DR Chart of Accounts

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Location Description 1 Dighton Elementary School 2 Dighton Middle School 3 Palmer River Elementary School 4 Beckwith Middle School 5 Dighton-Rehoboth Regional High School 6 Dighton-Rehoboth Regional Vocational High School 7 Central Office 8 Districtwide Department Description 100 Accreditation 101 Adjustment Counselor 102 Advisors 103 Assistant Principal 104 Assistant Superintendent 105 Assistant to the Principal 106 Assistant Treasurer 107 Athletic - Regular 108 Athletic & Activities - Revolving 109 Audio Visual 110 Bathroom Monitor 111 Building 112 Business Office 113 Cafeteria 114 Carol Horton Scholarship 115 Casualty & Liability 116 Census 117 Chapter 71-16R 118 Chapter 71-71 119 Chapter 773 120 Chapter 88 121 Circuit Breaker 122 Coaching 123 Commonwealth of MA 124 Courier 125 Custodian 126 Debt - Long Term 127 Debt - Short Term 128 Department Head/Team Leader/Team Coordinator 129 DES Floor Repair 130 Director - SPED 131 Director - Vocational 132 Donation 133 Employee Retirement 134 Employee Retirement - Other 135 Enrichment 136 Equipment 137 ESL 138 Evaluations

description

This document will help you decipher the super-secret encoding the school department uses in their budget document

Transcript of DR Chart of Accounts

Page 1: DR Chart of Accounts

Location Description1 Dighton Elementary School2 Dighton Middle School3 Palmer River Elementary School4 Beckwith Middle School5 Dighton-Rehoboth Regional High School6 Dighton-Rehoboth Regional Vocational High School7 Central Office8 Districtwide

Department Description100 Accreditation101 Adjustment Counselor102 Advisors103 Assistant Principal104 Assistant Superintendent105 Assistant to the Principal106 Assistant Treasurer107 Athletic - Regular108 Athletic & Activities - Revolving109 Audio Visual110 Bathroom Monitor111 Building112 Business Office113 Cafeteria114 Carol Horton Scholarship115 Casualty & Liability116 Census117 Chapter 71-16R118 Chapter 71-71119 Chapter 773120 Chapter 88121 Circuit Breaker122 Coaching123 Commonwealth of MA124 Courier125 Custodian126 Debt - Long Term127 Debt - Short Term128 Department Head/Team Leader/Team Coordinator129 DES Floor Repair130 Director - SPED131 Director - Vocational132 Donation133 Employee Retirement134 Employee Retirement - Other135 Enrichment136 Equipment137 ESL138 Evaluations

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139 Extra Curricular140 Fringe Benefits (Grants)141 Fuel Adjustment142 General Instruction143 Grounds144 Guidance145 Health & Life Insurance146 HS Building147 HS Restoration of Athletic Fields148 HS Wastewater149 ILA150 Insurance151 Legal Expense152 Legal Settlements153 Library154 Marketing Education (Revolving)155 Med Tax156 MTRS157 Non-Employee Insurance158 Nurse159 Nurse Assistant160 Officials161 Other Charges162 PAC163 PCC164 Pre-K - HS165 Principal166 Professional Development167 Project ERR168 Psyhcologist169 Retiree Health & Life Insurance170 School Committee171 School Physician172 School to Work173 Security174 SMARTS175 Specialists176 Sped Coordinator177 Sped Instruction178 Sped Summer Camp179 Spotlight180 Student Activity - Regular181 Student Activity - Revolving182 Superintendent183 Technology184 Textbooks185 Transportation186 Treasurer187 Tuition188 Tutor189 Unemployment

