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What Object Code should be used for therapy services such as Occupational or Physical Therapists provided by an ESU or provided by a private company or a hospital?

If the district is contracting for therapist services from an ESU (or another district), you would want to use Object Code 591 Services Purchased from Another School District or ESU.  If these services will be provided by a hospital or a private company, you would code it as Object Code 340 Other Professional Services.

What Object Codes should we use for costs related to students going on field trips?

Travel costs like fuel, bus driver wages, or anything else travel related should be Object Code 510 Student Transportation Services.

Any entry fees that are paid for this students would be Object Code 810 Dues and Fees.

What is difference between Object Code 21X Group Insurance and 28X Health Benefits?

Expenditures related to the district’s share of any group insurance would be coded in the 21X series of object codes.  For example: Health, Dental, Vision, Disability Insurance.

Health Benefits coded under the 28X series would include district-paid expenditures as employee annual deductibles, EAP costs, Employer HSA contributions, in-lieu-of insurance payments and other health programs provided to employees.

Should we include In-Lieu-Of School Land Taxes in Property Taxes in Revenue Code 1100? Or should it be coded as Revenue 3800 identified as In-Lieu-of Taxes?

Actually, In-Lieu-Of School Land taxes haven’t been paid to schools in almost 20 years.  However, there are other forms of In-Lieu-Of Taxes that districts receive.  For example, In-Lieu-Of taxes paid by Public Power Districts should be coded in Property Taxes 01100.  Game and Parks In-Lieu-Of Taxes should be coded as 3990 Other State Receipts.

Revenue code 3800 will be removed from the list of revenue codes (and in the Master File of ESSA Codes) to avoid additional confusion.

How do we code “5% Gross In Lieu of” receipts from the county?

The “5% Gross In Lieu of” should be coded along with your property taxes in Receipt code 1100.

Do we need to break up nutrition program revenues received from families into the 1600s? Do we have to break up lunch revenue by school level?

Payments made by families/teachers may be deposited into one revenue account until the year is over when actual lunch, breakfast, milk, etc. counts can be determined.  Once that actual information is available, journal entries should be made to correctly allocate the nutrition receipts received from families/teachers.

Revenues are kept at the district level so you don’t have to break revenues down by school level.

How to code for student travel expenses to extracurricular events? Can we use the General Fund?

These disbursements should come out of the Activities Fund, not the General Fund.

The account string should be 05- 2-02900-580.   (Activity Fund – Disbursement – Other Support Services – Travel

On the ESSA master list of account codes, there are several codes that are highlighted. Can we use those account codes?

Yes – you can use the codes that are highlighted.

When a new account code is added to the ESSA Master List, it is highlighted on the “All Funds” tab to indicate that it is a new or revised code since the last version of the ESSA Master List was posted.  The other tab entitled “Changes” lists all of revised, new or deleted account codes along with a date when the change was made.



How do we change the grade configuration of our school district?

You can make grade configuration changes after May 1 each year.  Enter the NDE Portal and click into the Consolidated Data Collection (CDC).  Select the “ESU/District/System/School Information Report.”

For more information, contact the NDE Help Desk by sending an email to




Should the AFR flat file (csv) generated by my financial software be opened to review before uploading into AFR System?

No, this file should not be opened.  If revisions need to be made to your financial data, make those changes through your software in order to generate a new csv file to upload.

If this csv file is opened in a program such as Excel, the data will be reformatted and will not be recognized by the AFR Upload System.