentors, resolving conflicts and providing timely and effective resources to all students and providing other assistance as needed. Regional Offices act as a liaison between schools and central administrative offices.
236V Regional Office - Northeast Regional Offices assist schools in planning, developing and implementing educational programs and initiatives, meeting the educational needs of all students, supporting new teachers and their mentors, resolving conflicts and providing timely and effective resources to all students and providing other assistance as needed. Regional Offices act as a liaison between schools and central administrative offices.
236W Regional Office – Center City Regional Offices assist schools in planning, developing and implementing educational programs and initiatives, meeting the educational needs of all students, supporting new teachers and their mentors, resolving conflicts and providing timely and effective resources to all students and providing other assistance as needed. Regional Offices act as a liaison between schools and central administrative offices.
236X Regional Office - CEO/CAR
236Y Regional Office -EMO Support for EMO Schools is central to the School Reform Commission’s goal of providing school choice options to students in Philadelphia. EMO schools are 45 of the 78 schools identified by the SRC as low-performing; four Education Management Organizations (EMOs) and two universities hold contracts to operate 45 EMO schools with a combined enrollment of approximately 25,000 students. This is the central administration related to EMO Schools.
236Z Regional Office Central City
2371 Widener Foundation Admin
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2372 Community Liaison Admin
2373 At Risk Community Liaison - William Penn (Advantage name: AT RISK COM LIAISON- WM PENN)
2374 Community Liaison
2375 Parent & Community Relations The Office of Parent and Community Relations works to increase parents’ knowledge of and participation in School District and Title I initiatives. This includes parents, community organizations and faith-based institutions in improving public schools; supports the development of strong relationships between schools, parents, caregivers, and agencies of the City and Commonwealth; and provides systemic and comprehensive parent training, resources and support to all parents in the School District.
2376 School & Community Safety
2377 Americorp
2378 Public Engagement
2379 Family Engagement
237A Regional Office Restructured/EMO
237B AD 1 - High Schools
237C Bilingual Counseling Assistant
237D Easy to Access Enrichment.
2380 Faith Based Initatives
2381 Charter Schools Admin Costs
2382 Position Trade-Off
2383 School Administration & Clerical Support (Advantage name: SCHOOL ADMIN & CLERICAL SUPP)
2384 Special Education Support
2385 School Support Process
2386 Office Of High School Support
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2387 High School Reform Office The function of the High School Reform office is to provide the central support that the 60,000+ students and 65 high schools need to achieve the Declaration of Education goals and move the students on to postsecondary success. Much of the funding is for classroom instruction at the high school level. 2388 Principals Admin Duty
2389 Office of Middle Grades
238B AD 4 - Alternative Schools Managed by the Office of Transition and Alternative Education (OTAE) to work collaboratively with schools and outside partners to monitor student discipline and truancy, institute programs to help disruptive and truant youth get back on track, and coordinate disciplinary interventions and transfers for students.
238E Empower School Support Office
2390 Food Service Administration The Food Service Administration provides students with wholesome, nutritious and appetizing meals and ensures that they are served in a courteous manner in a sanitary and pleasant dining environment. The Food Service Administration offers full-service cafeterias in 117 locations and a satellite meal program in another 188 locations and 25 satellite plus locations. The Food Service Administration follows the regulatory and policy guidelines of the National School Lunch Act, the Pennsylvania Departments of Agriculture and Education, the Philadelphia Department of Health and the School District of Philadelphia.
2391 Other Admin Services
2392 Losses & Judgements
2393 Offices of Strategic Partnerships (Advantage name: OFS OF STRATEGIC PARTNERSHIPS)
2394 Offices Of High School Instruction Supp (Advantage name: OFS OF HS INSTRUCTION SUPPORT)
2395 Cluster Administration
2396 Food Field Service Administration
2397 Office Of Student Placement
2398 Early Childhood Administration
2399 Title VI Public Administration
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239A Office Of Specialized Services
239B Alternative Schools & Programs
239C Office Of Special Programs
239D Office Of CTE/Vocational Education (Advantage name: OFFICE OF CTE/VOC ED)
239E Offices of Strategic Partnership (Advantage name: OFS OF STRATEGIC PARTNERSHIPS)
239F Alternate Education Multiple Path Administration (Advantage name: ALT ED MULTIPLE PATH ADMIN)
239G Alternative Education - Transition Admin (Advantage name: ALT EDUC - TRANSITION ADMIN)
2411 Pupil Health Services Admin
2427 Pupil Health-Medical Services (Advantage name: PUPIL HEALTH-MEDICAL SVCS)
2436 Pupil Health – Dental Services (Advantage name: PUPIL HEALTH-DENTAL SVCS)
2448 Pupil Health-Nursing Services (Advantage name: PUPIL HEALTH-NURSING SVCS)
2494 Food Services Management
2495 Full Service Cafeterias
2496 Satellite Cafeterias
2499 Pupil Health-Other Health Services (Advantage name: PUPIL HLTH-OTHER HEALTH SVCS)
2510 Office Chief Business Officer
2511 Office Chief Financial Officer The activities of directing, managing and supervising the Fiscal Service area. It includes the activities of the assistant superintendent, director, or school business official whose efforts are devoted to directing and managing fiscal activities.
2512 Office of Management and Budget The Office of Management and Budget (OMB) supports the SRC and CEO in the implementation of their program objectives by preparing and executing the school district’s annual budget; conducting management studies to evaluate the efficiency and effectiveness of district programs and operations; and monitoring revenue and spending for all district cost centers.
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2513 Treasury Operations Those activities concerned with taking in money and paying it out. It includes the current audit of receipts, the pre-audit of requisitions or 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 an LEA, and the management of school funds.
2514 Payroll Services Those activities concerned with making periodic payments to 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.
2515 Accounting Services Those activities concerned with maintaining records of the financial operations and transactions of the school system. It includes such activities as accounting and interpreting financial transactions and account records.
2516 Internal Auditing Services Those activities concerned with verifying the account records, which include 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.
2517 Accounts Payable
2518 Food Services-Financial
2519 Office of Management & Budget Fiscal services which cannot be classified elsewhere in the 2500 series of functions.
2520 City Controller
2523 Purchasing Services The activities of purchasing supplies, furniture, equipment and materials used in school and school system operations.
2525 Materials Management & Menu Planning (Advantage name: MATERIALS MGT. & MENU PLAN'NG)
2528 Small Business Development
2530 Strategic Planning & Operation Finance (Advantage name: STRATEGIC PLANNING & OPER. FIN)
2531 Postal Services
2533 Warehousing & Distribution
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2541 Print Shop
2543 Duplication-Administration
2545 Warehouse Cost of Goods Sold
2547 Records Management The Records Management Center maintains and up-to-date records storage system for the entire School District. Records Management ensures that the School District meets all federal, state and local legal requirements for records storage by keeping active, inactive and semi-active records. This office works with all District schools and administrative offices to establish office retention schedules and transfer semi-active and inactive records to the Records Management Center in a secure manner.
2561 School Operations - Business & Finance (Advantage name: SCH OP-BUSINESS & FINANCE)
2591 Enterprise Communication Service
2592 Systems Administrative Unit The Systems Administration Unit (SAU) is responsible for functional and technical support of the Advantage Financial, HR and Payroll Systems as well as all Advantage related web-based reports. Functional Support includes providing training classes on use of the systems as well as providing first level help desk support to assist users in processing system documents. Technical support includes setting up user security, administration of system tables, trouble shooting, system enhancement and testing.
2593 Office of Special Finance The Office of Special Finance is responsible for bond and note issuance; Child Accounting; Medicaid reimbursements; projecting revenues from state and local governments; and providing legislative analysis and recommendations regarding educational funding issues.
2594 Office Of Grants Development Responsible for obtaining and retaining the public grant funding and resources necessary to carry out the School District’s programming. Specific responsibilities include writing most major systemic grant funding proposals for the District; preparing entitlement grant applications; assisting in grant-seeking for smaller scale programs, including providing assistance to schools in grant writing and program implementation; maintaining an up-to-date date database of and preparing selected reports on current grant-related projects; and providing assistance in program implementation and monitoring.
2595 Office of Grants Compliance
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2599 Risk Management The office of Risk Management is responsible for all matters related to insurance, risk prevention and workers’ compensation in the School District. The office of Risk Management directs the property, casualty, owner controlled construction and student liability insurance programs of the School District, including marketing, purchasing and administering policies and claims management.
2610 Facilities/School Operations Office (Advantage name: FACILITIES/ SCHOOL OPER OFF)
2611 Chief Operating Officer The Chief Operating Officer (COO) is charged with overseeing the District’s Facilities and School Operations, Human Resources, Procurement, School Climate and Safety, and Technology Agencies. This includes the activities of directing, managing and supervising the operation and maintenance of school plant facilities.
2612 Cleaning Administration
2613 Maintenance Administration
2615 Real Property Management
2616 Environmental Management & Services Administration (Advantage name: ENVIRONMNTL MNGMT & SVCS ADM)
2618 Associate Supt. – Administrative Services Management (Advantage name: ASSOC.SUPT. - ADMIN.SVCS.MGMT.)
2619 Building Support Services Administration (Advantage name: BUILDING SUPPORT SVCS ADMIN)
2621 Contracted Maintenance & Repairs
2622 Engineering
2623 Maintenance
2624 Environmental Services
2625 Cleaning Services
2626 Energy Projects
2627 Design & Construction
2628 Space Rentals
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2629 Steam Trap Replacement Program
262A Chief Operating Office Directed Maintenance (Advantage name: COO DIRECTECTED MAINTENANCE)
262B Facilities - Multiple Pathways
262C FACILITIES- MULTI PATHWAYS OASIS
262P Facilities- Saturday School
2631 Facilities Field Support
2632 Supersite Field Support
2633 Snow Removal Services
2644 Equipment & Facilities Service
2645 Care And Upkeep Of Equipment
2654 Automotive Services
2660 Office Of School Climate & Safety The Office of School Climate & Safety provides safety management services, including school- based support and security and administrative assistance to all School District Schools. This includes the Police Operations unit, a 24-hour, 7-day a week police organization that deploys approximately 450 school police officers and supervisors and 150 per diem security officers to schools. Police mobile units respond to classes in schools and on the highway, transport students in emergency situations, perform truancy sweeps and patrol designated safe corridors.
2661 School Safety & Security
2662 Mobile Security Units
2663 Safety & Security Support
2664 School Safety Administration
2665 Non Teaching Assistants
2666 Noon Time Aides
2667 Bus Monitors
2671 Beacon Schools Extended Hours
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2672 Beacon Nonroutine Maintenance 2681 Summer Paint Program
2682 Water Treatment Program
2683 Administrative Reorganization Costs
2691 Children Achieving Initiative
2692 Facility Services Long Term Illness (Advantage name: FACIL SVCS LONG TERM ILLNESS)
2693 School Reorganization Costs
2694 Telephone
2695 Trash & Recycling
2696 Water & Sewer
2697 Heat, Light, & Power
2698 Insurance
2699 Fire Emergency
2713 Supervisor Of Transportation Services (Advantage name: SUPV OF TRANSPORTATION SVCS) Those activities pertaining to directing and managing student transportation services.
2721 Transportation Operations It includes those 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. It includes operating buses or other student transportation vehicles. This account includes costs related to both district and contracted carrier services.
2723 Transportation Paybacks
2725 Tokens & Transfers
2726 Token Reimbursement
2727 Tokens-Cash Subsidies
2728 Transportation Saturday School
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2729 Field Trip-Operating Budget
272B Transportation – Multiple Pathways (Advantage name: TRANSP - MULTIPLE PATHWAYS)
2733 School Aides
2734 Bus Attendants
2742 Transportation Maintenance
2744 Transportation Services
2746 Early Intervention Contracts
2751 Non-Public Contracted Transportation
2752 Non-Public Fare Based Transportation
2761 Charter Transportation
2762 Charter Tokens & Transfers
2790 Undistributed Budgetary Adjustment
2811 Educational Equity Those activities associated with directing, managing and supervising the planning, research, development and evaluation. The mission of the Office of Educational Equity is to ensure that all students have equitable access to educational opportunities and are successful in meeting rigorous standards.
2812 Pupil Information Management
2813 Categorical Programs Evaluation Those activities concerned with ascertaining or judging the value or amount of an action or an outcome by careful appraisal of previously specified data in light of the particular situation and the goals and objectives previously established.
2814 Systemic Reform
2815 Offices of Student & School Progress (Advantage name: OFS OF STUDENT & SCH PROGRESS)
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2816 Offices of Research & Evaluation (Advantage name: OFS OF RESEARCH & EVALUATION) Those activities concerned with the systematic study and investigation of the various aspects of education, undertaken to establish facts and principles. The Office of Research and Evaluation (ORE) assists in preparing applications for grants and provides direct evaluation services to selected categorically funded programs and projects.
2817 Categorical Programs Offset
2818 Middle States Evaluation
2819 Office Of Assessment The Office of Assessment is responsible for coordinating and implementing the School District of Philadelphia’s comprehensive assessment system. Specific assessments include the state mandated PSSA and ACCESS, District mandated TerraNova/Supera, DIBELS, The National Assessment of Educational Programs (NAEP) and other specialized assessments such as 4 SIGHT. Responsibilities also include professional development, data analysis and reporting, assessment validation and verification, assessment development and assessment-related school and community outreach.
2821 Chief Information Officer The Chief Information Officer oversees strategy development and the creation and support of all information technology resources in support of the School Reform Commission’s Declaration of Education. All technology programs support established goals to create a 21st century learning environment, enable data-driven decision making and streamline business processes. This includes the activities of directing, managing and supervising information services.
2822 Telecommunications & Network
2823 Office Of Communications Those activities concerned with writing, editing and other preparation necessary to disseminate educational and administrative information to the public through various news media or personal contact.
2824 Management Information Systems
2825 Data Security Administration
2826 Telecommunications E-Rate Support
2827 Computer/ Desktop Support
2829 Office of Best Practices
2830 Division of Recruitment
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2831 Human Resource Administration The activities of directing, managing and supervising staff services.
2832 Employee Support Operations Those activities concerned with employing and assigning personnel for the District.
2833 Classification & Employee Record Services rendered in connection with systematic recording and summarizing of information relating to staff members employed by the District.
2834 Non-Instructional Staff Training (Advantage name: NON-INSTRUCT. STAFF TRAINING) Record to this category the expenditures associated with all staff development services designed to contribute to the professional competence of the District’s administrative and support staff to include all non-instructional staff positions. This category includes travel and subsistence costs related to all conferences, workshops and seminars attended to further develop the staff’s competence, such as: conference fees, workshop registration fees, costs of seminars, books, materials and related costs, as well as, all salaries and benefits of the administrative and support staff for the time spent in staff development programs.
2835 Employee Health Services
2836 Employee Benefits
2837 Talent Acquisition-Instruction
2838 Disciplinary Hearings
283A New Teacher Affairs
283B Teacher Recruitment & Retention The Teacher Recruitment & Retention Program, established in FY04, is the incubator for the new teacher quality initiatives. Many of these initiatives emanate from the Campaign for Human Capital, which provided the District with a blueprint for enhancing teacher retention, recruitment and renewal in February 2004.
283C Retirement & Unemployment
283D Certification Office The Office of Certification focuses on providing a fully certified teacher in every classroom to ensure that our children are learning at the highest level. This office is responsible for all applications for professional certification submitted to the Pennsylvania Department of Education by the School District.
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2839 Administration Of Sub Service
2841 Supervisor of Data Processing (Advantage name: SUPV OF DATA PROCESSING)
2842 Information Systems Those activities concerned with the search for and evaluation of alternatives, which are relevant to defined objectives, based on judgment, and wherever possible, on quantitative methods. Where applicable, they pertain to the development of data processing procedures or application to electronic data processing equipment.
2844 Technology Services
2845 Planning & Technical Support
2847 Other Data Processing Services
2848 Financial System Implementation
2851 Support Services – State/Federal Liaison (Advantage name: SUPP SVCS - STATE/FED LIASON)
2852 Office Of Government Relations
2861 Special Services And Projects
2862 School-Based Resource Support
2863 Language Access & Community Outreach (Advantage name: LANG ACCESS & COMM OUTREACH)
2864 Office Of Special Projects
2891 Office of AAO/School Service (Advantage name: OFFICE OF AAO/SCH SERVICE)
2911 Alternative Education Region
2AD1 AD 1 - High Schools
2AD2 AD 2 - Middle Schools
2AD3 AD 3 - Promise Academies
2AD4 AD 4 - Alternative Schools
2AD5 AD 5 – Elementary
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2AD6 AD 6 – Elementary
2AD7 AD 7 – Elementary
2AD8 AD 8 – Elementary
2AD9 AD 9 – Elementary
7.3 Operation of NonInstructional Services
3143 Food Services - Comprehensive Day Care (Advantage name: FOOD SVCS. - COMP. DAY CARE)
3195 Employee Only Cafeterias
3210 EC – School Activity (Advantage name: EC - SCHOOL ACTIVITY ) School sponsored activities, under the guidance and supervision of District 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: Class of 20xx, Chess Club, Senior Prom and Future Farmers of America. If desired, the expenditure may be broken out into account 3211.
3211 Extended School Hours (Match)
3240 Non-Instructional School Support
3250 Intramural/Scholastic Athletic School sponsored activities under the guidance and supervision of District staff, designed to provide opportunities to students to pursue various aspects of physical education. Athletics normally involve competition between schools, and frequently involve offsetting gate receipts or fees.
3251 Local 1201 Athletics Contribution
3252 High School Sponsored Athletics
3253 Middle School Sponsored Athl etics
3331 Equitable Share- Parent Involvement
3341 Parent Cooperative Nurseries
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3342 Durham Pre School Project
3343 School Readiness Project
3344 Custody & Child Care 3345 Parent's as Teachers First
3393 Parental Involvement
3394 Volunteer Services – Project 10,000 (Advantage name: VOLUNTEER SVCS.- PROJ. 10,000)
3397 Support Services Children/Family
3398 Healthy Children/Healthy Family
7.4 Facillites Acquisition, Construction and Improv. Serv.
4000 Facilities Acquisition, Construction, & Improvements Services (Advantage name: FACILITIES ACQ, CON, & IMP SER) Capital Facilities Acquisition, Construction and Improvements are capital expenditures (fixed assets) incurred to purchase land, buildings, service systems and built-in equipment. Expenditures include the initial purchase of land and buildings, construction remodeling and additions and improvements to buildings, initial installation, replacement or extension of service systems and other built-in equipment, as well as improvement to sites, and activities related to all of the above. Capital expenditures relate to costs benefiting more than one (1) fiscal year and include all costs incurred to (1) bring the asset to a state of usefulness or (2) extend the useful life of an existing asset. All incidental costs associated with a fixed asset such as: sales tax, freight, insurance on freight, transfer fees, demolition costs, grading, and installation, as well as legal, contracted service fees and engineering fees associated with a capital expenditure should be included in the cost of the asset and recorded to the following sub functions.
4003 Vehicle Replacement
4100 Site Acquisition Services (Advantage name: SITE ACQUISITION SVCS)
4101 Site or Land Acquisition Services (Advantage name: SITE OR LAND ACQUISITION SVCS)
4200 Existing Site Improvement Svcs (Advantage name: EXISTING SITE IMPROVEMENT SVCS) Record to this sub function the costs incurred to improve existing land and land improvements. Expenditures in this sub function include non-routine and extraordinary costs incurred to improve or maintain existing sites.
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4201 Existing Land Improvement Services (Advantage name: EXISTING LAND IMPROVEMENT SVCS)
4232 Geotechnical Services
4300 Architectural & Engineering Service/ Ed Spec Development (Advantage name: ARCH & ENG SER/ ED SPEC DEV)
4301 Site Acquisition Architectural Spec Development (Advantage name: SITE ACQUIS ARCHITEC SPECS DEV)
4302 Site Acquisition Engineer Specs Development (Advantage name: SITE ACQUIS ENGINEER SPECS DEV)
4341 Office of Capital Programs – Adm (Advantage name: OFFICE OF CAPITAL PROGRAMS-ADM)
4342 Capital Program Support Services - Support (Advantage name: CAPITAL PROG SUPPORT SVCS-SUPP)
4343 Grade & Space Planning Support
4344 Office of Grade & Space Planning- Adm (Advantage name: OFFICE OF GRADE&SPACE PLAN-ADM)
4400 Architectural & Engineering Service/ Improvement (Advantage name: ARCH & ENG SER/ IMPRV)
4401 Existing Building Architectural Specs Development (Advantage name: EXIST BLDG ARCHITEC SPECS DEV)
4402 Existing Building Engineer Specs Development (Advantage name: EXIST BLDG ENGINEER SPECS DEV
4435 Reserve For Contract Changes
4500 Building Acquisition & Construction Service -Original & Additions (Advantage name: BLDG ACQ & CON SER-ORIG & ADD) Record to this sub function the costs incurred to purchase or construct buildings, additions to buildings and original or additional installation or extension of service systems and built-in equipment.
4523 New School Construction
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4541 Design & Construction Management (Advantage name: DESIGN & CONSTRUCTION MGMT.)
4578 Building Acquisition/Construction (Advantage name: BLDG ACQUISITION / CONSTRUCT)
4600 Existing Building Improvement Service (Advantage name: EXISTING BLDG IMPROV SERV) Record to this sub function the capital expenditures incurred to renovate or improve existing buildings, service systems and other built-in equipment. Capital expenditures include non-routine and extraordinary (or substantial) costs incurred to maintain or improve buildings, service systems and other built-in equipment.
