| Kentucky Department of Education |
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| Chart of Accounts Quick Reference Guide FY21 |
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| FUND NUMBER |
SEGMENT NAME |
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| 25 |
Special Revenue Student Activity Fund (annual) |
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| REVENUE OBJECT NUMBER |
SEGMENT NAME |
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| 5230 |
ESSA Transfers from Federal Grants |
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| 5231 |
ESSA Transfer from Title II - Supporting Effective Instruction |
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| 5232 |
ESSA Transfer from Title IV - A Student Support and Academic Enrichment |
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| 5235 |
ESSA Transfer from Title I - C Migrant Education |
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| 5236 |
ESSA Transfer from Title I - D Delinquent |
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| 5237 |
ESSA Transfer from Title III - English Learners |
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| 5238 |
ESSA Transfer from Title V - Rural and Low Income Schools |
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| 5240 |
ESSA Transfers to Federal Grants |
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| 5241 |
ESSA Transfer to Title I - A |
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| 5242 |
ESSA Transfer to Title II - Supporting Effective Instruction |
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| 5243 |
ESSA Transfer to Title IV - A Student Support and Academic Enrichment |
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| 5246 |
ESSA Transfer to Title I - C Migrant Education |
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| 5247 |
ESSA Transfer to Title I - D Delinquent |
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| 5248 |
ESSA Transfer to Title III - English Learners |
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| 5249 |
ESSA Transfer to Title V - Rural and Low Income Schools |
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| BALANCE SHEET OBJECT CODE NAMES |
SEGMENT NAME |
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| 6136 |
School Activity Fund (Spec. Rev. annual) |
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| 6138 |
Academy Fund (Spec. Rev. annual) |
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STATE GRANT TITLE |
PROJECT |
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Conway, Karen - Division of District Support:
7.18.19 set up for CECC Family Engagement Grant via Amy Smith from Woodford
Community Early Childhood Council (CECC) Family Engagement |
13EXF |
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| added May 6, 2020 |
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Conway, Karen - Division of District Support:
05.05.2020 set up for Shelby Power in Office of Teaching and Learning--Contact Lauren Gallicchio
Visual and Performing Arts Mini Grant |
14VX |
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| added Jun3 16, 2020 |
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Conway, Karen - Division of District Support:
added 6.16.20 for Nicole Crostwaite from KDE
School-Based Mental Health Services Providers Grant |
14MX |
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Conway, Karen - Division of District Support:
6.20.2020 set up for Lea Lewis in OTC
ATC Transition |
14QX |
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| added July 21, 2020 |
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Conway, Karen - Division of District Support:
7.21.2020 set up under safe school per Chay to use with the expendiutres for adding specific items to schools as specified in SB 1
Safe Schools SB1 |
168XS |
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| added November 20, 2020 |
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Coronavirus Relief Fund - SEEK Replacement |
17GG |
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| added January 7, 2021 |
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Conway, Karen - Division of District Support:
1.7.2021 set up for Livingston Mary Dunning and Jill Duncan--2 awards
Shared-Use Equipment Program (GOAP) |
18GX |
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Conway, Karen - Division of District Support:
1.7.2021 set up for Livingston Mary Dunning and Jill Duncan--2 awards
Shared-Use Equipment Program Other (GOAP) |
18HX |
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| FUNDING SOURCE |
FEDERAL GRANT TITLE |
PROJECT CODE |
CFDA |
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| Added: July 31, 2019 |
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| Health & Human Services, Department of |
Conway, Karen - Division of District Support:
7.31.19 set up for Amanda Riley Early Childhood
CECC Preschool Development Grant School Readiness |
644X |
93.434 |
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| Health & Human Services, Department of |
Conway, Karen - Division of District Support:
7.31.19 set up for Amanda Riley Early Childhood
Preschool Development Grant Family Engagement |
646X |
93.434 |
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| Added October 16, 2019 |
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| Health & Human Services, Department of |
Conway, Karen - Division of District Support:
10.06.19 set up for Thelma Hawkins in budget
Preschool Development Grant Birth through Five |
646XB |
93.434 |
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| Added October 21, 2019 |
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| Education, Department of |
Conway, Karen - Division of District Support:
10.21.19 added for Deanna Carr in Corbin Independent
Southeastern KY Mental Health Service Professional Development |
534XP |
84.184X |
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| Added November 1, 2019 |
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| Homeland Security |
Conway, Karen - Division of District Support:
11.1.19 set up for Gwen Castleman in Johnson County
State Homeland Security |
649X |
97.067 |
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| Added December 23, 2019 |
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| Department of Agriculture |
Conway, Karen - Division of District Support:
12.23.19 added for Jefferson County
Food Literacy Project @ Oxmoor Farm |
256X |
10.226 |
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| Added January 28, 2020 |
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| Of, Health & Human Services, Dept. of & National Institute of Child Health & Human Development |
Conway, Karen - Division of District Support:
1.28.20 set up for Corbin Ind. For Kim Brock
Checkpoints Program for KY New Community |
544X |
20.205 |
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| Added May 8, 2020 |
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| CARES Act Education Stabilization Fund |
Conway, Karen - Division of District Support:
05.05.2020 originally 0213F and 0213FG but it was left outside of the federal reimbursement and we were instructed by Charlie Harman to change it because too many districts thought 2xx was a par to the state grant range and because if funds were used for personnel then the benefit costs should be pushed back to the state.
