Regarding Their Use School districts and county superintendents of schools are required to report expenditures in accordance with the object classification plan. School districts and county superintendents of schools may also establish subclassifications of required object classifications to capture additional data for their own internal reporting requirements. Objects of expenditure represent all the things, whether goods or services, that may be purchased.
Examples are salaries, supplies, and equipment.
Objects of expenditure may be classified in many different ways. They may be grouped under summary headings, or they may be presented in great detail. Greater detail improves clarity but is more costly. The use of these objects will facilitate the preparation of budgets and the various financial reports requested by federal, state, county, and local agencies. Certificated Personnel Salaries Certificated salaries are salaries that require a credential or permit issued by the Commission on Teacher Credentialing.