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.