Regulations Regarding Expenditures of Funds

Section: IV – Purchasing
Page: 6 -7
Subject: Regulations Regarding Expenditures of Funds
Effective: July 1, 2000

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:

• items consumed in use
• items which lose their original shape or appearance with use
• items which are expendable (that is, if damaged or if some of their parts are lost or worn out, it is usually more feasible to replace them rather than repair them)
• items which are inexpensive (cost does not exceed $5,000) with the characteristics of equipment, or items which are a service (such as the rental of instructional equipment used as part of the instructional program)
• library books for the school media center
• textbooks in excess of the state’s provision of adopted textbooks

Staff Development – 1.5930.028.312.XXX

Staff Development – 2.5930.028.312.XXX

Staff development expenditures include:

• costs for workshops and in-service seminars
• costs designed to enhance the quality of a program (includes reimbursement for mileage at the allowable rate set by the Internal Revenue Service to employees attending workshops in personal vehicles).

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):

• Instructional Supplies and Materials – 2.5100.693.411.XXX
• Instructional Equipment – 4.9200.693.541.XXX .19

*XXX.XXX represents the person with budget responsibility (first XXX) and the cost center (second XXX) for capital expenditures.