ESSER Funds |
613F |
84.425D |
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| CARES Act Education Stabilization Fund |
Conway, Karen - Division of District Support:
05.05.2020 originally 0213F and 0213FG but it was left outside of the federal reimbursement and we were instructed by Charlie Harman to change it because too many districts thought 2xx was a par to the state grant range and because if funds were used for personnel then the benefit costs should be pushed back to the state.
ESSER Funds Equitable Services |
613FP |
84.425D |
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| CARES Act Education Stabilization Fund |
Conway, Karen - Division of District Support:
05.05.2020 originally 0213F and 0213FG but it was left outside of the federal reimbursement and we were instructed by Charlie Harman to change it because too many districts thought 2xx was a par to the state grant range and because if funds were used for personnel then the benefit costs should be pushed back to the state.
GEER Funds (from the Governor's Office) |
633F |
84.425C |
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| CARES Act Education Stabilization Fund |
Conway, Karen - Division of District Support:
05.05.2020 originally 0213F and 0213FG but it was left outside of the federal reimbursement and we were instructed by Charlie Harman to change it because too many districts thought 2xx was a par to the state grant range and because if funds were used for personnel then the benefit costs should be pushed back to the state.
GEER Funds Equitable Services (from the Governor's Office) |
633FP |
84.425C |
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| Added May 13, 2020 |
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| Health & Human Services, Department of |
CARES- Child Care Development Fund |
658FC |
93.575 |
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| added June 8, 2020 |
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| Office of Innovation and Improvement |
Conway, Karen - Division of District Support:
6.8.2020 set up for Lisa Goetz from Erlanger Ind.
Full Service Community Schools |
518XJ |
84.215J |
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| Added June 16, 2020 |
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| FEMA |
karen conway added 6/19/2020 for the Covid-19 FEMA funding
FEMA (Federal Emergency Management Assistance) Covid-19 |
677FC |
97.036 |
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| Added June 19, 2020 |
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| Health & Human Services, Department of |
CARES- Child Care Development Fund Start Up Stipend |
658FP |
93.575 |
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| added July 9, 2020 |
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| Perkins |
Conway, Karen - Division of District Support:
07/09/2020 set up for Lea Lewis in OTE
Perkins Strengthening Career & Technical Education for 21st Century Act ATC Transition |
348XT |
84.048A |
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| Added August 26, 2020 |
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| CARES Act Education Stabilization Fund |
Conway, Karen - Division of District Support:
set up for Thelma Hawkins
Coronavirus Relief Fund (Last Mile Internet) |
663G |
21.019 |
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| Added September 10, 2020 |
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| CARES Act Education Stabilization Fund |
Conway, Karen - Division of District Support:
05.05.2020 originally 0213F and 0213FG but it was left outside of the federal reimbursement and we were instructed by Charlie Harman to change it because too many districts thought 2xx was a par to the state grant range and because if funds were used for personnel then the benefit costs should be pushed back to the state.
ESSER Funds Digital Learning Coach Support |
613FD |
84.425D |
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| CARES Act Education Stabilization Fund |
Conway, Karen - Division of District Support:
05.05.2020 originally 0213F and 0213FG but it was left outside of the federal reimbursement and we were instructed by Charlie Harman to change it because too many districts thought 2xx was a par to the state grant range and because if funds were used for personnel then the benefit costs should be pushed back to the state.
