ESSER II Fact Sheet Codes

The ESSER II Fact Sheets developed for each school district and BOCES includes an allowable activity chart that breaks out its ESSER II funding in the applicable categories. The following resource provides additional information for each allowable activity type:

ESSER II Allowable ActivitiesAllowable Activity NameUpdated Name for Fact Sheets
Activities allowable under ESEAeseaESEA (2d)
Activities allowable under IDEAideaIDEA (2d)
Activities allowable under McKinney-Vento Homeless Assistance ActmkvHomeless Assistance (2d)
Activities allowable under Adult Education and Family Literacy ActN/AN/A (2d)
Activities allowable under the Perkins CTE ActperkinsPerkins (2a)
Preparedness and response activitiespreparePrepare (1a, 1b)
Planning for long-term closuresclosuresClosures (1a, 1b)
Staff training on sanitationtrainingTraining (1a)
Supplies for sanitationsuppliesSupplies (1b)
Educational technology for studentsedtechEd Tech (2b)
Mental health services and supportsmentalMental Health (3a)
Summer learning and supplemental after-school programssummerSummer & Supplemental Learning (2a)
Discretionary funds for principalsdiscretionaryDiscretionary
Other activities for operations and servicesotherOther
Remote learning supportsremotesupportsRemote Supports (2b)
Professional learning related to remote learningremotepdRemote Learning PD (2a)
Activities to address learning losslearninglossDisrupted Learning (2)
Administering high quality assessments that are valid and reliableassessmentsAssessments (2a)
Implementing evidence-based activities to meet comprehensive needs of studentsactivitiesActivities (2, 3)
Tracking student attendance and improving student engagement in distance educationattendanceAttendance (2c)
Facility repairs and improvements to enable operation of schools to reduce risk of virus transmission and exposurefacilitiesFacilities (1b)
Inspecting, testing, maintaining, repairing, replacing and upgrading the indoor air quality in school facilitiesairqualityAir Quality (1b)

The updated name used on the ESSER fact sheets includes the coding reference that best applies to that category on the ESSER Communication Strategies website page

The ESSER II Fact Sheets also provide a stacked bar chart that details the Object Codes related to the top four allowable activity types. The following chart is an explanation of those codes:

CodeObject / Source / Balance SheetDescription
0100 Salaries and Employee BenefitsSalaries: Amounts paid for personal services to both permanent and temporary school district employees, including personnel substituting for those in permanent positions  This includes gross salary for personal services rendered while on the payroll of the school district; Employee Benefits: Amounts paid by the school district on behalf of employees; generally, these amounts are not included in the gross salary, but are in addition to that amount  Such payments are fringe benefit payments and, while not paid directly to employees, never-the-less, are part of the cost of personal services  Workers’ compensation premiums should not be charged here, but rather to object 0526 (or 0500)
 Salaries of Regular EmployeesFull-time, part-time, and prorated portions of the costs for work performed by permanent employees of the school district
0120Salaries of Temporary EmployeesFull-time, part-time, and prorated portions of the costs for work performed by employees of the school district who are hired on a temporary or substitute basis
0130Salaries for OvertimeAmounts paid to employees of the school district in either temporary or permanent positions for work performed in addition to the normal work period for which the employee is compensated under regular salaries and temporary salaries above  The terms of such payment are subject to federal, state, and local regulations and interpretation
0140Salaries for LeaveAmounts paid by the school district to employees on leave, such as sabbatical leave, maternity leave, etc  
0150Additional/Extra Duty Pay/StipendAmounts paid to employees of the school district in either temporary or permanent positions for work performed in addition to the employee’s regular work assignment  Additional/extra duty pay/stipend includes compensation for such assignments as coaching, cocurricular activity sponsorship, supplemental pay for curriculum development, for night school, etc
0160Post-Employment SalariesAmounts paid to individuals who no longer are employed by the district  This includes early retirement incentive plan payments
0190Other SalariesObject codes 0111-19, 0121-29, 0131-39, 0141-49, 0151-59, 0161-69, and 0191-99 are available for district use
0210Life and Disability InsuranceEmployer’s share of life, accidental death and disability, long-term disability, and short-term disability insurance plans
0211Life InsuranceLife Insurance
0212Accidental Death and DisabilityAccidental Death and Disability
0213Long-term DisabilityLong-term Disability
0215Unemployment: Object 0525 should not be used if this is usedUnemployment: Object 0525 should not be used if this is used
0216Worker’s Compensation: Object 0526 should not be used if this is usedWorker’s Compensation: Object 0526 should not be used if this is used
0211FAMLI: Family and Medical Leave InsuranceFAMLI: Family and Medical Leave Insurance
0214Short-term DisabilityShort-term Disability
0219Other Life and Disability InsuranceOther Life and Disability Insurance
0220Federally Mandated InsuranceEmployer’s share of federally mandated insurance plans
0221MedicareEmployer’s share of Medicare paid by the school district
0222Social SecurityEmployer’s share of Social Security paid by the school district
0230PERA/Retirement ContributionsEmployer’s share of Public Employees Retirement Association (PERA) or local employee retirement system paid by the school district, including the amount paid for employees assigned to federally funded programs
0240Tuition ReimbursementAmounts reimbursed by the school district to any employee qualifying for tuition reimbursement based on school district policy
0250Health BenefitsAmounts paid by the school district for health, dental, vision, and cancer insurance coverage for its employees
0251HealthHealth
0252DentalDental
0253VisionVision
0254CancerCancer
0260Post-Employment BenefitsAmounts paid by the school district for benefits on behalf of individuals who no longer are employed by the district
0280On Behalf PaymentsPayments made by the State to PERA on behalf of school districts, BOCES and charter schools – The state’s proportionate share of this payment must be reported by districts, charter schools and BOCES as an employee benefit with Grant Code 3898 – the offsetting Source Code is 3010 with Grant 3898. 
0290Other Employee BenefitsAmounts paid by the school district for employee assistance program benefits which are not classified above Often these are included as gross income on W-2’s (eg, auto allowance)
0300Purchased Professional and Technical ServicesServices which by their nature can be performed only by persons or firms with specialized skills and knowledge  While a product may or may not result from the transaction, the primary reason for the purchase is the service provided  Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, accountants, brokers, etc  
0310Administrative ServicesServices in support of the various policy-making and managerial activities of the school district  Included are management consulting activities oriented to general governance or business and financial management of the school district; school management support activities; and, election and tax collecting services
0311Treasurer’s Collection FeeTreasurer’s Collection Fee
0312Election FeesElection Fees
0313Banking Service FeesBanking Service Fees
0314Paying Agent FeesPaying Agent Fees
0320Professional-Educational ServicesServices supporting the instructional program and its administration  Included are curriculum improvement services, counseling and guidance services, library and media support services, and contracted instructional services
0330Other Professional ServicesProfessional services other than educational supporting the operation of the school district  Included are medical doctors, lawyers, architects, auditors, accountants, therapists, audiologists, dietitians, editors, negotiations specialists, system analysts, planners, brokers, etc  Bond issuance costs should be coded in this object series with program code 5100
0331Legal ServicesFunds provided by the Exceptional Children’s Educational Act may not be expended for legal services; and, therefore, this code may not be used with an ECEA grant code
0332Audit ServicesAudit Services
0333Negotiations ServicesNegotiations Services
0334Consultant ServicesConsultant Services
0335Medical ServicesMedical Services
0339Other Professional ServicesOther Professional Services
0340Technical ServicesServices to the school district which are not regarded as professional but require basic scientific knowledge, manual skills, or both  Included are data processing services, purchasing and warehousing services, graphic arts, etc
0350Employee Training and Development ServicesServices supporting the professional andtechnical development of school district personnel, including instructional, administrative, andservice employees  Included are course registration fees (that are not tuition reimbursement),charges from external vendors to conduct training courses (at either school district facilities oroff-site), and other expenditures associated with training or professional development by third-party vendors  All expenditures should be captured in this account regardless of the type orintent of the training course or professional development activity  Training for instructionalstaff should be coded to function 2213  Training for other staff should be coded to the functionof the employee
0390Other Purchased Professional and Technical ServicesOther Purchased Professional and Technical Services
0400Purchased Property ServicesServices purchased to operate, repair, maintain, and rent property owned or used by the school district  These services are performed by persons other than school district employees  While a product may or may not result from the transaction, the primary reason for the purchase is the service provided
0410Utility ServicesExpenditures for utility services other than energy services supplied by public or private organizations  Water and sewer services are included here  Telephone and telegraph are not included here but are classified under object 0530 (or 0500)  Energy services are classified under object 0620 (or 0600)
0411Water/SewageWater/Sewage
0420Cleaning ServicesServices purchased for cleaning (apart from services provided by school district employees)
0421Disposal ServicesExpenditures for garbage pickup and handling, including recycling, not provided by school district personnel
0422Snow Removal ServicesExpenditures for snow removal not provided by school district personnel
0423Custodial ServicesExpenditures to an outside contractor for custodial services
0424Lawn CareExpenditures for lawn and grounds upkeep, minor landscaping, nursery services, etc, not provided by school district personnel
0425Laundry ServicesLaundry Services
0430Repairs and Maintenance ServicesExpenditures for repairs and maintenance services not provided directly by school district personnel  These include contracts and agreements covering the upkeep of buildings and equipment Note: This is considered an Instructional Supply/Material code for repairs and maintenance of Instructional Equipment ONLY when it is coded with an Instructional Program Code (0001 through 2099)
0431Non-technology Related Repairs and MaintenanceContracts and agreementscovering the upkeep of buildings and non-technology equipment  Costs for renovating and remodeling are not included here, but are classified under object 0450
0432Technology Related Repairs and MaintenanceExpenditures for repairs andmaintenance services for technology equipment that are not directly provided byschool district personnel This includes ongoing service agreements for technologyhardware (eg, personal computers and servers)
0440RentalsCosts for renting or short-term leasing land, buildings, equipment and vehicles.