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190 Utilities - Electric191 Utilities - Heating192 Utilities - Other193 Vocational Production194 Vocational Scholarship Award195 Workers Comp196 Extraordinary197 Bristol Norfolk Scholarship198 Lost Books199 Dighton Little Rascals200 Rehoboth Pint of Peanuts201 Rehoboth Little Learners202 HS Summer School203 Director - Guidance204 Fundraising205 Furniture206 Facilitator300 Abitibi - Consol301 Accesserated Reader302 Albertson's/Shaws303 Art304 Box Tops305 Chestnut Hills306 Fun Fitness307 Funding Factory308 Hannaford309 Library310 Music311 Music312 Science313 Target314 Book Club315 DDA316 General317 Interest318 Parking319 Medical/Therapeutic Services400 Baseball401 Basketball Boys402 Basketball Girls403 Cheerleading Basketball404 Cheerleading Competition405 Cheerleading Football406 Cross Country407 Field Hockey408 Football409 Golf410 Hockey411 Soccer Boys412 Soccer Girls413 Softball

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414 Tennis Boys415 Tennis Girls416 Track Boys417 Track Girls418 Track-Winter Boys419 Track-Winter Girls420 Volleyball421 Marching Band701 OPM702 Design900 Chapter 70 Assessment

Function Description1000 District Leadership & Administration1100 General Administration1110 School Committee1200 District Administration1210 Superintendent (and Office)1220 Assistant Superintendent1230 District-Wide Administration1400 Finance & Administrative Services1410 Finance & Business1420 Human Resources, Benefits, Personnel1430 Legal Services for School Committee1435 Legal Settlements1450 District Wide Information Management & Technology2000 Instructional Services2100 District Wide Academic Leadership2110 Curriculum Directors (Supervisory)2120 Department Heads (Non-Supervisory)2200 School Building Leadership2210 School Leadership-Building-Principals Office2220 School Curriculum Leaders/Dept. Heads-Building Lvl2250 Building Technology (Non-instructional)2300 Instruction-Teaching Services2305 Classroom Teachers2310 Specialist Teachers2315 Instructional Coordinators & Team Ldr (Non-Super)2320 Medical/Therapeutic Services2325 Substitutes2330 Non-Clerical Para/Instructional Assistants2340 Librarians & Media Center Directors2350 Professional Development2351 Professional Development Leadership Development2353 Teacher/Instructional Staff-Professional Days2355 Substitutes for Teachers/Instr Staff at Prof. Dev.2357 Professional Development Stipends2400 Instructional Materials & Equipment2410 Textbooks & Related Software/Media/Materials2415 Other Instructional Materials

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2420 Instructional Equipment2430 General Supplies2440 Other Instructional Services2450 Instructional Technology2451 Classroom Instructional Technology2453 Other Instructional Hardware2455 Instructional Software2700 Guidance, Counseling & Testing Services2710 Guidance2720 Testing & Assessment2800 Psychological Services3000 Other School Services3100 Attendance & Parent Liaison Services3200 Health Services3220 undesignated3300 Student Transportation Services3400 Food Services3410 undesignated3510 Athletic Services3520 Other Student Activities3600 School Security4000 Operation & Maintenance of Plant4110 Custodial Services4120 Heating of Buildings4130 Utility Services4210 Maintenance of Grounds4220 Maintenance of Buildings4225 Building Security System - Installation & Main4230 Maintenance of Equipment4300 Extraordinary Maintenance4400 Networking & Telecommunications4450 Technology Maintenance5000 Fixed Charges5100 Employee Retirement5200 Insurance Programs5250 Insurance for Retired School Employees5260 Other Non-Employee Insurance5300 Rental - Lease of Equipment 5350 Rental - Lease of Buildings5400 Debt Service (Interest) on Current Loans RANS5450 Debt Service (Interest) on Current Loans BANS5500 Other Charges (Safety Insp, Bank Chg, Med Bill)5550 Crossing Guards5710 undesignated6000 Community Services6200 Civic Activities6300 Recreation Services6800 Health Services to Non-Public Schools6900 Transportation to Non-Public Schools7000 Acquistion, Imporvement & Replacement of FA7100 Acquisition & Improvement of Sites

