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GASB 84 Sub-Account Matrix

Table 1: Sub-Account Matrix for Receipts
Sub-Account Sub-Account Description
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
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
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
  • 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-AccountSub-Account Description
  • Car, rental, and fuel reimbursement
  • Shuttles, taxi, Uber, Lyft reimbursements
  • Feed while traveling
  • Incidentals during travel
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
  • 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 
  • 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
  • Small equipment over $50 but under $1000
  • Refrigerators, Microwaves, TV
  • PE Equipment, Tools, Cameras, Some furniture 
  • Leaf Blower, Trimmers, Hedgers/edgers, Lawn Mowers
  • Printers