Page 30 - HCSD SOPandIC Manual

Coding of Budget Accounts

Title: Budget Account Number Coding

Procedure: When completing purchase orders for materials, supplies, equipment and /or services, it
is important to use the correct budget account number as outlined by the HCSD Chart of
Accounts. To assist administrators, supervisors and staff members who complete
purchase orders an example of how accounts are displayed has been developed. The
accounts are broken down as follows:

1120 – 1120 – 08 – 000 – 9610XX – 00000

1120 1120 08 000 9610xx 00000
Fund Function Location Program Object Project/Reporting

Fund – an accounting entity with a self-balancing set of accounts.

Funds utilized by HCSD Board of Education include the following:

Fund Fund Fund Fund
Code Description Code Description Code Description Code Description
1120 DIST MAIN 2110 FOOD SERV 3047 CONSTR2014 7120 UNEMP
1130 SPED LOC 2211 TITLE I 3048 CONSTR2016 7322 CLUFUNDRHS
1140 ALT SCHOOL 2290 ADMIN C/F 3050 BPF ACCT 7323 CLUFUNDBES
1152 ACTFUNDRHS 2511 TITLE II 3055 BLDPRJCT18 7324 CLUFUNDUTI
1153 ACTFUNDBEE 2610 SPED FED 4021 3 MILL RET 7325 CLUFUNDRES
EDUC GO BOND
1154 ACTFUNDUT 2611 CHILD 4031 RT 7326 CLUFUNDCMS
1155 ACTFUNDRES 2620 PRESCHOOL 7327 CLUFUNDTHS
1156 ACTFUNDCMS 2711 VOC ED 7328 CLUFUNDBMS
1157 ACTFUNDTHS 2811 TITLE IV 7329 CLUFUNDGRI
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1158 ACTFUNDBMS 2812 CENTURY 7330 CLUFUNDGRE
1159 ACTFUNDGRI 2901 GRANTS 7331 CLUFUNDRST
1160 ACTFUNDGRE 2911 JROTC R 7332 CLUFUNDCC
1161 ACTFUNDRST 2912 JROTC T
1162 ACTFUNDCC

Function - describes the activity for which a service or material object is acquired (Subsets of these
Functions are utilized by the HCSD Board of Education in accordance with the Chart of Accounts for
Mississippi Public Schools)

1105 – 1990 – Instruction
2110 – 2849 – Support Services
3100 – 3975 – Operation of Non-Instructional Services
4100 – 4900 – Sixteenth Section
5100 – 5900 – Facilities Acquisition and Construction Services

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