Revenue Account Code Quick Guide

5040 - Tuition for Community Education and Special Education

5050 - Non-taxable revenue for various charges made to students, parents, or guardians for rental or user fees for items

Musical instruments
Physical education equipment
Field trip transportation
Membership or club dues to school organizations, unless they provide access to athletic or amusement facilities
Other charges permitted by law including activity or athletic fees

Excludes all instructional tuition, admission fees, and revenue from sales.

5055 - Taxable revenue for various charges made to students, parents, or guardians for rental or user fees for items

Rental of recreation areas and athletic facilities
Parking fees
Towel fees
Memberships or club dues providing access to athletic or amusement facilities

5060 - Revenue for admissions, gate receipts, and voluntary donations relating to attendance at any event or activity sponsored by and under the control of the school board

Athletic events, fine arts performances, and exhibitions
Admissions to tournaments, post-season games and other non-regular season games, events and activities
Admissions (not classes) to:
Swimming pools (open and lap swimming)
Ice skating rinks
Tennis courts
Handball courts
Athletic fields
Admissions to MN State High School League-sponsored events and activities

5070 - Revenue received for the cost of entry fees for students to participate in athletic, scholastic, or other competitive events

Fees and admissions for field trips (except transportation costs)
Additional student travel costs
Meals and/or lodging

5096 - Revenue from philanthropic foundations, private individuals, private organizations, and others for which no repayment or special service to the contributor is expected

5099 - Revenue received from the fines, special assessments, refunds of prior year's expenditures, and any other miscellaneous revenue items not classified elsewhere

5620 - Non-taxable revenue generated from the sale of goods and services under the control of the board of education (see 5626 for taxable sales)

Fundraising by selling candy
Concession stands

5621 - Revenue from sales of materials and supplies to students including supplies for industrial arts and Family and Consumer Science classes, and any other materials sold which were originally purchased for resale to pupils

Art supplies
Books (not textbooks), encyclopedias, dictionaries, reference materials
Class rings
Graduation announcements
Magazines and periodicals sold over the counter
Pictures
Shop supplies

5626 - Taxable revenue generated from the sale of goods and services under the control of the board of education (see 5620 for non-taxable sales)

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 6 for expenses.