4601 Existing Building Rehabilitations (Advantage name: EXISTING BLDG REHABILITATIONS)
4605 Supplemental EMO Capital Improvements (Advantage name: SUPP EMO CAPITAL IMPROVMENTS)
4620 Existing Building Additions
4623 Existing Building Improvement-Boilers (Advantage name: EXISTING BLDG IMPROVE- BOILERS)
4624 Exterior Lighting
4625 Existing Building Services – Fire Alarms (Advantage name: EXISTING BLDG SVCS-FIRE ALARMS)
4626 Existing Building Services – Exterior Doors (Advantage name: EXISTING BLDG S- EXTERIOR DOORS
4627 Electric Service & Lighting
4628 Existing Building Improvements – Elevators (Advantage name: EXISTING BLDG IMPRV- ELEVATORS)
4629 Existing Building Services – Windows (Advantage name: EXISTING BLDG SVCS- WINDOWS)
4637 Existing Building Services – Roofs (Advantage name: EXISTING BLDG SVCS-ROOFS)
4641 Various School Capital Projects
4642 Other Building Improvements
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4644 Little School House Project
4645 Science Labs
4646 Portable Classrooms
4650 Existing Building Improvements -Gym Floor
4651 Masonry Repairs
4652 Projects To Be Identified
4653 Telecommunications Improvement
4654 Information Systems Improvement
4656 Capital Equipment Acquisition
4657 Cafeteria-Various Projects
4658 Existing Building Major Renovation
4659 Steam Loop Conversions
4661 I/F Charges - CAPA
4663 Miscellaneous Capital Projects
4664 Change Orders
4681 Phone & PA Systems
4692 Office of Environ Services - Admin
4693 Environmental Support Services – Support (Advantage name: ENVIORNMENTAL SUPP SVCS-SUPP)
4694 Existing Building Services – Rest Room (Advantage name: EXISTING BLDG SVC-REST ROOMS)
4695 Existing Building Services – HVAC Systems (Advantage name: EXISTING BLDG SVC- HVAC SYSTEMS)
4696 Water Service
4697 Existing Building Services – Doors (Advantage name; EXISTING BLDG SVCS-DOORS)
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4698 Existing Building Services – Windows (Advantage name: EXISTING BLDG SVCS- WINDOWS)
7.5 Other Expenditures and Financing Uses
5102 Refund Of Prior Years Revenue
5111 Debt Service Series B 1991
5112 Debt Service 1992 Issue
5113 General Obligation Bond 1991/92 (Advantage name: GEN OBLIG BOND 1991/92)
5114 General Obligation Refunding Bonds Series A 1993 (Advantage name: G/O REFUNDING BONDS SER A 1993)
5115 General Obligation Refunding Bonds Series B 1993 (Advantage name: G/O REFUNDING BONDS SER B 1993)
5116 General Obligation Bond 1994/94 (Advantage name: GEN OBLIG BOND 1993/94)
5117 General Obligation Refunding Bonds Series A 1995 (Advantage name: G/O REFUNDING BONDS SER A 1995)
5118 General Obligation Bonds Series B 1995 (Advantage name: G/O BONDS SERIES B 1995)
5119 General Obligation Refunding Bonds Series A 1997 (Advantage name: G/O REFUNDING BONDS SER A 1997)
5120 General Obligation Bonds Series B 1997 (Advantage name: G/O BONDS SERIES B 1997)
5121 General Obligation Bonds Series A 1999 (Advantage name: G/O BONDS SERIES A 1999)
5122 General Obligation Refunding Bonds Series B 1999 (Advantage name: G/O REFUNDING BONDS SER B 1999)
5123 General Obligation Bonds Series C 1999 (Advantage name: G/O BONDS SERIES C 1999)
5124 General Obligation Refunding Bonds Series D 1999 (Advantage name: G/O REFUNDING BONDS SER D 1999)
5125 General Obligation Bonds Series A 2000 (Advantage name: G/O BONDS SERIES A 2000)
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5126 QZAB Bonds Series B 2000
5127 General Obligation Bonds Series A 2002 (Advantage name: G/O BONDS SERIES A 2002)
5128 General Obligation Deficit Funding Bonds Series B 2002 (Advantage name: G/O DEF FUNDING BDS SER B 2002)
5129 General Obligation Variable Rate Bonds Series A of 2003 DCGA (Advantage name: G/O VAR RATE BDS SER A 03 DCGA)
5130 Lease/Rental Debt Series B 2003 SPSBA (Advantage name: LEASE/REN DEBT SER B 03 SBSBA)
5131 General Obligation Variable Rate Bonds Series A 2004 DCGA (Advantage name: G/O VAR RATE BDS SER A 04 DCGA)
5132 General Obligation Refunding Bonds Series B 2004 (Advantage name: G/O REFUNDING BONDS SER B 2004)
5133 Administrative/ Annual Fees
5134 General Obligation Bonds Series C 2004 (Advantage name: G/O REFUNDING BONDS SER C 2004)
5135 General Obligation Bonds Series D 2004 (Advantage name: G/O BONDS SERIES D 2004)
5136 General Obligation Bonds Series 2005 SPSBA (Advantage name: G/O BONDS SERIES 2005 SPSBA)
5137 General Obligation Bonds QZAB 2004 (Advantage name: G/O BONDS QZAB 2004)
5138 General Obligation Bonds Series 2005A Ref (Advantage name: GEN OBLIG BONDS SER 2005A REF)
5139 General Obligation Bonds Series 2005B - Ref (Advantage name: GEN OBLIG BONDS SER 2005B- REF)
5140 General Obligation Bonds Series 2005C-Ref (Advantage name: GEN OBLIG BONDS SER 2005C-TERM)
5141 Stadium Bond
5142 Lease/Rental Debt Series A 2006 SPSBA (Advantage name: LEASE/REN DEBT SER A 06 SPSBA)
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5143 Lease/Rental Debt Series B 2006 SPSBA (Advantage name: LEASE/REN DEBT SER B 06 SPSBA)
5144 General Obligation Bonds Series A 2007 (Advantage name: GEN OBLIG BONDS SER 2007A REF)
5145 QZAB Bond Series C 2007
5146 QZAB Bond Series D 2007
5147 General Obligation Refunding Bonds Series A 2008 (Advantage name: G/O REFUNDING BONDS SER A 2008)
5148 General Obligation Refunding Bonds Series B 2008 (Advantage name: G/O REFUNDING BONDS SER B 2008)
5149 General Obligation Refunding Bonds Series C 2008 (Advantage name: G/O REFUNDING BONDS SER C 2008)
5150 Lease Purchase/Loan Repayment
5151 General Obligation Refunding Bonds Series D 2008 (Advantage name: G/O REFUNDING BONDS SER D 2008)
5152 General Obligation Series E 2008 (Advantage name: G/O BONDS SERIES E 2008)
5153 General Obligation Bonds Series F 2008 (Advantage name: G/O BONDS SERIES F 2008)
5154 General Obligation Refunding Bonds Series A 2009 (Advantage name: G/O REFUNDING BONDS SERIES A 2009)
5155 General Obligation Refunding Bonds Series B 2009 (Advantage name: G/O REFUNDING BONDS SERIES B 2009)
5156 General Obligation Refunding Bonds Series C 2009 (Advantage name: G/O REFUNDING BONDS SERIES C 2009)
5157 General Obligation Bonds Series A 2010 (Advantage name: G/O BONDS SERIES A 2010)
5158 General Obligation Bonds Series A 2010 (Advantage name: G/O BONDS SERIES A 2010)
5159 General Obligation Refunding Bonds Series C 2010 (Advantage name: G/O REFUNDING BONDS SER C 2010)
5160 Fiscal Agent Obligations
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5161 General Obligation Refunding Bonds Series D 2010 (Advantage name: G/O REFUNDING BONDS SER D 2010)
5162 General Obligation Bonds Series A 2011 (Advantage name: G/O BONDS SERIES A 2011)
5198 Temporary Borrowing
5213 Operating Transportation – Asbestos Ln (Advantage name: OPERATING TRANS- ASBESTOS LN)
5214 Operating Transportation – Bond Issuance (Advantage name: OPERATING TRANS- BOND ISSUANCE)
5217 Contribution to Professional Growth Trust (Advantage name: CONTRIB. TO PROF GROWTH TRUST)
5221 Allocated Costs
5222 Categorical Program Clearing Account (Advantage name: CATEGORICAL PROG CLEARING ACCT)
5223 Local Share Of Categorical Programs (Advantage name: LOCAL SHARE OF CATEG PROGS)
5230 Capital Projects Fund Transfers (Advantage name: CAPITAL PROJS FUND TRANSFERS)
5231 Capital Projects Fund Transfers (Advantage name: CAPITAL PROJS FUND TRANSFERS)
5251 Indirect Cost Food Services. Fund (Advantage name: INDIRECT COST FOOD SVCS. FUND)
5252 Subsidy to Food Service Fund
5253 Subsidy To Print Shop Fund
5254 Transfer to Capital Project Fund
5255 Transfer to Fis Stab Res Fund (Advantage name: TRANSFER TO FIS STAB RES FD)
5261 Copier Account
5262 P.F.T.-Tuition Reimbursement
5265 Employee Benefits Absorbed
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5266 State Retirement
5267 Full Pay Sabbatical-Return
5268 1/2 Pay-Sabbatical Leave Costs
5269 Worker's Compensation Costs
5271 Trust & Agency Fund Transfers
5801 Local 634 Reimbursable Salaries
5806 Pennsylvania Federation of Teachers Costs (Advantage name: PENNA. FED. OF TEACHERS COSTS)
5807 Local 1201 Reimbursable Salary
5808 P.F.T. Health & Welfare
5809 P.F.T. Reimbursable Salaries
5810 Local 1201 Health & Welfare
5811 C.A.S.A. Reimbursable Salary
5812 S.P.A.P. Reimbursable Salary
5815 Local 1201 Legal
5816 PFT Legal Services Fund (Advantage name: PFT LEGAL SERVICES FUND)
5817 CASA Legal Services Fund
5824 Pennsylvania Intergovernment Coop (Advantage name: PA. INTERGOVERNMENT COOP. )
5825 Safe Schools Advocate
5831 Termination - Source
5832 Severance – Source
5833 Sabbatical – Source
5834 Tuition Reimbursement - Source
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5835 Unemployment Comp - Source
5836 Worker's Compensation - Source
5837 Wage Continuation Employee – Source (Advantage name: WAGE CONTIN EE – SOURCE)
5838 Wage Continuation Employer – Source (Advantage name: WAGE CONTIN ER – SOURCE)
5841 Termination - Use
5842 Severance - Use
5843 Sabbatical - Use
5844 Tuition Reimbursement - Use
5845 Unemployment Compensation – Use
5846 Worker's Compensation – Use
5847 Wage Continuation Employee – Use (Advantage name: 5847 WAGE CONTIN EE – USE)
5888 Other Reimbursable Salaries
5998 Management & Production Savings (Advantage name: MANAGEMENT & PROD SAVINGS)
5999 Undistributed Budgetary Adjustment (Advantage name: UNDISTRIBUTED BUDGETARY ADJ)
CPRJ Capital Projects Holding
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8. Object Codes
Objects are used to categorize services or goods obtained as a result of a specific expenditure. The District uses the following nine major object categories generally consistent with the State Chart of Accounts:
Series Code Object Class
1000 Salaries
2000 Employee Benefits
3000 Contracted Services – Professional / Technical
4000 Contracted Services - Property
5000 Contracted Services – Transportation / Communications / Other
6000 Materials and Supplies
7000 Equipment
8000 Scholarships and Stipends
9000 Other Uses of Funds
8.1 Salary Objects Salary objects capture both full time salary payments and non-full time and one-time salary payments. The State Chart of Accounts provides that “expenditures may be charged to .sub accounts” and provides a suggested structure that “may be expanded as necessary at the discretion of the local administrator.” Regarding full time salary objects, the District at the time of the original Advantage Financial installation in 1999 replicated the Position Titles contained in Advantage HR by creating objects codes which represented groups of Position Titles. These objects were modified in January of 2011 to consolidate the object codes (primarily administrative Titles). The primary purpose for the continued use of Title objects is that the Advantage Salary History for employees does not reflect Journal Vouchers that move employee expenditures between ABC Codes; Title objects are used to trace those expenditures. However, because of the poor quality of data integrity, Titles are often not matched correctly to objects. The optimal solution is to have employee JVs reflected in Salary History, and use Advantage HR / Payroll to document employee expenditures by Title / ABC Code. At such time that the District solves the Salary History deficiency either through a new system or an Advantage upgrade, the use of salary objects will be re-examined and re-designed in a comprehensive manner.
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8.2 Staffing Group / Salary Object Classification
The Budget in Brief (BiB) format displays salary and benefit information in descriptive staffing group categories to provide managers and the public better information regarding the content of budgets and expenditures. The staffing groups used and the associated salary objects are as follows:
Staffing Group Salary Objects
Teachers 1123, 1140, 1141, 1158, 1159
Principals 1118, 1153
Other Instructional Staff 1114, 1120, 1121, 1124, 1126, 1127, 1136, 1155, 1156, 1161, 1162, 1171
Non-Instructional Staff 1110, 1111, 1112, 1113, 1114, 1115, 1116, 1117, 1122, 1125, 1128, 1129, 1130, 1131, 1132, 1133, 1134, 1135, 1137, 1138, 1139, 1142, 1143, 1144, 1145, 1146, 1147, 1148, 1149, 1150, 1151, 1152, 1154, 1157, 1160, 1163
For budgets and expenditures, salaries are allocated per the classification above. Benefits, and non-full time salary dollars (e.g., EC, PD, OT) within each Budget Line are apportioned to the classifications based on the proportional distribution of salaries in each category within each Budget Line.
The following are full time and non-full time salary objects.
1100 Budget Only - Salaries Titles should be budgeted to the appropriate object. However, there may be instances where salaries need to be budgeted and the specific Title is not known. In those instances, this object is to be used until such time that the Title is known and the dollars can be budgeted to the appropriate sub-object. Employees should not be charged to this object.
11CR Budget Only – Salaries Credit Adjusting Code.
11DR Budget Only – Salaries Debit Adjusting Code.
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1110 Management / Administrative A grouping of assignments comprising the various skill levels required to perform management activities, such as developing broad policies for the District and executing these policies through direction of staff members at all District levels. Those activities performed directly for policymakers and for administrators are also included here. The Titles associated with this object are as follows:
Title Object Code Title Name 1110 0060 Admin Dir,Offc Chief Of Staff 1110 0000 Superintendent Of Schools Title Object Code Title Name 1110 0001 Chief Executive Officer Associate Superintendent Of Staff 1110 0002 Deputy Superintendent 1110 0061 Development 1110 0003 Chief Business Officer 1110 0063 Ex Dir,Goverment Liaison 1110 0004 Deputy, Src Board Liaison 1110 0064 Chief Financial Officer 1110 0005 Chief Procurement Officer 1110 0065 Assistant Supt,Accelerated Lng 1110 0009 Deputy,Admin To The Supt 1110 0067 Dir, Pre-K Head Start 1110 0010 Int Dep Chief Acad Off, Sec Ed 1110 0070 Ex Dir,Health,Safety,Pe,Sp Ad 1110 0012 Chief Academic Officer 1110 0071 Admin, Arts Education 1110 0014 Deputy, Operations Improvement 1110 0072 Ex Director, Middle Grade Ed 1110 0015 Chief Operations Officer 1110 0073 Supervisor, Speech/Lang & Hear 1110 0016 Chief Safety Executive 1110 0074 Admin, Restructured Schools 1110 0017 Chief Accountability Officer 1110 0075 Ex Dir,Charter & Emo Schools 1110 0018 Deputy Chief,Instructional Imp 1110 0077 Comptroller 1110 0020 Deputy Chief, Accountability 1110 0078 Exec Dir, High School Reform 1110 0027 Admin, Early Childhood Educ 1110 0080 Sr Vice President, Financial Sv 1110 0031 Deputy For Operations 1110 0081 Ex Dir,Staff Development 1110 0034 Sr Vice Pres&Gen Mgr, Fac&Sch 1110 0083 Ex Dir, Academy For Leadership 1110 0035 Svp, Facilities Mgmt & Svcs 1110 0086 Ex Director, Chief Op Office 1110 0036 Senior Vice President, Communi 1110 0088 Admin, Transition & Alt. Educ. 1110 0037 Dep Chief Couns And Promo Stan 1110 0089 Ex Director, Teaching & Learning 1110 0039 Senior Vice President, Hr 1110 0092 Special Asst Ii-Chief Fin Off 1110 0040 Officer Of Specialized Svcs 1110 0093 Ex Dir,Accountability & Assess 1110 0041 Deputy Chief,High School Refrm 1110 0096 Special Asst,Alt Schls&Progms 1110 0042 Coord,Governmental Affairs 1110 0099 Ex Asst To Ceo For Pol&Lab Rel 1110 0043 Ex Dir,School Intervention 1110 0100 Dep Chief,Professional Devel 1110 0044 Deputy Chief, Teaching&Learn 1110 0102 Dir, Categorical Programs 1110 0048 Ex Dir,Strat Plan&Perf Improve 1110 0103 Dir, Urban Systemic Initiative 1110 0050 Officer,Language,Cul&Arts 1110 0105 Dir,Middle Schools 1110 0051 General Counsel 1110 0106 Ex Dir,Service Support, Oss 1110 0052 Admin, Account & Assessment 1110 0108 Ex. Dir., Project Management 1110 0054 Chief Information Officer 1110 0110 Chief Of Staff/Ex Dir,Src 1110 0055 Ex Dir,Div Of High Sch Support 1110 0111 Dir,High School Support 1110 0056 Ex Dir,Alternative Schools&Pro 1110 0112 Deputy,Attendance & Truancy 1110 0058 Regional Superintendent 1110 0115 Asst Regional Superintendent 1110 0059 Deputy,Parent And Family Svcs 1110 0116 Director,Esol/Bilingual Progs
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1110 0117 Director, Operations 1110 0183 Dir, School Safety Title 1110 0184 Dir, School Safety Admin Object Code Title Name 1110 0185 Deputy Chief Business Ofc,Fin 1110 0118 Deputy,Empowerment Schl Sup Sv Title 1110 0120 Dir,Multilingual Programs Object Code Title Name 1110 0186 Dir, School Support Svcs 1110 0122 Dir, Curriculum Support 1110 0187 Manager,Compliance Monitoring 1110 0125 Deputy Chief Of Staff 1110 0126 Coord,Categorical Support 1110 0189 Manager,Food Services Ops 1110 0130 Aa, School Support Services 1110 0190 Manager,Student Placement 1110 0131 Aa, School Reform Commission 1110 0191 Dir, Compliance Monitoring 1110 0134 Dir,Public & Government Rltns 1110 0192 Director, Chief Academic Office 1110 0135 Deputy Chief Of Staff,Src 1110 0193 Director Of Business Ops 1110 0136 Dir, Behavioral Health 1110 0194 Dir,School Innovation & Best 1110 0137 Dir,Multiple Pathways To Grad 1110 0195 Dir, After School Progs 1110 0139 Ex Dir, Title I 1110 0198 Manager,Learning Tech Support 1110 0140 Director, ESEA 1110 0203 Ex Dir Partnership Sup & Devel 1110 0141 Mgr, Supplemental Education Sv 1110 0204 Deputy Chief,Multilingual Prgm 1110 0143 Special Asst I,Communications 1110 0205 Ex Dir Athle Programs & Activi 1110 0144 Ex Dir, Tchr&School Support 1110 0206 Deputy Chief Leadership Academ 1110 0145 Asst Dir,Non Public Programs 1110 0208 Director,Title I 1110 0147 Spcl Ast To Sccoc Super C & I 1110 0210 Svp,Special Projects 1110 0148 Allot & School Services Admin 1110 0211 Assoc Superintendent,Strategic 1110 0149 Aa, Alternative Schls & Progs 1110 0212 Ex Dir,School-Based Resource 1110 0150 Spcl Ast To The Off Special Sv 1110 0213 Assoc Superintendent,Schools 1110 0151 Spcl Ast,Off Of School Develmt 1110 0214 Assoc Supt,Academics&Acct 1110 0152 Deputy,Hr Strategic Plan&Pd 1110 0215 Deputy Chief,Educational Tchnl 1110 0153 Dir, Special Finance 1110 0219 Deputy General Counsel 1110 0154 Deputy Chief,Talent&Developmnt 1110 0220 Instructional Support Officer 1110 0156 Teacher Advancement Program Sp 1110 0221 Assistant Supt,Alternative Ed Deputy,Process 1110 0223 Assistant Superintendent 1110 0157 Improvement&Com 1110 0224 Assistant Supt,Promise Academs 1110 0158 Exec Dir,Government Relations 1110 0225 Prog Splt,Extended Learning Pr 1110 0159 Dir,Teacher Advancement Prog 1110 0226 Bilingual Assessment Coord 1110 0161 Special Asst To Cse 1110 0227 Special Assistant Ii,Asco Supt 1110 0163 Asst. Dir., Multiple Pathways Grad. 1110 0228 Special Assistant Ii,Asst Supt 1110 0164 Spcl Ast Transitional & Alternative 1110 0229 Program Coord Truancy 1110 0165 Deputy,Cse 1110 0230 Assistant Program Coord 1110 0166 Dir, Student Health Services 1110 0231 Dir,Multilingual Programs 1110 0169 Officer, Cur Instr & Prof Devl 1110 0232 Director,Translation Services 1110 0170 Deputy Chief Info Officer 1110 0233 Strategic Data Fellow 1110 0174 Dir, Assessment 1110 0234 Director,Grants Compliance 1110 0176 Deputy Chief,Communications 1110 0236 Deputy,Grants Develpmt&Complia 1110 0179 Dir,Schl Improvement&Regl Data 1110 0240 Associate Supt,Academic Suprt 1110 0180 Area Dir, Instruc Svcs/Support 1110 0255 Project Assistant,Attend&Truan 1110 0181 Dir, Student & School Progress 1110 0256 Prog Splst,Non-Instruct Sch Su
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1110 0401 Reg Instruc Spec-Data Drv Inst Prog Mngr,Parent&Com 1110 0606 Ombudsman 1110 0413 Title I Non-Public Instruc Spl 1110 0607 Dir,Multilingual Fam Support 1110 0422 Peer Intervenor Title 1110 0653 Asst. Dir, Pre-K HD Start Object Code Title Name 1110 0655 Program Manager, Oper&Grt, Pk 1110 0440 Department Head 1110 0674 Health Coord,Pre-K Hd Start 1110 0500 Ncaa Compliance Prog Mgr Title Object Code Title Name 1110 0504 Family Support Coordinator 1110 0700 Program Manager,Magnet Program 1110 0509 Grants Mgt Trainee 1110 0703 Program Manager,School Inteve 1110 0515 Liaison, Discipline & Truancy 1110 0705 Manager,Foundation Parnerships 1110 0517 Case Mgr, School Expulsions 1110 0708 Program Manager, Access 1110 0518 Monitoring Manager, Act 89 1110 0709 Asst Dir,Operations,Special Sv 1110 0520 Student Placement Spec 1110 0711 Asst Dir School Intervention 1110 0525 School Climate Manager 1110 0714 Program Mgr,Small Learning Com 1110 0530 Coord,Contract Svcs & Prov Rel 1110 0715 Program Manager Accelerated Ln 1110 0532 Program Coordinator 1110 0718 Dir Early Childhood Special Pr 1110 0533 Grants Mgt Specialist I 1110 0719 Program Manager, High Schools 1110 0534 Regional Access Representative 1110 0721 Asst Dir,Partnership Develop 1110 0535 Prog Crd,School Health Council 1110 0722 Dir Accelerated Lng 1110 0538 Prog Coord,21St Cent Com Lrn 1110 0723 Program Manager,Project U-Turn 1110 0538 Prog Coord,21St Cent Com Lrn 1110 0724 Dir,Staff Dev&Instr Support 1110 0540 Case Mgr, Sp Ed, Svcs & Compl 1110 0725 Program Administer Instruct 1110 0543 Grants Compliance Monitor 1110 0726 Program Administrator,Accelera 1110 0545 Grants Mgt Specialist Ii 1110 0733 Prog Mgr,High Sch Transform In 1110 0546 Prog Mgr,Intervention & Trans 1110 0739 Asst Dir,High School Reform 1110 0547 Grants Mgt Support Coordinator 1110 0742 Data Specialist,Dual Enrollmn 1110 0548 Dir,Student Discipline 1110 0743 Proram Mgr,Innovation&Prtnrshp 1110 0549 Crd,Family Help Center& Phila 1110 0744 Dir,Academic Counseling&Promo 1110 0551 Dir, Attendance & Truancy 1110 0746 Mgr,Talent Centers&Special Prj 1110 0552 Dir, Sp Ed Svcs & Compl 1110 0747 Dir,Integrated Instruction 1110 0553 Coord,Parent Family Engagement 1110 0750 Dir,Parent,Family&Community En 1110 0555 Coord., Reti-Wrap Dir Language Access Svcs & Com 1110 0752 Prog Spls,Strategic Partner 1110 0556 O 1110 0755 Special Asst Ii-Chief Aca Off 1110 0561 Coord,New Teacher Support 1110 0802 Prog Assistant, Fast Forword 1110 0564 Coord,Specialized Svcs 1110 0851 Cable Network Producer/Dir 1110 0566 Prog Coord,Career&College Awar 1110 0877 Program Assistant 1110 0570 Director,Career&College Aware 1110 1023 Mail Clerk Supervisor 1110 0571 Asst Dir,Career&College Aware 1110 1030 Office Assistant, Development 1110 0572 Asst Dir,Attendance&Truancy 1110 1057 Recruitment Assistant 1110 0582 Dir Teacher/School-Based Supp 1110 1064 Parent&Family Office Assistant 1110 0583 Dir, Athletic Prgs&Activities 1110 1140 School-Based Resource Sup Asst 1110 0584 Asst Dir,Athletic Progs &Activ 1110 1185 Telecommunications Svcs Spec 1110 0585 Manager,Multilingual Programs 1110 1190 Manager,Telecommunications 1110 0586 Dir, Health & Safety 1110 1192 Ex Dir Diversity Educ&Training 1110 0593 Direct Svcs Crd,Career&Coll Aw 1110 1205 Manager,Financial&Technical Sp
