1340. EXPENDITURES TO SCHOOLHOUSING AUTHORITY OR SIMILAR AGENCY.... 100 X 1340-a. Principal ... 1340-b. Interest. 1350. OTHER DEBT SERVICE......... OUTGOING TRANSFER ACCOUNTS 1400 Series 1410. EXPENDITURES TO OTHER SCHOOL DISTRICTS OR ADMINISTRATIVE UNITS IN THE STATE.... 1410-a. Tuition................ 1410-b. Transportation.. 1410-c. Miscellaneous.. 1420. EXPENDITURES TO SCHOOL DISTRICTS OR ADMINISTRATIVE UNITS IN ANOTHER STATE.... 1420-a. Tuition..... 1420-b. Transportation.. 1420-c. Miscellaneous.. 1430. TUITION TO OTHER THAN PUBLIC SCHOOLS.... 1430-a. Private Nonsectarian Schools... 1430-b. Individuals.... 100 X 100 X 100 X 101 X 101 X 101 X 101 X 102 X 102 X 102 X 102 X 102 X 102 X 102 X Explanation of code: U-Undistributed; E-Elementary Day Schools; S-Secondary Day Schools CHAPTER 4 Definitions of Expenditure Accounts THIS CHAPTER contains the definitions of expenditure accounts shown in chapter 3. The numbering of the accounts in this chapter is identical with the numbering used in chapter 3. Special reference is made to the discussion in chapter 3 concerning the adaptation of the expenditure accounts to FUND ACCOUNTING, CASH AND ACCRUAL BASES, and DOUBLE AND SINGLE ENTRY BOOKKEEPING. If accounts are kept on the accrual basis, the term EXPENDITURES includes total charges incurred, whether paid or unpaid, for current expense, capital outlay, and debt service. If accounts are kept on the cash basis, the term EXPENDITURES includes only actual disbursements for these purposes. Transfers between funds, exchanges of cash for other current assets such as the purchase of stores and investment of cash in United States bonds, payments of cash in settlement of liabilities already accounted as expenditures, and the repayment of the principal of current loans are not considered as expenditures. Refunds of taxes, refunds of tuition, refunds of transportation charges, and any other refunds which the school district makes on money received prior to the current fiscal year are recorded as expenditures under account 850, OTHER FIXED CHARGES. Such refunds which the school district makes on money received during the current fiscal year are not considered as expenditures; they are abatements of revenue, and are deducted from the appropriate revenue accounts, either directly or after accumulation under clearing account 1920, ABATEMENTS. Deductions made at the State or intermediate office in revenue from State or intermediate sources are recorded under the appropriate expenditure accounts in accordance with the purpose for which the deductions are made, and also recorded as revenue under the revenue receipt accounts. These accounts are for recording expenditures of the school district for activities under its control. Expenditures made by other agencies for services or material goods provided to the school district are not recorded under these accounts. Such services or material goods are accounted for through memoranda accounts. (See MEMORANDA ACCOUNTS in Glossary.) ADMINISTRATION 100 Series ADMINISTRATION consists of those activities which have as their purpose the general regulation, direction, and control of the affairs of the school district that are systemwide and not confined to one school, subject, or narrow phase of school activity. In recording expenditures under the 100 Series, ADMINISTRATION, it may often be necessary to prorate. For example, if administrative personnel also teach some of the time, parts of their salaries are prorated to the 200 Series, INSTRUCTION, in proportion to the time spent in teaching. See chapter 8 for guides to prorating. Expenditures such as those for the administration of a high school by a principal or the teaching of music throughout the system by a teacher are expenditures for INSTRUCTION. Expenditures for the administration of ATTENDANCE, HEALTH, TRANSPORTATION, FOOD SERVICES, STUDENT-BODY ACTIVITIES, and COMMUNITY SERVICES are recorded under the accounts for those activities. 110. SALARIES FOR ADMINISTRATION Only salaries of personnel on the payroll of the school district are recorded under account 110. None of the expense for contracted services is recorded as salaries; such expenses for administrative services are recorded under account 120, CONTRACTED SERVICES FOR ADMINISTRATION. 110-a. Salaries for the Board of Education.