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7200 Acquisition & Improvement of Buildings7300 Acquisition & Improvement of Equipment7350 Capital Technology7400 Replacement of Equipment7500 Acquisition of Motor Vehicles7600 Replacement of Motor Vehicles8000 Debt Retirement & Service8100 Long Term Debt Retirement/School Construction8200 Long Term Debt Service/School Construction8400 Long Term Debt Service/Educational Expenditures8600 Long Term Debt Service/Other9000 Programs with Other School Districts9100 Programs with Other Districts in MA9110 School Choice Tuition9120 Tuition to Charger Sch Horace Mann or Commonwealth9200 Tuition to Out-of-State Schools9300 Tuition to Non-Public Schools9400 Tuition to Collaboratives9440 undesignated9500 Payments to Regional School Districts9999 Transfers

Object Description103 Prof. Salary - Assistant118 Prof. Salary - Director119 Prof. Salary - District Wide132 Prof. Salary - Health148 Prof. Salary - Other154 Prof. Salary - Principal155 Prof. Salary - School Wide174 Prof. Salary - Substitute175 Prof. Salary - Substitute (Prof Developmet)176 Prof. Salary - Grade 1-4177 Prof. Salary - Grade 5-8178 Prof. Salary - Grade 9-12179 Prof. Salary - Kindergarten180 Prof. Salary - Pre-K187 Prof. Salary - Treasurer188 Medical/Therapeutic196 Prof. Salary - Instructional Support210 Clerical Salary - Clerical211 Clerical Salary - Other249 Clerical Salary - Overtime303 Other Salary - Assistant304 Other Salary - Bus Monitor305 Other Salary - Longevity306 Other Salary - 2B.2 Climate Culture Prof Stipend307 Other Salary - 2B.2 Climate Culture Support Stipen308 Other Salary - 2B.1 Climate Culture Prof Stipend309 Other Salary - 2B.1 Climate Culture Support Staff

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310 Other Salary - 4A HS Grad Prof Stipend311 Other Salary - 4A HS Grad Prof Stipend pre-AP312 Other Salary - 5A Statewide Teach Learn Prof Stipe313 Other Salary - 1A Ed Evaluation Prof Stipend314 Other Salary - 2A MA Framework Prof Stipend315 Other Salary - 4D Pre-AP Training Stipend320 Other Salary - Plumber321 Other Salary - Electrician347 Other Salary - Non-Instructional348 Other Salary - Other349 Other Salary - Overtime355 Other Salary - School Wide356 Other Salary - Ext. Sch. Year Stipend357 Other Salary - Parent Inv. Stipend358 Other Salary - Prof. Dev. Stipend365 Other Salary - Shoe Allowance367 Other Salary - Co-Teaching Stipend368 Other Salary - Literacy Stipend369 Other Salary - Stipend I10370 Other Salary - Stipend-I1371 Other Salary - Stipend-I3372 Other Salary - Stipend-I4373 Other Salary - Stipend374 Other Salary - Substitute375 Other Salary - Substitute (Prof Development)376 Other Salary - Stipend-I5377 Other Salary - CASE Stipend387 Other Salary - Treasurer388 Other Salary - Stipend-I2389 Other Salary - Intervention Spc. Stipend396 Other Salary - Instructional Support400 Contracted Service - 2B.2 Contracted Service401 Contracted Services - 4A HS Grad Contracted Servic405 Contracted Service - BICO406 Contracted Service - BICO 9-12414 Contracted Service - Contracted Services422 Contracted Service - Education Transportation425 Contracted Service - Extraordinary Maintenance432 Contracted Service - Health436 Contracted Service - Independent Evaluations441 Contracted Service - Audio Visual442 Contracted Service - Maintenance of Equipment448 Contracted Service - Other449 Contracted Service - I1450 Contracted Service - I3451 Contracted Service - 9-12455 Contracted Service - School Wide456 Contracted Service - Professional Expense458 Contracted Service - READS459 Contracted Service - READS 9-12468 Contracted Service - South Coast Collaborative