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1110 1216 Ex Dir,Network & Telecom 1110 1286 Programmer Analyst 1110 1217 Ex Dir,Technical Operations 1110 1288 Team Lead, Web Development 1110 1219 Ex Dir,Educational Technology 1110 1294 It Security Engineer 1110 1222 Business Sys Database Develpr 1110 1295 Ex Dir,It Security 1110 1225 Finance User Support Spec 1110 1296 Information Sys Engineer 1110 1227 Network Systems Admin 1110 1297 Data Waehouse Developer Title Title Object Code Title Name Object Code Title Name 1110 1228 Manager,Systems Analysis 1110 1298 Data Warehouse Technical Lead 1110 1231 Senior Project Manager It 1110 1299 Team Leader, Pyramid Project 1110 1232 Manager, Technical Support 1110 1299 Dir,Business Systems Dev 1110 1233 Manager,Network Services 1110 1300 Financial Management Trainee 1110 1233 Director,Network Services 1110 1306 Benefits Generalist 1110 1234 Manager,Internet Services 1110 1307 Workers'Compensation Speciali 1110 1235 Manager,Information Tech Secur 1110 1308 Budget Tech Assistant 1110 1238 Project Assistant It 1110 1309 Student Accounting 1110 1239 Project Manager,Info Tech 1110 1310 Asst Dir,General Accounting 1110 1239 Project Manager,Info Tech 1110 1311 Staff Accountant 1110 1240 Computer Instruction Analyst 1110 1312 Accountant Ii 1110 1242 Project Coord,Info Technology 1110 1315 Field Svcs Account Coord 1110 1244 Microcomputer Technician 1110 1316 Senior Accountant 1110 1249 Computer Network Systems Spec 1110 1318 Dir, Financial Ops, Fm&S 1110 1250 Accounting Technical Spec 1110 1319 Senior Fixed Asset Accountant 1110 1251 Database Architect 1110 1322 Dir,Insurance Risk Management 1110 1252 Internet Webmaster/Netwrk Spec 1110 1324 Coordinator,Accounting Project 1110 1254 Student Info Sys Software Eng 1110 1325 Accounting Manager 1110 1255 User Support & Training Spec 1110 1326 Fiscal Coordinator 1110 1256 Systems Analyst 1110 1334 Benefit Operations Assistant 1110 1257 Technical Support Engineer 1110 1335 Accounting Reporting Spec 1110 1259 Dir, Systems Admin Unit 1110 1336 Asst Dir, Special Finance 1110 1260 Director Educational Technology 1110 1338 Dir, Payroll 1110 1261 Coord,Systems & Applications 1110 1339 Deputy Budget Director 1110 1262 Dir,Technology Services 1110 1340 Budget Director 1110 1263 Ex Dir,Information Systems 1110 1342 Financial Analyst 1110 1265 Ex Dir,Technology Services 1110 1343 Senior Financial Analyst 1110 1266 Manager,Technical Operations 1110 1344 Principal Financial Analyst 1110 1268 Dir, Network & Telecom 1110 1345 Manager,Financial Svcs, Oss 1110 1269 Senior Enterprise Sys Engineer 1110 1346 Manager,Workers' Compensation 1110 1270 Project Mgr,Systems Analysis 1110 1348 Financial Specialist 1110 1274 Web Developer 1110 1349 Treasury Analyst 1110 1274 Web Developer 1110 1352 Budget Analyst Ii 1110 1278 Manager,Data Commun Ntwrk 1110 1353 Budget Analyst Iii 1110 1279 Human Resources Control Analys 1110 1354 Facilities & Sch Ops Business Mg 1110 1281 Field Systems Engineer 1110 1356 Investigator, Inspector General 1110 1282 Technology Design Specialist 1110 1357 Standards Control Spec, Fms 1110 1285 Senior Web Developer 1110 1359 Budget Tech Specialist, Fp&A
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1110 1362 Dir,Capital Financial Mgt 1110 1507 Ex Director, Employee Sup Ops 1110 1364 Coord,Capital Subsidies 1110 1510 Dir, Recruitment And Staffing 1110 1366 Senior Treasury Analyst 1110 1511 Lead Asst General Counsel 1110 1367 Audit Supervisor 1110 1512 Sp Ast, Csop 1110 1368 Dir, Audit Services 1110 1513 Asst General Counsel, 4/5 1110 1369 Forensic Auditor 1110 1514 Asst General Counsel Title Title Object Code Title Name Object Code Title Name 1110 1370 Senior Construction Inspec Tec 1110 1515 Attorney,Tort Claims,4/5 1110 1372 Auditor Ii 1110 1516 Attorney, Tort Claims 1110 1372 Auditor Ii 1110 1517 Tort Claims Investigator 1110 1373 Audit Specialist 1110 1518 Tort Claims Representative 1110 1374 Supervisor Financial Svcs Ops 1110 1523 Dir,Benefits,Retirement & Uc 1110 1375 Inspector General 1110 1525 Coord,Student Teaching Program 1110 1376 Dir, Treasury Operations 1110 1526 Asst Dir,Employee Benefits 1110 1379 Treasury Specialist 1110 1528 Personnel Assistant I 1110 1382 Payroll Manager 1110 1529 Personnel Assistant Ii 1110 1385 Dir, Accounts Payable 1110 1534 Compensation Specialist 1110 1389 Dir, General Accounting 1110 1535 Senior Compensation Specialist 1110 1391 Payroll Operations Manager 1110 1538 Personnel Administrator 1110 1392 Payroll Group Leader 1110 1539 Compensation Manager 1110 1393 Payroll Technical Supervisor 1110 1542 Selection Representative Ii 1110 1397 Financial Coord,Secondary Ed 1110 1544 Supervisor,Teacher Welcome Ctr 1110 1398 Risk Management Splst/Analyst 1110 1545 Supervisor, Herbs System 1110 1402 Dir, Esea 1110 1547 Placement Officer 1110 1414 Stock Foreman 1110 1548 Selection Rep Trainee 1110 1422 Manager, Small Business Develp 1110 1552 Spast T Cao 1110 1426 Supply Systems Specialist 1110 1553 Team Leader,Office Of Select 1110 1430 Data Input/Output Supervisor 1110 1554 Employee Health Services Admin 1110 1432 Buyer Ii 1110 1556 Employee Health Services Supv 1110 1434 Materials Coordinator 1110 1556 Ehs Supv 1110 1438 Materials Manager, Fm&S 1110 1558 Site Selection Specialist 1110 1440 Procurement Supervisor 1110 1559 Business Systems Analyst,Emp E 1110 1443 Procurement Manager 1110 1561 Labor Relations Assistant 1110 1446 Manager,Records&Duplicating Sv 1110 1562 Senior Claims Analyst 1110 1450 Records Center Supervisor 1110 1563 Personnel Recruiter 1110 1451 Student Records Supervisor Manager, Human Resources 1110 1564 Budget 1110 1452 Forms Management Analyst Lead 1110 1565 Certification Supervisor 1110 1453 Materials Management Spec 1110 1566 Personnel Recruiter, Lead 1110 1457 Forms Management Analyst I 1110 1567 Manager,Cert & Alt Programs 1110 1462 Supervisor, Shipping & Rec 1110 1574 Dir,Ehs & Employee Helpline 1110 1468 Distribution Manager Ex Dir, Compensation & Emp 1110 1577 Administrative Analyst 1110 1504 Records 1110 1581 Mgr, Ext Part 1110 1505 Ex Director, Employee Entry 1110 1583 Senior Benefits Analyst, 3/5 1110 1506 Ex Director, Employee Relations 1110 1584 Special Asst Ii-Chief Tal Dev
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1110 1589 Unemployment&Retirement Splst 1110 1925 Intrusion Detection Sys Tech 1110 1590 Report Coord,Elem/Middle Schl 1110 1926 Trainer, School Safety Ops 1110 1591 Business Information Analyst 1110 1927 Fire Safety Specialist 1110 1594 Project Mgr,Human Resources 1110 1932 Emergency Management Liaison 1110 1597 Hr Bus Partner-Instructional 1110 2001 Svp,Capital Programs 1110 1600 Safe & Bully Helpline Splst 1110 2004 General Drafter Ii Title 1110 2006 Electrical Drafter Object Code Title Name 1110 2009 Mechanical Design Engineer 1110 1601 Supervisor, Ombudsman Call Ctr Title 1110 1605 Deputy Director,Communications Object Code Title Name 1110 1606 Director, Media Relations 1110 2010 Dir,Construction Services 1110 1607 Dir, Public Information 1110 2013 Sp Asst To Dir Capital Progs 1110 1609 Public Relations Representativ 1110 2014 Contract Manager 1110 1610 Special Projects Trainee 1110 2015 Assistant Contracts Manager 1110 1610 Special Projects Trainee, Ft 1110 2018 Construction Manager 1110 1611 Special Projects Assistant I 1110 2023 Sp Asst To Svp,Facilities Ops 1110 1611 Special Projects Assist. I,Ft 1110 2025 Mechanical Engineer 1110 1612 Special Projects Assistant Ii 1110 2028 General Designer 1110 1612 Special Projects Assistant Ii 1110 2031 Electrical Design Engineer 1110 1613 Senior Special Projects Assist 1110 2035 Electrical Engineer 1110 1619 Special Projects Asst. Ii, Pt 1110 2039 Capital Prog Assess & Data Crd 1110 1620 Dir,Cable Tv Program & Av Svcs 1110 2046 Director,Design Services 1110 1623 Dir,Family Call Center & Opers 1110 2048 Design Manager 1110 1627 Data Analyst 1110 2050 Maintenance Resource Scheduler 1110 1632 Asst Dir, Multiple Pathways Gra 1110 2052 General Estimator I 1110 1732 Dir,Research & Evaluation 1110 2065 Building Construction Insp I 1110 1807 Asst Dir,Career & Technical Ed 1110 2066 Coord,Area Construction 1110 1811 Dir,Community Relations &Faith 1110 2067 Building Construction Insp Ii 1110 1815 Mgr,Community Rel/Faith Based 1110 2070 Director,Environmental Serv 1110 1817 Manager, Non-Instruc. Schl Svc 1110 2075 Manager,Environmental Svcs 1110 1820 Ex Dir,Career & Technical Ed 1110 2076 Manager, Waste Management 1110 1821 Ex Dir,School Organization 1110 2077 Coord,Ahera 1110 1830 Deputy,Non-Instructional Sc Su 1110 2078 Coord,Energy Conservation Prog Deputy, Student Displn, Hear & 1110 2079 Asst Mgr,Environmental Service 1110 1831 Expulsions 1110 2083 Operations Manager,Capital Prg 1110 1859 Assistant Instructor, Jrotc 1110 2088 Dir,Facility Plan & Space Mgt 1110 1861 Property Spec, Jrotc 1110 2092 School Facilities Planner 1110 1862 Dir,Jrotc Programs 1110 2103 Architectural Draftsman 1110 1863 Asst Director, Jrotc Programs 1110 2115 Design Architect 1110 1902 Serious Incident Desk Recorder 1110 2121 Architectural Designer 1110 1902 Serious Incident Desk Recorder 1110 2201 Dir,Real Property Mgmt 1110 1903 Serious Incident Stat Analyst 1110 2202 Spcl Ast To The Schl Reform Co 1110 1916 Investigator 1110 2203 Dir,External &Comm Affs,Cp Prg 1110 1916 Investigator 1110 2204 Facilities Manager 1110 1922 Division Commander,Schl Pol Op 1110 2205 Real Property Mgmt Specialist 1110 1925 Intrusion Detection Sys Tech 1110 2207 Property Manager
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1110 2210 Dir, High School Renovations 1110 7547 Transportation Supervisor Ii 1110 2223 Construction Project Manager 1110 7551 Admin, Transportation Svcs 1110 2305 Report Card Development Coord 1110 7556 Transportation Schd Analyst I 1110 2307 Education Data Analyst Deputy Chief, Partnership, 1110 7582 Innovation And New Schools Dev 1110 2309 Senior Pupil Data Manager Title 1110 2310 Special Ast Ii-Academics Object Code Title Name 1110 2317 Research Specialist 1110 7621 Ex Director, School Management 1110 2320 Policy Research Analyst 1110 7624 Food Svcs Adm & Supp Svcs Mgr Title 1110 7627 Food Svcs Commodities Asst Object Code Title Name 1110 7633 Food Svcs Manager I 1110 2322 Program Evaluator 1110 7634 Food Svcs Manager Ii 1110 2323 Senior Program Evaluator 1110 7635 Food Svcs Manager Iii 1110 2325 Assessment Data Search Anal 1110 7636 Food Svcs Manager Iv 1110 2325 Assess Data Research Analyst 1110 7638 Food Svcs Field Ops Supv 1110 2327 Assessment Development Coord 1110 7639 Food Svcs Internal Ctrl Spec 1110 2328 Assessment Operations Admin 1110 7641 Trainer, Nutrition Education 1110 2329 Policy Analyst 1110 7643 Prog Coord,Nutrition Ed Prog 1110 2382 Dir, Empowerment School Support 1110 7646 Prog Assistant,Nutr Ed Prog 1110 4620 Deputy, Strategic Partnerships 1110 7647 Food Svcs Training Instructor 1110 6050 Asbestos Abatement Supervisor 1110 7648 Food Svcs Materials Manager 1110 6051 Asbestos Abatement Foreman 1110 7649 Ncaa Compliance Specialist 1110 7082 Area Maintenance Foreman, 4 Day 1110 7657 Food Svcs Admin Analyst 1110 7323 Printing Services Supervisor Director, Programs Intervention & 1110 7658 Food Svcs Menu Specialist 1110 7352 Evaluation 1110 7661 Program Dir, Nutrition Ed Prog 1110 7419 Aa, Facilities Mgmt & Svcs 1110 7662 Svp,Food Services 1110 7422 Manager,Maint Schedule & Plan 1110 7665 Coord,Food Services,Full Svcs 1110 7423 Area Manager, Fac Mgmt & Svcs 1110 7700 Broad Resident 1110 7424 Facilities Area Coordinator 1110 8774 Prog Assistant 1110 7426 Facilities Training Manager 1110 8774 Prog Assistant 1110 7427 Trainer, Fac Mgmt & Svcs 1110 9000 Officer, Src Office 1110 7431 Facilities Utilization Spec 1110 9921 Special Asst Ii - Superintendent 1110 7433 Coord,Warrantee Information 1110 0058 Regional Superintendent 1110 7530 Manager,Transportation Maint 1110 7531 General Mgr, Automotive Fleet 1110 7533 Transportation Data Sched Crd 1110 7536 Manager,School District Garage 1110 7540 Manager,Transportation Ops 1110 7542 Street Supv, Transp Ops 1110 7543 Senior Street Supv, Transp Ops 1110 7546 Transportation Supervisor I
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1118 Principals/Assistant Principals The Titles below are consistent with HR’s categorization of Principals / Assistant Principals.
Title 1118 0094 Prin Turn Splst, Small Middle Object Code Title Name Title 1118 0025 Asst Principal, Full-Time Object Code Title Name 1118 026 AA, Elementary Schools 1118 0097 Prin Turn Splst,Small Sec 1118 0068 Local Management Officer 1118 0098 Prin Turn Splst,Large Sec 1118 0068 Local Management Officer 1118 0113 Administrator,Elem/Middle Schl 1118 0032 Principal, Large Elementary 1118 0123 Principal,Renaissance Schools 1118 0032 Principal, Large Elementary 1118 0124 Principal,Empowerment Schools 1118 0023 Principal, Large Middle 1118 0127 Principal Non High Schools 1118 0021 Principal, Large Senior High 1118 0128 Turnaround Prin Promise Acad 1118 0030 Principal, Small Elementary 1118 0972 Retired Principal,Building Adm 1118 0024 Principal, Small Senior High 1118 1153 Principals/Asst Principal - Cr 1118 0022 Principal, Small Middle 1118 0028 Asst Principal, 3/5 Time 1118 0029 Principal, Special Assignment 1118 0200 Seconday School Asst Prin Tran 1118 0033 Site Admin, Acad & Voc Progs 1118 0496 Academy For Leadership,Aps 1118 0090 Prin Turn Splst, Small Elem 1118 2507 Asst Principal, Full-Time 1118 0091 Prin Turn Splst, Large Elem
1120 Counselors
Title Object Code Title Name 1120 4864 School Counselor, 10 Months 1120 0202 Citywide Counselor
1121 Psychologists/Therapists
Title 1121 0536 School Psychologist Object Code Title Name 1121 0541 School Psychologist, Bilingual 1121 1709 Therapist (Occup/Phys)
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1122 Non-Teaching Professionals
Title 1122 0201 Instruc Special Multi Pathways Object Code Title Name 1122 0419 Teacher Support Specialist 1122 0199 Academic Coach 1122 0459 Consulting Teacher 1122 0199 Academic Coach
1122 0458 Collaborating Teacher-12 Mos Title Title Object Code Title Name Object Code Title Name 1122 1860 Instructor, Jrotc 1122 0197 Lead Academic Coach 1122 0220 Instructional Support Officer 1122 0416 Tch, Sp Asg12 1122 0423 Motivation Coordinator 1122 0416 Teacher,Spec Assign,12 Mo Title 1122 0425 Motivation Coordinator,Promise Object Code Title Name 1122 0619 Student Disciplinary Hear Off 1122 0171 Staff Development Specialist
1123 Teachers The Titles below are consistent with HR’s categorization of Teachers, except that HR includes Counselors where a separate object is provided for Counselors in Advantage Financial.
Title 1123 0430 Teacher,Spec Education Object Code Title Name 1123 0431 Teacher,Special Educ,Autistic 1123 0415 Teacher,Full Time 1123 0432 Teacher,Spec Education,Promise 1123 0400 Generalist Reg Instruc Spec 0434 Teacher,Parent Coop Nursery 0401 Reg Instruc Spec-Data Drv Inst 1123 1123 Title 1123 0402 Content Specialist Object Code Title Name 1123 0403 Reg Instruc Spec-Ell 1123 0435 Teacher,4/5 Time,4 Full Days 1123 0404 Instruc Integ Tech Spec 1123 0438 Teacher,Demonstration,Spec Ed 1123 0410 Technology Program Spec 1123 0439 Teacher,Speech/Lang,Preschool 1123 0411 Instructional Specialist 1123 0440 Department Head 1123 0412 Instructional Reform Facilitat 1123 0441 Department Head,12 Mo 1123 0413 Title I Non-Public Instruc Spl 1123 0442 Department Chair, Phys Ed 1123 0414 Teacher,Full Time,Promise 1123 0444 Reading Recovery Teacher 1123 0415 Teacher,Full Time 1123 0445 Teacher,Hearing Imp,Pre-School 1123 0420 Alternative Ed Instruction Sp 1123 0447 School-Based Instructional Spl 1123 0421 Alternative Ed Instruction Sp 1123 0448 Curriculum Development Spec 1123 0424 School Growth Teacher 1123 0449 Department Chair, Demo 1123 0426 Teacher,2/5 Time,2 Full Days 1123 0450 Teacher,Demonstration 1123 0427 Teacher,3/5 Time,3 Full Days 1123 0457 Collaborating Teacher-10 Mos 1123 0428 Teacher,Lead 1123 0458 Collaborating Teacher-12 Mos 1123 0429 Tchr,Empowerment Support 1123 0463 Reading Recovery Tchr, Prom Draft COA Manual v.1 159
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1123 0464 School-Based Instr Spl,Prom 1123 0662 Teacher,Head,Pkhs/Bright 1123 0465 Site Coord,Voc Sup Svcs Prog 1123 0690 Teacher,Cdc,12Mo 1123 0495 Teacher,Spec Ed,Pack & Process 1123 0691 Teacher,Cdc,10 Mo 1123 0656 Pre-K Regional Instruction Spe 1123 0692 Teacher,Lead,12 Mo 1123 0658 Teacher,Mont,Low Elem,12Mo 1123 0693 Teacher,Lead,Cdc Progs,10 Mo 1123 0659 Teacher,Mont,Low Elem,10Mo 1123 0451 Teacher,Lts,9/1 Appt 1123 0660 Teacher,Pkhs,Certified 1123 0455 Teacher,Long Term Substitute 1123 0661 Teacher,Pkhs,Montessori-Cert
1124 Assistant Teachers
Title Title Object Code Title Name Object Code Title Name 1124 0620 Computer Trainer,Early Child E 1124 0698 Asst Teacher, Cdc,6Hrs,12 Mo 1124 0664 Teacher Asst,Pkhs 1124 0822 Teacher Asst,Computer Sci Ed
1125 Non-Teaching Assistants
Title Title Object Code Title Name Object Code Title Name 1125 0836 Non-Teaching Asst 1125 0838 Non-Teaching Asst,Lead 1125 0837 Non-Teaching Asst,Lts 1125 0843 Non-Teaching Asst,Bilingual
1126 Classroom Assistant
Title Title Object Code Title Name Object Code Title Name 1126 0554 Lifeguard 1126 0814 Classroom Asst,Sp Ed,Sv Hnd,Lt 1126 0686 Classroom Asst,Cdc,Pt 1126 0824 Orthopedic Aide 1126 0696 Classroom Asst,Cdc,Ft 1126 0828 Checkpoint Ctr Instr Asst Ii 1126 0810 Classroom Asst,Sp Ed,Bil 1126 0839 Classroom Asst 1126 0812 Classroom Asst,Sp Ed,Hear Imp 1126 0873 Classroom Asst,Bil(Bil/Eng) 1126 0813 Classroom Asst,Sp Ed,Sv Hnd 1126 0874 Classroom Asst,Bil(Span/Eng) 1126 0663 Classrm Asst,Pre-K Hd Strt-Pds
1127 Supportive Service Assistant
Title Object Code Title Name 1127 0807 Supportive Services Asst, 4 Hr 1127 0815 Supportive Services Asst, 3 Hr
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1128 Other Paraprofessionals
Title 1128 0854 Production Assistant,Hs&Pstv Object Code Title Name 1128 0878 Parent Support Liaison 1128 0502 Community Relation Liaison,Ft 1128 1063 Osess Support Specialist 1128 0503 Conflict Resolution Specialist 1128 1248 Field Support Specialist 1128 0506 Liaison, Student Reentry&Trans 1128 0669 Family Service Field Rep 1128 0507 Bilingual Voc Support Asst 1128 0514 Social Work Svcs Coordinator 1128 0569 Prog. Spec., Svcs for Homeless Title 1128 0589 Cai Mntr,Title I Non-Pub Schl Object Code Title Name 1128 0639 Home Visitor I, Part Time 1128 0581 Planning Coord, Adv Acad 1128 0745 Data Spec Hs Transformation 1128 0568 Scholarship Crd Career & Coll Aw 1128 0816 School Community Coord, Ft 1128 0510 Interp, Deaf/Hard Of Hearing 1128 0819 Climate Support Assistant 1128 0512 School Social Worker 1128 0823 School Community Coord, Bil 1128 0558 Social Services Liaison Splst 1128 0825 Career & Technical Educ Asst 1128 0579 Social Worker, Schl Age Parent 1128 0831 Laboratory Assistant I 1128 0636 Parent Involvement Assistant 1128 0832 Laboratory Assistant Ii 1128 0657 Nutritionist, PKHS 1128 0844 Library Instr Mtrls Asst,Ft 1128 0671 Social Worker, Pkhs 1128 0858 Counseling Asst,Bilingual 1128 7521 Bus Chauffeur Training Instr 1128 0884 Parent & Community Ombudsman 1128 7522 Coord,Driver Training & Cert 1128 0889 School Improvement Student Adv 1128 7523 Transportation Training Coord 1128 1628 School Development Coord 1128 7231 Piano Technician 1128 6002 Farmer 1128 7414 Alarm Systems Dispatch Oper 1128 7609 Cook, Child Development Lab 1128 1622 Cust Supp Liasn Re-Engage Cntr 1128 0672 Special Needs Coord, 10 Mo 1128 1624 Coord,Community Outreach 1128 0675 Special Needs Coord, 12 Mo 1128 1801 Career Coordinator 1128 0462 Content Specialist 1128 1809 Education To Career Coord 1128 0521 Youth Transition Support Prov 1128 1267 Technology Coordinator 1128 0526 Coord,Services For Homeless 1128 1273 Technical Operations Coord 1128 0527 Liaison,Behave Health & Csap 1128 1287 Helpdesk Coordinator 1128 0544 Electronic Productions Spec 1128 0557 Cable Tv Operations Engineer 1128 0559 Coord,Family & Student Support 1128 0567 Coord,Alternative Programs 1128 0563 Coord,Psych & Counseling Svcs 1128 0575 Parent Coord,Specialized Svcs 1128 0635 Home Visitor Ii 1128 0573 Coord,Alternative Schools 1128 0670 Social Services Coord, Pkhs 1128 0590 Coord, Language Access Services 1128 0830 Computer Lab Assistant 1128 0599 Coord, Supplemental Educ. Svcs Draft COA Manual v.1 161
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1128 0644 Parent Involvement Coord,Pre-K 1128 5640 Coord,Specialized Svcs 1128 0648 Prog Crd,Early Childhood Fam L 1128 5672 Prog. Coord, Student Leader 1128 0650 Early Child Field Coordinator 1128 5782 Facilitator, Physical Ed Prog 1128 0651 Coord,Kindergarten Transition 1128 5934 Direct Svcs Crd,College Aware 1128 0638 Nutrition Field Rep, Pkhs 1128 5952 Coord,Character Ed/Svc Learn 1128 0732 Coord,Charter School Ops Supp Title Object Code Title Name 1128 0736 Coord, Tchr Advancement Prog 1128 8524 Prod Asst, Co 1128 0737 Coord,Innovation&Prtnrshp Prog Regional Parent & Com 1128 0749 Health Council Coordinator 1128 8874 Ombudsman 1128 0751 Physical Activity Coordinator 1128 1044 Data Management Assistant 1128 0850 Coord,Creative Services Cable 1128 1051 Office Asst, Acct & Assessment Title 1128 1060 Title I Compliance Assistant Object Code Title Name 1128 1230 Customer Support Coord, It 1128 0852 Production Assistant 1128 1575 Process Spec,Federal Progs 1128 0857 Video Technician 1128 1619 Creative Svc 1128 1204 Coord,Instructional Media Tech 1128 1808 Industry Development Specialist 1128 1206 Data Processing Technician 1128 1814 Career Awareness Specialist 1128 1208 Data Processing Specialist 1128 1924 School Safety Liaison 1128 1229 Coord,Telecommunications Ops 1128 1926 Trainer,School Safety Ops 1128 1230 Customer Support Coord, It 1128 1929 Drug Prevent & Schl Safe Coord 1128 5720 Admin, School Intervention 1128 1933 Bully Prevention Coordinator 1128 6802 Local Management Officer 1128 2320 Account, Assess & Interv Spec 1128 5150 Liaison,Discipline & Truancy 1128 7321 Plans & Reproduction Tech 1128 5324 Prog Coord,Health And Phys Ed 1128 S063 Home Visitor I, Part Time 1128 5550 Coord,Reti-Wrap
