Chart of Accounts - Descriptions
Revenues and Expenditures
For School Divisions
Saskatchewan Association of School Business
Officials – SASBO, Finance Committee
Ministry of Education: Education Funding
Branch
Last Updated: May 2018
Table of Contents REVENUES
PROPERTY TAXATION (1-1-01-000-000-xxx-xxx) ................................................................... 1
GRANTS (1-1-02-000-000-xxx-xxx) ............................................................................................. 3
TUITION AND RELATED FEES (1-1-03-000-000-xxx-xxx) ..................................................... 5
SCHOOL GENERATED FUNDS (1-1-04-000-000-xxx-xxx) ...................................................... 8
OTHER REVENUE (1-1-05-000-000-xxx-xxx) .......................................................................... 11
COMPLEMENTARY SERVICES (1-1-07-000-000-xxx-xxx) ................................................... 13
EXTERNAL SERVICES (1-1-08-000-000-xxx-xxx) .................................................................. 21
EXPENDITURES
GOVERNANCE (1-2-10-000-000-xxx-xxx) ............................................................................... 29
ADMINISTRATION (1-2-11-000-000-xxx-xxx) ........................................................................ 33
INSTRUCTION (1-2-12-000-000-xxx-xxx) ................................................................................ 40
PLANT OPERATION AND MAINTENANCE (1-2-13-000-000-xxx-xxx) .............................. 51
STUDENT TRANSPORTATION (1-2-14-000-000-xxx-xxx) .................................................... 59
TUITION AND RELATED FEES (1-2-15-000-000-xxx-xxx) ................................................... 68
SCHOOL GENERATED FUNDS (1-2-16-000-000-xxx-xxx) .................................................... 69
OTHER EXPENSES (1-2-17-000-000-xxx-xxx) ......................................................................... 72
COMPLEMENTARY SERVICES (1-2-21-000-000-xxx-xxx) ................................................... 75
EXTERNAL SERVICES (1-2-22-000-000-xxx-xxx) .................................................................. 95
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 1
PROPERTY TAXATION (1-1-01-000-000-xxx-xxx)
This section describes the various types of tax revenues received by the school division.
It is recommended that separate accounts (Program/Location codes) be set up for each
municipality to facilitate an efficient property tax reconciliation process.
Total Tax Levy (1-1-01-001-000-xxx-xxx)
This group details the tax levies placed on properties by municipalities.
Rural Levy (1-1-01-001-001-xxx-xxx)
Report the gross taxes levied by each rural municipality on behalf of the school division.
Urban Levy (1-1-01-001-002-xxx-xxx)
Report the gross taxes levied by each urban municipality on behalf of the school division.
Supplemental Levy (1-1-01-001-004-xxx-xxx)
Report the gross taxes levied by each municipality for supplemental levy, unless the levy
has already been included in the rural levy or urban levy.
Grants in Lieu of Taxes (1-1-01-002-000-xxx-xxx)
This group details the grants paid in lieu of taxes by the federal government, provincial
government, railways and other exempt properties.
Federal Government (1-1-01-002-005-xxx-xxx)
Report the total revenue that the school division receives as a grant in lieu of taxes on
exempt federal assessment such as post offices, research stations, federal land, etc.
Provincial Government (1-1-01-002-006-xxx-xxx)
Report the total revenue that the school division receives as a grant in lieu of taxes on
exempt provincial assessment such as SaskTel, Sask Power, Sask Energy, provincial
buildings and land, etc.
Railways (1-1-01-002-007-xxx-xxx)
Report the total revenue that the school division receives as a grant in lieu of taxes on
exempt railway assessment
Other (1-1-01-002-999-xxx-xxx)
Report the total revenue for any other grant in lieu of taxes received by the school
division on Housing Authority and other exempt properties.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 2
Treaty Land Entitlement – TLE (1-1-01-003-000-xxx-xxx)
This group details the annual revenues recognized from treaty land entitlement settlements. The
revenue is to be recognized on the same basis as the local revenue recognition for Operating
Grants.
Urban/Rural Non-Tax Loss Compensation Fund (1-1-01-003-008-xxx-xxx)
Report the recognized revenue for the current year from any treaty land entitlement
settlement that is not paid out of the provincial School Division Tax Loss Compensation
Fund. These would be urban and northern treaty land entitlement settlement agreements
negotiated directly with the Indian Band by the school division.
Rural Tax Loss Compensation Fund (1-1-01-003-009-xxx-xxx)
Report the recognized revenue for the current year from any treaty land entitlement
settlements paid to the school division out of the provincial School Division Tax Loss
Compensation Fund. These would be rural treaty land entitlement settlements for which
the school division receives its compensation from the province, rather than from the
Indian Band.
House Trailer Fees (1-1-01-004-000-xxx-xxx)
This group details the revenue received from municipalities as a result of levying a license fee on
house trailers located in trailer or mobile home parks in the municipality.
Other (1-1-01-004-999-xxx-xxx)
Report the total revenue for house trailer fees.
Additions to Levy (1-1-01-005-000-xxx-xxx)
This group details amounts that are assessed for tax penalties and other miscellaneous tax related
revenues for which there is not otherwise a more appropriate category.
Penalties (1-1-01-005-010-xxx-xxx)
Report the total amount of penalties assessed in the current year for late payments and tax
arrears.
Other (1-1-01-005-999-xxx-xxx)
Report the amount of any other tax-related additions that are not otherwise to be included
in another category.
Do not include any amounts or adjustments (e.g. corrections to prior years) related to tax levy,
grants in lieu, treaty land entitlement, house trailer fees, or any item for which there is a specific
category. Those adjustments made in the current year to correct amounts reported in prior years
are to be made to the same category as where the item was initially reported.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 3
Note: because of the limited use of this category, it should only be used in those rare situations
where it is not appropriate to make an adjustment to a more specific tax revenue account.
Deletions from Levy (1-1-01-006-000-xxx-xxx)
This group details amounts deleted by discounts, cancellations, etc.
Cancellations (1-1-01-006-013-xxx-xxx)
Report the amount of cancellations deducted from the tax levies by the municipalities.
Other (1-1-01-006-999-xxx-xxx)
Report any other deletions from the tax levies that are not otherwise to be included in
another category.
Do not include any amounts or adjustments (e.g. corrections to prior years) related to tax levy,
grants in lieu, treaty land entitlement, house trailer fees, or any item for which there is a specific
category. Those adjustments made in the current year to correct amounts reported in prior years
are to be made to the same category as where the item was initially reported.
GRANTS (1-1-02-000-000-xxx-xxx)
This section describes the various grants received by the school division from external parties to
support the operating and capital activities of the school division.
Ministry of Education Grants (1-1-02-010-000-xxx-xxx)
Operating Grant (1-1-02-010-020-xxx-xxx)
Report all amounts received from the Ministry of Education that are included in the
monthly operating grant, except as outlined in the note below.
This includes both the amounts coming from the Funding Distribution Model components as
well as monthly grant adjustments (i.e. new principal and interest payments) and reimbursements
(i.e. Supplementary Employment Benefit (SEB) and internship) included in the monthly
operating grant.
Note: Exceptions to the above include amounts in the Distribution Funding model that are
conditional in nature and thus, are reported separately within the financial statements. These
include:
Complementary Services (Pre-K funding) (1-1-07-000-000-xxx-xxx) and
External Services (Associated schools)
(1-1-08-000-000-xxx-xxx).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 4
Capital Grants (1-1-02-010-023-xxx-xxx)
Report all grants received or receivable for the province’s contribution to capital projects
or other capital expenditures.
Preventative, maintenance and renewal (PMR) funding is also reported in this account.
Grants for capital projects are to be reported as revenue in the same year the transfer is
authorized, all eligibility criteria have been met, the amount can be estimated and collection is
reasonably assured except when, and to the extent, stipulations by the transferor give rise to an
obligation that meets the definition of a liability.
Other (1-1-02-010-999-xxx-xxx)
Report all other grants that are not included in the operating grants account (1-1-02-010-
020-xxx-xxx) and are received from Ministry of Education to support the school
division’s operations.
Other Provincial Grants (1-1-02-020-000-xxx-xxx)
Capital Grants (1-1-02-020-023-xxx-xxx)
Report any capital grants received from other organizations within the Government of
Saskatchewan reporting entity that are consolidated into the Summary Financial Statements.
This would include such organization as:
Other government ministries (e.g. Social Services, Justice, etc.)
School Divisions
Health Regions
Regional Colleges
Government Boards and Agencies
Note: This does not include crown corporations, which are included in Grants from Others.
Non Capital Grants (1-1-02-020-025-xxx-xxx)
Report any operating grants received from other organizations within the Government of
Saskatchewan reporting entity that are consolidated into the Summary Financial Statements.
This would include such organization as:
Other government ministries (e.g. Social Services, Justice, etc.)
School Divisions
Health Regions
Regional Colleges
Government Boards and Agencies
Note: This does not include crown corporations, which are included in Grants from Others.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 5
Federal Grants (1-1-02-025-000-xxx-xxx)
Federal Capital Grants (1-1-02-025-023-xxx-xxx)
Report any grants received from the federal government for capital purposes.
Do not include the capital portion of Federal/First Nations tuition fees. The capital portion of
these fees is to be reported in the Tuition and Related Fees revenue section.
Federal Non Capital Grants (1-1-02-025-030-xxx-xxx)
Report any grants received from the federal government to support the school division’s
operations.
Do not include any tuition and related fees received from the federal government for First
Nations Indian Band students. These fees are to be reported in the Tuition and Related Fees
revenue section.
Grants from Others (1-1-02-030-000-xxx-xxx)
Capital Grants (1-1-02-030-023-xxx-xxx)
Report any grants received from other external parties (e.g. crown corporations,
municipal governments, non-profit organizations, etc.) for capital purposes.
Others (1-1-02-030-999-xxx-xxx)
Report any grants received from other external parties (e.g. crown corporations,
municipal governments, non-profit organizations, etc.) to support the school division’s
general operations.
TUITION AND RELATED FEES (1-1-03-000-000-xxx-xxx)
This section includes the fees received by the school division to provide education and related
services to students who are not residents of the school division, such as students who reside in
other school divisions, First Nations students, foreign students, etc.
Tuition Fees (1-1-03-040-000-xxx-xxx)
This category includes the fees received for providing basic education and support services (e.g.
special education) to students who are not residents of the school division.
School Divisions (1-1-03-040-040-xxx-xxx)
Report the tuition fees received from other school divisions.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 6
Federal Government (1-1-03-040-041-xxx-xxx)
Report the tuition fees received from the federal government.
Do not include tuition fees that are paid by the federal government on behalf of First Nation
students. These fees should be included in the Tuition Fees – First Nations category.
Do not include the capital portion of tuition fees. The capital portion is to be reported as revenue
in account 1-1-03-044-041-xxx-xxx.
First Nations (1-1-03-040-042-xxx-xxx)
Report the tuition fees received from First Nations Indian Bands, including tuition fees
that are paid by the federal government on behalf of First Nation students.
Do not include the capital portion of tuition fees. The capital portion is to be reported as revenue
in account 1-1-03-044-042-xxx-xxx.
Individuals & Others Parties (1-1-03-040-043-xxx-xxx)
Report the tuition fees received from individuals and other parties.
Transportation Fees (1-1-03-041-000-xxx-xxx)
This category includes the fees received for providing transportation services to students who are
not residents of the school division.
School Divisions (1-1-03-041-040-xxx-xxx)
Report the transportation fees received from other school divisions.
Federal Government (1-1-03-041-041-xxx-xxx)
Report the transportation fees received from the federal government.
Do not include transportation fees that are paid by the federal government on behalf of First
Nation students. These fees should be included in the Transportation Fees – First Nations
category.
First Nations (1-1-03-041-042-xxx-xxx)
Report the transportation fees received from First Nations Indian Bands, including
transportation fees that are paid by the federal government on behalf of First Nation
students.
Individuals & Others Parties (1-1-03-041-043-xxx-xxx)
Report the transportation fees received from individuals and other parties.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 7
Other Related Fees (1-1-03-042-000-xxx-xxx)
This category includes the other non-tuition, non-transportation fees related to the provision of
education services provided to students who are not residents of the school division. This might
include, for example, fees from other school divisions for a share of administration costs, etc. in
relation to services provided to non-resident students.
School Divisions (1-1-03-042-040-xxx-xxx)
Report the other related fees received from other school divisions.
Federal Government (1-1-03-042-041-xxx-xxx)
Report the other related fees received from the federal government.
Do not include other related fees that are paid by the federal government on behalf of First
Nation students. These fees should be included in the Other Related Fees – First Nations
category.
First Nations (1-1-03-042-042-xxx-xxx)
Report the other related fees received from First Nations Indian Bands, including fees
that are paid by the federal government on behalf of First Nation students.
Individuals & Others Parties (1-1-03-042-043-xxx-xxx)
Report the other related fees received from individuals and other parties.
Federal/First Nations Capital Fees (1-1-03-044-000-xxx-xxx)
This category includes the portion of tuition fees received from the federal government and First
Nations Indian Bands that is designated for capital purposes in accordance with ministry policy.
The capital portion of the tuition fees is comprised of a provincial share and a school division
share. Ministry‘s policy requires that these funds be placed in separate reserves to be spent as
follows:
Provincial share – the funds, along with accumulated interest, are to be applied to the
provincial share of future capital projects approved by the school division and the ministry.
School division share – the school division has full discretion over the use of these funds on
ministry approved capital projects.
Annually, any of the above unspent capital funds are to be treated as a financial liability within
deferred revenues account (1-4-61-930-810-xxx-xxx).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 8
Federal Government (1-1-03-044-041-xxx-xxx)
Report the capital portion of tuition fees received from the federal government.
Do not include the capital portion of tuition fees that are paid by the federal government on
behalf of First Nation students. These fees should be included in the Federal/First Nations
Capital Tuition Fees – First Nations category.
First Nations (1-1-03-044-042-xxx-xxx)
Report the capital portion of tuition fees received from First Nations Indian Bands,
including the capital portion of tuition fees that are paid by the federal government on
behalf of First Nation students.
SCHOOL GENERATED FUNDS (1-1-04-000-000-xxx-xxx)
This section details the revenue for services and programs that meet the definition of School
Generated Funds.
School Generated Funds – Definition:
School Generated Funds are those services and programs for which the school collects fees and
takes on fundraising activities. These activities should be specific to the promotion of curricular and
non-curricular activities. Curricular programs are those that relate directly to programs offered by
the school curriculum and support the curriculum. An example of curricular revenues is Industrial
Arts fees used to offset material costs for the industrial arts program. Non-curricular are those
activities and programs put on by the school over and above the regular curricular programming
to enhance the overall educational experience for the students. Examples of non-curricular are
fees collected to support clubs and sports teams, and fundraising events to raise funds for classroom
computers.
School Generated Funds - Full-Costing of Programs:
School Generated Funds expenses are to include the full cost of delivering the programs. This
means any revenues received must be deposited in-tact that is directly attributable to those
programs.
Where costs are shared with other programs, the school division must establish a reasonable
method to allocate costs between programs.
Funds collected for a specified purpose must be used for that purpose.
The nature of School Generated Funds is that they tend to continue from year to year and as a
result there will be a desire to appropriate surpluses for School Generated Funds programs at the
August 31st year-end.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 9
School Generated Funds programs should not run at a deficit. If at year-end a deficit exists, the
deficit should be offset to another School Generated Funds program. The school division should
have procedures in place should this situation arise.
School Generated Funds Revenue Account Code Structure – Object Codes:
School Generated Funds object codes are used to denote whether a revenue or expense item has a
Curricular or Non-Curricular purpose.
School Generated Funds Revenue Account Code Structure – Program Codes:
School Generated Funds programs use a common set of account codes for program revenues and
expenditures. Program codes are then used to identify the specific School Generated Funds
program to which the revenue relates.
As an example, a school division may have the following School Generated Funds programs:
Student Representative Council (SRC)
Canteen
Industrial Arts
The school division would then set up Program codes for each of these programs, as follows:
P01 - SRC
P02 - Canteen
P03 – Industrial Arts
P04 - Fundraising
School Generated Funds revenue for each of the programs would then be recorded to the
following accounts:
1-1-04-075-065-P03-xxx – School Generated Funds-Curricular-Student Fee-Industrial Arts
1-1-04-080-065-P04-xxx – School Generated Funds-Non-Curricular-Fundraising-
Fundraising
School Generated Funds –Revenue Accounts (1-1-04-000-000-xxx-xxx):
Curricular (Credit Courses) (1-1-04-075-000-xxx-xxx)
Student Fees (1-1-04-075-065-xxx-xxx)
Student fees are collected in direct support of programs offered by the school curriculum.
Examples include:
Industrial arts student fee collected to cover the cost of wood products used by the student
on projects they will take home.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 10
Welding student fee collected to cover the cost of the metal used by the student on projects
they will take home.
The nature of student fees collected at the elementary school level may be difficult to determine
whether they should be reported as curricular or non-curricular. Materiality will come into play.
If the majority of the student fees collected are for programming, then all student fees would be
reported as curricular. If the majority of the student fees are for school events, then all student
fees would be reported as non-curricular.
All curricular student fees should be charged to this sub-object code.
Non-Curricular (1-1-04-080-000-xxx-xxx)
Commercial sales - GST (1-1-04-080-060-xxx-xxx)
To this account report sales activity that attracts the GST (where the yearly gross sales exceed
$50,000). School division activity that attracts the GST include: vending machine sales, school
stores.
Note: Cafeteria sales should remain in External Services.
In the event that your school division has other activity that attracts the GST, it should be coded
to this account, as well.
Commercial sales - Non-GST (1-1-04-080-061-xxx-xxx)
To this account report commercial sales activity that does not attract the GST.
Fundraising (1-1-04-080-063-xxx-xxx)
This account is set up to capture fundraising initiatives carried on by the school.Examples
include:
Raising funds to build a creative playground.
Raising funds for school computer equipment.
Raising funds to support traveling teams, SRC activities etc.
Grants and partnerships (1-1-04-080-064-xxx-xxx)
Schools may receive funding from services groups and other agencies to support very specific
purpose projects or initiatives. In conjunction with these funds, typically the funding providers
request a report of expenditures and outcomes post completion of the project. Examples are
Breakfast for Learning, TIPP grants, partnerships.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 11
Student Fees (1-1-04-080-065-xxx-xxx)
This account is intended to capture revenue from students for membership or
participation. Examples include:
Graduation fees
SRC fees
Yearbook
Fees collected by sports teams to support their programs
Other extra-curricular clubs
The nature of student fees collected at the elementary school level may be difficult to determine
whether they should be reported as curricular or non-curricular. Materiality will come into play.
If the majority of the student fees collected are for programming, then all student fees would be
reported as curricular. If the majority of the student fees are for school events, then all student
fees would be reported as non-curricular.
Other (1-1-04-080-999-xxx-xxx)
This account would capture any incoming school-based revenue that is not covered by
the other revenue categories.
Examples include:
External cash contributions to clubs and teams.
Interest (generated of school generated funds).
GST rebates (generated by school generated funds).
OTHER REVENUE (1-1-05-000-000-xxx-xxx)
This section describes all other revenues received by the school division for current operating
purposes that have not been specifically described in the foregoing revenue categories.
Miscellaneous Revenue (1-1-05-090-000-xxx-xxx)
This category reports miscellaneous revenues received from non-government sources for the
provision of various goods and services that do not fall into any of other revenue items listed
below.
Fees (1-1-05-090-046-xxx-xxx)
Report the revenue from non-refundable fees charged to students for use of school
division materials or equipment not normally provided by the school division.
Capital Revenues – Capital Tuitions and Sale of School Buildings (1-1-05-090-047-xxx-xxx)
Report revenues recognized during the reporting period from capital tuitions and sale of
school buildings that was initially recorded as deferred revenues.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 12
Reimbursements (1-1-05-090-048-xxx-xxx)
This account reports miscellaneous reimbursements of costs by non-government sources.
Note: Reimbursements paid by the Ministry of Education included in the monthly operating
grant (i.e. Supplementary Employment Benefit (SEB) and internship) are not reported in this
account, please use Operating Grant (1-1-02-010-020-xxx-xxx).
Do not include amounts that are significant or that meet the criteria of a “trust” in accordance
with CICA Public Sector Accounting Board (PSAB) standards. These amounts are to be netted
against the related expense and, where significant, disclosed in a note to the financial statements.
Other (1-1-05-090-999-xxx-xxx)
Report revenue received from outside parties for miscellaneous operating related
purposes for which a more specific revenue category does not exist.
Sales and Rentals (1-1-05-091-000-xxx-xxx)
This group details revenue from the sale of materials and rental of school division owned
equipment and facilities.
Food Sales (1-1-05-091-045-xxx-xxx)
Report the revenue from miscellaneous food sales. Do not include food sales from
Complementary Services (e.g. community lunch program) or External Services (e.g.
general cafeteria operations) which are to be reported as revenue of those programs.
Sale of Materials (1-1-05-091-049-xxx-xxx)
Report the revenue from the sale of any educational or other materials.
Rentals (1-1-05-091-050-xxx-xxx)
Report the revenue from the rental of school division owned equipment and facilities
(e.g. rental of the gym to a community group). Do not include properties that are
reported in External Services, such as residences.
Sale of Non-Capital Assets (1-1-05-091-051-xxx-xxx)
Report the proceeds from the sale of any non-capital asset, such as non-capital furniture,
non-capital equipment, etc. Non-capital assets are those assets that have not been
capitalized as tangible capital assets (e.g. land, buildings, etc.) by the school division.
Do not include the proceeds from the sale of tangible capital assets. These proceeds are to be
reported in conjunction with entries to record the disposition of tangible capital assets and related
gains or loss on disposal.
Other (1-1-05-091-999-xxx-xxx)
Report the revenue from other miscellaneous sales and rentals.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 13
Investments (1-1-05-092-000-xxx-xxx)
This category details revenues received from investments of the school division.
Interest and Dividends (1-1-05-092-055-xxx-xxx)
Report the interest and dividend revenue on investing surplus operating funds or
operating fund bank balances, including patronage dividends received from co-operative
associations.
Other (1-1-05-092-999-xxx-xxx)
Report other investment income earned on operating funds and investments.
Tangible Capital Assets/Capital Investments (1-1-05-093-000-xxx-xxx)
This category details gains from disposal of tangible capital assets and interest and dividends
earned on capital reserves held by the school division.
Gain on disposal of tangible capital assets (1-1-05-093-052-xxx-xxx)
Report proceeds in excess of net book value on disposal of a tangible capital asset.
Interest and Dividends (1-1-05-093-055-xxx-xxx)
Report the interest and dividend revenue on investments held in relation to capital
reserves.
COMPLEMENTARY SERVICES (1-1-07-000-000-xxx-xxx)
This section details the revenue for services and programs that meet the definition of a
complementary service.
Complementary Services – Definition:
Complementary services are those services and programs where the primary purpose is other than
K-12 learning/learning support, but which have the specific objective of enhancing the school
division’s ability to successfully deliver its K-12 curriculum/learning programs. Examples of
complementary services include Pre-K programs, non-learning supports, etc.
Complementary Services – Recipients of Programs and Services:
Recipients of complementary services and programs include:
K-12 students of the school division (including tuition revenue and expenditure K-12
students)
Pre-K, families and other individuals in the school division’s communities
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 14
Complementary Services – Programs and Services:
Complementary services include the following programs and services:
All Prek-K programs
Non-learning support activities:
o Services in which the primary purpose is other than learning or learning support
but which have a specific objective of enhancing the school division’s ability to
successfully deliver its K-12 curriculum/learning programs, e.g.:
programs where the primary purpose is non-learning (e.g. social, health,
recreation, culture, justice, etc.)
school/learning linked programs directed to non-K-12 recipients (e.g. pre-
K, families, community, etc.)
Portion of the following programs and services where the primary purpose is other than
learning/learning support but which have a specific objective of enhancing the school
division’s ability to successfully deliver its K-12 curriculum/learning (e.g. primary
purpose is social, health, recreation, culture, justice, etc.)
o Indian/Métis programs
o Youth in Custody (e.g. transition programs)
o Community School
o Retrieval School (e.g. open custody, behavioral issues)
Early Childhood / Pre-K Programs (e.g. Kids First, early intervention, special education
services for designated Pre-K, etc.)
Programs for At-Risk Families (e.g. Family Advisory Program, Family Resource Worker,
Social Worker/School Counselor, etc.)
Nutrition/community lunch program (re: primary purpose is socio-economic, rather than
educational)
Sports, culture, recreation and other programs where the primary purpose is other than
learning/learning support (e.g. community recreation programs)
Student Mentoring programs, where the primary purpose is other than learning/learning
support (e.g. Big Brothers)
Community Services Integration/Liaison (e.g. school division’s share of Regional
Intersectoral Coordinator, Regional Intersectoral Committee costs, etc.)
