expenditure object code...postage, express carriers (fedex, ups, usps, etc.) 6361 principal - bonded...

Expenditure Object Codes Quick Reference

Section : G – Expenditure Object Code Subject: Object Code Quick Reference

July 1, 2020 Missouri Financial Accounting Manual G.1

Expenditure Object Code Identification The following alphabetical title listing of expenditure object codes may be used as a quick reference for locating individual object codes. Districts are encouraged to read the applicable object code descriptions, which immediately follow this section, to ensure proper coding.

Title

Object Code

A

ACT, District Paid 6311 Administrative Cost for Contracted Transportation Services 6151- 6591 Administrative Cost for District Operated Transportation Services 6151- 6591 Administrators Salary 6112 Aide, Certificated Instructional 6152 Aide, Classified Instructional 6152 Architect Fees Considered Part of a Particular Project 6521 Architect Fees Not Considered Part of a Particular Project 6319 Athletic Official, Not Employee of the District 6319 Athletics Uniforms (Over the Capitalization Threshold of 1,000 per Individual Unit) 6591 Athletics Uniforms (Under the Capitalization Threshold of 1,000 per Individual Unit) 6411 Athletics, Coach 6131 Audit Services 6315

B Background Checks 6319 Band Uniforms (Over the Capitalization Threshold of 1,000 per Individual Unit) 6591 Band Uniforms (Under the Capitalization Threshold of 1,000 per Individual Unit) 6411 Banking Related Services 6319 Binding and Printing 6363 Bond Issuance Costs 6631 Bond Premium, Fidelity 6353 Bonded Indebtedness Interest 6621 Bonded Indebtedness Principal 6611 Books, Library 6441 Buildings 6521

Bus Facility Construction or Renovation Over $5,000 in the Fiscal Year 6521, 6531,

or 6541

Bus Facility Renovation or Maintenance Under $5,000 in the Fiscal Year 6521, 6531, or 6541

Bus Driver Drug Testing – District Operated 6319 Bus Driver Medical Examination - District Operated 6319 Buses - Purchased with Specific Funds 6553 Buses - Purchases 6552


Title

Object Code


Buses - Rental 6334

C Cell Phone Purchase (Under the Capitalization threshold of $1,000 per Individual Unit) 6412 Cell Phone Service 6361 Classified Employees Severance Pay 6171 Classified Employees Unused Leave 6171 Classified Instructional Aide 6152 Classified Salaries - Full Time 6151 Classified Salaries - Part Time 6161 Classroom Instructional Apparatus 6542 Cleaning Services - Not Provided by LEA Personnel 6331 Club Sponsor 6131 Coach, Student Athletics 6131 Coal 6485 Communication 6361 Computer Cables, Power Cords, Other Miscellaneous Computer Cords 6412 Computer or Tablet Purchase ( Under the Capitalization Threshold of 1,000 per Individual Unit) 6412 Computer or Tablets, Lease Purchase of, Interest 6623 Computer or Tablets, Lease Purchase of, Principal 6613 Computers and Related Equipment Rentals 6338 Computers, Servers, Printers, and Other Peripherals Over the Capitalization Threshold 6543 Conference Registration Fees 6319 Contracted Food Service Operations 6391 Contracted Pupil Transportation - Non-Route 6342 Contracted Pupil Transportation To and From School 6341 Copy Machine Rentals 6334 Cost of Issuance General Obligation Bonds 6631 Curriculum Consultants 6312 Cyber Insurance Coverage 6352

D Data Processing Services 6316 Day Care – Employer Provided 6291 Demolition Work 6531 Diesel/Gasoline 6486 Disapproved Route Cost, Contracted 6341 Discount on Bonds Sold – Interest Adjustment 6624 Drug Testing for Bus Drivers – District Operated 6319 Dual Credit Courses 6311 Dues and Memberships 6371


Title

Object Code


E Early Retirement 6141 eBooks 6451 ECSE – Approved School Bus Lease/Rentals 6334 ECSE Building Lease Purchase 6613 ECSE Building Lease/Rental 6333

ECSE Transportation (Contracted) 6341 or 6342

Election Services 6318 Electricity Services 6481 Electronic Resource Materials for School Library- CDs, DVD, Audio Tapes 6451 Employee Insurance 6241 End of Course Exam Cost per Student 6311 Energy Loan - Interest 6624 Energy Loan - Principal 6614 Energy Loan, GESPC Interest - Installment Contract 6624 Energy Loan, GESPC Interest - Lease Purchase Agreements 6623 Energy Loan, GESPC Principal - Capitalized Lease Purchase Agreements 6521 Energy Loan, GESPC Principal - Installment Contract 6614 Energy Loan, GESPC Principal - Not Capitalized Lease Purchase Agreement 6613 Engineering Fees Not Considered Part of a Particular Project 6319 Engineering Fees Considered Part of a Particular Project 6521 Entry Fees 6398 Equipment - Classroom Instructional Apparatus 6542 Equipment - Regular 6541 Equipment - Rental 6334 Equipment – Technology-Related 6543 eReaders 6412