1129 Secretarial
Title 1129 1110 Secretary (1 Per >600 Pop.) Object Code Title Name 1129 1113 Secretary Iii (Stenographic) 1129 1130 Confidential Secy A 1129 1114 Secretary Iii (General) 1129 1131 Confidential Secy B
1129 1132 Confidential Secy C Title 1129 1134 Confidential Secy A, 4/5 Object Code Title Name 1129 1137 Executive Assistant 1129 1118 Secretary I,Ii,2 Days/Week 1129 1133 Executive Secretary 1129 1119 Secretary I,Ii,3 Days/Week 1129 1135 Legal Secretary 1129 1120 Secretary I,Ii,4 Days/Week 1129 1111 Secretary I 1129 1125 Secretary Iii 1 Per > 600 Pop. 1129 1122 Secretary I (Bilingual) 1129 1126 Secretary I Promise Academy 1129 1112 Secretary Ii 1129 1127 Secretary I Prom Bilingual 1129 1116 Secretary Iii, Conf Loc 1129 1139 Executive Secretary,Bilingual
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1129 1141 Secretary Iii (Steno) Promise 1129 1112 Secretary Ii 1129 1142 Secretary 3(General) Promise 1129 1122 Secretary I (Bilingual) 1129 1143 Secretary 3(Bilingual) Promise 1129 1124 Sec Iii(Bil) 1129 1111 Secretary I
1130 Clerical / Other Support
Title 1130 1136 Legal Support Svcs Coord Object Code Title Name 1130 1051 Office Asst, Acct & Assessment 1130 1302 Accounting Clerk 1130 1522 Paralegal Ii 1130 1327 Accounts Payable Cus Ser&Tecsu 1130 1395 Payroll Customer Svc Rep I 1130 1035 Administrative Support Clerk 1130 1396 Payroll Customer Svc Rep Ii 1130 1056 Administrative Support Supv 1130 1378 Payroll Processor Ii 1130 1055 Administrative Technician 1130 1041 Personnel Clerk 1130 7524 Automotive Parts Inventry Spec Title 1130 1417 Automotive Parts Stock Clerk Object Code Title Name 1130 1551 Benefits Services Specialist 1130 1036 Placement Assistant 1130 1304 Bud Oper Ast 1130 1022 Pre-Audit Clerk Ii 1130 1024 Budget Clerk 1130 1423 Procurement Services Assistant 1130 1013 Clerk 1130 1428 Purchasing Clerk 1130 1013 Clerk 1130 1004 Real Property Mgmt Clerk 1130 1045 Clerk Receptionist 1130 1009 Records Center Clerk 1130 1046 Clerk Receptionist I, Conf Loc 1130 1009 Records Center Clerk 1130 1617 Customer Service Representativ 1130 1350 Regional Business Specialist 1130 1044 Data Management Assistant 1130 1039 Retirement Clerk 1130 1032 Department Admin Clrk,Conf Loc 1130 1042 Senior Personnel Clerk 1130 1033 Departmental Payroll Clerk 1130 1059 Senior Treasury Clerk 1130 1555 Employee Health Services Asst 1130 1420 Special Asst, Materials Mgmt 1130 1573 Financial Applications Spec 1130 1412 Stock Clerk Ii 1130 1061 Financial&Technical Support At 1130 1454 Student Records Services Rep 1130 1018 Fiscal Clerk 1130 7544 Student Token Specialist 1130 1536 Help Line Specialist 1130 1182 Telephone Operator Comm Liai 1130 1537 Help Line Speclst/Supr,Per Rec 1130 1058 Treasury Clerk 1130 0887 Home & Schl Office Ast 1/2Ti 5 1130 1043 Senior Personnel Clerk, 4/5 1130 1015 Intermediate Clerk 1130 1394 Payroll Technician 1130 1011 Junior Clerk 1130 1002 Environmental Services Clerk 1130 1365 Lead Audit Clrk 1130 1006 Workers' Compensation Clerk Ii 1130 1040 Lead Retirement Clerk 1130 1007 Contract Clerk 1130 1524 Legal Assistant 1130 1008 Printing Services Clerk
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1130 1010 Student Placement Support Clk 1130 6005 Agricultural Mech & Stock Clk 1130 1020 Mail And Copier Clerk 1130 0627 Asst Housekeeper/Cook, Cdc 1130 1021 Clerk,Alternative Schools&Pro 1130 0630 Food Svcs Assistant, Cdc 1130 1025 Lead Workers'Compensation Clk 1130 7601 Food Svcs Worker I 1130 1048 Retirement Technican 1130 7602 Food Svcs Worker Ii 1130 1050 Employee Benefits Cust Srv 3/5 1130 7603 Food Svcs Utility Worker 1130 1052 School Operations Officer 1130 7605 Food Svcs Assistant 1130 1053 Employee Benefits Clerk Title Object Code Title Name 1130 1243 School-Based Tech Maint Asst 1130 7606 Fs Facilities Field Specialist 1130 1305 Employee Benefits Cust Srv Clk 1130 7614 Food Svcs Worker Iii 1130 1381 Payroll Specialist 1130 7619 Food Svcs Worker Senior 1130 1401 School Stock Clerk 1130 7620 Food Svcs Central Svcs Asst 1130 1585 Substitute Svcs Specialist 1130 7656 Food Svcs Assistant, Lts 1130 1593 Certification Operations Rep Title 1130 2642 Aa, Elementary Schools Object Code Title Name 1130 7625 Food Svcs Satellite Ops Spec 1130 1595 Cust Supp Liasn Welcome Center 1130 7640 Food Svcs Products Specialist 1130 1804 Purchasing Clerk, Title I 1130 7645 Food Svcs Sanitation Ctrl Spec 1130 7436 Facilities Accts Payable Spec 1130 7655 Food Svcs Purch Spec Specialst 1130 7653 Food Svcs Clerk
1131 Maintenance
Title Title Object Code Title Name Object Code Title Name 1131 7085 Area Maintenance Foreman 1131 7066 Plumber A 4Dy 1131 7010 Bricklayer/Cement Finisher A 1131 7017 Roofer A 1131 7002 Custodial Equip Repairman A 1131 7018 Roofer B 1131 7122 Electrical Mechanic A 1131 7016 Trades Apprentice 1131 7121 Electrical Mechanic B 1131 7035 Trades Leader 1131 7071 Electrical Mechanic B 4Dy 1131 7508 Transportation Mechanic 1131 7139 Electronic Security Systm Supv 1131 7509 Transportation Mechanic Foremn 1131 7044 General Construction Mech A 1131 0625 Maintenance Repairman, Pkhs 1131 7124 Hvac Mechanic A 1131 5036 Fire Alarm Maintence Tech-4Day 1131 7073 Hvac Mechanic B 4Dy 1131 6052 Asbestos Worker 1131 7059 Mechanical Mechanic A 1131 7023 Automatic Plant Mechanic A 1131 7058 Mechanical Mechanic B 1131 7110 Machinist B 5Dy 1131 7076 Millwork Specialist 1131 7111 Machinist A 5Dy 1131 7026 Painter/Glazer/Plasterer A 1131 7131 Electronic Technician A 5Dy 1131 7052 Plumber A 1131 7613 Food Svcs Maintenance Tech A 1131 7623 Food Svcs Equipment Foreman
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1132 Custodial
Title 1132 6011 Landscape & Treeman A Object Code Title Name 1132 5024 Night General Cleaner 1132 7401 Building Engineer Trainee 1132 5035 Pest Control Foreman 1132 5007 Building Engineer-Group I 1132 5034 Pest Control Technician A 1132 5009 Building Engineer-Group Ii Title 1132 5011 Building Engineer-Group Iii Object Code Title Name 1132 5013 Building Engineer-Group Iv 1132 5033 Pest Control Technician B 1132 5018 Cleaning Leader 1132 0628 Custodial Assistant, Cdc Title 1132 5010 Building Engineer-Group Ii W/T Object Code Title Name 1132 5014 Building Engineer-Group Iv Tur 1132 5002 Custodial Assistant 1132 5007 Building Engineer - Group I 1132 5008 Custodial Assistant, Tue-Sat 1132 5020 General Cleaner - 8 Hours 1132 5003 Custodial Services Trainer 1132 5023 Night Watchman 1132 5032 Elevator Operator 1132 7027 Painter/Glazer/Plasterer B 1132 6025 Field & Grounds Foreman 1132 7043 General Construction Mech B 1132 6013 Field & Grounds Mechanic A 1132 7064 Gen'L Construction Mech A 4Dy 1132 6012 Field & Grounds Mechanic B 1132 7125 Hvac Mechanic B 1132 6021 Field Caretaker 1132 7401 Building Engineer Trainee 1132 5020 General Cleaner, 8 Hours
1133 Warehouse/Distribution
Title Title Object Code Title Name Object Code Title Name 1133 7515 Chauffeur 1133 7513 Truck Chauffeur, Token Truck 1133 7511 Facilities Truck Chauffeur 1133 1054 Warehouse Support Specialist 1133 7512 Truck Chauffeur 1133 7303 Print Shop Worker
1134 Security
Title 1134 1921 School Police Lieutenant Object Code Title Name
1134 1905 School Police Officer, LTS Title 1134 1908 Intrnl Sch Sec Offcr I-7.75Hrs Object Code Title Name 1134 5023 Night Watchman 1134 1921 School Police Lieutenant 1134 1920 Plant Security Officer,7.75Hrs 1134 1915 School Police Officer, 7.75Hrs 1134 1919 Plant Security Officer,8Hrs 1134 1915 School Police Officer, 7.75Hrs
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1134 1915 School Police Officer, 7.75Hrs 1134 1918 School Police Sergeant 1134 1914 School Police Officer, 8Hrs 1135 Bus Drivers/Attendants
Title Title Object Code Title Name Object Code Title Name 1135 7501 Bus Attendant 1135 7520 Bus Dispatcher 1135 7514 Bus Chauffeur 1135 5058 School Aide I 1135 7514 Bus Chauffeur 1135 5061 School Aide Ii 1135 7525 Bus Chauffeur 5.25-7.75 Hrs,Pt 1135 5063 School Aide Iii 1135 7516 Bus Chauffeur Handicpd Childrn 1135 5065 School Aide Iii, Widener Schl 1135 7528 Bus Chauffeur Part Time Prob 1135 7526 Bus Chauf,5.25-7.75 Hrs,Pt-Pro 1135 7527 Bus Chauffeur Pt (4-5Hrs/Day) 1135 7501 Bus Attendant
1136 Health Providers
Title Title Object Code Title Name Object Code Title Name 1136 1706 Health Room Technician 1136 1723 Special Ed Medical Consultant 1136 1704 Industrial Nurse 1136 0616 Nurse, Cdc 1136 1705 Medical Technician 1136 0673 Nurse, Early Childhood 1136 1720 School Clinician, 3 Hours 1136 1716 School Nurse Promise 1136 1712 School Nurse 1136 1745 Physician,Employee Health Svcs 1136 1715 School Nurse Practitioner 1136 1707 Medical Assistant
1137 Municipal Services
Title Object Code Title Name 1137 9001 Board Of Rev Of Taxes 1137 9002 Board Of Rev Of Taxes 1/10/00 1137 9301 City Controller'S Office Fte
1138 Categ Evaluation Offset
1139 Noon Aides
Title 1139 7610 Noon Time Aide, 4 Hrs Object Code Title Name Title 1139 7607 Noon Time Aide, 3 Hrs Object Code Title Name 1139 7608 Noon Time Aide, 3.5 Hrs 1139 7616 Noon Time Aide, 4.5 Hrs Draft COA Manual v.1 166
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1139 7621 Noon Time Aide, 5 Hrs 1139 7618 Noon Time Aide Per Diem Sub
1140 Employees Waiting a Hearing The charge object code for employees physically reporting to a location other than their home organization, typically when waiting for an adjudicatory hearing and disposition. The employee status code that HR places on these employees is the “<” symbol. The purpose of this transitional employee status code and charge object is to clearly define and expense, for position control purposes, those employees still coded as “Active” but are not at their original work location assignment (typically a school) and where the position can be backfilled, at least temporarily if not for the balance of the school year.
1141 Employees Return from Leave The charge object code for employees remaining at a location without a budgeted position after the regular appointed employee returns from extended absences (sick leave, first year of workers' comp, etc.). The purpose of this charge object is to clearly define and expense, for position control purposes, those employees still coded as “Active” but are expecting to move into an available position as soon as one becomes available.
1142 Salaries-Available For Future
1143 Salaries-Available For Future
1144 Salaries-Available For Future
1145 Management / Administrative – Credit Adjusting Code.
1146 Cluster Leaders – Credit Adjusting Code. No longer used.
1147 Directors – Credit Adjusting Code. No longer used.
1148 Assistant Directors/Admin Assistant – Credit Adjusting Code. No longer used.
1149 Program & Management Supervisors – Credit Draft COA Manual v.1 167
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Adjusting Code. No longer used.
1150 Management Level Technicians – Credit Adjusting Code. No longer used.
1151 Other Technical Staff – Credit Adjusting Code. No longer used.
1152 Non-Professional Supervisory – Credit Adjusting Code. No longer used.
1153 Principals/Assistant Principal – Credit Adjusting Code.
1154 Department Heads/Program Managers & Coordinators – Credit Adjusting Code. No longer used.
1155 Counselors/Librarians – Credit Adjusting Code.
1156 Psychologists/Therapists – Credit Adjusting Code.
1157 Non-Teaching Professional – Credit Adjusting Code.
1158 Teachers – Credit Adjusting Code.
1159 Assistant Teachers – Credit Adjusting Code.
1160 Non-Teaching Assistants – Credit Adjusting Code.
1161 Classroom & Instruction Assistants – Credit Adjusting Code.
1162 Part-Time Classroom & Instruction Assistants – Credit Adjusting Code. No longer used.
1163 Other Paraprofessionals – Credit Adjusting Code. Draft COA Manual v.1 168
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1164 Secretarial – Credit Adjusting Code.
1165 Clerical / Other Support– Credit Adjusting Code.
1166 Maintenance – Credit Adjusting Code. 1167 Custodial- Credit Adjusting Code.
1168 Warehouse/Distribution – Credit Adjusting Code.
1169 Security – Credit Adjusting Code.
1170 Bus Drivers/Attendants – Credit Adjusting Code.
1171 Health Providers – Credit Adjusting Code.
1172 Municipal Services – Credit Adjusting Code.
1173 Categ Evaluation Offset – Credit Adjusting Code.
1174 Other Salaries – Credit Adjusting Code.
1175 Early Retirement Incentive To record expenses for incentive payments agreed to be provided to retiring employees. In 2004, the School District provided an early retirement incentive for eligible employees who retired before June 30, 2004. In 2006, the School District provided a voluntary retirement incentive for certain eligible employees who retired by July 31, 2006. See the 2010 CAFR for details.
1176 Salaries-Available For Future
1177 Salaries-Available For Future
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1178 Salaries-Available For Future
1179 Salaries-Available For Future
1180 Salaries-Available For Future.
1181 Personal Leave Excused (and generally unpaid) leave for unexpected (such as an accident or sickness) or expected (anniversaries, birthdays, marriage) events important to the individual. 1182 Personal Illness The charge object code for employees on extended absences (sick leave, first year of workers' comp, etc.). Personnel in this status are typically exhausting their sick leave and are still coded as “Active” in HR prior to entering a formal Leave status. The employee status code that HR places on these employees is the “>” symbol. The purpose of this transitional employee status code and charge object is to clearly define and expense, for position control purposes, those employees still coded as “Active” but are expecting to move into a Leave status shortly and where the position can be backfilled, at least temporarily if not for the balance of the school year. 1183 Other Compensation
1184 Salaries-Available For Future
1185 Salaries-Available For Future
1186 Salaries-Available For Future
1187 Salaries-Available For Future
1188 Salaries-Available For Future
1189 Salaries-Available For Future
1190 Salaries-Available For Future
1191 Insurance Recoveries – Debit. Adjusting entry. See Object 1198.
1192 Turnover/Delayed Hiring – Debit Adjusting entry. See Object 1199.
1193 Salaries-Available For Future
1194 Salaries-Available For Future
1195 Salaries-Available For Future Draft COA Manual v.1 170
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1196 Salaries-Available For Future
1197 Salaries-Available For Future
1198 Insurance Recoveries Employees take extended absences from their positions due to illness, injury, or other factors while still receiving all, or a portion of, their normal compensation. In such instances, those employee salaries are paid through the Worker’s Compensation or Salary Continuation systems, and are not paid from the ABC code in which they were originally budgeted. This object records the estimated savings (recorded as a negative amount) of salary as a result of these occurrences. Benefit savings based on current benefit rates are calculated as well.
1199 Turnover/Delayed Hiring Positions are created and budgeted for a period of time, and are not filled on schedule. In addition, some percentage of employees vacate positions throughout the year, and those positions remain vacant for a period of time as replacements are recruited and hired. These occurrences are defined as “Turnover / Delayed Hiring”. This object records the estimated savings (recorded as a negative amount) of salary as a result of these occurrences. Benefit savings based on current benefit rates are calculated as well.
12CR Per Diem Salaries – Credit Adjusting Code. See object 1211.
12DR Per Diem Salaries – Debit Adjusting Code. See object 1211.
1211 Per Diem Services To record substitute service payments, primarily substitute teachers.
1212 Contracted Temporary Services
13CR Overtime – Credit Adjusting Code. See object 1311.
13DR Overtime - Debit Adjusting Code. See object 1311.
1311 Overtime Draft COA Manual v.1 171
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Gross salaries paid to employees of either a temporary or permanent nature for work performed in addition to the normal work period for which the employee is compensated.
1312 Shift Differential Not used.
1313 Split Shift
1411 Sabbatical Gross salaries paid to employees on sabbatical leave.
15CR Extra-Curricular – Credit Adjusting Code. See object 1511.
15DR Extra-Curricular – Debit Adjusting Code. See object 1511.
1511 Extra-Curricular Supplemental pay to employees engaged in activities beyond those compensated in their base salary, normally paid at specific contractual rates.
16CR Staff Development – Credit Adjusting Code. See object 1611.
16DR Staff Development – Debit Adjusting Code. See object 1611.
1611 Staff Development Supplemental pay to employees engaged in activities beyond those compensated in their base salary, normally paid at specific contractual rates.
17CR Extended Calendar – Credit See object 1711.
17DR Extended Calendar – Debit See object 1711.
1711 Summer Supplemental pay for services beyond the regular school calendar, typically for summer school.
18CR Budget – Credit Adjusting Code.
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1811 Auxiliary
1861 Employee Insurance Opt Out Payments to an employee that opts out of inclusion in the school’s insurance plan. These payments should be coded here even if the money is transferred to a health savings plan and the employee does not receive a cash payment.
1899 Bonus Bonus is extra one-time or periodic pay to employees that have achieved a stated contractual / policy goal, such as selecting to teach at “hard-to-fill” schools, or similar initiatives.
1911 Termination Termination pay consists of payouts to employees that have separated for accumulated leave for unused personal illness, personal leave, and vacation balances.
1912 Severance Pursuant to collective bargaining agreements with the Philadelphia Federation of Teachers and the Commonwealth Association of School Administrators, ten (10) month salary schedules were extended over twelve (12) months beginning September 1, 1982. This effectively reduced the salary payments to affected employees by approximately 17% for the year ended June 30, 1983 and created a severance liability to each employee that is paid in July and August of the following fiscal year and is budgeted and recorded in that following year. 1913 Tuition Reimbursement Amounts reimbursed (or paid directly) to employees qualifying for tuition reimbursement based upon reimbursement policy.
1914 Wage Continuation Payments made to employees for a specified period of time and at specified rates that have been deemed unable to perform their normal duties because of illness or other circumstances.
2000 Budget Only-Employee Benefits Amounts paid by the District on behalf of employees; these amounts are not included in gross salary, but are in addition to that amount. Such payments are fringe benefit payments; and, while not paid directly to employees, nevertheless, is part of the cost of personnel services. (Charges are not recorded to this account but to the following subaccounts.)
20CR Employee Benefits - Credit Adjusting code.
20DR Employee Benefits – Debit Adjusting Code.
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2111 Medical Insurance The District’s share of medical insurance coverage extended by the District as an employee benefit.
2112 Medical Insurance - Credit Adjusting code.
2121 Dental/Vision/Prescription Ins urance (Advantage name: DENTAL/VISION/PRESCRIPTION INS) The District’s share of insurance coverage extended by the District as an employee benefit.
2131 Life Insurance The District’s share of life insurance coverage extended by the District as an employee benefit.
2141 Short Term Disability
2191 Inactive
2211 Social Security Contributions The full employer’s share of social security and Medicare taxes paid to the IRS.
2311 Retirement Contributions The full employer’s share of retirement contributions paid to the Public School Employee’s Retirement Board. 2411 Tuition Reimbursement Amounts reimbursed (or paid directly) by the District to any employee qualifying for tuition reimbursement based upon District tuition reimbursement policy.
2511 Unemployment Compensation Expenditures by the District for unemployment compensation. If the District is on the Direct Reimbursement Method, record the claim reimbursement paid to the Commonwealth. If the District participates in the Unemployment Compensation Fund of the Commonwealth, record the expenditures made to the Unemployment Compensation Fund. If the District is on the Direct Reimbursement Method but participates in a commercial insurance company plan, record the expenditures made to the commercial insurance company. (Unemployment compensation claims reimbursement to the Commonwealth which is recoverable from a commercial insurance company should be charged to General Ledger Account 0155 – Other Recoverable Disbursements.)If the District has a self-insurance fund, payments to the fund are charged to this account.
2611 Worker's Compensation
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Expenditures by the District for Worker’s Compensation insurance coverage. If a District has its own self-insurance fund for Worker’s Compensation, it should record expenditures here.
2612 Worker's Compensation – Credit Adjusting code.
2911 Legal Aid Benefits
2912 Health & Welfare 2921 Termination
2931 Severance
2941 Sabbatical
2951 Wage/Salary Continuation Insurance Expenditures by the District for employee benefits other than those classified elsewhere in the 200 series of objects.