ESSER Funds New Teacher Support |
613FT |
84.425D |
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| Added : October 15, 2020 |
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| Title IV Part A |
Title IV, A Student Support and Academic Enrichment Grant- Student Re-Engagement Mini Grant |
552XR |
84.424 |
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| Updated: October 15, 2020 |
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| Title IV Part A |
Conway, Karen - Division of District Support:
1.3.18 set up for Thelma Hawkins
Title IV, A Student Support & Academic Enrichment Grant |
552X |
84.424 |
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| Title IV Part A |
Title IV, A Student Support and Academic Enrichment Grant-Administrative Costs |
552XA |
84.424 |
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| Title IV Part A |
Title IV, A Student Support and Academic Enrichment Grant -Private School |
552XP |
84.424 |
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| Title IV Part A |
Title IV, A Student Support and Academic Enrichment Grant -Safe and Healthy Students |
552XS |
84.424 |
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| Title IV Part A |
Title IV, A Student Support and Academic Enrichment Grant- Effective Use of Technology |
552XT |
84.424 |
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| Title IV Part A |
Title IV, A Student Support and Academic Enrichment Grant - Well-Rounded Educational Opportunities |
552XW |
84.424 |
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| Added : October 15, 2020 |
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| Title II |
Conway, Karen - Division of District Support:
10.15.2020 added for Thelma Hawkins
Title II-A Supporting Effective Instruction - Private/non-public School Activities |
401XP |
84.367 |
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| Added : October 19, 2020 |
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| Justice, Department of KY Justice and Public Safety |
Conway, Karen - Division of District Support:
10.19.2020 set up for Jill Monroe in Marshall County
Antiterrorism and Emergency Assistance Program (AEAP) |
616X |
16.321 |
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| Added : October 23, 2020 |
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| CARES Act Education Stabilization Fund |
Conway, Karen - Division of District Support:
10.23.2020 Set up for Susan Porter in Jefferson County subaward from the Lou. Metro Health
Coronavirus Relief Fund (Electronic Health Record (EHR)) |
663GE |
21.019 |
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| Added : November 10, 2020 |
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| Health & Human Services, Department of |
CARES- Child Care Development Fund Last Stipend |
658FL |
93.575 |
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| Added : November 16, 2020 |
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| CARES Act Education Stabilization Fund |
Conway, Karen - Division of District Support:
11.16.2020 set up for Jefferson County
Coronavirus Relief Fund City of Shively |
663GS |
21.019 |
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| Added: December 11, 2020 |
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| Head Start |
Conway, Karen - Division of District Support:
12.11.2020 set up for Angela Copeland in Paducah
Head Start Disaster Assistance |
546X |
93.356 |
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| Added: Januiary 5, 2021 |
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| Justice, Department of |
STOP School Violence Training |
494X |
16.839 |
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| Added: February 16, 2021 |
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| Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) |
Conway, Karen - Division of District Support:
02.16.21 set up for the 2nd round of ESSER II federal funds
ESSER II Funds |
554G |
84.425D |
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| Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) |
Conway, Karen - Division of District Support:
02.16.21 set up for the 2nd round of ESSER II federal funds
ESSER II Funds 85% Direct Services |
554GD |
84.425D |
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| Health & Human Services, Department of |
Conway, Karen - Division of District Support:
02.15.21 set up for the CRSSA child care funds
CRRSA Child Care Aid |
672G |
93.575 |
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| Added: February 18, 2021 |
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| Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) |
Conway, Karen - Division of District Support:
02.18.21 set up for the 2nd round of ESSER II federal funds for the state set aside portion of these funds
ESSER II Funds State Set-Aside |
554GS |
84.425D |
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DETAIL FUNCTION CODES AND DESCRIPTIONS |
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| FUNCTION NUMBER |
SEGMENT NAME |
Updated: Februray 19, 2021 |
| 0000 |
Restricted to Revenue & Balance Sheet Only |
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| 1XXX |
INSTRUCTION |
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| 1100 |
Instruction SBDM |
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| 1200 |
Home and Hospital Instruction |
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| 1700 |
Expelled/Suspended Instruction |
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| 1900 |
Other Instructional Programs NON-SBDM |
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| 2XXX |
INSTRUCTIONAL SUPPORT SERVICES |
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| 21XX |
Student Support Services |
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| 2100 |
Student Support Services (Fixed Asset Depreciation ONLY) |
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| 2110 |
Pupil Attendance & Social Work |
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| 2111 |
Pupil Attendance & Social Work Supervision |
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| 2112 |
Attendance |
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| 2113 |
Social Work |
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| 2114 |
Student Accounting |
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| 2119 |
Pupil Attendance & Social Work Other |
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| 2120 |
Guidance |
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| 2121 |
Guidance Supervision |
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| 2122 |
Guidance Counseling |
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| 2123 |
Guidance Appraisal |
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| 2124 |
Guidance Information |
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| 2125 |
Guidance Records Maintenance |
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| 2126 |
Guidance Placement |
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| 2129 |
