xt7j9k45tp77 https://exploreuk.uky.edu/dips/xt7j9k45tp77/data/mets.xml Kentucky. Department of Education. Kentucky Kentucky. Department of Education. 1958-06 bulletins  English Frankford, Ky. : Dept. of Education  This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Educational Bulletin (Frankfort, Ky.) Education -- Kentucky Educational Bulletin (Frankfort, Ky.), "Uniform School Financial Accounting", vol. XXVI, no. 6, June 1958 text 
volumes: illustrations 23-28 cm. call numbers 17-ED83 2 and L152 .B35. Educational Bulletin (Frankfort, Ky.), "Uniform School Financial Accounting", vol. XXVI, no. 6, June 1958 1958 1958-06 2022 true xt7j9k45tp77 section xt7j9k45tp77 0 Commonwealth of Kentucky . i x '

EDUCATIONAL BULLETIN

 

UNIFORM SCHOOL
FINANCIAL ACCOUNTING

 

 

 

r>-Io-I -I-

 

 

 

 

 

Published by

DEPARTMENT m- EDUCATION

ROBERT E. MARTIN
Superintendent of Public Instruction

 

 

 

 

 

ISSUED MONTHLY

Enter“ as second- class matter March 21, 1933, at the post office at
Frankfort, Kentucky, under the Act of August 24,1912.

VOL. XXVI JUN E, I958 No.6.

 

 

 

 

 

 

 

  
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 

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 FOREWORD

For many years there has been an apparent serious need for more
uniformity in the financial accounting practices of the local and state
school systems throughout the United States. In recent years it has
been almost impossible for statisticians and other persons engaged in
research in the field of public education to gather comparable facts
and statistics from the local school districts within a state or from the
various state levels because of the lack of uniformity among the states.
Actually, this inability to secure reliable data in many instances has
worked a hardship 011 public education. Realizing this urgent need,
the United States Commissioner of Education, in September 1954,
called a meeting of representatives of the American Association of
School Administrators, Association of School Business Officials in the
United States and Canada, Council of Chief State School Officers,
the National Education Association and the National School Boards
Association. The purpose of this meeting was to initiate efforts in the
development of a financial accounting manual for the guidance of
school districts, state departments of education and the United States
Office of Education.

Following the first meeting in 1954 there were several planning
conferences, drafting conferences and reviewing sessions held in the
various geographical regions of the United States. Finally, a second
national conference on financial accounting for local and state school
SYSteins was held June 18—20, 1956. The membership at this second
COnfel‘ence was the same, except in a few instances, as the first national
0011iercnce. It was at this meeting that the various differences among
the states were resolved and a final decision was made on the contents
gf a ‘manual, FINANCIAL ACCOUNTING FOR LOCAL AND
S:::%SOHOOL SYSTEMS. It was later published by the United

. epartment of Health, Education and Welfare, Office of Edn-
cathn, as a bulletin of that office in 1957.

hPaul L. Reason, Specialist, Educational Records and Reports, and
Bea 19-118 L: White, Research Assistant, compiled the manual. Fred F.
Cl’ Chlefy State School Administration, served as director of the

faiiibect They are staff members of the United States Office of Edn—
11.

Al p

Kentuckian

Clud l S participating in the preparation of this manual i11~
9C : '

Ted C. Gilbert, Head, Bureau of Administration and Vi-

285

 

 

 

 

 

 

 

 

 

 

  

 

 

 

nanee, State Department of Education; \Valter W. Roschi, Direc-
tor, Division of Finance, State Department of Education; Samuel
Alexander, Assistant Superintendent, Jefferson County Schools;
\Villiam D. Chilton, Assistant Superintendent, Louisville Independ-
ent Schools; and E. C. Grayson, Director of Finance, Jefferson
County Schools.

Using the final product of the united efforts of all persons and
organizations on the national level, XValter \V. Rosehi, Director, Di-
vision of Finance, State Department of Education, was assigned the
responsibility of developing a manual for Kentucky which would
conform with the manual developed in the nationwide project. With
the cooperation of various staff members in the Department of Edu-
cation he has been able to produce this Manual.