Programs that provide special services to students where the primary purpose is other
than learning/learning support, but which have a specific objective of enhancing the
school division’s ability to successfully deliver its K-12 curriculum/learning programs to
that group of students (e.g. VISA Students Program).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 15
Complementary Services - Full-Costing of Programs:
Complementary services expenses are to include the full cost of delivering the programs. This
includes any tuition fees, administrative, instructional, plant operation, transportation and capital
costs that are directly attributable to those programs.
Where costs are shared with other programs, the school division must establish a reasonable
method to allocate costs between complementary services and the other program(s).
Complementary Services - Partnership Arrangements – Proportional Consolidation:
Joint arrangements that meet the criteria of a partnership in accordance with CICA Public Sector
Accounting Board (PSAB) standards are to be accounted for in accordance with those standards
using the proportional consolidation method.
In accordance with PSAB section PS 3060, a “partnership” is a contractual arrangement between
the school division and an outside party or parties, with all of the following characteristics:
partners co-operate to achieve common goals
the partners make a financial investment in the partnership
partners share control of decisions relating to the financial and operating policies
partners share, on an equitable basis, the risk and benefits of the partnership
Proportional consolidation requires the following practices for accounting for partnership
arrangements:
Each partner reports their proportional share of the revenue and expenses on line-by-line
basis.
The managing school division would report only their proportional share of revenue and
expenses.
The non-managing partner school divisions would report their share of revenue and
expenses on line-by-line basis.
Examples of partnership arrangements include:
Shared Services
Regional Intersectorial Committees
Other shared staff and program arrangements
Complementary Services - Financial Statements Note Disclosure
School divisions must provide financial statement note disclosure of all complementary services
revenues and expenses, by program. Programs that are not significant to warrant separate
disclosure should be summarized in an “Other Programs” category. Please refer to the Audited
Financial Statements template for an example of the disclosure note.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 16
Complementary Services Revenue Account Code Structure – Program Codes:
Complementary services programs use a common set of account codes for program revenues.
Program codes are then used to identify the specific complementary services program to which
the revenue relates.
As an example, a school division may have the following complementary services programs:
Pre-K Programs
Community & Inter-agency Liaison
Pre-Natal Outreach
The school division would then set up Program codes for each of these programs, as follows:
001 - Pre-K Programs
002 - Community & Inter-agency Liaison
003 - Pre-Natal Outreach
Operating Grant revenue for each of the programs would then be recorded to the following
accounts:
1-1-07-010-020-001-xxx – Operating Grant - Pre-K Programs
1-1-07-010-020-002-xxx – Operating Grant - Community & Inter-Agency Liaison
1-1-07-010-020-003-xxx - Operating Grant - Pre-Natal Outreach
Complementary Services – Common Revenue Accounts:
Ministry of Education Grants (1-1-07-010-000-xxx-xxx)
Operating Grant (1-1-07-010-020-xxx-xxx)
Report operating funding received from Ministry of Education for complementary
services included within the monthly operating grant payment (i.e. portion of the monthly
operating grant designated for PreK).
Capital Grants (1-1-07-010-023-xxx-xxx)
Report all grants received or receivable for the province’s contribution to capital projects
or other capital expenditures for complementary service programs.
Grants for capital projects are to be reported as revenue in the same year the transfer is
authorized, all eligibility criteria have been met, the amount can be estimated and collection is
reasonably assured except when, and to the extent, stipulations by the transferor give rise to an
obligation that meets the definition of a liability.
Other (1-1-07-010-999-xxx-xxx)
Report all other grants that are received from Ministry of Education for complementary
services that are not included in the two categories above.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 17
Other Provincial Grants (1-1-07-020-000-xxx-xxx)
Capital Grants (1-1-07-020-023-xxx-xxx)
Report any capital grants received for complementary services programming from other
organizations within the Government of Saskatchewan reporting entity that are
consolidated into the Summary Financial Statements. This would include such
organization as:
Other government ministries (e.g. Social Services, Justice, etc.)
School Divisions
Health Regions
Regional Colleges
Government Boards and Agencies
Note: This does not include crown corporations, which are included in Grants from Others
Non Capital Grants (1-1-07-020-025-xxx-xxx)
Report any operating grants received for complementary services programming from
other organizations within the Government of Saskatchewan reporting entity that are
consolidated into the Summary Financial Statements. This would include such
organization as:
Other government ministries (e.g. Social Services, Justice, etc.)
School Divisions
Health Regions
Regional Colleges
Government Boards and Agencies
Note: This does not include crown corporations, which are included in Grants from Others
Federal Grants (1-1-07-025-000-xxx-xxx)
Capital Grants (1-1-07-025-023-xxx-xxx)
Report any capital grants received from the federal government for complementary
service programs.
Non Capital Grants (1-1-07-025-030-xxx-xxx)
Report any operational grants received from the federal government for complementary
services.
Do not include any tuition and related fees received from the federal government for First
Nations Indian Band students. These fees are to be reported in account –1-07-040-042-xxx-xxx.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 18
Grants from Others (1-1-07-030-000-xxx-xxx)
Capital Grants (1-1-07-030-023-xxx-xxx)
Report any capital grants received from other external parties (e.g. crown corporations,
municipal governments, non-profit organizations, etc.) for complementary service
programs.
Other (1-1-07-030-999-xxx-xxx)
Report any operating grants received from other external parties (e.g. crown corporations,
municipal governments, non-profit organizations, etc.) for complementary services.
Tuition Fees (1-1-07-040-000-xxx-xxx)
This category includes the tuition fees received for providing complementary services and
programs to students and other program recipients.
School Divisions (1-1-07-040-040-xxx-xxx)
Report the tuition fees received from other school divisions.
Federal Government (1-1-07-040-041-xxx-xxx)
Report the tuition fees received from the federal government.
Do not include tuition fees that are paid by the federal government on behalf of First Nation
students. These fees should be included in the Tuition Fees – First Nations category.
First Nations (1-1-07-040-042-xxx-xxx)
Report the tuition fees received from First Nations Indian Bands, including tuition fees
that are paid by the federal government on behalf of First Nation students.
Individuals & Other Parties (1-1-07-040-043-xxx-xxx)
Report the tuition fees received from individuals and other parties.
Transportation Fees (1-1-07-041-000-xxx-xxx)
This category includes the transportation fees received for providing complementary services
and programs to students and other program recipients.
School Divisions (1-1-07-041-040-xxx-xxx)
Report the transportation fees received from other school divisions.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 19
Federal Government (1-1-07-041-041-xxx-xxx)
Report the transportation fees received from the federal government.
Do not include transportation fees that are paid by the federal government on behalf of First
Nation students. These fees should be included in the Transportation Fees – First Nations
category.
First Nations (1-1-07-041-042-xxx-xxx)
Report the transportation fees received from First Nations Indian Bands, including
transportation fees that are paid by the federal government on behalf of First Nation
students.
Individuals & Other Parties (1-1-07-041-043-xxx-xxx)
Report the transportation fees received from individuals and other parties.
Other Related Fees (1-1-07-042-000-xxx-xxx)
This category includes the other non-tuition, non-transportation fees related to the provision of
complementary services and programs to students and other program recipients. This might
include, for example, fees from other school divisions for a share of administration costs for
complementary services provided to that school division’s students.
School Divisions (1-1-07-042-040-xxx-xxx)
Report the other related fees received from other school divisions.
Federal Government (1-1-07-042-041-xxx-xxx)
Report the other related fees received from the federal government.
Do not include other related fees that are paid by the federal government on behalf of First
Nation students. These fees should be included in the Other Related Fees – First Nations
category.
First Nations (1-1-07-042-042-xxx-xxx)
Report the other related fees received from First Nations Indian Bands, including fees
that are paid by the federal government on behalf of First Nation students.
Individuals & Other Parties (1-1-07-042-043-xxx-xxx)
Report the other related fees received from individuals and other parties.
Miscellaneous Revenue (1-1-07-090-000-xxx-xxx)
This category details miscellaneous revenues received for the provision of various
complementary services goods and services.
User Fees (1-1-07-090-046-xxx-xxx)
Report the revenue from non-refundable fees charged to students and other program
participants for use of school division materials or equipment.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 20
Capital Revenues –Capital Tuitions and Sale of School Buildings (1-1-07-090-047-xxx-xxx)
Report revenues recognized during the reporting period from capital tuitions and sale of
school buildings that was initially recorded as deferred revenues.
Reimbursements (1-1-07-090-048-xxx-xxx)
In this account, report miscellaneous reimbursements of program costs by outside parties.
Include only minor amounts that are not significant. Generally, reimbursements of costs
should be netted against the related expense.
Note: Reimbursements paid by the Ministry of Education included in the monthly operating
grant (i.e. Supplementary Employment Benefit (SEB) and internship) are not reported in this
account, please use Operating Grant (1-1-07-010-020-xxx-xxx).
Do not include amounts that are significant or that meet the criteria of a “trust” in accordance
with CICA Public Sector Accounting Board (PSAB) standards. These amounts are to be netted
against the related expense and, where significant, disclosed in a note to the financial statements.
Other (1-1-07-090-999-xxx-xxx)
Report other miscellaneous complementary services revenue for which a more specific
account does not exist.
Sales and Rentals (1-1-07-091-000-xxx-xxx)
This group details revenue from the sale of materials and rental of school division owned
complementary services equipment and facilities.
Food Sales (1-1-07-091-045-xxx-xxx)
Report the revenue from miscellaneous food sales related to complementary services
programs.
Sale of Materials (1-1-07-091-049-xxx-xxx)
Report the revenue from the sale of complementary services educational or other
materials.
Rentals (1-1-07-091-050-xxx-xxx)
Report the revenue from the rental of school division owned complementary services
equipment and facilities.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 21
Sale of Non-Capital Assets (1-1-07-091-051-xxx-xxx)
Report the proceeds from the sale of complementary services non-capital assets, such as
non-capital furniture, non-capital equipment, etc. Non-capital assets are those assets that
have not been capitalized as Tangible Capital Assets (land, buildings, buses, etc.) by the
school division.
Do not include the proceeds from the sale of Tangible Capital Assets. These proceeds are to be
reported in conjunction with entries to record the disposition of tangible capital assets and related
gains on disposal.
Other (1-1-07-091-999-xxx-xxx)
Report the revenue from other miscellaneous complementary services sales and rentals.
Tangible Capital Assets/Capital Investments (1-1-07-093-000-xxx-xxx)
This category details gains from disposal of tangible capital assets and interest and dividends
earned on capital investment held by the school division relating to complementary services
activities.
Gain on disposal of tangible capital assets (1-1-07-093-052-xxx-xxx)
Report proceeds in excess of net book value on disposal of a tangible capital asset
relating to complementary services activities.
Interest and Dividends (1-1-07-093-055-xxx-xxx)
Report the interest and dividend revenue on investments held in relation to capital
funding relating to complementary services activities.
EXTERNAL SERVICES (1-1-08-000-000-xxx-xxx)
This section details the revenue for services and programs that meet the definition of an external
service.
External Services – Definition:
External services are those services and programs that are outside of the school division’s
learning/learning support and complementary programs. These services have no direct link to the
delivery of the school division’s K-12 programs nor do they directly enhance the school
division’s ability to deliver its K-12 programs. Examples of external services include services
provided to external parties for the external parties’ program purposes (e.g. curriculum development
for Ministry of Education), adult education, residences, etc.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 22
External Services – Recipients of Programs and Services:
Recipients of external services and programs include:
external parties, such as Ministry of Education and other government ministries,
agencies, other school divisions
adults and other individuals
internal parties (e.g. students and staff) who utilize external services (e.g. cafeteria meals)
External Services – Programs and Services:
External services include the following programs and services:
Goods and services provided primarily for the benefit of external parties and which
support the external party’s delivery of its programs and mandate, even if the school
division’s K-12 students indirectly benefit from the program (e.g. E-Learning curriculum
that is developed for Ministry of Education’s provincial curriculum).
Adult Education, except to the extent that those services are utilized by K-12 students.
Summer School programs utilized by adults, non-school division students and other
external parties.
Cafeteria services (e.g. meals for students, staff and the general public), except to the
extent that those services are utilized for the delivery of curriculum or as a
complementary service (e.g. nutrition/community lunch program).
E-Learning, where the school division/school division staff provide the service/product to
an external party such as Ministry of Education (e.g. on-line curriculum developed for
Ministry of Education).
Distance Education services for external parties (e.g. other school divisions, non-school
division students, etc.).
Video Conferencing services for external parties (e.g. video conferencing services for
community groups).
Bussing services provided to other school divisions and external parties.
Artist in Residence – portion of program relating to external parties (e.g. community
group).
Professional development and training provided to external parties (e.g. NORTEP,
professional development services provided to other school divisions, the government,
adults or other external group, etc.).
Residences for staff and/or the public.
Swimming pool services utilized by external parties (e.g. community use of a school
division owned swimming pool).
Services and programs that have no direct connection to the school division’s K-12
learning programs or to enhancing the school division’s ability to deliver its K-12
programs (e.g. Community Access services specifically for community purposes).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 23
External Services - Full-Costing of Programs:
External services expenses are to include the full cost of delivering the programs. This includes
any tuition fees, administrative, instructional, plant operation, transportation and capital costs
that are directly attributable to those programs.
Where costs are shared with other programs, the school division must establish a reasonable
method to allocate costs between external services and the other program(s).
External Services - Partnership Arrangements – Proportional Consolidation:
Joint arrangements that meet the criteria of a partnership in accordance with CICA Public Sector
Accounting Board (PSAB) standards are to be accounted for in accordance with those standards
using the proportional consolidation method.
In accordance with PSAB section PS 3060 a, “partnership” is a contractual arrangement between
the school division and an outside party or parties, with all of the following characteristics:
Partners co-operate to achieve common goals.
The partners make a financial investment in the partnership.
Partners share control of decisions relating to the financial and operating policies.
Partners share, on an equitable basis, the risk and benefits of the partnership.
Proportional consolidation requires the following practices for accounting for partnership
arrangements:
Each partner reports their proportional share of the assets, liabilities, revenues and
expenses on a line-by-line basis.
The managing school division would report only their proportional share of the assets,
liabilities, revenues and expenses on a line-by-line basis.
The non-managing partner school divisions would report their share of the assets,
liabilities, revenues and expenses on a line-by-line basis.
Partnership arrangements would include those where there is a sharing of staff, operating costs or
other program arrangements.
External Services - Financial Statements Note Disclosure:
School divisions must provide financial statement note disclosure of all external services
revenues and expenses, by program. Programs that are not significant to warrant separate
disclosure should be summarized in an “Other Programs” category. Please refer to the Audited
Financial Statements template for an example of the disclosure note.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 24
External Services Revenue Account Code Structure – Program Codes:
External services programs use a common set of account codes for program revenues. Program
codes are then used to identify the specific external services program to which the revenue
relates.
As an example, a school division may have the following external services programs:
Adult Education
Summer School
Cafeteria
The school division would then set up Program codes for each of these programs, as follows:
010 - Adult Education
011 - Summer School
012 - Cafeteria
Other Provincial Grant revenue for each of the programs would then be recorded to the following
accounts:
1-1-08-010-020-010-xxx – Other Provincial Grant - Adult Education
1-1-08-010-020-011-xxx – Other Provincial Grant - Summer School
1-1-08-010-020-012-xxx - Other Provincial Grant - Cafeteria
External Services – Common Revenue Accounts:
Ministry of Education Grants (1-1-08-010-000-xxx-xxx)
Operating Grant (1-1-08-010-020-xxx-xxx)
Report all amounts received from the Ministry of Education that are included in the
monthly operating grant payment (i.e. portion of the monthly operating grant designated
for external service programs.
Capital Grants (1-1-08-010-023-xxx-xxx)
Report all grants received or receivable for the province’s contribution to capital projects
or other capital expenditures for external service programs.
Grants for capital projects are to be reported as revenue in the same year the transfer is
authorized, all eligibility criteria have been met, the amount can be estimated and collection is
reasonably assured except when, and to the extent, stipulations by the transferor give rise to an
obligation that meets the definition of a liability.
Other (1-1-08-010-999-xxx-xxx)
Report all other non-operating grant funding that is received from Ministry of Education
for external services that are not included in the above two categories.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 25
Other Provincial Grants (1-1-08-020-000-xxx-xxx)
Capital Grants (1-1-08-020-023-xxx-xxx)
Report any capital grants received for external services programming from other
organizations within the Government of Saskatchewan reporting entity that are
consolidated into the Summary Financial Statements. This would include such
organization as:
Other government ministries (e.g. Social Services, Justice, etc.)
School Divisions
Health Regions
Regional Colleges
Government Boards and Agencies
Note: This does not include crown corporations, which are included in Grants from Others
Non Capital Grants (1-1-08-020-025-xxx-xxx)
Report any operating grants received for external services programming from other
organizations within the Government of Saskatchewan reporting entity that are
consolidated into the Summary Financial Statements. This would include such
organization as:
Other government ministries (e.g. Social Services, Justice, etc.)
School Divisions
Health Regions
Regional Colleges
Government Boards and Agencies
Note: This does not include crown corporations, which are included in Grants from Others
Federal Grants (1-1-08-025-000-xxx-xxx)
Capital Grants (1-1-08-025-023-xxx-xxx)
Report any capital grants received from the federal government for external service
programs.
Non Capital Grants (1-1-08-025-030-xxx-xxx)
Report any operating grants received from the federal government for external services.
Do not include any tuition and related fees received from the federal government for First
Nations Indian Band students. These fees are to be reported in account 1-1-08-040-042-xxx-xxx.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 26
Grants from Others (1-1-08-030-000-xxx-xxx)
Capital Grants (1-1-08-030-023-xxx-xxx)
Report any capital grants received from other external parties (e.g. crown corporations,
municipal governments, non-profit organizations, etc.) for external service programs.
Other (1-1-08-030-999-xxx-xxx)
Report any operating grants received from other external parties (e.g. crown corporations,
municipal governments, non-profit organizations, etc.) for external services.
Tuition Fees (1-1-08-040-000-xxx-xxx)
This category includes the tuition fees received for providing external services and programs to
students and other program recipients.
School Divisions (1-1-08-040-040-xxx-xxx)
Report the tuition fees received from other school divisions.
Federal Government (1-1-08-040-041-xxx-xxx)
Report the tuition fees received from the federal government.
Do not include tuition fees that are paid by the federal government on behalf of First Nation
students. These fees should be included in the Tuition Fees – First Nations category.
First Nations (1-1-08-040-042-xxx-xxx)
Report the tuition fees received from First Nations Indian Bands, including tuition fees
that are paid by the federal government on behalf of First Nation students.
Individuals & Other Parties (1-1-08-040-043-xxx-xxx)
Report the tuition fees received from individuals and other parties.
Transportation Fees (1-1-08-041-000-xxx-xxx)
This category includes the transportation fees received for providing external services and
programs to students and other program recipients.
School Divisions (1-1-08-041-040-xxx-xxx)
Report the transportation fees received from other school divisions.
Federal Government (1-1-08-041-041-xxx-xxx)
Report the transportation fees received from the federal government.
Do not include transportation fees that are paid by the federal government on behalf of First
Nation students. These fees should be included in the Transportation Fees – First Nations
category.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 27
First Nations (1-1-08-041-042-xxx-xxx)
Report the transportation fees received from First Nations Indian Bands, including
transportation fees that are paid by the federal government on behalf of First Nation
students.
Individuals & Other Parties (1-1-08-041-043-xxx-xxx)
Report the transportation fees received from individuals and other parties.
Other Related Fees (1-1-08-042-000-xxx-xxx)
This category includes the other non-tuition, non-transportation fees related to the provision of
external services and programs to students and other program recipients. This might include, for
example, fees from other school divisions for a share of administration costs for external services
provided to that school division’s students.
School Divisions (1-1-08-042-040-xxx-xxx)
Report the other related fees received from other school divisions.
Federal Government (1-1-08-042-041-xxx-xxx)
Report the other related fees received from the federal government.
Do not include other related fees that are paid by the federal government on behalf of First
Nation students. These fees should be included in the Other Related Fees – First Nations
category.
First Nations (1-1-08-042-042-xxx-xxx)
Report the other related fees received from First Nations Indian Bands, including fees
that are paid by the federal government on behalf of First Nation students.
Individuals & Other Parties (1-1-08-042-043-xxx-xxx)
Report the other related fees received from individuals and other parties.
Miscellaneous Revenue (1-1-08-090-000-xxx-xxx)
This category details miscellaneous revenues received for the provision of various
external services goods and services.
User Fees (1-1-08-090-046-xxx-xxx)
Report the revenue from non-refundable fees charged to students and other program
participants for use of school division materials or equipment.
Deferred Capital Revenues – Capital Tuitions and Sale of School Buildings (1-1-08-090-047-
xxx-xxx)
Report revenues recognized during the reporting period from capital tuitions and sale of
school buildings that was initially recorded as deferred revenues.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 28
Reimbursements (1-1-08-090-048-xxx-xxx)
In this account, report miscellaneous reimbursements of program costs by outside parties.
Include only minor amounts that are not significant. Generally, reimbursements of costs
should be netted against the related expense.
Note: Reimbursements paid by the Ministry of Education included in the monthly operating
grant (i.e. Supplementary Employment Benefit (SEB) and internship) are not reported in this
account, please use Operating Grant (1-1-08-010-020-xxx-xxx).
Do not include amounts that are significant or that meet the criteria of a “trust” in accordance
with CICA Public Sector Accounting Board (PSAB) standards. These amounts are to be netted
against the related expense and, where significant, disclosed in a note to the financial statements.
Other (1-1-08-090-999-xxx-xxx)
Report other miscellaneous external services revenue for which a more specific account
does not exist.
Sales and Rentals (1-1-08-091-000-xxx-xxx)
This group details revenue from the sale of materials and rental of school division owned
external services equipment and facilities.
Food Sales (1-1-08-091-045-xxx-xxx)
Report the revenue from miscellaneous food sales related to external services programs.
Sale of Materials (1-1-08-091-049-xxx-xxx)
Report the revenue from the sale of external services educational or other materials.
Rentals (1-1-08-091-050-xxx-xxx)
Report the revenue from the rental of school division owned external services equipment
and facilities.
Sale of Non-Capital Assets (1-1-08-091-051-xxx-xxx)
Report the proceeds from the sale of external services non-capital assets, such as non-
capital furniture, non-capital equipment, etc. Non-capital assets are those assets that have
not been capitalized in tangible capital assets (land, buildings, buses, etc.) by the school
division.
Do not include the proceeds from the sale of tangible capital assets. These proceeds are to be
reported in conjunction with entries to record the disposition of tangible capital assets and related
gains on disposal.
Other (1-1-08-091-999-xxx-xxx)
Report the revenue from other miscellaneous external services sales and rentals.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 29
Tangible Capital Assets/Capital Investments (1-1-08-093-000-xxx-xxx)
This category details gains from disposal of tangible capital assets and interest and dividends
earned on capital investment held by the school division relating to external services activities.
Gain on disposal of tangible capital assets (1-1-08-093-052-xxx-xxx)
Report proceeds in excess of net book value on disposal of a tangible capital asset
relating to external services activities.
Interest and Dividends (1-1-08-093-055-xxx-xxx)
Report the interest and dividend revenue on investments held in relation to capital
funding relating to external services activities.
GOVERNANCE (1-2-10-000-000-xxx-xxx)
This section describes the expenditures of the school board for the governance of the school
division. It includes the costs of conducting the activities of the Board of Education or Conseil
Scolaire, boards of trustees, and local school advisory committees, as well as costs that are
incurred primarily for governance purposes.
Board Members Expense (1-2-10-100-000-xxx-xxx)
This category details the remuneration and expenses that are directly related to members of the
Board of Education or Conseil Scolaire in the performance of their duties.
Indemnity (1-2-10-100-070-xxx-xxx)
Report the per diem remuneration paid to members of the Board of Education or Conseil
Scolaire for attendance at regular and special meetings.
Supervision (1-2-10-100-071-xxx-xxx)
Report the per diem remuneration paid to members of the Board of Education or Conseil
Scolaire for the performance of business authorized by the board.
Committees (1-2-10-100-072-xxx-xxx)
Report the per diem remuneration paid to members of the Board of Education or Conseil
Scolaire for attendance at board authorized committee meetings and activities.
Benefits (1-2-10-100-073-xxx-xxx)
Report the amount of the employer’s contribution for Canada Pension Plan and other
benefits paid by the school division on account of members of the Board of Education or
Conseil Scolaire.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 30
Travel (1-2-10-100-221-xxx-xxx)
Report the travel expenses incurred by members of the Board of Education or Conseil
Scolaire in the performance of their duties, such as mileage, meals and hotels.