2961 Annuity-School District Paid
2971 Employee Benefit Administrative Overhead (Advantage name: EMPL BENE ADMIN OVERHEAD)
2981 CASA Professional Growth Trust Fund (Advantage name: CASA PROF GROWTH TRUST FUND) 3000 Contracted Professional/Technical Services (Advantage name: CONTRACTED PROF/TECH SERVICES) Services which by their nature require persons or firms with specialized skills and knowledge. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, accountants, etc. (Expenditures are charged to the following subaccounts.)
30CR Professional/Technical Services – Credit Adjusting code.
30DR Professional/Technical Services – Debit Adjusting Code
3111 Official/Admin Services (Advantage name: OFFICIAL/ADMIN SERVICES) Expenditures for services in support of the various policy-making and managerial activities of the District. Included would be management consulting activities oriented to general governance or business and financial management of the District; school management support activities; election and tax assessing and collection services.
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3112 State Self Insurance Fees
3113 Medical Payments
3114 Allocated Expense Payments
3115 Plaintiff Attorney Payments
3116 WC Office Administration Fees (Advantage name: WC OFFICE ADMIN. FEES) 3117 Broker's Dealers Fees (Advantage name: BROK DLRS/REMARKETING FEES)
3118 DCGA Pooled Program Expenses
3119 Indemnity Partials
3121 Intern Evaluation Allowance-Cat (Advantage name: INTRN EVALUATION ALLOWANCE-CAT)
3131 Intern Audit Allowance-Cat (Advantage name: INTRN AUDIT ALLOWANCE-CAT)
3221 Professional Educational Services – IU (Advantage name: PROF EDUC SERVICES – IU) Expenditures for services in support of the Intermediate Unit instructional program and its administration. Included would be curriculum improvement services, counseling and guidance services, library and media support and contracted instructional services.
3291 Professional Education Service –Consultant + Contract (Advantage name: PROF EDUC SERV-CONSULT+CONTRCT)
3292 Professional Education Service – EMO’s (Advantage name: PROF EDUC SERV – EMOS)
3311 Other Professional Services (Advantage name: OTHER PROF SERVICES) Expenditures for professional services other than educational in support of District operations. Included are medical doctors, lawyers, architects, auditors, accountants, therapists, audiologists, dieticians, editors, negotiations specialists, etc.
3411 Technical Services Expenditures for services to the District which require basic scientific knowledge and / or manual skills. Included are data processing services, purchasing and warehousing services, graphic arts, etc. 3412 Computer Services
3501 Background/Security Clearance Services
3911 Money Collect Costs Draft COA Manual v.1 176
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3921 Bank Service Fee
4000 Facilities Acquisition, Construction, and Improvements Services Capital Facilities Acquisition, Construction and Improvements are capital expenditures (fixed assets) incurred to purchase land, buildings, service systems and built-in equipment. Expenditures include the initial purchase of land and buildings, construction remodeling and additions and improvements to buildings, initial installation, replacement or extension of service systems and other built-in equipment, as well as improvement to sites, and activities related to all of the above. Capital expenditures relate to costs benefiting more than one (1) fiscal year and include all costs incurred to (1) bring the asset to a state of usefulness or (2) extend the useful life of an existing asset. All incidental costs associated with a fixed asset such as: sales tax, freight, insurance on freight, transfer fees, demolition costs, grading, and installation, as well as legal, contracted service fees and engineering fees associated with a capital expenditure should be included in the cost of the asset and recorded to the following sub functions.
40CR Facilities Acquisition, Construction and Improvements Services – Credit Adjusting Code
40DR Facilities Acquisition, Construction and Improvements Services – Debit Adjusting Code.
4111 Ash/Rubbish Removal Expenditures for the pickup and handling of garbage not provided by District personnel.
4131 Contractual Labor
4151 Laundry and Cleaning Expenditures for laundry, linen services (including replacement linen) and dry cleaning not provided by LEA personnel.
4241 Water and Sewerage Expenditures for water and sewage utility services.
4311 Repairs/Maintenance Building (Advantage name: REPAIRS/MAINTENANCE BLDNG) Expenditures for repairs and maintenance services not provided by District personnel. These expenditures are for the upkeep of buildings.
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4312 Repairs/Maintenance
4321 Repairs/Maintenance
4322 Computer Repairs/Maintenance
4411 Space Rental Expenditures for renting or Districting land and /or buildings from an independent third party for both temporary and long range use of the District. 4412 Graduation Expense
4422 Equipment Rental Expenditures for Districting or renting of equipment for both temporary and long-range use of the District.
4521 Construction Management
4531 Construction Consultants
4535 Asbestos Consultant Services
4541 General Construction Services
4551 Plumbing Construction Services
4561 Electrical Construction Service
4581 HVAC Construction Services
4591 Mechanical Construction 4912 Warehouse Issues
4913 Warehouse Cost of Goods Sold (Advantage name: WAREHOUSE COST OF GDS SOLD)
4915 Asbestos Removal
5000 Travel/Phone/Print Misc Services (Advantage name: TRAVEL/PHONE/PRINT MISC SRVCS) Amounts paid for services not provided by District personnel but rendered by organizations or personnel, other than Professional and Technical Services and Purchased Property Services. (Charges are not recorded to this account but to the following subaccounts.)
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50DR Travel/Phone/Print Misc Services – Debit Adjusting Code.
5130 Refund Prior Year Revenue
5131 Vehicular Rental
5132 Parental Vehicular Rental
5133 Charter School Vehicle Rental (Advantage name: CHARTER SCHOOL VEHIC RENTAL)
5150 Bond Discounts
5151 Tokens-Pupil Transportation
5152 Pupil Transfers
5161 Payments - Other IU Trans (Advantage name: PAYMENTS - OTHER IU TRANS)
5231 Property Insurance Expenditures for general property insurance coverage. Expenditures for losses in lieu of insurance are also recorded in this account.
5232 Liability Insurance Expenditures for general liability insurance coverage. Expenditures for losses in lieu of insurance are also recorded in this account.
5251 Insurance Premium
5311 Postage Expenditures for services provided by persons or businesses to assist in transmitting and receiving messages or information by mail.
5321 Telephone Expenditures for services provided by persons or businesses to assist in transmitting and receiving messages or information by telephone.
5331 Cell Phone Expenditures for services provided by persons or businesses to assist in transmitting and receiving messages or information by cell phone.
5341 Pager Service
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Expenditures for services provided by persons or businesses to assist in transmitting and receiving messages or information by pager service. . 5411 Advertising Expense Expenditures for printed announcements in professional periodicals and newspapers or announcements broadcast by way of radio and television networks. These expenditures include advertising for such purposes as personnel recruitment, legal ads, new and used equipment and sale of property.
5511 Printing & Reproduction Expenditures for printing and binding according to specifications of the LEA. This includes the design and printing of forms and posters as well as printing and binding of LEA publications.
5611 Pay-Incarcerated Education (Advantage name: PAY-INCARCERATED ED)
5612 Payments- Lease - Regular Education (Advantage name: PAYMENTS- LEAS - REGULAR ED)
5613 Payments- Lease - Special Education (Advantage name: PAYMENTS- LEAS - SPECIAL ED)
5621 Payments- PA Charter Schools
5661 Tuition To Institute of Higher Education (Advantage name: TUIT TO INST. OF HIGHER ED)
5671 Payments To APS’s (Advantage name: PAYMENTS TO APS'S)
5681 Payments To PRRI's (Advantage name: PAYMENTS TO PRRI'S)
5682 Payments - Regular Education
5683 Payments - Special Education
5684 Payments - State/Special Education (Advantage name: PAYMENTS - STATE/SPECIAL ED)
5691 Tuition – Students Expenditures to reimburse other educational agencies for educational services provided to students residing in your District. Do not record payments to intermediate units or consultants as Tuition. To do so will have an adverse affect on your school’s tuition rates.
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5692 Tuition-Scotland School
5693 Tuition-Scranton School Deaf (Advantage name: TUITION-SCRANTON SCH DEAF)
5811 Petty Cash - Contract Services
5821 Routine Travel Expense
5831 Non-Routine Travel Expense
5841 Professional Membership Fees
5911 Food Service Expenditures for the operation of a local food service facility by other than employees of the District.
5941 IU Institutionalized (Advantage name: IU INSTITUTIONALIZED)
5991 Recoveries
5992 Tuition-Higher Learning-Adults
6000 Materials and Supplies Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorated in use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances. (Charges are not recorded to this account but to the following subaccounts.)
60CR Materials and Supplies- Credit Adjusting Code.
60DR Materials and Supplies – Debit Adjusting Code.
6100 Budget Only – Supplies
6111 General Education Supplies Expenditures for all supplies (other than those listed below) acquired for the operation of the District, including freight and cartage.
6112 Computer Material Supply
6113 Afterschool Activity Supplies Draft COA Manual v.1 181
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6114 Supplies - Petty Cash A sum of money set aside for the purpose of paying small obligations for supplies for which the issuance of a formal voucher and check would be too expensive and time-consuming.
6115 Food/Clothing/Farm Supplies (Advantage name: FOOD/CLOTH/FARM SUPP)
6116 Teacher Allotment
6119 Petty Cash-Over/Short Adjusting code.
6121 Office Supplies Amounts paid for material items of an expendable nature that are consumed, worn out, or deteriorate in use for use in offices.
6122 Business Machine Supplies
6131 Custodial Supplies
6132 Building Maintenance Supplies
6141 Garage Supplies
6142 Employee Apparel & Uniforms
6143 Furniture/Equipment Repair Supplies (Advantage name: FURNITURE/EQUIPMENT REPAIR SUP)
6151 Medical Supplies
6161 Consumable Supplies 6162 Non Consumable Supplies
6191 Miscellaneous Supplies
6211 Natural Gas Expenditures for gas utility services (used for heating and air conditioning purposes) from a private or public utility.
6221 Electricity Expenditures for gas utility services (used for heating and air conditioning purposes) from a private or public utility. Draft COA Manual v.1 182
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6241 Heating Oil Expenditures for bulk oil purchases normally used for heating and air conditioning.
6261 Gasoline Expenditures for gasoline purchased in bulk or periodically from a gasoline service station.
6271 Diesel Fuel (Non Heating) Expenditures for gasoline purchased in bulk or periodically from a gasoline service station.
6281 Steam Heat Expenditures for steam (used for heating and air conditioning purposes) from a private or public utility company.
6311 Food Purchase with Bid Expenditures for food used in the school Food Service Program and other programs that allow food expenditures.
6312 Food Purchase No Bid Expenditures for food used in the school Food Service Program and other programs that allow food expenditures.
6313 Cold Components – Satellite
6315 Lunch Expenditures incurred for the Commonwealth of PA program for the school lunch program.
6316 Food Cost - Delivery of Meals Expenditures for food costs paid to a food service management company.
6317 Donated Commodity Usage The market value of all commodities donated to the Food Service Program.
6321 Milk Expenditures for milk purchased including related costs such as storage and transportation.
6341 Snacks - Pre-Packaged Expenditures for food purchased for student snacks, not including milk.
6400 Books & Instructional Aides Expenditures for books, textbooks and periodicals prescribed and available for general use, including any reference books. This category includes the cost of workbooks, textbook binding or repairs, as well as textbooks, which are purchased to be resold or rented. Also recorded here are costs of binding or other repairs to school library books. (Charges are not recorded to this Draft COA Manual v.1 183
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account but to the following subaccounts.) GASB Statement #34 requires school library books to be capitalized if their useful life exceeds one (1) year, and their cost exceeds your school’s capitalization policy.
64CR Books & Instructional Aids – Credit Adjusting Code.
64DR Books & Instructional Aids - Debit Adjusting Code.
6411 Textbooks Expenditures for books, textbooks and periodicals prescribed and available for general use, including any reference books. This category includes the cost of workbooks, textbook binding or repairs, as well as textbooks, which purchased for resale or rental.
6414 Books - Petty Cash
6421 Library Books
6431 Courses of Study
6441 Instructional Aids
6461 Educational Software The expenditures associated with educational software; such as books and periodicals on videotapes, CD-ROMS, audio CD’s, videodisks and diskettes. This includes all on-line course work, reference materials and educational services, such as Scholastic or Classroom Connect. This also includes all software licensing fees and related costs incurred to acquire these materials in this category.
6471 Subscriptions-Magazines, Etc
7000 Equipment/Furniture Property/Land (Advantage name: EQUIP/FURNITURE PROPERTY/LAND) Expenditures for the acquisition of fixed / capital assets, including expenditures for land or existing buildings and improvements of grounds; initial equipment; additional equipment and replacement of equipment. (Charges are not recorded to this account but to the following subaccounts.)
70CR Equipment/Furniture Property/Land-Credit Adjusting Code
70DR Equipment/Furniture Property/Land- Debit Adjusting Code Draft COA Manual v.1 184
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7100 Land & Improvements Expenditures for the purchase of land, land improvements and related professional services. Purchases of air rights, mineral rights and the like are recorded here. Expenditures for the improvement of sites and adjacent ways after acquisition consisting of work such as grading, landscaping, seeding, and planting of shrubs and trees; constructing new sidewalks, roadways, retaining walls, sewers and storm drains, installing hydrants; initial surfacing and soil treatment of athletic fields and tennis courts; furnishing and installing for the first time fixed playground apparatus, flagpoles, gateways, fences, and underground storage tanks which are not parts of building service systems; and demolition work are recorded here. Also, recorded in this account are special assessments against the LEA for capital improvements such as streets, curbs, drains and water systems.
7111 Land Sites
7200 Buildings Expenditures for acquiring existing buildings. This object code is used with the original entry required when recording a capital lease purchase of an existing building for the expenditure reflecting the present value of the minimum lease payments. 7201 Building Sites
7400 Depreciation
7401 Depreciation Expense The portion of the cost of a capital asset which is charged as an expense during a particular period.
7410 Non-Federally Fund Food Service Depreciation (Advantage name: NONFEDERALLY FUN FD SERV DEPR) Depreciation on equipment acquired with funds other than from the Federal Government.
7420 Federally Funded Food Service Depreciation (Advantage name: FEDERALLY FUNDED FOOD SER DEPR) Depreciation on equipment acquired with funds provided by the Federal Government.
7490 Other Depreciation or Use Charges (Advantage name: OTHER DEPREC OR USE CHARGES) Depreciation or other usage charges not applicable to the Food Service Program.
7500 Equipment - Original & Additions (Advantage name: EQUIPMENT - ORIGINAL & ADDIT) Expenditures for original and additional equipment.
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7580 End User Equipment – Original (Advantage name: END USER EQUIP – ORIGINAL)
7581 Asbestos Safe Appar (Advantage name: ASBESTOS SAFE APPAR)
7582 Equipment/ Installation
7591 Equipment- Fixed Assets
7600 Equipment – Replacement Expenditures for replacement equipment. 7611 Furniture & Furnishings (Advantage name: FURNITURE & FURNISH.)
7621 Office Equipment
7631 Educational Equipment
7641 Maintenance Equipment
7651 Non-Capital Equipment Equipment expenditures that have a useful life that extends beyond the current fiscal period but does not meet the School’s Board-approved capitalization policy.
7661 School Computer Equipment
7662 Administrative Computer Equipment (Advantage name: ADMIN COMPUTER EQUIPMENT)
7671 Cafeteria Equipment
7680 End User Equipment – Replacements (Advantage name: END USER EQUIP – REPLACEMENTS) 7700 Amortization Expense The portion of the cost of an intangible asset that is charged as an expense during a particular period
7800 Infrastructure Assets Expenditures for long lived capital assets that normally are stationary in nature and can be preserved for a significantly greater number of years than other capital assets. Examples are roads, bridges, tunnels and sewer systems.
7880 Technology Infrastructure Expenditures for the purchase of the technology infrastructure. The technology infrastructure is the relatively permanent system of cables and equipment within a building. Its components are generally built into the walls, ceilings or closets. It should represent anything that is used to Draft COA Manual v.1 186
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“move data around.” The network infrastructure supports the transfer, exchange and manipulation of data and information. Some examples include: servers, routers, bridges, network switches, telephone switches, network modems, cable modems, connectors, wall mounts, wall jacks / plates and other items such as teleconference infrastructure (bridges).
7900 Other Property Acquisitions of capital assets not classified elsewhere in the 700 series.
8000 Stipends - Other Objects Amounts paid for goods and services not otherwise classified in objects 1000 through 7000. (Charges are not recorded to this account but to the following subaccounts.)
80CR Stipends - Other Objects – Credit Adjusting Code.
80DR Stipends - Other Objects – Debit Adjusting Code.
8112 Underwriters Fees
8113 Elevator & Boiler Inspection
8119 Underwriter's Discount
8211 Reserve/Loss Judgments
8212 Reserve/Loss Judgments-Taxable
8311 Long-Term Interest
8312 Short-Term Interest 8313 Variable Rate Payments
8314 Fixed Swap Payments
8323 Defeasement Interest
8511 Overhead Cost-Categorical-Debit (Advantage name: OVERHEAD COST- CATEGORICAL-DB)
8512 Auditron Charges
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8519 Overhead Cost-Categorical-Credit (Advantage name: OVERHEAD COST- CATEGORICAL-CR)
8811 Refund Prior Year Revenue
8911 Stipends
8912 Scholarships
8913 Awards 8914 Student Activities Transfer
8940 Student Fees Fees for entrance or admission to events such as Science Fair.
8990 Pass-Thru Funds A grantee / sub grantee (receiving entity), such as an IU, SD, AVTS or a consortium should use this object to record expenditures for pass-thru funds that they will pass on to a sub recipient. Intermediate units should also use this object to record PRRI money they receive and pass to a PRRI.
9000 Other Uses of Funds This series of codes is used to classify transactions which record redemption of principal on long- term debt, authority obligations, fund transfers, and transfers to component units (as defined by GASB Statement #14). Charges are not recorded to this account but to the following subaccounts.
90CR Other Uses of Funds - Credit Adjustment code.
90DB Other Uses of Funds - Debit Adjustment code.
9101 Principal Payments Outlays for redemption of the principal of loans and District purchase agreements.
9120 Capital Leases - Software Uses
9181 Defeasement Principal Payment
9191 Bond Discount
9210 Authority Obligations
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9300 Fund Transfers Includes all interfund and intrafund transfers of money. All intrafund transfers must be eliminated for external financial reporting purposes.
9301 Local Share - Federal Program (Advantage name: LOCAL SHARE - FED PROG.)
9302 Special Lump Sum Allocation-Debit (Advantage name: SPEC LUMP SUM ALLOCATION-DB)
9303 Transfer - Other Transfers of money from one fund to another other than transfers to a capital reserve fund or athletic fund. (Include all operating transfers. Do not include residual equity transfers.).
9309 Special Lump Sum Allocation-Credit (Advantage name: SPEC LUMP SUM ALLOCATION-CR)
9901 Temporary
9902 Loss on Sale Of Fixed Assets
9903 Loss on Sale Of Investments
9904 Cost of Goods Sold
9906 Severance Pay Allocation
9910 Inventory New Items
9911 Inventory-Initial Conversion
9912 Inventory Damage Spills 9913 Inventory-Unit Cost Decrease
9914 Inventory Found Items
9915 Inventory-Unit Cost Increase
9916 Inventory-Missing Items
9917 Inventory Obsolete
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9918 Inventory Physical Inventory Adjustment (Advantage name: INVENTORY-PHYS. INV. ADJUSTM'T)
9919 Inventory Expired Items
CPRJ Capital Projects Holding
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9. Revenue Codes
Revenue codes segregate revenues by source. The primary classification differentiates Local, State and Federal revenue sources.
9.1 Local Tax Revenue
6114 Payment In Lieu Of Current Tax-State/Local (Advantage name: PMT IN LIEU OF CURR TAX-ST/LOC) Revenue received in lieu of taxes for property withdrawn from the tax rolls of the School District for public housing, forest lands, game lands, water conservation or flood control. (This revenue is classified “From Local Sources” although payments may be received from Public Housing Authorities, the Department of Education, the Department of Environmental Resources, the State Game Commission or the County Commissioners.)
6131 ACT 1 EIT (Advantage name: ACT 1 EIT)
6132 ACT 1 PIT (Advantage name: ACT 1 PIT )
6162 Current Liquor Sales Tax Revenue received by the School District of Philadelphia from taxes on by-the-drink retail sales of liquor, malt and brewed beverages, which are sold or dispensed by any hotel, restaurant, club or person located in the School District and licensed by the Commonwealth of Pennsylvania to sell or dispense liquor, malt or brewed beverages.
6165 Current General Business Taxes
6166 Current Business Use & Occupancy Taxes (Advantage name: CURR BUS USE & OCCUPANCY TAXES) Revenue received from taxes imposed on the use or occupancy of real estate for the purpose of carrying on business, trade, occupation, profession, vocation or any other commercial or industrial activity within the jurisdiction of the first class school district.
6167 Current Non-Business Income Taxes (Advantage name: CURRENT NON-BUS INCOME TAXES) Revenue received from taxes applied by the School District of Philadelphia as a first class school district to non-business income from dividends, interest or securities, etc.
6168 Cleared Taxes
6213 Discounts on Act 50 Tax Reform Discounts taken on taxes levied under Act 50 of 1998.
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6214 Discounts on Act 50 Homestead Discounts taken on Homestead and Farmstead taxes levied under Act 50 of 1998.
6230 Revenue Forgone Due to Homestead (Advantage name: REV FORGONE DUE TO HOMESTEAD)
6231 Homestead Exclusion The Homestead Exclusion may be any amount the district determines as appropriate but may not exceed 50 percent of the median (exact middle) assessed value of all eligible properties within the district. A Homestead is defined as the residence, including land and any other structures located on the parcel of property, which has met the following conditions: Must be the owner’s primary domicile. Property may not be owned by a business. Property owner has applied for the exclusion.
6232 Farmstead Exclusion Act 50 requires local school districts to provide for a Farmstead Exclusion if they provide Homestead Exclusion. The amount of the Farmstead Exclusion may be any amount the district chooses, but may not exceed the amount provided for the Homestead Exclusion. A farm may receive both a Homestead and Farmstead Exclusion at the same time. For a property to qualify for a Farmstead Exclusion, it must meet several conditions as defined by the Act: Farmhouses must be the owner’s primary domicile. Farms must be a minimum of ten (10) contiguous acres (multiple parcels may be included but must be contiguous). Buildings must be used in “commercial agricultural production.” Buildings must not be subject to any other preferential tax treatment. The Farmstead applies to the buildings only; therefore, the land would be eligible to remain qualified for “clean and green.”
6411 Delinquent Real Estate Taxes Revenue received from taxes assessed and levied upon real property, which have become delinquent.
6413 Delinquent Public Utility Realty Tax (Advantage name: DELINQUENT PUB UTIL REALTY TAX Revenue received under terms of the Public Utility Realty Tax Act (Act 66 of 1970), which have become delinquent.
6462 Delinquent Liquor Sales Taxes Revenue received from assessments of Liquor Sales Taxes in the Philadelphia School District, which have become delinquent.
6465 Delinquent General Business Taxes (Advantage name: DELINQUENT GENERAL BUS TAXES) Revenue received from assessments on certain occupations, trades and professions, as well as merchants, vendors and others for the privilege of doing business within the jurisdiction of the first class school district, which have become delinquent.
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6466 Delinquent Business Use & Occupancy Taxes (Advantage name: DELINQUENT BUS USE & OCC TAXES) Revenue received from taxes imposed on the use or occupancy of real estate for the purpose of carrying on business, trade, occupation, profession, vocation or any other commercial or industrial activity within the jurisdiction of the School District of Philadelphia as a first class school district, which have become delinquent.
6467 Delinquent Non-Business Income Tax (Advantage name: DELINQUENT NON-BUS INCOME TAX) Revenue received from taxes applied by the first class school district to non-business income from dividends, interest on securities, etc., which have become delinquent.
9.2 Local Non Tax Revenue
6511 Interest On Investments & Bank Accounts (Advantage name: INT ON INVESTMENTS & BANK ACC) Bank interest earnings based on allowable investments as delineated in the Public School Code and the School District Investment Policy. 6512 Interest On Short-Term Investments (Advantage name: INT ON SHORT-TERM INVESTMENTS) Interest earned on allowable investments as delineated in the Public School Code and the School District Investment Policy.
