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Office of Student Learning & Partnerships

APPENDIX E

OREGON ACCOUNTING CODES

This list shows the most commonly used object codes.  For a complete list of Oregon Accounting Codes, refer to the Program Budgeting and Accounting Manual (PBAM), available online at http://www.ode.state.or.us/sfda/pbamacct.aspx .  NOTE:  Accounting codes are subject to change and new accounting manuals are adopted in even numbered years, becoming effective July 1st of the following, odd numbered year.  The 2004 PBAM became effective July 1, 2005 and will remain in effect through June 30, 2007.

100

Salaries

340

Travel

110

Regular Salaries

341

Travel, Local in district

111

Licensed/Certified

342

Travel, out of district

112

Classified

350

Communication

113

Administrators

351

Telephone

114

Managerial- Classified

353

Postage

120

Nonpermanent Salaries

354

Advertising

121

Substitutes – Licensed/Certified

355

Printing & Binding

122

Substitutes – Classified

359

Other Communications

123

Temporary- Licensed/Certified

360

Charter School Payments

124

Temporary – Classified

370

Tuition

200

Associated Payroll Costs

371

Tuition to Other OR Districts

300

Purchased Services

372

Tuition to Districts (not OR)

310

Instructional Prof & Tech

373

Tuition to Private School

311

Instruction Services

380

Non-Instructional Professional & Tech Services

312

Instructional Improvement

400

Supplies & Materials

313

Student Services

410

Consumable Supplies & Materials

318

Professional Improvement

Costs for Non-Prof Staff

420

Textbooks

319

Other instructional, professional & technical

430

Library Books

320

Property Services

440

Periodicals

321

Cleaning Services

450

Food

322

Repairs & Maintenance

460

Nonconsumable Supplies

324

Rentals

470

Computer Software

325

Electricity

480

Computer Hardware

326

Fuel

500

Capital Outlay

327

Water & Sewer

540

Depreciable Equipment

328

Garbage

550

Depreciable Technology

330

Student Transportation

600

Other Objects

331

Reimbursable Student Trans

640

Dues & Fees

332

Non-reimbursable Student Transportation

690

Indirect Costs

43

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