Do not include the travel costs incurred to attend conventions, workshops and other professional
development activities. These costs are to be included in the Professional Development – Board
Members category.
Other (1-2-10-100-999-xxx-xxx)
Report any other cost incurred by the school division on behalf of members of the Board
of Education or Conseil Scolaire in the performance of their governance duties for which
a more specific category does not exist.
Professional Development– Board Members (1-2-10-101-000-xxx-xxx)
This category includes remuneration and expenses that are directly related to members of the
Board of Education or Conseil Scolaire while in attendance at conventions, workshops, seminars,
school trustee branch meetings and other professional development activities.
Indemnity (1-2-10-101-070-xxx-xxx)
Report the per diem remuneration paid to members of the Board of Education or Conseil
Scolaire for attendance at conventions, workshops, seminars, school trustee branch
meetings and other professional development activities.
Travel (1-2-10-101-221-xxx-xxx)
Report the travel expenses (mileage, meals, hotels, etc.) incurred by members of the
Board of Education or Conseil Scolaire for attendance at conventions, workshops,
seminars, school trustee branch meetings and other professional development activities.
Other (1-2-10-101-999-xxx-xxx)
Report other expenses incurred by members of the Board of Education or Conseil
Scolaire for attendance at conventions, workshops, seminars, school trustee branch
meetings and other professional development activities (e.g. registration fees, workbooks,
etc.).
Advisory Committees (1-2-10-102-000-xxx-xxx)
This category details the remuneration and expenses that are directly related to members of
school community council or local school advisory committees in the performance of their
duties.
Indemnity (1-2-10-102-070-xxx-xxx)
Report the per diem remuneration paid to members of school community council or local
school advisory committees for attendance at regular or special meetings.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 31
Grants to Local School Advisory Committees (1-2-10-102-077-xxx-xxx)
Report grants provided to school community council and local school advisory
committees for expenses incurred in the conducting of the local advisory committee’s
governance activities (e.g. postage, materials and supplies, etc.).
Do not include grants provided to local advisory committees to cover school-based costs (e.g.
school equipment, school repairs, etc.) School-based costs should be charged to the appropriate
expense account in the applicable functional area (e.g. Instruction, Plant Operation and
Maintenance, etc.).
Travel (1-2-10-102-221-xxx-xxx)
Report the travel expenses incurred by members of the school community council and
local school advisory committees in the performance of their duties, such as mileage,
meals and hotels.
Do not include the travel costs incurred to attend conventions, workshops and other professional
development activities. These costs are to be included in the Professional Development –
Advisory Committees category.
Other (1-2-10-102-999-xxx-xxx)
Report any other cost incurred by the school division on behalf of members of advisory
committees in the performance of their governance duties for which a more specific
category does not exist.
Professional Development –Advisory Committees (1-2-10-103-000-xxx-xxx)
This category includes remuneration and expenses that are directly related to members of the
school community council and local school advisory committees while in attendance at
conventions, workshops, seminars school trustee branch meetings and other professional
development activities.
Indemnity (1-2-10-103-070-xxx-xxx)
Report the per diem remuneration paid to members of the school community council and
local school advisory committees for attendance at conventions workshops, seminars,
school trustee branch meetings and other professional development activities.
Travel (1-2-10-103-221-xxx-xxx)
Report the travel expenses (mileage, meals, hotels, etc.) incurred by members of the
school community council and local school advisory committees for attendance at
conventions, workshops, seminars, school trustee branch meetings and similar activities.
Other (1-2-10-103-999-xxx-xxx)
Report other expenses incurred by members of the school community council and local
school advisory committees for attendance at conventions, workshops, seminars, school
trustee branch meetings and other professional development activities (e.g. registration
fees, workbooks, etc.).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 32
Elections (1-2-10-104-000-xxx-xxx)
This category includes all of the expenses incurred to run school board elections, such as
advertising, rental of facilities, materials and supplies, election officials’ travel and remuneration,
etc. Where Division Board elections are run concurrently with Local Board / Advisory
Committee elections, a reasonable method should be used to allocate the costs between the
applicable accounts, such as the number of vacant positions to be filled, relative proportion of
polling stations, etc.
Do not report the expense incurred by the Board or Conseil Scolaire in holding a plebiscite or
referendum on a capital project or projects where this is done separately from a normal election.
If referendum expenses are incurred separately from a normal election, these costs should not be
capitalized but rather charged to an appropriate operating expense line.
Division Board / Advisory Committee Elections (1-2-10-104-080-xxx-xxx)
Report all of the expenses incurred to run school division elections for the Board of
Education or Conseil Scolaire, School Community Council and Local School Advisory
Committees.
Other Governance Expenses (1-2-10-105-000-xxx-xxx)
This category includes other miscellaneous governance expenses not detailed in other categories.
Negotiating Fees (1-2-10-105-087-xxx-xxx)
Report charges to the Board of Education or Conseil Scolaire for the expenses of
provincial and local bargaining.
Do not include per diem remuneration of the Board of Education or Conseil Scolaire. These
should be included in the Board Members Expense - Committees category.
SSBA Research (1-2-10-105-088-xxx-xxx)
Report charges to the Board of Education or Conseil Scolaire for SSBA research fees.
Public Relations (1-2-10-105-089-xxx-xxx)
Report expenses for Board of Education or Conseil Scolaire public relations activities,
such as pamphlets, promotions, retirement gifts, etc.
Memberships and Dues (1-2-10-105-203-xxx-xxx)
Include SSBA, SAMA, CEFP, and other membership costs that are incurred specifically
on behalf of Board of Education or Conseil Scolaire members for governance related
purposes.
Other (1-2-10-105-999-xxx-xxx)
Report the cost of other governance activities and governance initiatives of the Board of
Education or Conseil Scolaire (e.g. governance review).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 33
Tangible Capital Asset Amortization (1-2-10-142-000-xxx-xxx)
This category includes the cost of amortization of tangible capital assets relating to the
governance activities of the school board.
Amortization (1-2-10-142-261-xxx-xxx)
Record the cost of amortization of tangible capital assets relating to the governance
activities of the school board.
Where tangible capital assets are shared by different functional areas, (e.g. Governance,
Administration, Instruction, Maintenance, Transportation, School Generated Funds,
Complementary Services, External Services) related amortization expenses should be prorated
between the functional areas using a reasonable cost allocation basis (e.g. square footage).
ADMINISTRATION (1-2-11-000-000-xxx-xxx)
This section includes the expenses incurred for conducting the business administration activities
of the school division.
In cases where clerical staff, materials and supplies, etc. is used jointly by the business
administration personnel and the instructional personnel or other departments, the expense
should be pro-rated between administration and the other department(s). Professional judgment
must be applied to establish an appropriate cost allocation basis in those situations where costs
cannot be specifically assigned.
Administration Salaries and Benefits (1-2-11-110-000-xxx-xxx)
This category includes the salary and benefit costs for employees who perform the business
administration functions of the school division. Some of the personnel that this would include
would be the direction of education, instructional superintendents, chief financial officer, payroll,
accounts payable, and support staff for these functions.
This category also includes the salary and benefit costs for caretaking and maintenance
employees who are hired specifically to provide services for the business administration
facilities.
In cases where clerical/administrative support staff are shared between business administration
and instructional or other department(s), the salary and benefit costs should be pro-rated between
the functions using a reasonable allocation basis (e.g. relative proportion of time to support each
function).
Benefit costs for employees who are shared with other functional areas should be pro-rated
between the functions on the same basis as the related salary costs.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 34
Administration Salaries (1-2-11-110-100-xxx-xxx)
Report the amount of salaries paid to employees who perform the business administration
functions of the school division.
LEADS Salaries (1-2-11-110-102-xxx-xxx)
Report the amount of salaries paid to LEADS members (e.g. director of education,
instructional superintendents, etc.).
Educational Administration Support Salaries (1-2-11-110-107-xxx-xxx)
Report the salaries paid to central office clerical/administrative staff that support LEADS
members.
In cases where clerical/administrative support staff is shared between business administration
and instruction, the salary and benefit costs should be pro-rated between the two functions using
a reasonable allocation basis (e.g. relative proportion of time spent to support each function).
Caretaking Salaries (1-2-11-110-117-xxx-xxx)
Report the amount of salaries paid to caretaking employees who are hired specifically to
provide caretaking services for the business administration facilities.
Maintenance Salaries (1-2-11-110-118-xxx-xxx)
Report the amount of salaries paid to maintenance employees who are hired specifically to
provide maintenance services for the business administration facilities.
Substitute Salaries – Non-Teacher Contract (1-2-11-110-147-xxx-xxx)
Report the amount of salaries paid to substitute employees who are hired to replace
regular administration employees absent from their duties as a result PAID leaves due to
illness, maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular
administration employees on any UNPAID leaves. These salaries should be reported in the
Administration Salaries category.
Canada Pension Plan - CPP (1-2-11-110-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of
administration employees.
Employment Insurance - EI (1-2-11-110-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
administration employees.
Employment Insurance Rebate (1-2-11-110-152-xxx-xxx)
Report the portion of EI premiums refunded to administration employees as required by
an Employment Insurance Rate Reduction Plan.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 35
Pension (1-2-11-110-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf of
administration employees.
Group Benefit Plan (1-2-11-110-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
administration employees.
Workers’ Compensation – WCB (1-2-11-110-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
administration employees.
Other Payroll Benefits (1-2-11-110-170-xxx-xxx)
Report the amount paid to administration employees for retirement allowances, gratuities,
bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-11-110-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for administration
employees as calculated by actuarial valuation. These expense calculations include
estimated costs of sick leave, vacation and extended health coverage.
Severance / Redundancy (1-2-11-110-172-xxx-xxx)
Report the amount paid to administration employees for severance and redundancy.
Supplies and Services (1-2-11-135-000-xxx-xxx)
This category includes the expenses for materials and supplies for business administration
operations.
Do not include the cost of materials and supplies purchased primarily for central instructional
staff or other functional areas, such as school-based instruction, transportation, plant operation
and maintenance, etc. These expenses should be charged to the appropriate functional area.
Department/Program Administrative Supplies and Services (1-2-11-135-200-xxx-xxx)
Report the expenses for consumable materials and supplies, such as paper, binders, etc.
purchased for business administration operations.
Legal Fees (1-2-11-135-201-xxx-xxx)
Report the legal fees incurred for business administration related purposes, including fees
paid to the SSBA specifically for legal services.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 36
Subscriptions (1-2-11-135-202-xxx-xxx)
Report the expenses for subscriptions for business administration purposes where the
subscription is separate from annual membership fees or dues.
Memberships and Dues (1-2-11-135-203-xxx-xxx)
Report the expenses for memberships and dues paid on behalf of business administration
employees (e.g. SASBO, CEFP, etc.).
Audit Fees (1-2-11-135-204-xxx-xxx)
Report the audit fees for the school division’s annual financial statement audit.
Computer Supplies and Services (1-2-11-135-345-xxx-xxx)
Report the cost of computer supplies and services purchased for business administration
purposes (e.g. accounting and payroll software and service contracts).
Professional/Contracted Services (1-2-11-135-347-xxx-xxx)
Report the expenses for professional/contracted services provided for business
administration related purposes.
Do not include any contracts for services where there is already a more specific category. For
example, contracts for computer services should be charged to the Computer Supplies and Services
account, and not to the Professional/Contracted Services account.
Insurance (1-2-11-135-424-xxx-xxx)
Report the business administration portion of non-building related insurance premiums.
Non-Capital Furniture and Equipment (1-2-11-140-000-xxx-xxx)
This category includes the cost for the purchase, maintenance and use of non-capital furniture
and equipment used for business administration operations.
Do not include the cost of furniture and equipment purchased for non-business administration
operations, such as central office instructional staff, schools or other departments. These costs
are to be charged to the applicable functional area.
Purchase of Furniture & Equipment (1-2-11-140-250-xxx-xxx)
Report the cost of non-capital furniture and equipment (e.g. replacement of office chairs,
calculators, printers, etc.) acquired for the business administration operations.
Rent/Lease of Equipment (1-2-11-140-257-xxx-xxx)
Report the cost of operating lease and rentals of business administration equipment.
Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).
These leases should be recorded as purchases of equipment or furniture, and the related “loan”
should be recorded as an outstanding liability.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 37
Repair of Equipment (1-2-11-140-258-xxx-xxx)
Report the expenses for the maintenance and repair of business administration equipment,
including equipment service contracts except those that relate to photocopiers.
Photocopier Operating Costs (1-2-11-140-260-xxx-xxx)
Report the photocopier operating expenses (ink cartridges, service contracts, etc.) for
business administration operations.
Do not include the cost of paper supplies. These costs are to be reported in the Materials and
Supplies section.
Where a photocopier is shared between functional areas, user codes should be set up in the
photocopier to track usage, or some other reasonable cost allocation method should be
established to pro-rate the costs to the appropriate functional areas. Note: since paper supplies
are also likely to be shared, these costs should also be allocated to the functional areas on the
same basis as the related photocopier usage.
Tangible Capital Asset Amortization (1-2-11-142-000-xxx-xxx)
This category includes the cost of amortization of tangible capital assets relating to the
administration of the school board.
Amortization (1-2-11-142-261-xxx-xxx)
Record the cost of amortization of tangible capital assets relating to the administration of
the school board.
Where tangible capital assets are shared by different functional areas, (e.g. Governance,
Administration, Instruction, Maintenance, Transportation, School Generated Funds,
Complementary Services, External Services) related amortization expenses should be prorated
between the functional areas using a reasonable cost allocation basis (e.g. square footage).
Building Operating Expenses (1-2-11-145-000-xxx-xxx)
This category includes all of the building operating costs relating to the business administration
office facilities, such as rent, caretaking, utilities, etc.
Where the central office facility is shared by different functional areas (e.g. central office
business administration, instructional staff, transportation, maintenance, etc.), these building
operating expenses should be pro-rated between the functional areas using a reasonable cost
allocation basis (e.g. square footage).
Note: The salary and benefit costs for caretaking and maintenance employees who are hired
specifically to provide services for the business administration facilities are included in the
Administration Salaries and Benefits category.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 38
Caretaking Materials and Supplies (1-2-11-145-400-xxx-xxx)
Report the caretaking materials and supplies expenses (e.g. cleaning products, soap,
paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the business
administration facilities.
Maintenance Materials and Supplies (1-2-11-145-401-xxx-xxx)
Report the maintenance materials and supplies incurred to repair and upkeep the business
administration buildings and grounds. Include paint, lumber, plumbing fixtures,
plumbing supplies, light fixtures, light bulbs, etc.
Contracted Caretaking Services (1-2-11-145-402-xxx-xxx)
Report the cost of contracted caretaking services incurred to maintain the business
administration facility.
Contracted Maintenance Services (1-2-11-145-403-xxx-xxx)
Report the cost of contracted maintenance services incurred to repair and maintain the
business administration building, grounds, mechanical systems, electrical systems, etc.
Include the cost of architects, engineers, and other consultants where applicable.
Minor Renovations (1-2-11-145-404-xxx-xxx)
Report the cost of minor (i.e. non-capital) renovations to the business administration
facility (e.g. replacing carpeting).
Heating Fuel (1-2-11-145-420-xxx-xxx)
Report the heating fuel expense for the business administration facility.
Electricity (1-2-11-145-421-xxx-xxx)
Report the electricity expense for the business administration facility.
Water and Sewer (1-2-11-145-422-xxx-xxx)
Report the expenses for water, sewer and sanitation services for the business administration
office facility.
Property Taxes (1-2-11-145-423-xxx-xxx)
Report the expenses for property taxes paid for the business administration facility.
Insurance (1-2-11-145-424-xxx-xxx)
Report the business administration facility portion of the insurance premiums for expenses
for fire insurance, liability insurance, comprehensive insurance, etc.
Appraisal Fees (1-2-11-145-425-xxx-xxx)
Report the business administration facility portion of insurance appraisal services.
Rent of Facilities (1-2-11-145-426-xxx-xxx)
Report the amount of rent paid for business administration facilities.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 39
Communications (1-2-11-150-000-xxx-xxx)
This category includes the expenses associated with various forms of communication for
business administration purposes.
Do not include the cost of equipment purchases in any of the communications expense accounts
(e.g. purchase of telephones, cell phones, etc.). The equipment portion of these costs should be
included in either the Purchase of Equipment – Non-Capital or Non-Financial assets – Tangible
Capital Assets – Furniture and Equipment. Only the operating and maintenance costs associated
with this equipment is to be recorded as a communications expense.
Postage (1-2-11-150-210-xxx-xxx)
Report the expenses for postage used for business administration purposes, including the
operating costs for postage meters and scales.
Telephone, Fax, Portable Communications and Internet (1-2-11-150-211-xxx-xxx)
Report the operating expenses for telephones, facsimile machine usage, cell phones and
other portable communications devices and internet used by business administration
employees.
Advertising (1-2-11-150-217-xxx-xxx)
Report the advertising expenses incurred for business administration purposes (e.g.
advertisements for the annual meeting of the electors, recruitment ads for business
administration staff, etc.).
Travel (1-2-11-155-000-xxx-xxx)
This category includes travel expenses incurred by business administration employees in the
performance of their duties.
Do not include travel expenses incurred in relation to conventions, workshops, seminars and
other professional development activities. These costs are to be charged to Professional
Development.
Car Allowances (1-2-11-155-220-xxx-xxx)
Report car allowances paid to business administration employees.
Travel (1-2-11-155-221-xxx-xxx)
Report the travel expenses incurred by business administration employees in the
performance of their duties, such as mileage, parking, meals, hotels, etc.
Board Operated Vehicles (1-2-11-155-222-xxx-xxx)
Report the expenses for operating a school division owned or leased vehicle used by the
business administration employees, such as licensing, insurance, gasoline, etc. Include
the leasing costs for non-capital leases.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 40
Professional Development - Non-Salary Costs (1-2-11-160-000-xxx-xxx)
Professional Development – Non-Teacher (1-2-11-160-224-xxx-xxx)
Report the non-salary expenses related to professional development activities of business
administration employees such as conventions, workshops, seminars, etc.
Also include non-salary expenses related to sabbatical leaves, educational leaves and bursaries
for business administration employees. This includes registration, tuition fees, books,
instructional materials, travel expenses (airfare, mileage, meals, hotels, parking), etc.
Do not include the salaries paid to substitute employees who are hired to replace regular business
administration employees absent from their duties as a result of professional development leaves.
These costs are to be charged to Substitute Salaries (Administration Salaries and Benefits
category).
Note: the school division may wish to establish Program/Location codes to track professional
development substitute salary costs separately from other substitute salary costs.
INSTRUCTION (1-2-12-000-000-xxx-xxx)
This section includes the expenses for conducting the instructional activities of the school
division.
Do not include the expenses related to the director of education and instructional
superintendents. In many cases, these personnel operate out of the board’s business
administration office; therefore, their role is not primarily educational in nature.
In cases where clerical staff, material and supplies, etc. are used jointly by the business
administration personnel and the instructional personnel or other departments, the expense
should be pro-rated between instruction and the other department(s). Professional judgment
must be applied to establish an appropriate cost allocation basis in those situations where costs
cannot be specifically assigned.
Instructional Salaries and Benefits (1-2-12-115-000-xxx-xxx)
This category includes the salaries and benefits paid to all employees classified as instructional.
This includes the director of education, instructional superintendents and other staff hired under a
teacher contract.
School Administration Salaries (Principal/VP) (1-2-12-115-101-xxx-xxx)
Report the amount of salaries paid to principals and vice principals. Include 100% of
principal and vice-principal allowances plus the proportion of the principal/vice-
principal’s teacher contract salary that represents the approximate percentage of time, on
average, that the individual spends performing principal/vice-principal duties (i.e. school
administration, as opposed to classroom duties). Where the proportion of time spent
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 41
performing non-administration duties is not significant in relation to the overall salary
costs of the school division, 100% of the teacher contract salary may be charged to
School Administration Salaries (Principal/VP).
School divisions will need to exercise professional judgment when determining the portion of the
teacher contract salary to charge to School Administration Salaries (Principal/VP), and in
determining whether the non-administration portion of duties is significant to warrant allocation
to Teacher Contract Salaries – School-Based Teachers.
Do not include the principal/vice-principal allowances or salary costs paid to substitute
employees who are hired to replace a Principal/Vice absent from their duties as a result PAID
leaves due to illness, maternity leave, EDOs, professional development or other leaves. These
costs are to be charged to Substitute Salaries – P/VP & School - Based Teachers – Teacher
Contract.
Teacher Contract Salaries – School-Based Teachers (1-2-12-115-103-xxx-xxx)
Report the amount of salaries paid to staff hired under a teacher contract to provide
school-based duties (i.e. as part of the school-based). This would include teacher staff
hired to perform duties related to the delivery of the school division’s classroom
instructional programs. It would also include teacher staff hired to perform other school-
based duties as part of the school’s teacher staff allotment, such as school guidance
counselors, resource center teachers, school-based special education teachers, etc. Also
includes staff employed under a teacher contract to perform classroom instructional
duties in an alternate setting (e.g. distance education or off-site physical education that is
provided to the school division’s students as part of the instructional program).
Supportive Instructional Salaries - Teacher Contract (1-2-12-115-104-xxx-xxx)
Report the amount of salaries paid to in-scope (i.e. Teacher Contract) central/division-
wide supportive instructional staff (e.g. central office curriculum coordinators, resource-
based learning consultants, special education coordinators, etc.).
Do not include any non-teacher contract staff or any staff who are assigned to a specific school
as part of the school-based teacher staff allotment.
Program/Technical Support Salaries – Teacher Contract (1-2-12-115-140-xxx-xxx)
Report the amount of salaries paid to staff hired under a teacher contract for non-
instructional program purposes. These are staff that, if not for the fact of having been
hired under a teacher contract, would have been included in the Non-Teacher Contract -
Program/Technical Support Salaries category. This would include, for example, staff
hired under a teacher contract as an educational psychologist, social worker,
speech/language pathologist, etc.
These staff may be hired to provide central/division-wide services, or may be hired to provide
services to specific schools, but not as part of the school-based teacher staff allotment.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 42
Substitute Salaries – Supportive Instructional & Program/Technical Support – Teacher Contract (1-
2-12-115-148-xxx-xxx)
Report the salaries paid to substitute employees who are hired to replace Supportive
Instructional Salaries - Teacher Contract and Program/Technical Support Salaries –
Teacher Contract employees absent from their duties as a result PAID leaves due to
illness, maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular employees
on any UNPAID leaves. These salaries should be reported in the appropriate regular salary
category.
Substitute Salaries – Principal/VP and School-Based Teachers – Teacher Contract
(1-2-12-115-149-xxx-xxx)
Report the principal/vice-principal allowances and salaries paid to substitute employees
who are hired to replace Principal/Vice Principal and School-Based Teachers employees
absent from their duties as a result PAID leaves due to illness, maternity leave, EDOs,
professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular employees
on any UNPAID leaves. These salaries should be reported in the appropriate regular salary
category.
Canada Pension Plan - CPP (1-2-12-115-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of
instructional employees.
Employment Insurance - EI (1-2-12-115-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
instructional employees.
Employment Insurance Rebate (1-2-12-115-152-xxx-xxx)
Report the portion of EI premiums refunded to instructional employees as required by an
Employment Insurance Rate Reduction Plan.
Pension (1-2-12-115-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf of
instructional employees.
Group Benefit Plan (1-2-12-115-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
instructional employees.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 43
Workers’ Compensation – WCB (1-2-12-115-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
instructional employees.
Note: Workers Compensation premiums are not assessed on salaries for staff that are hired
under teacher contracts. However, Workers Compensation premiums do not apply to other
instructional staff who are not paid under a teacher contract, such as the director of education and
instructional superintendents, and instructional support staff.
Other Payroll Benefits (1-2-12-115-170-xxx-xxx)
Report the amount paid to instructional employees for retirement allowances, gratuities,
bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-12-115-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for instructional
employees as calculated by actuarial valuation. These expense calculations include
estimated costs of sick leave, vacation and extended health coverage.
Severance / Redundancy (1-2-12-115-172-xxx-xxx)
Report the amount paid to instructional employees for severance and redundancy.
Program Support (Non-Teacher Contract) Salaries & Benefits
(1-2-12-116-000-xxx-xxx)
This category includes the salaries and benefits paid to non-teacher contract employees
employed to support the instructional activities of the school division.
Teacher Assistant Salaries (1-2-12-116-105-xxx-xxx)
Report the salaries paid to non-teacher staff employed to assist teachers with classroom
related duties. For example, teacher assistants may be used to complement and extend
classroom teacher services, or to assist with special needs students.
Instructional Support Salaries (1-2-12-116-106-xxx-xxx)
Report the salaries/wages paid to school-based/central office clerical/administrative to
provide administrative duties to schools or instructional support staff.
