CTEIG Budget Object Code Table
Career Technical Education Incentive Grant (CTEIG) Budget Object Code Table with object codes and descriptions..| Object Code | Object Code Description |
|---|---|
| 1000 | Certificated Salaries – Certificated Career Technical Education (CTE) teacher salaries Certificated Salaries are salaries that require a credential or permit issued by the Commission on Teacher Credentialing. |
| 2000 | Classified Salaries – Classified salaries associated with CTE programs only. Classified Salaries are salaries for services that do not require a credential or permit issued by the Commission on Teacher Credentialing that are associated with CTE programs. |
| 3000 | Employee Benefits – Only those benefits associated with CTE teachers and classified salaries associated with CTE programs. |
| 4000 | Books and Supplies – Only those expenses related to CTE courses. Record expenditures for books, supplies, and other noncapitalized property/equipment. Noncapitalized property/equipment is movable personal property that has both an estimated useful life over one year, and an acquisition cost that meets the local educational agencies (LEA’s) threshold for capitalization. Anything less than $5,000 should be posted in Object Code 4000. |
| 5000 | Services and Other Operating Expenditures, Travel and Conference, Contracting Services. Only those related to CTE teachers and CTE programs. Services and Other Operating Expenditures: Record expenditures for services, rents, leases, maintenance contracts, dues, travel, insurance, utilities, legal counsel, and other operating expenditures. Travel and Conference: Include expenditures incurred by and/or for employees and other representatives of the LEA for travel and conferences necessary to meet the objectives of the program. Receipts are required and must be kept on file by your agency for audit purposes. Bus transportation for students can be listed here. Contracting Services: Services provided to the school by outside contractors appear under this category. Appropriate activities include conducting workshops, training, and technical assistance activities. LEAs should provide adequate detail and justification if significant funds are budgeted for an outside party to provide CTE-related services. |
| 6000 | Capital Outlays – Only those expenses related to CTE courses that exceeds $5,000. LEAs must have CDE pre-approval via the Capital Outlay form. Record expenditures for sites, buildings, and equipment, including leases with an option to purchase that meet the LEA’s threshold for capitalization. |
| 7000 | Indirect Costs – Indirect costs are agency-wide, general management costs (i.e., activities for the direction and control of the agency as a whole). General management costs consist of administrative activities necessary for the general operation of the agency, such as accounting, budgeting, payroll preparation, personnel services, purchasing, and centralized data processing. |