MANATEE ACCOUNTING SYSTEM - Duval County Public … · CHART OF ACCOUNTS - CODES TABLE OF CONTENTS...

B1

SECTION B

CHART OF ACCOUNTS - CODES

TABLE OF CONTENTS

KEV Accounting System Account Codes

Category Umbrellas Category Codes

Athletics 1.1000.00 - 1.1999.00 B3 - B6

Music 2.2000.00 - 2.2999.00 B7

Classes 3.3000.00 - 3.3999.00 B8 - B13

Clubs 4.4000.00 - 4.4999.00 B14 - B23

Departments 5.5000.00 - 5.5999.00 B24

Trusts 6.6000.00 - 6.6999.00 B25 - B32

General 7.7000.00 - 7.7999.00 B33 - B34

KEV Software Program Object Codes

Revenue B35

Expenditures B36 - B37

Transfers B38

KEV Software Program Object Code Descriptions

Revenue B39 - B41

Expenditures B42 – B48

Transfers B49

OBJECT CODE MEMORANDUM B50

(Revised 8/2015)

B2

KEV CATEGORY UMBRELLA CODES

Y 1000.00 CHECKING

$ 3500.00 CASH ADVANCE

CLASSIFICATION OF CATEGORY CODES

ATHLETICS 1 1000.00 – 1999.00

MUSIC 2 2000.00 – 2999.00

CLASSES 3 3000.00 – 3999.00

CLUBS 4 4000.00 – 4999.00

DEPARTMENTS 5 5000.00 – 5999.00

TRUSTS 6 6000.00 – 6999.00

GENERAL 7 7000.00 – 7999.00

(Revised 8/2015)

B3

SCHOOL ACTIVITY FUND MASTER CATEGORY LIST

CATEGORY UMBRELLA – 1.1 ATHLETICS

Category # Category Name

1.1001.00 Athletics – General Corporate Sponsorships

1.1002.00

1.1003.00

1.1004.00

1.1005.00

1.1006.00

1.1007.00 Athletics - Miscellaneous

1.1008.00

1.1009.00 Athletics - Awards - Miscellaneous (Trophies, Medals, Letters, Etc.)

1.1010.00 Athletics - Baseball - Middle

1.1010.01 Athletics - Baseball - Middle - Gate Receipts

1.1011.00 Athletics - Baseball - Junior Varsity

1.1011.01 Athletics - Baseball - Junior Varsity - Gate Receipts

1.1012.00 Athletics - Baseball - Varsity

1.1012.01 Athletics - Baseball - Varsity - Gate Receipts

1.1013.00 Athletics - Baseball - Signs Sale

1.1014.00 Athletics - Basketball - Middle

1.1014.01 Athletics - Basketball - Middle - Gate Receipts

1.1015.00 Athletics - Basketball - Boys Junior Varsity

1.1015.01 Athletics - Basketball - Boys Junior Varsity - Gate Receipts

1.1016.00 Athletics - Basketball - Boys Varsity

1.1016.01 Athletics - Basketball - Boys Varsity - Gate Receipts

1.1017.00 Athletics - Basketball - Girls Junior Varsity

1.1017.01 Athletics - Basketball - Girls Junior Varsity - Gate Receipts

1.1018.00 Athletics - Basketball - Girls Varsity

1.1018.01 Athletics - Basketball - Girls Varsity - Gate Receipts

1.1018.02 Athletics – Basketball – Girls Varsity – Concessions

1.1018.03 Athletics – Basketball – Girls Varsity – Donations

1.1018.04 Athletics – Basketball – Girls Varsity - Fundraising

1.1018.05 Athletics – Basketball – Girls varsity - Sponsorships

1.1020.00 Athletics - Bowling

1.1020.01 Athletics - Bowling - Gate Receipts

1.1023.00 Athletics - Change Fund - Advance & Return

1.1024.00 Athletics - Clinics, Dues

1.1025.00 Athletics - Competitive Cheerleaders

1.1025.01 Athletics - Competitive Cheerleaders - Gate Receipts

1.1027.00 Athletics - Concession Stand

1.1028.00 Athletics - Cross Country - Boys

1.1028.01 Athletics - Cross Country - Boys Gate Receipts

1.1029.00 Athletics - Cross Country - Girls

1.1029.01 Athletics - Cross Country – Girls Gate Receipts (Revised 9/2016)

B4

ATHLETICS 1.1 (Continued)


1.1030.00 Athletics - Entertainment - Banquets, Socials, Etc.

1.1031.00 Athletics - Equipment - All (Multiple Sports Use)

1.1032.00 Athletics - Food Truck

1.1033.00 Athletics - Football - Middle

1.1033.01 Athletics - Football - Middle - Gate Receipts

1.1034.00 Athletics - Football - Flag

1.1034.01 Athletics - Football - Flag - Gate Receipts

1.1035.00

1.1036.00 Athletics - Football - Junior Varsity

1.1036.01 Athletics - Football - Junior Varsity - Gate Receipts

1.1037.00 Athletics - Football - Varsity

1.1037.01 Athletics - Football - Varsity - Gate Receipts

1.1038.00 Athletics - Football - Signs Sale

1.1039.00 Athletics - Fund Raising - Multiple Sports

1.1040.00 Athletics - Golf - Boys

1.1041.00 Athletics - Golf - Girls

1.1042.00 Athletics - Gym & Field Maintenance

1.1043.00

1.1044.00

1.1045.00

1.1046.00 Athletics - Lacrosse - Boys

1.1046.01 Athletics - Lacrosse - Boys - Gate Receipts

1.1047.00 Athletics - Lacrosse - Girls

1.1047.01 Athletics - Lacrosse - Girls - Gate Receipts

1.1048.00 Athletics - Middle Schools City Championships

1.1048.01 Athletics - MSCC - Baseball

1.1048.02 Athletics - MSCC - Boys Basketball

1.1048.03 Athletics - MSCC - Girls Basketball

1.1048.04 Athletics - MSCC - Football

1.1048.05 Athletics - MSCC - Boys Soccer

1.1048.06 Athletics - MSCC - Girls Soccer

1.1048.07 Athletics - MSCC - Softball

1.1048.08 Athletics - MSCC - Swimming

1.1048.09 Athletics - MSCC - Track

1.1048.10 Athletics - MSCC - Volleyball

1.1049.00 Athletics - Officials - Expense and Reimbursement

1.1050.00 Athletics - School Owned Vehicles - Gas, Oil

1.1051.00 Athletics - Security - Expense and Reimbursement

1.1052.00 Athletics - Soccer - Boys Middle

1.1052.01 Athletics - Soccer - Boys Middle - Gate Receipts

1.1053.00 Athletics - Soccer - Boys Varsity

1.1053.01 Athletics - Soccer - Boys Varsity - Gate Receipts

1.1054.00 Athletics – Soccer - Girls Middle (Revised 9/2015)

B5



1.1054.01 Athletics - Soccer - Girls Middle - Gate Receipts

1.1055.00 Athletics - Soccer - Girls Varsity

1.1055.01 Athletics - Soccer - Girls Varsity - Gate Receipts

1.1056.00 Athletics - Softball - Girls Middle

1.1056.01 Athletics - Softball - Girls Middle - Gate Receipts

1.1057.00 Athletics - Softball - Girls Varsity

1.1057.01 Athletics - Softball - Girls Varsity - Gate receipts

1.1057.02 Athletics – Softball – Girls Varsity – Concessions

1.1057.03 Athletics – Softball – Girls Varsity – Donations

1.1057.04 Athletics – Softball – Girls Varsity – Fundraising

1.1057.05 Athletics – Softball – Girls Varsity - Sponsorships

1.1058.00 Athletics - Softball - Girls Slow Pitch

1.1058.01 Athletics - Softball - Girls Slow Pitch - Gate Receipts

1.1059.00

1.1060.00 Athletics - Swimming - Boys Middle

1.1060.01 Athletics - Swimming - Boys Middle - Gate Receipts

1.1061.00 Athletics - Swimming - Boys Varsity

1.1061.01 Athletics - Swimming - Boys Varsity - Gate Receipts

1.1062.00 Athletics - Swimming - Girls Middle

1.1062.01 Athletics - Swimming - Girls Middle - Gate Receipts

1.1063.00 Athletics - Swimming - Girls Varsity

1.1063.01 Athletics - Swimming - Girls Varsity - Gate Receipts

1.1064.00

1.1065.00 Athletics - Team Meals

1.1066.00

1.1067.00 Athletics - Tennis - Boys Varsity

1.1068.00

1.1069.00 Athletics - Tennis - Girls Varsity

1.1070.00 Athletics - Track - Boys Middle

1.1070.01 Athletics - Track - Boys Middle - Gate Receipts

1.1071.00 Athletics - Track - Boys Varsity

1.1071.01 Athletics - Track - Boys Varsity - Gate Receipts

1.1072.00 Athletics - Track - Girls Middle

1.1072.01 Athletics - Track - Girls Middle - Gate Receipts

1.1073.00 Athletics - Track - Girls Varsity

1.1073.01 Athletics - Track - Girls Varsity - Gate Receipts

1.1074.00

1.1075.00 Athletics - Track - Bob Hayes Invitational

1.1075.01 Athletics - Track - Bob Hayes Invitational - Gate Receipts

1.1076.00

1.1077.00 Athletics - Transportation - Expense and Reimbursement

1.1078.00

1.1079.00 (Revised 4/2016)

