Questions, Comments, or Corrections? Let us know!

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.



Why is there no object code for transferring from the General Fund to the Depreciation Fund?

When you move money from the General Fund to the Depreciation Fund, that amount is shown as an expense out of the function that best describes the eventual purchase.  For example, if you want to move money into the Depreciation to buy a school bus for regular education students in two years, you’d code the expense as pupil transportation purchase out of Function Code 2710 and object code 732 Vehicles.  01-2-02710-732.

Can disbursement function code 2190 also be used for SPED-related costs?

No.  Disbursement Function 2190 is only used for non-SPED student services that are not classified elsewhere in the 2100 series.  If SPED costs are accidentally coded into 2190, they will not be included in your SPED reimbursement through the  SPED Final FInancial Report.