Guidelines to Object Expenditure Classifications

Certificated Salaries		Classified Salaries
Salary Object Classification	Position Title	Salary Object Classification	Position Title
1100 Teachers	Teacher Assistant* Teacher, Regular Teacher, Speech Therapist* Teacher, Student* Teacher, Substitute Teacher, Tutor*	2100 Instructional Aides	Instructional Aide
1200 Certificated Pupil Support Salaries	Librarian Social Worker Pupil Personnel Psychologists Counselors Audiometrists	2200 Classified Support Salaries	Instructional Media Aides Library Aides Student Support Pupil Transportation Food Services Maintenance & Operations Health Aides
1300 Supervisors Principal, Vice- Principal, Administrative Dean and Administrators Salaries, Instructional Supervisors	Consultant Coordinator Director Specialist Supervisor, General Supervisor, Special Supervisor, Assistant Superintendent Asst. Superintendent Associate Superintendent	2300 Classified Supervisors and Administrators Salaries	Directors Chief Accountants Supervisors Board Members Personnel Commission
1900 Other Certificated Personnel	Civic Center Employee* Consultant* Program Specialist Recreation Worker* Resource Teacher Certificated Personnel Salaries that do not fall within one of the previously listed categories.	2400 Clerical and Office Salaries	Clerks Secretaries Accountants Computer Operators

Employee Benefits

3101.00 – 3102.00 STRS (State Teachers’ Retirement System)
3201.00 – 3202.00 PERS (Public Employees Retirement System)
3301.00 – 3302.00 OASDI / Medicare / Alternative
3401.00 – 3402.00 Health and Welfare Benefits
3501.00 – 3502.00 UI (State Unemployment Insurance)
3601.00 – 3602.00 WC (Workers Compensation Insurance)
3701.00 – 3702.00 Retirement Benefits
3801.00 – 3802.00 PERS Reduction
3901.00 – 3902.00 Other Benefits

01.00 – Certificated Positions
02.00 – Classified Positions

4100 – Textbooks
4200 – Books other than Textbooks
4300 – Materials and Supplies
4700 – Food

5200 – Travel and Conference
5300 – Dues and Membership
5400 – Insurance (5440 – Pupil Insurance, 5450 – Other Insurance)
5500 – Utilities (Operations and Housekeeping Services)
5600 – Rentals, Leases, and Repairs
5700 – 5799 Director Cost Transfers (5710 – Direct Costs for Transfer of Services,

5750 – Direct Costs for Interfund Services)
5800 – Professional/Consulting Services and Operating Expenditures

6000 – 6599 Capital Outlay
6100 – Sites and Improvement of Sites
6200 – Buildings and Improvement of Buildings
6300 – Books and Media for New School Libraries or Major Expansion of School
6400 – Equipment
6500 – Equipment Replacement

7310 – Direct Support / Indirect Costs Charges
7350 – Direct Support / Indirect Costs for Interfund Charges

8632 – Sale of Publications
8634 – Food Services Sales
8639 – All Other Sales
8650 – Lease and Rentals
8689 – All Other Fees and Contracts
8699 – All Other Local Revenue

Sample expenditures and their object codes

Advertising for bids required by law – 5800

Advertising for personnel or public relations – 5800

Appraisal, Equipment Inventory or Existing Site – 5800

Architectural fees, for new buildings or additions – 6200

Audit Expense – 5800

Blueprinting for construction or purchase of new building – 6200

Books, Administrative – 4200

Books, Bound periodicals – 4200

Books, Technical reference for support programs – 4200

Bus Leases (not for eventual purchase) – 5600

Calculator, pocket or hand, inadvisable to capitalize for classroom – 4300

Calculator, pocket or hand, inadvisable to capitalize for office – 4300

Carpet (repair or replacement), wall-to-wall (building fixture) installed by district personnel – 4300

Carpet (repair or replacement), wall-to-wall (building fixture), installed by outside personnel – 5600