The purpose of this Manual is to revise the official Kentuvky
Uniform Accounting System.

ROBERT R. MARTIN ‘
Superintendent of Public Instruction

286

 

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INTRODUCTION

The success of school administration depends largely on visualiz-
ing the overall needs of the school community, planning for those edu-
cational needs, and then promoting financial requisites to execute the
program best suited to the youth being served. These can be accom-
plished more wisely by providing a sound accounting system such as
this which is adopted for the public school systems in the Common-
wealth.

Under the common school laws of the Commonwealth of Ken-
tucky, it is mandatory that each county and independent school dis-
trict superintendent make monthly and annual financial reports to
the Superintendent of Public Instruction, showing therein a strict
accounting of the district receipts and expenditures for each major
classification and other necessary financial and administrative data.
These major expenditure classifications are being revised to conform
to the most common practices throughout the forty-eight states and
those employed by the United States Office of Education in collecting
data from the various state departments of education.

In order to provide detailed instructions for uniform accounting,
to establish common terminology in keeping with national practices,
and to entail acceptable eodifications for all major receipts and ex-
penditures, the Superintendent of Public Instruction, has approved
the contents of this Manual. It will be expedient for many local
districts to maintain an even more detailed analysis of their fi-
nanCial activities than is provided herein. This is especially true in
thelarger districts. However, in all cases, district accounting should
be in agreement with these adopted expenditure classifications.

There is a high correlation between the efficiency and education
$100655. 0f a school system and the accuracy and thoroughness of its
lllflllcial records. It is incumbent upon all school personnel con-
:ZEEEE t3 Operatewithin the common school law and to abide by the
(locuman regulations of the State Board of Education. The official
becomfgf, Instruments and reports from all local school districts
intendente gases for records and data filed in the office of the Super-
pur 0 Public Instruction. Therefore, there are three chief

POSes for the Kentucky Uniform Financial Accounting System:

£0.81?) to aid auditors, accountants, and other representatives of
reeoriate Department Of Education in examining and interpreting
(S Of all financial transactions. This not only safeguards the

the

287

 

 

 

 

 

 

 

 

 

 

  

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reputation of those school officials responsible for the handling of
public school funds, but also protects the interest of the public.

Second, to guide local executives and administrators in projecting
more efficient school programs and to enable them to determine with
more accuracy which practices, procedures, and/ or agencies should be
eliminated, modified or continued for the common welfare of the
school community.

Third, to display at all times the exact financial status of the local
school system; and depict t0 the State Department of Education,
local. board of education, the school administrators and local citizens,
their obligations and assets, and the soundness of the financial struc-
ture established primarily for the education of youth.

These purposes alone are sufficient to justify a sound accounting
system. Neatness and accuracy of records and reports tend to inspire
confidence in personnel responsible for the administration and super-
vision of a progressive school system.

Therefore, this M mural is designed to facilitate the work of super-
intendents, secretaries, treasurers and clerical personnel in realizing
these and other minor purposes in the revision of a modern and effec-
tive Uniform Financial Accounting System for the Public CommOH
Schools of Kentucky.

Every effort should be made to protect the records of the school
district from hazards such as fire, flood, etc. A vault should be Pl‘o‘
vided if at all possible for protection of these records. All financial
records should be kept in the office of the superintendent of schools
for reference at any time.

The instructions throughout this Manual are effective as of July
1, 1958. All official documents, instruments and reports after thlS
date shall be prepared on the revised forms in keeping with these 111‘
structions, and processed in the light of the information 13“)“de
herein. Questions arising as to the interpretations of pl'OCCdlllieS out-
lined in this Manual should be referred to the Division of Financey
State Department of Education.