B6



1.1084.00 Athletics - Volleyball - Girls Middle

1.1084.01 Athletics - Volleyball - Girls Middle - Gate Receipts

1.1085.00

1.1086.00 Athletics - Volleyball - Girls Varsity

1.1086.01 Athletics - Volleyball - Girls Varsity - Gate Receipts

1.1087.00

1.1088.00

1.1089.00

1.1090.00

1.1091.00 Athletics - Weightlifting - Varsity

1.1091.01 Athletics - Weightlifting - Varsity - Gate Receipts

1.1092.00

1.1093.00 Athletics - Wrestling - Varsity

1.1093.01 Athletics - Wrestling - Varsity - Gate Receipts

1.1094.00

1.1095.00

1.1096.00 Athletics - Weight Training - Girls

1.1097.00

1.1098.00

1.1099.00 Athletics - Athletic Prior Year Balance

(Revised 9/2015)

B7


CATEGORY UMBRELLA - MUSIC 2.2


2.2000.00

2.2001.00 Music - Band

2.2002.00 Music - Band - Auxiliary

2.2003.00 Music - Band - Donations

2.2004.00 Music - Band - Electronic Music

2.2005.00 Music – Band – Fund Raiser “Name”

2.2006.00 Music - Band - Jazz

2.2010.00 Music - Band - Rentals (Uniforms, Instruments, Etc.)

2.2010.01 Music – Band – Guitar Rental

2.2012.00

2.2015.00

2.2018.00

2.2020.00 Music - Chorus

2.2025.00

2.2030.00 Music - Chorus - Rentals (Robes, Etc.)

2.2035.00

2.2040.00 Music - Flag Corp

2.2042.00

2.2045.00 Music - Fund Raiser -“Name” (Use when activity is a combined effort with profit going to

several different Music Categories.)

2.2046.00

2.2048.00 Music - Guitar

2.2049.00 Music - Keyboard

2.2050.00 Music - Majorettes

2.2055.00 Music - Activities (Elementary School Use Only)

2.2056.00 Music - Productions

2.2060.00 Music - Theory

2.2066.00 Music - Orchestra

2.2067.00

2.2068.00 Music - Performing Arts

2.2070.00 Music - Piano

2.2075.00

2.2076.00 Music – Rental - Locker

2.2080.00 Music - Sound Technology

(Revised 9/2016)

B8


CATEGORY UMBRELLA – 3.3 CLASSES


3.3001.00 Class - Academy of Coastal & Environmental Sciences

3.3002.00 Class - Advanced Placement - Agriculture

3.3003.00 Class - Advanced Placement - Anatomy and Physiology

3.3004.00 Class - Advanced Placement - Art

3.3005.00 Class - Advanced Placement - Chemistry

3.3006.00 Class - Advanced Placement - English

3.3007.00 Class - Advanced Placement - History

3.3008.00 Class - Advanced Placement - Psychology

3.3009.00 Class - Advancement via Individual Determination (A.V.I.D.)

3.3010.00 Class - Annual

3.3011.00 Class - Art

3.3012.00 Class - Art II

3.3013.00 Class - Art Studio III

3.3014.00 Class - Autistic CSS

3.3015.00 Class - Auto Body Shop

3.3016.00

3.3017.00

3.3018.00

3.3019.00 Class - Auto Mechanics Shop

3.3020.00 Class - Aviation Academy

3.3021.00

3.3022.00

3.3023.00

3.3024.00 Class - Automation & Production

3.3025.00 Class - Bakery

3.3026.00

3.3027.00

3.3028.00 Class - Biology

3.3029.00 Class - Blue Heron “Enterprises”

3.3030.00 Class - Building Maintenance Shop

3.3031.00 Class – Blan-Keys “Enterprise”

3.3032.00

3.3035.00 Class - Business Cooperative Education

3.3036.00

3.3037.00

3.3039.00 Class – Career and Technical Education

3.3040.00 Class – Communication Academy

3.3041.00 Class - Community Based Instruction - Cambridge

3.3042.00

3.3043.00 Class - Community Based Vocational Education

3.3044.00 Class - Communication Social Skills - CSS/ESE (Revised 9/2016)

B9

CLASSES 3.3 (Continued)


3.3045.00

3.3046.00

3.3060.00 Class - Ceramic

3.3061.00

3.3065.00 Class - Chemistry

3.3066.00 Class - Chemistry Honor

3.3067.00

3.3068.00

3.3070.00 Class - Child Care Laboratory

3.3071.00

3.3072.00

3.3090.00 Class of 2020

3.3091.00 Class of 2021

3.3092.00 Class of 2022

3.3093.00 Class of 2023

3.3094.00 Class of 2024

3.3095.00 Class of 2015

3.3096.00 Class of 2016

3.3097.00 Class of 2017

3.3098.00 Class of 2018

3.3099.00 Class of 2019

3.3100.00 Class – Kindergarten/ Class of 2020

3.3101.00 Class – First Grade

3.3102.00 Class – Second Grade

3.3103.00 Class – Third Grade

3.3104.00 Class – Fourth Grade

3.3105.00 Class – Fifth Grade

3.3106.00 Class – Sixth Grade

3.3107.00 Class – Seventh Grade

3.3108.00 Class – Eighth Grade

3.3109.00 Class – Pre-Kindergarten

3.3110.00

3.3111.00

3.3131.00 Class - Commander Café “Enterprise”

3.3132.00

3.3133.00

3.3134.00 Class - Commander Outdoor Solutions “Enterprise”

3.3135.00

3.3136.00

3.3140.00 Class - Commercial Art

3.3141.00

3.3142.00

3.3143.00 (Revised 9/2016)

B10



3.3144.00 Class - Commercial Foods - Academics

3.3145.00 Class - Commercial Foods - Catering

3.3149.00 Class – Communication and Social Skills

3.3150.00 Class - Computer

3.3151.00

3.3155.00 Class - Contract

3.3156.00

3.3157.00 Class - Cosmetology

3.3158.00 Class - Creative Writing

3.3159.00

3.3160.00 Class - Criminal Justice

3.3161.00

3.3162.00

3.3170.00 Class - Culinary I

3.3171.00 Class - Culinary II

3.3172.00

3.3173.00

3.3180.00 Class - Dance

3.3181.00 Class - Dance Theatre

3.3182.00

3.3183.00 Class - Dolphin Depot “Enterprise”

3.3192.00 Class - Dolphin Diner “Enterprise”

3.3193.00

3.3194.00

3.3203.00 Class - Dolphin Workshop “Enterprise”

3.3204.00

3.3205.00 Class - Drama/Thespian

3.3206.00

3.3207.00

3.3210.00 Class - Drawing

3.3211.00 Class - Eco-Dolphin “Enterprise”

3.3212.00 Class - Educable Mentally Handicapped - EMH

3.3213.00 Class – Early College

3.3225.00 Class – Engineering Technology

3.3226.00

3.3227.00 Class - Entrepreneurial

3.3228.00 Class - English for Speakers of Other Languages - ESOL

3.3229.00

3.3230.00 Class - Exceptional Education

3.3231.00

3.3232.00 Class - Excite Academy

3.3233.00

3.3234.00 (Revised 10/2016)