Program/Technical Support Salaries (1-2-12-116-108-xxx-xxx)
Report salaries paid to non-teacher contract employees for program and technical support
services (e.g. computer technician, social worker, community school coordinators,
educational psychologists, speech/language pathologists, etc.)
Do not include any staff employed under a teacher contract. These salaries should be included in
Instructional Salaries.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 44
Resource Centre Assistant Salaries (1-2-12-116-109-xxx-xxx)
Report the salaries of non-teacher contract staff employed to provide services for the
resource centers/libraries of the school division.
Student Supervision Salaries (1-2-12-116-114-xxx-xxx)
Report the salaries paid to employees for supervising students prior to the start of school,
during the lunch period, and after school.
Student Assistant Salaries (1-2-12-116-115-xxx-xxx)
Report the amount of salaries paid to students of the school division for duties performed
in an assistance capacity, such as laboratory demonstrators, science room assistants and
library assistants.
Substitute Salaries – Non-Teacher Contract (1-2-12-116-147-xxx-xxx)
Report the salaries paid to substitute employees who are hired to replace regular non-
teacher contract employees absent from their duties as a result PAID leaves due to illness,
maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular employees
on any UNPAID leaves. These salaries should be reported in the appropriate regular salary
category.
Canada Pension Plan - CPP (1-2-12-116-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of non-
teacher contract employees.
Employment Insurance - EI (1-2-12-116-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
non-teacher contract employees.
Employment Insurance Rebate (1-2-12-116-152-xxx-xxx)
Report the portion of EI premiums refunded to non-teacher contract employees as
required by an Employment Insurance Rate Reduction Plan.
Pension (1-2-12-116-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf of non-
teacher contract employees.
Group Benefit Plan (1-2-12-116-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of non-
teacher contract employees.
Workers’ Compensation – WCB (1-2-12-116-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of non-
teacher contract employees.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 45
Other Payroll Benefits (1-2-12-116-170-xxx-xxx)
Report the amount paid to non-teacher contract employees for retirement allowances,
gratuities, bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-12-116-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for instructional program
support (non-teacher contract) employees as calculated by actuarial valuation. These
expense calculations include estimated costs of sick leave, vacation and extended health
coverage.
Severance / Redundancy (1-2-12-116-172-xxx-xxx)
Report the amount paid to non-teacher contract employees for severance and redundancy.
Instructional Aids (1-2-12-130-000-xxx-xxx)
This category includes expenses for various instructional aids. Instructional aids may be defined
as resource materials and services used in the direct delivery of the instructional programs and
services. They include items of a permanent or semi-permanent nature such as textbooks and
resource center materials. They also include course materials from the correspondence school,
and the cost of cable subscriptions and internet costs incurred for classroom purposes.
Textbooks (1-2-12-130-300-xxx-xxx)
Report the expenses for books purchased as desk copies for teachers and also the costs of
books purchased, including workbooks, for free distribution to students.
Computer Supplies & Services - Instructional Programs (1-2-12-130-301-xxx-xxx)
Report the expenses for computer supplies and software programs where they are an
integral part of the instructional program and not administrative or general resource
center materials. Include the cost of licensing and support fees, internet charges for
classroom programs, and other computer supplies and services.
Correspondence Courses (1-2-12-130-304-xxx-xxx)
Report the expenses incurred for correspondence courses provided to students.
Distance Education (1-2-12-130-305-xxx-xxx)
Report the expenses for receiving distance education services from other school divisions
and agencies. Include any internet charges incurred to acquire or deliver the services.
Resource Centre Materials (1-2-12-130-309-xxx-xxx)
Report the expenses for resource center print and multi-media materials that are housed
and indexed in the school or school division resource center. This would include library
and reference books, periodicals, other printed materials, computer software, tapes, films
and film strips, globes and charts.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 46
Academic Supplies (1-2-12-130-312-xxx-xxx)
Report the expenses for classroom supplies, testing materials, science, computer and
other laboratory supplies, music program supplies, physical education materials, applied
arts program materials and other instructional aids for classroom use. Also include
expenses for providing cable television services to schools where the service is used
primarily as part of the instructional program.
Do not include the cost of classroom or resource center print or and multi-media materials.
These are reported under Resource Center Materials.
Technical Aids (Special Education) – Non-Funded (1-2-12-130-314-xxx-xxx)
Report the expenses for special education technical aids that are not funded by the
Ministry.
Do not include the cost of technical aids that are funded by, and remain the property of the
Ministry. The funding received from the Ministry for these items should be netted against the
cost.
Supplies and Services (1-2-12-135-000-xxx-xxx)
This category includes the expenses for supplies of a consumable nature, which are used for
central instructional and school administration purposes. These supplies are typically consumed
during one academic year.
Department/Program Administrative Supplies and Services (1-2-12-135-200-xxx-xxx)
Report the expenses for consumable materials and supplies, such as paper, binders, etc.
purchased for central instructional or school administration purposes.
Legal Fees (1-2-12-135-201-xxx-xxx)
Report the legal fees incurred for instructional related purposes, including fees paid to the
SSBA specifically for legal services.
Subscriptions (1-2-12-135-202-xxx-xxx)
Report the expenses for subscriptions for central instructional or school administration
purposes where the subscription is separate from annual membership fees or dues.
Memberships and Dues (1-2-12-135-203-xxx-xxx)
Report the expenses for memberships and dues paid on behalf of central instructional or
school-based employees.
Computer Supplies and Services (1-2-12-135-345-xxx-xxx)
Report the cost of computer supplies and services of a primarily administrative nature
purchased for central instructional or school administration purposes, including software
and service contracts.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 47
Do not include software programs that are an integral part of the instructional program or
resource center materials. These costs should be charged to the appropriate account in the
Instructional Aids category.
Professional/Contracted Services (1-2-12-135-347-xxx-xxx)
Report the expenses for professional/contracted services provided for instruction related
purposes.
Do not include any contracts for services where there is already a more specific category. For
example, contracts for delivery of driver education programs should be charged to the Driver
Training account, and not to the Professional/Contracted Services account.
Driver Training (1-2-12-135-348-xxx-xxx)
Report the non-salary expenses incurred for the delivery of a driver education program.
This would include contracted driver education services, operation and maintenance costs
for board owned driver training vehicles (e.g. licence, insurance, gas, oil, servicing, and
repairs), rental costs for non-capital vehicle operating leases and instructional materials.
Do not include any salary or benefit costs. These costs are to be charged to the appropriate salary
and benefit category.
Do not include the purchase of driver training vehicles or capital leases. These costs are to be
capitalized and recorded as Non-Financial assets – Tangible Capital Assets – Other Vehicles.
Insurance (1-2-12-135-424-xxx-xxx)
Report the instructional portion of non-building related insurance premiums.
Non-Capital Furniture and Equipment (1-2-12-140-000-xxx-xxx)
This category includes the purchase and rental of non-capital equipment that is to be used in the
delivery of the instructional programs and services of the school division.
Do not include the purchase of equipment and furniture which, in accordance with school
division or ministry policy, is considered to be a capital expenditure. These costs are to be
reported as Non-Financial assets – Tangible Capital Assets – Furniture and Equipment.
Purchase of Furniture & Equipment (1-2-12-140-250-xxx-xxx)
Report the cost of non-capital furniture and equipment (i.e. replacement of office chairs,
calculators, printers, etc.) acquired for the instructional general/administrative purposes.
Do not include the cost of academic/classroom furniture and equipment. These costs should be
charged to Purchase of Academic Equipment.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 48
Purchase of Instructional Equipment (1-2-12-140-253-xxx-xxx)
Report the cost of non-capital furniture and equipment purchased for academic/classroom
use. This would include classroom desks, chairs, tables, computers, scales, meters,
microscopes, paper cutters, stands, models, instruments, projectors, radios, VCR's, tape
recorders, televisions, equipment for technical and vocational shops, home economics
laboratory equipment, gymnasium and track and field equipment, etc.
Rent/Lease of Equipment (1-2-12-140-257-xxx-xxx)
Report the cost of operating leases and rentals of equipment for instructional programs
and services.
Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).
These leases should be capitalized and recorded as Non-Financial assets – Tangible Capital
Assets – Furniture and Equipment and the related “loan” should be recorded as a liability.
Repair of Equipment (1-2-12-140-258-xxx-xxx)
Report the expenses for the repair and maintenance of instructional equipment, including
equipment service contracts except those that relate to photocopiers.
Photocopier Operating Costs (1-2-12-140-260-xxx-xxx)
Report the photocopier operating expenses (ink cartridges, service contracts, etc.) for
instructional programs and services. This includes the cost of school photocopiers as
well as the instructional usage of a central office photocopier.
Do not include the cost of paper supplies. These costs are to be reported in the Materials and
Supplies section.
Where a central office photocopier is shared between functional areas (e.g. administration,
instruction, transportation, etc.) user codes should be set up in the photocopier to track usage, or
some other reasonable cost allocation method should be established to pro-rate the costs to the
appropriate functional areas.
Note: since paper supplies are also likely to be shared, these costs should also be allocated to the
functional areas on the same basis as the related photocopier usage.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 49
Capital Asset Amortization (1-2-12-142-000-xxx-xxx)
This category includes the cost of amortization of tangible capital assets relating to the
instructional activities of the school board.
Amortization (1-2-12-142-261-xxx-xxx)
Record the cost of amortization of tangible capital assets relating to the instructional
activities of the school board.
It is expected that the majority of furniture and equipment, computer hardware and computer
software will be amortized in this account.
Where these tangible capital assets are shared by different functional areas, (e.g. Governance,
Administration, Instruction, Maintenance, Transportation, School Generated Funds,
Complementary Services, External Services) related amortization expenses should be prorated
between the functional areas using a reasonable cost allocation basis.
Communications (1-2-12-150-000-xxx-xxx)
This category the expenses associated with various forms of communication for instructional
purposes.
Do not include the cost of equipment purchases in any of the communications expense accounts
(e.g. purchase of telephones, cell phones, etc.). The equipment portion of these costs should be
included in either the Purchase of Equipment – Non-Capital or Non-Financial assets – Tangible
Capital Assets – Furniture and Equipment. Only the operating and maintenance costs associated
with this equipment is to be recorded as a communications expense.
Postage (1-2-12-150-210-xxx-xxx)
Report the expenses for postage used for instructional purposes, including the operating
costs for postage meters and scales.
Telephone, Fax, Portable Communications and Internet (1-2-12-150-211-xxx-xxx)
Report the operating expenses for telephones, facsimile machine usage, cell phones and
other portable communications devices and internet used by instructional staff and for
instructional purposes. Include costs relating to central office instructional staff as well
as school-based costs.
Do not include expenses for providing internet services to schools where the service is used
primarily as part of the instructional program. This cost should be charged to Instructional Aids
– Academic Supplies.
Intercom Services (1-2-12-150-213-xxx-xxx)
Report the operating and maintenance expenses for all owned intercom systems, and the
rental fees for non-capital intercom system leases.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 50
Advertising (1-2-12-150-217-xxx-xxx)
Report the advertising expenses incurred for instructional purposes (e.g. advertisement
for kindergarten registration, recruitment ads for instructional staff, etc.)
Travel (1-2-12-155-000-xxx-xxx)
This category includes travel expenses incurred by instructional employees in the performance of
their duties. This category includes central office instructional staff and all school instructional
and support staff.
Do not include travel expenses incurred in relation to conventions, workshops, seminars and
other professional development activities. These costs are to be charged to Professional
Development.
Car Allowances (1-2-12-155-220-xxx-xxx)
Report car allowances paid to instructional employees.
Travel (1-2-12-155-221-xxx-xxx)
Report the travel expenses incurred by instructional employees in the performance of
their duties, such as mileage, parking, meals, hotels, etc.
Board Operated Vehicles (1-2-12-155-222-xxx-xxx)
Report the expenses for operating a school division owned or leased vehicle used by the
instructional employees, such as licensing, insurance, gasoline, etc. Include the leasing
costs for non-capital leases.
Professional Development – Non-Salary Costs (1-2-12-160-000-xxx-xxx)
This category includes all of the non-salary expenses related to professional development
activities of instructional employees, including central office instructional, school instructional
and all instructional support staff.
Do not include the salaries paid to substitute employees who are hired to replace regular
instructional employees absent from their duties as a result professional development leaves.
These costs are to be charged to Substitute Salaries.
Note: the school division may wish to establish Program/Location codes to track professional
development substitute salary costs separately from other substitute salary costs.
Professional Development - Instructional (Teacher Contract) (1-2-12-160-223-xxx-xxx)
Report the non-salary expenses related to professional development activities of
instructional employees (i.e. teacher contract), including central office and school
instructional staff, for conventions, workshops, seminars, etc. Also include non-salary
expenses related to sabbatical leaves, educational leaves and bursaries for instructional
employees (i.e. teacher contract). This includes registration, tuition fees, books,
instructional materials, travel expenses (airfare, mileage, meals, hotels, parking), etc.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 51
Professional Development - Non-Teacher Contract 1-2-12-160-224-xxx-xxx)
Report the non-salary expenses related to professional development activities of non-
teacher contract instructional support staff, including central office and non-teacher
school staff, for conventions, workshops, seminars, etc. Also include non-salary
expenses related to sabbatical leaves, educational leaves and bursaries for non-teacher
contract instructional employees. This includes registration, tuition fees, books,
instructional materials, travel expenses (airfare, mileage, meals, hotels, parking), etc.
Student Related Expenses (1-2-12-170-000-xxx-xxx)
This category includes expenses for programs that have a significant student participation
component.
Awards to Students (1-2-12-170-360-xxx-xxx)
Report the expenses for awards made to students, such as scholarships, medals and prizes.
Special Events (1-2-12-170-361-xxx-xxx)
Report the expenses for special events that have a student focus, such as graduations, team
sport events, track meets, etc. Include the cost of materials and other event related expenses.
Special Programs (1-2-12-170-362-xxx-xxx)
Report expenses for special program offerings to students that are outside of the standard
academic programs of the school division (e.g. drama clubs, band club, etc.), including
materials and other program related expenses.
SRC Program and Grants (1-2-12-170-363-xxx-xxx)
Report expenses of grants paid directly to, and expenses incurred directly for, a student
representative council (SRC). Where a school does not have an SRC record the expenses
that are paid directly on behalf of students for activities that would normally be carried out
by a SRC.
PLANT OPERATION AND MAINTENANCE (1-2-13-000-000-xxx-xxx)
This section describes the expenses incurred for conducting the plant operation and maintenance
activities of the school division. This includes the centralized plant operation and maintenance
facilities, the centralized instructional facilities and the schools.
In cases where clerical staff, material and supplies, etc. are used jointly by the plant operation
and maintenance personnel and other departments, the expense should be pro-rated between
departments. Professional judgment must be applied to establish an appropriate cost allocation
basis in those situations where costs cannot be specifically assigned.
Do not include the building operating costs for the administration and transportation facilities, or
the portions of common facilities that are used for these functions. These costs are to be charged
to Building Operating Expenses in those departments.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 52
Plant Operation and Maintenance Salaries and Benefits (1-2-13-120-000-xxx-xxx)
This category includes the salary and benefit costs for employees who perform the plant
operation and maintenance functions of the school division. Some of the personnel that this
would include would be the plant operation and maintenance supervisor, caretakers, maintenance
workers, carpenters, electricians, plumbers, painters, etc. and support staff for these functions.
In some school divisions, some of the plant operation and maintenance personnel may be
assigned responsibility for other functional areas, such as transportation (e.g. 50% transportation
supervisor/50% plant operation and maintenance supervisor). In these situations, provided that
the individual has been specifically hired for and appointed to more than one position, the salary
and benefit costs should be pro-rated between the functions on the basis specified in the
employment contract or other reasonable allocation basis (e.g. time).
Program/Technical Support Salaries (1-2-13-120-108-xxx-xxx)
Report salaries paid to employees who provide program and/or technical support services
for the plant operation and maintenance department and for which there is not otherwise a
more specific salary category.
Supervisor Salaries (1-2-13-120-116-xxx-xxx)
Report the amount of salaries paid to plant operation and maintenance supervisory staff.
Caretaking Salaries (1-2-13-120-117-xxx-xxx)
Report the amount of salaries paid to caretaking employees.
Maintenance Salaries (1-2-13-120-118-xxx-xxx)
Report the amount of salaries paid to maintenance employees, such as maintenance
workers, carpenters electricians, plumbers, painters, etc. Also include plant operation and
maintenance support staff.
Casual Salaries (1-2-13-120-119-xxx-xxx)
Report the amount of salaries paid to employees who are hired on a temporary or part time
basis for a limited period of time and who are not replacing an absent employee, such as
summer students hired to perform maintenance duties.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 53
Substitute Salaries – Non-Teacher Contract (1-2-13-120-147-xxx-xxx)
Report the amount of salaries paid to substitute employees who are hired to replace
regular plant operation and maintenance employees absent from their duties as a result
PAID leaves due to illness, maternity leave, EDOs, professional development or other
leaves.
Do not include salaries paid to substitute employees who are hired to replace regular plant
operation and maintenance employees on any UNPAID leaves. These salaries should be
reported in the applicable regular salary category.
Canada Pension Plan - CPP (1-2-13-120-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of plant
operation and maintenance employees.
Employment Insurance -EI (1-2-13-120-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
plant operation and maintenance employees.
Employment Insurance Rebate (1-2-13-120-152-xxx-xxx)
Report the portion of EI premiums refunded to plant operation and maintenance
employees as required by an Employment Insurance Rate Reduction Plan.
Pension (1-2-13-120-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf of plant
operation and maintenance employees.
Group Benefit Plan (1-2-13-120-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of plant
operation and maintenance employees.
Workers’ Compensation - WCB (1-2-13-120-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of plant
operation and maintenance employees.
Other Payroll Benefits (1-2-13-120-170-xxx-xxx)
Report the amount paid to plant operation and maintenance employees for retirement
allowances, gratuities, bonuses, or any other employment benefits not specified
previously.
Employee Future Benefits (1-2-13-120-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for plant operation and
maintenance employees as calculated by actuarial valuation. These expense calculations
include estimated costs of sick leave, vacation and extended health coverage.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 54
Severance / Redundancy (1-2-13-120-172-xxx-xxx)
Report the amount paid to plant operation and maintenance employees for severance and
redundancy.
Supplies and Services (1-2-13-135-000-xxx-xxx)
This category includes the expenses for general administrative supplies and services for plant
operation and maintenance purposes.
Department/Program Administrative Supplies and Services (1-2-13-135-200-xxx-xxx)
Report the expenses for consumable materials and supplies, such as paper, binders, etc.
purchased for the general administration of the plant operation and maintenance department.
Legal Fees (1-2-13-135-201-xxx-xxx)
Report the legal fees incurred for plant operation and maintenance related purposes,
including fees paid to the SSBA specifically for legal services.
Subscriptions (1-2-13-135-202-xxx-xxx)
Report the expenses for subscriptions for plant operation and maintenance purposes
where the subscription is separate from annual membership fees or dues.
Memberships and Dues (1-2-13-135-203-xxx-xxx)
Report the expenses for memberships and dues paid on behalf of plant operation and
maintenance employees.
Computer Supplies and Services (1-2-13-135-345-xxx-xxx)
Report the cost of computer supplies and services purchased for general administrative
plant operation and maintenance purposes (e.g. routine maintenance scheduling software,
service contracts, etc.)
Professional/Contracted Services (1-2-13-135-347-xxx-xxx)
Report the expenses for professional/contracted services provided for plant operation and
maintenance related purposes.
Do not include any contracts for services where there is already a more specific category. For
example, contracts for computer services should be charged to the Computer Supplies and Services
account, and not to the Professional/Contracted Services account.
Insurance (1-2-13-135-424-xxx-xxx)
Report the plant operation and maintenance portion of non-building related insurance
premiums.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 55
Non-Capital Furniture and Equipment (1-2-13-140-000-xxx-xxx)
This category includes the cost for the purchase, maintenance and use of non-capital equipment
and furniture used for plant operation and maintenance operations. Include the equipment and
furniture for central office plant operation and maintenance staff, maintenance workers and
caretakers.
Do not include the purchase, rental or repair of school equipment and furniture. These costs are
to be charged to the applicable accounts in Instruction.
Purchase of Furniture & Equipment (1-2-13-140-250-xxx-xxx)
Report the cost of non-capital furniture and equipment (e.g. replacement of office chairs,
maintenance tools, etc.) acquired for the use of plant operation and maintenance staff in the
performance of their duties.
Rent/Lease of Equipment (1-2-13-140-257-xxx-xxx)
Report the cost of operating leases and rentals of plant operation and maintenance
equipment.
Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).
These leases should be capitalized and recorded as Non-Financial assets – Tangible Capital
Assets – Furniture and Equipment and the related “loan” should be recorded as a liability.
Repair of Equipment (1-2-13-140-258-xxx-xxx)
Report the expenses for the maintenance and repair of plant operation and maintenance
equipment, including equipment service contracts except those that relate to
photocopiers.
Photocopier Operating Costs (1-2-13-140-260-xxx-xxx)
Report the photocopier operating expenses (ink cartridges, service contracts, etc.)
applicable to plant operation and maintenance operations.
Do not include the cost of paper supplies. These costs are to be reported in the Materials and
Supplies section.
Where a photocopier is shared between functional areas, user codes should be set up in the
photocopier to track usage, or some other reasonable cost allocation method should be
established to pro-rate the costs to the appropriate functional areas.
Note: since paper supplies are also likely to be shared, these costs should also be allocated to the
functional areas on the same basis as the related photocopier usage.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 56
Capital Asset Amortization (1-2-13-142-000-xxx-xxx)
This category includes the cost of amortization of tangible capital assets relating to the plant
operations of the school board.
Amortization (1-2-13-142-261-xxx-xxx)
Record the cost of amortization of tangible capital assets relating to the plant operations
of the school board.
School buildings, school campus land improvements, maintenance buildings and division
vehicles used for maintenance services are amortized to this account.
Building Operating Expenses (1-2-13-145-000-xxx-xxx)
This category includes all of the building operating costs relating to the plant operation and
maintenance and instructional facilities, including the central office maintenance and
instructional facilities and the schools. Building operating costs include caretaking and
maintenance supplies and services, utilities, rent and other costs required to operate and maintain
the facilities.
Do not include the building operating expenses for the business administration or transportation
facilities, or the portions of common facilities that are used for these functions. These costs are
to be charged to Building Operating Expenses in the applicable department.
Where the central office facility is shared by different functional areas (e.g. central office
administrative, instructional staff, transportation, maintenance, etc.) these building operating
expenses should be pro-rated between the functional areas using a reasonable cost allocation
basis (e.g. square footage).
Caretaking Materials and Supplies (1-2-13-145-400-xxx-xxx)
Report the caretaking materials and supplies expenses (e.g. cleaning products, soap,
paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the facilities.
Maintenance Materials and Supplies (1-2-13-145-401-xxx-xxx)
Report the maintenance materials and supplies incurred to repair and upkeep the plant
operation and maintenance and instructional buildings and grounds. Include paint,
lumber, plumbing fixtures, plumbing supplies, light fixtures, light bulbs, etc.
Contracted Caretaking Services (1-2-13-145-402-xxx-xxx)
Report the cost of contracted caretaking services incurred to maintain the facilities.
Contracted Maintenance Services (1-2-13-145-403-xxx-xxx)
Report the cost of contracted maintenance services incurred to repair and maintain the
plant operation and maintenance and instructional buildings, grounds, mechanical
systems, electrical systems, etc. Include the cost of architects, engineers, and other
consultants where applicable.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 57
Minor Renovations (1-2-13-145-404-xxx-xxx)
Report the cost of minor (i.e. non-capital) renovations of the facilities (e.g. replacing
carpeting).
Heating Fuel (1-2-13-145-420-xxx-xxx)
Report the heating fuel expense for the facilities.
Electricity (1-2-13-145-421-xxx-xxx)
Report the electricity expense for the facilities.
Water and Sewer (1-2-13-145-422-xxx-xxx)
Report the expenses for water, sewer and sanitation services for the facilities.
Property Taxes (1-2-13-145-423-xxx-xxx)
Report the expenses for property taxes paid for the facilities.
Insurance (1-2-13-145-424-xxx-xxx)
Report the plant operation and maintenance and instructional facilities portion of the
insurance premiums for expenses for fire insurance, liability insurance, comprehensive
insurance, etc.
Appraisal Fees (1-2-13-145-425-xxx-xxx)
Report the plant operation and maintenance and instructional facilities portion of
insurance appraisal services.
Rent of Facilities (1-2-13-145-426-xxx-xxx)
Report the amount of rent paid for the plant operation and maintenance and instructional
facilities, such as maintenance shops, schools, rinks, halls, etc.
Do not include any facility rental for Business Administration or Transportation purposes. These
costs are to be charged to the Building Operating Expenses of the applicable department.
