Finance & Budget – Internal

The fund is broken into two parts the first three digits are the Fund Code and the fourth digit is Fiscal Year Code.

Fund Code: A mandatory 3 digit code is to be used for all financial transactions to identify the fund group and specific fund.  The first digit refers to the fund group, and the second and third digit specifies the fund. Example: A Special Revenue Fund could be coded 211.  The 2 indicates the Special Revenue Fund, the 11 specifies ESEA Title I Part A – Improving Basic Programs.

Fiscal Year Code: A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project. Example: For the 2022-2023 fiscal year of the school district, an 3 would denote the fiscal year.

A mandatory 2 digit code applied to expenditures/expenses that identifies the purpose of the transaction.  The first digit identifies the major class and the second digit refers to the specific function within the area.

Example: The function “Health Services” is coded 33.  The first 3 specifies Support Services – Student (Pupil) and the second 3 is Health Services.

A 2 digit code for optional use to provide special accountability at the local level.

A mandatory 3 digit code identifying the organization, i.e., High School, Middle School, Elementary School, Superintendent’s office, etc.  An organization code does not necessarily correspond with a physical location.  The activity, not the location, defines the organization.  Campuses are examples of organization codes and are specified for each school district in the Texas School Directory.

Example: Expenditures for a high school might be classified as 001.  This is a campus organization code that is defined in the Texas School Directory for that high school.

Program Intent is broken up into three sections: Program Intent Code, Optional Code 3, and Optional Codes 4 and 5.

Program Intent code is the first 2 digits. It is used to to designate the intent of a program provided to students.  These codes are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students.  The intent (the student group toward which the instructional or other service is directed) determines the program intent code, not the demographic makeup of the students served. Example: An entire class of physics is taught at the basic level.  Program intent code 11 would designate Basic Educational Services

Optional Code 3: The third digit in the code used at the local option.

Optional Code 4 and 5: The fourth and fifth digit that may be used by the district to further describe the transaction.

A mandatory 4 digit code identifying the nature and object of an account, a transaction or a source.  The first of the four digits identifies the type of account or transaction, the second digit identifies the major area, and the third and fourth digits provide further sub-classifications.

Example: Money received for current year taxes is classified in account 5711.  The 5 denotes revenue, the 7 shows Local and Intermediate Sources, the 1 denotes local real and personal property taxes revenue and the final 1 specifies current year levy.