 

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ACKNOWLEDGMENTS

Many individuals actively shared in developing this Manual.
Many contributions were made by local and state school officials in
which suggestions were channeled through designated representa-
tives.

it is obviously impossible to list the name of each person who
made a contribution. The following are the final review committee
members who approved the final draft of the Manual:

Mr. Samuel Alexander, Assistant Superintendent, Jefferson
County Schools, Louisville, Kentucky

Mr. A. B. Arnold, Superintendent, Pendleton County Schools,
Falmouth, Kentucky

Mr. William D. Chilton, Assistant Superintendent, Louisville
independent Schools, Louisville, Kentucky

Mr. llenry Evans, Superintemlent, Russell Independent Schools,
Russell, Kentucky

Mr. Ben Herr, Finance Officer, Lexington Independent Schools,
Lexington, Kentucky

Mr. Carlos Oakley, Superintendent, Union County Schools,
Morganfield, Kentucky

Mr. R. Case Thomasson, Superintendent, Middlesboro Inde—
pendent Schools, Middlesboro, Kentucky

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
 
 
 
  
  
   
   
 
  
 
  
  
 
 
 
 
  
 
  
 
  
  
 
  
  
 
 
 
 
 
  

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FORMS USED IN THE UNIFORM FINANCIAL
ACCOUNTING SYSTEM

Adequate financial information and accurate records and re-
ports are the foundation and framework for an efficient administra-
tion of any school system; without such information the foundation
of the system is endangered. School officials and employees need
financial information in the daily administration of the schools.

Accurate accounting for school moneys is a basic responsibility
of the local board of education, which is the agency that is directly
responsible to the taxpayers for all phases of the educational
program.

Kentucky’s financial accounting system for schools has been
revised to reflect the most useful and helpful financial information
through improved reports and financial statements. The various
accounting records and forms are so drawn as to make available
adequate and accurate information for the sound financial account-
ing of all school funds. They have been so planned as to: (l) assist
school executives in formulating, or amending, policies; (2) aid 111
ascertaining the efficiency of personnel, methods, materials: and
equipment; and (3) guarantee the fidelity of the trust of all persons
having custody of public school funds.

The following discussion will explain the use of the various
accounting and report forms as revised in accordance with the WI"
ticular categories and codifications as recommended by the United
States Office of Education and adapted to Kentucky’s needsr

GENERAL BUDGET, FORM F-l.—This form is to be PrePaer
in triplicate, one copy to be retained for the files of the local $111391"
intendent, and the original and one copy submitted annually b." all
school districts prior to July 1. Only the major headings are used
to group estimated expenditures, estimated receipts and sources of
local taxation. \Vhen the General Budget of any district has be?”
approved by the State Board of Education, one approved COP." “'111
be returned for the files of the local district. .

WORKING BUDGET, FORM F-10.—The Close Estimate 01‘
Working Budget is to be made out in triplicate, one COPY t0 bf 1'91—
tained for the files of the local Board of Education, and the Orlgmfl
and one copy submitted by all School districts annual].V 0” 0" Mfg”

290

 

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September 15. This form gives a categorical breakdown in detail of
all items of receipts and expenditures. It is an operating budget,
based upon more definite information than was available when the
General Budget, F-l, was submitted, and the close estimates are re-
vised in accordance with the corrections shown by the final tax cer-
tification and other pertinent information. At this time there should
be no doubt as to the assessed valuation of property, taxpaying fran-
chise corporations, Foundation Program allotment and other sources
of revenue. Also, it is now possible to record accurately the cash
balances as of July 1. Since this form becomes the operational guide
for the financial administration of the schools for the fiscal year, and
must be adhered to and not exceeded except through obtaining special
approval of the State Board of Education, great care should be exer-
cised in its preparation.

No additional items of anticipated expenditure may be inserted
nor may the heading of any item be changed. Sub—divisions 0f cate-
gories provided may be made by notations on the margin, but the
totals must be entered in the budget as presented.

