Local School Accounting

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11MONTGOMERY PUBLIC MONTGOMERY PUBLIC SCHOOLSSCHOOLS

Revenues (Public)Revenues (Public)

Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)

ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER

AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX

22MPSMPS

Revenues (Public)Revenues (Public) Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)

29902990 – – Special LegislatorSpecial Legislator 65106510 – – County CommissionCounty Commission 65206520 – – City CouncilCity Council

These codes are used if the check is NOT an MPS check.

Please send a copy of the check. There must be a separate activity code to

house this money. Name activity Tax Donations (purpose).



33MPSMPS



6810 – Interest Interest on checking accounts Interest on investment accounts Posted from the monthly statement or

periodic statements



44MPSMPS



7110 – Admissions Money generated from public attendance Numbered tickets must be sold ALWAYS public



55MPSMPS



7180 – Concessions Food sold all year Food sold at events

(ex. Juice, snacks, vending products)



66MPSMPS



7220 – Commissions Revenue comes in the form of a check as

part of proceeds ALWAYS public



77MPSMPS

Revenues (Public)Revenues (Public) Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)

7260 – Fees Required to support curriculum that is not

required for graduation Voted on by MPS committee. No elementary school is authorized to

charge a fee. Cannot travel with fee money



88MPSMPS



7300 – Fines and Penalties(ex. Returned library books, state adopted textbooks, parking fines)


AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX XXXX

99MPSMPS



7340 – Fund Raisers Items sold could be food or non-food. Short term Company is in the business to raise funds

for the school ONLY 40%+ profit (will be flagged if under)



1010MPSMPS



73807380 – – GrantsGrants All grant requests are submitted in writing.All grant requests are submitted in writing. State agency grants require a different State agency grants require a different

code (2990)code (2990)



1111MPSMPS



74207420 – – SalesSales All year non-food items All year non-food items ONLYONLY (ex. Car (ex. Car

stickers, planners, spirit items, pencils stickers, planners, spirit items, pencils sold separately in the supply store or sold separately in the supply store or school store)school store)



1212MPSMPS



7430 – – DonationsDonations Revenue donated to schools for specific Revenue donated to schools for specific

purposes from private sources. (ex. purposes from private sources. (ex. Monies coming from parents for field trips, Monies coming from parents for field trips, and P.E. uniforms, or monies coming from and P.E. uniforms, or monies coming from private organizations). private organizations).

STRICTLY VOLUNTARY!STRICTLY VOLUNTARY!ACTV FUND C FUNC OBJ CCTR SFnd Y PROG USER


1313MPSMPS



74407440 – – AccommodationsAccommodations USED RARELY!USED RARELY! A school receiving and handling monies A school receiving and handling monies

from other schools on behalf of MPS (ex. from other schools on behalf of MPS (ex. Career Tech Extravaganza)Career Tech Extravaganza)



1414MPSMPS



74907490 – – OtherOther USED RARELY!USED RARELY! (ex. Restitution, (ex. Restitution,

reimbursing a school for NSF charge)reimbursing a school for NSF charge)



1515MPSMPS



92109210 – – Internal TransferInternal Transfer Receiving activity from a transferReceiving activity from a transfer Internal onlyInternal only



1616MPSMPS



92309230 – – External TransferExternal Transfer Check received from Central OfficeCheck received from Central Office If reimbursed from Board funds, use a If reimbursed from Board funds, use a

different code (varies). Not receipteddifferent code (varies). Not receipted User code will always be User code will always be 09000900



1717MPSMPS


Activity CodeActivity Code Account Type Account Type 44

Account Code (function)Account Code (function) 99109910 – – Prior Year RefundPrior Year Refund

Receiving a refund from monies spent in Receiving a refund from monies spent in the prior school yearthe prior school year

Will be receiptedWill be receipted



1818MPSMPS

Revenues (Non-Public)Revenues (Non-Public)




1919MPSMPS



75107510 – – ConcessionsConcessions Same as Public but housed by non-public Same as Public but housed by non-public

activityactivity



2020MPSMPS



76107610 – – DuesDues Voluntary Voluntary (not required)(not required) Housed by a non-public activityHoused by a non-public activity



2121MPSMPS

Revenues (Non-Public)Revenues (Non-Public) Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)

77107710 – – FundraisersFundraisers Same as Public but housed by non-public Same as Public but housed by non-public

activityactivity



2222MPSMPS



78107810 – – DonationsDonations Same as Public but housed by non-public Same as Public but housed by non-public

activityactivity



2323MPSMPS



78507850 – – AccommodationsAccommodations Revenue for all non-public Revenue for all non-public

accommodation activitiesaccommodation activities



2424MPSMPS



79107910 – – OtherOther Same as Public but housed by non-public Same as Public but housed by non-public

activityactivity



2525MPSMPS



92109210 – – Internal TransferInternal Transfer Same as Public but housed by non-public Same as Public but housed by non-public

activityactivity



2626MPSMPS



9230 – 9230 – External TransferExternal Transfer Same as Public but housed by non-public Same as Public but housed by non-public

activityactivity



2727MPSMPS

Revenues (Non-Public)Revenues (Non-Public) Activity CodeActivity Code Account Type Account Type 44 Account Code (function)Account Code (function)