F Fax Machine - Service Fees 6361 Fax Machine Purchase 6541 Fees - Bonds/Paying Agent 6631 Fees - Lease Purchase Agreements 6633 Fees - Long Term Loans 6634 Fees - Short Term Loans 6632 FFA Membership Fees 6371 FICA 6231 Fidelity Bond Premium 6353

Field Trip – Ticket Cost 6391 or 6398

Field Trip Transportation Cost, Contracted 6342


Title

Object Code


File Storage (CDs, Jump Drives, USB Flash Drives) 6412 File Storage (Electronic) Contracted (Not Incl. in Annual Maint. Agreement of Specific Program) 6316 Flag Poles - Installation and Furnishing 6531 Food Permits 6491 Food Service Operations - Contracted 6391 Food Supplies - Excludes Non-Food 6471 Forms - Printing 6363 Forms - Purchase Preprinted Forms 6411 Fuel Expenditure for Buses or Other District Owned Vehicles (Gasoline, Propane or Diesel) 6486 Fuel Oil (For Heating of Buildings) 6484 Furniture 6541

G Game Officials 6319 Gas - L.P. 6483 Gas - Natural 6482 Gasoline/Diesel 6486 Gateways and Fences 6531 GESPC Interest – Installment Con. 6624 GESPC Interest – Lease Purchase Agreements 6623 GESPC Principal – Capitalized Lease Purchase Agreements 6521 GESPC Principal – Installment Contract. 6614 GESPC – Non-Capitalized Lease Purchase Agreements 6613

H Hardware – Technology-Related 6543 Hotel, Employees 6343

Hotel, Students 6391 or 6398

I

Improvements Other Than Buildings 6531 In-Service Registration Fees 6319 In-Service Training Specialists 6312 Inspections - Buses 6349 Installment Contract Interest 6624 Installment Contract Principal 6614 Instructional Program Improvement Services - Purchased 6312 Instructional Purchased Services 6311 Insurance - Employee 6241 Insurance - Liability 6352


Title

Object Code


Insurance - Property 6351 Interest - Bonded Indebtedness 6621 Interest - DNR Energy Loan 6624 Interest - Guaranteed Energy Savings Performance Contract – Installment Contract 6624 Interest - Guaranteed Energy Savings Performance Contract – Lease Purchase Agreements 6623 Interest - Lease Purchase Agreements 6623 Interest - Long Term Loans 6624 Interest - School Bus 6623 Interest - Short Term Loans 6622 Interest - Tax Anticipation Notes 6622 Internet Service 6361 IRS Penalty for Late Payment 6359

J Judgments Against LEA and Settlements 6359

L Land 6511 Landscaping 6531 Lease Purchase Agreement Fees 6633 Lease Purchase Agreement Interest 6623 Lease Purchase Agreement Principal - Capitalized 6521 Lease Purchase Agreement Principal - Non-Capitalized 6613 Lease Purchase Agreement Principal - School Bus 6552 Lease Purchase of Tablets or Computers, Interest 6623 Lease Purchase of Tablets or Computers, Principal 6613 Legal Services 6317 Liability Insurance 6352 Library Books, Resources 6441 Licensing Fees for School Buses 6349 Licensing Fees for Vehicles Other than School Buses 6349 Local Effort 6311

M Maintenance - Not Provided by LEA Personnel 6332 Maintenance (Yearly) Fees for Hardware 6337 Maintenance (Yearly) Fees for Software 6337 Maintenance for Website Provided by an Outside Company 6316 Management Services Provided by Auditor 6315 MAP Testing Cost per Student 6311 MAP Testing Supplies 6411


Title

Object Code


Meals, Staff - Travel Reimbursement 6343

Meals, Students - While Traveling 6391 or 6398

Medicaid Fees 6319 Medical Examinations for Bus Drivers 6319 Medicare 6232 Memberships and Dues 6371 Mobile Units - Purchase 6521 Mobile Units - Rental 6333 MSHSAA Fees 6371 Musical Instruments 6542

N Networking Services 6361 Newspapers - Library Resource 6451 Non-Teacher Retirement 6221

O Occupational Therapy, Contracted 6311 Old Age, Survivors, and Disability Insurance (OASDI) 6231

P Parking Fees 6291 Part-Time Certificated Salaries 6122 Part-Time Classified Salaries 6161 Paying Agent Fees - Bond Issues 6631 Per Diems - In Lieu of Reimbursement 6343 Periodicals - Library Resource 6451 Perpetual Licenses for Software 6544 Physical Therapy, Contracted 6311 Physicals - Bus Drivers – District Operated 6319 Planting Trees and Shrubs 6531 Playground Equipment - Installation 6531 Postage and Postage Machine Rental 6361 Postage, Express Carriers (FedEx, UPS, USPS, etc.) 6361 Principal - Bonded Indebtedness 6611 Principal - DNR Energy Loan 6614 Principal - Guaranteed Energy Savings Performance Contract – Capitalized Lease Purchase 6521 Principal - Guaranteed Energy Savings Performance Contract - Installment Contract 6614 Principal - Guaranteed Energy Savings Performance Contract - Non- Capitalized LP Agreements 6613 Principal - Lease Purchase Agreement - Capitalized 6521