0441Rental of Land and BuildingsExpenditures for leasing or renting land and buildings for both temporary and long-range use by the school district
0442Rental of EquipmentExpenditures for leasing or renting equipment for both temporary and long-range use of the school district  This includes machinery and equipment operated by the district, but does not include bus and other vehicle rental Note: This is considered an Instructional Supply/Material code ONLY when it is coded with an Instructional Program Code
0443Rental of VehiclesExpenditures for leasing or renting vehicles for both temporary and long-range use of the school district. This includes vehicle rentals (other than bus rentals) when operated by the school district, financed (lease)-purchase arrangements if they are not capital financing arrangements (leases) and similar rental agreements.
0444Rental of BusesExpenditures for leasing or renting buses for both temporary and long-range use of the school district. This includes bus rentals when operated by the school district, financed (lease)-purchase arrangements if they are not capital financing arrangements (leases) and similar rental agreements.
0445Rental of SuppliesExpenditures for renting supplies for both temporary and long-range use of the school district  An example of a rented supply is graduation gaps and gowns
0450Contractor ServicesIncludes amounts paid to contractors for minor renovating and remodeling facilities  Expenditures related to new construction and major renovation should be charged to object code 0722  Object codes 0451 through 0469 are available for district use
0490Other Purchased Property ServicesPurchased property services which are not classified above  Costs for telephone and telegraph are not included here but are included in object code 0530 (or 0500)
0500Other Purchased ServicesAmounts paid for services rendered by organizations or personnel not on the payroll of the school district (separate from Professional and Technical Services or Property Services)  While a product may or may not result from the transaction, the primary reason for the purchase is the service provided  Note:  Purchased service objects may be used to record the costs of user fees assessed against district programs by a district service provider when the district service is recorded in an internal service fund  See Appendix P, Internal Service Funds”
0510Student Transportation ServicesExpenditures for transporting students to and from school and other activities  Expenditures for the rental of buses which are operated by personnel on the payroll of the school district are not recorded here but under object 0444 (or 0400)
0511Student Transportation Purchased WITHIN the BOCES (or Administrative Unit (AU))Payments to the BOCES (or AU) or other school districts within the BOCES (or AU) for transporting students to and from school and school-related events  Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels  See Appendix D, “BOCES”
0512Student Transportation Purchased from Other Colorado Districts or BOCES (or AU’s)Payments to other Colorado school districts or BOCES (or AU’s) or charter schools for transporting students to and from school and school-related events  Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels  See Appendix D, “BOCES”
0513Contracted Field TripsPayments for transportation of students between school and away-from-school instructional activities  Field trips conducted by district personnel cannot be coded to this purchased service object  However, object 0851 is available for charging transportation costs to district programs which benefit from transportation services  Also, costs for meals and lodging should not be coded here, but rather to object 0580
0514Student Transportation Purchased from ParentsPayments to persons (generally parents) for transporting students to and from school  This includes payments to individuals who transport themselves
0515Student Transportation Purchased from ContractorsPayments to contractors for transporting students to and from school and school-related events
0516Student Transportation In-servicePayments for in-service training of student transportation staff  
0517Student Transportation Purchased from School Districts Outside the StatePayments to other school districts outside the state for transporting students to and from school and school-related events
0519Other Purchased Student TransportationPayments for student transportation to and from school and school-related events not classified above
0520Insurance PremiumsExpenditures for all types of insurance coverage, including property, liability, fidelity, unemployment compensation, workers’ compensation, and student insurance  Employee health benefits first must be coded to the 0200 series (Employee Benefits) with the appropriate job class code  Subsequent payment of premiums through an internal service fund may then be coded to object 0529
0521Liability InsurancePayments for district liability insurance
0522Property InsurancePayments for district property insurance  Object code 0522 should be used with program code 2620 (or 2600)
0523Vehicle InsurancePayments for district vehicle insurance  Object code 0523 should be used with program code 2650 (or 2600), 2720 (or 2700), or 3130 (or 3100)  
0524Fidelity InsurancePayments for district fidelity bond premiums  Object code 0524 should be used with program code 2850 (or 2800)
0525Unemployment Compensation InsurancePayments for unemployment compensation coverage  Object code 0525 should be used with program code 2850 (or 2800) Do not use this code if Object Code 0215 (Unemployment) is used
0526Workers’ Compensation InsurancePayments for workers’ compensation insurance   Object code 0526 should be used with program code 2850 (or 2800) Do not use this code if Object Code 0216 (Worker’s Compensation) is used
0527District Multiple-Coverage Insurance and/or Other District InsurancePayments for district multiple-coverage insurance or other district insurance not listed in other object codes 0520-0528  The primary program code to use for this object code is 2850 (2800), however, other programs may be used for “other district insurance”, if necessary
0528District Student InsurancePayments for district student insurance  Object code 0528 should be used with program code 2850 (or 2800)
0529Contra Account Object for Offset of Internal Service Fund(s) RevenueUsed to record negative expenditures as an offset to the contra source code (1979) for internal service activity expenditures that would equal the total revenue reported in source codes “1973-1978”  The appropriate Program Code could also be used if expenditures were to be contra to various program expenditures  The purpose of this contra account is to provide a process to eliminate expenditures related to the revenue received as a result of expenditures for services purchased by other funds
0530CommunicationsServices provided by persons or businesses to assist in transmitting andreceiving messages or information This category includes telephoneand voice communication services; data communication services to establish ormaintain computer-based communications, networking, and Internet services; videocommunications services to establish or maintain one-way or two-way videocommunications via satellite, cable, or other devices; postal communications servicesto establish or maintain postage machine rentals, postage, express delivery services,and couriers Include licenses and fees for services such as subscriptions to researchmaterials over the Internet Expenditures for software, both ‘downloaded’ and ‘off-the-shelf,’ should be coded to objects 0650 or 0735
0540AdvertisingExpenditures for announcements in professional publications, newspapers or broadcasts over radio and television  These expenditures include advertising for such purposes as personnel recruitment, legal ads, new and used equipment, and sale of property  Costs for professional advertising or public relations services are not recorded here but are charged to object 0330 (or 0300)
0550Printing and Binding Expenditures for job printing and  binding, usually according to specifications of the school districtThis includes designing and printing forms and posters as well as printing and binding school district publications  Preprinted standard forms are not charged here, but are recored under Object Code 0610  Object 0550 may be used to record the costs of user fees assessed against district programs by a district print shop when the district print shop is recorded in an internal service fund  See Appendix P, Internal Service Funds”
0560TuitionContracted expenditures to reimburse other educational agencies for instructional services to students residing in the legal boundaries described for the paying school district  
0561Tuition Paid WITHIN the BOCES (or AU)Tuition paid to the BOCES (or AU) or other school districts within the BOCES (or AU)  Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels  See Appendix D, “BOCES”
0562Tuition Paid to Other Colorado Districts or BOCES (or AU’s)Tuition paid to other Colorado school districts or BOCES (or AU’s)  or charter schools Include here payments made to other school districts for billings associated with educational services provided at state juvenile detention centers  Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels  See Appendix D, “BOCES”
0563Tuition to School Districts Outside the StateTuition paid to other school districts and BOCES outside the State
0564Tuition to Private SourcesTuition paid to private schools or non-approved agencies
0565Tuition to Agencies with Colorado Department of Education-Approved RatesExcess costs for out-of-district placed pupils
0566This Object Code should now be used only for positive or negative adjustments to previous Out of District withholdings due to Colorado Department of Education (CDE) audit findingsThis Object Code should now be used only for positive or negative adjustments to previous Out of District withholdings due to Colorado Department of Education (CDE) audit findings
0569Tuition – OtherTuition paid to the state and other governmental organizations as reimbursement for providing specialized instructional services to students residing within the boundaries of the paying school district  Tuition to agencies with Colorado Department of Education-approved rates should not be reported with Code 0569, but rather should be reported with Code 0565
0570Food Service ManagementExpenditures for the operation of a local food service facility by other than employees of the school district  Included are contracted services being provided by the Food Service Management Company for administrative and management fees, labor and indirect costs being charged by them  All other expenses (food, paper, cleaning supplies, etc) are to be broken out by appropriate object codes, such as 0630 for food)
0572Fixed Fee ContractsFixed fee contracts for food service – to be used by those Districts who are paying an outside vendor a fixed fee for their food service costs  In this case, the invoiced amount for charges per meal would be coded to this object