99109910 – – Prior Year RefundPrior Year Refund Same as Public but housed by non-public Same as Public but housed by non-public

activityactivity



2828MPSMPS

ExpendituresExpenditures Activity CodeActivity Code Account Type Account Type 55 Account Code (function)Account Code (function) ObjectObject ProgramProgram



2929MPSMPS


310310 – – Professional Educational ServicesProfessional Educational Services Admission fee paid on a field tripAdmission fee paid on a field trip Charge for pubic speakerCharge for pubic speaker Charge for a performerCharge for a performer

5-1100-310-12005-1100-310-1200 5-1100-310-15005-1100-310-1500 5-2190-310-44005-2190-310-4400


AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX3030MPSMPS


340 – 340 – Property ServicesProperty Services Maintenance Agreements Repair/Rental of equipment Tuning musical instrument Aquarium Care Exterminator Keys made/locks serviced

1100-340-1200 1100-340-1500 2310-340-8230 3200-340-8300




360 – 360 – CommunicationsCommunications Cellular phone bills Postage stamps/metered mail Ad in the newspaper Announcement aired over the radio or

TV 1100-360-1200 1100-360-1500 2310-360-8230 2190-360-4400




380380 – – Travel & TrainingTravel & Training Reimbursement for mileage in/out state Reimbursement for lodging/valet

charges Reimbursement for meals

1100-380-1200 1100-380-1500 2310-380-8230

PLEASE INCLUDE APPROPRIATE DOCUMENTATION



ExpendituresExpenditures Activity Code Account Type 5 Account Code (function) Object Program

390 390 – Other Purchased Serviced Commercial bus for field trips Motel expense on field trips Food purchased on a field trip Food purchased for refreshments Athletic officials service Security Printing/binding

1100-390-1200 1100-390-1500 2310-390-8230 2190-390-4400




391 391 – Trans. – Alabama Public Schools Field trip using (MPS) school bus

4150-391-44004150-391-4500THESE CODES ARE FOR THE

MILEAGE PORTION ONLY




410410 – Instructional Supplies Workbooks Athletic/P.E. Supplies Sheet Music Flasks, test tubes

1100-410-1200 1100-410-1500 ANY SUPPLIES NEEDED FOR THE

CLASSROOM




420 – Books and Periodicals Magazine subscriptions Newspaper subscriptions Reference books SUPPLIES NEEDED FOR MEDIA ONLY

1100-420-1200 1100-420-1500




440 – Maintenance and Operations Paper towels Soaps/cleaners Gasoline for lawnmowers Paint

3200-440-8300


AAAA - XX - X - XXXX - XXX - XXXX - XXXX - X - XXXX - XXXX3838

MPSMPS

Expenditures Expenditures Activity Code Account Type 5 Account Code (function) Object Program

478 – Items for Resale Juice Snacks Soft drinks Supplies for supply store ALL FUNDRAISING ITEMS

9800-478-9600




480 – Other Non-Instructional Supplies Office supplies Other general supplies Health supplies for nurses Club supplies

2310-480-8230 2190-480-4400 2140-480-1200 2140-480-1500




491- 498 – Non-Capitalized Equipment Less than $5,000

1100-491-1200 (Inst. Equip.) 1100-491-1500 (Inst. Equip.) 1100-492-1200 (Furniture/Fixtures) 1100-492-1500 (Furniture/Fixtures 2310-492-8230 (Furniture/Fixtures) 2310-493-8230 (Non-Inst. Equip.) 3200-493-8300 (Non-Inst. Equip.) 2190-493-4400 (Non-Inst. Equip.) 1100-494-1200 (Audio/Video) 1100-494-1500 (Audio/Video) 1100-495-1200 (Computer Hardware) 1100-495-1500 (Computer Hardware) 2310-495-8230 (Computer Hardware) 1100-496-1200 (Library/Media) 1100-496-1500 (Library/Media) 1100-497-1500 (Laboratory) 1100-498-4500 (Athletics/Physical Education)




540 – Capital Equipment Over $5,000 1100-540-1200 1100-540-1500 3200-540-8300



4242MPSMPS


620 – Dues/Fees/Registration Registration for professional development Registration for competitions Association fees

2310-620-8230 1100-620-1500 2190-620-4400




628 – Bank Service Charge ALL BANK CHARGES FOR (NSF)

CHECKS OR OTHER FEES CHARGED BY THE BANK

2310-628-8230



4444MPSMPS


699 – Other Objects ONLY TO BE USED FOR VARIOUS

ACCOMMODATION ACTIVITY EXPENDITURES

9800-699-9600



4545MPSMPS


703 – Exhaustible Land Improvements Less than $50,000

Playground Equipment 3300-703-8300



4646MPSMPS


704 – Building Improvements Less than $50,000

Marques Canopies

3200-704-8300



4747MONTGOMERY PUBLIC SCHOOLSMONTGOMERY PUBLIC SCHOOLS


920 – Operating Transfers Out (Internal) Giving activity from a transfer Internal transfer only Transfers from Juice to Principal Account in

May 9910-920-9700




923 – Operating Transfers Out

(External) Writing a check to the Central Office User code will be 0900

9910-923-9700-0900



4949MPSMPS


959 – Other Refunds Funds receipted in prior year Reimbursement for found textbook Reimbursement for found library book Reimbursement for cancelled field trip

9800-959-9600



Documents

Local School Accounting