6513 Interest on Long-Term Investments (Advantage name: INT ON LONG-TERM INVESTMENTS)
6514 Time Value Earnings From Interest Rate Management Agreements (Advantage name: VARIABLE RATE INCOME)
6520 Dividends On Investments Dividends revenue received from stocks held for investments.
6530 Gains or Loss on Sale of Invs (Advantage name: GAINS OR LOSS ON SALE OF INVS) Gains or losses realized from the sale of bonds or stocks. Gains or losses represent the difference between sales proceeds and cost as of the date of sale. Also, record to the account any changes in fair value investment balances required by GASB Statement #31. (Generally, this account is used in proprietary fund accounting and reporting and entity-wide external financial reporting under GASB Statement #34.)
6540 Earnings on Inv in Real Property (Advantage name: EARNINGS ON INV IN REAL PROP) Revenue received for rental, use charges and other income on real property held for investment purposes.
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6590 Other Earnings On Investments Interest earnings not classified elsewhere in the 6500 series of accounts.
6611 Daily Sales – School Lunch Programs (Advantage name: DAILY SALES-SCH LUNCH PROGS) Revenue received from students for the sale of reimbursable lunches.
6612 Daily Sales – School Breakfast Program (Advantage name: DAILY SALES-SCH BREAKFAST PROG) Revenue received from students for the sale of reimbursable breakfasts.
6613 Daily Sales – Milk Revenue received from students for the sale of milk, which is reimbursable.
6614 Food Service Revenue Undistributed (Advantage name: FOOD SERV REV – UNDISTRIBUTED)
6621 Non RE Programs Student Platters (Advantage name: NONRE PGMS STUDENT PLATTERS)
6622 Non RE Programs Student Ala Carte (Advantage name: NONRE PGMS STUDENT ALA CARTE)
6623 Non RE Programs Student Breakfast (Advantage name: NONRE PGMS STUDENT BREAKFAST)
6624 Non RE Programs Adult Ala Carte (Advantage name: NONRE PGMS ADULT ALA CARTE)
6630 Special Functions Revenue received from students, adults and / or organizations for the sale of food products and services for special functions (i.e., Athletic Banquets).
6640 Noncash Contributions
6650 Price Red- Red Price & Fr MLS (Advantage name: PRICE RED - RED PRICE & FR MLS)
6690 Other Food Service Revenues Represents cash a la carte sales in Food Service locations.
6810 Revenue from Local Governmental Unit (Advantage name: REV FROM LOC GOVERNMENTAL UNIT) Revenues from the appropriation of another local governmental unit (other than another LEA). The LEA receiving the revenue is not the final authority, within legal limits, in
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determining the amount of money to be received, and the money is raised by taxes or other means, which are not earmarked for school purposes. This classification could include revenue from townships, municipalities, counties, etc.
6811 Revenue- Parking Authority These are funds provided to the School District based on any excess revenues of the Parking Authority’s operations over and above their required payment to the City of Philadelphia.
6812 Gaming Revenue
6820 Revenue Received from Ent Act As Agent (Advantage name: REV REC FROM ENT ACT AS AGENT)
6821 State Revenue Received from other PA Public Schools (Advantage name: ST REV REC FROM OTH PA PUB SCH State revenue received from a Pennsylvania school district, area vocational-technical school or an intermediate unit as an agent of the Commonwealth of PA.
6911 Rental - Other Accounts for charges to organizations using School District facilities other than schools and the central administration building.
6912 Rental - Use Of School Facilities (Advantage name: RENTAL - USE OF SCH FACILITIES) Accounts for charges to organizations using school facilities for private functions.
6913 Rental- Vehicle
6914 Rental - Use Of 440 N. Broad St. Accounts for charges to organizations using the central administration building for private functions.
6915 Rental – Charter Schools
6921 Other Local Revenue – Gifts A capital contribution is a grant or contribution restricted for capital purposes. Capital contributions are reported separately after non-operating revenues and expenses on the Proprietary Fund Statement of Revenue, Expenses and Changes in Fund Net Assets.
6922 Annenberg Challenge Grant
6923 William Penn Grant
6924 Trust Contributions-Expendable Accounts for funds where both principal and earnings may be used to support School District programs that benefit either the district itself or its students. Draft COA Manual v.1 195
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6925 Trust Contributions-Nonexpendable (Advantage name: TRUST CONTRIBUTIONS- NONEXPND) Accounts for resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support district programs that benefit the School District itself or its students.
6931 Gain or Loss on Sale of Pubs (Advantage name: GAIN OR LOSS ON SALE OF PUBS)
6932 Gain or Loss On Sale Of Scrap Gain or Sale on the loss of personal property.
6933 Income – Sale Other Materials
6941 Non-Resident Students Revenue received from students, their parents or their guardians for education provided by the LEA. Include payments of tuition received from the Federal Government for children living in Federal installations over which the Federal Government has exclusive jurisdiction. Do not record payments for education received from other LEAs here. See following sub-accounts.
6943 Adult Education Tuition Revenue received for adult education programs provided by the LEA.
6944 Receipts From Other Local Educational Agencies (LEAs) In Pennsylvania (Advantage name: RECEIPTS FROM OTHER LEAS IN PA) Monies received from other LEAs in Pennsylvania for education provided to pupils from the paying LEA.
6945 Receipt From Out-Of-State Local Educational Agencies (LEAs) (Advantage name: RECEIPT FROM OUT-OF-STATE LEAS) Monies received from out-of-state LEAs for education provided and transportation of pupils from the paying LEA.
6946 Receipt from Mem Dist-AVT/ SP Program (Advantage name: RECPT FROM MEM DIST- AVT/SP PGM)
6947 IU Mem Dist Sup by Withholding (Advantage name: IU MEM DIST SUP BY WITHHOLDING)
6948 IU Mem Dist Sup by Dir Contrib (Advantage name: IU MEM DIST SUP BY DIR CONTRIB)
6951 Transportation Fees
6952 Printing Fees
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6960 Service Provided Other Local Government Units (Advantage name: SVC PROV OTHER LOCAL GOV UNITS)
6961 Receipt from Other LEA’s in Pennsylvania - Transportation(Advantage name: RECPT FR OTH LEAS IN PA-TRANS)
6969 Other Services Provided to Other LEA’s (Advantage name: OTHER SERVICES PROV OTHER LEA)
6970 Services Provided Other Funds Services provided other funds for services such as printing or data processing, etc. This account is used normally only by the Internal Services Fund.
6981 Revenue from #4A County Assistance (Advantage name: REV FROM #4A COUNTY ASSISTANCE)
6982 Revenue From Fees Title XX Now Inactive- Formerly, Title XX payments for subsidized children enrolled in CELC
6983 Revenue From Fees Child Care Payment from the State for non subsidized slots. Currently, only one child is eligible. Ends June 30, 2011.
6984 Revenue Child Care Information Services (Advantage name: REV CHILD CARE INFO SERV) Fees assessed on children enrolled in the centers based on income. Reimbursement is from Child Care Information Services. (CCIS), who is now responsible for enrolling children in our centers.
6986 Revenue Fees Am School Age Inactive - Formerly Miscellaneous fees
6985 Revenue Fees Transitional CC (Advantage name: REV FEES TRANSITIONAL CC)
6986 Revenue Fees AM School Age (Advantage name: REV FEES AM SCHOOL AGE)
6987 Revenue Fees Durham Inactive. Formerly represented fees assessed on children enrolled at the Durham Child Care Center.
6988 Revenue Fees Transportation CC (Advantage name: REV FEES TRANSPORTATION CC)
6989 Revenue Fees Parent Co-op Nursery (Advantage name: REV FEES PARENT CO-OP NURSERY)
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6991 Refunds of Prior Years Expenses (Advantage name: REFUNDS OF PRIOR YEARS' EXPS) Refunds are receipts of cash returning all or part of a prior period(s) expenditure. However, refunds or prior period expenditures, which are recurring refunds, should be netted against current period expenditures.
6992 Insurance Recoveries
6993 Restitution - Damage School Property (Advantage name: RESTITUTION - DAMAGE SCH PROP)
6994 Payments- Lost Books, Inst, Etc (Advantage name: PMTS - LOST BOOKS, INST, ETC.)
6995 Restitution / Settlement
6996 Settlement-Bank U & O Taxes (Advantage name: SETTLEMENT-BANK U & O TAXES) Revenue derived from temporary settlements with commercial banks negotiated by the City Solicitor’s Office on behalf of the School District.
6997 Transcript Fees
6998 Bid Document Fees
6999 City Contributions This grant represents an assignment of funds by the City of Philadelphia to the School District for operating purposes.
699A Witness Fees
699B Commissions
699G G.E.D. Testing
699D Non-Abatable Expenses
699E Voluntary Contribution Program
699F Parking Lot Revenue
699G Rev Categorical Misc Local Governments (Advantage name: REV CATEGORICAL MISC LOCAL-GOV)
699H Revenue-Miscellaneous Private
699I Advance
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699J Recovery
699K Revenue Accounting Adjustment – Debit (Advantage name: REVENUE ACCOUNTING ADJ – DR)
699L Revenue Accounting Adjustment – Credit (Advantage name: REVENUE ACCOUNTING ADJ – CR)
699M Lien Sale
699N Income E-Rate Reimbursement
699P City Payment - Beacon Schools
699Q Reimbursement of Security Cost
699R Classroom Plus
699S Revenue – Stadium Agreements (Advantage name: REV. - STADIUM AGREEMENTS)
699T Philadelphia Children’s First Fund (Advantage name: PHILA. CHILDREN'S FIRST FUND)
699U Revenue - Northeast Supersite (Advantage name: REV. - NORTHEAST SUPERSITE)
699V Revenue - Gratz Supersite (Advantage name: REV. - GRATZ SUPERSITE)
699W Revenue – Germantown Supersite (Advantage name: REV. - GERMANTOWN SUPERSITE)
699X Revenue – South Philadelphia Supersite (Advantage name: REV. - SOUTH PHILA. SUPERSITE)
699Y Revenue – Future Supersite (Advantage name: REV. - FUTURE SUPERSITE)
699Z SEPTA Fees
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9.3 State Revenue
7111 Gross Basic Education Funding (Advantage name: EQUALIZED SUBSIDY FOR BASIC ED) This is gross revenue received from the Commonwealth of Pennsylvania designated for all basic education purposes.
7112 Reimbursement Of Prior Year Intermediate Unit (IU) Advances (Advantage name: REIMB OF PRIOR YEAR I.U. ADV) The Commonwealth reduces the Gross Basic Education Subsidy for an amount recoverable based upon payments by the Commonwealth to the Philadelphia IU for Special Education Transportation and Management Services.
7115 Read To Succeed
7120 General Operating Subsidy (This account is used by the intermediate unit only.) Revenue received from the Commonwealth of PA to support the operational expense of the intermediate unit.
7130 Capital Subsidy
7141 Charter Transition
7142 Charter Non-Public
7144 Charter/Cyber School Reimbursement Revenue received by the School District from the Commonwealth of Pennsylvania for students enrolled in charter schools per Section 2591 of the Public School Code.
7150 School Performance Incentives
7160 Tuition For Child In Private Homes (Advantage name: TUI FOR CHILD IN PRIVATE HOMES) Revenue received from the Commonwealth of PA as tuition for children who are orphans and / or children placed in private homes by the court. Payments are made in accordance with Section 1305 and 1306 of the Public School Code.
7170 Empowerment/ School Improvement Grants (Advantage name: EMPOWERMENT/ SCHOOL IMPROV GRA Grants distributed to the School District to assist in the implementation of the school improvement plan.
7180 Staff and Program Development
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7210 Homebound Instruction Revenue received from the Commonwealth of Pennsylvania as payment for expenses incurred for the instruction of homebound pupils. Payments are made in accordance with Section 2510.1 of the Public School Code.
7211 School District Additional Funding (Advantage name: SCHOOL DIST ADDITIONAL FUNDING)
7220 Vocational Education Revenue received from the Commonwealth of Pennsylvania for vocational education expenditures, which are classified as current operating expenditures and also for preliminary expenses in establishing an area vocational education school. Payments are made in accordance with Sections 2504, 2506 and 2507 of the Public School Code.
722A Innovative Learning
7230 Alternative Education Revenue received from the Commonwealth of Pennsylvania for alternative education expenditures. Alternative education is specialized educational instruction and support services to students removed from regular classrooms because of disruptive behavior. These funds enable schools to provide students with a sound education course of study and counseling designed to modify disruptive behavior and return the students to a regular school curriculum. 7240 Driver Education – Student Revenue received from the Commonwealth of PA for conducting a standardized driver education program. Payments are made in accordance with Section 2504.1 of the Public School Code. Funding source – 232.
7250 Migratory Children Revenue received from the Commonwealth of PA for attendance of Migratory Children in accordance with Section 2502 (Act 341 of 1959) and Section 2509.2 of the Public School Code. Funding source – 233.
7260 Job Training Partnership Act
7271 Special Education Fund For School Aged Pupils (Advantage name: SP ED FUND FOR SCH AGED PUPILS Revenue received from the Commonwealth of Pennsylvania for expenditures incurred in instructing school age special education students.
7272 Early Intervention – Handicapped Child (Advantage name: EARLY INTERV- HANDICAPPED CHILD)
7280 Adult Literacy Revenue received from the Commonwealth of Pennsylvania to expand the availability of adult literacy and other adult education programs authorized by Act 143 of 1986.
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7291 Educational Assistance Program Revenue received from the Commonwealth of Pennsylvania as part of the Tutoring Initiative authorized by Act 48 of 2003. Funding is available only to School Districts and CTC/ AVTS. Classroom Plus revenue should not be coded to this account but should be coded to the 6949 account code.
7292 Pregnant & Teen Parenting Revenue received from the Commonwealth of Pennsylvania for Pre-K Counts.
7310 Transportation (Regular & Additional) (Advantage name: TRANSPORT (REG & ADDITIONAL) Revenue received from the Commonwealth of Pennsylvania for pupil transportation expenditures and / or board and lodging in lieu of transportation. Payments for pupil transportation are made in accordance with Section 2541 of the Public School Code. Payments for board and lodging in lieu of transportation are made in accordance with Section 2542 of the Public School Code. This account also includes transportation subsidies for nonpublic and charter school students.
7320 Rentals and Sinking Fund Payments Revenue received from the Commonwealth of Pennsylvania as a full or partial payment for approved lease rentals, sinking fund obligations, or any School District debt obligations for which the Department of Education has assigned a lease number. 7330 Health Services (ACT 25) Revenue received from the Commonwealth of PA for health service expenditures. Payments are made in accordance with Section 2505.1 of the Public School Code and include revenue for medical, dental, nurse and Act 25 health services. Funding source - 330
7331 Nurse Services Revenue received from the Commonwealth of Pennsylvania for nurse service expenditures.
7332 Medical and Dental Services Revenue received from the Commonwealth of Pennsylvania for medical, dental and Act 25 health services expenditures.
7340 Supp Reimbursement Basic Education Expense(Advantage name: SUPP REIMB BASIC ED EXP)
7350 Sewage Treatment Operations Revenue received from the Commonwealth of PA via the Department of Environmental Resources as subsidy of annual operation costs of a sewage treatment plant. Payments are made in accordance with Act 339 of 1953. Record to this account all environment revenues received from the Commonwealth of PA. Funding source – 350.
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7360 Safe Schools Revenue received from the Commonwealth of PA for Safe School programs. Funding source – 360.
7400 Vocational Training the Unemployed (Advantage name: VOCATIONAL TRNG THE UNEMPLOYED) Revenue received from the Commonwealth of PA for vocational training of the unemployed. Payments are made in accordance with Section 2508.3 of the Public School Code. This account includes State payments for customized job training (CJT). Funding source 265.
7501 Demonstration Project Revenue received from the Commonwealth of Pennsylvania authorized by Act 48 of 2003 for school districts to implement research-based programs to boost student achievement.
7502 State Revenue - Miscellaneous Revenue received from the Commonwealth of Pennsylvania to allow high school students to earn college credits while completing high school.
7503 Project 720 High School Reform Revenue received from the Commonwealth of Pennsylvania for school districts for high school reform projects.
7511 School District Additional State Funding (Advantage name: SCHOOL DIST ADD STATE FUNDING)
755G Rev Categorical Miscellaneous – State (Advantage name: REV CATEGORICAL MISC – STATE)
7599 College and Career Counseling Revenue received not specifically accounted for elsewhere in the 7000 series of accounts. Include in this revenue code payments received for ELECT, school demonstration grants and from other State agencies such as the Department of Environmental Resources and DCED.
7600 (Advantage name: SUBSIDIES MILK LUNCH & BRKF-ST)
7601 Subsidies Milk Lunch – State Represents monthly state reimbursement from PDE for lunch meals.
7602 Subsidies Milk Breakfast-State Represents monthly state reimbursement from PDE for free/reduced breakfast meals.
7603 State – Subsidies – Snack
7604 Subsidies Twilight Meal Program (Advantage name: SUBSIDIES TWILIGHT MEAL PROGRA)
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Represents monthly reimbursement from USDA via PDE for free/reduced dinner meals under NSLP.
7700 Revenue, Nonpublic Subsidy-Act 89 (Advantage name: REVENUE, NONPUB SUBSIDY- ACT 89 Revenue received from the Commonwealth of Pennsylvania for payment of expenditures incurred in operation of programs authorized by Act 89 of 1975. (This account is used by the intermediate unit only.)
7810 State Share Subsidies & Medicare Tax (Advantage name: STATE SHARE SSI & MEDICARE TAX Revenue received from the Commonwealth of Pennsylvania designated as the Commonwealth’s matching share of the employer’s contribution of the Social Security and Medicare Taxes for covered employees who are not Federally funded
7820 State Share Retirement Contributions (Advantage name: STATE SHARE RETIREMENT CONTRIB Revenue received from the Commonwealth of Pennsylvania designated as the Commonwealth’s matching share of the employer’s contribution of Retirement Contributions for active members of the Public School Employees Retirement System.
7910 Educational Technology Revenue received from the Commonwealth of PA to provide administrative staff, students and teachers with improved access to a broad array of courses and research materials. Record to this account grants received to upgrade the school’s network and hardware and software capabilities so that schools are prepared for interconnectivity through the Pennsylvania Education Network (PEN). Include revenue from Act 183 e- Fund grants here. Funding source 340.
7920 Classrooms For The Future Revenue received from the Commonwealth of Pennsylvania to provide laptops for high school classroom desks in English, mathematics, science and social studies in public school districts and career and technical centers.
9.4 Federal Revenue
8110 Payments Federal Impact Area-Pl 81-874 (Advantage name: PMTS FED IMPACT AREA- PL 81-874 Revenues received under Public Law 81-874 for current expenses as financial assistance to the School District of Philadelphia which are so affected by the presence of Federal activities as to be classified “Federally Impacted,” and for disaster assistance to the School District of Philadelphia
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in Federally declared disaster areas. (If desired, the School District may subdivide this account to specify P.L. 81-874 Part A and P.L. 81-874 Part B.)
8190 Other Unrestricted Federal Grants –In – Aid – Federal (Advantage name: OTH UNRES FED GRTS-IN-AID FED
8200 Unrestricted Grants – In – Aid Federal Government (Advantage name: UNRES GRTS-IN- AID FEDERAL GOV
8310 Payments Federal Impact Area PL 81-85(Advantage name: PMTS FED IMPACT AREA- PL 81-815) Revenue received under Public Law 81-815 for capital outlay as financial assistance to LEAs, which are so affected by the presence of Federal activities to be classified as “Federally Impacted.”
8320 Energy Conservation Grants (TA) (ECM) (Advantage name: ENERGY CONSERV GRTS (TA) (ECM)) (Duplicate of 8650). Revenues for both current expenses and capital outlay received from the Federal Government through direct grants for Technical Assistance (TA) and for Energy Conservation Measures (ECM) program.
8390 Other Restricted Federal Grants-in-Aid (Advantage name: OTH RESTRICTED FED GRTS-IN-AID Revenue received directly from the Federal Government not specified elsewhere in the 8300 series of accounts.
839G Revenue Federal District
8511 ESEA, Title IV
8512 Idea-B Revenue received for the education of individuals with disabilities under IDEA, Part B, including section 611 money.
8514 Education Disadvantaged Children -ESEA, Title I (Advantage name: ED DISADV CHILD -ESEA, TITLE I Revenue received for the education of disadvantaged children under NCLB, Title I. Funding for programs such as Comprehensive School Reform Program, Reading First, Even Start, and Improving Literacy Through Libraries (list not all inclusive) should be recorded in this account.
8515 Disabilities Education Act Section 619 (Advantage name: DISABILITIES EDUC ACT SECT 619 Revenue received for the education of children under NCLB Title II. Improving Teacher Quality, and Eisenhower Professional Development (list not all inclusive) are samples of funding.
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8516 LEP/ Immigrant (Advantage name: LEP/ IMMIGRANT Revenue received for the education of children under NCLB, Title III. Includes Grants for English Language Acquisition, and Technology Literacy Challenge (list not all inclusive). 8517 Capital Expenses - Title I Revenue received for the education of children under NCLB, Title IV. Includes funding for Safe and Drug-Free Schools and Communities, and 21st Century Learning Communities (list not all inclusive).
8518 NCLB-Title V (Advantage name: NCLB-TITLE V Revenue received for the education of children under NCLB, Title V. Includes Innovative Programs, and Smaller Learning Communities (list not all inclusive). Also record Federal Funds for Public Charter Schools To Charter Schools (“Charter School Now” Federal Startup Funds). As of 2008 this program will no longer be funded by the federal government.
8519 Other Grants ESEA/IDEA Program Revenue received for the education of children under NCLB, Title VI. Includes programs such as Improving Academic Achievement, and Rural Education Initiative (list not all inclusive).
8521 Vocational Educational - Operating Expenses (Advantage name: VOCATIONAL ED - OPERATING EXPS Revenue received for vocational education expenditures classified as current operating expenditures. Include here Carl Perkins grants.
8522 Vocational Education – Capital Outlay (Advantage name: VOCATIONAL ED - CAPITAL OUTLAY Revenue received from incurring vocational education expenditures for equipment or other capital outlay purposes including construction, but not rental subsidies. This revenue account is used to distinguish revenues made for capital outlay from those for current expenditures as needed for basic instructional purposes.
8531 Subsidies Milk Lunch-Federal Represents monthly federal reimbursement via PDE under federal National School Lunch program (NSLP).
8532 Subsidies Non Food Assistance – Federal (Advantage name: SUBSIDIES NONFOOD ASSIST- FED. Federal funds received and designated for Food Service Equipment.
8533 Value Of Donated Commodities – Federal (Advantage name: VALUE OF DONATED COMMOD - FED. Represents dollar value of USDA donated commodities utilized in SDP food service operations.
8534 Cash in Lieu of Donated Commodities (Advantage name: CASH IN LIEU OF DONATED COMMOD) Revenue received in lieu of donated commodities.
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8535 Subsidies Milk Breakfast- Federal (Advantage name: SUBSIDIES MILK BREAKFAST- FED. Represents monthly federal reimbursement via PDE for breakfast meals under federal National School Lunch program (NSLP).
8536 Subsidies Snack – Federal Represents monthly federal reimbursement via PDE for after school snacks under federal National School Lunch program (NSLP).
8537 Federal Funds - Early Childhood (Advantage name: FED FUNDS - EARLY CHILDHOOD Represents monthly federal reimbursement via PDE for early childhood and head start meal operations.
8538 Food Service – Summer Programs
8540 Nutrition Education & Training Revenue received to administer Nutrition Education and Training Grants under the authority of P.L. 95-166.
8550 Career Education Incentive Act
8560 Federal Block Grants ESEA Title VI (Advantage name: FED BLOCK GRTS ESEA TITLE VI) Revenue from Federal Block Grant Legislation, Public Law 97-35.
8580 Child Care & Develop Block Grants (Advantage name: CHILD CARE & DEV BLOCK GRANTS Federal revenue received from the Commonwealth of School District of Philadelphia to assist low-income families with child care services. The purpose of the program is to increase the availability, affordability, and quality of child care; and to increase the availability of early childhood development, and before/after school programs. One example of this funding is the Family Center Grant.