0580Travel, Registration, and EntranceExpenditures for transportation, meals, lodging, and other expenses associated with travel for the school district  Payments for per diem in lieu of reimbursements for subsistence (room and board) are also charged here  Travel costs associated with field trips are coded here except transportation costs which must be coded to object 0851 if provided by district-operated transportation services or to object 0513 if contracted or chartered
0581In-state travel, registration, and entranceExpenditures for travel and registration fees within the state
0582Out-of-state travel, registration, and entranceExpenditures for travel and registration fees outside the state
0583Mileage ReimbursementReimbursement for miles traveled while on business for the school district  Object codes 0584 through 0589 are available for district use
0590Other Purchased ServicesPurchased services other than those described above  Any interdistrict payments other than tuition and transportation should be classified here 
0591Services Purchased WITHIN the BOCES (or AU)Payments to the BOCES (or AU) or other school districts within the BOCES (or AU) for services other than tuition or transportation  Examples of such services are data processing, purchasing, nursing and guidance, assessment, and membership costs  Tuition must be reported with object 0561  Transportation must be reported with object 0511  Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels  See Appendix D, “BOCES”
0592Services Purchased from Other Colorado Districts or BOCES (or AU’s)Payments to other Colorado school districts or BOCES (or AU’s) or charter schools  for services other than tuition or transportation  Examples of such services are data processing, purchasing, nursing, and guidance  Tuition must be reported with object 0562   Transportation must be reported with object 0512  Use of this code when appropriate ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels  See Appendix D, “BOCES”
0593Services Purchased from School Districts Outside the StatePayments to school districts outside the state for services other than tuition or transportation  Examples of such services are data processing, purchasing, nursing, and guidance
0594Purchased Services from Districts by Charter SchoolsThis is the purchased service code to be used for purchased services between districts and charter schools in all program areas  Example: Program 2100, Object 0594 would be used to purchase General Administration Services  Offset to Source Codes 1954, 3954 and 4954
0595Purchased Administrative Overhead CostsPurchased Administrative Overhead Costs not to exceed 5% by Charter Schools  See Appendix K-2
0596Purchased Services from Charter School Food Authority and its’ Related Schools  This is the purchased service code to be used for purchased services between the Charter School Food Authority and its related schools in the 3100 Food Services Operations program area  Offset to Source Codes 1956, 3956, and 4956, used with the appropriate grant code, which may be zero
0597Purchased Services by Charter Schools1% Institute Charter School FundPurchased service code for Charter School Institute (CSI) charter schools to record the one percent withheld by CSI and transferred to the State for credit to the Institute Charter School Capital Construction Assistance Fund created in section 22-305-5155  Offset to Source Code 1957
0599Services Purchased from Other SourcesPayments to service providers for services not classified elsewhere in the object 0500 series
0600SuppliesAmounts paid for items that are consumed, worn out, or deteriorated through use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances  Items that do not contribute to a district’s capital assets, as evaluated by the district’s capital assets policy, may be coded as supply items, or may  be coded as 0735, Non-Capital Equipment  Items that contribute to a district’s capital assets must be coded as equipment items in the 0700 series
0610General Supplies  Expenditures for purchase of all supplies (other than those listed below) for the operation of a school district, including freight and cartage for the delivery of these supplies  Object codes 0611 through 0619 are available for district use
0620EnergyExpenditures for energy, including gas, oil, coal, gasoline, and services received from public and private utility companies
0621Natural GasExpenditures for gas utility services from a private or public utility company
0622Electricity  Expenditures for electric utility services from private or public utility company
0623Bottled GasExpenditures for bottled gas, such as propane gas received in tanks
0624OilExpenditures for bulk oil normally used for heating
0625CoalExpenditures for raw coal normally used for heating
0626Motor Vehicle FuelsExpenditures for gasoline, diesel, propane, and other fuels for use in motor vehicles
0629OtherExpenditures for energy that cannot be classified in one of the foregoing categories
0630Food(BOLD for Food Services Fund only)  This code is used for purchased food and milk  This will also include any costs to process USDA Donated Food into alternate end products through commodity processing contracts  Object codes 0631, and 0634- 0639 are available for district use
0632USDA Donated Food FeesUsed for fees associated with USDA Donated Foods (Commodity)acquisition. This would include delivery fees from the distributor, administrative fees for CDHS and commodity storage fees. Commodity processing fees are to be coded as Food: 0630
0633USDA Donated Foods(BOLD for Food Services Fund only)  Whether or not you choose to inventory USDA Donated Foods separately, this code must be used to record the value of USDA Donated Foods  These amounts may be expensed as they are received throughout the year, or at the end of the year on a one-time, annualized basis
0640Books and PeriodicalsExpenditures for books, textbooks, and periodicals prescribed and available for general use, including library and reference books  This category includes the cost of workbooks, textbook binding or repairs, as well as textbooks which are purchased to be resold or rented  Also recorded here are costs of binding or other repairs to school library books  You no longer use with Grant Code 3111, Grant 3111 is no longer valid   Object codes 0641 through 0649 are available for district use
0650Electronic Media MaterialsTechnology-related supplies include supplies that are typicallyused in conjunction with technology-related hardware or software Some examples are CDs,flash or jump drives, parallel cables, and monitor stands Software costs below thecapitalization threshold should be reported here Licenses and fees for services such assubscriptions to research materials over the Internet should be reported under 0530Communications  Object codes 0651 through 0689 are available for district use
0690Other SuppliesObject codes 0691 through 0699 are available for district use
0700PropertyExpenditures for acquiring capital assets, including land or existing buildings; improvements of grounds; initial equipment; additional equipment; and replacement of equipment  Items that do not contribute to a district’s capital assets, as evaluated by the district’s capital assets policy, may be coded as supply items, or, alternatively, such items may be coded as 0735, Non-Capital Equipment
0710Land and ImprovementsExpenditures for the original purchase of land and the original improvements thereon  Purchases of air rights, mineral rights, and the like are included here  Also included are special assessments against the school district for capital improvements, such as streets, curbs, and drains  Object codes 0711 through 0719 are available for district use
0720BuildingsExpenditures for the acquisition of existing buildings or the contracted building of new buildings  Normally, objects in the 0720 series are used in conjunction with a program in the 4000 series  Buildings built and alterations performed by the school district’s own staff are charged to objects 0100, 0200, 0610 (or 0600), and 0730, as appropriate
0721 Lease Holding ImprovementsExpenditures for major permanent structural alterations, and for the initial installation, or additional installation in existing buildings, of heating and ventilating systems, fire protection systems, and other service systems to capital lease property
0722New ConstructionExpenditures for the contracted construction of buildings
0723  Major RenovationsExpenditures for major permanent structural alterations, and for the initial installation, or additional installation in existing buildings, of heating and ventilating systems, fire protection systems, and other service systems to district owned buildings  Object codes 0724 through 0729 are available for district use  (Object codes 0724 through 0729 will roll to object code 0720)
0730EquipmentExpenditures for the initial and replacement items of equipment, such as machinery, furniture, fixtures, and vehicles Machinery, furniture, and fixtures (including teacher desks, chairs, and file cabinets), technology equipment, and other equipment that are used for instructional purposes should be charged to appropriate instructional programs The district’s capital asset policy establishes criteria for when an equipment item must be capitalized and included on the district’s property inventory records  Usually this criteria requires equipment costing above a certain dollar amount to be capitalized  Capitalized equipment must be coded with an object 0730 
0731MachineryExpenditures for equipment usually composed of a complex combination of parts (excluding vehicles)  Examples are lathes, drill presses, printing presses, microscopes, etc
0732VehiclesExpenditures for vehicles which are licensed that are used to transport persons or objects  Examples are automobiles, trucks, buses, station wagons, and vans
0733Furniture and FixturesExpenditures for equipment used for sitting; as a support for writing and work activities; and, a storage space for material items
0734Technology EquipmentExpenditures for computers and other technology equipment  Examples are computers, laser printers, CD ROM equipment, VCRs, Software, etc
0735Non-Capital EquipmentExpenditures for items classified as equipment, but costing less than the district policy for capital assets inventory To be used in the food service fund  Alternatively, non-capital equipment may be coded as a supply to an object in the 0600 series
0739Other EquipmentExpenditures for all other equipment not classified elsewhere in the 0730 object series
0740DepreciationThe portion of the cost of a capital asset which is charged as an expense during a particular period  In accounting for depreciation, the cost of a capital asset, less any salvage value, is apportioned over the estimated service life of such an asset, and each period is charged with a portion of such cost  Through the process, the cost of the asset is ultimately charged off as an expense  In accordance with fund accounting under GAAP, using depreciation is required in proprietary funds only  
0745AmortizationA lease asset should be amortized in a systematic and rational manner over the shorter of the lease term or the useful life of the underlying asset.  In accordance with fund accounting under GAAP, using amortization is required in proprietary funds only.