B11



3.3235.00 Class - Family/Consumer Science

3.3236.00 Class - Family Culinary Arts

3.3237.00 Class – Family Culinary Arts II

3.3238.00

3.3249.00 Class - Flying Eagle “Enterprise”

3.3250.00 Class - Food Production

3.3251.00

3.3252.00

3.3255.00 Class - Foreign Language

3.3256.00

3.3257.00

3.3260.00 Class - Forensics

3.3261.00

3.3262.00

3.3265.00 Class - French

3.3266.00

3.3267.00

3.3280.00 Class - Gifted

3.3281.00

3.3282.00

3.3285.00 Class - Graphics

3.3286.00

3.3287.00 Class - Helping Hands “Enterprise”

3.3335.00 Class - Horticulture

3.3336.00

3.3337.00

3.3342.00 Class - International Baccalaureate

3.3343.00

3.3344.00

3.3351.00 Class - Industrial Arts and Technology

3.3352.00 Class - Internship - Externship

3.3359.00 Class - Journalism

3.3360.00 Class - J.R.O.T.C. Cadet

3.3361.00

3.3362.00

3.3385.00 Class - Leadership

3.3386.00 Class - Learning Life Strategies

3.3387.00

3.3388.00

3.3405.00 Class – Marine Science

3.3406.00 Class – Mathematics Counts

3.3407.00 Class - Medical Career

3.3408.00 Class – Musical Theatre (Revised 9/2016)

B12



3.3450.00 Class - Newspaper

3.3451.00

3.3476.00 Class - Photography - Basic

3.3477.00

3.3478.00

3.3480.00 Class - Physical Education

3.3480.01 Class – Physical Education – PE Uniform Sale

3.3481.00 Class - Physically Impaired

3.3482.00 Class - Physically Mentally Handicapped

3.3483.00

3.3484.00

3.3490.00 Class - Pottery

3.3491.00

3.3492.00

3.3495.00 Class - Printing Shop

3.3496.00

3.3497.00

3.3498.00 Class - Public Safety

3.3499.00 Class - Reading

3.3500.00 Class – Restorative Justice

3.3501.00

3.3518.00 Class - Robotics

3.3519.00

3.3520.00

3.3526.00 Class - Save A Lot “Enterprise”

3.3527.00

3.3528.00

3.3530.00 Class - Science

3.3531.00 Class – Science, Technology, Engineering, Art & Math (S.T.E.A.M.)

3.3532.00 Class – Science, Technology, Engineering and Math (S.T.E.M.)

3.3550.00 Class - Specific Learning Disabilities - SLD

3.3551.00

3.3552.00

3.3555.00 Class - Spanish

3.3556.00

3.3557.00 Class – Specially Grown “Enterprise”

3.3559.00 Class - Sports Officiating

3.3560.00

3.3561.00

3.3565.00 Class - Stagecraft/Drama/Thespian

3.3566.00

3.3567.00

3.3568.00

3.3572.00 Class - Suds and Accessories “Enterprise” (Revised 8/2016)

B13



3.3573.00 Class - Technology

3.3574.00

3.3575.00

3.3580.00 Class - Television Production

3.3581.00

3.3582.00

3.3583.00 Class - Works of Heart “Enterprise”

3.3584.00

3.3585.00

3.3595.00 Class - Varying Exceptionalities - VE

3.3596.00 Class - Video Production “Enterprise”

3.3597.00

3.3598.00 Class – Woodcutters and More “Enterprise”

3.3680.00 Class - Woodshop

3.3681.00

3.3682.00

(Revised 9/2015)

B14


CATEGORY UMBRELLA – 4.4 CLUBS


4.4001.00

4.4002.00

4.4005.00 Club - Advanced Placement - Biology

4.4006.00 Club - Advancement via Individual Determination - A.V.I.D.

4.4007.00

4.4008.00

4.4031.00 Club - Alpha Scholars

4.4032.00

4.4033.00

4.4038.00 Club - American Red Cross

4.4039.00 Club - American Sign Language

4.4040.00

4.4041.00

4.4043.00 Club - Animation - ANIME

4.4044.00

4.4045.00

4.4055.00 Club - Annual

4.4056.00

4.4057.00

4.4065.00 Club - Art

4.4066.00 Club - Artistree

4.4067.00

4.4069.00

4.4070.00 Club - Arts Honor

4.4071.00

4.4072.00

4.4077.00 Club - Astronomy

4.4078.00

4.4079.00

4.4102.00 Club - Automotive Explorers

4.4103.00

4.4104.00

4.4108.00 Club - Best Buddies

4.4109.00

4.4110.00 Club - Beta National

4.4111.00

4.4112.00

4.4116.00 Club - Be the Change

4.4117.00

4.4118.00

4.4120.00 Club - Bible (Revised 9/2016)

B15

4.4 Clubs (Continued)


4.4121.00

4.4122.00

4.4127.00 Club - Biomedical

4.4128.00

4.4129.00

4.4133.00 Club - Black History

4.4134.00

4.4135.00 Club – Board Games

4.4148.00 Club - Book

4.4149.00

4.4150.00 Club - Brain Brawl

4.4151.00

4.4152.00

4.4156.00 Club - Builders

4.4157.00

4.4158.00

4.4165.00 Club - Business Professionals of America

4.4166.00

4.4167.00

4.4170.00 Club - C.E.C.F.

4.4171.00

4.4172.00

4.4182.00 Club - Charm

4.4183.00

4.4184.00

4.4189.00 Club - Cheerleaders - Middle

4.4190.00 Club - Cheerleaders - Junior Varsity

4.4191.00 Club - Cheerleaders - Varsity

4.4192.00 Club - Chefs

4.4193.00

4.4205.00 Club - Chess

4.4206.00

4.4207.00

4.4211.00 Club - Chinese

4.4212.00 Club - Chinese National Honor

4.4213.00

4.4214.00

4.4215.00 Club - Chorus

4.4216.00

4.4217.00

4.4230.00 Club - Civinetts

4.4231.00 Club - Civitan

4.4232.00 (Revised 9/2016)

B16

4.4 CLUBS (Continued)


4.4233.00 Club – Codes by Design

4.4234.00

4.4235.00 Club - Color Guard

4.4236.00

4.4237.00

4.4238.00 Club - College Bound

4.4239.00 Club - Comic Book

4.4240.00 Club - Community Service

4.4241.00 Club - Communications

4.4242.00 Club - Cooking

4.4243.00

4.4244.00 Club - Cosmetology

4.4245.00

4.4246.00 Club - Cosplay

4.4247.00 Club - Crochet & Knit

4.4248.00 Club – Culinary Arts Kitchen Education – C.A.K.E.

4.4249.00

4.4268.00 Club - Dance

4.4269.00

4.4270.00

4.4280.00 Club - DCT - Blue

4.4281.00 Club - DCT - Gold

4.4282.00 Club - DCT - Silver

4.4283.00

4.4284.00

4.4285.00 Club - Debate

4.4286.00

4.4287.00

4.4290.00 Club - Distribution Education Clubs of America – D.E.C.A.

4.4291.00

4.4292.00

4.4312.00 Club - Distinguished Gentlemen

4.4313.00

4.4314.00

4.4335.00 Club - Drama

4.4336.00

4.4337.00 Club – Eagle News Network

4.4339.00 Club - Early College

4.4340.00 Club – Earn Your Wings

4.4341.00 Club - Earth Savers

4.4342.00

4.4343.00

4.4347.00 (Revised 10/2016)

