Object
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) | |