Boulder Valley School District

Account Code Structure

Boulder Valley School District’s account code structure is aligned with the Colorado Department of Education’s FPP Handbook – Chart of Accounts.  These account code elements comprise the account string used for electronic data communications. 


Fund - an independent fiscal and accounting entity with a self-balancing set of accounts for recording cash and other financial resources.  It contains all related assets, liabilities, and residual equities or balances, or changes therein.  Funds are established to carry on specific activities or attain certain objectives of the school district according to special legislation, regulations, or other restrictions.

 Operating Funds    Capital Project Funds

 10 = General Operating Fund

   41 = Building Fund                                
 11 = Charter School Fund    43 = Capital Reserve Fund                     
 15 = Technology Fund    Enterprise Fund
 16 = Athletics Fund    51 = Nutrition Services Fund
 18 = Risk Management Fund    Internal Service Funds
 19 = Community Schools Fund    66 = Health Insurance Fund       
 29 = Colorado Preschool Program Fund    67 = Dental Insurance Fund
 Special Revenue Funds    Fiduciary Funds
 22 = Grants Fund               71 =Trust Fund
 23 = Tuition Based Preschool Fund    72 = Agency Fund
 25 = Transportation Fund    73 = Revolving Account Fund
 Debt Service Fund    74 = Pupil Activity Fund
 31 = Bond Redemption Fund    

Location  - a dimension used as a way to identify schools, attendance centers, operational units, buildings, or sites as budgetary units or cost center designators, as a means of segregating costs.

 1XX =  Elementary
 2XX =  Middle
 3XX =  Senior
 4XX =  Vocational/Technical
 5XX =  Combination (e.g. K-8, 6-12)
 6XX =  Centralized Administration Departments
 7XX =  Service Centers (e.g. Transportation, Warehouse)
 8XX =  District-Wide Costs
 9XX =  Charter/Service Centers


Special Reporting Element (SRE) - describes the activity for which a service or material object is acquired, much like a function.  This element is optional but may be used with the program element to differentiate program costs.

 1X =   Instruction
 2X =  Support Services
 3X =  Non- Instructional Services
 4X =  Facilities Acquisition and Construction Services
 5X =  Other Uses
 9X =  Reserves


Program - a dimension which describes the activity for which a service or material object is acquired.  The programs of a school district are classified into six broad areas:  Instruction, Support Services, Operation of Non-Instructional Services, Facilities Acquisition and Construction Services, Other Uses, and Reserves. 

 0010-1799 =   Instructional
 1800-2099 =  Co-curricular Activities
 2100-2999 =  Support Services
 3000-3399 =  Non-instructional Services
 3400-3999 =  Adult Education
 4000-9900 =  Facilities Acquisition and Construction Services, Other Uses, Reserves

Source/Object - a combination dimension which is used to identify the type of account: Revenue (Sources), or Expenditure (Object). Object is the service or commodity obtained.

 1XX =  Salaries
 2XX =  Benefits
 3XX =  Purchased Professional and Technical Services
 4XX =  Purchased Property Services
 5XX =  Other Purchased Services
 6XX =  Supplies
 7XX =  Property & Equipment
 8XX =  Other Objects
 9XX =  Other Uses of Funds


Job Classification - a dimension which enables school districts to break down expenditures for salaries and employee benefits by the employee’s job classification.


 100-199 =  Administration
 200-207 =  Classroom Instruction
 210-220 =  Instructional Support
 231-242 =  Other Support
 300-371 =  Professional Support
 380-382 =  Computer Technology
 400-424 =  Paraprofessionals
 500-516 =  Office/Administrative Support
 600-636 =  Crafts, Trades, and Services


Designated Grant/Project - an award of financial assistance in the form of cash or a contribution or gift of other assets from another government to an eligible grantee to be used for a specified or designated purpose, activity or facility.


Fiscal Year – a twelve-month account period (July 1 through June 30) to which the annual budget applies.