0750Loss on DisposalThe excess of net book value above the amount received (trade or cash) at disposal  This object is used in proprietary funds only
0760InfrastructureExpenditures for purchased infrastructure assets by the school district These items include water/sewer systems, roads, bridges, and other assets that have significantly longer useful lives than other capital assets
0770LeaseThe capital outlay related to the acquisition of a lease under GASB Statement No. 88.
0790Other PropertyOther Property
0800Other ObjectsAmounts paid for goods and services not otherwise classified above
0810Dues and FeesExpenditures or assessments for membership in professional or other organizations  This includes any fee assessed for membership  Registration, participation, or entrance to an event costs should be coded to object 0580  Fees for professional services should be charged to the appropriate 300 series code
0820Judgments Against the School DistrictExpenditures from current funds for all judgments (except as indicated below) against the school district that are not covered by liability insurance, but are of a type that might have been covered by insurance  Only amounts paid as the result of court decisions are recorded here  This would include student transportation liability claims incurred and paid by the school district  Judgments against the school district resulting from failure to pay bills or debt service are recorded under the appropriate expenditure accounts as though the bills or debt service had been paid when due  The proper coding for employee disputes usually is dictated by the terms of the legal settlement (eg, employee disputes which award compensation should be coded to salary)  Code 0820 is appropriate for noncompensation post-employment settlements
0830Interest on Leases“Capital Leases,” or “Leases, after GASB Statement No. 87” for information about recording leases prior to and after the effective date for GASB Statement #87
0831Long-term InterestLong-term Interest
0832Short-term InterestShort-term Interest
0833Interest on LeasesSee Appendix L, “Capital Leases,” for information about recording Capital Leases
0839Other InterestOther Interest
0840ContingencyThis account is provided for budgeting purposes only  Expenditures to be paid from the contingency should be charged to the appropriate program and object classification
0850Internal Charge/Reimbursement AccountsObject codes in this series allow a district to charge costs associated with student field trips, maintenance, and other internal services to the programs which benefit from the services  Districts are not required to charge back internal services  Objects 0850 through 0859 will net to zero district-wide  See Appendix E, “Internal Charge Reimbursement Accounts”  Internal Charge/Reimbursement Account codes are not used in an internal service fund; rather, internal service fund user fees (charge backs) are coded to sources 1973 through 1979
0851Transportation/Field tripsMeals and lodging related to field trips must not be coded here, but rather to object 0580
0852MaintenanceMaintenance
0853Technology/MISTechnology/MIS
0854Printing/DuplicatingPrinting/Duplicating
0855School-wide Plan Distribution (For use by districts with Consolidated School-wide plans only)  Object codes 0856 through 0859 are available for district useSchool-wide Plan Distribution (For use by districts with Consolidated School-wide plans only)  Object codes 0856 through 0859 are available for district use
0860Miscellaneous Internal Charge AccountsAccounts in this series, like in the 0850 series, are used to charge back internal services to programs which benefit from the services  However, districts may choose to recognize revenue rather than abate expenditures  See Appendix J, “Revenue vs Abatement”  Thus, objects in the 0860 series do not necessarily net to zero   Object codes 0860 through 0867 are reserved for possible future designation by CDE
0868Overhead CostsUsed with non-federal grants/projects  Districts may choose to record indirect costs and overhead costs either as expenditures and revenues, or as abatements  If the expenditure/revenue method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for expenditures, and source 1972 (indirect costs) or source 1971 (overhead costs) must be used for revenues  If the abatement method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for both debits and credits  The choice of appropriate program codes is left to the district  See Appendix G, “Indirect Costs”
0869Indirect CostsUsed with federal grants/projects  Districts may choose to record indirect costs and overhead costs either as expenditures and revenues, or as abatements  If the expenditure/revenue method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for expenditures, and source 1972 (indirect costs) or source 1971 (overhead costs) must be used for revenues  If the abatement method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for both debits and credits  The choice of appropriate program codes is left to the district  See Appendix G, “Indirect Costs”
0870Scholarship AwardsAmounts paid for scholarships awarded to students to pursue post-secondary educational opportunities
0890Miscellaneous ExpendituresAmounts paid for goods or services not properly classified in one of the objects included above  Payments for refunds of prior year revenues are charged to this account  However, do not report here any adjustments made through Colorado Department of Education audits  Audit adjustments are recorded as adjustments to revenue (see Revenue Sources 3200)
0900Other Uses of FundsThis series of codes is used to classify transactions which are not properly recorded as expenditures to the school district but require budgetary or accounting control  These include redemption of principal and interest on long-term debt, housing authority obligations, and fund transfers
0910Redemption of Principal  Outlays from current funds to retire serial bonds and long-term loans.  Note: object codes 0910through 0919, except for 0913, should only be used for voter approved debt
0911Long-term PrincipalLong-term Principal.  Note: object codes 0910through 0919, except for 0913, should only be used for voter approved debt
0912Short-term PrincipalShort-term Principal.  Note: object codes 0910through 0919, except for 0913, should only be used for voter approved debt
0913Principal on Financing Arrangements (Leases)Payments made for capital financing (leases), Certificates of Participation activity and non-voter approved debt. See Appendix L, “Capital Leases,” or “Leases, after GASB Statement No. 87” for additional information.
0919Other PrincipalOther Principal
0920Housing Authority ObligationsOutlays from current funds to satisfy housing authority obligation of the school district  A public school housing authority is a public or quasi-public corporation having power to issue authority bonds for public school purposes, construct public school buildings, lease public school buildings to local public school administrative units, or transfer title to such units  All expenditures of this nature are classified in this category
0940Payments to Escrow AgentsPayments made to institutions through escrow agents acting on behalf of the school district 
0950Initial Outlay from Capital Lease (Which is not Capital Outlay)Initial payments made by the school district from leases which do not result in the acquisition of capital equipment or facilities. See Appendix L, “Capital Leases,” or “Leases, after GASB Statement No. 87”.  For the capital outlay related to a lease acquired under GASB Statement No. 87, see object code 0770.