B17



4.4348.00

4.4349.00

4.4351.00 Club - Economics

4.4352.00

4.4353.00

4.4368.00 Club - Engineering

4.4369.00

4.4370.00

4.4376.00 Club - Entrepreneurial

4.4377.00 Club - Environmental

4.4378.00

4.4379.00 Club - Exceptional Education

4.4380.00 Club - Essence of Excellence

4.4381.00 Club – Fashion and Design

4.4382.00

4.4390.00 Club - F.C.C.L.A.

4.4391.00 Club - Film

4.4392.00

4.4393.00

4.4394.00 Club - Fellowship of Christian Athletes

4.4395.00 Club - Feminism

4.4396.00

4.4402.00 Club - Fishing

4.4403.00 Club - 5000 Role Models of Excellence

4.4404.00 Club - FL Council - Social Studies National Honor Society

4.4405.00

4.4406.00 Club Forest Closet

4.4407.00 Club - Frisbee

4.4408.00

4.4409.00

4.4410.00 Club - 4-H

4.4411.00

4.4412.00

4.4420.00 Club - Forensic

4.4421.00

4.4422.00

4.4430.00 Club - French

4.4431.00 Club - French Honor Society

4.4432.00

4.4433.00

4.4445.00 Club - Future Business Leaders of America –F.B.L.A.

4.4446.00 Club – Future City

4.4447.00 Club - Future Educators of America – F.E.A. (Revised 9/2016)

B18



4.4448.00

4.4449.00

4.4450.00 Club - Future Farmers of America

4.4451.00

4.4452.00

4.4480.00 Club - Garden Beautification

4.4481.00

4.4482.00 Club - Gay Straight Alliance

4.4483.00 Club - Geek Central

4.4484.00

4.4485.00 Club Gender Equality and Rights – G.E.A.R.

4.4489.00 Club - Gentlemen’s

4.4490.00

4.4491.00 Club – Girls Empowered Mentally and Socially – G.E.M.S.

4.4505.00 Club - Glee

4.4506.00

4.4507.00

4.4533.00 Club - Green

4.4534.00

4.4535.00 Club - Green State

4.4536.00

4.4537.00

4.4555.00 Club - Health Occupation Students of America – H.O.S.A.

4.4556.00

4.4557.00

4.4561.00 Club - Herpetology

4.4562.00

4.4563.00

4.4565.00 Club - History

4.4566.00

4.4567.00

4.4571.00 Club - Honor Roll

4.4572.00

4.4573.00 Club Ignite

4.4583.00 Club - International Baccalaureate

4.4584.00

4.4585.00

4.4590.00 Club - Interact

4.4591.00

4.4592.00 Club - Inter Council

4.4593.00

4.4594.00 Club - International

4.4595.00 Club - International Students (Revised 8/2016)

B19



4.4596.00 Club – Journalism Honor Society

4.4597.00 Club - Junior Class

4.4613.00 Club - Junior Girls

4.4614.00

4.4615.00 Club - Junior Ladies

4.4616.00

4.4617.00

4.4620.00 Club - Junior Women’s

4.4621.00

4.4622.00

4.4635.00 Club - Key

4.4636.00

4.4637.00 Club - Kitty Hawk Air Society

4.4638.00 Club - Kiwanis - K-Kids

4.4639.00

4.4640.00

4.4641.00 Club - Ladies

4.4642.00 Club - Ladies Elite

4.4643.00

4.4644.00

4.4645.00 Club - Ladies of Infinity

4.4646.00 Club – Ladies of “Name”

4.4647.00

4.4657.00 Club - Latino Rams

4.4658.00 Club - Latin

4.4659.00 Club - Law

4.4660.00

4.4661.00

4.4664.00 Club - Latin

4.4665.00 Club - Leaders of Tomorrow

4.4666.00

4.4667.00

4.4668.00 Club - Lego League / Club – Lego Robotic

4.4669.00 Club – L.G.B.T.Q.

4.4670.00

4.4671.00 Club - Library

4.4672.00 Club - Light Smart

4.4673.00

4.4674.00

4.4675.00 Club - Library

4.4676.00

4.4677.00

4.4686.00 Club - Marathon High (Revised 9/2016)

B20



4.4687.00 Club - Marine Biology

4.4688.00

4.4689.00 Club - Marine Science

4.4690.00

4.4691.00

4.4695.00 Club - Math

4.4696.00

4.4697.00

4.4698.00 Club - McKenzie

4.4699.00

4.4700.00

4.4702.00 Club - Mediation SMILEZ

4.4703.00

4.4704.00 Club - Medical Careers

4.4705.00 Club - Medical Leaders

4.4706.00 Club - Medical Society

4.4707.00 Club - Men of Distinction

4.4708.00

4.4711.00 Club - Men’s

4.4712.00

4.4713.00 Club – Military Senators

4.4714.00 Club – Model United Nations

4.4715.00 Club – Mu Alpha

4.4716.00 Club – Mu Phi Gamma

4.4717.00 Club - Multicultural

4.4718.00 Club – National Art Honor Society – N.A.H.S.

4.4719.00 Club – National Elementary Honor Society – N.E.H.S.

4.4720.00 Club - National English Honor Society - N.E.H.S.

4.4721.00 Club - National Film Honor Society – N.F.H.S.

4.4722.00 Club - National Honor Society – N.H.S.

4.4723.00 Club – National Jr. Honor Society – N.J.H.S.

4.4724.00 Club – National Mathematics Honor Society – N.M.H.S.

4.4725.00 Club - National Science Honor Society – N.S.H.S.

4.4726.00 Club – National Tri-M Music Honor Society – N.M.H.S.

4.4727.00 Club - Newspaper

4.4728.00

4.4729.00 Club – Pearls of Perfection Mentoring Group

4.4730.00

4.4749.00 Club - Pep

4.4750.00

4.4751.00

4.4758.00 Club - Photography

4.4759.00 (Revised 10/2016)

B21



4.4760.00

4.4762.00 Club - Physics

4.4763.00

4.4764.00

4.4767.00 Club - Poetry

4.4768.00 Club - Political Activism

4.4769.00 Club - Pop

4.4770.00 Club - Prestige

4.4771.00 Club - Pre-Medical

4.4772.00

4.4773.00

4.4779.00 Club - Prom

4.4780.00

4.4781.00 Club - Psychology National Honor Society

4.4782.00 Club - Psychology

4.4783.00 Club – Psych Society

4.4784.00 Club - Ray of Hope

4.4785.00 Club - Reading

4.4786.00 Club - Restorative Justice

4.4787.00 Club - Recycling

4.4788.00 Club - Reaching Independence & Success through Education - R.I.S.E.

4.4789.00 Club - Rocketry

4.4790.00 Club - Robotics

4.4791.00

4.4792.00 Club - Rose

4.4793.00

4.4794.00 Club - Rugby

4.4795.00 Club - Running

4.4796.00

4.4797.00 Club - Saints 2 Saints

4.4798.00 Club - Saints 2 Saints Rescue

4.4799.00 Club - Science

4.4800.00 Club - Science Honor Society

4.4801.00 Club – Science Junior Academy

4.4802.00

4.4803.00 Club – Science, Technology, Engineering, Math – S.T.E.M.

4.4804.00 Club - Scholar

4.4805.00 Club - Senate

4.4806.00

4.4807.00 Club - Sign Language

4.4808.00 Club - Senior Men’s

4.4809.00 Club - Senior Women’s

4.4810.00 (Revised 10/2016)

B22



4.4811.00 Club – Sheffie 5K

4.4817.00 Club - Sisters of Scholars

4.4818.00

4.4819.00

4.4820.00 Club - Sixth Man

4.4821.00 Club - Skills USA

4.4822.00

4.4823.00 Club – Sophomore Girls

4.4827.00 Club - Spanish Club

4.4828.00 Club - Spanish Honor Society Club

4.4829.00

4.4830.00

4.4831.00 Club – Speech and Debate

4.4832.00 Club - Spirit

4.4833.00 Club – Spoken Word

4.4834.00 Club – Stars and Stripes

4.4835.00 Club - S.M.I.L.E.

4.4836.00 Club - Students Against Destructive Decisions - S.A.D.D.

4.4867.00

4.4838.00 Club - Step

4.4839.00 Club – Student Activities

4.4840.00 Club - Student Council

4.4841.00 Club - Student Government

4.4842.00

4.4843.00 Club - Student Enhancing Recognition Veterans - S.E.R.V.

4.4844.00

4.4845.00

4.4848.00 Club - Super Science Saturday

4.4849.00 Club - SWAT

4.4850.00

4.4851.00

4.4852.00 Club - Teachers of Tomorrow – T.O.T.

4.4853.00 Club - Technology

4.4854.00 Club - Teenage Republican

4.4855.00 Club - Television Production

4.4856.00

4.4857.00 Club – Theatre Reading

4.4859.00 Club - Thespians

4.4860.00

4.4861.00

4.4871.00 Club - Trojan Scholars

4.4872.00

4.4873.00 Club – Ultimate Frisbee (Revised 10/2016)

B23



4.4874.00 Club - Uplift

4.4879.00 Club - Video

4.4880.00

4.4881.00

4.4884.00 Club - Virtue, Education, Relationship, Beauty – V.E.R.B.

4.4885.00

4.4886.00 Club - Warriors

4.4894.00 Club - West Point Society

4.4895.00 Club - WTJE

4.4896.00

4.4897.00

4.4919.00 Club - Young Democrats

(Revised 12/2015)

B24

CATEGORY UMBRELLA - 5.5 DEPARTMENTS


5.5020.00 Department - Art

5.5021.00

5.5025.00 Department - Business Education

5.5030.00

5.5040.00 Department - English

5.5041.00

5.5050.00 Department - Communication Social Skills - CSS/ESE

5.5051.00

5.5053.00 Department - Drama

5.5054.00

5.5055.00 Department - Family and Consumer Services

5.5056.00

5.5065.00 Department - Foreign Language

5.5066.00 Department - Guidance

5.5067.00

5.5068.00

5.5069.00 Department - Humanities Art

5.5070.00

5.5071.00 Department - Language Arts

5.5072.00 Department - School Choice

5.5073.00 Department - Mathematics

5.5074.00

5.5075.00 Department - Media Center

5.5076.00

5.5077.00

5.5080.00

5.5081.00

5.5082.00 Department - Physical Education

5.5082.01 Department - Intramural Sports

5.5083.00

5.8084.00

5.5085.00 Department - Renaissance Academy

5.5086.00

5.5087.00 Department - Science

5.5088.00

5.5089.00

5.5090.00 Department - Social Studies

5.5091.00 Department - Technology

5.5092.00 Department - Visual Arts

(Revised 9/2015)

