Project Development, School Board of Alachua County, Florida

Function Numbers and Object Codes for Program Accounting

Function Numbers

The Function Number indicates the action or purpose for which a person or thing is used or exists. The chart below shows the function numbers that are most commonly used in district grant programs.

Function Number Description

5100 Basic K-12 Education (Regular, FTE eligible, K-12 instructional program)

5200 Exceptional Education

5400 Adult General Courses (offered under Workforce Development)

5500 Other Instruction (such as after-school instruction)

6120 Guidance Services

6150 Parent Involvement

6200 Instructional Media Services
(including all teaching and learning resources including hardware, software, and content materials in school media centers/libraries)

6300 Instruction and Curriculum Develoment Services
(Curriculum and curricular materials development. Use of this function number in a grant often indicates that the work will result in a product for dissemination.)

6400 Instructional Staff Training Services (inservice training)

7200 General Administration (Indirect costs and superintendent's office costs)

7710 Planning, Research, Development, and Evaluation Services
(systemwide, planning, research, and evaluation programs)

7800 Pupil Transportation Services (field trips and transporting students to and from their homes)
9100 Community Services
(Non-instructional activities such as child care programs, civic activities, community recreactional activities, and community welfare activities.)

Object Codes for Expenditures
The Object Code indicates the service or commodity obtained as a result of a specific expenditure. The chart below shows the object codes that are most commonly used in district grant programs.

Object Code Description

120 Classroom Teacher Salaries

130 Other Certified Teacher Salaries

150 Aide and Paraprofessional Salaries

160 Other Support Personnel Salaries

210 Retirement

220 Social Security

130 Group Insurance

290 Early Retirement

291 Terminal Pay

310 Professional and Technical Services (requires a contract for services)

330 Travel
360 Rentals (leasing of buildings, films, equipment)
371 Telephone
372 Postage
390 Other Purchased Services
391 Printing Services
510 Consumable Supplies
520 Textbooks
530 Periodicals
610 Library Books for New Media Centers
612 Library Books for Existing Media Centers
621 Capitalized Audio-Visual Materials (items that cost $750 or more)
622 Non-Capitalized Audio-Visual Materials (items that cost less than $750)
641 Capitalized Furniture (items that cost $750 or more)
642 Non-Capitalized Furniture (items that cost less than $750)
643 Capitalized Computer Hardware (items that cost $750 or more)

644 Non-Capitalized Computer Hardware (items that cost less than $750)
691 Capitalized Computer Software (items that cost $750 or more)
692 Non-capitalized Computer Software (items that cost less than $750)
730 Dues and Fees (including fees paid for employee training activities)
750 Other Personal Services (including substitute teachers not under written contract)
790 Miscellaneous Expenses (including indirect costs)

Alachua County Teachers seeking more information should contact
Donna Omer, Ed.D., Director, or Judith Kendall, Project Development Specialist
Project Development, School Board of Alachua County, 620 East University Avenue, Gainesville, FL 32601-5448, USA
(352) 955-7605

Function Number	Description
5100	Basic K-12 Education (Regular, FTE eligible, K-12 instructional program)
5200	Exceptional Education
5400	Adult General Courses (offered under Workforce Development)
5500	Other Instruction (such as after-school instruction)
6120	Guidance Services
6150	Parent Involvement
6200	Instructional Media Services (including all teaching and learning resources including hardware, software, and content materials in school media centers/libraries)
6300	Instruction and Curriculum Develoment Services (Curriculum and curricular materials development. Use of this function number in a grant often indicates that the work will result in a product for dissemination.)
6400	Instructional Staff Training Services (inservice training)
7200	General Administration (Indirect costs and superintendent's office costs)
7710	Planning, Research, Development, and Evaluation Services (systemwide, planning, research, and evaluation programs)
7800	Pupil Transportation Services (field trips and transporting students to and from their homes)
9100	Community Services (Non-instructional activities such as child care programs, civic activities, community recreactional activities, and community welfare activities.)

Object Code	Description
120	Classroom Teacher Salaries
130	Other Certified Teacher Salaries
150	Aide and Paraprofessional Salaries
160	Other Support Personnel Salaries
210	Retirement
220	Social Security
130	Group Insurance
290	Early Retirement
291	Terminal Pay
310	Professional and Technical Services (requires a contract for services)
330	Travel
360	Rentals (leasing of buildings, films, equipment)
371	Telephone
372	Postage
390	Other Purchased Services
391	Printing Services
510	Consumable Supplies
520	Textbooks
530	Periodicals
610	Library Books for New Media Centers
612	Library Books for Existing Media Centers
621	Capitalized Audio-Visual Materials (items that cost $750 or more)
622	Non-Capitalized Audio-Visual Materials (items that cost less than $750)
641	Capitalized Furniture (items that cost $750 or more)
642	Non-Capitalized Furniture (items that cost less than $750)
643	Capitalized Computer Hardware (items that cost $750 or more)
644	Non-Capitalized Computer Hardware (items that cost less than $750)
691	Capitalized Computer Software (items that cost $750 or more)
692	Non-capitalized Computer Software (items that cost less than $750)
730	Dues and Fees (including fees paid for employee training activities)
750	Other Personal Services (including substitute teachers not under written contract)
790	Miscellaneous Expenses (including indirect costs)