Title

Object Code


Principal - Lease Purchase Agreement - Not Capitalized 6613 Principal - Long Term Loans 6614 Principal - School Bus 6552 Principal - School Bus Paid For With Specific Funds 6553 Principal - Short Term Loans 6612 Printers, Computers, Servers, and Other Peripherals Over the Capitalization Threshold 6543 Printing and Binding 6363 Prior Year Adjustments 6398 Professional Development Registration Fees 6319 Professional Development Travel Cost (Miles, Meals, Hotel) 6343 Property Evaluation Services 6319 Property Insurance 6351 Public Relations Services 6319 Pupil Services 6313 Purchase - School Bus 6552 Purchase - School Bus Paid For With Specific Local Funds 6553

R Radios - Two-Way 6411 Recycling 6339 Redemption of Principal - Bonds 6611 Redemption of Principal - Lease Purchase Agreements - Capitalized 6521 Redemption of Principal – Lease Purchase Agreements - Non-Capitalized 6613 Redemption of Principal - Long Term Loans 6613 Redemption of Principal - Short Term Loans 6612 Reference Books - Library or Classroom 6441 Refund of Prior Year Revenue 6398 Registration Fees - Professional Development 6319

Registration Fees - Students 6391 or 6398

Rentals – Computers and Related Equipment 6338 Rentals - Equipment 6334 Rentals - Land and Buildings 6333 Repairs and Maintenance - Not Provided by LEA Personnel 6332 Repairs and Maintenance Services for Technology-Related Equipment 6337 Resource Materials 6451 Retirement, Non-Teachers’ 6221 Retirement, Teachers’ 6211 Roadways 6531

S Safety and Security - Lease Purchase Principal and Interest 6591


Title

Object Code


Salaries - Certificated Full-Time 6111 Salaries - Certificated Part-Time 6122 Salaries - Classified Full-Time 6151 Salaries - Classified Part-Time 6161 Satellite Dishes 6541 Scholarships to Students 6398 School Bus Lease/Rental 6341 School Bus Purchase 6552 School Bus Purchase Paid For With Specific Funds 6553 Service Agreements for Technology Hardware 6337 Settlements and Judgments 6359 Severance Pay - Certificated Employees 6141 Severance Pay - Classified Employees 6171 Sewer and Water 6335 Snack, School Food 6471 Software – Exceeds Capitalization Threshold 6544 Sponsor, Club 6131 Staff Services 6314 Stipends - Certificated Staff 6131

Student Hotel Cost 6391 or 6398

Subscription Fees, Software 6412 Subscription License Fees 6412 Substitute Teacher Salary 6121 Summer School Meal Expenditures 6491 Summer School Student Incentives 6398 Supper Meal Expenditures 6491 Supplemental Pay - Not Part of Contract 6131 Supplemental Pay - Part of Contract 6131 Supplies 6411 Supplies – Technology Related 6412

T Tablets, Lease Purchase of, Interest 6623 Tablets, Lease Purchase of, Principal 6613 Tablets, Purchase of (iPads, Samsung etc. Under the Capitalization Threshold of 1,000 per Ind. Unit) 6412 Tax Anticipation Note Interest 6622 Tax Collection Services 6319 Teacher Aides Salaries 6152 Teachers’ Retirement 6211 Technology Equipment 6543 Technology-Related Equipment Repairs and Maintenance Services 6337 Technology-Related Hardware 6543


Title

Object Code


Technology-Related Services 6316 Technology-Related Supplies 6412 Telephone - Rental and Equipment 6334 Telephone Services 6361 Textbooks 6431 Tickets for Field Trips 6398 Title Fees for School Buses 6349 Training Specialists - In-Service 6312 Training, Professional Development Registration Fees 6319 Transportation, Contracted 6341 Transportation, Contracted Non-Route 6342 Trash Removal 6336 Travel Cost (Includes Miles, Meal, Hotel) 6343

Travel Cost for Students (Includes Meals, Hotel) 6391 or 6398

Tuition Reimbursement - Staff 6319 Tuition to Other Districts 6311 Two-way Radio Service 6361

U Underground Storage Tanks 6531 Unemployment Compensation 6271 Unused Leave Time – Certificated Employees 6141 Unused Leave Time – Classified Employees 6171 Upkeep of Grounds, Buildings, and Equipment 6332

V Vehicles - Except School Buses 6551 Video Cameras 6541 Video Communication 6361 Virtual Course Tuition 6311 Vocational Tuition to Other Districts 6311

W Warehouse Inventory Adjustment – Loss 6461 Water and Sewer 6335 Website Maintenance Provided by an Outside Company 6316 Workers’ Compensation Insurance 6261



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