In both the receipts and expenditures sections of the form,
columns have been provided for including the actual information for
“10th previous fiscal years for comparative purposes. In the event
there is a sizeable difference in the amount of any receipt or expense
Category as budgeted for the current year and as actually spent during
the past year, it is suggested that a letter of explanation accompany-
mg the Working Budget, F-lO, might greatly expedite its approval,
as W811 as eliminate further correspondence.

mmTfiletIWorking Budget, F—IO, and the Salary Schedule, F—10-6,

13051,de Enoughly cross-checked before recommendation to the State

Will be ' t ducation for approval. After approval one copy. of each

the ex 16 urned for the files of the local district. The receipts and
-Dend1tures must balance.

llltxitséltjhARV: SSHEDULE, FORM F—10—6.—This form is a supple-
listed her e orking Buclget, F-10, and the grand total of all salaries
212 213.:°§1§1113t agree With the sum of Codes 110-a, 110-0, 110.11, 211,
111,0 . Ae’t Mb, 214, and 310a, as submitted on the Working Budget,
are a d t ha y, the amounts listed on the Salary Schedule, F-lO-G,

c all breakdowH by persons, of the amount‘ shown for instruc-

t' . -
10113115flames on the Working Budget, 1110.

are gELM-complete copies of the complete Salary Schedule, F-10-6,
‘ mlttecl annually by each school district by September 15, with

291

 

 

 

 

 

 

 

 

 

  

  

 

 

 

 

the t1iplicate copy 1etained fo1 the local files. Aftel approval by
the State B0a1d of Education one copy will be 1etu1ned for the files
of the local district

RECEIPT LEDGER, FORM F-15.—’l‘l1is form is a part of the
new financial record book. Receipts are divided as to revenue and
non-revenue and coded as to sources. At the end of each calendar
month all columns are to be totaled, balanced and carried forward to
the Receipts Summary, F-25. This is necessary for the preparation
of monthly financial reports.

EXPENDITURE LEDG-ER, FORM F-20(1), (2).—The gen-
erally accepted major divisions of school accounts are consolidated
into one form, thereby eliminating the necessity of having Separate
ledgers for each division. At the end of each calendar month all
columns are to be totaled, balanced and carried forward to the Ex-
penditure Summary, F-30. This is necessary for the preparation 0f
monthly financial reports.

RECEIPTS SUMMARY, FORM F~25.—This form provides for
the condensation of receipts from various sources. Monthly the totals
of columns are to be brought forward from the Receipts Ledger, F45,
to assist in preparing the Monthly Financial Report, E50, and the
Annual Financial Report, F—55.

EXPENDITURE SUMMARY, FORM F-30.—-This fOrm likewise
is a part of the financial record and permits monthly expenditures to
be carried forward from the Expenditure Ledger, F-ZO, for COT}-
veniently arriving at totals to be used in preparing the Monthly FI-
nancial Report, F- 50, and the Annual Financial Repo1t, F— 55

ORDERS OF THE TREASURER FORM F— 40. ——This Oldel
sheet 1s the treasurer’ s authority and protection for expending 5911001
funds. Although the minutes of the boaid of education show that
claims properly presented are legally authorized to be paid, this form
is the treasurer ’s official notice to make, the disbursements. Treasurers
are cautioned to “make no disbursement for any claim unless Pl‘e‘
sented on this form properly signed by the secretary and the chairman
of the particular board of education ”

TREASURER’ S MONTHLY REPORT FORM F- 45 «This iS
a monthly financial report of the local ti-Hea5111e1 to the board of 9d“
cation, revealing the financial condition of the t1 easury.

MONTHLY FlNANCIAL REPORT, FORM F- 50. ~The monthly
financial rep01t is a budget control statement to be submitted by the
secretary of the board to the Division of Finance, State D61)a1 tment 0
Education, by the fifteenth of each succeeding calendai month

292

 

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proval by
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art of the
venue and
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reparation

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ger, F-li’);
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Column one of the monthly report is for reporting expenditures
made for the current month; column two is for the budgeted allow—
ance for the particular item at the beginning of the school year, as
revealed by the approved \Vorking Budget, F-10; column three is for
the accumulated or total amount expended to and including the month
reported; column four is for reporting the difference between column
two and column three, thus giving the unexpcnded balance in each
budgeted item. \Vhen expenditures are in excess of amounts budgeted
the difference is reported in “red” in column four. Receipts are
treated likewise. Such report will reveal monthly to board members
the true condition of unexpendcd allowances. 1t also will enable the
State Department of Education to cheek monthly on boards of educa-
tion as to whether or not their expenditures for any items are exceed-
ing budget appropriations.