Communications (1-2-13-150-000-xxx-xxx)
This category includes the expenses associated with various forms of communication for plant
operation and maintenance purposes.
Do not include the cost of equipment purchases in any of the communications expense accounts
(e.g. purchase of telephones, cell phones, etc.). The equipment portion of these costs should be
included in either the Purchase of Equipment – Non-Capital or Non-Financial assets – Tangible
Capital Assets – Furniture and Equipment. Only the operating and maintenance costs associated
with this equipment is to be recorded as a communications expense.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 58
Postage (1-2-13-150-210-xxx-xxx)
Report the expenses for postage used for plant operation and maintenance purposes,
including the operating costs for postage meters and scales.
Telephone, Fax, Portable Communications and Internet (1-2-13-150-211-xxx-xxx)
Report the operating expenses for telephones, facsimile machine usage, cell phones and
other portable communications devices and internet used by plant operation and
maintenance employees.
Advertising (1-2-13-150-217-xxx-xxx)
Report the advertising expenses incurred for plant operation and maintenance purposes
(e.g. tender advertisements for non-capital purposes, recruitment ads for plant operation
and maintenance staff, etc.)
Travel (1-2-13-155-000-xxx-xxx)
This category includes travel expenses incurred by plant operation and maintenance employees
in the performance of their duties.
Do not include travel expenses incurred in relation to conventions, workshops, seminars and
other professional development activities. These costs are to be charged to Professional
Development.
Car Allowances (1-2-13-155-220-xxx-xxx)
Report car allowances paid to plant operation and maintenance employees.
Travel (1-2-13-155-221-xxx-xxx)
Report the travel expenses incurred by plant operation and maintenance employees in the
performance of their duties, such as mileage, parking, meals, hotels, etc.
Board Operated Vehicles (1-2-13-155-222-xxx-xxx)
Report the expenses for operating a school division owned or leased vehicle used by the
plant operation and maintenance employees, such as licensing, insurance, gasoline, etc.
Include the leasing costs for non-capital leases.
Professional Development – Non-Salary Costs (1-2-13-160-000-xxx-xxx)
Professional Development - Non-Teacher (1-2-13-160-224-xxx-xxx)
Report the non-salary expenses related to professional development activities of plant
operation and maintenance employees, such as conventions, workshops, seminars, etc.
Also include non-salary expenses related to sabbatical leaves, educational leaves and
bursaries for business administration employees. This includes registration, tuition fees,
books, instructional materials, travel expenses (airfare, mileage, meals, hotels, parking),
etc.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 59
Do not include the salaries paid to substitute employees who are hired to replace regular plant
operation and maintenance employees absent from their duties as a result professional
development leaves. These costs are to be charged to Substitute Salaries (Plant Operation and
Maintenance Salaries and Benefits category).
STUDENT TRANSPORTATION (1-2-14-000-000-xxx-xxx)
This section describes the expenses for providing transportation services to students of the school
division.
In cases where clerical staff, material and supplies, etc. are used jointly by the plant operation
and maintenance personnel and other departments, the expense should be pro-rated between
departments. Professional judgment must be applied to establish an appropriate cost allocation
basis in those situations where costs cannot be specifically assigned.
Transportation Salaries and Benefits (1-2-14-125-000-xxx-xxx)
This category includes the salary and benefit costs for employees who perform the transportation
functions of the school division. Some of the personnel that this would include would be the
transportation supervisor, bus drivers, mechanics, and support staff for these functions.
This category also includes the salary and benefit costs for caretaking and maintenance
employees who are hired specifically to provide services for the transportation facilities.
In some school divisions, some of the transportation personnel may be assigned responsibility for
other functional areas, such as plant operation and maintenance (e.g. 50% transportation
supervisor/50% plant operation and maintenance supervisor). In these situations, provided that
the individual has been specifically hired for and appointed to more than one position, the salary
and benefit costs should be pro-rated between the functions on the basis specified in the
employment contract or other reasonable allocation basis (e.g. time).
Program/Technical Support Salaries (1-2-14-125-108-xxx-xxx)
Report salaries paid to employees who provide program and/or technical support services
for the transportation department and for which there is not otherwise a more specific
salary category (e.g. clerical or other support staff).
Caretaking Salaries (1-2-14-125-117-xxx-xxx)
Report the amount of salaries paid to caretaking employees who are hired specifically to
provide caretaking services for the transportation facilities.
Maintenance Salaries (1-2-14-125-118-xxx-xxx)
Report the amount of salaries paid to maintenance employees who are hired specifically to
provide maintenance services for the transportation facilities.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 60
Supervisor Salaries (1-2-14-125-120-xxx-xxx)
Report the amount of salaries paid to transportation supervisory staff. Where the
transportation supervisory also has significant mechanic duties, the salary should be
allocated should be pro-rated between the functions using a reasonable allocation basis
(e.g. time).
Bus Driver Salaries (1-2-14-125-121-xxx-xxx)
Report the amount of salaries paid to bus drivers.
Mechanic Salaries (1-2-14-125-122-xxx-xxx)
Report the amount of salaries paid to bus shop mechanics and assistants.
Substitute Salaries – Non-Teacher Contract (1-2-14-125-147-xxx-xxx)
Report the amount of salaries paid to substitute employees who are hired to replace
regular transportation employees absent from their duties as a result PAID leaves due to
illness, maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular
transportation employees on any UNPAID leaves. These salaries should be reported in the
applicable regular salary category.
Canada Pension Plan - CPP (1-2-14-125-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of
transportation employees.
Employment Insurance - EI (1-2-14-125-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
transportation employees.
Employment Insurance Rebate (1-2-14-125-152-xxx-xxx)
Report the portion of EI premiums refunded to transportation employees as required by
an Employment Insurance Rate Reduction Plan.
Pension (1-2-14-125-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf of
transportation employees.
Group Benefit Plan (1-2-14-125-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
transportation employees.
Workers’ Compensation - WCB (1-2-14-125-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
transportation employees.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 61
Other Payroll Benefits (1-2-14-125-170-xxx-xxx)
Report the amount paid to transportation employees for retirement allowances, gratuities,
bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-14-125-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for student transportation
employees as calculated by actuarial valuation. These expense calculations include
estimated costs of sick leave, vacation and extended health coverage.
Severance / Redundancy (1-2-14-125-172-xxx-xxx)
Report the amount paid to transportation employees for severance and redundancy.
Supplies and Services (1-2-14-135-000-xxx-xxx)
This category includes the operating expenses for supplies and services incurred for
transportation purposes.
Department/Program Administrative Supplies and Services (1-2-14-135-200-xxx-xxx)
Report the expenses for consumable materials and supplies, such as paper, binders, etc.
purchased for the general administration of the transportation department.
Do not include shop supplies used for the repair and maintenance of buses. These costs are to be
charged to Non-Capital Equipment – Repair and Maintenance of Buses.
Legal Fees (1-2-14-135-201-xxx-xxx)
Report the legal fees incurred for transportation related purposes, including fees paid to
the SSBA specifically for legal services.
Subscriptions (1-2-14-135-202-xxx-xxx)
Report the expenses for subscriptions for transportation purposes where the subscription
is separate from annual membership fees or dues.
Memberships and Dues (1-2-14-135-203-xxx-xxx)
Report the expenses for memberships and dues paid on behalf of transportation
employees (e.g. STAS).
Computer Supplies and Services (1-2-14-135-345-xxx-xxx)
Report the cost of computer supplies and services purchased for transportation purposes
(e.g. bus route mapping software).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 62
Professional/Contracted Services (1-2-14-135-347-xxx-xxx)
Report the expenses for professional/contracted services provided for transportation
related purposes.
Do not include any contracts for services where there is already a more specific category. For
example, contracts for computer services should be charged to the Computer Supplies and Services
account, and not to the Professional/Contracted Services account.
Insurance (1-2-14-135-424-xxx-xxx)
Report the transportation portion of non-building related insurance premiums.
Do not include the licensing and insurance for transportation vehicles. These costs are to be
charged to Vehicle Licensing and Insurance account 1-2-14-135-502.
Vehicle Licensing and Insurance (1-2-14-135-502-xxx-xxx)
Report the expenses for licenses and insurance for buses owned or leased by the school
division and other vehicles operated for transportation department purposes.
Do not include the licensing and insurance for vehicles that are operated for the purpose of other
departments (e.g. business administration, instruction, plant operation and maintenance, etc.).
These costs are to be charged to the applicable department.
Vehicle Gas and Oil (1-2-14-135-503-xxx-xxx)
Report the cost of gas and oil purchased for the operation of transportation department
vehicles.
Bus Driver Related Expenses (1-2-14-135-504-xxx-xxx)
Report costs incurred for bus driver operating supplies and services, such as board
sponsored costs for medical exams, driver certification, log books, etc.
Non-Capital Furniture and Equipment (1-2-14-140-000-xxx-xxx)
This category includes the cost for the purchase, maintenance and use of non-capital equipment
and furniture used for transportation operations. Include the equipment and furniture for central
office transportation and bus shop staff.
Do not include the purchase, rental or repair of vehicles that are used by other departments.
These costs are to be charged to the applicable department
Purchase of Furniture & Equipment (1-2-14-140-250-xxx-xxx)
Report the cost of non-capital furniture and equipment (e.g. replacement of office chairs,
shop tools, etc.) acquired for the use of transportation staff in the performance of their
duties.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 63
Rent/Lease of Equipment (1-2-14-140-257-xxx-xxx)
Report the cost of operating lease and rentals of transportation equipment.
Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).
These leases should be capitalized and recorded as Non-Financial assets – Tangible Capital
Assets – Furniture and Equipment, and the related “loan” should be recorded as a liability.
Repair of Equipment (1-2-14-140-258-xxx-xxx)
Report the expenses for the maintenance and repair of transportation equipment,
including equipment service contracts except those that relate to photocopiers.
Do not include expense incurred for the maintenance and repair of buses. These costs are to be
charged to Repair and Maintenance of Buses.
Photocopier Operating Costs (1-2-14-140-260-xxx-xxx)
Report the photocopier operating expenses (ink cartridges, service contracts, etc.)
applicable to transportation operations.
Do not include the cost of paper supplies. These costs are to be reported in the Materials and
Supplies section.
Where a photocopier is shared between functional areas, user codes should be set up in the
photocopier to track usage, or some other reasonable cost allocation method should be
established to pro-rate the costs to the appropriate functional areas.
Note: since paper supplies are also likely to be shared, these costs should also be allocated to the
functional areas on the same basis as the related photocopier usage.
Bus Leases (1-2-14-140-511-xxx-xxx)
Report the cost of operating lease and rentals of buses.
Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).
These leases should be capitalized and recorded as or Non-Financial assets – Tangible Capital
Assets – School Buses and the related “loan” should be recorded as a liability.
Repair and Maintenance of Buses (1-2-14-140-512-xxx-xxx)
Report the expenses for the maintenance and repair of buses. Include parts, shop supplies,
contracted repair work, etc.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 64
Capital Asset Amortization (1-2-14-142-000-xxx-xxx)
This category includes the cost of amortization of tangible capital assets relating to the
transportation activities of the school board.
Amortization (1-2-14-142-261-xxx-xxx)
Record the cost of amortization of tangible capital assets relating to the transportation
operations of the school board.
School buses and buildings used to support transportation operations are to be amortized to this
account.
Building Operating Expenses (1-2-14-145-000-xxx-xxx)
This category includes all of the building operating costs relating to transportation facilities,
including the central office transportation and bus shop facilities. Building operating costs
include caretaking, maintenance, utilities, rent and other costs required to operate and maintain
the facilities.
If the central office facility is shared by different functional areas (e.g. central office
administrative, instructional staff, transportation, maintenance, etc.) this building operating
expenses should be pro-rated between the functional areas using a reasonable cost allocation
basis (e.g. square footage).
Note: The salary and benefit costs for caretaking and maintenance employees who are hired
specifically to provide services for transportation facilities are included in the Transportation
Salaries and Benefits category.
Caretaking Materials and Supplies (1-2-14-145-400-xxx-xxx)
Report the caretaking materials and supplies expenses (e.g. cleaning products, soap,
paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the
transportation facilities, including the central office transportation and bus shop facilities.
Maintenance Materials and Supplies (1-2-14-145-401-xxx-xxx)
Report the maintenance materials and supplies incurred to repair and upkeep the
transportation facilities, including the central office transportation and bus shop buildings
and grounds. Include paint, lumber, plumbing fixtures, plumbing supplies, light fixtures,
light bulbs, etc.
Contracted Caretaking Services (1-2-14-145-402-xxx-xxx)
Report the cost of contracted caretaking services incurred to maintain the transportation
facilities, including the central office transportation and bus shop facilities.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 65
Contracted Maintenance Services (1-2-14-145-403-xxx-xxx)
Report the cost of contracted maintenance services incurred to repair and maintain the
transportation facilities, including the central office transportation and bus shop facilities,
such as building, grounds, mechanical systems, electrical systems, etc. Include the cost
of architects, engineers, and other consultants where applicable.
Minor Renovations (1-2-14-145-404-xxx-xxx)
Report the cost of minor (i.e. non-capital) renovations to the transportation facilities,
including the central office transportation and bus shop facilities (e.g. replacing
carpeting).
Heating Fuel (1-2-14-145-420-xxx-xxx)
Report the heating fuel for transportation facilities, including the central office
transportation and bus shop facilities.
Electricity (1-2-14-145-421-xxx-xxx)
Report the electricity expense for transportation facilities, including the central office
transportation and bus shop facilities.
Water and Sewer (1-2-14-145-422-xxx-xxx)
Report the expenses for water, sewer and sanitation services for transportation facilities,
including the central office transportation and bus shop facilities.
Property Taxes (1-2-14-145-423-xxx-xxx)
Report the expenses for property taxes paid for the transportation facilities, including the
central office transportation and bus shop facilities.
Insurance (1-2-14-145-424-xxx-xxx)
Report the portion of the insurance premiums for expenses for fire insurance, liability
insurance, comprehensive insurance, etc. for transportation facilities, including the central
office transportation and bus shop facilities.
Appraisal Fees (1-2-14-145-425-xxx-xxx)
Report the portion of insurance appraisal services for transportation facilities, including the
central office transportation and bus shop facilities.
Rent of Facilities (1-2-14-145-426-xxx-xxx)
Report the amount of rent paid for transportation facilities, including the central office
transportation and bus shop facilities.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 66
Communications (1-2-14-150-000-xxx-xxx)
This category includes the expenses associated with various forms of communication for
transportation purposes.
Do not include the cost of equipment purchases in any of the communications expense accounts
(e.g. purchase of telephones, cell phones, etc.). The equipment portion of these costs should be
included in either the Purchase of Equipment – Non-Capital or Non-Financial assets – Tangible
Capital Assets – Furniture and Equipment. Only the operating and maintenance costs associated
with this equipment is to be recorded as a communications expense.
Postage (1-2-14-150-210-xxx-xxx)
Report the expenses for postage used for transportation purposes, including the operating
costs for postage meters and scales.
Telephone, Fax, Portable Communications and Internet (1-2-14-150-211-xxx-xxx)
Report the operating expenses for telephones, facsimile machine usage, cell phones and
other portable communications devices and internet used by transportation employees.
Advertising (1-2-14-150-217-xxx-xxx)
Report the advertising expenses incurred for transportation purposes (e.g. tender
advertisements for non-capital purposes, recruitment ads for transportation staff, etc.)
Travel (1-2-14-155-000-xxx-xxx)
This category includes travel expenses incurred by transportation employees in the performance
of their duties.
Do not include travel expenses incurred in relation to conventions, workshops, seminars and
other professional development activities. These costs are to be charged to Professional
Development.
Car Allowances (1-2-14-155-220-xxx-xxx)
Report car allowances paid to transportation employees.
Travel (1-2-14-155-221-xxx-xxx)
Report the travel expenses incurred by transportation employees in the performance of
their duties, such as mileage, parking, meals, hotels, etc.
Board Operated Vehicles (1-2-14-155-222-xxx-xxx)
Report the expenses for operating a school division owned or leased vehicle used by
transportation employees (e.g. board owned vehicles used by the transportation
supervisor or mechanics), such as licensing, insurance, gasoline, etc. Include the leasing
costs for non-capital leases.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 67
Professional Development – Non-Salary Costs (1-2-14-160-000-xxx-xxx)
Professional Development - Non-Teacher - Non-Salary Costs (1-2-14-160-224-xxx-xxx)
Report the non-salary expenses related to professional development activities of
transportation employees, such as conventions, workshops, seminars, etc. Also include
non-salary expenses related to sabbatical leaves, educational leaves and bursaries for
transportation employees. This includes registration, tuition fees, books, instructional
materials, travel expenses (airfare, mileage, meals, hotels, parking), etc.
Do not include the salaries paid to substitute employees who are hired to replace regular
transportation employees absent from their duties as a result professional development leaves.
These costs are to be charged to Substitute Salaries (Transportation Salaries and Benefits
category).
Note: the school division may wish to establish Program/Location codes to track professional
development substitute salary costs separately from other substitute salary costs.
Contracted Student Transportation and Allowances (1-2-14-175-000-xxx-xxx)
This category includes the costs incurred for student transportation provided by private
contractors and other transportation related allowances.
Allowance in Lieu of Conveyance (1-2-14-175-520-xxx-xxx)
Report payments made to parents in lieu of providing transportation services to students,
including allowances provided to parents for transportation of special needs students.
Board and Room Allowance (1-2-14-175-521-xxx-xxx)
Report payments made to, or on behalf of, students for board and room allowances,
including for board and room allowances provided for special needs students.
Special Events Transportation (1-2-14-175-522-xxx-xxx)
Report costs incurred to acquire transportation services from outside suppliers for
purposes of student related special events or programs.
Contracted (1-2-14-175-530-xxx-xxx)
Report the expenses for contracted transportation services. This would include contracts
with taxi companies and other contracted service providers.
Do not include any payments made to parents of students as allowances in lieu of conveyance.
These costs should be charged to Allowance in Lieu of Conveyance.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 68
TUITION AND RELATED FEES (1-2-15-000-000-xxx-xxx)
This section includes the fees paid to other school divisions and agencies for basic education,
support services (e.g. special education) and other related fees for services provided to students
of the school division.
Do not include fees for programs that are considered to be supplementary to the regular
educational services and are not normally provided by a school division, such as adult education,
summer school or distance education. These fees are to be reported in the Complementary
Services category.
Tuition Fees (1-2-15-040-000-xxx-xxx)
This category includes the fees paid to other school divisions and agencies for providing basic
education and support services (e.g. special education) to students of the school division.
School Divisions (1-2-15-040-040-xxx-xxx)
Report the tuition fees paid to other school divisions.
Federal Government (1-2-15-040-041-xxx-xxx)
Report the tuition fees paid to the federal government.
First Nations (1-2-15-040-042-xxx-xxx)
Report the tuition fees paid to First Nations Indian Bands.
Individuals & Other Parties (1-2-15-040-043-xxx-xxx)
Report the tuition fees paid to individuals and other parties.
Transportation Fees (1-2-15-041-000-xxx-xxx)
This category includes the fees paid to other school divisions and agencies for providing
transportation services to students of the school division.
School Divisions (1-2-15-041-040-xxx-xxx)
Report the transportation fees paid to other school divisions.
Federal Government (1-1-15-041-041-xxx-xxx)
Report the transportation fees paid to the federal government.
First Nations (1-1-15-041-042-xxx-xxx)
Report the transportation fees paid to First Nations Indian Bands.
Individuals & Other Parties (1-1-15-041-043-xxx-xxx)
Report the transportation fees paid to individuals and other parties.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 69
Other Related Fees (1-2-15-042-000-xxx-xxx)
This category includes the other non-tuition, non-transportation fees paid to other school
divisions and agencies for education related services to students of the school division. This
might include, for example, fees paid to other school divisions for a share of administration costs
in relation to services provided to the school division’s tuition students.
School Divisions (1-2-15-042-040-xxx-xxx)
Report the other related fees paid to other school divisions.
Federal Government (1-1-15-042-041-xxx-xxx)
Report the other related fees paid to the federal government.
First Nations (1-1-15-042-042-xxx-xxx)
Report the other related fees paid to First Nations Indian Bands.
Individuals & Other Parties (1-1-15-042-043-xxx-xxx)
Report the other related fees paid to individuals and other parties.
SCHOOL GENERATED FUNDS (1-2-16-000-000-xxx-xxx)
This section details the expenses for services and programs that meet the definition of School
Generated Funds.
Refer to the Operating Fund – Revenue – School Generated Funds (1-1-04-000-000-xxx-xxx)
section for the following information:
School Generated Funds – Definition
School Generated Funds – Full-Costing of Programs
School Generated Funds Expense Account Code Structure:
School Generated Funds programs use a common set of account codes for program expenditures.
Program codes are then used to identify the specific School Generated Funds program to which
the expense relates.
As an example, a school division may have the following School Generated Funds programs:
Student Representative Council (SRC)
Canteen
Industrial Arts fees
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 70
The school division would then set up Program codes for each of these programs, as follows:
P01 - SRC
P02 - Canteen
P03 – Industrial Arts fees
P04 - Fundraising
School Generated Funds expenditures for each of the programs would then be recorded to the
following accounts:
1-2-16-130-312-P03-xxx – School Generated Funds-Supplies and Services-Academic
Supplies-Industrial Arts
1-2-16-170-365-P01-xxx – School Generated Funds-Student Related Activities-School
Generated Funds Expenses-SRC
School Generated Funds - Common Expense Accounts:
Instructional Aids (1-2-16-130-000-xxx-xxx)
This category includes expenses for various instructional aids for the program. Instructional aids
may be defined as materials and services used in the direct delivery of the school instructional
programs and services. They include materials used for classroom purposes.
Academic Supplies (1-2-16-130-312-xxx-xxx)
For curricular classes, report classroom consumables to be paid for by school fees
collected from students.
School Generated Funds include fees charged to student to offset the cost of materials and
supplies consumed by the student in the curricular class they are attending. In most cases these
consumed supplies are retained by the student and are taken home as completed projects or take
home materials. Examples:
Industrial Arts fee used to purchase materials to build a birdhouse that the student takes
home.
Technology fee used to purchase CD’s and DVD’s for take home assignments.
Auto body fee used to purchase oil and oil filters that a student uses to change the oil in
the family car.
Band fees to cover the cost of sheet music.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 71
Supplies and Services (1-2-16-135-000-xxx-xxx)
This category includes the expenses for consumable supplies and services for the operation of the
program.
Cost of Sales (1-2-16-135-649-xxx-xxx)
School Generated Funds include the purchase supplies used for resale to students. Examples
include:
Food stuffs purchased for school canteens
Food and beverages purchased for resale to students through vending machines
Clothing and merchandise purchased for resale
Non-Capital Furniture & Equipment (1-2-16-140-000-xxx-xxx)
This category includes the cost for the purchase of non-capital equipment used for program
operations from revenue generated at the school.
This section does not contemplate the purchase of capital equipment that would be capitalized
under tangible capital assets. It is assumed that all material equipment purchases for
capitalization will be made from division funds and not school generated funds.
Purchase of Academic Furniture & Equipment (1-2-16-140-253-xxx-xxx)
School Generated Funds could include the purchase of furniture and equipment, as well as
computer equipment that will be used by students in their curricular activities. Examples
include:
Computers to enhance the schools computer lab
Furniture for the school foyer
Playground equipment
.
Capital Asset Amortization (1-2-16-142-000-xxx-xxx)
This category includes the cost of amortization of tangible capital assets relating to the school
generated funds raised by the school board.
Amortization (1-2-16-142-261-xxx-xxx)
Record the cost of amortization of tangible capital assets relating to the school generated
funds raised by the school board.
Where tangible capital assets are shared by different functional areas, (e.g. Governance,
Administration, Instruction, Maintenance, Transportation, School Generated Funds,
Complementary Services, External Services) related amortization expenses should be prorated
between the functional areas using a reasonable cost allocation basis (e.g. square footage).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 72
Student Related Expenses (1-2-16-170-000-xxx-xxx)
This category includes expenses for programs that have a significant student or program participant
component.
School Generated Funds Expenses (1-2-16-170-365-xxx-xxx)
School Generated Funds include the purchase of supplies and services that are considered non-
curricular, and as such cannot be categorized in the other sub-object codes available. The School
Generated Funds expense sub-object code is a catch-all for non-curricular expenses. Examples
include:
SRC operational costs for school dances, pep rallies.
Travel, accommodation, tournament fees, officiating associated with school sports and
clubs.
Event costs associated with graduation.
OTHER EXPENSES (1-2-17-000-000-xxx-xxx)
This section includes the interest and bank charges incurred by the school division for operating
and capital purposes.
Allowance for Uncollectible Taxes (1-2-17-007-000-xxx-xxx)
This group details the adjustment that the school division is making in the current year to the
Allowance for Uncollectible Taxes.