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469 Contracted Service - SCC 9-12478 Contracted Service - SMEC479 Contracted Service - SMEC 9-12493 Contracted Service - Architect502 Supplies - Art504 Supplies - Auto506 Supplies - Business Education507 Supplies - Drafting508 Supplies - Carpentry509 Supplies - Child Care511 Supplies - Computer513 Supplies - Computer Software515 Supplies - Copier516 Supplies - I2517 Supplies - I4518 Supplies - I6519 Supplies - I7520 Supplies - Drama521 Supplies - I8523 Supplies - I10524 Supplies - Enrichment529 Supplies - Foreign Language531 Supplies - General Supplies532 Supplies - Health533 Supplies - Home Economics537 Supplies - Industrial Arts539 Supplies - Language Arts540 Supplies - Library Books541 Supplies - Audio Visual542 Supplies - Maintenance of Equipment543 Supplies - Marketing544 Supplies - Math545 Supplies - Music548 Supplies - Other550 Supplies - Periodicals551 Supplies - Physical Education552 Supplies - Office Tech553 Supplies - Postage556 Supplies - Professional Expense557 Supplies - Reading558 Supplies - Non Instructional - Ext. Sch. Year559 Supplies - Non Instructional - Parent Inv.560 Supplies - Non Inst - Homeless561 Supplies - 2B.2 Non Instructional Supplies563 Supplies - Science567 Supplies - Social Studies579 Supplies - Kindergarten580 Supplies - Pre-K582 Supplies - Textbooks - Adoptions583 Supplies - Textbooks - Replacements584 Supplies - Textbooks - Ext. Sch. Year

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585 Supplies - Textbooks - Parent Inv.589 Supplies - Video Production590 Supplies - Textbook/Inst. Mat - I4591 Supplies - Textbook/Inst. Mat - I5592 Supplies - Textbook/Inst. Mat - I8593 Supplies - Copy Paper594 Supplies - Textbook/Inst. Mat - I7595 Supplies - Machine596 Supplies - Textbook/Inst. Mat - I9600 Other Expense - Acquisition of Motor Vehicles601 Other Expense - Advertising602 Other Expense - Cafeteria Meals Tax603 Other Expense - Aux. Power Plant604 Other Expense - Auto607 Other Expense - Drafting608 Other Expense - Carpentry609 Other Expense - Child Care610 Other Expense - Inst. Tech - Ext. Sch. Year611 Other Expense - Inst. Technology - Parent Inv.612 Other Expense - Computer Hardware613 Other Expense - Inst. Tech. - I2614 Other Expense - Inst. Tech - I4615 Other Expense - Inst. Tech. - I8616 Other Expense - Copy Machine Lease617 Other Expense - Course Reimbursement619 Other Expense - District Wide621 Other Expense - Dues/Membership623 Other Expense - Electric626 Other Expense - Fees/Clinics627 Other Expense - Food Products630 Other Expense - Fuel, Oil634 Other Expense - Improvement of Building635 Other Expense - Improvement of Site636 Other Expense - Independent Evaluations638 Other Expense - In-House Evaluations641 Other Expense - Audio Visual642 Other Expense - Maintenance of Equipment643 Other Expense - Marketing646 Other Expense - Networking648 Other Expense - Other651 Other Expense - Physical Education652 Other Expense - Office Tech656 Other Expense - Professional Expense658 Other Expense - READS659 Other Expense - Rental of Equipment660 Other Expense - Replacement of Equipment661 Other Expense - Replacement of Motor Vehicles662 Other Expense - Sales Tax664 Other Expense - Sewer/Septic666 Other Expense - Short Term Interest668 Other Expense - South Coast Collaborative

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669 Other Expense - MTRS - I8670 Other Expense - MTRS - R671 Other Expense - Sped Transportation In-District672 Other Expense - Fringe Benefits - I8676 Other Expense - Grade 1-4677 Other Expense - Grade 5-8678 Other Expense - Grade 9-12679 Other Expense - Kindergarten680 Other Expense - Pre-K681 Other Expense - Telephone684 Other Expense - Trash Removal685 Other Expense - Travel In-State686 Other Expense - Travel Out of State688 Other Expense - Uniforms690 Other Expense - Water691 Other Expense - Workshops & Conferences692 Other Expense - Acquisition of Equipment694 Other Expense - Scholarship695 Other Expense - Machine697 Other Expense - MTRS698 Other Expense - Fringe Benefits699 Other Expense - Commonwealth of MA

Level1 Regular Day2 SPED