2016-2017 GRAND PRAIRIE ISD BUSINESS OPERATIONS HANDBOOK ●Activity Accounting ● Purchasing ● Finance ● Payroll T A B L E O F C O N T E N T S Employee Written Acknowledgment ......................................................................................................................................................6 Purpose ..............................................................................................................................................................................................7 Account Code Overview .................................................................................................................................................................8 Budget Codes............................................................................................................................................................................ 8 Financial Accountability System Resource Guide ........................................................................................................................8 ACCOUNT CODE STRUCTURE ................................................................................................................................8 Fund Code ..................................................................................................................................................................................................8 Function Code.............................................................................................................................................................................................. 8 Frequently Used Budget Codes by Grand Prairie ISD .................................................................................................... 9 Function 11- Instruction (classroom/teacher) ......................................................................................................................................9 Function 12- Instructional Resources and Media Services (Library)...............................................................................................9 Function 13- Curriculum Development & Instructional Staff Development ...................................................................................9 Function 21- Instruction Leadership (Facilitators)................................................................................................................................. 9 … Function 23- School Leadership (Principal/Secretary).....................................................................................................................10 Function 31- Guidance, Counseling and Evaluation Services (Counseling) ...................................................................................10 Function 32- Social Work Services (Social Workers and Truancy Officer) ....................................................................................10 Function 33- Health Services (Nurse)..................................................................................................................................................10 Function 34- Student (Pupil) Transportation ......................................................................................................................................11 Function 36- Extracurricular Activities ................................................................................................................................................11 Function 41- General Administration (Education Center) ................................................................................................................11 Function 61- Community Services (Adult/Parenting Classes)..........................................................................................................11 Object Code........................................................................................................................................................................11 Frequently used Object Codes used by Grand Prairie ISD..................................................................................... 12 6200’s Professional and Contracted Services .......................................................................................................................................12 6219 Professional Consulting Services..................................................................................................................................................12 2 Rev. Oct 2016 GPISD Business Operations Manual 6249 Contracted Maintenance and Repair ...........................................................................................................................................12 6291 Consulting Services .......................................................................................................................................................................12 6299 Miscellaneous Contracted Services ..............................................................................................................................................12 6300’s- Supplies and Materials ...............................................................................................................................................................12 6321 Textbooks ........................................................................................................................................................................................12 6329 Reading materials ............................................................................................................................................................................13 6339 Testing materials .............................................................................................................................................................................13 6397 Furniture and Technology equipment (less than $5000) ..........................................................................................................13 6399 General Supplies .............................................................................................................................................................................13 6411 Travel and Subsistence- Employee only ......................................................................................................................................13 6412 Travel/subsistence- Students........................................................................................................................................................13 6494 Reclassified Transportation Expenditures/Expenses ...............................................................................................................13 6495 Membership Dues..........................................................................................................................................................................14 6499 Miscellaneous Operating Costs ....................................................................................................................................................14 6600’s- Capital Outlay .............................................................................................................................................................................14 6639 Furniture, Equipment and Software ............................................................................................................................................14 Sub-Object ..........................................................................................................................................................................14 Organization .......................................................................................................................................................................14 Fiscal Year ............................................................................................................................................................................15 Program Intent ....................................................................................................................................................................15 Local Option .......................................................................................................................................................................15 HB 3646 Changes to Activity (Public) Funds Spending ............................................................................................................... 16 Meals and Snacks ................................................................................................................................................................16 Staff Development and District Meetings .......................................................................................................................16 District Guidelines for light meals....................................................................................................................................17 Appreciation Luncheons................................................................................................................................................17 3 Rev. Oct 2016 GPISD Business Operations Manual Gifts to Employees or Community Members ................................................................................................................18 Gifts to Students .................................................................................................................................................................18