ANNUAL FlNANClAL REPORT, FORM F—55.—One copy of
this form is submitted annually to the Division of Finance, State De-
partment of Education, by the treasurer of each district (m or before
July 15. This form is arranged for a comparative analysis of actual
financial transactions for the fiscal year with budgetary estimates as
submitted on the \Vorking Budget, F—lO, at the beginning of the fiscal
year involved. \Vhen expenditures are in excess of amounts budgeted,
the difference is reported in “re( ” in column. three.

' The new form also provides for a recapitulation of the annual
financial transactions, a comprehensive balance sheet, a sinking fund,
a building fund, and capital outlay fund reconciliation. After prepa-
1‘t1t1_011 of this report by the treasurer, it must also be signed by the
chairman and the secretary before submission. It is necessary that the
bOOkS 0f the local board be fully posted, totaled, checked, and closed
before this report is submitted.
( ANNUAL FINANCIAL REPORT, TNDEBTEDNESS ANALY-
fiiiilFOIEM 'F-55-1.—'Tliis' form, l’art ll, provides for a convenient
Nine salt? 3’518 0f the liabilities of a school district. It is diVided into
pany EC 12118 dealing With voted bonds, funding bonds, holding com-
insuranones, short 'term loans, accounts payable, accounts receivable,
capita1 :etpn buildings mortgaged for issuance of revenue bonds, and
formatimu fay fund recapitulation. Each. section contains pertinent in—
mitted af 011?“? Pal-ticulartype of indebtedness. The report is sub-
Oport 13:2: y by each district along with the Annual Financial
Chairman 1 , (m or before July 15, fully signed by the treasurer, the
, and the secretary of the board.
TAX COLLECTOR’S MONTHLY REPORT, FORM F-60.~

293

 

 

 

 

 

 

 

 

 

 

 

  

 

  
 
  
 
 

 

  
   
 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

  

This is a monthly financial report, of the sheriff or special tax collector
to the board of education. it provides for an itemized statement of
taxes collected during the current month, sources of revenue being
listed under seven major headings. It is designed to systematize and
clarify financial relations between the tax collector and the board
of education.

CLAIM FORM, F-75.—This form is issued and recommended for
use in all cases where the vendor, or person rendering the service, does
not have a standard printed invoice upon which to present the claim.
Since any claim to be legal must be presented in writing, itemized
and verified, the Claim Form F-75, must be used in all cases where
standard printed invoice or claim is not available. The practice of
accepting claims on small pieces of paper, backs of envelopes and
blank checks is indefensible and cannot be approved.

The claim when presented on this form must show the exact kind
of service, where, when and by whom performed; also time and rate.
All such claims must be Signed by the claimant, and approved by th“
superintendent or other designated personnel before presented to the
board of education for payment.

All paid claims, Whether on Form F-75 or standard invoices, must
have, entered thereon the check number by which payment was made,
the date check was issued, and the expense code to which charge is
posted. In many cases the charge will be prorated among several
codes.

GENERAL RECORD BOOK, FORM F-90.—The General Record
Book is the official record of all of the board of education ’8 proceed-
ings when in session. Since the Kentucky Statutes state “the secre-
tary . . . shall record in a book provided for that purpOSe all its Offl'
cial proceedings,” it naturally follows that the General Record 300k
shall. contain the complete minutes of the board of educationfleVel'.Y
topic acted upon, every decision by the board, every claim presented
for payment, every salary paid, and all reports and petitions coming“
before the board.

In addition to the complete record of business transacted abOVGv
special sections are provided for recording the name, occupation, ad-
dress, date of election, date qualified and term end of all board
members.

BOND REGISTER, FORM E-95.—This form becomes a part Of
the financial record and provides for recording all information con:
cerning bond issues outstanding. All districts with voted, funding 01

294

 

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holding company bonds must keep this form filled out in detail at all
times as a part of its permanent records.