B25

CATEGORY UMBRELLA – 6.6 TRUST FUNDS


6.6001.00 TRUST- DCSB 5100-510 INSTRUCTIONAL

6.6001.01 TRUST - 5100-510 RECOVERY

COLLECTIONS FOR REPLACEMENT PLANNERS PURCHASED FROM 5100-510 MONIES

6.6001.02 TRUST - STUDENT PLANNER RECOVERY

6.6002.00 TRUST - DCSB 5200-510 EXCEPTIONAL

6.6002.01 TRUST - 5200-510 RECOVERY

6.6003.00 TRUST - DCSB 5300-510 VOCATIONAL

6.6003.01 TRUST - 5300-510 RECOVERY

6.6004.00 TRUST - DCSB 6100-510 GUIDANCE

6.6004.01 TRUST - 6100-510 RECOVERY

6.6005.00 TRUST - DCSB 6200-510 MEDIA

6.6005.01 TRUST - 6200-510 RECOVERY

6.6006.00 TRUST - DCSB 6200-530 PERIODICAL

6.6006.01 TRUST - 6200-530 RECOVERY

6.6007.00 TRUST - DCSB 6300-510 CURRICULUM

6.6007.01 TRUST - 6300-510 RECOVERY

6.6008.00 TRUST - DCSB 7300-510 ADMINISTRATIVE

6.6008.01 TRUST - 7300-510 RECOVERY

6.6009.00 TRUST - DCSB SCHOOL IMPROVEMENT

6.6009.01 TRUST - SCHOOL IMPROVEMENT RECOVERY

COLLECTIONS FOR REPLACEMENT PLANNERS PURCHASED FROM SCHOOL

IMPROVEMENT MONIES

6.6009.02 TRUST - STUDENT PLANNER RECOVERY

6.6010.00 TRUST - DCSB TEAM UP POLICE

6.6011.00 TRUST - DCSB ACCELERATED LEARNING CENTER POLICE

6.6012.00 TRUST - DCSB SECURITY

6.6013.00 TRUST - DCSB - MISCELLANEOUS

6.6013.01 TRUST - PARENTING NIGHT - UNF (Fund 10293)

6.6013.02 TRUST - PARENTING NIGHT – UNITED WAY

6.6013.03 TRUST - PARENTING NIGHT – SAI PLANNER REPLACEMENT (Fund 11112)

6.6014.00

6.6015.00

6.6018.00 Trust - Academic Programs

6.6019.00

6.6020.00 Trust - Academic Competition

6.6021.00

6.6022.00

6.6024.00 Trust - Advanced Placement Test Trust

6.6025.00

6.6026.00 Trust – Anniversary “Name”

6.6031.00 Trust - Annual (Revised 8/2016)

B26

6.6 TRUST FUNDS (Continued)


6.6032.00

6.6033.00 Trust - Archives Project

6.6034.00

6.6035.00 Trust - Art Enrichment

6.6036.00

6.6037.00

6.6040.00 Trust - Athletic - Middle School Conference

6.6040.01 Trust – Athletic – Middle School Championships

6.6042.00 Trust – Athletic Trainor, Project 17

6.6050.00 Trust - Awards

6.6051.00

6.6055.00 Trust - Books - Paperback, Scholastic, Weekly Reader, Troll, etc.

6.6056.00 Trust – Box Tops for Education

6.6057.00

6.6124.00 Trust - Cafeteria

6.6125.00 Trust - Caps and Gowns

6.6126.00 Trust - Car Rider Signs

6.6127.00 Trust - Cheerleaders

6.6128.00 Trust - Challenge Day

6.6129.00

6.6130.00 Trust - Clinic

6.6131.00 Trust – Cool Kids

6.6132.00

6.6135.00 Trust - Communities in Schools

6.6136.00

6.6137.00

6.6148.00 TRUST - COM ED (10006) DISTRICT - FEE BASED CLASSES - 59510

6.6148.01 TRUST - 5900-510 RECOVERY (10006)

6.6149.00 TRUST - COM ED (10007) DISTRICT - EXTENDED DAY, CAMP, OTHER -

59510

6.6149.01 TRUST - 5900-510 RECOVERY (10007)

6.6150.00 Trust - Com Ed - Course Fees

6.6152.00 Trust - Com Ed - Extended Day

6.6153.00 Trust - Com Ed - Other

6.6154.00 Trust - Com Ed - Summer Camp

6.6155.00 Trust - Com Ed - Project Independence

6.6156.00

6.6157.00

6.6160.00 Trust - Computer

6.6161.00

6.6162.00

6.6170.00 Trust - Copy Machine

6.6171.00

6.6172.00 (Revised 6/2016)

B27



6.6180.00 Trust - Cultural Arts

6.6181.00

6.6182.00

6.6206.00 Trust - District Middle School Principal’s Association

6.6207.00 Trust - District - Region “Name”

6.6208.00

6.6209.00 Trust - District - Turn Around Schools

6.6210.00

6.6211.00

6.6213.00 Trust - Environmental

6.6214.00 Trust - Extravaganza

6.6215.00 Trust - Faculty Operating

6.6216.00 Trust – Faculty – Athletic Mentoring Activities

6.6217.00 Trust - Faculty - Benevolent

6.6218.00

6.6219.00 Trust - Faculty - Dues

6.6220.00

6.6221.00 Trust - Faculty Vending - Coffee

6.6222.00

6.6224.00 Trust - Faculty Vending Trust – Snacks

6.6226.00

6.6230.00 Trust - Field Trip

6.6231.00 Trust - Field Trip - Autistic

6.6232.00 Trust - Field Trip – Dual Enrollment

6.6233.00 Trust - Field Trip - “Name”

6.6234.00 Trust - Field Trip - “Name”

6.6235.00 Trust - Field Trip – Fifth Grade

6.6236.00 Trust - Field Trip - Kindergarten

6.6237.00 Trust - Field Trip – Music / Trust – Field Trip - Lego

6.6238.00 Trust - Field Trip – Safety Patrol – Sea World/Busch Gardens / Trust – Field Trip –Eighth

Grade

6.6239.00 Trust - Field Trip – S. L. D.

6.6240.00 Trust - Field Trip – World of Nations / Trust – Field Trip – Leaders of Tomorrow

6.6241.00 Trust - FL Junior Classical League

6.6242.00 Trust – Field Trip – Safety Patrol – Washington, D.C.

6.6243.00 Trust – Field Trip – Universal Studios

6.6244.00 Trust – Field Trip – Early College

6.6245.00 Trust - Florida Sales Tax

6.6246.00 TRUST - FL TEACHERS CLASSROOM SUPPLY ASSISTANCE PROGRAM

6.6248.00

6.6260.00 Trust - Gateway Conference

6.6265.00 Trust – Grad Night

6.6266.00 Trust – Graduation Enhancement (GED-FSCJ)

6.6267.00 Trust – Grant – Action for Healthy Kids – A.F. H. K. (Revised 9/2016)

B28



6.6268.00 Trust - Grant – Executive Pass

6.6269.00 Trust - Grant - Florida School Recognition

6.6270.00 Trust - Grant – Walmart

6.6271.00 Trust - Grant - Full Service – V.I.P. Game Day Awards Program

6.6271.01 Trust – Grant – Full Service – THOSE Young Men

6.6271.02 Trust – Grant – Full Service – Chargers for Change Program

6.6271.03 Trust – Grant – Full Service – S.A.A.V.E. - Gentlemen

6.6271.04 Trust – Grant – Full Service – Super Citizen Behavior Incentive Program

6.6271.05 Trust – Grant – Full Service – Fifth Grade Student Achievement Awards

6.6271.06 Trust – Grant – Full Service – Surfing the Wave of Success Program

6.6271.07 Trust – Grant – Full Service – United Way

6.6272.00 Trust - Grant – United Way – Sons of Jackson Program

6.6273.00 Trust - Grant - Jaguar Foundation - NFL Play 60 Challenge

6.6274.00 Trust - Grant - United Way - Challenge Day

6.6275.00 Trust - Grant - United Way - Parent Night

6.6276.00 Trust - Grant - United Way - Journalism Class

6.6277.00 Trust - Grant - United Way - Reading Class

6.6278.00 Trust - Grant - United Way - School Team Success

6.6279.00 Trust - Grant - Wallace Foundation

6.6280.00 Trust - Grant - Superintendent’s Summer Learning

6.6281.00 Trust – Grant – Community Outreach/Community Connection – Wells Fargo

6.6282.00 Trust – Grant – Power Up Jax

6.6283.00 Trust – Grant – CSX Foundation

6.6284.00 Trust – Grant - Lowes

6.6285.00 Trust – Grant - Get Motivated

6.6287.00 Trust – Grant – Earth Day/TruGreen

6.6289.00 Trust – Grant – Jax Public Education Fund

6.6290.00 Trust - Grounds

6.6291.00 Trust - Homecoming

6.6292.00 Trust - House – Alpha

6.6292.01 Trust – House – Beta

6.6292.02 Trust – House – Delta

6.6292.03 Trust – House – Gamma

6.6292.04 Trust – House - Omega

6.6294.00 Trust - International Baccalaureate

6.6297.00 Trust - Junior Prom

6.6310.00 Trust - Latin Forum

6.6320.00 Trust – Leaders of Tomorrow

6.6330.00 Trust - Locker Rental - Boys Gym

6.6331.00 Trust - Locker Rental - Girls Gym

6.6332.00 Trust - Locker Rental - Hall

6.6333.00 Trust - Locker Rental - Industrial Arts (Vocational)

6.6334.00 Trust - Locker Rental - Physical Education

(Revised 9/2016)

