Louisiana Administrative Code › Title 28 - EDUCATION › Part XLI - Bulletin 1929-Louisiana Accounting and Uniform Governmental Handbook › Chapter 9 - Classification of Expenditures and Other Uses of Funds › Section XLI-901 - Object Codes

Current through Register Vol. 50, No. 6, June 20, 2024
A. Object codes
				necessary for reporting to the National Center for Education Statistics are
				marked with an asterisk.
B. This
				classification is used to describe the service or commodity obtained as the
				result of a specific expenditure. There are nine major object categories, each
				of which is further subdivided. Listed below are definitions of the object
				classes and selected sub-object categories.
C. 100* Salaries-amounts paid to both
				permanent and temporary LEA employees, including personnel substituting for
				those in permanent positions. This expenditure includes gross salary for
				personal services rendered while on the payroll of the LEA's.
1. 110 Salaries of Regular
				Employees-full-time, part-time, and prorated portions of the costs for work
				performed by permanent employees of the LEA.
a. 111
				Officials/Administrators/Managers-these are occupations requiring
				administrative personnel who set broad policies, exercise overall
				responsibility for execution of these policies, or direct individual
				departments or special phases of the school system. Included in this category
				are superintendents of schools; assistant, deputy and associate
				superintendents; instructional coordinators, supervisors and directors;
				principals and assistant principals; and school business officials.
b. 112 Teachers-staff members assigned the
				professional activities of instructing pupils in courses in classroom
				situations for which daily-pupil attendance figures for the school system are
				kept. Included in this category are music, band, physical education, home
				economics, librarians, special education, etc.
c. 113
				Therapists/Specialists/Counselors-staff members responsible for teaching or
				advising pupils with regard to their abilities and aptitudes, educational and
				occupational opportunities, personal and social adjustments. Included in this
				category are speech therapists, occupational therapists, physical therapists,
				guidance counselors, psychologists, social workers, assessment
				teachers/diagnosticians, and instructional specialists.
d. 114 Clerical/Secretarial-these are
				occupations requiring skills and training in all clerical-type work including
				activities such as preparing, transcribing, systematizing, or preserving
				written communication and reports, or operating such mechanical equipment as
				bookkeeping machines, typewriters and tabulating machines. Included in this
				category are bookkeepers, messengers, office machines operators, clerk-typist,
				stenographers, statistical clerks, dispatchers, and payroll clerks.
e. 115 Para-Professionals/Aides-staff members
				working with students under the direct supervision of a classroom teacher or
				under the direct supervision of a staff member performing
				professional-educational-teaching assignments or assisting in the
				transportation of students on a regular schedule. Included in this category are
				teacher aides, library aides, bus aides, etc.
f. 116 Service Workers-staff members
				performing a specialized service; included in this category are cafeteria
				workers, bus drivers, school security guards, custodians, etc.
g. 117 Skilled Crafts-occupations in which
				workers perform jobs that require special manual skill and a thorough and
				comprehensive knowledge of the process involved in the work, which is acquired
				through on-the-job training and experience or through apprenticeship or other
				formal training programs. Included in this category are mechanics,
				electricians, heavy equipment operators, carpenters, etc.
h. 118 Degreed Professionals-occupations
				requiring a high degree of knowledge and skills acquired through at least a
				baccalaureate degree or its equivalent. This classification normally includes
				nurses, architects, lawyers, accountants, etc.
i. 119 Other Salaries-other staff members
				other than those classified above.