INSURANCE REGISTER, FORM F-100.—This form is also a
part of the permanent financial record system. The form is so drawn
as to provide the board of education, the public and all auditors with
all information relative to insurance carried by a board of education
on its property. This form must of necessity be kept up-to-date on all
insurance transactions.

BOND OF TREASURER, FORM F-B-5.——This form must be
submitted in triplicate by all. boards of education for bonding the
treasurer for one or more years. (Note: Treasurer’s bonds should
be so executed that the premium date falls due coinciding with the
fiscal year end, June 30). If this bond form is executed for more than
one year, continuation certificates from the surety company must be
submitted each July. When approved by the State Board of Educa-
tion, two copies will be returned to the local board of education.

COLLATERAL DEPOSITORY BOND, FORM F-B-15.—«This
torm is submitted in triplicate by all, boards of education When the des—
ignated depository uses the “escrow agreement” or the “collateral”
method of protection.

When used as the “collateral” method, the safe-keeping receipt
0; the securities as deposited must be on file in the Division of Finance,
State Department of Education.

When approved by the State Board of Education, two copies Will
be returned to the local board of education for its files.

 

 

 

 

 

 

 

 

 

 

 

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REVENUE RECEIPTS

REVENUE FROM LOCAL SOURCES

TAXATION RECEIVED
ll-a General Property Tax
ll-b Franchise Tax
ll-c Whiskey Tax
ll—d Bank Shares Tax
ll-e Poll Tax

TUITION
lZ-a Patron Tuition
12-b Transfer Tuition (Other Districts)

OTHER REVENUE FROM LOCAL SOURCES
14—a Interest from Investments & Temporary Deposits
14—b Rent from School Facilities
l4—c All Other Revenue Receipts

REVENUE FROM STATE SOURCES
30-a Foundation Program Fund
30-b Other State Aid
30—c School Lunch
30—d Special Vocational Training
30—e Other Federal Aid Through State
REVENUE FROM FEDERAL SOURCES
40-a Public Law 874
40-h Public Law 815
40-c Other Federal Aid
Total Revenue Receipts

NON-REVENUE RECEIPTS
50 Sale of Bonds (Voted and Funding)
60 Temporary Loans
SALE OF SCHOOL PROPERTY AND INSURANCE ADJUSTMENTS
70-a Sale of Property
70-b Sale of Equipment
70-c Net Insurance Recovery

ADVANCEMENTS AND REFUNDS
80—a Receipts from Advancements
80-b Refunds
Total Non-Revenue Receipts
Grand Total All Receipts

— Expenditures —
ADMINISTRATION
SALARIES
llO-a Superintendent
110-b Salary of Superintendent as Secretary of Board

296

  

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110-c Assistant Superintendent
110-d Clerks and Stenographers

llO-e Secretary to Board of Education

llO-f Legal Services for Board of Education
110-g School Board Per Diem

llO-h Finance Officer

110-i Other Adm. Salaries

OTHER EXPENSES OF ADMINISTRATION
130-a Tax Collection
130-b Travel Ex. for Ed. & Adm. Personnel
130-c Printing and Publishing
130-d Other Costs of Adm.

INSTRUCTION

SALARIES

211 Principals

212 Supervisors

213-a Teachers—High School

213-10 Teachers—Elementary School

214 Other Instructional Staff

215 Secretarial & Clerical Ass’ts.

220 Textbooks & Supplementary Books

SCHOOL LIBRARIES AND AUDIOVISUAL MATERIALS
230-a Library Books—High School
230-b Library Books—Elementary School
230-c Audiovisual Materials
230-d Other School Library Suppiles
OTHER EXPENSES 0F INSTRUCTION

