The Object defines the account, representing the nature of the transaction. Revenues and Expenditures, being the primary Objects utilized by campus and department financial staff, are described here.
Revenues are defined as an increase in a school district's financial resources. Object codes for revenue transactions will always begin with the digit "5"
Local Revenues (57XX) 571X - Property Tax Collections 572X - Shared Service Agreements 573X - Tuition and Fees 574X - Other Revenue from Local Sources 5751 - Food Service Activity 5752 - Athletic Activities 5753 - Extracurricular Activities (other than Athletics) 5755 - Enterprising Service Revenue 5759 - Cocurricular, Enterprising Services State Revenues (58XX) 581X - Per Capita and Foundation Programs 582X - State Program Revenues 583X - Revenues from State of Texas Governmental Agencies 584X - Shared Service Arrangements Federal Revenues (59XX) 591X - Revenues Distributed through Governmental Entities 5921 - National School Breakfast Program 5922 - National School Lunch Program 5923 - USDA Commodities
Expenditures should be classified according to the types of items purchased or services obtained. Object codes for expenditure transactions will always begin with the digit "6".
Payroll Expense (61XX) 6112 - Substitute Teacher Wages 6118 - Professional Personnel Extra Duty 6119 - Professional Personnel Salaries/Wages 6121 - Support Personnel Extra Duty 6122 - Substitute for Support Personnel 6129 - Support Personnel Salaries/Wages 6139 - Employee Allowances 6141 - Social Security/Medicare 6142 - Group Health & Life Insurance 6143 - Worker's Compensation 6144 - Teacher Retire/TRS Care on Behalf 6145 - Unemployment Compensation 6146 - Teacher Retire/TRS Care 6149 - Other Employee Benefits Contracted Services (62XX) 6211 - Legal Services 6212 - Audit Services 6213 - Tax Appraisal and Collection 6219 - Professional Services 6221 - Staff Tuition and Related Fees 6222 - Student Tuition/Public Schools 6223 - Student Tuition/Higher Education 6229 - Tuition and Transfer Payments 6239 - Education Service Center Services 6249 - Contracted Maintenance and Repair 6255 - Electricity 6256 - Water/Trash 6257 - Gas 6258 - Phone/Internet (Monthly Usage Only) 6259 - Utilities 6264 - Copier Rental 6269 - Rental Operating Leases 6291 - Consulting Services 6299 - Miscellaneous Contracted Services Supplies & Materials (63XX) 6311 - Gasoline and Other Fuels - Vehicles 6319 - Supplies for Maintenance/Operations 6321 - Textbooks - Other than State Adopted 6329 - Reading Materials 6339 - Testing Materials 6341 - Food (Student Nutrition Department only) 6342 - Non-Food (Student Nutrition Department only) 6343 - Items For Sale 6344 - USDA Commodities 6349 - Food Service Supplies 6395 - Inventory Items (tagged and tracked by Technology) 6399 - General Supplies Operating Costs & Travel (64XX) 6411 - Employee Travel 6412 - Student Travel 6413 - Stipends for Non Employee 6419 - Non Employee Travel & Subsistence 6429 - Insurance & Bonding Costs 6439 - Election Costs 6499 - Miscellaneous Operating Costs Debt Service (65XX) 651X - Bond/Capital Lease Principal 652X - Interest Payments 6599 - Other Debt Service Fees Capital Outlay & Equipment (66XX) 661X - Land Purchases & Improvements 662X - Building and Lifecycle Projects 6631 - Vehicles (cost greater than $5,000) 6635 - Technology Equipment (cost greater than $5,000 per unit) 6639 - Furniture & Non-Tech Equipment (cost greater then $5,000 per unit)