• Object

    The Object defines the account, representing the nature of the transaction. Revenues and Expenditures, being the primary Objects utilized by campus and department financial staff, are described here.

    Revenues are defined as an increase in a school district's financial resources. Object codes for revenue transactions will always begin with the digit "5"

    Local Revenues (57XX)
      571X - Property Tax Collections
      572X - Shared Service Agreements
      573X - Tuition and Fees
      574X - Other Revenue from Local Sources
      5751 - Food Service Activity
      5752 - Athletic Activities
      5753 - Extracurricular Activities (other than Athletics)
      5755 - Enterprising Service Revenue
      5759 - Cocurricular, Enterprising Services
     
    State Revenues (58XX)
      581X - Per Capita and Foundation Programs
      582X - State Program Revenues
      583X - Revenues from State of Texas Governmental Agencies
      584X - Shared Service Arrangements
     
    Federal Revenues (59XX)
      591X - Revenues Distributed through Governmental Entities
      5921 - National School Breakfast Program
      5922 - National School Lunch Program
      5923 - USDA Commodities

    Expenditures should be classified according to the types of items purchased or services obtained. Object codes for expenditure transactions will always begin with the digit "6".

    Payroll Expense (61XX)
      6112 - Substitute Teacher Wages
      6118 - Professional Personnel Extra Duty
      6119 - Professional Personnel Salaries/Wages
      6121 - Support Personnel Extra Duty
      6122 - Substitute for Support Personnel
      6129 - Support Personnel Salaries/Wages
      6139 - Employee Allowances
      6141 - Social Security/Medicare
      6142 - Group Health & Life Insurance
      6143 - Worker's Compensation
      6144 - Teacher Retire/TRS Care on Behalf
      6145 - Unemployment Compensation
      6146 - Teacher Retire/TRS Care
      6149 - Other Employee Benefits
     
    Contracted Services (62XX)
      6211 - Legal Services
      6212 - Audit Services
      6213 - Tax Appraisal and Collection
      6219 - Professional Services
      6221 - Staff Tuition and Related Fees
      6222 - Student Tuition/Public Schools
      6223 - Student Tuition/Higher Education
      6229 - Tuition and Transfer Payments
      6239 - Education Service Center Services
      6249 - Contracted Maintenance and Repair
      6255 - Electricity
      6256 - Water/Trash
      6257 - Gas
      6258 - Phone/Internet (Monthly Usage Only)
      6259 - Utilities
      6264 - Copier Rental
      6269 - Rental Operating Leases
      6291 - Consulting Services
      6299 - Miscellaneous Contracted Services
     
    Supplies & Materials (63XX)
      6311 - Gasoline and Other Fuels - Vehicles
      6319 - Supplies for Maintenance/Operations
      6321 - Textbooks - Other than State Adopted
      6329 - Reading Materials
      6339 - Testing Materials
      6341 - Food (Student Nutrition Department only)
      6342 - Non-Food (Student Nutrition Department only)
      6343 - Items For Sale
      6344 - USDA Commodities
      6349 - Food Service Supplies
      6395 - Inventory Items (tagged and tracked by Technology)
      6399 - General Supplies
     
    Operating Costs & Travel (64XX)
      6411 - Employee Travel
      6412 - Student Travel
      6413 - Stipends for Non Employee
      6419 - Non Employee Travel & Subsistence
      6429 - Insurance & Bonding Costs
      6439 - Election Costs
      6499 - Miscellaneous Operating Costs
     
    Debt Service (65XX)
      651X - Bond/Capital Lease Principal
      652X - Interest Payments
      6599 - Other Debt Service Fees
     
    Capital Outlay & Equipment (66XX)
      661X - Land Purchases & Improvements
      662X - Building and Lifecycle Projects
      6631 - Vehicles (cost greater than $5,000)
      6635 - Technology Equipment (cost greater than $5,000 per unit)
      6639 - Furniture & Non-Tech Equipment (cost greater then $5,000 per unit)