Allowance for Uncollectible Taxes (1-2-17-007-016-xxx-xxx)
Report the amount of adjustment for the year to the Allowance for Uncollectible Taxes.
A debit entry to this account represents an increase to the Allowance for Uncollectible
Taxes; a credit entry represents a decrease.
Allowance for Uncollectable Accounts (1-2-17-099-000-xxx-xxx)
Allowance for Uncollectable Accounts – Other (1-2-17-099-999-xxx-xxx)
Report a reasonable estimate of uncollectable accounts expense related to accounts
receivables, other than education property taxes. This estimate has been determined
using historical collections, aging of accounts receivables and/or other reasonable
rationale for the reporting period.
Loss on Disposal of Tangible Capital Assets (1-2-17-180-000-xxx-xxx)
Loss on Disposal of Tangible Capital Assets (1-2-17-180-532-xxx-xxx)
Report net book value in excess of proceeds, if any, creating a loss on disposal of a
tangible capital asset relating to other expenses activities.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 73
Write-Down of Tangible Capital Assets (1-2-17-181-000-xxx-xxx)
Write-Down of Tangible Capital Assets (1-2-17-181-533-xxx-xxx)
Report the reduction of the net book value or carrying amounts of the school divisions’
tangible capital assets. This reduction occurs when the tangible capital asset no longer
contributes to the school division's ability to provide services and it is expected to be
permanent. (i.e. when the school division no longer plans to use the tangible capital asset
because it has been damaged or rendered obsolete).
Contaminated Sites (1-2-17-182-000-xxx-xxx)
This account is used to report the expenses incurred by the school divisions or the conseil
scolaire in the remediation of contaminated sites.
Contaminated Sites (1-2-17-182-535)
Report in this account expenses related to the remediation of contaminated sites.
Note: PSAB section PS 3260, defines that a liability/expense for remediation arises due to the
introduction into air, soil, water or sediment of a chemical, organic or radioactive material or live
organism that exceeds an environmental standard. A liability for remediation normally results
from items such as:
all or part of an operation of the government or government organization that is no longer
in productive use;
all or part of an operation of entities outside the government reporting entity that is no
longer in productive use for which the government accepts responsibility (for example,
an abandoned gas station);
changes to environmental standards relating to all or part of an operation that is no longer
in productive use (for example, new regulations requiring the destruction of stored
polychlorinated biphenyls (PCBs)); and
an unexpected event resulting in contamination (for example, accidental toxic chemical
spills or natural disasters).
A contaminated site does not include airborne contamination or contaminants in the earth's
atmosphere unless such contaminants have been introduced into soil, water bodies or sediment.
Transfer of Taxes Receivable (1-2-17-199-000-xxx-xxx)
This account is used to report the amount of taxes receivable that are transferred from the school
divisions to the Government of Saskatchewan with the change in Education Property Tax
legislation.
Transfer of Taxes Receivable (1-2-17-199-534-xxx-xxx)
Report in this account the amount related to the transfer of taxes receivable to the
Government of Saskatchewan.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 74
Short Term Debt (1-2-17-400-000-xxx-xxx)
This category includes the interest and bank charges incurred by the school division for operating
purposes, such as short-term loans, operating account overdrafts, and service charges on the
operating bank account.
Current Interest (1-2-17-400-600-xxx-xxx)
Report the interest charges on short-term debt incurred for operating purposes.
Service Charges (1-2-17-400-601-xxx-xxx)
Report the services charges incurred on operating bank accounts.
Debentures (1-2-17-410-000-xxx-xxx)
This category includes the interest and other borrowing costs incurred on the school division’s
share of debentures.
School Facilities (1-2-17-410-611-xxx-xxx)
Report the school division’s share of interest and other borrowing costs on debentures
issued for the school facility purposes.
Other Facilities (1-2-17-410-621-xxx-xxx)
Report the school division’s share of interest and other borrowing costs on debentures
issued for non-school facility purposes.
Capital Loans (1-2-17-420-000-xxx-xxx)
This category includes the interest and other borrowing costs incurred on the school division’s
share of capital.
School Facilities (1-2-17-420-611-xxx-xxx)
Report the school division’s share of interest and other borrowing costs on capital loans
issued for the school facility purposes.
Other Facilities (1-2-17-420-621-xxx-xxx)
Report the school division’s share of interest and other borrowing costs on capital loans
issued for non-school facility purposes.
Other Long-Term Debt (1-2-17-430-000-xxx-xxx)
This category includes the interest and other borrowing costs incurred on the school division’s
share of other long-term debt. Interest and financing costs associated with capital leases are to
be reported in the accounts noted below.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 75
School Facilities (1-2-17-430-611-xxx-xxx)
Report the school division’s share of interest and other borrowing costs on long-term debt
issued for the school facility purposes.
Other Facilities (1-2-17-430-621-xxx-xxx)
Report the school division’s share of interest and other borrowing costs on long-term debt
issued for non-school facility purposes.
COMPLEMENTARY SERVICES (1-2-21-000-000-xxx-xxx)
This section details the expenses for services and programs that meet the definition of a
complementary service.
Refer to the Operating Fund – Revenue - Complementary Services (1-1-07-000-000) section for the
following information:
Complementary Services – Definition
Complementary Services – Recipients of Programs and Services
Complementary Services – Programs and Services
Complementary Services – Full-Costing of Programs
Complementary Services – Partnership Arrangements – Proportional Consolidation
Complementary Services – Additional Financial Note Disclosure
Complementary Services Expense Account Code Structure – Program Codes:
Complementary services programs use a common set of account codes for program expenditures.
Program codes are then used to identify the specific complementary services program to which
the expense relates.
As an example, a school division may have the following complementary services programs:
Pre-K Programs
Community & Inter-Agency Liaison
Pre-Natal Outreach
The school division would then set up Program codes for each of these programs, as follows:
001 - Pre-K Programs
002 - Community & Inter-Agency Liaison
003 - Pre-Natal Outreach
Administration salaries for each of the programs would then be recorded to the following
accounts:
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 76
1-2-21-110-100-001-xxx – Administration Salaries - Pre-K Programs
1-2-21-110-100-002-xxx – Administration Salaries - Community & Inter-Agency Liaison
1-2-21-110-100-003-xxx - Administration Salaries - Pre-Natal Outreach
Complementary Services - Common Expense Accounts:
Tuition Fees (1-2-21-040-000-xxx-xxx)
This category includes the tuition fees paid to other school divisions and agencies for providing
complementary services and programs to students and other program recipients from the school
division.
School Divisions (1-2-21-040-040-xxx-xxx)
Report the tuition fees paid to other school divisions.
Federal Government (1-2-21-040-041-xxx-xxx)
Report the tuition fees paid to the federal government.
First Nations (1-2-21-040-042-xxx-xxx)
Report the tuition fees paid to First Nations Indian Bands.
Individuals & Other Parties (1-2-21-040-043-xxx-xxx)
Report the tuition fees paid to individuals and other parties.
Transportation Fees (1-2-21-041-000-xxx-xxx)
This category includes the transportation fees paid to other school divisions and agencies for
providing complementary services and programs to students and other program recipients from
the school division.
School Divisions (1-2-21-041-040-xxx-xxx)
Report the transportation fees paid to other school divisions.
Federal Government (1-2-21-041-041-xxx-xxx)
Report the transportation fees paid to the federal government.
First Nations (1-2-21-041-042-xxx-xxx)
Report the transportation fees paid to First Nations Indian Bands.
Individuals & Other Parties (1-2-21-041-043-xxx-xxx)
Report the transportation fees paid to individuals and other parties.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 77
Other Related Fees (1-2-21-042-000-xxx-xxx)
This category includes the other non-tuition, non-transportation fees paid to other school
divisions and agencies for providing complementary services and programs to students and other
program recipients from the school division. This might include, for example, fees paid to
another school division for a share of administration costs, etc. in relation to complementary
services for the school division.
School Divisions (1-2-21-042-040-xxx-xxx)
Report the other related fees paid to other school divisions.
Federal Government (1-2-21-042-041-xxx-xxx)
Report the other related fees paid to the federal government.
First Nations (1-2-21-042-042-xxx-xxx)
Report the other related fees paid to First Nations Indian Bands.
Individuals & Other Parties (1-2-21-042-043-xxx-xxx)
Report the other related fees paid to individuals and other parties.
Administration Salaries and Benefits (1-2-21-110-000-xxx-xxx)
This category includes the salary and benefit costs for complementary services employees who
perform the business administration functions for the program.
Administration Salaries (1-2-21-110-100-xxx-xxx)
Report the costs for employees who perform the business administration functions for the
program.
LEADS Salaries (1-2-21-110-102-xxx-xxx)
Report the amount of salaries paid to LEADS members (e.g. director of education and
instructional superintendents)
Education Administration Support Salaries (1-2-21-110-107-xxx-xxx)
Report the salaries paid to central office clerical/administrative staff that provide program
support services to LEADS members.
In cases where clerical/administrative program support staffs are shared between business
administration and instructional, the salary and benefit costs should be pro-rated between the two
functions using a reasonable allocation basis (e.g. relative proportion of time to support each
function).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 78
Substitute Salaries – Non-Teacher Contract (1-2-21-110-147-xxx-xxx)
Report the amount of salaries paid to substitute employees who are hired to replace
regular administration employees absent from their duties as a result PAID leaves due to
illness, maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular
administration employees on any UNPAID leaves. These salaries should be reported in the
Administration Salaries category.
Canada Pension Plan - CPP (1-2-21-110-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of
administration employees.
Employment Insurance - EI (1-2-21-110-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
administration employees.
Employment Insurance Rebate (1-2-21-110-152-xxx-xxx)
Report the portion of EI premiums refunded to administration employees as required by
an Employment Insurance Rate Reduction Plan.
Pension (1-2-21-110-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf of
administration employees.
Group Benefit Plan (1-2-21-110-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
administration employees.
Workers’ Compensation – WCB (1-2-21-110-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
administration employees.
Other Payroll Benefits (1-2-21-110-170-xxx-xxx)
Report the amount paid to administration employees for retirement allowances, gratuities,
bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-21-110-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for complementary
service administration employees as calculated by actuarial valuation. These expense
calculations include estimated costs of sick leave, vacation and extended health coverage.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 79
Severance / Redundancy (1-2-21-110-172-xxx-xxx)
Report the amount paid to complementary services administration employees for
severance and redundancy.
Instructional Salaries and Benefits (1-2-21-115-000-xxx-xxx)
This category includes the salaries and benefits paid to all program employees classified as
instructional that support complementary services programs. This includes all related staff hired
under a teacher contract.
School Administration Salaries (Principal/VP) (1-2-21-115-101-xxx-xxx)
If material, record the pro-rata portion of principal and vice-principal compensation
related to complementary services activity.
Teacher Contract Salaries – School-Based Teachers – Teacher Contract (1-2-21-115-103-xxx-
xxx)
Report the amount of salaries paid to staff hired under a teacher contract to provide
school-based program duties. Also included are program staff employed under a teacher
contract to provide classroom-type programs in an alternate setting (e.g. distance
education).
Supportive Instructional Salaries - Teacher Contract (1-2-21-115-104-xxx-xxx)
Report the amount of salaries paid to in-scope (i.e. Teacher Contract) central/division-
wide supportive instructional program staff (e.g. central office coordinators).
Do not include any non-teacher contract staff or any staff who are assigned to a specific school
as part of the school-based teacher staff allotment.
Program/Technical Support Salaries – Teacher Contract (1-2-21-115-140-xxx-xxx)
Report the amount of salaries paid to staff hired under a teacher contract for non-
instructional program purposes. These are staff who, if not for the fact of having been
hired under a teacher contract, would have been included in the Program Support (Non-
Teacher Contract) Salaries & Benefits - Program/Technical Support Salaries category.
Substitute Salaries – Supportive Instructional & Program/Technical Support – Teacher Contract (1-
2-21-115-148-xxx-xxx)
Report the salaries paid to substitute employees who are hired to replace Supportive
Instructional Salaries - Teacher Contract and Program/Technical Support Salaries – Teacher
Contract employees absent from their duties as a result PAID leaves due to illness,
maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular employees
on any UNPAID leaves. These salaries should be reported in the appropriate regular salary
category.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 80
Substitute Salaries – Principal/VP and School-Based Teachers – Teacher Contract
(1-2-21-115-149-xxx-xxx)
Report the principal/vice-principal allowances and salaries paid to substitute employees
who are hired to replace Principal/Vice Principal and School-Based Teachers employees
absent from their duties as a result PAID leaves due to illness, maternity leave, EDOs,
professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular employees
on any UNPAID leaves. These salaries should be reported in the appropriate regular salary
category.
Canada Pension Plan - CPP (1-2-21-115-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of
instructional employees.
Employment Insurance - EI (1-2-21-115-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
instructional employees.
Employment Insurance Rebate (1-2-21-115-152-xxx-xxx)
Report the portion of EI premiums refunded to instructional employees as required by an
Employment Insurance Rate Reduction Plan.
Pension (1-2-21-115-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf of
instructional employees.
Group Benefit Plan (1-2-21-115-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
instructional employees.
Workers’ Compensation - WCB (1-2-21-115-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
instructional employees.
Other Payroll Benefits (1-2-21-115-170-xxx-xxx)
Report the amount paid to instructional employees for retirement allowances, gratuities,
bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-21-115-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for complementary
service instructional employees as calculated by actuarial valuation. These expense
calculations include estimated costs of sick leave, vacation and extended health coverage.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 81
Severance / Redundancy (1-2-21-115-172-xxx-xxx)
Report the amount paid to complementary services instructional employees for severance
and redundancy.
Program Support (Non-Teacher Contract) Salaries and Benefits (1-2-21-116-000-xxx-xxx)
This category includes the salaries and benefits paid to non-teacher contract employees
employed for the complementary services programming.
Teacher Assistant Salaries (1-2-21-116-105-xxx-xxx)
Report the salaries paid to non-teacher staff employed to assist with program related
activities.
Instructional Support Salaries (1-2-21-116-106-xxx-xxx)
Report the salaries/wages paid to school-based/central office clerical/administrative to
provide administrative duties to schools or instructional support staff.
Program/Technical Support Salaries (1-2-21-116-108-xxx-xxx)
Report salaries paid to non-teacher contract employees who provide program and
technical support services for the program.
Do not include any staff employed under a teacher contract. These salaries should be included in
Instructional Salaries.
Resource Centre Assistant Salaries (1-2-21-116-109-xxx-xxx)
Report the salaries of non-teacher contract staff employed to provide program services
for the resource centers/libraries of the school division.
Student Supervision Salaries (1-2-21-116-114-xxx-xxx)
Report the salaries paid to program employees for supervising students outside of the
school day.
Student Assistant Salaries (1-2-21-116-115-xxx-xxx)
Report the amount of salaries paid to students of the school division for program duties
performed in an assistant capacity.
Substitute Salaries – Non-Teacher Contract (1-2-21-116-147-xxx-xxx)
Report the salaries paid to substitute employees who are hired to replace regular program
support employees absent from their duties as a result PAID leaves due to illness,
maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular employees
on any UNPAID leaves. These salaries should be reported in the appropriate regular salary
category.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 82
Canada Pension Plan - CPP (1-2-21-116-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of
program support employees.
Employment Insurance - EI (1-2-21-116-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
program support employees.
Employment Insurance Rebate (1-2-21-116-152-xxx-xxx)
Report the portion of EI premiums refunded to program support employees as required
by an Employment Insurance Rate Reduction Plan.
Pension (1-2-21-116-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf of program
support employees.
Group Benefit Plan (1-2-21-116-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
program support employees.
Workers’ Compensation - WCB (1-2-21-116-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
program support employees.
Other Payroll Benefits (1-2-21-116-170-xxx-xxx)
Report the amount paid to program support employees for retirement allowances,
gratuities, bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-21-116-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for complementary
service program support (non-teacher contract) employees as calculated by actuarial
valuation. These expense calculations include estimated costs of sick leave, vacation and
extended health coverage.
Severance / Redundancy (1-2-21-116-172-xxx-xxx)
Report the amount paid to complementary services program support employees for
severance and redundancy.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 83
Plant Operation and Maintenance Salaries and Benefits (1-2-21-120-000-xxx-xxx)
This category includes the salary and benefit costs for employees who perform the plant
operation and maintenance functions for the complementary services programming. Some of the
personnel that this would include would be the plant operation and maintenance supervisor,
caretakers, maintenance workers, carpenters, electricians, plumbers, painters, etc. and support
staff for these functions.
Program/Technical Support Salaries (1-2-21-120-108-xxx-xxx)
Report salaries paid to employees who provide program and/or technical support services
for the plant operation and maintenance department and for which there is not otherwise a
more specific salary category.
Supervisor Salaries (1-2-21-120-116-xxx-xxx)
Report the amount of salaries paid to plant operation and maintenance supervisory staff.
Caretaking Salaries (1-2-21-120-117-xxx-xxx)
Report the amount of salaries paid to caretaking employees.
Maintenance Salaries (1-2-21-120-118-xxx-xxx)
Report the amount of salaries paid to maintenance employees, such as maintenance
workers, carpenters electricians, plumbers, painters, etc. Also include plant operation and
maintenance support staff.
Casual Salaries (1-2-21-120-119-xxx-xxx)
Report the amount of salaries paid to employees who are hired on a temporary or part time
basis for a limited period of time and who are not replacing an absent employee, such as
summer students hired to perform maintenance duties.
Substitute Salaries – Non-Teacher Contract (1-2-21-120-147-xxx-xxx)
Report the amount of salaries paid to substitute employees who are hired to replace
regular plant operation and maintenance employees absent from their duties as a result
PAID leaves due to illness, maternity leave, EDOs, professional development or other
leaves.
Do not include salaries paid to substitute employees who are hired to replace regular plant
operation and maintenance employees on any UNPAID leaves. These salaries should be
reported in the applicable regular salary category.
Canada Pension Plan - CPP (1-2-21-120-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of plant
operation and maintenance employees.
Employment Insurance - EI (1-2-21-120-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
plant operation and maintenance employees.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 84
Employment Insurance Rebate (1-2-21-120-152-xxx-xxx)
Report the portion of EI premiums refunded to plant operation and maintenance
employees as required by an Employment Insurance Rate Reduction Plan.
Pension (1-2-21-120-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf of plant
operation and maintenance employees.
Group Benefit Plan (1-2-21-120-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of plant
operation and maintenance employees.
Workers’ Compensation – WCB (1-2-21-120-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of plant
operation and maintenance employees.
Other Payroll Benefits (1-2-21-120-170-xxx-xxx)
Report the amount paid to plant operation and maintenance employees for retirement
allowances, gratuities, bonuses, or any other employment benefits not specified
previously.
Employee Future Benefits (1-2-21-120-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for complementary
service plant operation and maintenance employees as calculated by actuarial valuation.
These expense calculations include estimated costs of sick leave, vacation and extended
health coverage.
Severance / Redundancy (1-2-21-120-172-xxx-xxx)
Report the amount paid to complementary services plant operation and maintenance
employees for severance and redundancy.
Transportation Salaries and Benefits (1-2-21-125-000-xxx-xxx)
This category includes the salary and benefit costs for employees who perform the transportation
functions for complementary services programming. Some of the personnel that this would
include would be the transportation supervisor, bus drivers, mechanics, and support staff for
these functions.
Program/Technical Support Salaries (1-2-21-125-108-xxx-xxx)
Report salaries paid to employees who provide program and/or technical support services
for the transportation department and for which there is not otherwise a more specific
salary category (e.g. clerical or other support staff).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 85
Supervisor Salaries (1-2-21-125-120-xxx-xxx)
Report the amount of salaries paid to transportation supervisory staff. Where the
transportation supervisor also has significant mechanic duties, the salary should be
allocated should be pro-rated between the functions using a reasonable allocation basis
(e.g. time).
Bus Driver Salaries (1-2-21-125-121-xxx-xxx)
Report the amount of salaries paid to bus drivers.
Mechanic Salaries (1-2-21-125-122-xxx-xxx)
Report the amount of salaries paid to bus shop mechanics and assistants.
Substitute Salaries – Non-Teacher Contract (1-2-21-125-147-xxx-xxx)
Report the amount of salaries paid to substitute employees who are hired to replace
regular transportation employees absent from their duties as a result PAID leaves due to
illness, maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular
transportation employees on any UNPAID leaves. These salaries should be reported in the
applicable regular salary category.
Canada Pension Plan - CPP (1-2-21-125-150-xxx-xxx)
Report the employer's share of Canada Pension Plan contributions paid on behalf of
transportation employees.
Employment Insurance - EI (1-2-21-125-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
transportation employees.
Employment Insurance Rebate (1-2-21-125-152-xxx-xxx)
Report the portion of EI premiums refunded to transportation employees as required by
an Employment Insurance Rate Reduction Plan.
Pension (1-2-21-125-155-xxx-xxx)
Report the employer's share of the Pension Plan contributions paid on behalf
transportation employees.
Group Benefit Plan (1-2-21-125-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
transportation employees.
Workers’ Compensation – WCB (1-2-21-125-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
transportation employees.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 86
Other Payroll Benefits (1-2-21-125-170-xxx-xxx)
Report the amount paid to transportation employees for retirement allowances, gratuities,
bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-21-125-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for complementary
service student transportation employees as calculated by actuarial valuation. These
expense calculations include estimated costs of sick leave, vacation and extended health
coverage.
Severance / Redundancy (1-2-21-125-172-xxx-xxx)
Report the amount paid to complementary services transportation employees for
severance and redundancy.
Instructional Aids (1-2-21-130-000-xxx-xxx)
This category includes expenses for various instructional aids for the complementary services
programming. Instructional aids may be defined as resource materials and services used in the
direct delivery of the instructional programs and services. They include items of a permanent or
semi-permanent nature such as textbooks and resource center materials. They also include
course materials from the correspondence school, and the cost of cable subscriptions and internet
costs incurred for classroom purposes.
Textbooks (1-2-21-130-300-xxx-xxx)
Report the expenses for books purchased as desk copies for teachers and also the costs of
books purchased, including workbooks, for free distribution to students or program
participants.
Computer Supplies & Services - Instructional Programs (1-2-21-130-301-xxx-xxx)
Report the expenses for computer supplies and software programs where they are an
integral part of the instructional program and not administrative or general resource
center materials. Include the cost of licensing and support fees, internet charges for
classroom programs, and other computer supplies and services.
Correspondence Courses (1-2-21-130-304-xxx-xxx)
Report the expenses incurred for correspondence courses provided to students or program
participants.
Distance Education (1-2-21-130-305-xxx-xxx)
Report the expenses for receiving distance education services from other school divisions
and agencies. Include any internet charges incurred to acquire or deliver the services.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 87
Resource Centre Materials (1-2-21-130-309-xxx-xxx)
Report the expenses for resource center print and multi-media materials that are housed
and indexed in the school or school division resource center. This would include library
and reference books, periodicals, other printed materials, computer software, tapes, films
and filmstrips, globes and charts.
Academic Supplies (1-2-21-130-312-xxx-xxx)
Report the expenses for various program supplies purchased for classroom use. Also
include expenses for providing cable television services to schools where the service is
used primarily as part of the instructional program.
Do not include the cost of classroom or resource center print or and multi-media materials.
These are reported under Resource Center Materials.
Technical Aids (Special Education) – Non-Funded (1-2-21-130-314-xxx-xxx)
Report the expenses for special education technical aids that are not funded by the
Ministry.
Do not include the cost of technical aids that are funded by, and remain the property of, the
Ministry. The funding received from the Ministry for these items should be netted against the
cost.
Supplies and Services (1-2-21-135-000-xxx-xxx)
This category includes the expenses for consumable supplies and services for the operation of
complementary services programming.
Department/Program Administrative Supplies and Services (1-2-21-135-200-xxx-xxx)
Report the expenses for consumable materials and supplies, such as paper, binders, etc.
purchased for program administration purposes.
Legal Fees (1-2-21-135-201-xxx-xxx)
Report the legal fees incurred for program related purposes.
Subscriptions (1-2-21-135-202-xxx-xxx)
Report the expenses for subscriptions for program related purposes where the
subscription is separate from annual membership fees or dues.
Memberships and Dues (1-2-21-135-203-xxx-xxx)
Report the expenses for memberships and dues paid on behalf of program employees.
Audit Fees (1-2-21-135-204-xxx-xxx)
Report the audit fees incurred for program related purposes.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 88
Computer Supplies and Services (1-2-21-135-345-xxx-xxx)
Report the cost of computer supplies and services of a primarily program administrative
nature, including software and service contracts.
Do not include software programs that are an integral part of the instructional program or
resource center materials. These costs should be charged to the appropriate account in the
Instructional Aids category.