0960Payment to Outside EntityFunds that a district must send to the Division of Vocational Rehabilitation (DVR)  This payment supports the DVR request for federal government grant award dollars that will be provided to the district  School to Work Alliance Program (SWAP) is the grant program with this type of arrangement  The appropriate grant/project code of 3130 must be used in conjunction with this object code
0970Special ItemsThis code is used to classify special items in accordance with GASB Statement 34  Included are transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurrence  For some districts, this may include termination benefits resulting from workforce reductions; or costs in connection with an early retirement program offered to all employees represented in one or more classes of employees  Special items may also include events that are not within the control of the district  In the governmental funds, these items should be separately captioned of disclosed
0971Extraordinary ItemsThis code is used to classify items in accordance with APB Opinion No 30 which are transactions or events that are both unusual in nature and infrequent in occurrence  For some districts, this may include significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm; or costs related to an environmental disaster
0990Other Miscellaneous Uses of FundsOther Miscellaneous Uses of Funds
1000Revenue from Local SourcesRevenue from Local Sources
1100TaxesCompulsory charges levied by a government to finance services performed for the common benefit
1110Property TaxesTaxes from levies against the valuation for assessment of all taxable property located within the boundaries of the school district
1120Specific Ownership TaxesTaxes imposed upon certain classified personal property, such as motor vehicles, which tax is computed in accordance with state schedules applicable to each sale of personal property
1130Sales and Use TaxesTaxes from sales and use of goods, materials, and services
1140Delinquent Taxes and Penalties and Interest on TaxesTaxes collected during the current fiscal year which were due and payable during a previous fiscal or tax year and related penalties and interest  Negative amounts are allowed  Negative amounts are reductions of revenues, not expenditures
1141Abatements and CreditsAbatements and Credits
1142Other RefundsSource codes 1143 through 1149 are available for district use
1170Amount Authorized – Voter Approved OverridesAmount Authorized – Voter Approved Overrides
1171Amount Collected – Voter Approved OverridesAmount Collected – Voter Approved Overrides
1172Amount Distributed to Charter Schools – Voter Approved OverridesAmount Distributed to Charter Schools – Voter Approved Overrides
1173Amount Distributed to Non-Charter Schools – Voter Approved OverridesAmount Distributed to Non-Charter Schools – Voter Approved Overrides
1174Amount Retained by District – Voter Approved OverridesAmount Retained by District – Voter Approved Overrides
1179Contra Account- Voter Approved OverridesContra Account- Voter Approved Overrides
1190Other Taxes from Local SourcesTaxes from local sources other than those classified above
1300TuitionA charge for instructional services provided
1310Tuition from IndividualsTuition for programs other than summer school and inter-term programs  Included here is tuition from individuals for preschool programs
1311Summer School and Inter-Term Tuition from IndividualsTuition from individuals for summer school and inter-term programs  All other tuition from individuals should be recorded with source 1310 
1320Tuition from Other School Districts and BOCES Within the StateTuition from other school districts and BOCES within the state for instructional services provided  This account includes:  revenue received from CDE for out-of-district placed pupils and from other districts for excess costs for special education students; and, revenue received for tuition from other Colorado public school districts and BOCES
1321Tuition from WITHIN the BOCES (or Administrative Unit (AU))uition from the BOCES (or AU) or school districts within the BOCES (or AU) for instructional services provided by the district or BOCES  This revenue represents funds that were already recognized as revenue in another school district or BOCES  Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels   See Appendix D, “BOCES”
1322Tuition from Other Colorado Districts or BOCES (or AU’s)Tuition from a Colorado school district or BOCES (or AU) outside the BOCES (or AU) for instructional services provided by the district or BOCES  This revenue represents funds that were already recognized as revenue in another school district or BOCES  Include here revenues received from other school districts for billings associated with educational services provided at state juvenile detention centers Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at state and federal levels   See Appendix D, “BOCES”
1323Tuition from Excess CostsRevenue received from other districts for excess costs of educational services provided to special education students 
1324Tuition from CDE for Out-of-District Placed PupilsOnly use for positive or negative adjustments to revenue received due to Colorado Department of Education (CDE) audit findings
1330Tuition from School Districts Outside the StateTuition from school districts outside the state for instructional services provided
1340Tuition from Other SourcesTuition from welfare agencies and private sources for educational services provided
1400Transportation FeesFees generated by providing transportation services
1410Transportation Fees from IndividualsFees from individuals for transporting students to and from school
1411Transportation Fees from Individuals for ActivitiesFees from individuals for transporting students to and from school activities
1420Transportation Fees from Other School Districts and BOCES (or AU’s) WITHIN the StateFees from other school districts and BOCES within the state for transporting students to and from school or activities
1421Transportation Fees from WITHIN the BOCES (or AU)Fees received from the BOCES (or AU) or school districts within the BOCES (or AU) for transportation services provided by the district or BOCES  This revenue represents funds that were already recognized as revenue in another school district or BOCES  Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts at state and federal levels   See Appendix D, “BOCES”
1422Transportation Fees from Other Colorado Districts or BOCES (or AU’s)Fees from a Colorado school district or BOCES (or AU) outside the BOCES (or AU) for transportation services provided by the district or BOCES  This revenue represents funds that were already recognized as revenue in another school district or BOCES  Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts at state and federal levels   See Appendix D, “BOCES”
1430Transportation Fees from School Districts Outside the StateFees from other school districts outside the state for transporting students to and from school
1440Transportation Fees from Other SourcesFees from other sources such as welfare agencies and private sources for transporting students to and from school and school activities
1490Other Transportation FeesOther fees for transporting individuals to and from activities not classifiable above
1500Earnings on InvestmentsInterest, dividends, and gains or losses on the investment of available funds
1510Interest on InvestmentsInterest on Investments
1520Dividends on InvestmentsDividends on Investments
1530Gains or Losses on Sale of InvestmentsGains or Losses on Sale of Investments
1531Realized Gains (losses) on Investments:  Gains or losses recognized from the sale of investmentsGains represent the excess of sale proceeds over cost or any other basis of the date of the sale  Losses represent the excess of the cost or any other basis at the date of sale over sales value  For financial reporting purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements; however, this account and the following account (1532) may be used for internal tracking purposes
1532Unrealized Gains (losses) on Investments:  Gains or losses recognized from changes in value of investmentsGains represent the excess of fair value over cost or any other basis of the date of valuation  Losses represent the excess of the cost or any other basis at the date of valuation over fair value  For financial reporting purposes, the net of all realized and unrealized investment gains and losses should be reported as a single line in the financial statements; however, this account and the previous account (1531) may be used for internal tracking purposes 
1540Earnings on Investment(s) on Real PropertySource codes 1541 through 1589 are available for district use
1580Investment costsInvestment costs applicable to the required reporting of Fiduciary activities under GASB Statement No. 84.  This will normally be reported as a negative amount, to be used with the reported investment earnings to generate a Net investment earnings amount for reporting purposes for Fiduciary funds only.
1590Other Earnings on Investments not classified aboveSource codes 1591 through 1599 are available for district use
1600Food ServicesRevenue from the operation of the food service program   This is local revenue; federal food service revenue must be coded in the source 4000 series
1610Reimbursable Food Service RevenueRevenues from students which are reimbursable under the provisions of the National School Lunch Program  Applicable federal Department of Agriculture Grant/Project codes must be used with source codes in the 1610 series
1611Student LunchesRevenue from students for lunch sales which are reimbursable under the provisions of the National School Lunch Program
1612Student BreakfastsRevenue from students for breakfasts which are reimbursable under the provisions of the National School Lunch Program
1613Student Special MilkRevenue from students for special milk sales which are reimbursable under the provisions of the National Special Milk Program for Children
1614Student Lunches/Breakfasts, Summer ProgramRevenue from students for lunch/breakfast sales during the summer program which are reimbursable under the National Summer Food Service Program for Children
1620Nonreimbursable Food Service RevenueFood service revenues which are not reimbursable under the provisions of the National School Lunch Program
1621Adult LunchesRevenue from adult lunches which are not reimbursable under the provisions of the National School Lunch Program
1622Adult BreakfastsRevenue from adult breakfasts which are not reimbursable under the provisions of the National School Lunch Program
1624Adult Lunches, Summer ProgramRevenue from adults for food sales during the summer program which are not reimbursable under the provisions of the National School Lunch Program
1625Student, A La CarteRevenue from a la carte lunch sales which are not reimbursable under the provisions of the National School Lunch Program
1626Adult, A La CarteRevenue from a la carte lunch sales which are not reimbursable under the provisions of the National School Lunch Program
1631Special Function, Contract SalesRevenue from special-function contract food sales which are not reimbursable under the provisions of the National School Lunch Program
1632Special Function, Catered ServiceRevenue from special-function catered food service sales which are not reimbursable under the provisions of the National School Lunch Program
1690Other Food Service RevenueOther Food Service Revenue