Guidance Other |
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| 2130 |
Health Services |
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| 2131 |
Health Services Supervision |
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| 2132 |
Health Services Medical |
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| 2133 |
Health Services Dental |
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| 2134 |
Health Services Nursing |
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| 2139 |
Health Services Other |
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| 2140 |
Psychological |
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| 2141 |
Psychological Supervision |
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| 2142 |
Psychological Testing |
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| 2143 |
Psychological Counseling |
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| 2144 |
Psychotherapy |
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| 2149 |
Psychological Other |
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| 2150 |
Speech Pathology & Audiology |
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| 2151 |
Speech Pathology & Audiology Supervision |
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| 2152 |
Speech Pathology |
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| 2153 |
Audiology |
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| 2159 |
Speech Pathology & Audiology Other |
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| 2160 |
Occupational Therapy Services |
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| 2170 |
Visually Handicapped Services change to Visually Impaired/Vision Services |
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| 2180 |
Physical Therapy |
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| 2190 |
Other Student Support Services |
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| 2191 |
Parent Involvement |
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| 22XX |
INSTRUCTIONAL STAFF SUPPORT SERVICES |
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| 2200 |
Instructional Support Services (Fixed Asset Depreciation ONLY) |
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| 2210 |
Improvement of Instruction |
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| 2211 |
Improvement of Instruction Supervision |
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| 2212 |
Instruction and Curriculum Development |
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| 2213 |
Instructional Staff Development |
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| 2214 |
Improvement of Instruction Evaluations |
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| 2215 |
Improvement of Instr Curriculum Resources |
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| 2216 |
Improvement of Instr Highly Skilled Educator |
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| 2219 |
Improvement of Instr Other |
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| 2220 |
Library/Educational Media Services |
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| 2221 |
Library/Educ Media Svcs Supervision |
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| 2222 |
Library/Educ Media Svcs School Library |
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| 2223 |
Library/Educ Media Svcs Audio Visuals |
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| 2224 |
Library/Educ Media Svcs Educ Television |
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| 2229 |
Library/Educ Media Svcs Other |
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| 2230 |
Instruction-Related Technology (supporting instruction) |
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| 2240 |
Academic Student Assessment |
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| 2290 |
Other Instructional Staff Support Services |
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| 23XX |
DISTRICT ADMINISTRATIVE SUPPORT SERVICES |
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| 2300 |
District Administrative Support (Fixed Asset Depreciation ONLY) |
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| 2310 |
Board of Education |
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| 2311 |
Board Activities and Supervision |
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| 2312 |
Board Secretary |
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| 2313 |
Board Treasurer |
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| 2314 |
Legal Services |
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| 2315 |
Tax Assessment and Collection |
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| 2316 |
Staff Relations and Negotiations |
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| 2319 |
Board of Education Other |
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| 2320 |
Executive Administration |
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| 2321 |
Office of Superintendent |
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| 2322 |
Community Relations |
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| 2323 |
State and Federal Relations (including Grant Writing) |
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| 2324 |
Equity/Diversity |
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| 2329 |
Executive Administration Other |
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| 2390 |
Other District Administrative Support Services |
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| 24XX |
SCHOOL ADMINISTRATIVE SUPPORT SERVICES |
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| 2400 |
School Administrative Support (Fixed Asset Depreciation ONLY) |
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| 2410 |
Office of the Principal |
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| 2420 |
School Based Decision Making |
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| 2490 |
Other School Administrative Support Services |
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| 25XX |
BUSINESS SUPPORT SERVICES |
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| 2500 |
Business Support Services (Fixed Asset Depreciation ONLY) |
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| 2510 |
Fiscal Operations |
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| 2511 |
Finance Officer |
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| 2512 |
Budgeting |
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| 2513 |
Receipts and Disbursements |
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| 2514 |
Payroll |
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| 2515 |
Financial Accounting |
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| 2516 |
Internal Auditing |
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| 2517 |
Property Accounting |
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| 2518 |
Operations |
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| 2519 |
Fiscal Operations Other |