B29



6.6335.00 Trust – Lock-In - Girls

6.6340.00 Trust - Lost and Damaged Property

6.6341.00 Trust - Lost and Damaged Textbooks

6.6342.00 Trust - Lost and Damaged Science Textbook

6.6343.00 Trust - Lost Lock Replacement

6.6344.00 Trust - School Choice Advisory Council

6.6345.00 Trust - School Choice

6.6346.00 Trust - School Choice - Science/Mathematics

6.6347.00

6.6348.00

6.6355.00 Trust - Math Super Stars

6.6354.00

6.6355.00

6.6360.00 Trust - Memorial Fund - “Name”

6.6361.00 Trust - Memorial Fund - “Name”

6.6362.00

6.6363.00 Trust - Mentoring Program

6.6364.00

6.6365.00

6.6370.00 Trust - Mini-Grant - “Name”

6.6371.00

6.6372.00

6.6385.00 Trust - Northeast FL Classical Association

6.6386.00 Trust - Pageant - “Name”

6.6387.00 Trust - Pageant - Mr. Ugly

6.6388.00

6.6389.00

6.6390.00 Trust - Parent Teacher Association - PTA

6.6391.00

6.6392.00 Trust - Parent Teacher Organization - PTO

6.6393.00

6.6394.00 Trust - Parent Teacher Student Association - PTSA

6.6395.00

6.6396.00

6.6400.00 Trust - Parking Decals

6.6401.00

6.6402.00

6.6440.00 Trust - Playground

6.6441.00

6.6442.00

6.6460.00 Trust - Professional Development

6.6461.00

6.6462.00 Trust - Prom

6.6463.00 Trust - Promotion and Public Relations (Revised 10/2016)

B30



6.6465.00

6.6470.00 Trust - Reading is Fundamental - R.I.F.

6.6471.00

6.6472.00

6.6473.00 Trust - Recycling

6.6473.01 Trust - Green Champion Award

6.6474.00 Trust - Region Principals Association -II

6.6475.00 Trust - Region Principals Association - III

6.6476.00

6.6477.00 Trust - Region Principals Association - DTO

6.6485.00 Trust - R.O.T.C./N.J.R.O.T.C.

6.6486.00

6.6487.00

6.6490.00 Trust - School Advisory Council - SAC

6.6491.00

6.6492.00

6.6500.00 Trust - Scholar Bowl

6.6501.00 Trust – Quiz Bowl

6.6502.00

6.6505.00 Trust - Scholarship - “High School Name”

6.6506.00 Trust - Scholarship - “Name”


6.6508.00 Trust - Scholarship – Luke Johnson – Act of Compassion


6.6510.00

6.6511.00

6.6516.00 Trust - School Safety Patrol

6.6517.00 Trust - School Supplies Sales

6.6518.00 Trust - School Uniforms Sales

6.6518.01 Trust – School Uniform Donations

6.6519.00 Trust – Special - HERO

6.6520.00 Trust - Special Olympics

6.6521.00 Trust - Special – Outside Speakers

6.6522.00 Trust - Special - “Name”

6.6523.00 Trust - Special - Black History Month

6.6524.00 Trust - Special - Box Tops for Education

6.6525.00 Trust - Special - Classroom Libraries

6.6526.00 Trust - Special - Girls on the Run

6.6527.00 Trust - Special - Literacy

6.6528.00 Trust - Special – Shannon’s Fitness Challenge

6.6529.00 Trust - Special - Teacher Supplies

6.6530.00 Trust - Special – Common Thread – Nutrition Curriculum

6.6531.00 Trust - Special – Fall Festival Donation

6.6532.00 Trust - Special - “Name” (Revised 9/2016)

B31





6.6537.00 Trust - Special – “Name”




6.6541.00 Trust - Special - “Name:”








6.6549.00 Trust - Special - Reunion “Name”

6.6550.00 Trust - Special - Standard Coach

6.6551.00 Trust - Special – Sensory Room

6.6552.00 Trust - Special - Student of the Month

6.6553.00 Trust - Special - Teacher of the Month



6.6556.00 Trust - Special - Team “Name”






6.6562.00 Trust - Special -Team “Name”




6.6566.00 Trust - Special - DCPS PEP Rally

6.6567.00 Trust – STEM Lab

6.6568.00 Trust - Student Contingency

6.6569.00

6.6570.00

6.6571.00 Trust - Student Council

6.6572.00

6.6573.00

6.6576.00 Trust - Student Incentives

6.6577.00 Trust - Student I.D. Replacement

6.6578.00 Trust - Student Lunch Pass

6.6579.00 Trust - Student Planner Replacement

6.6580.00 (Revised 10/2016)

B32



6.6581.00 Trust - Student Production

6.6582.00

6.6583.00

6.6585.00 Trust - Student Welfare

6.6586.00

6.6587.00

6.6588.00 Trust - Summer Course/Credit Recovery

6.6589.00 Trust - Summer Camp(s)

6.6590.00

6.6591.00

6.6595.00 Trust - Teacher of the Year - T.O.Y.

6.6596.00

6.6597.00

6.6600.00 Trust - Teacher of Tomorrow - T.O.T.

6.6601.00

6.6602.00

6.6603.00 Trust - Technology

6.6604.00 Trust - Tech Team

6.6605.00 Trust - Tee Shirt Sale

6.6606.00

6.6607.00

6.6692.00 Trust - Television Production t

6.6693.00

6.6694.00 Trust - United Way - Workplace Campaign

6.6695.00 Trust - Test - P.S.A.T./S.A.T., etc.

6.6700.00 Trust - Unrestricted - Donations Only

(Revised 9/2015)

B33

CATEGORY UMBRELLA - 7.7 GENERAL FUNDS


7.7001.00 General Funds - Operating

7.7001.01 General Funds - Soft Drink Sponsorship

7.7001.50 General Funds - Building Utilization Fee

7.7002.00

7.7003.00

7.7005.00 General Funds - America’s Choice Program

7.7006.00

7.7007.00

7.7008.00 General Funds - Analysis/Bank SC

7.7009.00

7.7010.00

7.7020.00 General Funds - Collection Fee/NSF SC

7.7021.00

7.7022.00

7.7025.00 General Funds - Donations - Credit Card

7.7026.00

7.7027.00

7.7030.00 General Funds - Cost Recovery

7.7031.00

7.7032.00

7.7040.00 General Funds - Fund Raiser - All Students

7.7040.01 General Funds – Fund Raiser – Back Pack Sale

7.7042.00

7.7050.00 General Funds - Interest Earned - All Banks

7.7051.00

7.7052.00

7.7070.00 General Funds - Memory Books

7.7071.00

7.7072.00 General Funds - Memory Albums - Video

7.7073.00

7.7074.00

7.7080.00 General Funds - School Pictures

7.7081.00

7.7082.00

7.7800.00 General Funds - Stale Dated Checks

7.7801.00

7.7802.00

7.7900.00 General Funds - Student Activities

(Revised 8/2016)

B34

7.7 GENERAL FUNDS (Continued)

MARINE SCIENCE CENTER USE ONLY


7.7060.00 General Funds - Bracelet Sale

7.7061.00 General Funds - Book Sale

7.7061.01 General Funds - Coloring Books

7.7061.02 General Funds - Story Books

7.7062.00 General Funds - Necklace Sale - Regular

7.7062.01 General Funds - Necklace Sale - Deluxe

7.7063.00 General Funds - Pencil Sale

7.7064.00 General Funds - Pens Sale

7.7065.00 General Funds - Post Card Sale

7.7066.00 General Funds - Snack Sale

7.7067.00 General Funds - Tee Shirt Sale

7.7068.00 General Funds - Visor Sale

7.7069.00

(Revised 9/2015)

B35

OBJECT CODE LIST

REVENUE

402 ** District Monies

403 ** Reimbursement by the District

406 ** Gate Receipts/Admissions/Shares

408 ** Trust Recovery

431 Interest on Investments

440 Gifts, Grants, and Bequests (Donations)

470 ** Commissions

471 ** Fund Raising/Sale of Merchandise

472 ** Collections From Others

475 ** Field Trips

478 ** Lost and Damaged Library Media Materials

498 Lost and Damaged Textbooks

* District recommended Code - Not in Red Book

** Internal Accounts Code - Not in Red Book; Not a District Recommended Code

(Revised 8/2015)

B36

OBJECT CODE LIST

EXPENDITURES

310 Professional and Technical Services

320 Insurance and Bond Premiums

330 Travel

331 * Travel In – County

332 * Travel Out - of – County

333 * Travel Out - of – State

334 Travel Conference Registration Fees

350 Repairs and Maintenance

360 Rentals

371 * Postage

390 Other Purchased Services

510 Supplies

520 Textbooks

530 Periodicals

540 Oil and Grease

541 ** Gas

550 Repair Parts

560 Tires and Tubes

590 Other Materials and Supplies

594 ** Purchase Materials for Resale

611 * Library Books - New Libraries

(Revised 10/2016)

B37

OBJECT CODE LIST

EXPENDITURES (Continued)

612 * Library Books – Existing Libraries

621 Audio Visual Materials – Excess of $750.00

622 Audio Visual Materials - Less than $750.00

630 Buildings and Fixed Equipment

641 Furniture, Fixtures and Equipment – Excess of $750.00

642 Furniture, Fixtures and Equipment - Less than $750.00

643 Computer Hardware – Excess of $750.00

644 Computer Hardware – Less than $750.00

670 Improvements Other than Building

691 Computer Software – Excess of $750.00

692 Computer Software – Less than $750.00

701 ** Refunds

730 Dues and Fees

750 Other Personal Services

765 ** Reimburse the District – Salaries and Benefits

769 ** Return Moniesto the District

790 Miscellaneous Expenses

794 ** FHSAA Fines and Penalties

795 ** Jamborees, Tournaments, Split Gates, Shares

797 ** Luncheons, Banquets and Refreshments

MBE Minority Business Enterprise

(Revised 10/2016)

B38

OBJECT CODE LIST

TRANSFERS

910 Transfer to the District

950 Inter-fund Transfer - Year-End Closing

* District recommended Code - Not in Red Book

** Internal Accounts Code - Not in Red Book; Not a District Recommended Code

(Revised 8/2015)

B39

OBJECT CODE DESCRIPTIONS

REVENUE

CODE DESCRIPTOR

402 District Monies. Use this Object Code when posting monies received from the District.

The following are examples of this Object Code’s use:

Object Code - 402, Category - 6.6001.00 DSCB Instructional Trust

Object Code - 402, Category - 6.6002.00 DCSB Exceptional Trust

403 Reimbursement by the District. This code is used when monies are received from the District as

“reimbursement” for monies deposited by the school into the District bank account. A parent

withdrawing a student from a Community Education Program after funds have been forwarded to the

District causing a deficit balance for that program will require requesting reimbursement from the

District. In order to receive this reimbursement, a letter requesting a reimbursement must be written to

Business Services; Attention: Sheila Weeks, explaining why the reimbursement is necessary. When

monies are received from the District, do the following:

1) The Community Education/Extended Day sponsor is to prepare a Report of Monies Collected

form on receipt of the reimbursement check from the District. If the reimbursement check is to

be credited to more than “one” account, a separate Report of Monies Collected form is to be

prepared for each account. Attach a copy of the memorandum sent to the District requesting

the reimbursement to document why funds were received and in what category they are to be

posted.

2) Monies are deposited in the school’s Internal Bank Account, posted to the appropriate

account(s) by the school’s bookkeeper and a computer generated receipt is given to the

Community Education/Extended Day sponsor.

