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Glossary of UFARS Codes

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Fund
01
General Fund
Fund
02
Food Service
Organization
010
Program 2,3,4, or 6
Organization
005
Program 1,5,7, or 8
Program
105
General Administration
Program
110
Business Administration
Program
201
Kindergarten Education
Program
203
Elementary Education
Program
211
Secondary Education
Program
301
Agriculture Education
Program
401
Speech Language Impaired
Program
407
Specific Learning Disability
Program
408
Emotional Behavior Disorder
Program
411
Autistic
Program
420
General Specific Education
Program
605
General Instructional Support
Program
620
Educational Material
Program
640
Staff Development
Program
710
Counseling Services
Program
720
Health Services
Program
770
Food Services
Program
810
Operations and Maintenance
Finance
306
Staff Development
Finance
401
Title I
Finance
414
Title II
Finance
415
Title VI
Finance
419
Federal Special Education
Finance
451
Title X - Federal Startup
Finance
453
Title III
Finance
701
National Lunch
Finance
703
School Milk
Finance
705
School Breakfast
Finance
740
State - Special Education
Course
000
OBJECT
What it is (Expense)
Object
110
Administration Wages
Object
140
Licensed Teacher
Object
141
Non-Licensed Teacher
Object
145
Substitute Teacher
Object
210
ER FICA
Object
214
ER PERA
Object
218
ER TRA
Object
220
Medical Insurance
Object
270
Worker's Compensation
Object
280
SUTA
Object
305
Fees for Services
Object
320
Communication
Object
329
Postage
Object
330
Utilities
Object
350
Repairs and Maintenance
Object
366
Travel, Conventions, Conferences (food)
Object
370
Operating Leases
Object
394
Payments for Educational Purposes (field trips)
Object
401
Non-Instructional Supplies
Object
430
Instructional Supplies
Object
460
Textbooks
Object
461
Standardized Tests
Object
490
Food
Object
495
Milk
Object
530
Other Equipment
Object
555
Technology Equipment
Object
740
Interest on Loans
Object
820
Dues and Memberships
SOURCE
What it is (Revenue)
Source
021
Tuition from MN School Districts (tuition billing)
Source
050
Fees from Patrons
Source
092
Interest Earnings
Source
096
Gifts and Banquets (donations)
Source
099
Misc. Revenue (grant revenue)
Source
211
General Education Aid
Source
300
State Aids from MDE
Source
400
Federal Aids received through MDE
Source
471
School Lunch Program
Source
601
Food Sales from Students
Source
606
Food Sales to Adults
PROGRAM
Who it is for?
Program 100's
Administration
Program 200-300's
Education
Program 400's
Specific Education
Program 700's
Services
Finance 700's
Food
Object 100's
Wages
Object 200's
Wage Deductions
Object 300-370's
General Expenses
Object 400 - 460's
Supplies
Object 490's
Food or Milk
Object 530-550's
Equipment

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