8610 Homeless Assistance Act Revenue received for programs conducted under the Stewart B. McKinney Homeless Assistance Act. The Homeless Children and Youth Grant is an example of this revenue.
8620 Adult Basic Education Revenue received for Adult Basic Education Program expenditures.
8630 Comprehensive Emp & Training (Advantage name: COMPREHENSIVE EMP &TRNG (CETA))
8640 Economic Opportunity Act (Headstart) (Advantage name: ECONOMIC OPPOR ACT (HEADSTART)
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Revenue received for Economic Opportunity Program expenditures. Funding source -830.
8650 Energy Conservation Grants (TA) (ECM) (Advantage name: ENERGY CONSERV GRTS (TA) (ECM))
8660 Job Training Partnership Act Funds to train economically disadvantaged persons and others for permanent, private sector employment.
8670 Drug Free Schools
8680 Goals 2000 Educate America Act
8690 Other Restricted Federal Grants-In-Aid through the Commonwealth of Pennsylvania (Advantage name: OH RES FED GRT-IN-AID THRU COM Record revenue received for Other Restricted Federal Grants-In-Aid through the Commonwealth of Pennsylvania not recorded in the 8600 series above. Some examples include Learn and Serve, and Library Grants.
869G Rev Categorical Misc Federal Indir (Advantage name: REV CATEGORICAL MISC-FED INDIR)
8701 ARRA - IDEA-B ARRA revenue received for the education of individuals with disabilities under IDEA, Part B, including section 611 money.
8702 ARRA - IDEA, Section 619 ARRA revenue received for the education of pre-school children with disabilities under the provisions of IDEA, Section 619. Funding source 982.
8703 ARRA - TITLE I PARTS A & D ARRA revenue received for the education of disadvantaged children under Title I, Parts A & D.
8704 ARRA – Title I, School Improvement (Advantage name: ARRA - TITLE I, SCH IMPROVEMENT ARRA revenue received under Title I – School Improvement. Funding source 984. 8705 (Advantage name: ARRA - TITLE II, PART D ED TEC.
8706 ARRA - McKinney Vento Homeless ARRA revenue received for programs conducted under the McKinney-Vento Homeless Assistance Act.
8707 ARRA National School Lunch Program Equipment (Advantage name: ARRA - NAT SCH LUNCH PROG EQUI ARRA revenue received under the NSLP Equipment Assistance Grant.
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8708 ARRA State Fiscal Stimulus (Advantage name: ARRA - STATE FISCAL STABIL FD) ARRA revenue received under the State Fiscal Stabilization Fund. Funding sources: Basic Education Funding up to the index - 988, Basic Ed Funding over the index - 989, State Fiscal Stabilization Grant for Higher Education Institutions – 990.
8721 ARRA - Head Start ARRA revenue received for Head Start and Early Head Start programs. Funding source 991.
8731 ARRA - Build America Bonds
8810 Medicaid - Access SBAP is a Medicaid Assistance program that reimburses school entities for direct, eligible health- related services including transportation. These services are provided to Medicaid Assistance enrolled, special needs students, and reimbursement claims are processed through Leader Services. Reimbursable services include, but are not limited to, occupational therapy, physical therapy and psychological counseling. Payments for SBAP costs come from the Department of Education (PDE) through the completion of the PDE-352 ACCESS Funds Request Form.
8820 Transportation Reimbursement Medical Assistance (Advantage name: TRANSPORTATION REIMB MED ASST) The Administrative Claiming Program reimburses LEAs for the costs associated with transportation Medicaid-related activities. These funds also include the partial reimbursement that schools receive on behalf of the service fees paid to Leader Services for the processing of their SBAP claims. Payments for SBAP Administrative Claiming are received from the Department of Public Welfare.
8830 Medical Assistance Early Intervention (Advantage name: MED ASSIST EARLY INTERVENTION) Reimbursements received from the Federal Government through the Commonwealth of PA for eligible related health services provided to early intervention students as part of their Individual Education Plan (IEP). Funding source - 893
8890 Early Periodic Screening and Diagnostic Testing - Title XIX (Advantage name: EPSDT - TITLE XIX) The Administrative Claiming Program reimburses LEAs for the costs associated with early periodic screening and diagnostic testing Medicaid-related activities. These funds also include the partial reimbursement that schools receive on behalf of the service fees paid to Leader Services for the processing of their SBAP claims. Payments for SBAP Administrative Claiming are received from the Department of Public Welfare.
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9.5 Other Financing Sources
9110 Bond Issue Proceeds The face value of bonds issued.
9111 Other Finance Sources – Capital Leases (Advantage name: OTH FIN SOURCES- CAPITAL LEASES
9120 Proceeds from Refunding of Bonds Proceeds that represent monies received due to the refunding of bond issues.
9121 Proceeds of Swaption Refunding
9123 BASIS SWAP 1999B
9124 BASIS SWAP 2004D
9125 BASIS SWAP 2005B
9130 Bond Premiums Premiums received from the sale of bond issues.
9200 Proceeds from Extended Term Financing (Advantage name: PROCEEDS FROM EXT TERM FINAN) Proceeds from extended term financing agreements other than the sale of bonds. This includes but is not limited to notes.
9310 General Fund Transfers Fund transfers from the General Fund.
9320 Special Revenue Fund Transfers Fund transfers from Special Revenue Funds.
9330 Capital Projects Fund Transfers (Advantage name: CAPITAL PROJS FUND TRANSFERS) Fund transfers from the Capital Projects Fund.
9340 Debt Service Fund Transfers Fund transfers from the Debt Service Fund.
9341 Debt Service Fund Transfers Credits (Advantage name: DEBT SERVICE FUND TRANSFERS CR
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9351 Food Service Fund Transfers Fund transfers from the Food Service Fund.
9359 Other Enterprise Fund Transfer Fund transfers from all other Enterprise Funds.
9360 Internal Service Fund Transfer Fund transfers from Internal Service Funds.
9370 Trust and Agency Fund Transfer Fund transfers from Trust and Agency Funds.
9380 Activity Fund Transfers Fund transfers from Activity Funds.
9400 Sale/Compensation Loss Of Fixed Assets (Advantage name: SALE/COMP LOSS OF FIXED ASSETS Monies received from the sale of or compensation for the loss of fixed assets.
9710 Operations Transfer from Component Unit (Advantage name :OPER TRANS FROM COMPONENT UNIT Transfers received by the primary government from its component units. Review the definition of a component unit before recording revenue to this account code. The Commonwealth of PA is not the primary government of any LEA. 9720 Operations Transfers from Primary Governments (Advantage name: OPER TRANS FROM PRIMARY GOVS Transfers received by the component unit from the primary government. The Commonwealth of PA is not the primary government of any LEA.
9801 Gain On Fix Asset (System Use)
9802 Sale Of Fix Asset (System Use)
9803 Warehouse Sales (System Use) Accounts for revenue resulting from internal sales from the District’s Print Shop and Warehouse.
9900 Other Financing Sources
9990 Insurance Refunds
9999 Miscellaneous Revenue Clearing Account (Advantage name: MISC REVENUE CLEARING ACCT Accounts temporarily for revenue receipts where the final source is to be determined. Amounts are ultimately cleared out to other revenue codes.
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10. Balance Sheet Accounts
10.1 Assets
1000 Member's Equity – Consolidated
1101 Petty Cash A small fund of money for incidental expenses.
1201 Petty Cash Advances Advance provided to the employee to purchase legitimate petty cash items.
1202 Cash 030-628-2
1203 Cash Child Care -0302059
1204 Cash Mellon 2-911-634
1205 Cash Demand Accounts
1206 Cash First Union 00-81-273
1207 Student Tokens In Schools
1208 Cash Sales - Student Tokens
1209 Cash Sales - Subsidies
1211 $Pend$ C Acct. 0033-1942
1212 Payroll 'D' 078-218-5
1213 Payroll 'E' (Manuals) 078-221
1214 Unclaimed Monies 200-17360
1215 Sinking Fund 030-381-8
1216 Payroll Advance A cash loan until the next payday.
1217 Summer Payroll – July
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1218 Summer Payroll – August
1221 Transportation 00-00-93-52
1222 Cafeteria Fund 00-00-83-66
1223 Student Record Info 0171-4478
1224 Con Cash PNC Bank 0522-803-42
1225 Cash Transfers A cash transfer consists of the payment of currency or transferable deposit by one unit to another without any counterpart.
1226 Cash Transfers A cash transfer consists of the payment of currency or transferable deposit by one unit to another without any counterpart.
1227 Cash In Transit Money that has been physically taken to the bank and deposited, but due to timing / processing delays, does not show up on the bank statement.
1297 Consolidated Cash Equity The amount of cash after debits and credits are taken into account.
1298 Transaction Clear - Continent
1299 Cash Clearing - P/R Man. & VOI
1300 Certificate Of Deposit A certificate of deposit or CD is a time deposit, a financial product commonly offered to consumers by banks, thrift institutions, and credit unions.
1301 Certificate of Deposit-First Union
1302 Certificate of Deposit- Republic First
1303 Certificate of Deposit- Mellon
1304 Berean Federal Savings Bank
1305 Certificate of Deposit - Commerce Bank
1306 United Bank Of Philadelphia
1307 Certificate of Deposit - PNC Bank
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1308 Certificate of Deposit - Hudson Bank
1400 Repurchase Agreement An agreement of one party to sell securities at a specified price to a second party and a simultaneous agreement of the first party to repurchase the securities at a specified price or at a specified later date.
1401 Repurchase Agreement - First Union
1403 GF Set-Aside Repo
1404 Repurchase Agreement - Banc One
1405 Repurchase Agreement - Greenwich Capital
1406 Repurchase Agreement - Tran's
1407 S/F Variable Rate 2009c
1408 Repurchase Agreement - JP Morgan
1409 Repurchase Agreement - Citi Group
1410 S/F Variable Rate 2008-A Thru (-) D
1411 S/F Fixed Rate Swap
1501 Investments For TAN's
1502 Investments Restricted Tax Lien
1503 PLIGIT Investment Pool
1504 U.S. Treasury N & B
1505 Chapman FD US Treasury Money Market
1506 US Treasury Money Market A segment of the financial market in which financial instruments with high liquidity and very short maturities are traded.
1507 Long Term Certificates of Deposit - Common TR A certificate of deposit or CD is a time deposit, a financial product commonly offered to consumers by banks, thrift institutions, and credit unions. A certificate of deposit whose term is longer than one year is considered long term.
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1508 Money Market Sweep A bank account that automatically transfers amounts that exceed (or fall short of) a certain level into a higher interest earning investment option at the close of each business day. Commonly, the excess cash is swept into money market funds.
1509 Discount Notes A debt security with a maturity of one year or less issued at a discount to its face value.
1510 Act 72 Money Market
1601 Common Stock-Fleming Co. Inc.
2101 Federal Grants Receivable -200
2102 Fed Subsidy Receivable -Impacted Aid
2103 Fed Subsidy Receivable -Lunch
2104 Fed Subsidy Receivable - Breakfast
2105 Child & Adult Care Food Program
2201 State Grants Receivable Grant money which is owed to the District from the State.
2202 State Subsidy Receivable - Tuition
2203 State Subsidy Receivable - Lunch
2204 State Subsidy Receivable - Breakfast
2205 State Subsidy-Instruction
2206 State Subsidy Receivable - FICA
2207 State Subsidy Receivable - Retirement
2208 State Subsidy Receivable – Alternative Education
2209 State Receivable - Liquid Fuel Tax
2210 State Subsidy Receivable -Spec Ed Transportation
2211 State Subsidy Receivable- Charter School Funding
2212 State Subsidy Receivable -Twilight
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2213 State Debt Service Receivable
2214 State Subsidy Receivable - Vocational Education
2301 City Grant Receivable Grant money which is owed to the District from the City.
2302 City Other Receivable Other money owed to the District from the City
2303 City Receivable - Philadelphia Redevelopment Authority
2304 City Receivable - Taxes
2401 Private Grants Receivable Private Grant money which is owed to the District from the City.
2402 Receivable -First PA Bank
2403 Receivable - Miscellaneous
2404 Receivable -Transportation Reimburse
2405 Receivable -Vocational Information Computer System
2406 Receivable - Program Income
2408 Accounts Receivable – Token Sales
2409 Reimbursements Receivable – P/R ‘D’
2410 Accounts Receivable – SEPTA
2411 Advances Receivable
2412 Payroll Advances Receivable
2413 Reimbursements For Cafeteria Services
2414 Due From Payroll Department - Employee
2415 Returned Dishonored Checks Check that is returned unpaid by the bank on which it was drawn due to lack of sufficient funds.
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2416 Accrued Interest Receivable Accrued interest receivable occurs when interest on an outstanding receivable has been earned by the company, but has not yet been received.
2417 Special Education Tuition Receivable
2418 Accrued Trust Interest Receivable
2419 Other School District Tuition Revenue Receivable
2420 Use Of Buildings -Revenue Receivable
2421 Billed Revenue Receivable
2422 Due From Bell Atlantic - Receivable
2423 Due From Philadelphia Community Academy Charter
2424 Due From Other Charter Schools
2425 Overpayments Receivable
2426 Receivable – Schools
2427 Receivable - CDC Parents
2428 Est. Uncollectible-Due From Employees
2429 Receivable - Charter School Lease Payments
2430 Due From Employee-Non Res Tuition
2501 Other Reimbursable Salaries
2511 P.F.T. - Reimbursable Salaries
2512 P.F.T.-H & W Fund-Reimbursable Salaries
2513 PFT Legal Services Fund
2514 Pennsylvania Federal Teachers - Reimbursement Salaries
2521 Local 1201-Reimbursable Salaries
2522 Local 1201 Health And Welfare
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2523 Local 1201 Legal
2531 P.A.S.A.-Reimbursable Salaries
2541 Local 634 (CAF) - Reimbursable Salaries
2551 SPAP - Reimbursable Salaries
2601 Real Estate Tax Receivable – Current Current real estate taxes due to the District.
2602 Est. Uncollected Real Estate Tax – Current Estimate of current uncollected real estate taxes.
2603 Real Estate Tax - Prior Delinquent Prior delinquent real estate taxes.
2604 Estimated Uncollected R/E Tax - Delinquent Estimated uncollected delinquent real estate taxes.
2605 Estimated Uncollectible Tax Lien Estimated uncollectable real estate taxes.
2606 General Business Tax Delinquent
2607 Use/Occupancy Tax – Delinquent
2608 Estimated Uncollectible Rent Occupancy Tax
2609 School Income Tax – Current
2610 School Income Tax – Delinquent
2612 Estimated Uncollectible Non Business Tax
2613 Liquor Tax Receivable – Current
2614 Estimated Uncollected Liquor Tax
2901 Notes Receivable-Tax Lien
3001 Due From Other Funds
3002 Due From Various Funds
3101 Inventory In Warehouse -Physical Bal
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3104 Inventory – Transportation
3105 Inventory – Maintenance
3106 Inventory-Museum Administration Tickets
3107 Inventory - Auditron
3108 Materials & Supplies - Schools-Physical Balance
3109 Foodstuffs - In Warehouse
3110 Foodstuffs - In Schools
3111 Foodstuffs-Schools-Physical Balance
3112 Foodstuffs-Government Commodity Physical Balance
3113 School Open Material & Supply Inventory
3401 Prepaid Expenditures Money paid for goods or services up front.
4001 Amt To Be Provided -General Obligation Bonds
4002 Amount To Be Provided-Loans
4003 Termination Pay To Be Provided Pay to be provided to terminated employees.
4004 Amount Provided-Severance Pay Severance pay provided to former employees.
4005 Amount To Be Provided – Unemployment Compensation
4006 Amount To Be Provided – Workers Compensation
4007 Amount Provided - Claims & Judgments
4008 Amount Provided - Due To State
4009 Amount Provided - Life Insurance Retiree
4010 Amount Provided- Capital Lease
4012 Amount Provided- Early Retirement Incentive
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4013 Amount Provided- OPEB
4014 Amount Provided- Arbitrage
4101 Real Property Owned Land Land owned by the District.
4102 Real Property Owned Buildings Buildings owned by the District.
4103 Real Property Capital Improvements
4104 Construction In Progress
4105 Unidentified Capital Assets
4190 Personal Property
4280 Furniture & Equipment - Acquisition Prior 6/30/80
4281 Furniture & Equipment - Acquisition Fiscal 1981
4282 Furniture & Equipment - Acquisition Fiscal 1982
4283 Furniture & Equipment - Acquisition Fiscal 1983
4284 Furniture & Equipment - Acquisition Fiscal 1984
4285 Furniture & Equipment - Acquisition Fiscal 1985
4286 Furniture & Equipment - Acquisition Fiscal 1986
4287 Furniture & Equipment - Acquisition Fiscal 1987
4288 Furniture & Equipment - Acquisition Fiscal 1988
4289 Furniture & Equipment - Acquisition Fiscal 1989
4290 Furniture & Equipment - Acquisition Fiscal 1990
4291 Furniture & Equipment - Acquisition Fiscal 1991
4292 Furniture & Equipment - Acquisition Fiscal 1992
4293 Furniture & Equipment - Acquisition Fiscal 1993
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4294 Furniture & Equipment - Acquisition Fiscal 1994
4295 Furniture & Equipment - Acquisition Fiscal 1995
4296 Furniture & Equipment - Acquisition Fiscal 1996
4297 Furniture & Equipment - Acquisition Fiscal 1997
4298 Furniture & Equipment - Acquisition Fiscal 1998
4299 Furniture & Equipment - Acquisition Fiscal 1999
4300 Furniture & Equipment - Acquisition Fiscal 2000
4301 Furniture & Equipment - Acquisition Fiscal 2001
4302 Furniture & Equipment - Acquisition Fiscal 2002
4303 Furniture & Equipment - Acquisition Fiscal 2003
4304 Furniture & Equipment - Acquisition Fiscal 2004
4305 Furniture & Equipment - Acquisition Fiscal 2005
4306 Furniture & Equipment - Acquisition Fiscal 2006
4307 Furniture & Equipment - Acquisition Fiscal 2007
4308 Furniture & Equipment - Acquisition Fiscal 2008
4309 Furniture & Equipment - Acquisition Fiscal 2009
4310 Furniture & Equipment - Acquisition Fiscal 2010
4350 Furniture & Equipment - Acquisition – Capital Contribution - FY 89
4351 Furniture & Equipment - Acquisition – Capital Contribution - FY 93
4389 Furniture & Equipment - Acquisition - Equity Transfer – FY 89
4390 Furniture & Equipment - Acquisition - Equity Transfer FY 90
4391 Furniture & Equipment - Acquisition - Equity Transfer – FY 91
4392 Furniture & Equipment - Acquisition - Equity Transfer – FY 92
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4393 Furniture & Equipment - Acquisition -Equity Transfer -FY93
4394 Furniture & Equipment - Acquisition - Equity Transfer -FY94
4397 Furniture & Equipment - Acquisition - Equity Transfer -FY97
4493 Furniture & Equipment - Acquisition Cat FDS.- FY93
4494 Furniture & Equipment - Acquisition Cat FDS.- FY94
4495 Furniture & Equipment - Acquisition Cat FDS.- FY95
4580 Accumulated Depreciation Furniture & Equipment - Acquisition Prior 80
4581 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 81
4582 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 82
4583 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 83
4584 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 84
4585 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 85
4586 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 86
4587 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 87
4588 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 88
4589 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 89
4590 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 90
4591 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 91
4592 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 92
4593 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 93
4594 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 94
4595 Accumulated Depreciation Furniture & Equipment – Acquisition Fiscal 95
4596 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 96
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4597 Accumulated Depreciation Furniture & Equipment - Acquisition Fiscal 97
4598 Accumulated Depreciation Furniture & Equipment – Acquisition Fiscal 98
4599 Accumulated Depreciation Furniture & Equipment – Acquisition Fiscal 99
4600 Accumulated Depreciation Furniture & Equipment – Acquisition Fiscal 00
4601 Accumulated Depreciation Furniture & Equipment –Acquisition Fiscal 01
4602 Accumulated Depreciation Furniture & Equipment –Acquisition Fiscal 02
4603 Accumulated Depreciation Furniture & Equipment – Acquisition Fiscal 03
4604 Accumulated Depreciation Furniture & Equipment – Acquisition Fiscal 04
4605 Accumulated Depreciation Furniture & Equipment –Acquisition Fiscal 05
4606 Accumulated Depreciation Furniture & Equipment –Acquisition Fiscal 06
4607 Accumulated Depreciation Furniture & Equipment –Acquisition Fiscal 07
4608 Accumulated Depreciation Furniture & Equipment –Acquisition Fiscal 08
4609 Accumulated Depreciation Furniture & Equipment –Acquisition Fiscal 09
4610 Accumulated Depreciation Furniture & Equipment –Acquisition Fiscal 10
4693 Accumulated Depreciation Furniture & Equipment Cat FDS –FY 93
4694 Accumulated Depreciation Furniture & Equipment Cat FDS –FY 94
4695 Accumulated Depreciation Furniture & Equipment Cat FDS–FY 95
4789 Accumulated Depreciation Furniture & Equipment Equity TR-FY 89
4790 Accumulated Depreciation Furniture & Equipment Equity TR-FY 90
4791 Accumulated Depreciation Furniture & Equipment Equity TR-FY 91
4792 Accumulated Depreciation Furniture & Equipment Equity TR-FY 92
4793 Accumulated Depreciation Furniture & Equipment Equity TR-FY 93
4794 Accumulated Depreciation Furniture & Equipment Equity TR-FY 94
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4797 Accumulated Depreciation Furniture & Equipment Equity TR-FY 97
4889 Accumulated Depreciation Furniture & Equipment Capital Contribution-FY 89
4893 Accumulated Depreciation Furniture & Equipment Capital Contribution-FY 93
4902 Accumulated Depreciation– Buildings
4903 Accumulated Depreciation– Improvements
4905 Accumulated Depreciation– Uniden Capital Assets
4990 Accumulated Depreciation– Personal Property
10.2 Liabilities
3212 Write Off Spending Account Account used to write off bad debt.
3213 Over And Short Accounts
5101 Accounts Payable Money owed to creditors and vendors for goods and services purchased on credit.
5102 Accrued Salaries Payable Amount owed to employees for hours worked but not yet paid.
5103 Accrued Fringe Benefits Payable Amount owed to employees for benefits accrued but not yet paid.
5104 Accrued Termination Pay Termination pay owed to employees for hours worked but not yet paid.
5105 Accrued Severance Payable Severance pay owed to employees but not yet paid.
5106 Accrued Expenses Payable Expenses recognized as owed to vendors and creditors but not yet paid.
5107 Vouchers Payable Money owed to creditors and vendors for vouchers purchased on credit.
5108 Cancelled Vouchers Payable Cancelled money owed to creditors and vendors for vouchers purchased on credit.
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5109 Withholding Taxes Payable
5110 Accounts Payable - Other (CNV)
5111 Vouchers Payable – SOS
5112 Capital Project Accounts Payable Accrual
5113 Arbitrage Rebate Payable
5201 Tax Refunds Payable
5202 Miscellaneous Items Payable
5203 Other Loans Payable
5204 Due To Atlantic Express, Inc.
5205 Pass - Through Grants Payable
5206 Other Liability
5207 Other Misc Deposits Payable
5208 P/R DFLT Account-System Use Only
5209 Germantown HS Student
5210 CDC Parents Prepaid Fees
5211 Capital Lease Liability
5212 Long Term Liabilities- Pos Equipment
5213 Contingent Liabilities- Pos Equipment
5301 Deferred Revenue Real Estate Tax - Current
5302 Deferred Revenue Taxes
5303 Deferred Revenue - Tax Liens
5304 Deferred Revenue - Federal Government
5305 Deferred Revenue - State Government
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5306 Due To State Government /Agencies
5307 Deferred Revenue - City Government
5308 Deferred Revenue - Other Entities
5309 Deferred Revenue - Notes Receivable
5310 Deferred Revenue - Annenberg Challenge Grant
5311 Deferred Revenue - Accrued Accounts Receivable
5312 Deferred Revenue - Accounts Receivable - Misc.
5313 Unearned Revenue - C.A.P.A.
5314 Deferred Revenue - Forward Purchase
5315 Deferred Revenue - CDC Parent Fees
5316 Deferred Revenue - Tax Exempt Interest Rate
5317 Deferred Rev - Bond Issuance Cost
5401 Due To Other Funds Of School District
5402 Due To Other Agencies – Federal
5403 Due To Other Agencies – State
5404 Due To SEPTA
5405 Due To Various Funds
5406 Escrow - Due To CDC Parents
5407 Tulip
5408 Due To State - Unclaimed Accounts Payable
5700 Unclaimed Payroll Checks-2000
5701 Unclaimed Payroll Checks-2001
5702 Unclaimed Payroll Checks-2002
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5703 Unclaimed Payroll Checks-2003
5704 Unclaimed Payroll Checks-2004
5705 Unclaimed Payroll Checks-2005
5706 Unclaimed Payroll Checks-2006
5707 Unclaimed Payroll Checks-2007
5708 Unclaimed Payroll Checks-2008
5709 Unclaimed Payroll Checks-2009
5710 Unclaimed Payroll Checks-2010
5791 Unclaimed Payroll Checks-1991
5792 Unclaimed Payroll Checks-1992
5793 Unclaimed Payroll Checks-1993
5794 Unclaimed Payroll Checks-1994
5795 Unclaimed Payroll Checks-1995
5796 Unclaimed Payroll Checks-1996
5797 Unclaimed Payroll Checks-1997
5798 Unclaimed Payroll Checks-1998
5799 Unclaimed Payroll Checks-1999
5857 Unclaimed Worker's Comp 1987
5858 Unclaimed Worker's Comp 1988
5893 Unclaimed Payroll Advance Checks 1993
5895 Unclaimed Payroll Advance Checks 1995
5896 Unclaimed Payroll Advance Checks-1996
5897 Unclaimed Payroll Advance Checks-1997
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5898 Unclaimed Payroll Advance Checks-1998
5899 Unclaimed Payroll Advance Checks-1999
5991 Unclaimed Payroll 'E' Checks-1991
5992 Unclaimed Payroll 'E' Checks-1992
5993 Unclaimed Payroll 'E' Checks 1993
5994 Unclaimed Payroll 'E' Checks 1994
5995 Unclaimed Payroll 'E' Checks 1995
5996 Unclaimed Payroll 'E' Checks 1996
5997 Unclaimed Payroll 'E' Checks-1997
5998 Unclaimed Payroll 'E' Checks-1998
5999 Unclaimed Payroll 'E' Checks-1999
6001 FICA Withholding - Employee Employee FICA tax withholding.
6002 FICA-Employer Employer FICA tax withholding.
6011 Federal Withholding – Employee Employee Federal tax withholding.
6012 Federal-Earned Income Credit
6021 City Wage Withholding – Employee Employee city wage tax withholding.
6031 State Tax Withholding – Employee Employee state tax withholding.
6032 State Tax Employee Recovery
6041 State Unemployment Insurance Withholding – Employee
6042 State Unemployment Insurance - Employee Recovery
6045 State Unemployment Insurance- Employer
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6051 Pension Withholding – Employee Employee pension withholding.
