GASB 84 Sub-Account Matrix
Table 1: Sub-Account Matrix for Receipts
Sub-Account | Sub-Account Description |
415000: Investment Income |
- Checking account interest/dividends posted to account
- Savings account interest /dividends posted to account
- Investment account interest/dividends posted to account
- Checks received for interest/dividends paid
|
417010: Fees, Activities |
- Cheer and Drill fees Fundraiser sales Gate Receipts Book Fair sales
- Pepsi Checks Yearbook sales Commission Checks Dance entry fees
- Field Trips fees: Zoo, Explora, Museum of Natural History, etc.
- Student Parking fees ID replacement fees PE uniforms
- Snackbar/ Concession revenue
- Social Committee Dues
- AP Testing
|
417020: Fees, Educational |
- Class fees charged eCADEMY fees
- Summer School registration charges
- Textbooks charges for lost/damaged books Library Fees/Fines
- Rental fees for instruments, choir robes, etc
- Agenda replacements
|
419200: Donations |
- Checks from Intel, Target, Smiths/Kroger, Albertsons, etc.
- Special fundraiser: Pennies for Patients, Red Cross, Families in Need, etc.
- Contributions/ Donations from private citizens or companies
- Jog-A-Thon, Jump Rope for Heart
- All Grant awards
|
Table 2: Sub-Account Matrix for Purchase Orders and Checks
Sub-Account | Sub-Account Description |
533300: Travel, Out-of-Town |
- Car, rental, and fuel reimbursement
- Shuttles, taxi, Uber, Lyft reimbursements
- Feed while traveling
- Incidentals during travel
|
559150: Contract Services |
- All payments to APS Board of Ed regardless of what is on PO APS TMC for buses
- Competition charges for all groups, registrations, scholarships
- Admission Fees for Field Trips, Prom Venues, Payments for donor payouts
- Printing: yearbook, newspaper, pictures from Sam's
- Services with tangible items, All on STOP/GO list
- Bank fees, Memberships, Utility bills paid by school
- Pay for AP Testing, etc., Supplies from APS Warehouse
|
561160: Food |
- Lunch for PD, end of year parties, etc.
- Snacks for testing
- Lunch for custodian day, etc.
- Perfect attendance lunch Lunch with the principal
- Reimbursement for food
|
561180: Supplies |
- Supplies, Software, Temporary change funds
- Food for culinary arts lab, Music for band and chorus
- Office supplies, Ink, Paper, Art Supplies, Industrial Arts
- Spirit Wear, Uniforms, Incentives for students & teachers
- Gasoline reimbursement while traveling, Subscriptions
- Snack Bar supplies, Food for resale, Fundraiser items
- Reimbursements for supplies, Subscriptions
|
573320: Assets ($50-$999) |
- Small equipment over $50 but under $1000
- Refrigerators, Microwaves, TV
- PE Equipment, Tools, Cameras, Some furniture
- Leaf Blower, Trimmers, Hedgers/edgers, Lawn Mowers
- Printers
|
This page was last updated on:
October 31, 2022.