Budget Code Format Quick Guide
SPPS budget codes are 19-digits long and have six components. The codes must be written in sequence, with a hyphen between each component.
In order, these components go:
The lists included here represent examples and are not all inclusive.
Fund - 2 digits
The source of the money. Schools and programs typically have funding from more than one source. Each fund has guidelines as to how the money can be spent.
- 01 General Fund
- 19 Intraschool Fund
- 21 Compensatory Fund
- 29 Fully Financed - General
- 31 Referendum Fund
Department - 3 digits
The department number assigned to the district, your school or program.
- 005 District Wide
- 210 Central High School
Program - 3 digits
The instructional services or support services being provided.
- 203 Elementary Education
- 211 Secondary Education
- 291 Co-curricular Activities (non-athletics)
- 720 Student Wellness
Product - 3 digits
Defines a specific local, federal or state project or source of funds.
- 302 Operating Capital
- 316 Staff Development
- 599 Federal Grant
Account - 4 digits
Identifies the service or commodity purchased.
- 6140 Licensed Classroom Teacher
- 6430 Non-Individualized Instructional Material
- 5050 Rental of instruments or physical education equipment
Class - 4 digits
Allows for a further breakdown to describe or identify an activity. It is used for further detail with separate grants/projects.
- 2300 Title I
For a thorough breakdown on budget codes, see the Uniform Financial Accounting and Reporting System (UFARS) manual. Note: UFARS account codes are three digit numbers without the leading 5 for revenue or 6 for expenses.