Data Definitions - Expenditures

Fiscal Year

Year

The fiscal year selected when adding a new record.

This field is required. This field is unavailable when updating an existing record.

Not reported to the FID as a separate field but is used in the file name

CHAR(4)

expledgr.yr

Transaction Code

Transaction Code

A code used to identify whether an accounting entry is:

• Revenue

• Expenditure

• Balance sheet 

Used internally in district accounting systems. 

Valid values (one position):

• 0 - Revenue

• 1 - Expenditure

• 2 - Balance sheet

Not reported to the FID as a separate field. The transaction code is used to determine in which file (revenue, expenditure, or balance sheet) to include the record for FID submission.

CHAR(1)

NA

Fund

Fund Code

An independent fiscal and accounting entity, preferably with a self-balancing set of accounts. This includes its assets, liabilities, resources, and fund balances which are segregated to carry on specific activities in accordance with special regulations, restrictions, or limitations (two positions). 

This field is required.

CHAR(2)

Crosswalked from a field in the accounting structure based on the Fund Code level in the FID Crosswalk setup

Function

Function/Major Class

The basic account identifier for expenditures. 

It describes the activity for which a service or material is acquired. The basic functional categories operated by most districts are instruction, pupil support, instructional staff support, general administration, business services, operations and maintenance, transportation, central services, community services, and facilities acquisition (three positions).

This field is required. 

CHAR(3)

Crosswalked from a field in the accounting structure based on the Function Code level in the FID Crosswalk setup

Object

Object/Suffix

The code used to describe the service or commodity obtained from a specific expenditure. 

The broad object code categories include salaries, benefits, purchased services, supplies/materials, and capital outlay.

This field is required. 

Edited to the second position.

CHAR(4)

Crosswalked from a field in the accounting structure based on the Object Code level in the FID Crosswalk setup

Program

Program

The code used to describe a plan of activities and procedures designed to accomplish a predetermined set of objectives (three positions). 

This field is required but currently not edited.

CHAR(3)

Crosswalked from a field in the accounting structure based on the Program level in the FID Crosswalk setup

State Code/ Grant Code

State Code

Identifies the various categorical programs under special reporting requirements (four positions).

CHAR(4)

Crosswalked from a field in the accounting structure based on the State Code level in the FID Crosswalk setup

Facility/School

School/Facility

The state assigned code used to designate a district building or administrative unit (five positions). 

This field is required.

CHAR(5)

Crosswalked from a field in the accounting structure based on the School (Facility/Building) level in the FID Crosswalk setup

Amount

Amount

The cumulative total for all 13 periods for this organization/account or fund/account.

This field is required.

DECIMAL (12,2)

Sum of the actual amounts from all 13 periods in the expledger for the selected records

(exp1 to exp13).

Organization

Organization

The key organization as it appears in the expenditure or revenue ledgers or the fund code as it appears in the general ledger.

This field is required but is not reported to the FID.

CHAR (16)

expledgr.key_orgn

Account

Account

The account as it appears in the ledgers.

This field is required but is not reported to the FID.

CHAR(8)

expledgr.account

Original Amount

Original Amount

System-maintained field containing the original amount when a record is changed or deleted. 

Used in the Audit Log.

DECIMAL (12,2)

Original sum of the actual amounts from all 13 periods in the expledger for the selected records

(exp1 to exp13).

Maintenance Code

Maintenance Code

System-maintained code identifying the type of change made to a record. 

When the records are loaded initially, this field is blank.  Valid values:

• A - Add

• C - Change

• R - Changed Account

• O - Original Account

• D - Delete

Can also be blank.

Used in the Audit Log.

Records with maintenance codes O and D are not reported to the FID.

CHAR(1)

NA