250-a Supplies
250-b Travel

250-c Miscellaneous Expenses

ATTENDANCE AND HEALTH SERVICES
SALARIES

310~a Director of Pupil Personnel

310-b Secretarial and Clerical Personnel
OTHER EXPENSES

320—a Supplies

320-b Travel

320-c Miscellaneous Expenses
PROMOTION OF HEALTH

410-3 Contract With Health Dept.
410-b Salaries

410~C Other Costs of Health Services
PUPIL TRANSPORTATION SERVICES
SALARIES

510-3 Supervisors
510-b Drivers

 

 

 
 
 
 
 
 
 
 
  

 

 

  
    
 
  
 
  
  
 
  
  
 
  
 
 
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 

 

 

 

 

 

 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

510—c Mechanics 8.: Other Garage Employees
510—d Clerks and Other Employees

520 Contracted Services & Public Carriers
530 Replacement of Vehicles

540 Pupil Transportation Insurance

OTHER EXPENSES FOR OPERATION AND MAINTENANCE

560—a Gasoline & Lubricants
560-b Tires & Tubes
560-c Repair Parts

560—d Maintenance of Vehicles by Private Garages

560-e Rent
560-f Miscellaneous Expenses

OPERATION OF PLANT
SALARIES
610-a Plant Engineers & Bldg; Supv.
610—b Custodial
610—c Other Services
620 Contractual Services
630 Heat for Buildings

UTILITIES, EXCEPT HEAT FOR BUILDINGS
640—a Water and Sewerage
640«b Electricity
640—c Telephone & Telegraph

SUPPLIES, EXCEPT UTILITIES
650-a Custodial Supplies
650-b Other Supplies
660 Other Expenses of Operation

MAINTENANCE OF PLANT

SALARIES

710—a Grounds

710—b Buildings

710—c Repair of Equipment
CONTRACTED SERVICES

720-a Grounds

720-b Buildings

720-c Repair of Equipment
REPLACEMENT OF EQUIPMENT

730—;1 Instructional Equipment

730—b Non-instructional Equipment
OTHER EXPENSES

740~a Buildings and Grounds

7404) Repair of Equipment

FIXED CHARGES
SOCIAL SECURITY CONTRIBUTIONS

810 School District Contributions to Social Security Insurance

203

     

  

  

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aZO-a Property Insurance
820-b Fidelity Bond Premiums
820-c Other Insurance

RENTAL OF LAND AND BUILDINGS
830—a Land & Bldgs. for Instructional Purposes
830-b Land & Bldgs. for Non-instructional Purposes
840 Interest on Temporary Loans

SICK LEAVE AND OTHER CONTINGENCIES
850-a Sick Leave (Substitute Teachers)
850—b Leave Other Than Sick Leave (Substitute Teachers)
850-c Other Contributions & Contingencies

COMMUNITY SERVICES

1110 Recreation

1120 Special Vocational Program

1130 Contracts for Bookmobile & Library Service
1140 School Lunch

1150 Transfer Tuition to Other Districts

CAPITAL OUTLAY
SITES
1210—a Sites & Additions to Sites
1210-b Improvements to Sites
BUILDINGS
1220-3 Professional Services for Buildings
1220-1) New Buildings & Additions to Buildings
1220—C Remodeling
EQUIPMENT
1230-a Equipment for Administration
1230-1) Equipment for Instruction

1230-c Equipment for Transportation
1230-d Other Equipment

DEBT SERVICE

PRINCIPAL OF DEBT

1310-a Redemption of Bonds

1310-1) Payment of Temporary Loans and Notes
INTEREST 0N DEBT

1320-a Interest on Bonds

1320-b Interest on Short Term Notes
TRANSFERS

1330-a Transfers to Sinking Fund

1330-10 Transfers to Building Fund

Egg-c Transfers to Foundation Program Capital Outlay Fund

-d Advancements (reimbursable)
Grand Total of Expenditures

299

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

REVENUE RECEIPTS

REVENUE FROM LOCAL SOURCES

TAXATION RECEIVED

ll-a General Property Tax—Enter here all taxes collected from the
tax levy made by the local taxing authorities on personal prop-
erty and real estate. Also, delinquent taxes on property and
real estate, whenever collected, are to be recorded in this
category.

ll—b Franchise Tax—Under this heading is lis