1700Pupil ActivitiesRevenues from a variety of sources for pupil activities  See Appendix C, “Pupil Activity” for information about recording pupil activities
1710Gate/Door AdmissionsGate/Door Admissions
1720Bookstore and Other On-going SalesBookstore and Other On-going Sales
1730Pupil Organization Membership DuesPupil Organization Membership Dues
1740FeesFees
1750Fund RaisersFund Raisers
1760Gifts, ContributionsGifts, Contributions
1770Activity Tickets/PassesActivity Tickets/Passes
1790Other Pupil Activities IncomeOther Pupil Activities Income
1800Community Services ActivitiesRevenues from community organizations or agencies for services rendered
1810Adult EducationRevenues for adult education programs
1820Extended-day ProgramsRevenues for extended-day programs
1830Day Care CentersRevenues for day care center programs
1840Other Community Services RevenuesOther revenues for community service activities which are not classifiable above
1850Charter School RevenuesRevenues related to charter schools  Codes 1852 through 1959 provide one way to track charter school revenues  Alternatively, other appropriate source codes may be used to track charter school revenues  Charter school location codes MUST be used with ALL transactions relating to charter schools  See Appendix K, “Charter Schools” Source Codes 1851 through 1859 are available for district use
1900Other Revenue from Local SourcesRevenue from local sources for specific purposes as identified below
1910Rentals/LeasesRevenue for the use of district-owned facilities and equipment by non-district parties
1920Contributions and Donations from Private SourcesRevenue in the form of gifts or donations from private sources
1921Voluntary Developer ContributionsUsed to designate contributions as a result of a voluntary agreement with a developer 
1930Sale of Capital AssetsRevenue from the sale of capital assets 
1931Sale of Land or BuildingsUsed to designate the sale of lands, buildings or both
1935Non-Capital Asset Sales: Includes Proceeds from Disposal of real or personal property:  Proceeds from the disposal of school property or compensation for the loss of real or personal propertyAny gain or loss on the disposal of property for the Proprietary or Fiduciary funds would be recorded in account 1930  The reporting of major asset sales should be recorded as Special Items using account 5990 
1940Instructional Materials FeesFees for the use of instructional materials, including textbook fees
1950Services Provided Other UnitsRevenue for services provided by the district or BOCES to another governmental or nongovernmental unit  The source 1950 series is not used for revenue from instructional services for which the source 1320 series is used or from transportation services for which the source 1420 series is used
1951Services Provided WITHIN the BOCES (or AU): Local LevelRevenue for services provided by the district or BOCES to the BOCES (or AU) or school districts within the BOCES (or AU)  Source 1951 does not include revenue from instructional services which is recognized using source 1321, and does not include revenue from transportation services which is recognized using source 1421  This revenue represents funds that were already recognized as revenue in another school district or BOCES  Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at local levels  See Appendix D, “BOCES”
1952Services Provided Other Colorado Districts or BOCES (or AU): Local LevelRevenue for services provided by the district or BOCES to a Colorado school district or BOCES (or AU) outside the BOCES (or AU)  Source 1952 does not include revenue from instructional services which is recognized using source 1322, and does not include revenue from transportation services which is recognized using source 1422  This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at local levels   See Appendix D, “BOCES”
1954Services Provided Charter School: Local LevelServices Provided Charter School: Local Level
1956Services Provided Charter School Food Authority: Local Level Revenue for services provided between the Charter School Food Authority and its related schoolsThis revenue represents funds that were already recognized as revenue by the Charter School Food Authority and sent to the individual schools within the Charter SFA, or revenue received by the contracting charter schools that need to be recognized by the Charter SFA  Use of this code ensures that all intra-Charter SFA payments can be eliminated when consolidating financial data for reporting purposes  Offset to Object Code 0596, used with the appropriate grant code, which may be zero
1957Services Provided Charter Schools: Institute Charter School Assistance Fund  Source code for Charter School Institute (CSI) to record the one percent withheld from CSI charter schools and transferred to the State Treasurer for credit to the Institute Charter School Capital Construction Assistance Fund created in section 22-305155 Offset to Object Code 0597
1959Services Provided Other Units: Local LevelRevenue for services provided by the district to:  non-Colorado school districts; private schools; other local governmental units; and, non-governmental units  Source 1959 does not include revenue from instructional services which is recognized using the source 1300 series, and does not include revenue from transportation services which is recognized using the source 1400 series
1960Parking FeesFees charged for the use of school district parking facilities
1970Services Provided Other FundsRevenue internal to the district from other funds or programs for services provided   Source codes 1973 through 1979 are reserved exclusively for internal service fund revenue that is generated by user fees (charge backs)
1971Overhead Cost RevenueRevenue internal to the district which is generated by charging for costs of a general nature that cannot be readily or accurately identified with specific services  Typically, overhead costs are charged to nongrant programs for administrative and/or centralized support provided by the district
1972Indirect Cost RevenueRevenue internal to the district which is generated by charging for costs of a general nature that cannot be readily or accurately identified with specific services  Typically, indirect costs are charged to grants for administrative and/or centralized support provided by the district
Note: Districts may choose to record indirect costs and overhead costs either as expenditures and revenues, or as abatementsIf the expenditure/revenue method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for expenditures, and source 1972 (indirect costs) or source 1971 (overhead costs) must be used for revenues  If the abatement method is used, object 0869 (indirect costs) or object 0868 (overhead costs) must be used for both debits and credits  The choice of appropriate program codes is left to the district   See Appendix G, “Indirect Costs”
1973Internal Service Revenue – Employee Benefit PremiumsRevenue internal to the district which is generated from employee benefit premiums  This code may be used only in an internal service fund
1974Internal Service Revenue – Risk ManagementRevenue internal to the district which is generated by charging user fees to other funds for risk management services  Employee premiums should not be charged to source 1974 but rather should be charged to source 1973  This code may be used only in the Risk-Related Activity Fund (Fund 64)
1975Internal Service Revenue – Print ShopRevenue internal to the district which is generated by charging user fees to other funds and programs for printing  This code may be used only in an internal service fund
1976Internal Service Revenue – Technology ServicesRevenue internal to the district which is generated by charging user fees to other funds and programs for computer and other technology services  This code may be used only in an internal service fund
1977Internal Service Revenue – Warehouse ServicesRevenue internal to the district which is generated by charging user fees to other funds and programs for warehouse services  This code may be used only in an internal service fund
1978Internal Service Revenue – OtherRevenue internal to the district which is generated by charging user fees to other funds and programs for other internal service activity  This code may be used only in an internal service fund
1979Internal Service Revenue – Contra Account Source for Offset of Internal Service Fund(s) ExpendituresUsed to record negative revenue as an offset to the contra object code (0529) for Internal Service Funds Note:  The purpose of this contra account is to provide a process to eliminate revenue received as a result of expenditures for services purchased by other funds
1980AdvertisingRevenue from sale of advertising
1985Insurance ClaimsRevenue from insurance claims  Alternatively, insurance claims may be treated as reimbursements or abatements against expenditures by crediting appropriate object codes  See Appendix J, “Revenue Versus Abatement”
1990Miscellaneous RevenueOther local revenues which are not classifiable above (Example: E-Rate)
1995Locally generated revenue tied to Federal Grant Codes: typically 21st Century Grant, Adult Education and Family Literacy can generate tuition collected from feesSource 1995 allows districts to tie this locally generated income to the Federal Grant
2000Revenue from Intermediate SourcesRevenue from Intermediate Sources
2010Mineral LeasesRevenue from federal leases which are distributed per state statute by the county commissioners
2020Public School LandsRevenue from the lease or rental of public land
2440Foster care transportation reimbursementCounty revenue for foster care transportation
2030Impact Fees/ GrantsRevenue from an intermediate governmental jurisdiction for the benefit of the school district, including Colorado Division of Wildlife impact assistance grants
2040Cash In Lieu of Land DedicationRevenue from an intermediate governmental unit in lieu of land
2050Payments In Lieu of TaxesRevenues from an intermediate governmental unit in lieu of taxes otherwise owed
2090Other Revenue from Intermediate SourcesOther revenues from intermediate sources which are not classified above
3000State Revenue from the Colorado Department of EducationRevenue from State sources that CDE sends to Districts and BOCES  ALL State revenue must be coded with both a Source Code and Grant/Project Code
3010State Revenue from Other State Agencies or Local Agencies (other than CDE)Revenue from a State source that is sent by a state or local agency other than CDE  ALL State revenue must be coded with both a Source and Grant/Project Code
3110State Share (Equalization)Revenue from the Public School Finance Act of 1994 (as amended)  
3111Hold Harmless Kindergarten(no longer in use beginning July 1, 2019)Funding provided pursuant to 22-54-130, CRS for any district that participated in the Colorado preschool program in FY 2007-08 and that served children authorized to participate in the district’s preschool program through a full-day kindergarten portion of the program in FY 2007-08  
3200Adjustments to Categorical RevenueAll positive or negative adjustments (besides Equalization Adjustment) due to Colorado Department of Education (CDE) audit findings  ie if you have a Transportation audit finding use Source 3200 with Grant Code 3160
3210Equalization AdjustmentPositive or negative adjustments to state equalization funding due to Colorado Department of Education (CDE) audit findings or district repayment/return of unused carryover ASCENT slots