Professional/Contracted Services (1-2-21-135-347-xxx-xxx)
Report the expenses for professional/contracted services provided for program related
purposes.
Do not include any contracts for services where there is already a more specific category.
Insurance (1-2-21-135-424-xxx-xxx)
Report the program portion of non-building related insurance premiums.
Vehicle Licensing and Insurance (1-2-21-135-502-xxx-xxx)
Report the expenses for licenses and insurance for buses owned or leased by the school
division and other vehicles operated for program purposes.
Vehicle Gas and Oil (1-2-21-135-503-xxx-xxx)
Report the cost of gas and oil purchased for the operation of program vehicles.
Bus Driver Related Expenses (1-2-21-135-504-xxx-xxx)
Report costs incurred for bus driver operating supplies and services, such as board
sponsored costs for medical exams, driver certification, logbooks, etc. related to program
transportation staff.
Cost of Sales (1-2-21-135-649-xxx-xxx)
Report cost of sales associated with complementary services activities.
Non-Capital Furniture & Equipment (1-2-21-140-000-xxx-xxx)
This category includes the cost for the purchase, maintenance and use of non-capital equipment
and furniture used for complementary services program operations.
Include the equipment and furniture for central office program staff.
Purchase of Furniture & Equipment (1-2-21-140-250-xxx-xxx)
Report the cost of non-capital furniture and equipment (e.g. replacement of office chairs,
shop tools, etc.) acquired for the use of program staff in the performance of their duties.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 89
Purchase of Instructional Equipment (1-2-21-140-253-xxx-xxx)
Report the cost of non-capital furniture and equipment purchased for program
academic/classroom use. This would include classroom desks, chairs, tables, equipment,
etc.
Rent/Lease of Equipment (1-2-21-140-257-xxx-xxx)
Report the cost of operating lease and rentals of program equipment.
Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).
These leases should be capitalized and recorded as or Non-Financial assets – Tangible Capital
Assets – Furniture and equipment, and the related “loan” should be recorded as a liability.
Repair of Equipment (1-2-21-140-258-xxx-xxx)
Report the expenses for the maintenance and repair of program equipment, including
equipment service contracts except those that relate to photocopiers.
Do not include expenses incurred for the maintenance and repair of program buses. These costs
are to be charged to Repair and Maintenance of Buses.
Photocopier Operating Costs (1-2-21-140-260-xxx-xxx)
Report the photocopier operating expenses (ink cartridges, service contracts, etc.)
applicable to program operations.
Do not include the cost of paper supplies. These costs are to be reported in the Supplies and
Services section.
Where a photocopier is shared between functional areas, user codes should be set up in the
photocopier to track usage, or some other reasonable cost allocation method should be
established to pro-rate the costs to the appropriate functional areas.
Note: since paper supplies are also likely to be shared, these costs should also be allocated to
the functional areas on the same basis as the related photocopier usage.
Bus Leases (1-2-21-140-511-xxx-xxx)
Report the cost of operating lease and rentals of program buses.
Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).
These leases should be capitalized and recorded as Non-Financial assets – Tangible Capital
Assets – School Buses, and the related “loan” should be recorded as a liability.
Repair and Maintenance of Buses (1-2-21-140-512-xxx-xxx)
Report the expenses for the maintenance and repair of program buses. Include parts, shop
supplies, contracted repair work, etc.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 90
Capital Asset Amortization (1-2-21-142-000-xxx-xxx)
This category includes the cost of amortization of tangible capital assets relating to the
complementary activities of the school board.
Amortization (1-2-21-142-261-xxx-xxx)
Record the cost of amortization of tangible capital assets relating to the complementary
activities of the school board.
Where tangible capital assets are shared by different functional areas, (e.g. Governance,
Administration, Instruction, Maintenance, Transportation, School Generated Funds,
Complementary Services, External Services) related amortization expenses should be prorated
between the functional areas using a reasonable cost allocation basis (e.g. square footage).
Building Operating Expenses (1-2-21-145-000-xxx-xxx)
Building operating costs include caretaking, maintenance, utilities, rent and other costs required
to operate and maintain the complementary services program’s office and operating facilities.
Where the central office facility is shared by different functional areas, (e.g. administration,
instruction, maintenance, transportation, complementary services, external services, etc.) the
building operating expenses should be pro-rated with the functional areas, using a reasonable
cost allocation basis (e.g. square footage).
Note: The salary and benefit costs for program caretaking and maintenance employees are
included in the Plant Operation and Maintenance Salaries and Benefits program accounts.
Caretaking Materials and Supplies (1-2-21-145-400-xxx-xxx)
Report the caretaking materials and supplies expenses (e.g. cleaning products, soap,
paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the program
facilities, including the central office facilities.
Maintenance Materials and Supplies (1-2-21-145-401-xxx-xxx)
Report the maintenance materials and supplies incurred to repair and upkeep the program
facilities, including the central office buildings and grounds. Include paint, lumber,
plumbing fixtures, plumbing supplies, light fixtures, light bulbs, etc.
Contracted Caretaking Services (1-2-21-145-402-xxx-xxx)
Report the cost of contracted caretaking services incurred to maintain the program
facilities, including the central office program facilities.
Contracted Maintenance Services (1-2-21-145-403-xxx-xxx)
Report the cost of contracted maintenance services incurred to repair and maintain the
program facilities, including the central office program facilities, such as building,
grounds, mechanical systems, electrical systems, etc. Include the cost of architects,
engineers, and other consultants where applicable.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 91
Minor Renovations (1-2-21-145-404-xxx-xxx)
Report the cost of minor (i.e. non-capital) renovations to the program facilities, including
the central program facilities (e.g. replacing carpeting).
Heating Fuel (1-2-21-145-420-xxx-xxx)
Report the heating fuel for program facilities, including the central office program
facilities.
Electricity (1-2-21-145-421-xxx-xxx)
Report the electricity expense for transportation facilities, including the central office
transportation and bus shop facilities.
Water and Sewer (1-2-21-145-422-xxx-xxx)
Report the expenses for water, sewer and sanitation services for program facilities,
including the central office program facilities.
Property Taxes (1-2-21-145-423-xxx-xxx)
Report the expenses for property taxes paid for the program facilities, including the central
office program facilities.
Insurance (1-2-21-145-424-xxx-xxx)
Report the portion of the insurance premiums for expenses for fire insurance, liability
insurance, comprehensive insurance, etc. for program facilities, including the central office
program facilities.
Appraisal Fees (1-2-21-145-425-xxx-xxx)
Report the portion of insurance appraisal services for program facilities, including the
central office program facilities.
Rent of Facilities (1-2-21-145-426-xxx-xxx)
Report the amount of rent paid for program facilities, including the central office program
facilities.
Communications (1-2-21-150-000-xxx-xxx)
This category includes the expenses associated with various forms of communications for
program purposes.
Do not include the cost of equipment purchases in any of the communications expense accounts
(e.g. purchase of telephones, cell phones, etc.). The equipment portion of these costs should be
included in either the Purchase of Equipment – Non-Capital or Non-Financial assets – Tangible
Capital Assets – Furniture and Equipment. Only the operating and maintenance costs associated
with this equipment is to be recorded as a communications expense.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 92
Postage (1-2-21-150-210-xxx-xxx)
Report the expenses for postage used for program purposes, including the operating costs
for postage meters and scales.
Telephone, Fax, Portable Communications and Internet (1-2-21-150-211-xxx-xxx)
Report the operating expenses for telephones, facsimile machine usage, cell phones and
other portable communications devices and internet used by program staff and for
program purposes. Include costs relating to central office program staff.
Do not include expenses for providing internet services to schools where the service is used
primarily as part of the program instructional program. This cost should be charged to
Instructional Aids – Academic Supplies.
Intercom Services (1-2-21-150-213-xxx-xxx)
Report the operating and maintenance expenses for all owned intercom systems, and the
rental fees for non-capital intercom system leases.
Advertising (1-2-21-150-217-xxx-xxx)
Report the advertising expenses incurred for program purposes (e.g. advertisement for
program registration, recruitment ads for program staff, etc.).
Travel (1-2-21-155-000-xxx-xxx)
This category includes travel expenses incurred by complementary services program employees
in the performance of their duties.
Do not include travel expenses incurred in relation to conventions, workshops, seminars and
other professional development activities. These costs are to be charged to Professional
Development.
Car Allowance (1-2-21-155-220-xxx-xxx)
Report car allowances paid to program employees.
Travel (1-2-21-155-221-xxx-xxx)
Report the travel expenses incurred by program employees in the performance of their
duties, such as mileage, parking, meals, hotels, etc.
Board Operated Vehicles (1-2-21-155-222-xxx-xxx)
Report the expenses for operating a school division owned or leased vehicle used by the
program employees, such as licensing, insurance, gasoline, etc. Include the leasing costs
for non-capital leases.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 93
Professional Development – Non-Salary Costs (1-2-21-160-000-xxx-xxx)
This category includes all of the non-salary expenses related to professional development
activities of all complementary services program employees.
Do not include the salaries paid to substitute employees who are hired to replace regular program
employees absent from their duties as a result professional development leaves. These costs are
to be charged to Substitute Salaries.
Note: the school division may wish to establish Program/Location codes to track professional
development substitute salary costs separately from other substitute salary costs.
Professional Development - Instructional - Teachers (1-2-21-160-223-xxx-xxx)
Report the non-salary expenses related to professional development activities of program
employees included in the instructional category (i.e. teacher contract), including central
office and other teacher contract staff, for conventions, workshops, seminars, etc. Also
include non-salary expenses related to sabbatical leaves, educational leaves and bursaries
for instructional employees (i.e. teacher contract). This includes registration, tuition fees,
books, instructional materials, travel expenses (airfare, mileage, meals, hotels, parking),
etc.
Professional Development - Non-Teacher (1-2-21-160-224-xxx-xxx)
Report the non-salary expenses related to professional development activities of program
employees that are included in categories other than instructional, including
administration, program support (non-teacher contract) staff, plant operation and
maintenance and transportation program staff for conventions, workshops, seminars, etc.
Also include non-salary expenses related to sabbatical leaves, educational leaves and
bursaries for program employees that are included in categories other than instructional.
This includes registration, tuition fees, books, instructional materials, travel expenses
(airfare, mileage, meals, hotels, parking), etc.
Student Related Expenses (1-2-21-170-000-xxx-xxx)
This category includes expenses for complementary services programs that have a significant
student or program participant component.
Awards to Students (1-2-21-170-360-xxx-xxx)
Report the expenses for awards made to students or program participants, such as
scholarships, medals and prizes.
Special Events (1-2-21-170-361-xxx-xxx)
Report the expenses for special events that have a student or program participant focus, such
as graduations, team sport events, etc. Include the cost of materials and other event related
expenses.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 94
Special Programs (1-2-21-170-362-xxx-xxx)
Report expenses for special program offerings to students or program participants that are
outside of the standard activities of the program, it includes materials and other program
related expenses.
SRC Programs and Grants (1-2-21-170-363-xxx-xxx)
Report expenses of grants paid directly to, and expenses incurred directly for, a student or
program participant representative council (SRC). If a school does not have an SRC, record
the expenses that are paid directly on behalf of students or program participants for activities
that would normally be carried out by an SRC.
Contracted Transportation and Allowances (1-2-21-175-000-xxx-xxx)
This category includes the costs incurred for student/program participant transportation provided
by private contractors and other transportation related allowances related to complementary
services programming.
Allowance in Lieu of Conveyance (1-2-21-175-520-xxx-xxx)
Report payments made to parents in lieu of providing transportation services to
students/program participants.
Board and Room Allowances (1-2-21-175-521-xxx-xxx)
Report payments made to, or on behalf of, students/program participants for board and
room allowances.
Special Events Transportation (1-2-21-175-522-xxx-xxx)
Report costs incurred to acquire transportation services from outside suppliers for
purposes of student/program participant related special events or programs.
Contracted (1-2-21-175-530-xxx-xxx)
Report the expenses for contracted transportation services. This would include contracts
with taxi companies and other contracted service providers.
Do not include any payments made to parents of students/program participants as allowances in
lieu of conveyance. These costs should be charged to Allowance in Lieu of Conveyance.
Loss on Disposal of Tangible Capital Assets (1-2-21-180-000-xxx-xxx)
Loss on Disposal of Tangible Capital Assets (1-2-21-180-532-xxx-xxx)
Report net book value in excess of proceeds, if any, creating a loss on disposal of a
tangible capital asset relating to complementary services activities.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 95
Write-Down of Tangible Capital Assets (1-2-21-181-000-xxx-xxx)
Write-Down of Tangible Capital Assets (1-2-21-181-533-xxx-xxx)
Report the reduction of the net book value or carrying amounts of the school divisions’
tangible capital assets relating to complementary services. This reduction occurs when
the tangible capital asset no longer contributes to the school division's ability to provide
services and it is expected to be permanent. (i.e. when the school division no longer plans
to use the tangible capital asset because it has been damaged or rendered obsolete).
EXTERNAL SERVICES (1-2-22-000-000-xxx-xxx)
This section details the expenses for services and programs that meet the definition of an external
service.
Refer to the Operating Fund – Revenue - External Services (1-1-08-000-000) section for the
following information:
External Services – Definition
External Services – Recipients of Programs and Services
External Services – Programs and Services
External Services – Full-Costing of Programs
External Services – Partnership Arrangements – Proportional Consolidation
External Services – Additional Financial Note Disclosure
External Services Expense Account Code Structure – Program Codes:
External services programs use a common set of account codes for program revenues. Program
codes are then used to identify the specific external services program to which the expense
relates.
As an example, a school division may have the following external services programs:
Adult Education
Summer School
Cafeteria
The school division would then set up Program codes for each of these programs, as follows:
010 - Adult Education
011 - Summer School
012 - Cafeteria
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 96
Administration salaries for each of the programs would then be recorded to the following
accounts:
1-2-22-110-100-010-xxx – Administration Salaries - Adult Education
1-2-22-110-100-011-xxx – Administration Salaries - Summer School
1-2-22-110-100-012-xxx - Administration Salaries - Cafeteria
External Services - Common Expense Accounts:
Grant Transfers (1-2-22-035-000-xxx-xxx)
This category includes grant transfers made to other school divisions, related parties within the
Government of Saskatchewan reporting entity, First Nation Indian Bands and individuals and
other external third parties.
Grant Transfers - Provincial Government (1-2-22-035-006-xxx-xxx)
Report transfer of money to organizations within the Government of Saskatchewan
reporting entity, other than school divisions, for which the transferring school division
does not:
• receive any goods or services directly in return, as would occur in a purchase/sale
or other exchange transaction;
• expect to be repaid in the future, as would be expected in a loan; or
• expect a direct financial return, as would be expected in an investment
Note: organizations within the Government of Saskatchewan reporting entity, other than school
divisions, would include organizations such as regional health authorities, regional colleges, and
government boards and agencies.
Grant Transfers - School Divisions (1-2-22-035-040-xxx-xxx)
Report transfers of money to other school divisions for which the transferring school
division does not:
• receive any goods or services directly in return, as would occur in a purchase/sale
or other exchange transaction;
• expect to be repaid in the future, as would be expected in a loan; or
• expect a direct financial return, as would be expected in an investment
Note: payments made to other school divisions for goods and services received, such as tuition
fees, should be coded in the applicable expense accounts.
Grant Transfers – First Nations (1-2-22-035-042-xxx-xxx)
Report transfer of money to First Nation Indian Bands, for which the transferring school
division does not:
• receive any goods or services directly in return, as would occur in a purchase/sale
or other exchange transaction;
• expect to be repaid in the future, as would be expected in a loan; or
• expect a direct financial return, as would be expected in an investment
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 97
Grant Transfers - Individuals & Other Parties (1-2-22-035-043-xxx-xxx)
Report transfer of money to individuals and other external third parties, for which the
transferring school division does not:
• receive any goods or services directly in return, as would occur in a purchase/sale
or other exchange transaction;
• expect to be repaid in the future, as would be expected in a loan; or
• expect a direct financial return, as would be expected in an investment
Note: other external third parties include crown corporations, municipal governments, other
provincial governments and non-profit organizations.
Tuition Fees (1-2-22-040-000-xxx-xxx)
This category includes the tuition fees paid to other school divisions and agencies for providing
external services and programs to students and other program recipients from the school division.
School Divisions (1-2-22-040-040-xxx-xxx)
Report the tuition fees paid to other school divisions.
Federal Government (1-2-22-040-041-xxx-xxx)
Report the tuition fees paid to the federal government.
First Nations (1-2-22-040-042-xxx-xxx)
Report the tuition fees paid to First Nations Indian Bands.
Individuals & Other Parties (1-2-22-040-043-xxx-xxx)
Report the tuition fees paid to individuals and other parties.
Transportation Fees (1-2-22-041-000-xxx-xxx)
This category includes the transportation fees paid to other school divisions and agencies for
providing external services and programs to students and other program recipients from the
school division.
School Divisions (1-2-22-041-040-xxx-xxx)
Report the transportation fees paid to other school divisions.
Federal Government (1-2-22-041-041-xxx-xxx)
Report the transportation fees paid to the federal government.
First Nations (1-2-22-041-042-xxx-xxx)
Report the transportation fees paid to First Nations Indian Bands.
Individuals & Other Parties (1-2-22-041-043-xxx-xxx)
Report the transportation fees paid to individuals and other parties.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 98
Other Related Fees (1-2-22-042-000-xxx-xxx)
This category includes the other non-tuition, non-transportation fees paid to other school
divisions and agencies for providing external services and programs to students and other
program recipients from the school division. This might include, for example, fees paid to
another school division for a share of administration costs, etc. in relation to external services for
the school division.
School Divisions (1-2-22-042-040-xxx-xxx)
Report the other related fees paid to other school divisions.
Federal Government (1-2-22-042-041-xxx-xxx)
Report the other related fees paid to the federal government.
First Nations (1-2-22-042-042-xxx-xxx)
Report the other related fees paid to First Nations Indian Bands.
Individuals & Other Parties (1-2-22-042-043-xxx-xxx)
Report the other related fees paid to individuals and other parties.
Administration Salaries and Benefits (1-2-22-110-000-xxx-xxx)
This category includes the salary and benefit costs for external services employees who perform
the business administration functions for the program.
Administration Salaries (1-2-22-110-100-xxx-xxx)
Report the costs for employees who perform the business administration functions for the
program.
LEADS Salaries (1-2-22-110-102-xxx-xxx)
Report the amount of salaries paid to LEADS members (e.g. director of education and
instructional superintendents)
Education Administration Support Salaries (1-2-22-110-107-xxx-xxx)
Report the salaries paid to central office clerical/administrative staff that provide program
support services for LEADS members.
In cases where clerical/administrative program support staff is shared between business
administration and instructional, the salary and benefit costs should be pro-rated between the two
functions using a reasonable allocation basis (e.g. relative proportion of time to support each
function).
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 99
Substitute Salaries – Non-Teacher Contract (1-2-22-110-147-xxx-xxx)
Report the amount of salaries paid to substitute employees who are hired to replace
regular administration employees absent from their duties as a result PAID leaves due to
illness, maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular
administration employees on any UNPAID leaves. These salaries should be reported in the
Administration Salaries category.
Canada Pension - CPP (1-2-22-110-150-xxx-xxx)
Report the employer's share of Canada Pension contributions paid on behalf of
administration employees.
Employment Insurance - EI (1-2-22-110-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
administration employees.
Employment Insurance Rebate (1-2-22-110-152-xxx-xxx)
Report the portion of EI premiums refunded to administration employees as required by
an Employment Insurance Rate Reduction Plan.
Pension (1-2-22-110-155-xxx-xxx)
Report the employer's share of the Pension contributions paid on behalf of administration
employees.
Group Benefit Plan (1-2-22-110-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
administration employees.
Workers’ Compensation - WCB (1-2-22-110-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
administration employees.
Other Payroll Benefits (1-2-22-110-170-xxx-xxx)
Report the amount paid to administration employees for retirement allowances, gratuities,
bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-22-110-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for external services
administration employees as calculated by actuarial valuation. These expense
calculations include estimated costs of sick leave, vacation and extended health coverage.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 100
Severance / Redundancy (1-2-22-110-172-xxx-xxx)
Report the amount paid to external services administration employees for severance and
redundancy.
Instructional Salaries and Benefits (1-2-22-115-000-xxx-xxx)
This category includes the salaries and benefits paid to all external services program employees
classified as instructional. This includes the director of education, instructional superintendents
and other staff hired under a teacher contract.
School Administration Salaries (Principal/VP) (1-2-22-115-101-xxx-xxx)
Report the amount of salaries paid to program principals and vice principals. Include
100% of principal and vice-principal allowances plus the proportion of the principal/vice-
principal’s teacher contract salary that represents the approximate percentage of time, on
average, that the individual spends performing principal/vice-principal duties (i.e. school
administration, as opposed to classroom duties). Where the proportion of time spent
performing non-administration duties is not significant in relation to the overall salary
costs of the school division, 100% of the teacher contract salary may be charged to
School Administration Salaries (Principal/VP).
School divisions will need to exercise professional judgment when determining the portion of the
teacher contract salary to charge to School Administration Salaries (Principal/VP), and in
determining whether the non-administration portion of duties is significant to warrant allocation
to Teacher Contract Salaries – School-Based Teachers.
Do not include the principal/vice-principal allowances or salary costs paid to substitute
employees who are hired to replace a Principal/Vice absent from their duties as a result PAID
leaves due to illness, maternity leave, EDO’s, professional development or other leaves. These
costs are to be charged to Substitute Salaries – P/VP & School-Based Teachers – Teacher
Contract.
Teacher Contract Salaries – School-Based Teachers – Teacher Contract (1-2-22-115-103-xxx-
xxx)
Report the amount of salaries paid to staff hired under a teacher contract to provide
school-based program duties. Also included are program staff employed under a teacher
contract to provide classroom-type programs in an alternate setting (e.g. distance
education).
Supportive Instructional Salaries - Teacher Contract (1-2-22-115-104-xxx-xxx)
Report the amount of salaries paid to in-scope (i.e. Teacher Contract) central/division-
wide supportive instructional program staff (e.g. central office coordinators).
Do not include any non-teacher contract staff or any staff who are assigned to a specific school
as part of the school-based teacher staff allotment.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 101
Program/Technical Support Salaries – Teacher Contract (1-2-22-115-140-xxx-xxx)
Report the amount of salaries paid to staff hired under a teacher contract for non-
instructional program purposes. These are staff who, if not for the fact of having been
hired under a teacher contract, would have been included in the Program Support (Non-
Teacher Contract) Salaries & Benefits - Program/Technical Support Salaries category.
Substitute Salaries – Supportive Instructional & Program/Technical Support – Teacher Contract (1-
2-22-115-148-xxx-xxx)
Report the salaries paid to substitute employees who are hired to replace Supportive
Instructional Salaries - Teacher Contract and Program/Technical Support Salaries – Teacher
Contract employees absent from their duties as a result PAID leaves due to illness,
maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular employees
on any UNPAID leaves. These salaries should be reported in the appropriate regular salary
category.
Substitute Salaries – Principal/VP and School-Based Teachers – Teacher Contract
(1-2-22-115-149-xxx-xxx)
Report the principal/vice-principal allowances and salaries paid to substitute employees
who are hired to replace Principal/Vice Principal and School-Based Teachers employees
absent from their duties as a result PAID leaves due to illness, maternity leave, EDOs,
professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular employees
on any UNPAID leaves. These salaries should be reported in the appropriate regular salary
category.
Canada Pension - CPP (1-2-22-115-150-xxx-xxx)
Report the employer's share of Canada Pension contributions paid on behalf of
instructional employees.
Employment Insurance -EI (1-2-22-115-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
instructional employees.
Employment Insurance Rebate (1-2-22-115-152-xxx-xxx)
Report the portion of EI premiums refunded to instructional employees as required by an
Employment Insurance Rate Reduction Plan.
Pension (1-2-22-115-155-xxx-xxx)
Report the employer's share of the Pension contributions paid on behalf of instructional
employees.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 102
Group Benefit Plan (1-2-22-115-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
instructional employees.
Workers’ Compensation - WCB (1-2-22-115-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
instructional employees.
Other Payroll Benefits (1-2-22-115-170-xxx-xxx)
Report the amount paid to instructional employees for retirement allowances, gratuities,
bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-22-115-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for external services
instructional employees as calculated by actuarial valuation. These expense calculations
include estimated costs of sick leave, vacation and extended health coverage.
Severance / Redundancy (1-2-22-115-172-xxx-xxx)
Report the amount paid to external services instructional employees for severance and
redundancy.
Program Support (Non-Teacher Contract) Salaries and Benefits (1-2-22-116-000-xxx-xxx)
This category includes the salaries and benefits paid to non-teacher contract employees
employed for the external services programs.
