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:
Fund-Department-Program-Product-Account-Class

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.

Budget Code Format Quick Guide