An example of this Object Code’s use is as follows:

Object Code - 403 Category – 6.6152.00 Community Ed/Extended Day Trust.

406 Gate Receipts, Admissions and Shares. The consideration for admission or entry into a fund-raising

activity or into an event or location for which your school is the home team, falls under this category.

Receipts are “admissions” (whether by cash, payment for tickets, donations, contributions or any other

“name”). These receipts can be collected at admission point or from advance or pre-event sale.

1) Your school is named to host a jamboree, tournament, play-off, etc. The Gate Receipts will be

posted to the correct Category - Gate Receipt Account (1.1010.01 Baseball – Gate Receipts).

The expenses will be posted to the appropriate Category Account including the shares that will

be sent to the other participating schools (1.1010.00 Baseball). The schools receiving shares

will post them to the main Category account (1.1010.00 Baseball).

Examples of this Object Code’s use are as follows:

Object Code – 406 Category 1.1010.01 Baseball – Gate Receipts (Revised 8/2015)

B40


CODE REVENUE DESCRIPTOR (Continued)

406 Gate Receipts, Admissions and Shares. (Continued)

2) Use this Object Code when you post your school’s gate receipts share of an event

conducted by another school.

3) Use this Object Code for your school’s events which require advance payment of specific

assessments from other schools who will participate, including entry fees, meet fees,

trophy shares, etc.

4) This Object Code should be used to record any fund raising activity that sold admissions

in order to gain entry into an event. Prom Trust 6.6462.00, Object Code 406

408 TRUST RECOVERY. Use this Object Code when recording monies received from students,

parents, guardians, teachers, vendors, etc. for reimbursement of funds spent out of any fund originally

received from the District. These funds must be expended during the school year in which they were

collected or be returned to the District at year-end. The date to return monies to the District is

determined by the District with said information forwarded to the bookkeeper’s.

Example: Reimbursement for lost or vandalized classroom items paid for by students, parents, or

guardians that were originally purchased from District Trust Accounts. Refund from a

vendor due to school check being written for a larger amount than cost of purchase or

non-availability of prepaid item.

431 INTEREST ON INVESTMENTS. This Object Code is to be used when posting monies received or

credited as interest on the schools checking account.

440 DONATED GIFTS, GRANTS AND BEQUESTS. Use this Object Code when posting monies

donated from a philanthropic foundation, private individual or organization, or public organization for

which no payment or special service to the contributor is expected. Gifts given for specific purposes

require appropriate documentation, letters, etc. so funds can be placed in appropriate trust accounts,

and non-designated gifts should be placed in the General Fund to be used for the benefit of the student

body as a whole.

470 COMMISSIONS. Use this Object Code when posting monies received from vendors for school

picture sales or other sources, where the school, class, club, department is to receive a commission.

471 FUND RAISING/SALE OF MERCHANDISE. This Object Code is to be used to record monies

received from fund-raising events and activities.

472 COLLECTIONS FROM OTHERS. Use this Object Code when posting miscellaneous sources of

revenue which do not fit in other revenue codes.

475 FIELD TRIPS. Monies received for all field trips are recorded with this Object Code. (Revised 8/2015)

B41


CODE REVENUE DESCRIPTOR (Continued)

478 LOST AND DAMAGED MEDIA MATERIAL. Collections for lost or damaged library/media

books, library materials or library equipment are to be posted using this Object Code.

498 LOST AND DAMAGED TEXTBOOKS. Use this Object Code when posting collections for lost

and damaged textbook collections.

Revised 8/2015)

B42


EXPENDITURES

CODE DESCRIPTOR

310 PROFESSIONAL AND TECHNICAL SERVICES. Services which by their nature can be

performed only by persons with specialized skills and knowledge which are acquired through

intensive academic preparation use this Object Code. Included are the services of architects,

engineers, auditors, dentists, medical doctors, lawyers, consultants, accountants.

This code is used when posting 1099 transactions such as paying for a consultant or any person

performing a service for the school. A W-9 form must be provided to the bookkeeper for each of

these individuals before payment can be made. The forms are filed by fiscal year for audit

purposes.

320 INSURANCE AND BOND PREMIUMS. Expenditures for all types of insurance coverage (other

than group insurance (230) such as property, liability, fidelity and bond premiums use this Object

Code.

Examples of using this code might include the Annual Class insuring a camera or FHSAA

Catastrophic Insurance paid out of General Operating Fund.

330 TRAVEL. Costs for transportation, meals, hotels, registration fees, and other expenditures associated

with traveling on business for the district school board. Per dium payments in lieu of reimbursement

for subsistence (room and board) are reported as travel expenditures. Also included is student travel

authorized by the district school board.

When registration is paid in advance or separately from other travel expense, it is charged to Object

Code 334.

331 Expenses for approved in-county travel are posted using this Object Code. Costs for expenses

associated with traveling in academically oriented field trips, student activities and events, meals,

reimbursement to school board employee for private vehicle mileage, etc. are charged to this Object

Code. (Do not pay bus mileage or overtime out of this code.) Use an In-county Reimbursement Form

as your invoice.

332 Reimbursement, advance monies (when traveling with students), or direct payment (when

appropriate) for approved out-of-county travel is charged to this Object Code. Costs for

transportation, meals, hotel, mileage and other expenses associated with traveling in student activities

and other school related events, including payments for per dium in lieu of reimbursement for meals

are also charged to this code.


Code 334. Use an approved Out-of-County Reimbursement form as your invoice.

(Revised 8/2015

B43


CODE EXPENDITURES DESCRIPTOR (Continued)

333 Reimbursement, advance monies (when traveling with students), or direct payment, when appropriate,

for approved out-of-state travel is charged to this Object Code. Costs for transportation, meals, hotel,

mileage and other expenses associated with traveling in student activities and other school related

events, including payments for per diem in lieu of reimbursement for meals, etc. are also charged to

this Object Code.


Code 334. Use an approved Out-of-County Reimbursement form as your invoice.

Please Note:

1) When reimbursing school employees for mileage, the employee may opt to accept less than

District mileage reimbursement allowance. A statement to that effect must be included on the

reimbursement form.

2) Prior to collecting money for any field trip, appropriate written authorization must be

obtained.

3) Receipts for the activity and an event program are to be submitted with the reimbursement

request if per diem is not being paid.

4) Travel expenses from Internal Accounts must be paid from a source collected for that specific

purpose. It is not appropriate to charge any kind of Administrative travel expenses to Internal

Accounts. This is a District function only.

334 CONFERENCE REGISTRATION FEES. Use this Object Code to make direct payment for

registration fees when paid in advance or separately from other travel expense. All costs

associated with student admission fees for field trips must be charged to this commitment number.

All costs associated with student admission fees for field trips must be charged to Commitment

item 334.

Example for payment to the Alhambra for student field trip admissions:

Object Code – 334 Category – Trust – Field Trip – Fifth Grade 6.6235.00

Example for payment to bus contractor for field trip to the Alhambra:

Object Code – 390 Category – Trust – Field Trip – Fifth Grade 6.6235.00

350 REPAIRS AND MAINTENANCE. Expenditures for repairs and maintenance services not provided

directly by school district personnel are paid using this Object Code. This includes contracts and

agreements covering the upkeep of grounds, buildings and equipment. Costs for new construction,

renovations and remodeling are capital expenditures and therefore are not included.

(Revised 10/2016)

B44



360 RENTALS. This Object Code is used when posting expenditures for leasing or renting land,

buildings, films, and equipment for both temporary and long-range use of the district school board.

This includes annual fees charged for support and maintenance of software, software licenses, annual

access fees for electronic devices, and fees for broadcast fights.

371 POSTAGE STAMPS. Expenditures to provide postage stamps for the district school system are paid

using this Object Code.

390 OTHER PURCHASED SERVICES. Expenditures for all other purchased services not included

above such as printing, binding, reproduction, pest control, and other nonprofessional purchased

services use this Object Code. Transportation costs for field trip buses are to use this Object Code

including chartered buses. Police officers providing security service for schools and Athletic Events,

including Team-Up and ALC, Independent Contractors that provide service for school athletic

events such as ticket takers, ticket sellers, game officials, etc. are paid using this code. These are 1099

transactions and the bookkeeper must be provided a W-9 form for each individual, each school year,

prior to payment being made.

DCSB Police Officers cannot be paid directly from Internal Account Funds. A check for their

payment must include time and one-half and benefits must be forwarded to the District. The

District will then forward payment to them.

Example for payment of a bus contractor:

Object Code - 390 Category – 6.6230.00 Field Trip Trust

Example for payment of an official at an athletic event:

Object Code - 390 Category – 1.1049.00 Athletics - Officials – Expense and

Reimbursement

Example for payment of a (Jacksonville Sheriff’s Office - JSO) police officer at an athletic event:

Object Code – 390 Category – 1.1051.00 Security – Expense & Reimbursement

500 MATERIALS AND SUPPLIES. Amounts paid for 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.

510 SUPPLIES. Expenditures for consumable supplies for the operation of a school system, including

freight are charged to this Object Code. Examples include expenditures for instructional, custodial,

maintenance supplies. Expenditures for awards and for food or food products used in instructional

programs should use this code.

520 TEXTBOOKS. Expenditures for textbooks furnished free by school districts, including freight

(Section 1006.40, F.S.) are charged to this Object Code. This Object Code also includes the costs of

electronic media (e-books), workbooks, textbook binding or repair, and text-related materials.