3300Return of State CategoricalsNegative adjustments to state categorical programs resulting from repayments to CDE by “categorical buyout” school districts as required by Section 22-54-107, CRS  Do not record categorical program funding repayments resulting from CDE audits; instead, such payments should be recorded in the source 3200 series
3951Services Provided WITHIN the BOCES (or AU): State Level Revenue for services provided by the district or BOCES to the BOCES (or AU) or school districts within the BOCES (or AU)Source 3951 does not include revenue from instructional services which is recognized using source 1321, and does not include revenue from transportation services which is recognized using source 1421  This revenue represents funds that were already recognized as revenue in another school district or BOCES  Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at State levels  See Appendix D, “BOCES”
3952Services Provided Other Colorado Districts or BOCES (or AU): State LevelRevenue for services provided by the district or BOCES to a Colorado school district or BOCES (or AU) outside the BOCES (or AU)  Source 3952 does not include revenue from instructional services which is recognized using source 1322, and does not include revenue from transportation services which is recognized using source 1422  This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at State levels   See Appendix D, “BOCES”
3954Services Provided Charter School: State LevelRevenue for services provided between the district and district authorized charter school(s)  This revenue represents funds that were already recognized as revenue:
3956Services Provided Charter School Food Authority: State Level  Revenue for services provided between the Charter School Food Authority and its related schoolsThis revenue represents funds that were already recognized as revenue by the Charter School Food Authority and sent to the individual schools within the Charter SFA  Use of this code ensures that all intra-Charter SFA payments can be eliminated when consolidating financial data for reporting purposes  Offset to Object Code 0596, used with the appropriate grant code
3959Services Provided Other Units: State LevelRevenue for services provided by the district to:  non-Colorado school districts; private schools; other local governmental units; and, non-governmental units  Source 3959 does not include revenue from instructional services which is recognized using the source 1300 series, and does not include revenue from transportation services which is recognized using the source 1400 series
4000Federal Revenue from CDERevenue from federal sources that CDE sends to districts and BOCES  ALL federal revenue must be coded with both a source code and a grant/project code
4010Federal Revenue from Other State or Local Agencies (other than CDE)Revenue from a federal source that is sent by a state or local agency other than CDE  ALL federal revenue must be coded with both a source code and a grant/project code
4020Federal Revenue direct from the Federal GovernmentRevenue from a federal source that comes direct from the federal government  
4951Services Provided WITHIN the BOCES (or AU): Federal Level Revenue for services provided by the district or BOCES to the BOCES (or AU) or school districts within the BOCES (or AU)Source 4951 does not include revenue from instructional services which is recognized using source 1321, and does not include revenue from transportation services which is recognized using source 1421  This revenue represents funds that were already recognized as revenue in another school district or BOCES  Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at Federal levels  See Appendix D, “BOCES”
4952Services Provided Other Colorado Districts or BOCES (or AU): Federal LevelRevenue for services provided by the district or BOCES to a Colorado school district or BOCES (or AU) outside the BOCES (or AU)  Source 4952 does not include revenue from instructional services which is recognized using source 1322, and does not include revenue from transportation services which is recognized using source 1422  This revenue represents funds that were already recognized as revenue in another school district or BOCES Use of this code ensures all interdistrict payments can be eliminated when consolidating reports from multiple school districts and BOCES at Federal levels   See Appendix D, “BOCES”
4954Services Provided Charter Schools: Federal LevelServices Provided Charter Schools: Federal Level
4956Services Provided Charter School Food Authority: Federal Level  Revenue for services provided between the Charter School Food Authority and its related schoolsThis revenue represents funds that were already recognized as revenue by the Charter School Food Authority and sent to the individual schools within the Charter SFA  Use of this code ensures that all intra-Charter SFA payments can be eliminated when consolidating financial data for reporting purposes  Offset to Object Code 0596, used with the appropriate grant code
4959Services Provided Other Units: Federal LevelRevenue for services provided by the district to:  non-Colorado school districts; private schools; other local governmental units; and, non-governmental units  Source 4959 does not include revenue from instructional services which is recognized using the source 1300 series, and does not include revenue from transportation services which is recognized using the source 1400 series
5000Other SourcesOther Sources
5100 Proceeds From the Sale of BondsProceeds from the sale of general obligation bonds
5110Bond PrincipalBond Principal
5111Refunding Bond Proceeds (to segregate for reporting purposes on Federal Reports – required on F-33 Report)  Refunding Bond Proceeds (to segregate for reporting purposes on Federal Reports – required on F-33 Report)  
5120Premium/DiscountPremium/Discount
5121Refunding Bond Premium/Discount (to segregate for reporting purposes on Federal Reports – required on F-33 Report)  Refunding Bond Premium/Discount (to segregate for reporting purposes on Federal Reports – required on F-33 Report)  
5130Accrued InterestAccrued Interest
5131Refunding Bond Accrued Interest (to segregate for reporting purposes on Federal Reports – required on F-33 Report)  Refunding Bond Accrued Interest (to segregate for reporting purposes on Federal Reports – required on F-33 Report)  
5200Fund TransfersTransactions which withdraw money from one fund and place it in another without recourse  Unless state law prohibits, revenues should be allocated to the appropriate funds when received, rather than accepted in the general fund and later transferred  Interfund loans are not recorded here, but are handled through the balance sheet accounts  To record the debit side of a transfer, the last two digits of the source code must be used to identify the fund number of the destination fund  An example is: A transfer from the General Fund to the Food Service Fund is coded as 5251, and by nature this carries a debit balance; this is a reduction of revenue out of the General Fund  The corresponding Source code in the Food Service fund would be 5210 and carries a credit balance, and is an increase in revenue  See Revised Appendix F, “Fund Transfers,” for an example  Please note that Object Code 0930 is no longer used to record the debit (expenditure) side of fund transfers
5300Intergrant TransfersAn Intergrant Transfer is when you transfer revenue from one grant to another, and spend those moneys accordingly  Example: you can transfer Title II Part A “Teacher Quality” grant revenue (grant 4367) over to Title I (grant 4010), and spend the transferred Teacher Quality money as Title I money  You cannot do this with all grants (there is a list of allowable grants in Appendix F-2) See Appendix F-3 for federal set aside transfers
5400Capital Financing (Leases). Used to classify the acquisition of capital assets through a capital financing (lease) agreement instead of using a conventional loan process.  This code will be used only for Leases under GASB Statement No. 87 after implementation, see source code 5500 instead.
5500Other Long-Term Debt Proceeds including Certificates of ParticipationProceeds from other long-term debt instruments not captured in the preceding revenue source codes. Included here are Certificates of Participation and proceeds from Capital Financing (Leases).  This code will not be used for Leases under GASB Statement No. 87 after implementation, see source code 5400 instead.
5700Charter School AllocationUsed to record the charter school per-pupil allocation that is required by Section 22-305-112(2)(a)(III)(A) CRS  Source code 5700 must be used to record these charter school allocations  To record the debit side of a revenue allocation, the last two digits of the source code must be used to identify the fund number of the destination fund: fund 11 for charter schools  Example: an allocation from the General Fund to the charter school fund is coded 5711 and, by nature, would carry a debit balance  The corresponding source code in the Charter School Fund is coded 5710
5800Colorado Preschool ProgramUsed only to record the districts CPP allocation Source code 5800 may be used to record these CPP allocations  To record the debit side of an allocation, the last two digits of the source code must be used to identify the fund number of the destination fund: fund 19 for District CPP and Fund 11 for Charter School CPP  Example: an allocation from the General Fund (Fund 10) to the District CPP Fund 19 is coded 5819 and to the Charter School CPP fund 11 is coded 5811  The corresponding source code in the CPP Fund 19 or Fund 11 is 5810 Additional funds transferred to fund 19 should be coded using the 5200 transfer coding structure (see Appendix F)  See Appendix O, “Allocations” For How to Use 5700 and 5800
5900Other SourcesProceeds from other sources not classified in any account listed above
5990Special ItemsThis account is used to classify special items in accordance with GASB Statement 34  Included are transactions or events within the control of the school district administration that are either unusual in nature or infrequent in occurrence  For some districts, this may include the sale of certain general governmental capital assets; sale or lease of mineral rights, including oil and gas; sale of infrastructure assets; or significant forgiveness of debt by a financial institution  Special items may also include events that are not within the control of the district  In the governmental funds, these items should be separately captioned or disclosed
5991Extraordinary ItemsThis account is used to classify items in accordance with Accounting Principles Board (APB) Opinion No30  Included are transactions or events that are outside the control of school district administration and are both unusual in nature and infrequent in occurrence  For some districts, this may include insurance proceeds to cover significant costs related to a natural disaster caused by fire, flood, tornado, hurricane, or hail storm; insurance proceeds to cover costs related to an environmental disaster; or a large bequest to a small government by a private citizen
6710  Non-spendable Fund BalanceThe non-spendable fund balance classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.  The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example, inventories and prepaid amounts.  It also includes the long-term amount of loans and notes receivable, as well as property acquired for resale.  The corpus (or principal) of a permanent fund is an example of an amount that is legally or contractually required to be maintained intact. 6711-6717 are available for District use and will roll to 6710. 6718-6719 are reserved for CDE use only.