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| 2520 |
Purchasing, Warehousing & Distributing Services |
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| 2530 |
Printing, Publishing and Duplication Services |
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| 2531 |
Printing & Duplicating |
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| 2532 |
Publishing |
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| 2540 |
Planning, Research, Development & Evaluation Services |
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| 2541 |
Planning Services |
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| 2542 |
Research Services |
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| 2543 |
Development Services |
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| 2544 |
Evaluation Services |
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| 2560 |
Public Information Services |
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| 2561 |
Supervision |
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| 2563 |
Public Information |
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| 2564 |
Management Information |
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| 2565 |
Public Information Services Other |
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| 2570 |
Personnel Services |
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| 2571 |
Supervision of Personnel Services |
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| 2572 |
Recruitment and Placement |
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| 2573 |
Personnel Information |
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| 2574 |
Non-Instructional Personnel Training |
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| 2575 |
Health Services |
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| 2576 |
Internal Affairs |
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| 2577 |
Risk Management |
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| 2579 |
Other Personnel Services |
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| 2580 |
Administrative Technology Services |
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| 2581 |
Technology Service Supervision & Administration |
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| 2582 |
System Analysis & Planning |
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| 2583 |
Systems Application Development |
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| 2584 |
System Operations |
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| 2585 |
Network Support |
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| 2586 |
Professional Development Costs for Administrative Technology Personnel |
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| 2587 |
Hardware Maintenance & Support |
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| 2588 |
Telecommunications |
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| 2589 |
Other Technology Services |
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| 2590 |
Other Support Services -- Central Services |
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| 26XX |
PLANT OPERATION AND MAINTENANCE |
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| 2600 |
Plant Operation (Fixed Asset Depreciation ONLY) |
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| 2610 |
Operation of Buildings |
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| 2620 |
Maintenance of Buildings |
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| 2630 |
Care and Upkeep of Grounds |
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| 2640 |
Care and Upkeep of Equipment |
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| 2641 |
Electrical Maintenance |
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| 2642 |
Electronic Maintenance |
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| 2650 |
Vehicle Operation and Maintenance (Non-Student) |
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| 2660 |
Security |
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| 2662 |
Security Investigations |
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| 2670 |
Safety |
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| 2680 |
Other Operation and Maintenance of Plant |
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| 2681 |
Staff Development |
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| 2690 |
Maintenance Scheduling |
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| 27XX |
STUDENT TRANSPORTATION |
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| 2700 |
Student Transportation (Fixed Asset Depreciation ONLY) |
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| 2710 |
Supervision |
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| 2720 |
Vehicle Operation (Bus Driving) |
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| 2730 |
Bus Monitoring |
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| 2740 |
Vehicle Service and Maintenance |
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| 2750 |
Staff Development |
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| 2790 |
Other Student Transportation |
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| 2900 |
Other Support Services |
|
| 3XXX |
NON- INSTRUCTIONAL SERVICES |
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| 3100 |
Food Service Operations |
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| 3191 |
Duty Free Lunch (Lunchroom Monitoring) |
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| 3200 |
Day Care Operations |
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| 3300 |
Community Service Operations |
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| 3309 |
Other Community Service Operations |
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| 3400 |
Adult Education Operations |
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| 3900 |
Other Non-Instructional Services |
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| 4XXX |
FACILITIES ACQUISITION & CONSTRUCTION SERVICES |
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| 4100 |
Land/Site Acquisition |
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| 4200 |
Land Improvement |
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| 4300 |
Architectural and Engineering Services |
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| 4400 |
Educational Specifications Development |
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| 4500 |
Building Acquisition & Construction |
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| 4600 |
Site Improvement |
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| 4700 |
Building Improvements |
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| 4900 |
Other Facility Acquisition & Construction Services |
|
| 5XXX |
OTHER |
|
| 5100 |
Debt Service |
|
| 5200 |
Fund Transfers Out |
|
| 5300 |
Contingency |
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Filetype Excel XLSX | Posted on 14 Aug 2022 | 3 years ago