B45



530 PERIODICALS. Expenditures for all periodicals and newspapers are charged to this Object Code. A

periodical is any publication (paper or electronic) appearing at regular intervals of less than a year and

continuing for an indefinite period.

Example for payment to Time Magazine by the Media Department:

Object Code – 530 Category – 6006.00 DCSB 6200-530 Periodical Trust

Example for payment to Times-Union Newspaper for classroom use:

Object Code - 510 Category – 6.6001.00 DCSB 5100-510 Instructional Trust )

540 OIL AND GREASE. Expenditures for oil and grease for all types of motor vehicles are to use this

Object Code.

541 GAS. Use this Object Code for expenditures for gas for lawn mowers, edgers, etc. (This Object Code

is not to be used for reimbursement for authorized travel expense.)

550 REPAIR PARTS. Expenditures for repair parts, antifreeze, and supplies used in school district-

owned vehicles used for student transportation or otherwise, with the exception of gas, oil, grease,

gear lubricants, tires, and tubes are to use this Object Code.

560 TIRES AND TUBES. This Object Code is to be used for expenditures for tires and tube

replacement, including recapping.

590 OTHER MATERIAL AND SUPPLIES. Expenditures for all other supplies and materials not

included above are to use this Object Code.

594 PURCHASE ITEMS FOR RESALE. Expenditures for merchandise, materials, or supplies for sale

in the school store, teacher’s lounge, fund-raising or similar activities are to use this Object Code.

610 LIBRARY BOOKS. Expenditures for noncapitalized regular or incidental purchases of school

library books (hard copy or electronic) available for general use by students, including any reference

books, even though such reference books may be used solely in the classroom. Costs of freight for

school library books are included.

Please note the breakdown descriptions of the following Object Codes:

611 Purchases of library books for new libraries use this Object Code.

612 Purchases of library books for existing libraries use this Object Code

(Revised 10/2016)

B46

OBJECT CODE DESCRIPTION


620 AUDIO-VISUAL (AV) MATERIALS (Nonconsumable). Expenditures for nonconsumable

materials such as film, filmstrips, recordings, exhibits, charts, maps and globes, regardless of cost, are

charged to this Object Code.


621 AV Materials In Excess of $750.00 (Capitalized)

622 AV Materials Less Than $750.00 (Noncapitalized)

390 Processing (developing) Film

510 Purchasing Blank Film

630 BUILDINGS AND FIXED EQUIPMENT. All expenditures to acquire existing buildings or to

construct new buildings and additions use this Object Code. Construction costs of buildings and

additions consist of all expenditures for general construction; advertisements for contracts; payments

on contracts; payments on contracts for construction; installation of plumbing, heating, lighting,

ventilating, and electrical systems; built-in lockers; elevators; architectural and engineering services;

travel expenses incurred in connection with construction; paint and other interior and exterior

decorating; and any other costs connected with planning and construction of buildings or additions to

buildings.

640 FURNITURE, FIXTURES AND EQUIPMENT. Expenditures for initial or additional items of

equipment such as furniture, furnishings, machinery, and portable bleachers that are not integral parts

of the building or building service systems.

Included in this category is computer hardware, which is a digital, electronic device capable of

reading, processing, and executing software programs designed for administrative and instructional

uses. Also included are tablets, e-readers, and other portable devices. The term “computer” refers to

not only the main processing unit, but also expansion cards, upgrade devices, and peripherals such as:

operating system software (ROM based), installable memory, processor upgrades, video boards,

sound cards, network connectivity boards or cards, other expansion and upgrade devices, monitors,

printers, scanners, internal and external hard drives, CD-ROM drives, monitors, printers, scanners,

internal and external hard drives, CD-ROM drives, plotters, modems, computer projection devices,

adaptive hardware, and other peripherals that attach to the main unit.


641 Capitalized Furniture, Fixtures and Equipment Costing More Than $750.00.

642 Non-capitalized Furniture, Fixtures and Equipment Costing Less Than $750.00.

643 Capitalized Computer Hardware Costing More Than $750.00.

644 Non-capitalized Computer Hardware Costing Less Than $750.00

(Revised 10/2016)

B47



670 IMPROVEMENTS OTHER THAN BUILDINGS. Construction costs of permanent improvements

and additions, other than buildings and additions, consisting of all expenditures for general

construction, advertisements of contracts, payments, or construction. Examples of such improvements

are excavation, fill dirt, grading, utility installation, sod, shrubs, fences, retaining walls, sidewalks,

and sewage treatment systems, original or expanded paving projects, the initial purchase of fixed

playground equipment, flagpoles, gateways, and underground storage tanks that are not part of the

building service systems. If the improvements are purchased or constructed, the purchase or contract

price and related costs should be recorded using this Object Code. If improvements are obtained by

gifts, the fair market value at time of acquisition should be recorded. Include under this classification

permanent bleachers requiring footings or foundations, and swimming pools, including the necessary

filtering and plumbing equipment.

690 COMPUTER SOFTWARE. The set of programs and associated documentation used to control the

operation of a computer. The two primary types of software are (1) systems software which include

operating systems, programming languages, and utility programs; and (2) application programs that

are designed to perform tasks such as database management, spreadsheet functions, instruction, and

word processing. Generally, when software is acquired with computer hardware for a single purchase

price and the relative value of the software is material to the total cost, it is necessary to allocate the

acquisition cost to both the software and hardware in accordance with GAAP for lump-sum or basket

purchases. However, systems software acquired in conjunction with computer hardware may be

recorded as part of the equipment purchase (no allocation of cost to the software) when the software

will not be removed, transferred, or in any way separated from the original hardware. In the event that

software which was originally recorded as equipment is subsequently removed, transferred, or

detached from the original hardware, it would be necessary to retroactively allocate a portion of the

original cost, if material, to the software for proper recording of the removal or transfer.


691 Capitalized Software Costing In Excess of $750.00.

692 Non-capitalized Software Costing Less Than $750.00.

701 REFUNDS. Use this Object Code when refunding monies to individuals. This transaction is

considered to be an adjustment to revenue and is not to be used for reimbursement purposes.

730 DUES AND FEES. Expenditures for dues and fees include dues in professional organizations as

determined by school board policy and procedures .Also included are tuition fees for employee

training activities when paid separately from travel. Fees paid relative to the issuance or service of

debt and commissions for collection of taxes are also recorded here.

(Revised 10/2016)

B48



Examples using this Object Code are as follows:

Fees for Cheerleading Camp

FHSAA School Dues Assessment

Sales Tax Paid to the Department of Revenue

Membership to Sam's Club

Fees for School Employees to Attend CPR Course

765 REIMBURSE THE DISTRICT - SALARIES AND BENEFITS. This Object Code is to be used

when reimbursing the District for Additional Compensation and Benefits paid to school board

employees for salaries and benefits encumbered in a School’s Internal Account Fund

769 RETURN MONIES TO THE DISTRICT. Use this Object Code when returning monies received

from the District to the District.


(Unused monies at year-end)

6.6001.00 DCSB 5100-510 Instructional Trust – Object Code 769

6.6002.00 DCSB 5200-510 Exceptional Trust – Object Code 769

6.6009.00 DCSB School Improvement Trust – Object Code 769

790 MISCELLANEOUS. Expenditures that cannot be assigned to any other category should use this

Object Code.


Bank service charge for NSF (worthless check)

Bank service charge for stop payment of a check

Bank service charge for services rendered

794 FINES AND PENALTIES. Charge payments to the Florida High School Athletic Association for

assessed penalties and fines to this Object Code.

795 JAMBOREES, TOURNAMENTS, SPLIT GATES, SHARES. Use this Object Code for

distribution of shares in non-routine, non-scheduled, non-regular season events by check to guest

participant teams, from appropriate categories. The balance of monies in those accounts belongs to the

host school. (Deficits occurring after the event expenses have been paid may require assessments

against the participating schools.)

(Revised 10/2016)

B49



797 LUNCHEONS, BANQUETS, AND REFRESHMENTS. Use this Object Code to record

expenditures for faculty or club luncheons, athletic or retirement banquets and miscellaneous

refreshment expenses.

MBE MINORITY BUSINESS ENTERPRISE. Use this Object Code to identify purchases made from

Internal Accounts that were spent with certified minority businesses.

Coding MBE activity correctly results in accurate, easily generated Semi-Annual “required”

MBE Reports.


CODE TRANSFERS

900 TRANSFERS. Nonreciprocal inter-fund activity represented by disbursement of cash or goods from

one fund within the district to another fund without an equivalent return and without a requirement for

repayment.

910 TRANSFER TO DISTRICT. This code is to be used when cutting a check to the District when no

expenditure/purchase has been made.


Forwarding Community Education Fees to the District (6.6150.00, 6.6152.00, 6.6153.00,

6.6154.00, and 6.6155.00)

Forwarding Stale Dated Check Monies to the District (7.7800.00)

Forwarding donated funds to the District for District Budget expenditures

(IE; PTA donation for playground equipment being purchased at the District level.)

950 INTERFUND TRANSFER YEAR-END. This Object Code is to be used when setting up computer

transfers for year-end closing procedures.


Athletic Category transferred to 1.1099.00 Prior Year Balance

Interest Earned Account 7.7050.00 to 7.7001.00 General Operating Category

(Revised 10/2016)

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