6720 Restricted Fund BalanceFund balance should be reported as restricted when constraints placed on the use of resources are either: (a) externally imposed by creditors (such as through debt covenants, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.  
6721Tabor 3% Emergency ReserveTabor 3% Emergency Reserve
6722TABOR Multi Year ObligationsTABOR Multi Year Obligations
6723District Emergency Reserve (Letter of Credit or Real Estate)District Emergency Reserve (Letter of Credit or Real Estate)
6724Colorado Preschool Program (CPP) ReserveColorado Preschool Program (CPP) Reserve
6725Full Day Kindergarten Reserve(no longer in use beginning July 1, 2019)
6726Risk-Related / Restricted Capital ReserveRisk-Related / Restricted Capital Reserve
6727BEST Capital Renewal ReserveBEST Capital Renewal Reserve  6740-6749 are available for District use and will roll to 67206728-6739 are reserved for CDE use only
6728Total Program ReserveTotal Program Reserve
6750 Committed Fund BalanceAmounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision-making authority should be reported as committed fund balance.  Those committed amounts cannot be used for any other purpose unless the government removes or changes the specified use by taking the same type of action it employed to previously commit those amounts. 6751-6757 are available for District use and will roll to 6750. 6758-6759 are reserved for CDE use only.
6760 Assigned Fund BalanceAmounts that are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed, should be reported as assigned fund balance. 6761-6767 are available for District use and will roll to 6760. 6768-6769 are reserved for CDE use only.
6770  Unassigned Fund BalanceUnassigned fund balance is the residual classification for the General Fund.  This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the General Fund.  The General Fund should be the only fund that reports a positive unassigned fund balance amount.  In other governmental funds, if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance.  If that occurs, amounts assigned to other purposes in that fund should be reduced to eliminate the deficit.  If the remaining deficit eliminates all other assigned amounts in the fund, or if there are no amounts assigned to other purposes, the negative residual amount should be classified as unassigned fund balance.   A negative residual amount should not be reported for restricted, committed, or assigned fund balances in any fund.  6771-6777 are available for District use and will roll to 6770.  6778-6779 are reserved for CDE.Reporting EncumbrancesFor governments that use encumbrance accounting, significant encumbrances should be disclosed in the notes to the financial statements by major funds and nonmajor funds in the aggregate in conjunction with required disclosures about other significant commitments.  Encumbering amounts for specific purposes for which resources already have been restricted, committed, or assigned should not result in separate display of the encumbered amounts within those classifications.  Encumbered amounts for specific purposes for which amounts have not been previously restricted, committed, or assigned should not be classified as unassigned but, rather, should be included within committed or assigned fund balance, as appropriate, based on the definitions and criteria.  
6790Net Investment in Capital AssetsNet Investment in Capital Assets used only with Proprietary Funds and Fiduciary Funds.  Balance sheet codes 6790-6792 can be used with Fund 11 when Charter School proprietary fund or fiduciary fund information is reported in Fund 11.
6791Restricted Net PositionRestricted Net Position: used only with Proprietary Funds and Fiduciary Funds.  Balance sheet codes 6790-6792 can be used with Fund 11 when Charter School proprietary fund or fiduciary fund information is reported in Fund 11.
6792Unrestricted Net PositionUnrestricted Net Position: used only with Proprietary Funds and Fiduciary Funds.  Balance sheet codes 6790-6792 can be used with Fund 11 when Charter School proprietary fund or fiduciary fund information is reported in Fund 11.
6880Prior-Period AdjustmentPrior-Period Adjustment
7401Interfund loan payableInterfund loan payable
7402Interfund accounts payableInterfund accounts payable
7411Intergovernmental accounts payableIntergovernmental accounts payable
7421Accounts payableAccounts payable
7422Judgments payableJudgments payable
7423Warrants payableWarrants payable
7431Contracts payableContracts payable
7432Construction contracts payable – retained percentageConstruction contracts payable – retained percentage
7433Construction contracts payableConstruction contracts payable
7441Matured bonds payableMatured bonds payable
7442Bonds payableBonds payable
7443Amortized premium on G. O. bonds soldAmortized premium on G. O. bonds sold
7444Accreted InterestAccreted Interest
7445Unamortized Gains/Losses on Debt RefundingUnamortized Gains/Losses on Debt Refunding
7451Loans payableLoans payable
7452Lease Obligations – CurrentLease Obligations – Current
7453Other financing obligations – CurrentOther financing obligations – Current
7455Interest payableInterest payable
7461Accrued salaries and benefitsAccrued salaries and benefits
7471Payroll deductions and withholdingsPayroll deductions and withholdings
7472Compensated Absences – CurrentCompensated Absences – Current
7473Accrued Annual Requirement Contribution LiabilityAccrued Annual Requirement Contribution Liability
7481Deferred revenuesDeferred revenues
7482Grants Deferred Revenues This code must be used for all liabilities for state and federal designated-purpose grants Also, grant codes must be used when balance sheet code 7482 is used
7491Deposits payableDeposits payable
7492Due to fiscal agentDue to fiscal agent
7499Other current liabilitiesOther current liabilities
7511General obligation bonds payableGeneral obligation bonds payable
7512 Net effective interestNet effective interest (contact your bond underwriter if you do not know how to calculate)
7513Amount authorized from most recent bondAmount authorized from most recent bond
7514Year of last successful bond election Year of last successful bond election 
7515Total issued from last successful bondTotal issued from last successful bond
7519Contra AccountContra Account for 7511-7515 (for district use only, will not be loaded data by CDE)
7521Loans payableLoans payable
7531Lease obligationsLease obligations
7532Other financing obligationsOther financing obligations
7541Compensated absencesCompensated absences
7561Arbitrage Rebate LiabilityArbitrage Rebate Liability
7590Other long-term liabilitiesOther long-term liabilities
7800Deferred inflows of resourcesfor the reporting of the acquisition of net assets by the government that is applicable to a future reporting period This code should only be used as determined by GASB guidance
7801Grant Deferred inflows of resourcesto be used for the tracking of deferred inflows that are tied to grants
8100Cash and InvestmentsCash and Investments
8101Cash in bankCash in bank
8102Cash on handCash on hand
8103Petty cashPetty cash
8104Change cashChange cash
8105Cash with fiscal agentsCash with fiscal agents
8111InvestmentsInvestments
8112Unamortized premiums on investmentsUnamortized premiums on investments
8113Unamortized discounts on investmentsUnamortized discounts on investments
8114Interest receivable on investmentsInterest receivable on investments
8115Accrued interest on investments purchasedAccrued interest on investments purchased
8121Taxes receivableTaxes receivable
8122Estimated uncollectible taxesEstimated uncollectible taxes
8131Interfund loans receivableInterfund loans receivable
8132Interfund accounts receivableInterfund accounts receivable
8141Intergovernmental accounts receivableIntergovernmental accounts receivable
8142Grants Accounts ReceivableThis code must be used for all receivables for state and federal designated-purpose grants.  Also, grant codes must be used when balance sheet code 8142 is used.
8151Loans receivableLoans receivable
8152Estimated uncollectible loansEstimated uncollectible loans
8153Other accounts receivableOther accounts receivable
8154Estimated uncollectible accounts receivableEstimated uncollectible accounts receivable
8161Bond proceeds receivableBond proceeds receivable
8171Inventories – internal useInventories – internal use
8172Inventories for resaleInventories for resale
8173Commodities Inventory (use with Enterprise fund)  Commodities Inventory (use with Enterprise fund)  
8181Prepaid expensesPrepaid expenses
8182Prepaid insurancePrepaid insurance
8191DepositsDeposits
8192Prepaid pool contributionPrepaid pool contribution
8193Capitalized Bond and Other Debt Issuance CostsCapitalized Bond and Other Debt Issuance Costs
8194Premium and Discount on Issuance of BondsPremium and Discount on Issuance of Bonds
8199Other current assetsOther current assets
8211SitesSites
8221Site improvementsSite improvements
8222Accumulated depreciation on site improvementsAccumulated depreciation on site improvements
8231Buildings and building improvementsBuildings and building improvements
8232Accumulated depreciation on buildings and building improvementsAccumulated depreciation on buildings and building improvements
8233Works of Art and Historical TreasuresWorks of Art and Historical Treasures
8234Accumulated Depreciation on Works of Art and Historical CollectionsAccumulated Depreciation on Works of Art and Historical Collections
8241Machinery and equipmentMachinery and equipment
8242Accumulated depreciation on machinery and equipmentAccumulated depreciation on machinery and equipment
8251Construction in progressConstruction in progress
8800Deferred outflows of resourcesFor the reporting of the consumption of net assets by the government that is applicable to a future reporting period.  Should only be used as determined by GASB guidance.
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