-Salaries or per diem of board of education members, including salaries of their secretarial and clerical assistants. When the secretary of the board is paid a salary for services in that capacity, such salary is not recorded here; it is recorded under account 110-b, Salaries for the Board Secretary's Office. Travel and other expenses of the board of education are recorded under account 130-a, Other Expenses for the Board of Education. 110-b. Salaries for the Board Secretary's Office.—The fulltime, part-time, and prorated portions of salaries for the office of the secretary of the board of education, including secretarial and clerical. When the secretary of the board is employed in another position and is paid extra salary to act as secretary of the board, such extra salary is recorded here. 110-c. Salaries for the School District Treasurer's Office.— The full-time, part-time, and prorated portions of salaries for the treasurer's office, including secretarial and clerical. 110-d. Salaries for School Elections.-The full-time, parttime, and prorated portions of salaries for services rendered in connection with any school district election, including elections of officers, bond elections (regardless of whether or not the bond issues pass), and budget and appropriation elections. 110-e. Salaries for Tax Collection. The full-time, part-time, and prorated portions of salaries for services rendered in connection with the collection of taxes. This account is used only when the school district is actually the collecting agency for school taxes. If the school district contracts for the collection of taxes with someone not on the district payroll, none of the contract cost is recorded here; it is recorded under account 120, CONTRACTED SERVICES FOR ADMINISTRATION. If taxes are collected by some other agency and turned over to the school district without charge for collection, nothing is recorded here. 110-f. Salaries for Legal Services.-The full-time, part-time, and prorated portions of salaries of legal personnel and their secretarial and clerical assistants. Salaries of legal personnel employed for or assigned to specific construction projects are not recorded here; they are recorded under the 1200 Series, CAPITAL OUTLAY. Expenditures for legal services rendered by private firms are recorded under account 120, CONTRACTED SERVICES FOR ADMINISTRATION. 110-g. Salaries for the Superintendent's Office. The fulltime, part-time, and prorated portions of salaries of the superintendent of schools and his general administrative personnel who assist him in the general administration of the school district's affairs, including the salaries of secretarial and clerical assistants. If the superintendent or other administrative personnel also teach, parts of the salaries are prorated to the 200 Series, INSTRUCTION, in proportion to the time spent in teaching. 110-h. Salaries for the Personnel Office.-The full-time, part-time, and prorated portions of salaries of personnel responsible for administering the personnel management program for the school system, including secretarial and clerical salaries for the personnel office. 110-i. Salaries for Public Relations.-The full-time, parttime, and prorated portions of salaries of personnel responsible for administering the public relations program for the school system, including secretarial and clerical salaries for public relations. 110-j. Salaries for Centralized Research. The full-time, part-time, and prorated portions of salaries of personnel who are responsible for planning and conducting research studies for the district as a whole, including secretarial and clerical salaries for such purposes. Testing programs carried on by individual schools in connection with the instructional program are not recorded here; they are recorded under the 200 Series, INSTRUCTION. Where survey staffs are hired on a contractual basis, nothing is recorded here; the entire cost is recorded under account 120, CONTRACTED SERVICES FOR ADMINISTRATION. 110-k. Salaries for School Census Enumeration.—The fulltime, part-time, and prorated portions of salaries of personnel who supervise or actually perform the census enumeration, including secretarial and clerical salaries connected with the enumeration. If the enumeration is let out on contract, none of the cost is recorded here; the entire cost is recorded under account 120, CONTRACTED SERVICES FOR ADMINISTRATION. 110-1. Salaries for the Office of Business Administration.— The full-time, part-time, and prorated portions of |