Consultants, administrative expense; i.e., recruitment  of superintendent – 5800

Contract field trips – transportation, admissions, and other expense – 5600

Contracts  for repair of buildings, sites or existing equipment (including replacement parts) – 5600

Contract with prison or other outside agency to pay for clerical services rendered for instructional program – 5600

Demolition work in connection with construction of new building – 6200

Diplomas and graduation ceremony supplies – 4300

Drapery replacement (building fixture) (initial installation, 6200) when installed by district personnel – 4300

Drapery replacement (building fixture) (initial installation, 6200) when installed by outside personnel – 5600

Dry cleaning of any object/regardless of frequency – 5500

Dues & Membership as authorized by Education Code Section 1071 – 5300

Election Expense – 5800

Employee Benefits not elsewhere specified – 3901 or 3902

Engineering fees for construction or purchase of new buildings – 6200

Equipment inventory or existing site appraisal – 5800

Equipment (costing between $500.00 and $4,999.99) – 4400

Equipment (costing $5,000 and above) – 6400.50

Fees – Renewal application for Notary Bond – 5800

Fees – Employee Workshop – 5200

Fees – Employee attendance in class – 5200

Fidelity Bond premiums – 5400

Field Trips / contracted – 5600

Film purchase for classroom use – 4300

Film processing for classroom use – 5600

Fire and theft insurance – 5400

Fire extinguishers – refilling – 5600

Food purchase (for Food Services) – 4700

Food Service supplies, other than food – 4700

Gardening maintenance service – 5600

Heath & Welfare Benefits-Certificated – 3401

Heath & Welfare Benefits-Classified – 3402

Instructional Media contracts, Audio Visual and Television, especially by County Superintendent of Schools – 5700

Instructional Media materials – 4300

Instructional Media supplies – 4300

Insurance – service performe by individual in lieu of commissions for all types of insurance for a school district (Actuarial Service) – 5600

Laundry Services – 5500

Lease, not for eventual purchase, i.e., bus – 5600

Lease – purchase payments, including interest, for replacement of equipment – 6500

Lease – purchase payments, including interest, for new-equipment – 6400

Lease – purchase payments, including interest, for new-buildings – 6200

Lease – purchase payments, including interest, for new-sites – 6100

Liability Insurance – 5400

Library of Congress Cards – 4300

Library books, when filling existing shelving, or replacement of books – 4200

Library books, for new or expanded facility – 6300

Mailing expense, supplies and postage – 5900

Materials for workshops, non-instructional – 4300

Materials for workshops, instructional – 4300

Notary bond renewal application fee – 5800

Obsolete Building replacement – 6200

Performing arts group, i.e., ballet theater, concerts, exhibitions to perform for pupils – 5800

Personal property loss reimbursement – 5800

Public Employees Retirement System-Certificated – 3201

Public Employees Retirement System-Classified – 3202

Pest Control – 5500

Physicals for employees – 5800

Postage, bulk rate permit or metered, stamps – 5900

Postage machine rental – 5900

Reimbursement of expenses of employee candidates – 5800

Repair contract (including replacement parts) for buildings, sites or existing equipment – 5600

Repair part, regardless of cost, maintenance of buildings, grounds or existing equipment, i.e., engines, pumps, pool chlorinator,  bleachers, plumbing fixtures – 4300

State Teachers’ Retirement System-Certificated – 3101

State Teachers’ Retirement System-Classified – 3102

Systems development (EDP) (initial installation of both hard and software) – 6400

Tuition – course for bus drivers or reimbursement of employees for educational program or course fee – 5200

Utility  Services (i.e., water, garbage, electricity, and dry cleaning) – 5500

Unemployment Insurance-Certificated – 3501

Unemployment Insurance-Classified – 3502

Workbooks when included with textbooks and not separated by cost – 4100

Workbooks when not included with textbooks – 4300

Workers Compensation payments (including premiums)-Certificated – 3601

Workers Compensation payments (including premiums)-Classified – 3602

X-rays required for employment – 5800