When adding budget lines, do LEAs have the ability to use object codes that are specific to the LEA (e.g., Object Code 121 for stipends for teachers)?

Section 1010.01, Florida Statutes, provides for a uniform classification of accounts. Each school district should prepare all accounting records, including the budget, using the uniform chart of accounts in the Financial and Program Cost Accounting and Reporting for Florida Schools (Red Book) pursuant to rule 6A-1.001, Florida Administrative Code. If a school district has its own unique chart of accounts, it must devise a crosswalk to conform and report the budget in accordance with the accounts in the Red Book. 

For the TIPA budget, LEAs may use the Notes text field in each budget line to list any relevant LEA-specific codes. 


Last Updated: 8/21/2015