Regulations Regarding Expenditures of Funds
Section: IV – Purchasing
Instructional Supplies and Materials – 1.5100.061.411.XXX*
Instructional Supplies and Materials – 2.5100.061.411.XXX
Items considered to be instructional supplies or materials include:
Staff Development – 1.5930.028.312.XXX
Staff Development – 2.5930.028.312.XXX
Staff development expenditures include:
Principal Supplies – 2.6410.005.412.XXX
Principal supplies include office supplies and materials other than instructional supplies.
Custodial Supplies – 2.6540.003.412.XXX
Includes supplies concerned with housekeeping chores (necessary for the clean and healthy occupation of the physical plant).
* XXX represents the school number.
Furniture/Equipment – 4.9200.077.541.XXX.XXX.19*
Includes expenditures for the initial, additional, and replacement items of capitalized equipment (such as furniture and machinery) for both instructional and support areas.
Instructional Furniture/Equipment – 1.5100.061.541.XXX
Includes expenditures for the initial, additional, and replacement items of capitalized equipment (such as furniture and machinery) for instructional areas only.
Individual School Funds/Reimbursement from Other Entities
The following codes are to be used when individual school funds are used for a purchase or when the system will be reimbursed by another entity (such as the PTA):
*XXX.XXX represents the person with budget responsibility (first XXX) and the cost center (second XXX) for capital expenditures.