Account Codes

  • At first glance, Account Codes appear very complex and confusing.  Account Codes reflect the accounting structure used by PPS and other districts throughout the State.  They are based on the Oregon Department of Education's Chart of Accounts, and are required for use in reporting to the State.  When used consistently and appropriately, Account Codes give the District the ability to complete meaningful and useful reports for both internal and external audiences.

    An accurate Account Code tells us just about everything we need to know about the resources being used at your school, whether it be a teacher, a contract service, or a pencil. See the following list of Account Code elements and the concepts they describe.

    • Fund: the monies being expensed (General Fund, Grant Funds, or Other Funds)
    • Function: the activity or function performed (e.g., instruction, counseling)
    • Object: simply, the type of expenditure (e.g., salaries, supplies)
    • Location: the physical place where goods will be used or services will be rendered 
    • Area: the type of instruction provided by curriculum subject
    • Project: the specific monies being expensed under a Project or Grant
    • Department: the operational unit (school or office) where the expenditure is made

    For additional questions please contact David Stone in the Budget Office.

    For additional reference materials regarding Student Body Funds, please visit the Student Body Funds page: https://www.pps.net/Page/1129