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PCSGP Form 8 Object of Expenditure Codes

Public Charter Schools Grant Program object of expenditure codes.

This list of expenditure codes is provided for reference to complete the Proposed Budget Summary form (PCSGP Form 5) and the Budget Narrative form (PCSGP Form 6). The applicant is encouraged to retain a copy of these specific assurances at the charter school site. School districts and county superintendents of schools are required to report expenditures in accordance with the object classification plan in the California School Accounting Manual. The use of these object codes will facilitate the preparation of budgets and the various financial reports requested by federal, state, county, and local agencies. The California School Accounting Manual is available from the CDE Publication Sales (call 1-800-995-4099), or online on the CDE Definitions, Instructions, and Procedures Web page [].

1000–1999 Certificated Personnel Salaries

1100 Certificated Teachers' Salaries
1200 Certificated Pupil Support Salaries
1300 Certificated Supervisors' and Administrators' Salaries
1900 Other Certificated Salaries

2000–2999 Classified Personnel Salaries

2100 Classified Instructional Salaries
2200 Classified Support Salaries
2300 Classified Supervisors' and Administrators' Salaries
2400 Clerical, Technical, and Office Staff Salaries
2900 Other Classified Salaries

3000–3999 Employee Benefits

3101 State Teachers' Retirement System, certificated positions
3102 State Teachers' Retirement System, classified positions
3201 Public Employees' Retirement System, certificated positions
3202 Public Employees' Retirement System, classified positions
3301 OASDI/Medicare/Alternative, certificated positions
3302 OASDI/Medicare/Alternative, classified positions
3401 Health and Welfare Benefits, certificated positions
3402 Health and Welfare Benefits, classified positions
3501 State Unemployment Insurance, certificated positions
3502 State Unemployment Insurance, classified positions
3601 Workers' Compensation Insurance, certificated positions
3602 Workers' Compensation Insurance, classified positions
3701 OPEB, Allocated, certificated positions
3702 OPEB, Allocated, classified positions
3751 OPEB, Active Employees, certificated positions
3752 OPEB, Active Employees, classified positions
3801 PERS Reduction, certificated positions
3802 PERS Reduction, classified positions
3901 Other Benefits, certificated positions
3902 Other Benefits, classified positions

4000–4999 Books and Supplies

4100 Approved Textbooks and Core Curricula Materials
4200 Books and Other Reference Materials
4300 Materials and Supplies
4400 Noncapitalized Equipment
4700 Food

5000–5999 Services and Other Operating Expenditures

5100 Subagreements for Services
5200 Travel and Conferences
5300 Dues and Memberships
5400 Insurance
5500 Operations and Housekeeping Services
5600 Rentals, Leases, Repairs, and Noncapitalized Improvements
5700–5799 Transfers of Direct Costs
5710 Transfers of Direct Costs
5750 Transfers of Direct Costs—Interfund
5800 Professional/Consulting Services and Operating Expenditures
5900 Communications

6000–6999 Capital Outlay

6100 Land
6170 Land Improvements
6200 Buildings and Improvements of Buildings
6300 Books and Media for New School Libraries or Major Expansion of School Libraries
6400 Equipment
6500 Equipment Replacement
6900 Depreciation Expense (for proprietary and fiduciary funds only)

7000–7099 Other Outgo
7100–7199 Tuition

7110 Tuition for Instruction Under Interdistrict Attendance Agreements
7130 State Special Schools
7141 Other Tuition, Excess Costs, and/or Deficit Payments to Districts or Charter Schools
7142 Other Tuition, Excess Costs, and/or Deficit Payments to County Offices
7143 Other Tuition, Excess Costs, and/or Deficit Payments to JPAs

7200–7299 Interagency Transfers Out

7211 Transfers of Pass-Through Revenues to Districts or Charter Schools
7212 Transfers of Pass-Through Revenues to County Offices
7213 Transfers of Pass-Through Revenues to JPAs
7221 Transfers of Apportionments to Districts or Charter Schools
7222 Transfers of Apportionments to County Offices
7223 Transfers of Apportionments to JPAs
7281 All Other Transfers to Districts or Charter Schools
7282 All Other Transfers to County Offices
7283 All Other Transfers to JPAs
7299 All Other Transfers Out to All Others

7300–7399 Transfers of Indirect Costs (Effective 2008-09)

7310 Transfers of Indirect Costs 7350 Transfers of Indirect Costs—Interfund
7370 Transfers of Direct Support Costs (Valid through 2007–08)
7380 Transfers of Direct Support Costs—Interfund (Valid through 2007–08)

7430–7439 Debt Service

7432 State School Building Repayments
7433 Bond Redemptions
7434 Bond Interest and Other Service Charges
7435 Repayment of State School Building Fund Aid—Proceeds from Bonds
7436 Payments to Original District for Acquisition of Property
7438 Debt Service—Interest
7439 Other Debt Service—Principal

Questions: PCSGP General | | 916-322-6029 
Last Reviewed: Tuesday, November 8, 2016
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