Teacher Assistant Salaries (1-2-22-116-105-xxx-xxx)
Report the salaries paid to non-teacher staff employed to assist with program related
activities.
Instructional Support Salaries (1-2-22-116-106-xxx-xxx)
Report the salaries/wages paid to school-based/central office clerical/administrative to
provide administrative duties to schools or instructional support staff.
Program/Technical Support Salaries (1-2-22-116-108-xxx-xxx)
Report salaries paid to non-teacher contract employees who provide program and
technical support services for the program.
Do not include any staff employed under a teacher contract. These salaries should be included in
Instructional Salaries.
Resource Centre Assistant Salaries (1-2-22-116-109-xxx-xxx)
Report the salaries of non-teacher contract staff employed to provide program services
for the resource centers/libraries of the school division.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 103
Student Supervision Salaries (1-2-22-116-114-xxx-xxx)
Report the salaries paid to program employees for supervising students outside of the
school day.
Student Assistant Salaries (1-2-22-116-115-xxx-xxx)
Report the amount of salaries paid to students of the school division for program duties
performed in an assistant capacity.
Substitute Salaries – Non-Teacher Contract (1-2-22-116-147-xxx-xxx)
Report the salaries paid to substitute employees who are hired to replace regular program
support employees absent from their duties as a result PAID leaves due to illness,
maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular employees
on any UNPAID leaves. These salaries should be reported in the appropriate regular salary
category.
Canada Pension - CPP (1-2-22-116-150-xxx-xxx)
Report the employer's share of Canada Pension contributions paid on behalf of program
support employees.
Employment Insurance - EI (1-2-22-116-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
program support employees.
Employment Insurance Rebate (1-2-22-116-152-xxx-xxx)
Report the portion of EI premiums refunded to program support employees as required
by an Employment Insurance Rate Reduction Plan.
Pension (1-2-22-116-155-xxx-xxx)
Report the employer's share of the Pension contributions paid on behalf of program
support employees.
Group Benefit Plan (1-2-22-116-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
program support employees.
Workers’ Compensation – WCB (1-2-22-116-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
program support employees.
Other Payroll Benefits (1-2-22-116-170-xxx-xxx)
Report the amount paid to program support employees for retirement allowances,
gratuities, bonuses, or any other employment benefits not specified previously.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 104
Employee Future Benefits (1-2-22-116-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for external services
program support (non-teacher contract) employees as calculated by actuarial valuation.
These expense calculations include estimated costs of sick leave, vacation and extended
health coverage.
Severance / Redundancy (1-2-22-116-172-xxx-xxx)
Report the amount paid to external services program support employees for severance
and redundancy.
Plant Operation and Maintenance Salaries and Benefits (1-2-22-120-000-xxx-xxx)
This category includes the salary and benefit costs for employees who perform the plant
operation and maintenance functions for the external services program. Some of the personnel
that this would include would be the plant operation and maintenance supervisor, caretakers,
maintenance workers, carpenters, electricians, plumbers, painters, etc. and support staff for these
functions.
Program/Technical Support Salaries (1-2-22-120-108-xxx-xxx)
Report salaries paid to employees who provide program and/or technical support services
for the plant operation and maintenance department and for which there is not otherwise a
more specific salary category.
Supervisor Salaries (1-2-22-120-116-xxx-xxx)
Report the amount of salaries paid to plant operation and maintenance supervisory staff.
Caretaking Salaries (1-2-22-120-117-xxx-xxx)
Report the amount of salaries paid to caretaking employees.
Maintenance Salaries (1-2-22-120-118-xxx-xxx)
Report the amount of salaries paid to maintenance employees, such as maintenance
workers, carpenters electricians, plumbers, painters, etc. Also include plant operation and
maintenance support staff.
Casual Salaries (1-2-21-120-119-xxx-xxx)
Report the amount of salaries paid to employees who are hired on a temporary or part time
basis for a limited period of time and who are not replacing an absent employee, such as
summer students hired to perform maintenance duties.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 105
Substitute Salaries – Non-Teachers Contract (1-2-22-120-147-xxx-xxx)
Report the amount of salaries paid to substitute employees who are hired to replace
regular plant operation and maintenance employees absent from their duties as a result
PAID leaves due to illness, maternity leave, EDOs, professional development or other
leaves.
Do not include salaries paid to substitute employees who are hired to replace regular plant
operation and maintenance employees on any UNPAID leaves. These salaries should be
reported in the applicable regular salary category.
Canada Pension - CPP (1-2-22-120-150-xxx-xxx)
Report the employer's share of Canada Pension contributions paid on behalf of plant
operation and maintenance employees.
Employment Insurance - EI (1-2-22-120-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
plant operation and maintenance employees.
Employment Insurance Rebate (1-2-22-120-152-xxx-xxx)
Report the portion of EI premiums refunded to plant operation and maintenance
employees as required by an Employment Insurance Rate Reduction Plan.
Pension (1-2-22-120-155-xxx-xxx)
Report the employer's share of the Pension contributions paid on behalf of plant operation
and maintenance employees.
Group Benefit Plan (1-2-22-120-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of plant
operation and maintenance employees.
Workers’ Compensation – WCB (1-2-22-120-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of plant
operation and maintenance employees.
Other Payroll Benefits (1-2-22-120-170-xxx-xxx)
Report the amount paid to plant operation and maintenance employees for retirement
allowances, gratuities, bonuses, or any other employment benefits not specified
previously.
Employee Future Benefits (1-2-22-120-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for external services plant
operation and maintenance employees as calculated by actuarial valuation. These
expense calculations include estimated costs of sick leave, vacation and extended health
coverage.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 106
Severance / Redundancy (1-2-22-120-172-xxx-xxx)
Report the amount paid to external services plant operation and maintenance employees
for severance and redundancy.
Transportation Salaries and Benefits (1-2-22-125-000-xxx-xxx)
This category includes the salary and benefit costs for employees who perform the transportation
functions for the external services programs. Some of the personnel that this would include
would be the transportation supervisor, bus drivers, mechanics, and support staff for these
functions.
Program/Technical Support Salaries (1-2-22-125-108-xxx-xxx)
Report salaries paid to employees who provide program and/or technical support services
for the transportation department and for which there is not otherwise a more specific
salary category (e.g. clerical or other support staff).
Supervisor Salaries (1-2-22-125-120-xxx-xxx)
Report the amount of salaries paid to transportation supervisory staff. Where the
transportation supervisor also has significant mechanic duties, the salary should be
allocated should be pro-rated between the functions using a reasonable allocation basis
(e.g. time).
Bus Driver Salaries (1-2-22-125-121-xxx-xxx)
Report the amount of salaries paid to bus drivers.
Mechanic Salaries (1-2-22-125-122-xxx-xxx)
Report the amount of salaries paid to bus shop mechanics and assistants.
Substitute Salaries – Non-Teachers Contract (1-2-22-125-147-xxx-xxx)
Report the amount of salaries paid to substitute employees who are hired to replace
regular transportation employees absent from their duties as a result PAID leaves due to
illness, maternity leave, EDOs, professional development or other leaves.
Do not include salaries paid to substitute employees who are hired to replace regular
transportation employees on any UNPAID leaves. These salaries should be reported in the
applicable regular salary category.
Canada Pension - CPP (1-2-22-125-150-xxx-xxx)
Report the employer's share of Canada Pension contributions paid on behalf of
transportation employees.
Employment Insurance - EI (1-2-22-125-151-xxx-xxx)
Report the employer's share of Employment Insurance contributions paid on behalf of
transportation employees.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 107
Employment Insurance Rebate (1-2-22-125-152-xxx-xxx)
Report the portion of EI premiums refunded to transportation employees as required by
an Employment Insurance Rate Reduction Plan.
Pension (1-2-22-125-155-xxx-xxx)
Report the employer's share of the Pension contributions paid on behalf transportation
employees.
Group Benefit Plan (1-2-22-125-157-xxx-xxx)
Report the employer's share of group benefit plan contributions paid on behalf of
transportation employees.
Workers’ Compensation - WCB (1-2-22-125-158-xxx-xxx)
Report the employer’s share of Workers Compensation premiums paid on behalf of
transportation employees.
Other Payroll Benefits (1-2-22-125-170-xxx-xxx)
Report the amount paid to transportation employees for retirement allowances, gratuities,
bonuses, or any other employment benefits not specified previously.
Employee Future Benefits (1-2-22-125-171-xxx-xxx)
Report the annual amount of employee future benefit expenses for external services
student transportation employees as calculated by actuarial valuation. These expense
calculations include estimated costs of sick leave, vacation and extended health coverage.
Severance / Redundancy (1-2-22-125-172-xxx-xxx)
Report the amount paid to external services transportation employees for severance and
redundancy.
Instructional Aids (1-2-22-130-000-xxx-xxx)
This category includes expenses for various instructional aids for the external services programs.
Instructional aids may be defined as resource materials and services used in the direct delivery of
the instructional programs and services. They include items of a permanent or semi-permanent
nature such as textbooks and resource center materials. They also include course materials from
the correspondence school, and the cost of cable subscriptions and internet costs incurred for
classroom purposes.
Textbooks (1-2-22-130-300-xxx-xxx)
Report the expenses for books purchased as desk copies for teachers and also the costs of
books purchased, including workbooks, for free distribution to students or program
participants.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 108
Computer Supplies & Services - Instructional Programs (1-2-22-130-301-xxx-xxx)
Report the expenses for computer supplies and software programs where they are an
integral part of the instructional program and they are not administrative or general
resource center materials. Include the cost of licensing and support fees, internet charges
for classroom programs, and other computer supplies and services.
Correspondence Courses (1-2-22-130-304-xxx-xxx)
Report the expenses incurred for correspondence courses provided to students or program
participants.
Distance Education (1-2-22-130-305-xxx-xxx)
Report the expenses for receiving distance education services from other school divisions
and agencies. Include any internet charges incurred to acquire or deliver the services.
Resource Centre Materials (1-2-22-130-309-xxx-xxx)
Report the expenses for resource center print and multi-media materials that are housed
and indexed in the school or school division resource center. This would include library
and reference books, periodicals, other printed materials, computer software, tapes, films
and filmstrips, globes and charts.
Academic Supplies (1-2-22-130-312-xxx-xxx)
Report the expenses for various program supplies purchased for classroom use. Also
include expenses for providing cable television services to schools where the service is
used primarily as part of the instructional program.
Do not include the cost of classroom or resource center print or and multi-media materials.
These are reported under Resource Center Materials.
Technical Aids (Special Education) – Non-Funded (1-2-22-130-314-xxx-xxx)
Report the expenses for special education technical aids that are not funded by the
Ministry.
Do not include the cost of technical aids that are funded by, and remain the property of, the
Ministry. The funding received from the Ministry for these items should be netted against the
cost.
Supplies and Services (1-2-22-135-000-xxx-xxx)
This category includes the expenses for consumable supplies and services for the operation of the
external services programs.
Department/Program Administrative Supplies and Services (1-2-22-135-200-xxx-xxx)
Report the expenses for consumable materials and supplies, such as paper, binders, etc.
purchased for program administration purposes.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 109
Legal Fees (1-2-22-135-201-xxx-xxx)
Report the legal fees incurred for program related purposes.
Subscriptions (1-2-22-135-202-xxx-xxx)
Report the expenses for subscriptions for program related purposes where the
subscription is separate from annual membership fees or dues.
Memberships and Dues (1-2-22-135-203-xxx-xxx)
Report the expenses for memberships and dues paid on behalf of program employees.
Audit Fees (1-2-22-135-204-xxx-xxx)
Report the audit fees incurred for program related purposes.
Computer Supplies and Services (1-2-22-135-345-xxx-xxx)
Report the cost of computer supplies and services of a primarily program administrative
nature, including software and service contracts.
Do not include software programs that are an integral part of the instructional program or
resource center materials. These costs should be charged to the appropriate account in the
Instructional Aids category.
Professional/Contracted Services (1-2-22-135-347-xxx-xxx)
Report the expenses for professional/contracted services provided for program related
purposes.
Do not include any contracts for services where there is already a more specific category.
Insurance (1-2-22-135-424-xxx-xxx)
Report the program portion of non-building related insurance premiums.
Vehicle Licensing and Insurance (1-2-22-135-502-xxx-xxx)
Report the expenses for licenses and insurance for buses owned or leased by the school
division and other vehicles operated for program purposes.
Vehicle Gas and Oil (1-2-22-135-503-xxx-xxx)
Report the cost of gas and oil purchased for the operation of program vehicles.
Bus Driver Related Expenses (1-2-22-135-504-xxx-xxx)
Report costs incurred for bus driver operating supplies and services, such as board
sponsored costs for medical exams, driver certification, logbooks, etc. related to program
transportation staff.
Cost of Sales (1-2-22-135-649-xxx-xxx)
Report cost of sales associated with external services activities, such as cafeteria
consumable supplies and services.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 110
Non-Capital Furniture & Equipment (1-2-22-140-000-xxx-xxx)
This category includes the cost for the purchase, maintenance and use of non-capital equipment
and furniture used for external services program operations.
Include the equipment and furniture for central office program staff.
Purchase of Furniture & Equipment (1-2-22-140-250-xxx-xxx)
Report the cost of non-capital furniture and equipment (e.g. replacement of office chairs,
shop tools, etc.) acquired for the use of program staff in the performance of their duties.
Purchase of Academic Furniture & Equipment (1-2-22-140-253-xxx-xxx)
Report the cost of non-capital furniture and equipment purchased for program
academic/classroom use. This would include classroom desks, chairs, tables, equipment,
etc.
Rent/Lease of Equipment (1-2-22-140-257-xxx-xxx)
Report the cost of operating lease and rentals of program equipment.
Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).
These leases should be capitalized and recorded as Non-Financial assets – Tangible Capital
Assets – Furniture and Equipment, and the related “loan” should be recorded as a liability.
Repair of Equipment (1-2-22-140-258-xxx-xxx)
Report the expenses for the maintenance and repair of program equipment, including
equipment service contracts except those that relate to photocopiers.
Do not include expenses incurred for the maintenance and repair of program buses. These costs
are to be charged to Repair and Maintenance of Buses.
Photocopier Operating Costs (1-2-22-140-260-xxx-xxx)
Report the photocopier operating expenses (ink cartridges, service contracts, etc.)
applicable to program operations.
Do not include the cost of paper supplies. These costs are to be reported in the Supplies and
Services section.
Where a photocopier is shared between functional areas, user codes should be set up in the
photocopier to track usage, or some other reasonable cost allocation method should be
established to pro-rate the costs to the appropriate functional areas.
Note: since paper supplies are also likely to be shared, these costs should also be allocated to
the functional areas on the same basis as the related photocopier usage.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 111
Bus Leases (1-2-22-140-511-xxx-xxx)
Report the cost of operating lease and rentals of program buses.
Do not include expenses for capital leases (i.e. leases which are essentially purchase contracts).
These leases should be capitalized and recorded as Non-Financial assets – Tangible Capital
Assets – School Buses, and the related “loan” should be recorded as a liability.
Repair and Maintenance of Buses (1-2-22-140-512-xxx-xxx)
Report the expenses for the maintenance and repair of program buses. Include parts, shop
supplies, contracted repair work, etc.
Capital Asset Amortization (1-2-22-142-000-xxx-xxx)
This category includes the cost of amortization of tangible capital assets relating to the external
activities of the school board.
Amortization (1-2-22-142-261-xxx-xxx)
Record the cost of amortization of tangible capital assets relating to the external activities
of the school board.
Where tangible capital assets are shared by different functional areas, (e.g. Governance,
Administration, Instruction, Maintenance, Transportation, School Generated Funds,
Complementary Services, External Services) related amortization expenses should be prorated
between the functional areas using a reasonable cost allocation basis (e.g. square footage).
Building Operating Expenses (1-2-22-145-000-xxx-xxx)
Building operating costs include caretaking, maintenance, utilities, rent and other costs required
to operate and maintain the external services program’s office and operating facilities.
If the central office facility is shared by different functional areas, (e.g. administration,
instruction, maintenance, transportation, complementary services, external services, etc.), these
building operating expenses should be pro-rated between the functional areas using a reasonable
cost allocation basis (e.g. square footage).
Note: The salary and benefit costs for program caretaking and maintenance employees are
included in the Plant Operation and Maintenance Salaries and Benefits program accounts.
Caretaking Materials and Supplies (1-2-22-145-400-xxx-xxx)
Report the caretaking materials and supplies expenses (e.g. cleaning products, soap,
paper towels and tissues, waxes, floor finishes, etc.) incurred to maintain the program
facilities, including the central office facilities.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 112
Maintenance Materials and Supplies (1-2-22-145-401-xxx-xxx)
Report the maintenance materials and supplies incurred to repair and upkeep the program
facilities, including the central office buildings and grounds. Include paint, lumber,
plumbing fixtures, plumbing supplies, light fixtures, light bulbs, etc.
Contracted Caretaking Services (1-2-22-145-402-xxx-xxx)
Report the cost of contracted caretaking services incurred to maintain the program
facilities, including the central office program facilities.
Contracted Maintenance Services (1-2-22-145-403-xxx-xxx)
Report the cost of contracted maintenance services incurred to repair and maintain the
program facilities, including the central office program facilities, such as building,
grounds, mechanical systems, electrical systems, etc. Include the cost of architects,
engineers, and other consultants where applicable.
Minor Renovations (1-2-22-145-404-xxx-xxx)
Report the cost of minor (i.e. non-capital) renovations to the program facilities, including
the central program facilities (e.g. replacing carpeting).
Heating Fuel (1-2-22-145-420-xxx-xxx)
Report the heating fuel for program facilities, including the central office program
facilities.
Electricity (1-2-22-145-421-xxx-xxx)
Report the electricity expense for transportation facilities, including the central office
transportation and bus shop facilities.
Water and Sewer (1-2-22-145-422-xxx-xxx)
Report the expenses for water, sewer and sanitation services for program facilities,
including the central office program facilities.
Property Taxes (1-2-22-145-423-xxx-xxx)
Report the expenses for property taxes paid for the program facilities, including the central
office program facilities.
Insurance (1-2-22-145-424-xxx-xxx)
Report the portion of the insurance premiums for expenses for fire insurance, liability
insurance, comprehensive insurance, etc. for program facilities, including the central office
program facilities.
Appraisal Fees (1-2-22-145-425-xxx-xxx)
Report the portion of insurance appraisal services for program facilities, including the
central office program facilities.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 113
Rent of Facilities (1-2-22-145-426-xxx-xxx)
Report the amount of rent paid for program facilities, including the central office program
facilities.
Communications (1-2-22-150-000-xxx-xxx)
This category includes the expenses associated with various forms of communications for
external services program purposes.
Do not include the cost of equipment purchases in any of the communications expense accounts
(e.g. purchase of telephones, cell phones, etc.). The equipment portion of these costs should be
included in either the Purchase of Equipment – Non-Capital or Non-Financial assets – Tangible
Capital Assets – Furniture and Equipment. Only the operating and maintenance costs associated
with this equipment is to be recorded as a communications expense.
Postage (1-2-22-150-210-xxx-xxx)
Report the expenses for postage used for program purposes, including the operating costs
for postage meters and scales.
Telephone, Fax, Portable Communications and Internet (1-2-22-150-211-xxx-xxx)
Report the operating expenses for telephones, facsimile machine usage, cell phones and
other portable communications devices and internet used by program staff and for
program purposes. Include costs relating to central office program staff.
Do not include expenses for providing internet services to schools where the service is used
primarily as part of the program instructional program. This cost should be charged to
Instructional Aids – Academic Supplies.
Intercom Services (1-2-22-150-213-xxx-xxx)
Report the operating and maintenance expenses for all owned intercom systems, and the
rental fees for non-capital intercom system leases.
Advertising (1-2-22-150-217-xxx-xxx)
Report the advertising expenses incurred for program purposes (e.g. advertisement for
program registration, recruitment ads for program staff, etc.).
Travel (1-2-22-155-000-xxx-xxx)
This category includes travel expenses incurred by external services program employees in the
performance of their duties.
Do not include travel expenses incurred in relation to conventions, workshops, seminars and
other professional development activities. These costs are to be charged to Professional
Development.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 114
Car Allowance (1-2-22-155-220-xxx-xxx)
Report car allowances paid to program employees.
Travel (1-2-22-155-221-xxx-xxx)
Report the travel expenses incurred by program employees in the performance of their
duties, such as mileage, parking, meals, hotels, etc.
Board Operated Vehicles (1-2-22-155-222-xxx-xxx)
Report the expenses for operating a school division owned or leased vehicle used by the
program employees, such as licensing, insurance, gasoline, etc. Include the leasing costs
for non-capital leases.
Professional Development – Non-Salary Costs (1-2-22-160-000-xxx-xxx)
This category includes all of the non-salary expenses related to professional development
activities of all external services program employees.
Do not include the salaries paid to substitute employees who are hired to replace regular program
employees absent from their duties as a result professional development leaves. These costs are
to be charged to Substitute Salaries.
Note: the school division may wish to establish Program/Location codes to track professional
development substitute salary costs separately from other substitute salary costs.
Professional Development - Instructional - Teachers (1-2-22-160-223-xxx-xxx)
Report the non-salary expenses related to professional development activities of program
employees included in the instructional category (i.e. teacher contract), including central
office and other teacher contract staff, for conventions, workshops, seminars, etc. Also
include non-salary expenses related to sabbatical leaves, educational leaves and bursaries
for instructional employees (i.e. teacher contract). This includes registration, tuition fees,
books, instructional materials, travel expenses (airfare, mileage, meals, hotels, parking),
etc.
Professional Development - Non-Teacher (1-2-22-160-224-xxx-xxx)
Report the non-salary expenses related to professional development activities of program
employees that are included in categories other than instructional, including
administration, program support (non-teacher contract) staff, plant operation and
maintenance and transportation program staff for conventions, workshops, seminars, etc.
Also include non-salary expenses related to sabbatical leaves, educational leaves and
bursaries for program employees that are included in categories other than instructional.
This includes registration, tuition fees, books, instructional materials, travel expenses
(airfare, mileage, meals, hotels, parking), etc.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 115
Student Related Expenses (1-2-22-170-000-xxx-xxx)
This category includes expenses for external services programs that have a significant student or
program participant component.
Awards to Students (1-2-22-170-360-xxx-xxx)
Report the expenses for awards made to students or program participants, such as
scholarships, medals and prizes.
Special Events (1-2-22-170-361-xxx-xxx)
Report the expenses for special events that have a student or program participant focus, such
as graduations, team sport events, etc. Include the cost of materials and other event related
expenses.
Special Programs (1-2-22-170-362-xxx-xxx)
Report expenses for special program offerings to students or program participants that are
outside of the standard activities of the program including materials and other program
related expenses.
SRC Programs and Grants (1-2-22-170-363-xxx-xxx)
Report expenses of grants paid directly to, and expenses incurred directly for, a student or
program participant representative council (SRC). If a school does not have an SRC, record
the expenses that are paid directly on behalf of students or program participants for activities
that would normally be carried out by an SRC.
Contracted Transportation and Allowances (1-2-22-175-000-xxx-xxx)
This category includes the external services costs incurred for student/program participant
transportation provided by private contractors and other transportation related allowances.
Allowance in Lieu of Conveyance (1-2-22-175-520-xxx-xxx)
Report payments made to parents in lieu of providing transportation services to
students/program participants.
Board and Room Allowances (1-2-22-175-521-xxx-xxx)
Report payments made to, or on behalf of, students/program participants for board and
room allowances.
Special Events Transportation (1-2-22-175-522-xxx-xxx)
Report costs incurred to acquire transportation services from outside suppliers for
purposes of student/program participant related special events or programs.
CHART OF ACCOUNTS – REVENUES AND EXPENDITURES
May 2018 …page 116
Contracted (1-2-22-175-530-xxx-xxx)
Report the expenses for contracted transportation services. This would include contracts
with taxi companies and other contracted service providers.
Do not include any payments made to parents of students/program participants as allowances in
lieu of conveyance. These costs should be charged to Allowance in Lieu of Conveyance.
Loss on Disposal of Tangible Capital Assets (1-2-22-180-000-xxx-xxx)
Loss on Disposal of Tangible Capital Assets (1-2-22-180-532-xxx-xxx)
Report net book value in excess of proceeds, if any, creating a loss on disposal of a
tangible capital asset relating to external services activities.
Write-Down of Tangible Capital Assets (1-2-22-181-000-xxx-xxx)
Write-Down of Tangible Capital Assets (1-2-22-181-533-xxx-xxx)
Report the reduction of the net book value or carrying amounts of the school divisions’
tangible capital assets relating to external services. This reduction occurs when the
tangible capital asset no longer contributes to the school division's ability to provide
services and it is expected to be permanent. (i.e. when the school division no longer plans
to use the tangible capital asset because it has been damaged or rendered obsolete).
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