6052 Pension Withholding -Per Diem
6053 Pension Withholding -Pay Back
6055 Pension-Employer
6061 Savings Withholding – Employee Employee savings deposit withholding.
6071 Credit Union Withholding - Employee Employee credit union deposit withholding.
6081 Transitchek Deduction
6091 Parking Lot Deduction
6101 IRS Wage Levies Withholding - Employee
610a IRS Levies Paid To Cherry Hill
610b IRS Levies Paid To Holtsville
610c IRS Levies Paid To Jenkintown
6111 Philadelphia County Court Levies Withholding – Employee
6121 School District & Other Levies Withholding – Employee
612a Family Court Allegheny County
612b Family Court Bucks County
612c Family Court Catawba County
612d Family Court Centre County
612e Family Court Washington DC
612f Family Court Delaware County
612g Family Court Gloucester County
612h Family Court Lancaster City
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612i Family Court Lebanon County
612j Family Court Lehigh County
612k Family Court Luzerne County
612l Family Court Montgomery County
612m Family Court San Diego California
612n Family Court New York Support Enforcement
612o Family Court Baltimore MD
612p Family Court Support Enforcement
612q Family Court Virginia
612r Family Court Westchester
612s Family Court Camden County
612t Family Court New Jersey State
612u Chester County Court
612v Levinia Deveo
612w Outsourcing Solutions Inc.
612x Family Court SCDU
612y Family Court South Carolina
612z Family Court Hartford, CT
6131 Other Levies/Comm Withholdings - Employee
6132 Levy - Sup Cr Serv Indianapolis
6133 Levy - Wexler & Wexler Chicago
6134 Levy - Am Miller & Assoc Minnesota
6135 Levy - Berks County
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6136 Credit - Van Ru Credit Corp
6137 Levy - GH Harris Dallas PA
6138 Levy - Enterprise Recovery System
6139 Levy - Levinia Deveo
613a Levy - ACS Inc.
613b Levy - PHEAA – Harrisburg
613c Levy - Illinois Student Loan
613d Levy - Student Loan Center Harris
613e Levy – USDE Greenville TX
613f Levy - US Funds Indianapolis
613g Levy - Probation Bucks County
613h Levy - Probation Burlington County
613i Levy - Probation Camden County
613j Levy - Bankrupt Universal American Mortgage
613k Levy - Bankrupt Ed Sparkman TR
613l Levy - Bankrupt Fred Reigel TR
613m Levy - Bankrupt Rob Hyman TR
613n Diversified Collections Service I
613o Levy - Trenton NJ Student Loan
613p Credit - 1st Union Mortgage Service
613q Credit - GE Capital Corp
613r Credit - General Revenue Corp
613s Credit - NCO Financial Systems
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613t Credit - Payco General American Credit
613u Credit - SEASS S.C.
613v Levy - Bank Mellon Mort Co
613w Levy - Prob Cumberland County
613x Levy - Prob Duaphin County
613y Levy - Prob Philadelphia
613z Levy - Us Dept Justice In Philadelphia
6140 Levy - Security Nat'l Mortgage
6141 Levy - U.S.D.A.
6142 Levy - OSI Outsourcing Solutions
6143 Other Absence Balance Account
6144 Pay Back Balance Account
6145 Per Diem Balance Account
6146 Pi Balance Account
6147 Hi Balance Account
614a Levy - Bankrupt Sec National Mortgage
614b Levy - Bankrupt Isabel Balboan
614c High Education Student Assistance Authority
614d Levy - Delaware Division of Child Support Enforcement
614e Levy – Educational Recovery Services
614f Chase Manhattan Mortgage Corp.
614g Division Of Revenue - Wilmington, DE
614h Oklahoma Guaranteed Student Loan Program
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School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Index Revision Number: 01-001
614i USA Funds Windham Prof Inc
614j Levy - Bankrupt GMAC Mortgage
614k Levy - Educational Credit Management
614l Levy - Statewide Tax Recovery
614m Levy - NYS – HESC
614n Levy - Education Credit Management Corporation
614p Levy – Berkheimer
614q Levy – Midatlantic
614r Levy - LA Office Student Financial Assistance
614s Levy - Glenn Associates
614t Fairbanks Capital Corp
614u Credit - Cohen & Willwerth, P.C.
614v Levy - NY State Tax & Finance Comp
614w Levy - Robert Hockel
614x Levy - Glenn M. Ross, Esq.
614y Pioneer Credit - Dept Of Treasury
614z Pioneer Credit -Sallie Mae
615a Family Court South Bend, IN
615c Family Court San Bernardino
615d Family Court Travis County, TX
615e US Department Of Justice - Newark, NJ
615f Family Court Hamilton City, OH
615g Family Court Kings SCU, NY
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615h Family Court Lansing, MI
615i Family Court Raleigh, NC
615j Family Court Lexington, KY
615k Family Court Kings SCD, Albany
615l Court Trustee - Los Angeles, CA
615m Family Court Denver, CO
615n Texas Guarantee Student Loan Corp
615p Family Court Suffolk County
615q County Of Delaware Court - Juvenile Court
615r Nebraska Student Loan Program
615s General Revenue Corp
615t Family Court Onondaga County
615u Washington State Support Registry
615v D.C. Superior Court – Coll & Dis
615w Nicholas Barrett Associates
615x Global Currency Services Inc
615y Pioneer Credit Recovery, Inc.
615z US Dept Of Education - Atlanta, GA
616a Lowill's Jewelers
616b Eagle Loan Co.
616c Check Cashing Agencies
616d Rosemary Owens
616e The Check Cashers Inc.
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616f Velinda Banks
616g Frank King
616h Girard Check Exchange
616j Michael Joseph
616k Bureau For Child Enforcement
616l Texas State Disbursement Unit
616m Ace Cash Express Inc.
616n Maurice Okereke
616p Kris Express
616q Halik Carter
616r Reginald Dunn
616s Todd Baritz
616t Joyce Osborne
616u Hats, Sweats, & Tees Plus
616v Salle Mae - Wilkes Barre
616w Comm Mass Child Support
616x Select Portfolio Services
616y Evie Mayo
616z Social Security Administration
617a Aruba Check Cashing
617b U.S. Department Of Treasury –Atlanta
617c Currency Now Inc.
617d Cap. Of Wilmington
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School District of Philadelphia Office of Comptroller
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617e Arrow Financial Services
617f AES
617g Social Security Admin.
617h G. C. Services, L.P.
617j Delta Management Association
617k Tremont Financial
617l Court Financial Services
617m U.S. Dept. Of Treasury – FMS
617n Wachovia Mortgage Corp.
617p Specialized Payment Solutions
617q Ortelin Bowser
617r Allan Fred
617s U.S. Dept. Of HUD
617t Poolside Ventures, Inc.
617u West Asset Management
617v US Department Of Justice
617w Pennsylvania Department Of Revenue
617x LA State Disbursement Unit
617y Premiere Credit Of North America
617z Dept Of Children & Family -WI SCTF
618a Martin Keith Daniels
618b Windham Professionals, Inc.
618c United Student Aid Funds Inc.
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Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Index Revision Number: 01-001
618d Delaware Foot & Ankle Group
618e William K Melvin
618f State Of Arizona Supp. Pay. Cl
618g Angela Graham
618h Home Loan Services, Inc
618j Allied Interstate, Inc.
618k Powell, Rogers & Speaks, Inc.
618l Mid Atlantic Realty
618m Petrina Shaw
618n Account Control Technology
618p Ayokeji Ayorinde
618q Property Management
618r Jill Motley
6198 IRS Wage Levies
6199 School District & Other Levies
6201 United Resources Withholding-Employee
6211 Security Benefits Life Withholding-Employee
6221 Lincoln Nat Lf Pension Co Withholding-Employee
6231 TSA Pru/Bache Withholding-Employee
6241 TSA-Met Life Ins Co. Withholding-Employee
6251 TSA-Ct. Mutual Life Withholding-Employee
6261 TSA-Great West Life Withholding-Employee
6271 TSA-Variable Annuity Withholding-Employee
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Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Index Revision Number: 01-001
6281 TSA-Philadelphia Fin. Adv. Withholding-Employee
6291 TSA-Lincoln Invest Plan Withholding-Employee
6301 TSA-H.C. Copeland Withholding-Employee
6311 TSA-Washington National Withholding-Employee
6321 TSA-Equitable Withholding-Employee
6331 TSA-Waddell & Reed Inc Withholding-Employee
6341 Connecticut Mutual Life Withholding-Employee
6351 TSA Aetna Retirement Withholding-Employee
6361 TSA Equity Life Insurance -Withholding-Employee
6371 TSA Retirement Planning Assoc
6381 TSA GBS Retirement Service Inc
6391 TSA IDS Life Insurance
6401 TSA-American Express Financial
6411 TSA-TIAA CREF
6421 TSA- Valic Retirement Services
6431 TSA-403b
6441 TSA-457b
6501 International Service Agency Withholding-Employee
6511 United Fund Withholding-Employee
6521 Allied Jewish Appeal Withholding-Employee
6531 United Negro College Withholding-Employee
6541 No Designation/Comb Withholding-Employee
6551 Black United Fund Withholding-Employee
Draft COA Manual v.1 239
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Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Index Revision Number: 01-001
6561 Bread And Roses Withholding-Employee
6571 Women's Way Withholding-Employee
6581 National Health Agencies Withholding-Employee
6591 National United Service Agency Withholding-Employee
6601 Environmental Fund For Pennsylvania Withholding-Employee
6611 From All Walks Of Life Withholding-Employee
6621 Dr. Ruth Hayre Scholarship Fund- Withholding-Employee
6631 Latino Scholarship Fund- Withholding-Employee
6641 Philadelphia High School Academies- Withholding-Employee
6651 Philadelphia Scholarship Fund- Withholding-Employee
6661 Dr. Wm. Ross Jr. Scholarship Fund- Withholding-Employee
6671 Children Achieving Challenge- Withholding-Employee
6681 Communities In Schools- Withholding-Employee
6691 Independent Char Of America- Withholding-Employee
6701 Union Dues- PFT Withholding-Employee
6711 Union Dues 1201/Firemen Withholding
6721 Union Dues 634 CAF Withholding
6731 Union Dues Casa Withholding-Employee
6741 Union Dues Sec - Withholding-Employee
6751 Union Dues 473/1201 Sup Withholding
6761 Loc 1201 Scholarship Fund Withholding
6805 Ameriflex
6811 Blue Cross Withholding-Employee
Draft COA Manual v.1 240
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Index Revision Number: 01-001
6812 Personal Choice Cobra Premium
6815 Blue Cross Employer
6821 Major Medical -Blue Withholding-Employee
6825 Major Med -Blue Employer
6831 Med Surg Blue Withholding-Employee
6835 Med Surg Blue Employer
6842 Aetna Cobra Premium
6845 US Healthcare PA Employer
6846 US Healthcare NJ Employer
6847 USHC Choice – Employer
6855 Hip/NJ Employer
6865 Delaware Valley HMO Employer
6875 Building Service 32bj (1201)
6882 Keystone Cobra Premium
6885 Keystone Health Plan Employer
6886 Key Care New Jersey – Employer
6887 Key Care Flex 5 – Employer
6895 Versatile HMO Of PA. Employer
6905 Versatile HMO Of NJ. Employer
6911 New Personal Choice Withholding-Employee
6915 New Personal Choice Employer
6925 Life Ins Employer Kanawha
6935 Life Ins Employer Rella Star
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School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Index Revision Number: 01-001
6941 Life Ins Withholding – Transamerica
6945 Life Ins Employer Transamerica
6951 Life Insurance Withholding Employee
6955 Life Insurance Employer
6956 Life Insurance AD&D Employer
6969 Attorney/Attorney Workers Comp
7216 Health & Wel-634-Cobra Premium
7217 Health & Wel-PFT-Cobra Premium
7218 Health & Wel-1201-Cobra Premium
7219 Health & Wel-634-Employer
7220 Legal Services-634-Employer
7221 Health & Wel-PFT-Employer
7222 Legal Services-PFT-Employer
7223 Health & Wel-1201-Employer
7224 Legal Services-1201-Employer
7225 Health & Wel-Casa-Employer
7226 Legal Services-Casa-Employer
7227 HEA & Wel-PFT/Per Diem-Employer
7228 Legal Service -PFT/Per Diem-Employer
7229 HEA & Wel-PFT/ L.T. Sub-Employer
722a 32bj Thomas Shortman Scholarship
7230 Non Bargaining – Employer
7231 Unemployment Comp.-Employer
Draft COA Manual v.1 242
School District of Philadelphia Office of Comptroller
Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Index Revision Number: 01-001
7232 Non Bargaining - Cobra Premium
723a Legal Contribution Spa
7501 Weekly Indem Min Premium Withholding
7505 Weekly Indem Min Premium Employer
7511 Weekly Indem Plan 1 Premium Withholding
7515 Weekly Indem Plan 1 Premium Employee
7519 Weekly Indem Plan 1 Premium Disbursement
7521 Weekly Indem Plan 2 Premium Withholding
7525 Weekly Indem Plan 2 Premium Employee
7529 Weekly Indem Plan 2 Premium Disbursement
7531 Weekly Indem Plan 3 Premium Withholding
7535 Weekly Indem Plan 3 Premium Employee
7539 Weekly Indem Plan 3 Premium Disbursement
7541 Weekly Indem Plan 4 Premium Withholding
7545 Weekly Indem Plan 4 Premium Employee
7549 Weekly Indem Plan 4 Premium Disbursement
7551 Weekly Indem Plan 5 Premium Withholding
7555 Weekly Indem Plan 5 Premium Employee
7559 Weekly Indem Plan 5 Premium Disbursement
7561 Weekly Indem Plan 6 Premium Withholding
7565 Weekly Indem Plan 6 Premium Employee
7569 Weekly Indem Plan 6 Premium Disbursement
7571 Weekly Indem Plan 7 Premium Withholding
Draft COA Manual v.1 243
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7575 Weekly Indem Plan 7 Premium Employee
7579 Weekly Indem Plan 7 Premium Disbursement
7581 Weekly Indem Plan 8 Premium Withholding
7585 Weekly Indem Plan 8 Premium Employee
7589 Weekly Indem Plan 8 Premium Disbursement
7591 Weekly Indem Plan 9 Premium Withholding
7595 Weekly Indem Plan 9 Premium Employee
7601 Weekly Indem Clearing Withholding
7605 Weekly Indem Clearing Employer
7609 Weekly Indem Clearing Disbursement
7611 Weekly Indem Plan A Premium Withholding
7615 Weekly Indem Plan A Premium Employ
7619 Weekly Indem Plan A Premium Disbursement
7621 Weekly Indem Plan B Premium Withholding
7625 Weekly Indem Plan B Premium Employ
7629 Weekly Indem Plan B Premium Disbursement
7631 Weekly Indem Plan C Premium Withholding
7635 Weekly Indem Plan C Premium Employ
7639 Weekly Indem Plan C Premium Disbursement
7641 Weekly Indem Plan D Premium Withholding
7645 Weekly Indem Plan D Premium Employ
7649 Weekly Indem Plan D Premium Disbursement
7651 Weekly Indem Plan E Premium Withholding
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School District of Philadelphia Office of Comptroller
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7655 Weekly Indem Plan E Premium Employ
7659 Weekly Indem Plan E Premium Disbursement
7661 Weekly Indem Plan F Premium Withholding
7665 Weekly Indem Plan F Premium Employ
7669 Weekly Indem Plan F Premium Disbursement
7671 Weekly Indem Plan G Premium Withholding
7675 Weekly Indem Plan G Premium Employ
7679 Weekly Indem Plan G Premium Disbursement
7681 Weekly Indem Plan H Premium Withholding
7685 Weekly Indem Plan H Premium Employ
7689 Weekly Indem Plan H Premium Disbursement
7691 Weekly Indem Plan I Premium Withholding
7695 Weekly Indem Plan I Premium Employ
7699 Weekly Indem Plan I Premium Disbursement
7701 Weekly Indem Plan J Premium Withholding
7705 Weekly Indem Plan J Premium Employ
7709 Weekly Indem Plan J Premium Disbursement
7711 Weekly Indem Plan K Premium Withholding
7715 Weekly Indem Plan K Premium Employ
7719 Weekly Indem Plan K Premium Disbursement
7771 Weekly Indem Plan X Premium Withholding
7775 Weekly Indem Plan X Premium Employ
7779 Weekly Indem Plan X Premium Disbursement
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School District of Philadelphia Office of Comptroller
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7781 Weekly Indem Plan Y Premium Withholding
7785 Weekly Indem Plan Y Premium Employ
7789 Weekly Indem Plan Y Premium Disbursement
7791 Weekly Indem Plan Z Premium Withholding
7795 Weekly Indem Plan Z Premium Employ
7799 Weekly Indem Plan Z Premium Disbursement
7971 Employee Benefit Administration Overhead
8004 85 Bond Accrued Interest Pay
8011 Bonds Payable - Series "A"
8012 Bonds Payable - Series "B"
8013 Bonds Payable - April 1992
8014 Bonds Payable Series "A" 1993
8015 Bonds Payable Series "B" 1993
8016 Bonds Payable-April 1994
8017 Bonds Payable Series A 1995
8018 Bonds Payable Series B 1995
8019 Bonds Payable Series A 1997
8020 Bonds Payable Series B 1997
8021 Bonds Payable-Series A-1999
8022 Bonds Payable-Series B-1999
8023 Bonds Payable-Series C-1999
8024 Bonds Payable-Series D-1999
8025 Bonds Payable-Series A-2001
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Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Index Revision Number: 01-001
8026 Bonds Payable-Series B-2001
8027 Bonds Payable- Series A-2002
8028 Bonds Payable-Series B-2002
8029 Bonds Payable- Series A-2003
8030 Bonds Payable-Series B-2003
8031 Bonds Payable- Series A-2004
8032 Bonds Payable-Series B-2004
8034 Bonds Payable-Series C-2004
8035 Bonds Payable-Series D-2004
8036
8037 Bonds Payable- Qzab-2004
8038 Bonds Payable-Series A-2005
8039 Bonds Payable-Series B-2005
8040 Bonds Payable-Series C-2005
8041 Stadium Bonds Payable
8042 Bonds Payable Series A-2006
8043 Bonds Payable Series B-2006
8044 Bonds Payable Series A-2007
8045 Bonds Payable Series C-2007
8046 Bonds Payable Series D-2007
8047 Bonds Payable Series A-2008
8048 Bonds Payable Series B-2008
8049 Bonds Payable Series C-2008
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Section: Object Detail Effective Date: April 1, 2011 Page 1 of Procedure: Index Revision Number: 01-001
8051 Bonds Payable Series D-2008
8052 Bonds Payable Series E-2008
8053 Bonds Payable Series F-2008
8054 Bonds Payable Series A-2009
8055 Bonds Payable Series B-2009
8056 Bonds Payable Series C-2009
8057 Bonds Payable Series A-2010
8058 Bonds Payable Series B-2010
8059 Bonds Payable Series C-2010
8061 Bonds Payable Series D-2010
8101 Loan Payable-Asbestos
8102 Lease Purchase Payable
8103 Termination Pay-Liability
8104 Severance Pay Liability
8105 Unemployment Comp.-Liability
8106 Workers Compensation-Liability
8107 Claims & Judgments - Liability
8108 Sabbatical-Liability
8109 Tuition-Liability
8110 Life Insurance Retirees – Liability
8111 Capital Lease Liability
8112 Early Retirement Incentive Liability
8113 OPEB Liability
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8114 Arbitrage Liability
Yyyy Use Tax Accrual System
Zzzz Warrants Clearing System
10.3 Equity
8801 Equity -Capital Assets-Acquired Prior 1/61
8802 Equity Acquired Bond Proceeds, Etc
8803 Equity Acquired Via Lease Purchase
8804 Equity Acquired Categorical
8805 Equity Acquired Print Shop
9001 Contributed Capital
9005 Contributions To Fixed Assets
9010 Retained Earnings -Available For Appropri.
9201 Sink Fund Bal-Avail Ret Of Bonds
9202 Long Term Debt Reserves
9211 Reserve For Pre-Encumbrance
9212 Reserve For Encumbrances
9213 Reserve For Prior Year Encumbrance
9214 Reserve For Encumbrance-Payroll
9215 Reserve Pre Encumbrance-Spends
9216 Reserve Encumbrance-Spends
9217 Reserve Memo Pre Encumbrance
9218 Reserve Memo Encumbrance
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9219 Reserve For Encumbrance – QZAB
9221 Equity In Inventories
9222 Reserve For Arbitrage
9230 Reserve-Unanticipated Exp Chg
9231 Reserve-Pending Litigation
9232 Reserve-Retro Wage Adjustments
9233 Product Surcharge Reserve
9234 Reserved For Tax Liens
9235 Reserve For Replacements
9262 T/F Expendable Fund Balance
9263 T/F Non-Expend Fund Balance
9271 Reserve For Self Insurance
9451 Designated For Challenge Grant Mat
9452 Unexpended Program Income
9453 Unexpended Program Income
9454 Unexpended Program Income
9455 Undefined Grants Fund Balance
9501 Fund Balance Available For Approp
9997 Balance Sheet Conversion
9998 Expenditure Conversion
9999 Revenue Conversion
Draft COA Manual v.1 250